Guidelines n 91n. Guidelines for accounting of fixed assets. I. General provisions

Registered with the Ministry of Justice of the Russian Federation on November 21, 2003 N 5252

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER
dated 13.10.03 N 91n

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, Art. 1290), I order:

1. Approve the attached Guidelines for the accounting of fixed assets.

2. Recognize as invalid:

Order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n "On Approval of the Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE The order does not need state registration);

Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n "On Amendments to the Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000 N 2550-ER The order does not need state registration) .

Minister A.L.KUDRIN

Approved
Order of the Ministry of Finance
Russian Federation
dated July 29, 1998 N 34n

METHODOLOGICAL INSTRUCTIONS
ACCOUNTING FOR FIXED ASSETS

(as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

I. General provisions

1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation April 28, 2001, registration number 2689).

These Guidelines for accounting of fixed assets apply to organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions and budgetary institutions).

2. When accepting assets for accounting as fixed assets, the following conditions must be met at a time:

a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;

b) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months.

The useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of the use of these fixed assets;

c) the organization does not expect the subsequent resale of these assets;

d) the ability to bring economic benefits (income) to the organization in the future.

Fixed assets also include: land plots; objects of nature management (water, subsoil and other natural resources); capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

4. These Guidelines do not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
items handed over for installation or to be installed, which are in transit;
capital and financial investments.

the forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;
a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;
the procedure for monitoring the safety and rational use of fixed assets in the organization.

6. Accounting records of fixed assets are kept for the following purposes:

a) the formation of actual costs associated with the acceptance of assets as fixed assets for accounting;

b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;

c) a reliable determination of the results from the sale and other disposal of fixed assets;

d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);

e) ensuring control over the safety of fixed assets accepted for accounting;

f) analysis of the use of fixed assets;

g) obtaining information on fixed assets required for disclosure in the financial statements.

7. Movement operations (receipt, internal transfer, disposal) of fixed assets are documented by primary accounting documents.

Primary accounting documents must contain the following mandatory details established by Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1996, No. 48, Art. 5369; 1998, No. 30, Art. 3619 ; 2002, N 13, item 1179; 2003, N 1, item 2; N 2, item 160; N 27 (part I), item 2700):

Title of the document;
date of preparation of the document;
the name of the organization on behalf of which the document is drawn up;
the content of the business transaction;
business transaction meters in physical and monetary terms;
the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;
personal signatures of the said persons and their transcripts.

In addition, additional details may be included in the primary accounting documents depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.

As primary accounting documents, unified primary documents for accounting for fixed assets approved by the Decree of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets" (according to the conclusion of the Ministry of Justice of the Russian Federation Federation, this document does not need state registration - letter of the Ministry of Justice of the Russian Federation dated February 27, 2003 N 07 / 1891-YUD).

8. Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.

9. Primary accounting documents may be drawn up on paper and (or) computer media.

Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.

Example. Rolling stock of road transport (cars of all brands and types, tractors, trailers, trailers, semi-trailers of all types and purposes, motorcycles and scooters) - all devices and accessories related to it are included in the inventory item for the specified group. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.

Aircraft engines of civil aviation, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.

If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object. Capital investments in land plots, for radical improvement of land (drainage, irrigation and other reclamation works), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by types of capital investment objects).

Capital investments for the fundamental improvement of land, for a plot owned by the organization, are accounted for as part of the inventory object in which capital investments were made.

Capital investments in a leased item of fixed assets are accounted for by the lessee as a separate inventory item if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.

The inventory number assigned to the inventory item of fixed assets is retained by it for the entire period of its stay in this organization.

Inventory numbers of retired inventory items of fixed assets are not recommended to be assigned to newly accepted for accounting items within five years after the end of the year of disposal.

Inventory cards can be grouped in a card file in relation to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (Collected Legislation of the Russian Federation, 2002, N 1 (part II), article 52; 2003, N 28, article 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

An organization that has a small number of fixed assets can carry out itemized accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.

13. An inventory card (inventory book) is filled out on the basis of an act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and disposal of an inventory item of fixed assets. In the inventory card (inventory book) should be given: basic data on the object of fixed assets, its useful life; depreciation method; note of non-accrual depreciation (if any); about the individual characteristics of the object.

14. It is also recommended to open an inventory card for an object of fixed assets received on lease in order to organize the accounting of the specified object on an off-balance account in the accounting service of the lessee. This object can be accounted for by the lessee according to the inventory number assigned by the lessor.

15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.

16. If there are a large number of fixed assets at their location in structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset item, the full name of the item, its initial cost and information about the disposal (movement) of the object.

17. Inventory cards for items of fixed assets accepted for accounting, as well as for retired items of fixed assets during the month may be (until the end of the month) separately from the inventory cards of other fixed assets.

18. The data of inventory cards are reconciled on a monthly basis with the data of the synthetic accounting of fixed assets.

19. Based on the relevant accounting data, as well as technical documentation, the organization exercises control over the use of fixed assets.

Among the indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets with their division into own or leased; active and unused; data on working hours and downtime by groups of fixed assets; data on the output of products (works, services) in the context of fixed assets, etc.

20. According to the degree of use, fixed assets are divided into those located:

in operation;
in stock (reserve);
under repair;
in the stage of completion, additional equipment, reconstruction, modernization and partial liquidation; on conservation.

21. Fixed assets, depending on the organization's rights to them, are divided into:

fixed assets owned by the right of ownership (including leased, transferred for gratuitous use, transferred to trust management);
fixed assets under economic management or operational management of the organization (including those leased, transferred for gratuitous use, transferred for trust management);
fixed assets received by the organization for rent;
fixed assets received by the organization for free use;
fixed assets received by the organization in trust management.

II. Initial valuation of fixed assets

22. Fixed assets may be accepted for accounting in the following cases: acquisition, construction and production for a fee; construction and manufacture by the organization itself; receipts from the founders on account of contributions to the authorized (reserve) capital, share fund; receipts from legal entities and individuals free of charge; receipt by a state and municipal unitary enterprise when forming the statutory fund; receipts to subsidiaries (dependent) companies from the parent organization; receipts in the order of privatization of state and municipal property by organizations of various organizational and legal forms (joint-stock company, etc.); in other cases.

