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How to write off fixed assets? Instructions, wiring. How to write off wasps with the residual value of the transaction

Accounting for the disposal of fixed assets is maintained by all entities that have the specified type of assets on their balance sheets. We will talk about how accounting for the disposal of fixed assets is carried out, as well as about the features of tax accounting for such operations in our material.

What is the main tool?

Fixed assets (OS) are non-current assets, the existence of which is possible with the simultaneous fulfillment of the following conditions (clause 4 PBU 6/01):

  • The object is used in the activities of the economic entity.
  • The period of its use must exceed 12 months.
  • Resale of the object is not planned.
  • The object is able to generate income.

IMPORTANT! With the initial cost of the object equal to 40,000 or less, and at the same time the above conditions are met, the asset can be recognized as an inventory (clause 5 of PBU 6/01).

How is the disposal of fixed assets in accounting carried out?

The procedure governing the disposal of fixed assets is reflected in Part 5 of PBU 6/01. In accordance with the specified norm, disposal may be due to the following reasons:

  • implementation;
  • wear: moral or physical;
  • liquidation: due to an accident, natural disaster, etc.;
  • other reasons given in paragraph 29 of PBU 6/01.

Any disposal of fixed assets must be supported by the following documents:

  • OS-4 (excluding cars);
  • OS-4a (for cars);
  • OS-4b (for the OS group, excluding vehicles).

In accordance with the order of the Ministry of Finance of the Russian Federation “On approval of the Chart of Accounts and Instructions for its Application” dated October 31, 2000 No. 94n, a subaccount “Disposal of Fixed Assets” is opened to account 01 “Fixed Assets” to reflect operations on the disposal of fixed assets. This allows you to form the residual value of the retired fixed assets on a separate sub-account, and then reflect it in expenses on account 91 “Other income and expenses”.

For documents that need to justify the disposal of fixed assets, see the material .

Regardless of the reason for the disposal of the fixed assets, the postings (records for writing off the initial cost and depreciation) will be similar:

  • Dt 01 "Disposal" Kt 01 "OS" - the initial cost of fixed assets was transferred to the disposal account.
  • Dt 02 Kt 01 "Disposal" - depreciation is written off.

At the same time, the residual value formed on account 01 “Disposal” will be debited to accounts corresponding to the nature of the operations performed, for example:

  • sale, liquidation, depreciation: Dt 91.2 Kt 01 "Disposal";
  • contribution to the Criminal Code: Dt 76 Kt 01 "Disposal";
  • disposal of an asset due to shortage: Dt 94 Kt 01 "Disposal".

Example 1

Avto-park LLC sold the car in August 2018. The cost of implementation in accordance with the contract amounted to 472,000 rubles. (including VAT 72,000 rubles). The initial cost of the car is 700,000 rubles, the amount of accrued depreciation for the period of operation is 130,000 rubles. The organization takes into account received fixed assets on account 01.01, for retired fixed assets, subaccount 01.02 is used.

In August, Avto-park LLC will reflect in the accounting:

Dt 62 Kt 91.01 - 472,000 rubles. - sale of the car.

Dt 91.02 Ct 68.02 - 72,000 rubles. - VAT charged on sales.

Dt 01.02 Ct 01.01 - 700,000 rubles. - write-off of the initial cost.

Dt 02 Kt 01.02 - 130,000 rubles. - write-off of depreciation.

Dt 91.02 Ct 01.02 - 570,000 rubles. - the residual value is included in the expenses.

For more information about postings reflecting asset accounting, see the article .

As can be seen from the example, income and expenses associated with the disposal of fixed assets are taken into account in the period of the specified actions (clause 31 PBU 6/01), which cannot be said about the tax accounting of such operations.

What are the features of tax accounting for the disposal of fixed assets?

