Preservation and re-preservation of fixed assets. Preservation and re-preservation of fixed assets How to formalize and reflect conservation of fixed assets in accounting

12.02.2024

Fixed assets are equipment, vehicles, buildings, machines, computers - all the property that is used by companies to produce products or provide services. Another important feature of a fixed asset is its useful life; it must be more than 12 months. There is also a cost criterion; it is different for accounting and tax accounting. Acceptance of OS for accounting in 1C 8.2 is carried out in several stages. Read step-by-step instructions on how to register an operating system in 1C 8.2.

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In 1C 8.2, the acceptance of fixed assets for accounting consists of two stages:

purchase of fixed assets. At this stage, the receipt of property is reflected in the debit of account 08 “Investments in non-current assets”;
acceptance of fixed assets for accounting. Equipment ready for use is reflected in accounting as the debit of account 01 “Fixed Assets”.

Below, read the instructions on how to register an operating system in 1C 8.2 in 9 steps.

Purchase of fixed assets in 1C 8.2

Step 1. Create an invoice for the receipt of fixed assets in 1C 8.2

Go to the “Purchase” section (1) and select the “Receipt of goods and services” link (2). A window will open to create an invoice for receipt.

To create an invoice, click the “Add” button (3) and select the “Equipment” link (4). An invoice form will open for you to fill out.

Step 2. Fill in the details in 1C 8.2 in the invoice for the receipt of fixed assets

In the form that opens, enter the following information:

date of receipt of the fixed asset (5);
your organization (6);
supplier of fixed assets (7);
details of the contract with the supplier (8);
to which warehouse the property was received (9).

Step 3. Fill in the “Equipment” tab in the invoice

In the “Equipment” tab (10), click button 11, then button 12. The nomenclature directory will open - a list of your organization’s property.

In the item reference book, click the “Add” button (13). A window will open to create a new item. Enter information about the fixed asset into it.

In the window that opens, indicate the short (14) and full (15) name of the fixed asset. In the “Unit of measurement” field (16), select the value “Pieces”. To save, click “OK” (17). Data on the fixed asset is recorded in the program.

Select new equipment (18) from the list and click on it so that it is included in the invoice being created.

Now the invoice 1C 8.2 reflects the purchased property (19). Next, fill in the information from the supplier’s invoice. Please indicate:

number of equipment (20);
price (21);
VAT rate (22).

Step 4. Fill in the “Additional” tab in the invoice for the receipt of property

In the “Additional” tab (23), indicate the number of the invoice from the supplier (24) and its date (25). Click the "OK" button (26). Expenses for the purchase of fixed assets are fixed in the program.

The first stage is completed, now the purchased equipment is reflected in the accounting records as a debit to account 08 “Investments in non-current assets”.

Acceptance of fixed assets for accounting in 1C 8.2

At the first stage, we formed the value of the fixed asset by debiting account 08 “Investments in non-current assets”. Now we need to capitalize it and transfer the value of this property to the debit of account 01 “Fixed Assets”.

Step 1. Open the “Acceptance for accounting of fixed assets” form in 1C 8.2

Step 2. Fill in the basic data in 1C 8.2 in the form “Acceptance for accounting of fixed assets”

In the form that opens, indicate:

date of acceptance for accounting (3);
your organization (4);
the division to which the fixed asset belongs (5);
warehouse where the fixed asset is located (6);
equipment (7). In this directory, select the equipment that was indicated in the delivery note;
select from the directory “Acceptance for accounting” (8).

Step 3. Fill in the data on the fixed asset in 1C 8.2

In the “Fixed Assets” tab (9), click the “+” button (10), and click on “…” (11). The fixed assets directory will open.

In the window that opens, click the “Add” button (12). A card for creating a new fixed asset will open.

In this card:

fill in the name of the fixed asset (13);
select OS group (14) from the directory;
indicate the full name of the fixed asset (15);
select from the directory the OKOF code related to your fixed asset (16);
select the OS accounting group (17) from the directory;
in the “Asset Type” field, select the value “Fixed Asset Object” (18);
select the depreciation group of your fixed asset from the directory (19);
select the code for ENAOF (20) from the directory.

Click the "OK" button (21). Now a new fixed asset has been created in the fixed assets directory.