23. Fixed assets are accepted for accounting at their original cost.

The actual costs for the acquisition, construction and manufacture of fixed assets are:

amounts paid in accordance with the contract to the supplier (seller); amounts paid for the performance of work under a construction contract and other contracts;
amounts paid for information and consulting services related to the acquisition of an item of fixed assets;
registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets;
customs duties and customs fees;
non-refundable taxes paid in connection with the acquisition of an item of fixed assets;
remuneration paid to an intermediary organization and other persons through whom an object of fixed assets was acquired;
other costs directly related to the acquisition, construction and manufacture of fixed assets.

General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets. 25. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

26. The initial cost of fixed assets in their manufacture by the organization itself is determined based on the actual costs associated with the production of these fixed assets. Accounting and formation of costs for the production of fixed assets are carried out by the organization in the manner established for accounting for the costs of the corresponding types of products manufactured by this organization.

When fixed assets are accepted for accounting on the basis of properly executed documents, the actual costs associated with the acquisition of fixed assets are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the account for fixed assets.

In a similar manner, the actual costs of construction and manufacture of fixed assets by the organization itself are reflected, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

28. The initial cost of fixed assets contributed as a contribution to the authorized (share) capital of an organization is recognized as its monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The reflection of the formation of the authorized capital of the organization in the amount of contributions of the founders (participants) provided for by the constituent documents, including the cost of fixed assets, is made in accounting by an entry in the debit of the account for accounting for settlements with the founders (corresponding subaccount) in correspondence with the credit of the account for accounting for the authorized capital.

Acceptance for accounting of fixed assets received as a contribution to the authorized (share) capital is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

In a similar manner, the initial cost of fixed assets received during the formation of the statutory fund, unit fund is determined.

29. The initial cost of fixed assets received by the organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting.

For the purposes of these Guidelines, the current market value means the amount of cash that can be received as a result of the sale of the specified asset as of the date of acceptance for accounting.

When determining the current market value, data on prices for similar fixed assets received in writing from manufacturing organizations can be used; information about the price level available from state statistics bodies, trade inspections, as well as in the media and specialized literature; expert opinions (for example, appraisers) on the value of individual fixed assets.

For the value of the initial cost of fixed assets received by the organization under a donation agreement (free of charge), the financial results of the organization are formed during the useful life as non-operating income. Acceptance for accounting of the specified fixed assets is reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for deferred income, followed by the debit of the account for accounting for fixed assets in correspondence with the credit of the account for accounting for investments in non-current assets.

30. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.

Acceptance for accounting of fixed assets received under agreements providing for the fulfillment of obligations (payment) by non-monetary means is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

31. Fixed assets received under a property trust management agreement are accounted for in accordance with the Order of the Ministry of Finance of the Russian Federation of November 28, 2001 N 97n "On approval of instructions on the reflection in the accounting of organizations of operations related to the implementation of a property trust management agreement" ( registered by the Ministry of Justice of the Russian Federation on December 25, 2001, registration N 3123).

32. The initial cost of fixed assets, determined in accordance with paragraphs 24 - 30 of these Guidelines, also includes the actual costs of the organization for the delivery of fixed assets and bringing them into a condition suitable for use. 33. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

For the amount of expenses incurred, entries are made in the debit of the account of fixed assets and the credit of the account of investments in non-current assets, as well as corresponding entries are made in the inventory card for accounting for the organization's capital investments in perennial plantations, for radical land improvement with a subsequent increase in the initial cost of fixed assets.

In the event that, in accordance with the concluded lease agreement, the lessee transfers the capital investments made to the lessor, the costs of completed capital works, subject to compensation by the lessor, are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the accounting account for settlements.

37. Accounting for fixed assets in the inventory card is carried out in rubles. It is allowed to keep records of fixed assets in the inventory card in thousands of rubles. For an item of fixed assets, the value of which upon acquisition is expressed in foreign currency, its contractual value in foreign currency is also indicated in the inventory card.

One act (invoice) of acceptance and transfer of fixed assets can be made out the acceptance for accounting of objects of the same type of the same value, accepted for accounting at the same time.

The specified act, approved by the head of the organization, together with the technical documentation, is transferred to the accounting service of the organization, which, on the basis of this document, opens the inventory card or makes a note about the disposal of the object in the inventory card. Technical documentation related to a specific inventory item can be transferred to the place of operation of the item with a corresponding mark in the inventory card.

39. Machinery and equipment that do not require installation (vehicles, construction machinery, etc.), as well as machines and equipment that require installation, but intended for reserve (reserve) in accordance with established technological and other requirements, are accepted for accounting as fixed assets on the basis of the certificate of acceptance and transfer of fixed assets approved by the head.

40. If, based on the results of completion, additional equipment, reconstruction and modernization of an object of fixed assets, a decision is made to increase its initial cost, then the data in the inventory card of this object is corrected. If it is difficult to reflect adjustments in the indicated inventory card, a new inventory card is opened instead (with the preservation of the previously assigned inventory number) reflecting new indicators characterizing the completed, retrofitted, reconstructed or modernized object.

III. Subsequent valuation of fixed assets

A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

Revaluation of fixed asset items is carried out in order to determine the real value of fixed asset items by bringing the initial cost of fixed asset items in line with their market prices and reproduction conditions as of the date of revaluation.

42. Expenses for completion, additional equipment, reconstruction, modernization of a fixed asset object are accounted for on the account of investments in non-current assets.

Upon completion of work on the completion, additional equipment, reconstruction, modernization of a fixed asset, the costs recorded on the account for accounting for investments in non-current assets either increase the initial cost of this fixed asset and are written off to the debit of the fixed asset account, or are accounted for separately on the fixed asset account , and in this case a separate inventory card is opened for the amount of costs incurred.

43. In accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, a commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous fixed assets at the current (replacement) cost by indexing or direct recalculation at documented market prices.

For the purposes of these Guidelines, the current (replacement) cost of fixed assets is understood as the amount of money that must be paid by the organization on the date of the revaluation if it is necessary to replace any object.

Land plots and objects of nature management (water, subsoil and other natural resources) are not subject to revaluation.

When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on the level of prices available from state statistics bodies, trade inspections and organizations; information about the price level published in the mass media and specialized literature; evaluation by the Bureau of Technical Inventory; expert opinions on the current (replacement) cost of fixed assets.