Attention should be paid to the accounting procedure for implemented OS, established by Ch. 25 of the Tax Code of the Russian Federation. So, in accordance with paragraph 3 of Art. 268 of the Tax Code of the Russian Federation, the loss arising from the excess of the residual value of fixed assets over the amount of proceeds from the sale of fixed assets should be accepted for the purpose of calculating income tax in equal installments over the entire remaining useful life. The specified feature of loss accounting for income tax purposes forms temporary differences, which are reflected by applying PBU 18/02.

Example 2

The initial conditions are from example 1. In this case, the remaining useful life of the OS is 37 months.

Let's determine the amount of loss 570,000 - (472,000 - 72,000) = 170,000 rubles.

The loss that Avto-park LLC can evenly take into account on a monthly basis for the purpose of calculating income tax is 170,000 / 37 = 4,594.59 rubles. Starting from 2018, Avto-park LLC will reflect this amount as part of other expenses.

Thus, a temporary difference will arise in the accounting of LLC - a deferred tax asset, reflected in August by posting Dt 09 Kt 68 - 170,000 rubles. In September, this amount will be reduced by Dt 68 Kt 09 - 4,594.59 rubles.

Results

In accounting, the disposal of fixed assets is reflected in postings to write off its initial cost and depreciation, which form the residual value of the object in accounting. When selling a fixed asset at a loss, it is important to take into account the temporary differences that arise in tax accounting, the appearance of which is due to the presence of different legally established approaches to reflecting the results of disposal.

There is a certain procedure for writing off fixed assets, which must be followed in 2019. Consider what documents should be prepared at the same time, what postings to use to reflect the operation in the accounting of the enterprise.

All OSes wear out at some point. Perhaps not only physical, but also moral aging. And in such cases, the accountant should figure out how to write off the object from the balance sheet of the enterprise.

What do you need to know?

Before considering this topic, let's define what fixed assets are. Without a clear understanding of such information, it will not be possible to comply with all regulatory documents on accounting for objects.

Required terms

Fixed assets are part of the property that is used as a means of labor in production, in the provision, management of the company for a year or more.

The natural form of such objects is preserved. Taking into account the degree of depreciation, the cost of fixed assets will decrease and be transferred to the cost price using depreciation.

The price of the fixed asset less the depreciation allowance is considered to be a net fixed asset. This is the residual value. OS must be correctly reflected in accounting.

Why is this needed?

The tasks of accounting for such objects:

  • control the availability of fixed assets and their safety from the time the property is acquired until the moment it is retired;
  • calculate depreciation correctly and in a timely manner;
  • receive information in order to make correct calculations, what is paid to the state treasury;
  • control whether funds for repairs are used correctly and effectively;
  • monitor the effectiveness of the application of the OS during the set time;
  • receive information to prepare reports on the presence and movement of objects.

Legal framework

The rules for the disposal of fixed assets are discussed in paragraphs 75-85 of the Guidelines for the accounting of fixed assets (Order No. 91n dated October 13, 2003).

The procedure for maintaining accounting of fixed assets is discussed in.

Features of the procedure

In order to comply with the requirements of the law, it is worth knowing how to organize and write off fixed assets. We will determine for what reason the object can be retired and how such a process should be reflected in accounting, on which documents to be based.

Possible reasons (reasons)

Buildings, equipment, materials, transport, which is considered fixed assets, can be written off from the balance of the company if they become unusable, when the following occurs:

  • physical deterioration, when the object becomes unsuitable for further use;
  • emergency situation;
  • disaster;
  • violation of normal conditions of use, etc.

Objects that become morally obsolete during the construction, expansion, reconstruction and technical re-equipment of the company, workshop and other objects are also written off.

Property objects should also be written off when it is impossible to restore them, or this would be an inexpedient action in economic terms.

There are other reasons to write off:

  • the object is sold to a third-party enterprise or individual;
  • OS is transferred to third parties free of charge or changes it to other property;
  • the authorized capital of another company is replenished at the expense of fixed assets;
  • the object is rented in or .