Attention!
It is important to know that depreciation can be calculated regardless of whether you actually use the fixed asset or not. Even if the fixed assets remain in the warehouse, depreciation can be calculated on it. It is not accrued provided that the OS is placed into conservation. Moreover, the period of such preservation is more than 3 months.

Select this fixed asset in the “Fixed asset” field (21) of the “Acceptance for accounting of fixed assets” form.

Step 4. Fill out the “Accounting” tab in 1C 8.2

In the “Accounting” tab (1), fill in:

Accounting procedure (2). Select “Depreciation calculation”;
MOL (3). Specify the financially responsible person;
Method of admission (4). Select “Purchase for a fee”;
Check the “Accrue depreciation” box (5);
Method of calculating depreciation (6). Select the method you need from the directory, for example “Linear”;
Method of reflecting depreciation expenses (7). Select the method that indicates the depreciation account suitable for your fixed asset (20,23,25,26,44);
Useful life (8). Enter the useful life in months for your fixed asset.

Step 5. Fill out the “Tax Accounting” tab in 1C 8.2

In the “Tax Accounting” tab (1), fill in:

procedure for including costs in expenses (2). Select “Depreciation calculation”;
check the “Accrue depreciation” box (3);
useful life in months (4).

All data in the “Acceptance for accounting of fixed assets” form has been completed. Click “OK” (5) to generate accounting entries. Acceptance of OS for accounting in 1C 8.2 has been completed.

In accounting and tax accounting, you can set different depreciation methods. But this is a very labor-intensive option. As a result, you will have significant differences between accounting and tax data that need to be adjusted. Therefore, the simplest option is to charge depreciation equally.

Fixed assets are those assets that are used as labor tools for more than 12 months and cost more than 100,000 rubles.

Accounting for fixed assets in 1C 8.3 is 100% automated. First, in 1C Accounting for the operating system, it is drawn up. Next, they are accepted for accounting and assigned an inventory number.

The developers of 1C:Accounting 3.0 have reduced this operation to the execution of one document - “Receipts (acts, invoices)” with the type of operation “Fixed Assets”. In this case, there is no need to create . All transactions, both on receipt and on acceptance for accounting, are created by one document - receipt.

Let's look at step-by-step instructions for accounting for OS in 1C 8.3.

In the “Fixed assets and intangible assets” menu, select “Receipt of fixed assets” and create a new document.

In the header you must indicate the organization, counterparty and agreement. Set up the way to reflect depreciation and VAT expenses. If you are going to rent out the property in the future, check the appropriate box.

In the tabular part of the document, list the required fixed assets. Remember that if you buy several identical objects (for example, 3 machines), then in the “Fixed” assets directory and in this tabular section you should have 3 different positions with different inventory numbers.

The tabular part also indicates VAT, accounts (accounting, depreciation, VAT) and service life in months.

Or watch the video:

OS depreciation in 1C 8.3

Let's look at depreciation using the example of month-end closing. In the "Operations" menu, go to the "Month Closing" item.

Please note that setting up depreciation rules and methods is configured in . Depreciation is calculated every month, starting from the month following the acceptance of the asset for accounting.

When performing a routine operation on depreciation and wear and tear of the operating system, a posting was generated in the amount of 2950 rubles. The settings indicate the linear method of calculating depreciation. The lathe in our example has a service life of 60 months. Depreciation is calculated by the cost of the asset divided by its service life. Everything was calculated correctly.

An example of depreciation is discussed in this video:

Postings for capitalization of OS in 1C

Post the document. All his movements will be displayed in the postings. In our case there will be three wirings:

Dt 04/08/02 - receipt of fixed assets
Dt 01.01 – acceptance of fixed assets for accounting
Dt 19.01 – VAT

VAT upon receipt of fixed assets

In this example, VAT was posted, since the document parameters indicate that it is not included in the price. To change this setting, follow the corresponding hyperlink in the document header and check the “VAT included in price” flag. Then, when posting the document, there will be no movement on the account 19.01.

In the purchase book, VAT will be reflected only after this document has been received.