Example. The cost of fixed assets included in a homogeneous group of objects at the beginning of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the beginning of the reporting year is 1,100 thousand rubles. The results of the revaluation are reflected in the accounts and in the financial statements, since the resulting difference is significant (1100 - 1000): 1000.

Example. The cost of fixed assets included in a homogeneous group of objects at the beginning of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the beginning of the reporting year is 1,030 thousand rubles. A decision on revaluation is not made - the resulting difference is not significant (1030 - 1000) : 1000.

The decision of the organization to conduct a revaluation as of the beginning of the reporting year is formalized by the relevant administrative document, which is mandatory for all departments of the organization that will be involved in the revaluation of fixed assets, and is accompanied by the preparation of a list of fixed assets subject to revaluation.

Revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.

47. The results of the revaluation of fixed assets carried out as of the first day of the reporting year shall be reflected in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when forming the balance sheet data at the beginning of the reporting year.

The amount of depreciation of an item of fixed assets as a result of revaluation is reflected in the debit of the account of retained earnings (loss) in correspondence with the credit of the account of fixed assets. The amount of the depreciation of the fixed asset object is attributed to the reduction of the additional capital of the organization, formed at the expense of the amounts of the revaluation of this object, carried out in previous reporting periods, and is reflected in the accounting records in the debit of the additional capital account and the credit of the fixed assets account. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is reflected in the debit of the retained earnings (loss) account in correspondence with the credit of the fixed assets account.

When an item of fixed assets is disposed of, the amount of its revaluation is debited from the debit of the additional capital account in correspondence with the credit of the organization's retained earnings account.

Example. The initial cost of an item of fixed assets as of the date of the first revaluation is 70 thousand rubles; useful life - 7 years; the annual amount of depreciation deductions - 10 thousand rubles; the accumulated amount of depreciation deductions as of the date of revaluation - 30 thousand rubles; current replacement cost - 105 thousand rubles; the difference between the cost of the object, at which it was taken into account in accounting, and the current (replacement) cost - 35 thousand rubles; conversion factor - 1.5 (105000: 70000); the amount of recalculated depreciation is 45 thousand rubles. (30000 x 1.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45000 - 30000); the amount of the revaluation reflected in the credit of the additional capital account is 20 thousand rubles. (35000 - 15000).

The cost of this object on the date of the second revaluation is 105 thousand rubles; the amount of accrued depreciation for the year preceding the revaluation is 15 thousand rubles. ((100%: 7 years) x 105000); the total amount of accumulated depreciation as of the date of the second revaluation is 45 thousand rubles. (30000 + 15000); current (replacement) cost as a result of the second revaluation - 63 thousand rubles; conversion factor 0.6 (63000: 105000); the amount of recalculated depreciation - 27 thousand rubles. (45000 x 0.6); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 18 thousand rubles. (45000 - 27000); the amount of the markdown of the object is 24 thousand rubles. (105000 - 63000) - (45000 - 27000), of which 20 thousand rubles debited from the additional capital account. and in the debit of the account of retained earnings (loss) - in the amount of 4 thousand rubles.

Example. The initial cost of an item of fixed assets as of the date of the first revaluation is 200 thousand rubles; useful life - 10 years; the annual depreciation rate is 10% (100% : 10 years); the annual amount of depreciation deductions is 20 thousand rubles. (200000 x 10%); the amount of accumulated depreciation as of the date of the first revaluation - 40 thousand rubles; current (replacement) cost - 150 thousand rubles; conversion factor - 0.75 (150000: 200000); the amount of recalculated depreciation - 30 thousand rubles. (40000 x 0.75); the difference between the initial cost and the current (replacement) cost is 50 thousand rubles. (200000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 10 thousand rubles. (40000 - 30000); the amount of the markdown reflected in the debit of the account for accounting for retained earnings (loss) - 40 thousand rubles. (50000 - 10000).

The cost of the same object on the date of the second revaluation is 150 thousand rubles; the amount of accrued depreciation for the year as of the date of the second revaluation - 45 thousand rubles. (30000 + 150000 x 10%); current (replacement) cost as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225000: 150000); the amount of recalculated depreciation - 67.5 thousand rubles. (45000 x 1.5); the difference between the current (replacement) cost of the object on the date of the second revaluation and on the date of the first revaluation - 75 thousand rubles. (225000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 22.5 thousand rubles. (67500 - 45000); the amount of the revaluation of the object is 52.5 thousand rubles. (75000 - 22500); of which 40 thousand rubles were credited to the account of retained earnings (loss). and in the credit of the account for accounting for additional capital 12.5 thousand rubles.

IV. Depreciation of fixed assets

Depreciation is not charged on fixed assets of non-profit organizations. They are depreciated at the end of the reporting year based on the period of their useful life established by the organization. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.

Objects of fixed assets, consumer properties of which do not change over time (land plots and nature management objects), are not subject to depreciation.

50. Depreciation on leased fixed assets is made by the lessor.

Accrual of depreciation on fixed assets included in the complex of property under an enterprise lease agreement is carried out by the tenant in the manner set forth in this section for fixed assets that are under the right of ownership.

Depreciation on fixed assets that are the subject of a financial lease agreement is made by the lessor or lessee, depending on the terms of the financial lease agreement.

51. For objects of the housing stock, which are used by the organization to generate income and are accounted for in the account of income investments in material assets, depreciation is charged in the generally established manner.

It is allowed to accept real estate objects for which capital investments have been completed, the relevant primary accounting documents for acceptance and transfer have been drawn up, the documents have been transferred for state registration and are actually operated, to be accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets accounting account.

53. Depreciation of fixed assets is charged in one of the following ways:

linear way;
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life;
method of writing off the cost in proportion to the volume of products (works).

The application of one of the methods of depreciation for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

Fixed assets with a value of not more than 10,000 rubles per unit, as well as purchased books, brochures, etc. publications are allowed to be written off to production costs (sales costs) as they are put into production or operation. In order to ensure the safety of these objects in the organization, control over their movement should be organized.

54. To pay off the cost of fixed assets, the annual amount of depreciation is determined.

The annual amount of depreciation deductions is determined by:

a) with the straight-line method - based on the original cost or current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item. Example. An object of fixed assets worth 120 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 20 percent (100%: 5). The annual amount of depreciation deductions will be 24 thousand rubles. (120000 x 20:100).