You can not write off the OS in this case:

Documenting

Stages of the procedure:

  1. A commission for the disposal of an object is created, which must be approved by order of the head of the enterprise.
  2. An appropriate conclusion is drawn up by the members of the commission when the retiring object is checked.
  3. Signed or partially liquidated by management.
  4. An act is drawn up stating that the OS is written off (the basis is the order of the director).
  5. Change the information in the OS inventory cards.
  6. The operation is reflected in the accounting.

When property is disposed of, the following documents may be drawn up:

That is, documents should be prepared that can confirm the decommissioning of the OS, and will also reflect arguments about the lack of opportunities for further use of the object.

The write-off act is drawn up after the object is liquidated (paragraph 78 of the Methodological Instructions). A note that the fixed asset is being retired is made in the inventory cards of the fixed asset ( , ).

Acts are prepared in 2 copies. The signature of the members of the commission is put, which is appointed by the management. The first sample will be transferred to the accountant, the second will remain with the person who is responsible for the safety of the OS.

This is also a reason to put the object into storage and sell the items that were left during the decommissioning. If the transport is written off, then it is worth submitting to the accounting department not only an act, but also a certificate, which will confirm the deregistration of the car in the traffic police.

Defective statement

The defective statement is compiled as:

When disposing of old equipment, the organization may receive certain spare parts or materials. The commission evaluates them according to the market price. Accountant such profit is also included in the operating.

So, it is worth considering the OS in tax accounting (). The residual value of the fixed assets and the costs associated with the liquidation should be reflected as part of other costs in the period to which they are assigned (paragraph 11 of PBU 10/99).

Current wiring. Imagine using postings in a table:

If the liquidation of fixed assets is carried out by a special division of the company, then the costs of such work are reflected using the following entries:

OS depreciation

Depreciable property of the company - objects of such a plan:

  • fixed assets that are transferred to the enterprise on a gratuitous basis;
  • objects included in the housing stock;
  • OS of a non-profit firm;
  • perennial planting, etc.

Depreciation is accrued from the time the production assets are registered and until the moment the cost is fully repaid or the fixed asset is written off when depreciated.

All postings on depreciation deductions are kept on account 02 of accounting. In CT for balance, passive accounts reflect the amount of accruals for a certain fixed asset.

According to Dt, the depreciation amount is written off upon disposal of non-current assets. Depreciation can be calculated in the following ways:

  • linear;
  • write-off according to the period during which the object will be useful;
  • by decreasing balance;
  • write-off in proportion to the volume of production of goods.

Methods are chosen by the enterprise independently, and are reflected in the accounting policy. Make postings, calculating depreciation:

Dt 20, 23, 25, 26, 29, 44 Ct 02

Taking into account the chosen accrual scheme, the amount determined for the inventory objects of the fund is carried out according to Kt 02. At the same time, such expenses can increase the cost of goods of the units where the fixed asset is operated.

A trading company must include depreciation charges in expenses. And then the use of Dt 44 is relevant. For all types of objects, it is advisable to maintain analytical accounting on account 01, and such accounting of inventory units on Kt 02.

The procedure for writing off depreciation of property is reflected in the entries in each necessary register and accounting account, accounting for the management and tax plan when removing it from the balance sheet of the company.

Non-current intangible assets (patent, trademark, right to an invention, etc.) are accepted and registered by the commission, which must sign the act of acceptance.

She will also set the primary price, reflecting it in the balance sheet asset. Accounting for intangible assets is carried out on account 04 - an active account.

In this case, the accounting is the same as when conducting operations on fixed assets accounts. When using assets of such a plan, depreciation is charged on obsolescence of objects. Payments are made every month.

The financial result does not matter. The calculation is carried out on the basis of primary indicators, according to which intangible assets are put on accounting.

Depreciation is reflected in the passive account 05, the amount is accumulated according to Kt 05, and written off when assets are retired (Dt 20, 23, 26, 29 Kt 05).

Fallen into disrepair

The procedure for decommissioning an object that has become unusable has its own accounting features, taking into account:

  • write-off rate;
  • evidence of the guilt of an employee of the enterprise or another person that the materials are damaged.