If the receipt was reflected in a document with the transaction type “Receipt of equipment”, then it is additionally necessary to accept the fixed asset for accounting. This document is located in the menu “Fixed assets and intangible assets”, item “Acceptance for accounting of fixed assets”. We will not consider filling out this document, since we filled out all the necessary data, both for receipt and for acceptance for accounting, using the “Receipt of fixed assets” transaction type.

Invoice registration

Let's register an invoice for this document. To do this, enter its number, date at the bottom and click on the “Register” button.

Also watch a video on how to formalize the commissioning of an OS in two steps - first receipt, and then acceptance for accounting:

Stop accruing depreciation from the 1st day of the month following the month in which the fixed asset was transferred for conservation (clause 6 of Article 259.1, clause 8 of Article 259.2 of the Tax Code of the Russian Federation). With the non-linear method, in this case it is necessary to reduce the total balance of the depreciation group by the amount of the residual value of the fixed asset transferred for conservation (clause 8 of Article 259.2 of the Tax Code of the Russian Federation). Resume the calculation of depreciation from the next month after the reactivation of the fixed asset (clause 7 of article 259.1, clause 9 of article 259.2 of the Tax Code of the Russian Federation). In this case, after re-preservation, depreciation on the fixed asset is calculated in the order that was in effect before the start of conservation. The useful life of a fixed asset is extended by the number of months during which depreciation was not accrued due to the asset being mothballed. Such rules are established in paragraph 5 of paragraph 3 of Article 256 of the Tax Code of the Russian Federation.

Conservation of fixed assets. accounting and taxation

For accounting purposes, the organization’s accounting policy states that when objects are mothballed for a period of more than three months, the accrual of depreciation: – is suspended from the month following the month the mothballing began; – is resumed from the month following the month of removal from mothballing. The estimated conservation period exceeds three months.
Therefore, based on the order of the manager, Alpha’s accountant stopped accruing depreciation on mothballed facilities from July 1. Depreciation was resumed on December 1 after the facilities were re-opened.

Advice: in your accounting policy for accounting purposes, establish the same procedure for stopping and resuming depreciation on fixed assets mothballed for a period of more than three months, as in tax accounting.

How to formalize and reflect conservation of fixed assets in accounting

Attention

Situation: is it possible to take into account utility costs, security costs and lighting of a mothballed building when calculating income tax? Answer: yes, you can. Expenses for mothballing and re-mothballing production facilities and facilities, as well as the costs of their maintenance during the mothballing period, are taken into account as non-operating expenses (subclause

9 clause 1 art. 265

Tax Code of the Russian Federation). Thus, the organization has the right to reflect in tax accounting the costs of utilities, security and lighting of a mothballed building in order to preserve the mothballed fixed asset. At the same time, the costs of maintaining mothballed production facilities must be documented and economically justified (clause.

1 tbsp. 252 of the Tax Code of the Russian Federation). The Ministry of Finance of Russia adheres to a similar opinion in letters dated March 18, 2009 No. 03-03-06/1/164, dated July 20, 2007 No. 03-03-06/1/507.

Conservation of fixed assets

Conservation helps preserve the characteristics of fixed asset objects necessary for their operation in the future, since during conservation the use of fixed asset objects is stopped, additional measures are taken to maintain them in good condition, access of unauthorized persons to the fixed asset object is limited, or the fixed asset object is placed in a specially designated area. storage place. Documentation of the transfer of an object to conservation Proper documentation of conservation is a prerequisite for recognizing the costs of its implementation when calculating income tax.

In both accounting and tax accounting, the procedure for transferring fixed assets to conservation is the same. It is established according to clause 23 of PBU 6/01 “Accounting for fixed assets” and clause 3 of Article 256 of the Tax Code of the Russian Federation.
The object is transferred to conservation by decision of the manager for a period of more than three months.

Conservation of fixed assets. accounting, postings

Before issuing an order to transfer fixed assets to conservation, the head of the enterprise, on the basis of an application received from the initiator of the transfer of fixed assets to conservation, must create a commission for the transfer of fixed assets to conservation from representatives of the administration, technical services, the head of the relevant department to which they belong OS objects subject to conservation, accounting and economic services for the examination of OS objects subject to conservation, preparation of documents for conservation, assessment of the economic feasibility of conservation of OS, drawing up cost estimates for the maintenance of mothballed OS objects, assessment of the technical condition of these objects during their subsequent reactivation, as well as inventory commission to conduct an inventory of fixed assets subject to conservation.