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.

Example. An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. An annual depreciation rate based on useful life of 20 percent (100% : 5) is increased by an acceleration factor of 2; the annual depreciation rate will be 40 percent.

In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed when the fixed asset object was accepted for accounting, 40 thousand rubles. (100000 x 40: 100). In the second year of operation, depreciation is charged in the amount of 40 percent of the residual value at the beginning of the reporting year, i.е. the difference between the initial cost of the object and the amount of depreciation accrued for the first year, and will amount to 24 thousand rubles. (100 - 40) x 40: 100). In the third year of operation, depreciation is charged in the amount of 40 percent of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and will amount to 12.4 thousand rubles. ((60 - 24) x 40: 100), etc.

c) with the method of writing off the cost by the sum of the numbers of years of the useful life - based on the original cost or (current (replacement)) value (in the event of a revaluation) of the fixed asset and the ratio, the numerator of which is the number of years remaining until the end of the useful life object, and in the denominator - the sum of the numbers of years of the useful life of the object.

Example. An object of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the said facility, depreciation can be charged in the amount of 5/15, or 33.3%, which will amount to 50 thousand rubles, in the second year - 4/15, which will amount to 40 thousand rubles, in the third year - 3/15, which will amount to 30 thousand rubles. etc.

If an object of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements.

Example. In April of the reporting year, an object of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years or 48 months (the organization uses a straight-line method); the annual amount of depreciation in the first year of use will be (20,000 x 8: 48) = 3.3 thousand rubles.

Example. An organization that carries out river transportation of goods for 7 months a year has acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual depreciation rate is 10 percent (100% : 10 years). The annual amount of depreciation in the amount of 20 thousand rubles (200 x 10%) is accrued evenly over 7 months of operation in the reporting year.

Example. A car was purchased with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual depreciation amount, based on the ratio of the initial cost and the estimated volume of production, will be 1 thousand rubles (5 x 80: 400).

59. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

The useful life of an item of property, plant and equipment, including items of property, plant and equipment previously used by another organization, is determined based on:

the expected period of use in the organization of this object in accordance with the expected productivity or capacity;
expected physical wear, depending on the mode of operation (number of shifts); natural conditions and the influence of an aggressive environment, repair systems;
regulatory and other restrictions on the use of this object (for example, the lease term).

Example. Object of fixed assets worth 120 thousand rubles. and a useful life of 5 years after 3 years of operation has undergone additional equipment worth 40 thousand rubles. The useful life is revised upward by 2 years. The annual amount of depreciation in the amount of 22 thousand rubles. determined on the basis of the residual value in the amount of 88 thousand rubles. = 120,000 - (120,000 x 3:5) + 40,000 and a new useful life of 4 years.

61. The accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, including that which is in stock (reserve), and is made until the cost of these objects is fully paid off or until they are retired.

62. The accrual of depreciation charges on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of the object or disposal of the object.

The procedure for conservation of fixed assets accepted for accounting is established and approved by the head of the organization. In this case, as a rule, objects of fixed assets located in a certain technological complex and (or) having a completed cycle of the technological process can be transferred to conservation.

64. Accrual of depreciation on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.

65. The amount of accrued depreciation charges is reflected in accounting by accumulating the corresponding amounts on a separate account, as a rule, on the debit of the accounts for recording production costs (sales expenses) in correspondence with the credit of the depreciation account.

Restoration of fixed assets can be carried out through repair, modernization and reconstruction.

The costs of repairing an item of fixed assets are reflected in the accounting records in the debit of the corresponding accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

68. In order to organize control over the timely receipt of fixed assets from repair, inventory cards for these objects in the file cabinet are recommended to be rearranged in the "Fixed assets under repair" group. When an item of fixed assets is received from repair, the inventory card is moved accordingly.

69. In order to evenly include future expenses for the repair of fixed assets in production costs (sales expenses) of the reporting period, an organization may create a reserve for expenses for the repair of fixed assets (including leased ones). To make a decision on the formation of a reserve for the repair of fixed assets, documents confirming the correctness of the determination of monthly deductions are used, such as, for example, defective statements (justifying the need for repair work); data on the initial cost or current (replacement) cost (in case of revaluation) of fixed assets; estimates for repairs; standards and data on the timing of repairs; final calculation of contributions to the reserve of expenses for the repair of fixed assets.

When a reserve for the repair of fixed assets is formed, the production costs (sales costs) include the amount of deductions calculated on the basis of the annual estimated cost of repairs.

Example. The annual cost estimate for the repair of fixed assets is 600 thousand rubles, the monthly amount of the reservation will be 50 thousand rubles. (600 thousand rubles: 12 months). In accounting, the formation of a reserve of expenses for the repair of fixed assets is reflected in the debit of the accounts for accounting for production costs (expenses for sale) in correspondence with the credit of the account for accounting for reserves of future expenses (the corresponding sub-account).

As the repair work is completed, the actual costs associated with their implementation, regardless of the method of their implementation (economic or with the involvement of a contractor), are written off to the debit of the account for accounting for reserves of future expenses (the corresponding sub-account) in correspondence with the loan or the account in which the indicated costs are preliminarily taken into account or settlement accounts.

When inventorying the reserve for the repair of fixed assets, the overreserved amounts at the end of the reporting year are reversed and reflected in accounting using the red reversal method on the debit of the account for recording production costs (sales costs) in correspondence with the credit of the account for recording reserves of future expenses.

In cases where the completion of repair work on fixed assets with a long production period and a significant amount of the specified work occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets formed in the reporting year may not be reversed. Upon completion of the specified repair work, the excessively accrued amount of the reserve is reflected in the debit of the account for accounting for reserves of future income and expenses in correspondence with the credit of the profit and loss account as non-operating income. 70. Accounting for the costs associated with the modernization and reconstruction (including the costs of modernization carried out during repairs carried out with a frequency of more than 12 months) of a fixed asset item is carried out in the manner established for accounting for capital investments.

71. Acceptance of completed work on completion, additional equipment, reconstruction, modernization of a fixed asset object is formalized by the relevant act.

72. If an item of fixed assets has several parts that are accounted for as separate inventory items and have different useful lives, the replacement of each such part upon restoration is accounted for as disposal and acquisition of an independent inventory item.