The price of the damaged fixed assets is written off within the framework of the standard of attrition to the expense of production costs, and above the standard - at the expense of the guilty person or for other costs.

Accountants can write off low-value and wearing out items when they are transferred to use, or keep records evenly. The selected methods are indicated in.

The cost indicator of 100,000 rubles, which has been approved since 2019 on tax records in order to distinguish between fixed assets and low prices, is not valid in accounting. Accounting low value - objects whose price is not more than 40,000.

The same write-off procedure should be followed for inventory, household supplies, the composition of which is not reflected in legislative documents.

In general cases this is:

  • office furniture;
  • kitchen appliances;
  • electrical equipment;
  • other objects (equipment that is used when cleaning the territory, fire extinguishing agent).

The material is written off according to Kt of account 10. According to the debit, this will be account 20, 23, 25, 26, 91, 99.

To determine whether it is advisable to continue using the OS, it is worth creating a commission (). To write off an object that has become unusable, prepare the appropriate documentation.

The residual price of objects is written off from Kt 01 sub-accounts for the disposal of fixed assets in Dt 91 sub-accounts for other costs. In such a situation, the residual value indicator is zero, since depreciation has been accrued in full.

The costs associated with the elimination of equipment are written off in Dt 91/2 Kt 23.

Material plan values ​​that remained during the write-off of fixed assets unsuitable for restoration and further use should be accounted for at the market price at the time of write-off. The corresponding amount will be credited to the financial result.

Such accounting rules are established. Take into account unsuitable spare parts, scrap metal costs according to Dt 10 Kt 91/1.

Depreciated object

If the object is worn out, the write-off operation will be carried out:

  • writing off the initial cost;
  • write-offs of depreciation;
  • write-offs from depreciated objects.

FAQ

It is necessary to know not only the procedure for writing off fixed assets from the balance sheet of the enterprise, but also the established norms. Consider what limits we can talk about, as well as whether recycling is necessary.

Is there a limit?

A fixed asset that has a value of up to 40,000 rubles can be written off immediately. And since 2019, objects worth up to 100,000 rubles are not OS. So, the cost framework for recognizing objects as depreciable has been increased from 40 thousand to 100 thousand.

The price range for low-value assets has been increased to 40 thousand, as stated in paragraph 5 of PBU 6/01. All objects with a value of up to 40 thousand can be included in the inventory, even if the period of use is more than a year.

In accounting, a threshold value is set in the same way as in tax accounting.

If in the accounting policy, for the purpose of taxation, the company decides to evenly write off property with a price of up to 100 thousand, not taking into account the limit of 40 thousand used in accounting, then in tax accounting, objects with a value of up to 40,000 rubles must be written off over the established period.

In accounting, the write-off is carried out simultaneously when the fixed asset is put into operation.

But the data of accounting and tax accounting will not converge in this way. which means that in order to bring together income determined according to accounting information and income determined according to tax accounting information, the cost limits should be determined within 40-100 thousand rubles.

OS recycling

It is mandatory to dispose of decommissioned fixed assets. In the company, such procedures are carried out on the basis of supporting documentation.

Write-offs are issued by orders or other documents. If we are talking about an object that is valuable, then you need to get permission from the owner of the enterprise. Until the documents are issued, the objects cannot be disposed of.

If you have an OS, then sooner or later you will have to go through the process of decommissioning them. But there are many nuances that should be taken into account when an object is disposed of.

It is necessary not only to properly organize accounting, use the necessary postings, but also know what documents should be prepared.

But remember that before carrying out any operation, it is better to study the current legislation in order not to break firewood.

Possible reasons for the disposal of fixed assets are listed in paragraph 29 of Section 5 of PBU 6/01. As a basis for writing off the cost of an object of non-current funds, in particular, there may be cases:

  • property sales;
  • liquidation in emergency conditions or in the event of an emergency;
  • the onset of the moment of complete wear (depreciation can be assessed by physical and other characteristics);
  • disposal of fixed assets by transferring them to third parties in the form of a contribution to their authorized capital;
  • exchange transactions;
  • donations;
  • relocation of the facility from the territory of the parent organization to the sites of the subsidiary organization;
  • detection of damage or shortage of material assets based on the results of inventory activities.