Transfer to conservation: accounting and tax accounting

Important

If the preservation period is shorter, depreciation is calculated in accordance with the generally established procedure. As in accounting, for tax accounting purposes, fixed assets transferred for conservation for more than 3 months are excluded from depreciable property (clause

3 tbsp. 256

Info

Tax Code of the Russian Federation). Typically, OS objects that are located in a certain technological complex or have a completed cycle of the technological process are transferred for conservation. It should also be noted that for profit tax purposes, the period during which an item of fixed assets is mothballed increases its useful life (clause.

3 tbsp. 256 of the Tax Code of the Russian Federation). After the re-conservation of such property, depreciation on it is calculated in the same order as before the transfer to conservation. According to paragraph 2 of Art.

"1s:accounting 8" (rev. 3.0). how to reflect the transfer of wasps for conservation (+ video)?

This act, approved by the head of the organization, will be the primary document in order to: take into account conservation costs in expenses; suspend the accrual of depreciation on fixed assets transferred to conservation for more than three months. The reactivation of the OS is also formalized by an act approved by the head of the organization.

VAT. If the fixed assets are used in activities subject to VAT: input VAT on goods (works, services) purchased for conservation of the fixed assets is taken for deduction in clause 1 of Art. 172 Tax Code of the Russian Federation; previously accepted for deduction of input VAT on fixed assets transferred to conservation is not restored. Letter of the Federal Tax Service dated June 20, 2006 N ШТ-6-03/ Property Tax. During the conservation period, the cost of fixed assets is not excluded from the property tax base (regardless of how the tax is calculated - based on the cadastral or book value) p.

1 tbsp. 374, paragraph 1, 2 art. 375 Tax Code of the Russian Federation.

Accounting for the conservation of fixed assets is carried out in accordance with Rules 6/01 and Methodological Instructions. There is no provision for extending the useful life period by more than three months.

But in accounting, depreciation can be calculated even after this time. In this regard, after the return of fixed assets to the asset, calculations are carried out in the same way as before their withdrawal.

Termination and resumption of accruals Many specialists have a question from when to suspend and then begin calculating depreciation for fixed assets transferred to conservation for a period of more than 3 months. The company sets the month for termination and resumption of accruals independently.
The option that will be chosen must be recorded in its accounting policy. The legislation does not establish a specific moment for stopping and resuming payments for funds mothballed for more than 3 months.

How to transfer the main product to conservation

If such costs appear when depreservation and conservation of fixed assets are carried out, the postings will be as follows: Db 91-2 Kt 10 (23, 68, 60, 69...) - costs for depreservation, conservation and storage of fixed assets are included. BASIC: taxation of profits Tax accounting of expenses will depend on the purpose of the property that is being preserved.

If operating systems are used in the non-production sector, then costs are not taken into account. This is due to the fact that these expenses will not be justified in an economic sense; they do not relate to the company’s income-generating activities.

If fixed assets under conservation are used in production, then the costs will reduce the profit tax base. The costs of putting fixed assets into temporary non-use are included in non-operating expenses. Accrual methods When calculating, the tax base is reduced in the period to which non-operating expenses relate.
Property tax, transport tax Fixed assets during the period of conservation do not cease to be subject to: – property tax (Article 375 of the Tax Code of the Russian Federation). The exception is movable property registered as fixed assets from January 1, 2013. Such property is not recognized as subject to property tax (subclause 8, clause 4, article 374 of the Tax Code of the Russian Federation); – transport tax (Article 358 of the Tax Code of the Russian Federation). Simplified tax system The tax base of simplified organizations that pay a single tax on income is not reduced by the costs of preserving fixed assets.

With this object of taxation, no expenses are taken into account (clause 1 of Article 346.18 of the Tax Code of the Russian Federation). For simplified organizations that pay a single tax on the difference between income and expenses, conservation costs reduce the tax base, provided that they are listed in Article 346.16 of the Tax Code of the Russian Federation.

Transfer of fixed assets to conservation

Conservation of fixed assets is carried out when they are temporarily not in use. This procedure is present in the practice of many companies.