73. The costs of maintaining an item of fixed assets (technical inspection, maintenance) are included in the costs of servicing the production process and are reflected in the debit of the accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

74. The costs associated with the movement of fixed assets (vehicles, excavators, ditchers, cranes, construction machinery, etc.) within the organization are charged to production costs (sales costs).

VI. Disposal of property, plant and equipment

75. The cost of an item of fixed assets that is disposed of or is not permanently used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

The disposal of an item of property, plant and equipment may take place in the following cases:

sales;
write-offs in case of moral and physical deterioration;
liquidation in case of accidents, natural disasters and other emergencies;
transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;
transfers under contracts of exchange, donation;
transfers to a subsidiary (dependent) company from the parent organization;
shortages and damage identified during the inventory of assets and liabilities;
partial liquidation during the performance of reconstruction works;
in other cases.

The competence of the commission includes:

inspection of the fixed asset object to be written off using the necessary technical documentation, as well as accounting data, establishing the expediency (suitability) of the further use of the fixed asset object, the possibility and effectiveness of its restoration;
establishing the reasons for writing off an item of fixed assets (physical and moral depreciation, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of the item for the production of products, performance of works and services or for management needs, etc.);
identification of persons who are responsible for the premature disposal of fixed assets, making proposals for bringing these persons to liability established by law;
the possibility of using individual units, parts, materials of the retired fixed asset and their assessment based on the current market value, control over the withdrawal of non-ferrous and precious metals from the fixed asset written off as part of the fixed asset, determining the weight and delivery to the appropriate warehouse; exercising control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining their quantity, weight; drawing up an act on the write-off of an object of fixed assets.

78. The decision taken by the commission to write off an item of fixed assets is drawn up in the act of writing off an item of fixed assets, indicating data characterizing the item of fixed assets (date of acceptance of the item for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of the main parts, parts, assemblies, structural elements). The act for the write-off of an object of fixed assets is approved by the head of the organization.

79. Parts, components and assemblies of a retired item of fixed assets suitable for the repair of other items of fixed assets, as well as other materials are accounted for at the current market value in the debit of the materials account in correspondence with the credit of the profit and loss account as operating income.

Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archiving, but not less than five years.

81. The transfer by an organization of an object of fixed assets to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.

On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. A note is made on the withdrawal of an inventory card for a retired fixed asset item in a document opened at the location of the item.

The return of the leased item of fixed assets to the lessor is also documented by an act of acceptance and transfer, on the basis of which the accounting service of the lessee writes off the returned item from the off-balance sheet.

83. Disposal of individual parts that are part of an item of fixed assets, which have different useful lives and are accounted for as separate inventory items, is drawn up and reflected in accounting in the manner described above in this section.

84. The write-off of the value of an object of fixed assets is reflected in accounting, as a rule, on the sub-account of accounting for the disposal of fixed assets, opened to the account of fixed assets. At the same time, the initial (replacement) cost of the fixed asset object is debited to the debit of the specified subaccount in correspondence with the corresponding subaccount of the fixed assets accounting account, and the amount of accrued depreciation for the useful life of this object in the organization in correspondence with the debit of the depreciation accounting account is written off to the credit of the specified subaccount. At the end of the disposal procedure, the residual value of the fixed asset item is debited from the credit of the sub-account for accounting for the disposal of fixed assets to the debit of the profit and loss account as operating expenses.

Expenses associated with the disposal of an item of property, plant and equipment are debited to the profit and loss account as operating expenses. These costs may be preliminarily accumulated in the auxiliary production cost account. In the credit of the profit and loss account, the amount of proceeds from the sale of assets related to the retired item of fixed assets, the cost of capitalized material assets received from the dismantling of the item of fixed assets at the price of possible use are taken into account as operating income.

Previously, the arising debt on a contribution to the authorized (reserve) capital, unit fund is recorded in the debit of the account for accounting for financial investments in correspondence with the credit of the account for accounting for settlements for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (reserve) capital, unit fund, and in the case of full repayment of the cost of such an object - in a conditional assessment adopted by the organization, with the allocation of the assessment amount to financial results.

86. Income and expenses from the disposal of an item of fixed assets are subject to crediting to the profit and loss account as operating income and expenses and are reflected in the accounting records in the reporting period to which they relate.

of the Government of the Russian Federation of March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

Order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n "On Approval of Methodological Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE, the order does not need state registration);

Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n "On Amendments to the Guidelines for the Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000 N 2550-ER, the order does not need state registration) .

1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with accounting "Accounting for fixed assets" PBU 6/01, approved by the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28 2001, registration number 2689).

B) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months.

Machinery, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

Forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;

The list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;

In 2001, the Ministry of Finance of Russia developed a new regulation on accounting for fixed assets - PBU 6/01 (Order No. 26n dated March 30, 2001). However, the Methodological Guidelines for Accounting for Fixed Assets (order of the Ministry of Finance of Russia dated July 20, 1998 No. 33n), developed in relation to the old version of the regulation (PBU 6/97) (hereinafter referred to as the old Methodology), remained unchanged for a long time. Finally, by order of the Ministry of Finance of Russia No. 91n of October 13, 2003, a new version of the guidelines was approved, which will come into effect on January 1, 2004. V.V. tells about the main provisions of the new document. Patrov, professor at St. Petersburg State University.

General provisions of the "manual" on accounting for fixed assets (order No. 91n)

The new guidelines on accounting for fixed assets (hereinafter referred to as the Guidelines) differ significantly in structure from the old Methodology.

In particular, the names of some sections have been changed, and the section of the old Methodology "Accounting for the lease of fixed assets" in the Guidelines is missing, since this issue is not considered in PBU 6/01.

A distinctive feature of the Guidelines is a softer wording of certain actions of the organization, allowing for invariance (for example, "it is allowed not to reverse" instead of "not reversed", etc.). Some old terms have been replaced with new ones: "investments in non-current assets" instead of "capital investments", "acceptance for accounting" instead of "posting", etc.

The term “profit and loss account”, repeatedly used in the Guidelines, does not mean the use of account 99 “Profit and Loss”, but involves the use of account 91 “Other income and expenses”, since it is on this account that operating income and expenses are taken into account, which are usually stated in the text of the Guidelines.