Accounting for the disposal of fixed assets

The list of assets to be written off is determined by a specially created commission. Members of the commission inspect the facilities, get acquainted with the technical documentation, information from accounting, justify the need for write-off and identify those responsible for the premature decommissioning of the fixed asset (if such a case occurs). The result is the execution of the write-off act, on the basis of which entries are made in the primary documentation.

The disposal of fixed assets is associated with the emergence of revenue and costs for the enterprise. It is necessary to show them in accounting with reference to the reporting period in which income or expenditure transactions were carried out. To reflect the fact of exclusion from the list of individual items of fixed assets in accounting, an additional sub-account "Disposal" is opened to account 01. This is necessary for registering the residual value on a separate account with the possibility of its further transfer to account items 91.

Disposal of fixed assets: postings

Registration in the accounting of operations to write off objects from the category of non-current funds begins with the transfer of the initial cost indicated on account 01 to the sub-account for disposal assets. In parallel, correspondence is drawn up to write off the accumulated amount of depreciation. These actions are reflected in the following postings:

  • D01/Disposal - K01/OS;
  • D02 - K01 / Disposal.

In the following steps, accounting for the disposal of property, plant and equipment will differ depending on the reason for the retirement of the asset. After offsetting the initial cost of the object and the entire amount of depreciation on it, a residual value is formed on sub-account 01/Disposal. It can be written off as follows:

  • accounting for the sale and other disposal of fixed assets (through liquidation and complete depreciation) is implemented through correspondence D91.2 - K 01 / Disposal;
  • for cases of shortage, use standard wiring D94 - K01 / Retirement.

If the asset is used as a contribution to the capital of another company, then after the entries that form the residual value, the correspondence must be indicated:

  • D58 - K76 - shows the agreed value of the object as a financial investment;
  • D76 - K01 / Disposal - the residual amount of the cost has been written off;
  • D76 - K91.1 - the positive difference between the residual and agreed cost estimates is written off, or D91.2 - K 76 - if the difference is negative.

Accounting for the disposal of fixed assets: examples

LLC "Veles" sold the previously operated tractor. The amount of the transaction amounted to 203,550 rubles. (including VAT 31,050 rubles). The initial valuation of the tractor was recorded at the level of 425,000 rubles; during the time of ownership of the asset, depreciation was charged on it for 106,250 rubles. The postings for the transaction will be as follows:

  • D62 - K91.1 in the amount of 203,550 rubles. - reflected the implementation of the tractor;
  • D91.2 - K68 / VAT - the amount of VAT equal to 31,050 rubles has been charged;
  • D01 / Disposal - K01 / OS - 425,000 rubles. - the initial estimated cost of the tractor is written off;
  • D02 - K01 / Disposal - accumulated depreciation charges are written off in full 106,250 rubles;
  • D91.2 - K01 / Disposal - the residual value was deduced and offset as part of the expenses of 318,750 rubles. (425,000 - 106,250).

If the enterprise decided not to sell this tractor, but to transfer it free of charge to an individual (provided that the market valuation is 203,550 rubles, including VAT 31,050 rubles), then the entries would be as follows:

  • D01 / Disposal - K01 / OS - 425,000 rubles. - the initial cost according to the accounting data is written off;
  • D02 - K01 / Disposal - this entry writes off depreciation accumulated over the period of operation in the amount of 106,250 rubles;
  • the disposal of fixed assets from the organization is reflected through correspondence D91.2 - K01 / Disposal in the amount of 318,750 rubles;
  • when calculating the tax liability for VAT, the enterprise must take the market value of this fixed asset as the calculation base, the tax amount will be equal to 31,050 rubles, the posting looks like D91.2 - K68 / VAT.