Order on conservation of fixed assets This document is mandatory. The management decision must include the following information:

Reasons for temporary non-use of the OS.
Preservation period for fixed assets.
Positions of responsible employees.

The manager appoints specialists who are responsible for both the immediate conservation and subsequent re-preservation of fixed assets.

In addition, persons are identified to ensure their proper storage during temporary downtime. Additional registration Employees must conduct an inventory and draw up an appropriate act of conservation of fixed assets.

This document confirms the fact of the transaction.

Transfer of fixed assets for conservation in 1s 8.2

The organization itself must develop its form and approve it in its accounting policies. This document must be signed by: the head of the enterprise; members of the commission; heads of departments that control the conserved property. Reflection of conservation in accounting If the head of the organization decided to mothball the equipment, the fixed asset transferred to conservation continues to be accounted for in accounting in account 01 “Fixed Assets”. The transfer of an object to another quality is shown only in analytical accounting. Thus, fixed assets that are under conservation must be accounted for separately, therefore, a separate sub-account “Fixed Assets for Conservation” should be opened to account 01 “Fixed Assets”. In the case of transfer of fixed assets to conservation for a period of more than 3 months, depreciation on them is not accrued in accounting (clause 23 of PBU 6/01).

Organizations that have a large number of fixed assets on their balance sheets are sometimes faced with the need to transfer some of their assets to conservation. At the same time, accounting workers have questions related to documenting such an operation.

In accounting, an object transferred for conservation continues to be included in fixed assets, and its value is not excluded from the property tax base.

For the purposes of corporate income tax, costs for conservation, re-preservation, and maintenance of mothballed assets are taken into account in non-operating expenses.

Proper documentation of conservation is a prerequisite for recognizing the costs of its implementation when calculating corporate income tax.

The decision on conservation is formalized by order of the head of the organization.

This order must indicate the conservation period and list the measures that need to be taken to transfer the OS to conservation.

Afterwards, an act on transferring the OS to conservation should be drawn up.

There is no unified form of the act on the transfer of fixed assets for conservation, so it is drawn up in any form. The act is signed by the members of the commission and approved by the head of the organization. The act reflects the economic feasibility of mothballing a fixed asset object.

The act must indicate:

OS transferred to conservation;
date of transfer of the OS for conservation;
activities that were carried out to transfer the OS to conservation;
the costs of carrying out these activities.

For fixed assets mothballed for three months or less, depreciation during the mothballing period is accrued in the usual manner.

Depreciation refers to expenses for ordinary activities, regardless of the results of the organization’s activities in the reporting period and is reflected in the accounting records of the reporting period in which it is accrued (clause 5, paragraph 5, clause 8, clause 16 of the Accounting Regulations "Expenses organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, clause 24 PBU 6/01).

For OS preserved for a period of more than three months (clause 23 of PBU 6/01, clause 63 of the Methodological Instructions dated October 13, 2003 N 91n):

From the first day of the month following the month of transfer to conservation, the accrual of depreciation stops;

It is worth noting that in accounting, the time period during which the property is mothballed (even if it exceeds a three-month period) will not affect its useful life.

But according to accounting laws, depreciation can be calculated even after the end of the useful life of fixed assets (clause 22 of PBU 6/01).

It follows from this that after the reactivation of objects, depreciation can be continued in the same manner until their cost is fully repaid.

Thus, from the first day of the month following the month in which the asset was re-mothballed, depreciation is resumed in the same amount as before mothballing.

Let's consider an example of OS preservation for a period of more than three months.

To pause the OS, you must use the document “Changing the OS State”. We will indicate the conservation date at the end of the month. In the header of the document, you must indicate the OS event, check the necessary flags “Reflect in accounting and tax accounting”, “Affects the calculation of depreciation (wear and tear)” (Fig. 1).

Let's consider the result of the document (Fig. 2).

To resume the calculation of depreciation on fixed assets, we will also use the document “Changing the state of the fixed assets.

When filling out the document, in the header you need to indicate “Date” and “FA Event”, set the flag “Reflect in accounting and tax accounting”, “Affects the calculation of depreciation (wear and tear)” and “Accrue depreciation” (Fig. 3).