Consider the main changes in the text of the Guidelines compared to the old Guidelines.

Clause 2 of the Guidelines lists four conditions that assets must meet in order to accept them for accounting as fixed assets (hereinafter referred to as OS). For two of them, accountants often have a question: is it possible to take into account in the composition of fixed assets objects that are temporarily not used in the production of products (when performing work or providing services or for management needs) and do not bring economic benefits to the organization? We believe that it is possible for the following reasons.

Firstly, paragraph 20 of the instructions provides a grouping of fixed assets according to the degree of their use, from which it can be seen that in a number of cases (when in stock (reserve), repair, conservation, etc.), they, as a rule, cannot be used by the organization and generate income for it.

Secondly, according to paragraph 75 of the Guidelines, fixed assets that are retired or not permanently used by the organization are subject to write-off. In addition, sometimes it is generally difficult to determine whether a given OS object brings economic benefits to the organization or not (for example, a picture in the CEO's office). Therefore, in our opinion, the following 2 conditions are the main ones for accepting assets for accounting as fixed assets: use for a long time and the organization’s lack of intention to resell these assets.

Clause 3 of the Guidelines clarifies that fixed assets include only those capital investments in leased fixed assets that, in accordance with the lease agreement, are the property of the lessee.

The list of goals (it used to be "tasks") of accounting (clause 6 of the Guidelines) includes three new ones:

Formation of actual costs associated with the acceptance of assets as fixed assets for accounting;
Analysis of the use of fixed assets;
Obtaining information on fixed assets required for disclosure in financial statements.

Note that in the list of mandatory details that must contain primary accounting documents in accordance with the law "On Accounting", given in paragraph 7 of the Methodological Instructions, an inaccuracy was made: it is indicated that the signatures of officials are given with decoding. The law does not require transcripts of the signatures of persons responsible for the operation and the correctness of its execution.

What is new in the document under consideration is the indication that programs for encoding, identifying and machine processing data of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of relevant primary documents.

Paragraph 10 of the guidelines defines an inventory item. Since it is not entirely clear, examples of inventory objects (car, ship, capital investments in land plots, etc.) are given. The same paragraph states that an OS object owned by several organizations is reflected by each organization as part of the OS in proportion to its share in common ownership.

For each object, an inventory card for accounting for fixed assets should be drawn up. Cards can be grouped in a card file in relation to the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1). The data of inventory cards should be checked in total with the data of the synthetic accounting of fixed assets on a monthly basis.

Paragraph 20 of the guidelines provides a more detailed classification of OS. In particular, operating systems that are under repair and at the stage of modernization have been added to the groups according to the degree of use; OS transferred and received for gratuitous use and trust management were added to the groups, depending on the rights available to the organization.

Initial assessment of fixed assets according to the "manual" of the Ministry of Finance (order No. 91n)

The Guidelines (clause 25), as well as PBU 6/01, indicate that the initial cost of fixed assets is determined (decreases or increases) taking into account the amount differences that arise in cases where payment is made in rubles in an amount equivalent to an amount in foreign currency (conditional monetary units). The given definition of the amount difference basically corresponds to the definition given in PBU 6/01, but with the clarification that the amount difference affects the initial cost of fixed assets if it is formed before the fixed assets are accepted for accounting.

For the first time, the Guidelines established the procedure for determining the initial cost of fixed assets when they are manufactured by the organization itself - based on the actual costs associated with production. Accounting and formation of costs is carried out in the manner established for the accounting of costs for the relevant types of products manufactured by the organization.

The Guidelines provide for a slightly different procedure for accounting for fixed assets made as a contribution to the authorized capital of the organization. The old Methodology did not provide for the use of account 08 "Investments in non-current assets" for these purposes, that is, account 01 was debited in correspondence with account 75. According to the new accounting procedure, two entries are made for the monetary value of deposits agreed by the founders of the organization:

Debit 08 Credit 75; Debit 01 Credit 08.

Paragraph 29 of the Guidelines defines the current market value of fixed assets - "the amount of cash that can be received as a result of the sale of the specified asset as of the date of acceptance for accounting." The same paragraph provides a methodology for accounting for fixed assets received by an organization under a donation agreement (free of charge), set out in the Instructions for Using the Chart of Accounts. Acceptance for accounting of the specified fixed assets (at the current market value) is reflected in the entries:

Debit 08 Credit 98; Debit 01 Credit 08.

In the future, monthly entries are made for the amount of depreciation accrued on these fixed assets:

Debit of expense accounts (20, 23, 25, 26, 44) Credit 02; Debit 98 Credit 91.

Clause 33 of the Guidelines provides for a different procedure for calculating the initial cost of fixed assets purchased for foreign currency. To convert foreign currency into rubles, the old Manual prescribed to use the exchange rate of the Central Bank of the Russian Federation in force on the date of acquisition of the fixed asset, while paragraph 16 of PBU 6/01 refers to the rate in effect on the date the fixed asset was accepted for accounting. In this case, as a rule, there is a difference between the assessment of fixed assets reflected in accounts 01 and 08. PBU 6/01 does not say anything about the procedure for accounting for this difference. The instructions propose to reflect this difference on account 91 as operating income (expenses), but not to include it in exchange differences, since it does not meet the definition of exchange differences given in paragraph 11 of PBU 3/2000.

Example 1

The contract value of imported equipment is 1,000 US dollars.
Exchange rate of the Central Bank of the Russian Federation on the date:
- transfer of ownership of the equipment from the seller to the buyer - RUB 29.80;
- acceptance of equipment for accounting - RUB 29.50
To simplify the example, other transactions associated with the acquisition of equipment are not given.

In accounting, entries must be made:

1) Debit 08 Credit 60 - 29,800 rubles. (1000 x 29.80); 2) Debit 01 Credit 08 - 29,500 rubles. (1000 x 29.50); 3) Debit 91 Credit 08 - 300 rubles. (29 800 - 29 500).

If the rate of the Central Bank of the Russian Federation on the date of acceptance of the equipment for accounting was equal to 29.90 rubles, then entries 2 and 3 would have the following form:

2) Debit 01 Credit 08 - 29,900 rubles. (1,000 x 29.90); 3) Debit 08 Credit 91 - 100 rubles. (29 900 - 29 800).