Each organization in its activities acquires property. It can come to the organization in various ways: by purchase, as a contribution to the authorized capital, it can be independently built or received free of charge. The organization registers property as a fixed asset (OS) on account 01, or as materials on account 10. An asset in accounting includes property that costs more than 40,000 rubles, in tax accounting - more than 100,000 rubles and a service life of more than 12 months. Property that does not meet the criteria above is material. Let's consider each case of receipt of property in more detail.

Accounting for fixed assets

If you have determined that the acquired property is a fixed asset, then the first step is to accept deductible VAT, you must make sure that the invoice issued complies with the law. Next, you need to determine the initial cost, which is obtained from the cost under the sales contract, delivery, duties, other acquisition costs, and in the case of self-construction, from the creation costs. Interest on a loan may also be included, but only in accounting. It should be noted that VAT is not included in the initial cost. For example, a company bought an OS for 531,000 rubles, including 18% VAT - 81,000 rubles. The initial cost includes only 450,000 rubles, and VAT is taken into account separately.

Then we accept OS accounting. Any property is taken into account on the basis of primary documents, upon purchase - these are waybills, acceptance certificates. During construction on their own, the time sheet, work orders are taken into account. While the initial cost is being formed, accounting is kept on account 08. Then everything is written off to the fixed assets account - 01.

Buildings and structures, for example, are accepted for accounting on the date of readiness, and in tax accounting on the date of commissioning. The date of registration does not affect the time of acceptance for accounting.

When buying or building, the following postings are made on the OS:

Dt 08 - Kt 60 - we write down the costs of the purchase or construction;

Dt 01 - Kt 08 - is taken into account as a fixed asset;

Dt 19 - Kt 60 - allocate VAT;

Dt 68 - Kt 19 - VAT deductible.

In the case of receiving property as a contribution to the authorized capital, the value in accounting is recorded as in the decision (protocol) on making the contribution. In this case, the amount indicated by the participants must be confirmed by an independent appraiser. Upon receipt of such property, the following postings are made to the fixed assets:

Dt 75 - Kt 80 - the participants' debt on deposits is shown;

Dt 08 - Kt 75 - received a contribution;

Dt 01 - Kt 08 - accepted for OS accounting;

Dt 19 - Kt 83 - the amount of restored VAT was fixed;

Dt 68 - Kt 19 - we accept VAT for deduction.

When the company received property as a gift, VAT cannot be deducted, even if you are provided with an invoice for the value of the transferred property.

Also, this property cannot be taken into account in income for tax purposes if it is received from a participant with an ownership interest in the authorized capital of more than 50% or if the property is received from a subsidiary in which we have more than 50% of the share in the authorized capital. Such property shall not be transferred to other persons one year after receipt.

In other cases, such property is included in the income of the organization at a value confirmed by a document from the transferring party or at a market value determined independently (whichever is higher).

If property is received from participants free of charge, then it can be accounted for as additional capital with the following entries:

Dt 01 - Kt 83 - reflected in the accounting;

Dt 20 (26, 44) - Kt 02 - depreciation has been accrued.

When property is transferred free of charge from other persons, the following postings are made to the fixed assets:

Dt 08 - Kt 98 - reflects the initial cost of posting;

Dt 01 - Kt 08 - adopted by OS in accounting;

Dt 20 (26, 44) - Kt 02 - depreciation is accrued;

D 98 - K 91 - deferred income is taken into account in the amount of depreciation.

OS decommissioning

When property becomes obsolete, deteriorates or theft occurs, we need to write it off, that is, remove it from the register. We write off the initial cost and make the following posting: D 01.2 - K 01.1. Next, we write off the accrued depreciation by posting D02 K01.2 and write off the residual value of D 91.2 and K 01.2.