There are two innovations in the organization of analytical accounting of fixed assets. Paragraph 37 of the Guidelines states that such accounting in the inventory card can be kept not only in rubles, but also in thousands of rubles. In addition, for an asset purchased for foreign currency, the inventory card must indicate its contractual value in foreign currency.

Subsequent assessment of the OS according to the "manual" of the Ministry of Finance (order No. 91n)

The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except in cases established by law and PBU 6/01. Paragraph 14 of the PBU lists the reasons when the initial cost of fixed assets may change. In the old Manual (p. 37), one of these reasons (modernization) was not indicated. In the Guidelines (p. 41), this shortcoming is eliminated.

The initial cost of fixed assets increases by the amount of costs for completion, additional equipment, reconstruction and modernization. In the old Manual, only one option for accounting for this increase was indicated - inclusion in the initial cost of an object that is undergoing completion, additional equipment, reconstruction and modernization. Paragraph 42 of the Guidelines provides another option for accounting for the increase - separately on account 01 with the opening of a separate inventory card for the amount of expenses incurred.

In our opinion, it is better to use the first option when the OS object, after finishing work, retrofitting, etc., is still an indivisible whole. If, as a result of the above work, a part of the object arises that can be used separately and have a different useful life, it is better to apply the second option. In the old Methodology, it was recommended to make an entry for the amount of these costs on the credit of account 83 and the debit of the accounts of accounting for own funds remaining at the disposal of the organization (with the exception of depreciation). This is not provided for in the guidelines.

In the commented document, in more detail than in the old Methodology, the issues of OS revaluation are set out, including taking into account the changes made to PBU 6/01:

Paragraph 41 specifies the purpose of the revaluation;
Paragraph 43 clarifies that only commercial organizations can carry out revaluation, and not individual objects, but groups of homogeneous OS objects. It also says that land plots and objects of natural resources (water, subsoil and other natural resources) are not subject to revaluation, a definition of the current (replacement) value of fixed assets is given, which in principle corresponds to the concept of "current market value", which is given in paragraph 29;
In paragraph 38 of the old Manual it was said that the revaluation of fixed assets can be carried out "by indexing (using the deflator index)". In the Guidelines, the words in brackets have been removed, because at present the deflator index is not approved;
Paragraph 44 of the Guidelines sets out the procedure for the preparatory work for the revaluation, and paragraph 45 specifies the initial data for the revaluation;
Paragraphs 47 and 48 indicate the procedure for reflecting the revaluation of fixed assets in the financial statements (with examples), corresponding to paragraph 15 of PBU 6/01. In the first example of paragraph 48, according to the author, a mistake was made: when determining the amount of depreciation on the date of the second revaluation, the amount of depreciation accrued for the year preceding the revaluation (15 thousand rubles) was not taken into account.

Depreciation of fixed assets according to the "manual" of the Ministry of Finance (order No. 91n)

The content of the Methodological Guidelines on the issue of which fixed assets are subject to depreciation or not, has been brought into line with PBU 6/01. In particular, for fixed assets with a value of not more than 10,000 rubles per unit, as well as for purchased books, brochures and similar publications, depreciation is not charged. These objects are allowed to be written off to production costs (sales expenses) as they are put into production or operation.

It should be borne in mind that, according to paragraph 17 of PBU 6/01, depreciation is not charged for housing stock objects. Methodological instructions (paragraph 51) allow this to be done, provided that these objects are used by the organization to generate income and are accounted for on account 03 "Profitable investments in material assets".

The procedure for calculating depreciation for real estate objects, the rights to which are subject to state registration, has changed.

According to clause 41 of the Regulations on Accounting and Financial Statements, real estate objects that have not passed state registration should be accounted for as part of capital investments, that is, on account 08. Depreciation on them, in accordance with clause 21 of PBU 6/01, can only be charged from the first day of the month, following the month of their acceptance for accounting (after drawing up the posting Debit 01 Credit 08). Thus, it turned out that depreciation on these objects can be charged only after state registration.

Methodological instructions (clause 52) allow depreciation to be charged from the first day of the month following the month the facility was put into operation, subject to the following conditions:

capital investment must be completed;
paperwork for acceptance and transfer;
documents submitted for state registration;
object is put into operation.

Objects for which documents have been submitted for state registration, but the right has not yet been registered, are allowed to be accepted for accounting as fixed assets with the allocation of a separate sub-account to account 01 (for example, account 01/1 "Fixed assets, documents for which were submitted for state registration"). Prior to the registration of ownership rights, depreciation for these objects is charged based on the value of fixed assets reflected on account 01/1. After state registration, the registration fee is included in the cost of the property:

Debit 08 Credit 76, Debit 01/1 Credit 08.

At the same time, the following entry is made on the cost of fixed assets reflected on account 01/1:

Debit 01 Credit 01/1.

In addition, clarification (additional accrual) of the previously accrued depreciation amount is carried out.

Example 2

In March, the organization bought the building for 5,000,000 rubles, which immediately began to be used. The useful life of the building is defined as 40 years (480 months), hence the monthly depreciation rate will be 0,21 % (100 % / 480) .
Documents for registration of ownership of the building were submitted in March. Registration fee in the amount of 7,000 rubles. listed in April. The organization received a certificate of registration of rights in May.
To simplify the example, the rest of the transactions associated with the purchase of the building are not shown.

Accounts:

a) in March

Debit 08 Credit 60 - 5,000,000 rubles. - reflected the cost of acquiring the building; Debit 60 Credit 51 - 5,000,000 rubles. - paid for the building; Debit 01/1 Credit 08 - 5,000,000 rubles. - the building is put into operation.

b) in April:

Debit 76 Credit 51 - 7,000 rubles. - the fee for registration of the right is transferred; Debit 08 Credit 76 - 7,000 rubles. - the registration fee is included in investments in non-current assets; Debit 26 Credit 02 - 10,500 rubles. (5,000,000 x 0.21%) - depreciation accrued on the building for April.

Debit 01/1 Credit 08 - 7,000 rubles. - the registration fee is included in the price of the building; Debit 01 Credit 01/1 - 5,007,000 rubles. - the right of ownership is registered; Debit 26 Credit 02 - 10,515 rubles. (5,007,000 x 0.21%) - depreciation was charged on the building for May; Debit 26 Credit 02 - 15 rubles. (10,515 - 10,500) - additional depreciation was charged on the building for April.

According to clause 19 of PBU 6/01, when depreciating fixed assets is calculated using the reducing balance method, the depreciation rate is determined taking into account the acceleration factor established in accordance with the legislation of the Russian Federation. Paragraph 54 of the Guidelines explains in which cases this is possible. Small businesses can apply an acceleration factor equal to 2 (two), and for movable property constituting an object of financial leasing and related to the active part of fixed assets, an acceleration factor can be applied in accordance with the terms of a financial lease agreement not higher than 3 (three).

If, as a result of completion, retrofitting, reconstruction and modernization, the initially adopted normative indicators of the functioning of the fixed assets object are improved (increased), its useful life is reviewed. Accordingly, the amount of depreciation is recalculated.

Example 3

The initial cost of the OS object is 180,000 rubles, the useful life is 4 years. After two years of operation, the organization modernized the facility for 50,000 rubles. In this regard, it was decided to increase the useful life of the facility by 1 year.
The residual value of the object at the time of the modernization - 90 000 rub. (180,000 - (180,000 / 4 x 2). Taking into account the cost of modernization, it will be 140 000 rub. (90,000 + 50,000).
Useful life of the object after modernization - 3 years (2 + 1) or 36 months. New monthly depreciation amount - 3 889 rub. (140,000 / 36).

Maintenance and restoration of the fixed assets in accordance with the "manual" of the Ministry of Finance (order No. 91n)

According to paragraph 66 of the instructions, the maintenance of the OS is carried out in order to maintain their operational properties through technical inspection and maintenance. Restoration of fixed assets can be carried out through repair, modernization and reconstruction.

Accounting for costs associated with upgrades and reconstruction of fixed assets (including costs for upgrades carried out during repairs carried out with a frequency of more than 12 months) is carried out in the manner established for accounting for capital investments. The costs of maintaining fixed assets and their movement within the organization are included in production costs (sales costs).

Disposal of fixed assets in accordance with the "manual" of the Ministry of Finance (order No. 91n)

In this section, much attention is paid to the issues of documenting and recording operations for the liquidation and transfer of fixed assets to the ownership of other persons.

In paragraph 79 of the instructions, a different method, compared to the old Methodology, is given for evaluating parts, components and assemblies of retiring fixed assets suitable for repairing other fixed assets, as well as other materials - at the current market value. In this case, an entry is made in the debit of the materials account in correspondence with the credit of the profit and loss account as operating income.

Paragraph 85 of the Methodological Instructions provides, in our opinion, not a completely correct scheme of postings for accounting for the disposal of fixed assets transferred as a contribution to the authorized (reserve) capital.

According to paragraph 12 of PBU 19/02, the initial cost of financial investments made as a contribution to the authorized capital of the organization is their monetary value, agreed by the founders of the organization.

Hence, the above assessment should be written to the debit of account 58 "Financial investments", and not the residual value of the fixed asset, as recorded in paragraph 85 of the Guidelines.

In our opinion, the following accounts should be made for such an operation:

1. For the monetary value of the contribution, agreed by the founders (participants) of the organization -

Debit 58 Credit 76.

2. For write-off:

a) the initial (replacement) cost of fixed assets -

Debit 01 subaccount "Retirement of fixed assets" Credit 01;

b) accrued depreciation on the object on the date of its transfer -

Debit 02 Credit 01 sub-account "Retirement of fixed assets";

c) the residual value of fixed assets -

Debit 76 Credit 01 sub-account "Retirement of fixed assets".

3. To write off the difference between the agreed assessment of the contribution and the residual value of fixed assets:

a) positive -

Debit 76 Credit 91;

b) negative -

Debit 91 Credit 76.

The option of transferring a fixed asset considered in paragraph 85 of the instructions in the event of full repayment of its value is practically unrealistic, because, firstly, they are unlikely to transfer fixed assets that are 100% depreciated as a contribution to the authorized capital, and secondly, even if this happened, then the debit of account 58 should include not the conditional valuation of fixed assets adopted by the organization, but the valuation agreed by the founders (participants), as referred to in paragraph 12 of PBU 19/02.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS

dated October 25, 2010 N 132n)

1. Approve the attached Guidelines for the accounting of fixed assets.

2. Recognize as invalid:

Minister

A.L. KUDRIN

Approved

by order

Ministry of Finance

Russian Federation

METHODOLOGICAL INSTRUCTIONS

ACCOUNTING FOR FIXED ASSETS

(as amended by the Orders of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n,

dated October 25, 2010 N 132n)

I. General provisions

(as amended by the Order of the Ministry of Finance of the Russian Federation of October 25, 2010 N 132n)

2. When accepting assets for accounting as fixed assets, the following conditions must be met at a time:

a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;

b) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months.

c) the organization does not expect the subsequent resale of these assets;

d) the ability to bring economic benefits (income) to the organization in the future.

4. These Guidelines do not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or to be installed, which are in transit;

capital and financial investments.

the forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;

a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;

the procedure for monitoring the safety and rational use of fixed assets in the organization.

6. Accounting records of fixed assets are kept for the following purposes:

a) the formation of actual costs associated with the acceptance of assets as fixed assets for accounting;

b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;

c) a reliable determination of the results from the sale and other disposal of fixed assets;

d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);

e) ensuring control over the safety of fixed assets accepted for accounting;

f) analysis of the use of fixed assets;

g) obtaining information on fixed assets required for disclosure in the financial statements.

7. Movement operations (receipt, internal transfer, disposal) of fixed assets are documented by primary accounting documents.

Title of the document;

date of preparation of the document;

the name of the organization on behalf of which the document is drawn up;

business transaction meters in physical and monetary terms;

the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;

personal signatures of the said persons and their transcripts.

8. Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.

9. Primary accounting documents may be drawn up on paper and (or) computer media.

Example. Rolling stock of road transport (cars of all brands and types, tractors, trailers, trailers, semi-trailers of all types and purposes, motorcycles and scooters) - all devices and accessories related to it are included in the inventory item for the specified group. The cost of the car includes the cost of a spare with tire, tube and rim tape, as well as a set of tools.

Aircraft engines of civil aviation, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.

If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object.

Capital investments in land plots, for radical improvement of land (drainage, irrigation and other reclamation works), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by types of capital investment objects).