Often we need to sell our fixed asset or exchange it, make a contribution to the authorized capital of another company. For example, a company sells equipment for 359,900 rubles, including VAT of 54,900 rubles. The initial cost was 650,000 rubles. Depreciation was charged in the amount of 320,100 rubles according to accounting data, according to tax accounting 410,000 rubles. We do the wiring:

Dt 62 Kt 91 - 359,900 rubles. - received income from the sale of fixed assets;

Dt 91 Kt 68 - 54,900 rubles. - VAT accounting;

Dr. 01 "Disposal of fixed assets" Kt 01 - 650,000 rubles. - the initial cost of wiring is taken into account;

Dt 02 Kt 01 "Disposal of fixed assets" - 320,100 rubles. - written off depreciation;

Dt 91 Kt 01 "Disposal of fixed assets" - 329,900 rubles. - the residual value was written off (650,000 rubles - 320,100 rubles);

Dt 99 Kt -91 - 24,900 rubles. - a loss was received in accounting (359,900 - 54,900 - 329,900).

According to tax accounting, the residual value will be different - 240,000 rubles. (650,000 - 410,000). Profit for taxation will be 65,000 rubles (305,000 - 240,000).

Fixed assets are disposed of for the following reasons:

  • in connection with their sale;
  • write-off in connection with the arrival of the fixed asset in disrepair;
  • transfer to the authorized capital of another enterprise, organization;
  • damage due to the fault of the perpetrator or as a result of a natural disaster, theft of fixed assets.

Sales accounting

When carrying out an operation for the sale of an object of funds, in addition to the usual contract and invoice, it is necessary to draw up an act of acceptance and transfer of fixed assets (standard form No. OS-1), and for buildings (structures) in form No. OS-1a.

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The sequence of accounting entries for this operation:

  • if the enterprise has not had such events before, a sub-account is opened to account 01 “Retirement of fixed assets”;
  • the amount of depreciation is written off for the object to be disposed of;

Dt02 Kt01: the remaining value of the object being retired is added to other expenses;

Dt91/2 Kt01;

  • other expenses also include possible costs for dismantling, disassembling the fixed asset Dt91/3 Kt23 and its sale Dt91/3 Kt44;
  • when a retiring fixed asset during the period of its presence on the balance sheet of the enterprise was revalued, its amount, previously included in the balance of additional capital, is included in profit Dt83 Kt84;
  • the amount of the sale of the object is included in other income Dt62 Kt91/1;
  • for the amount of VAT accrued during the sale, posting Dt91 / 1 Kt68 is made.

Example 1

LLC "Voskhod" sold the PE "Progress" machine for 120,000 rubles (including VAT - 20,000 rubles). In the balance sheet, at first the cost of the machine was 140,000 rubles, then it was revalued in the amount of 15,000 rubles. Accumulated depreciation 60,000 rubles.

We reflect in accounting according to the initial data of the example:

Dt01 / 2 sub-account “Disposal of fixed assets” Kt01 - 155,000 rubles. (original cost + revaluation).

Dt02 Kt01/2 - 60,000 rubles (for the amount of accrued depreciation).

Dt91/2 Kt01/2 - 95,000 rubles (residual value written off as other expenses).

Dt83 Kt84 - 15,000 rubles (the amount of the revaluation of the object is included in retained earnings).

Dt62 Kt91 / 1 - 120,000 rubles (according to the date of acceptance and transfer of the machine, the debt of the state of emergency "Progress" and other income from the sale of fixed assets are reflected).

Dt91 / 1Kt68 20,000 rubles (the amount of VAT on equipment sold is reflected).

DT51Kt62 -120000r. (according to the date of receipt on the current account, the debt repaid by PE “Progress” for the sold machine is reflected).

Accounting write-off of fixed assets in case of wear and tear

There comes a sad moment when the fixed asset becomes unusable and can no longer be used for its intended purpose. This fact can be revealed by the employees of the enterprise during operation or during the annual inventory.

Write-off of a separate unit of fixed assets is carried out on the basis of a standard Write-off Act (Form OS-4), for vehicles OS-4a. The write-off commission determines and reflects in the act the property - scrap metal, spare parts, materials that can be used in the future in production activities or sold to the side.

When a motor vehicle is liquidated, a certificate of deregistration with the State Inspectorate for Road Safety is additionally attached to the write-off act.

Example 2

In the process of inventory, it was revealed that the sawing table had fallen into disrepair and was to be written off. Its initial cost is 20,000 rubles, depreciation in the amount of 18,000 rubles has been charged. Employees of the enterprise dismantled and dismantled it. Dismantling costs amounted to 250 rubles. After dismantling, spare parts in the amount of 1200 rubles were credited to the warehouse, materials in the amount of 500 rubles. and scrap metal in the amount of 600 r.

The following entries must be made in the accounting records:

Dt01/2 Kt01 - 20000 rub.

Dt02 Kt01 - 18000 rubles.

Dt91/2 Kt01 - 2000 r. (for the amount of the residual value of 20,000 rubles - 18,000 rubles).

Dt91 / 2 Kt23.25 - 250 r. (disassembly costs).

Dt10 Kt91 / 1 - 1100 r. (received materials and scrap metal are registered and displayed as part of other income).

Dt10 / 5 Kt91 / 1 - 1200 rubles (spare parts credited).

Disposal of fixed assets in case of theft and embezzlement

An emergency happened at the enterprise - a laptop was stolen in the office. To document this unpleasant event, you must contact the internal affairs authorities for an investigation. The investigation may end with the initiation of a criminal case, the search for the perpetrator, his finding, or the termination of the case on the grounds provided for by the Code of Criminal Procedure. Disposal is reflected in an act in the INV-26 form.

In accounting, in addition to standard documents for writing off a fixed asset, there must be a resolution of the internal affairs bodies confirming the fact of theft.

Based on this document, the residual value of the stolen property is reflected in the posting Dt94 “Shortages and losses from damage to valuables” Kt91 / 2.

In the event that the culprit of the theft is identified, the amount of damage caused by him is carried out according to Dt73-2 “Calculations for compensation for material damage” Kt94. Repayment of the debt by the guilty upon receipt of funds at the cash desk of the enterprise is displayed in the accounting of Dt50 Kt73-2, to the settlement account Dt51 Kt73-2. If the employee of the enterprise turned out to be guilty and a partial monthly deduction of the damage caused from his salary is made, posting Dt70 Kt73 / 2 is made.

Contribution of fixed assets to the authorized capital of another organization

Fixed assets are sometimes used by enterprises as financial investments, investments in other legal entities.

Example 3

PE Perspektiva is registered as a member of Sokol LLC. The charter of LLC provides that the private enterprise "Perspektiva" makes a contribution to the authorized capital, estimated by the meeting of participants at three hundred thousand rubles, a vegetable processing line. The line was transferred to LLC with the appropriate execution of the acceptance certificate and other documents.

Previously, it was operated on the balance sheet of a private enterprise. Its book value is 280,000 rubles, accumulated depreciation in the amount of 30,000 rubles.

Postings in accounting:

Dt02 Kt01/2 - 30,000 rubles (for the amount of accrued depreciation);

Dt58/1 “Financial investment” Kt01/2 – 250,000 rubles (for the amount of residual value);

Dt19 Kt68 - 56000 r. (VAT reflected when purchasing the line is restored);

Dt58 / 1 Kt19 - 56,000 rubles;

Dt91/2 Kt58/1 - 6000 r. (displayed as part of other expenses is the amount of loss from the operation on the investment line: The cost of a share in the authorized capital of 300,000 rubles - the residual value of 250,000 rubles - the amount of VAT restored upon acquisition of 56,000 rubles).

conclusions

Business operations for the disposal of fixed assets require accounting specialists to be attentive and accurate, exacting to the relevant services of the enterprise in terms of the timeliness and completeness of submitting mandatory certificates, forms and acts to the accounting department.

The study and correct reflection in the accounting of these transactions will avoid unnecessary problems in the subsequent preparation of the income statement, balance sheet, tax accounting and audits.