MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On approval of Guidelines for accounting of fixed assets

Document with changes made:
(Rossiyskaya Gazeta, N 297, 12/31/2006) (came into force with financial statements in 2007);
(Rossiyskaya Gazeta, N 271, 12/01/2010) (came into force on January 1, 2011);
(Bulletin of regulatory acts of federal executive authorities, No. 13, 03/28/2011) (came into force with the financial statements of 2011).
____________________________________________________________________

In pursuance of the Program for reforming accounting in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collection of Legislation of the Russian Federation, 1998, N 11, Art. 1290),

I order:

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

2. To recognize as invalid:

Order of the Ministry of Finance of the Russian Federation dated July 20, 1998 N 33n “On approval of Methodological Instructions for Accounting of Fixed Assets” (according to the conclusion of the Ministry of Justice of the Russian Federation dated August 19, 1998 N 5677-VE, the order does not require state registration);

Order of the Ministry of Finance of the Russian Federation dated March 28, 2000 N 32n “On amendments to the Methodological Instructions for Accounting of Fixed Assets” (according to the conclusion of the Ministry of Justice of the Russian Federation dated April 7, 2000 N 2550-ER, the order does not require state registration).

Minister
A. Kudrin

Registered
at the Ministry of Justice
Russian Federation
November 21, 2003
registration N 5252

Guidelines for accounting of fixed assets

APPROVED
by order of the Ministry of Finance
Russian Federation
dated October 13, 2003 N 91н

I. General provisions

1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the approved order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on 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 organizations and state (municipal) institutions) (paragraph as amended, put into effect on January 1, 2011 by order of the Ministry of Finance of Russia dated October 25 2010 N 132n.

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

a) use in the production of products, when performing work or providing services, or for the management needs of the organization;

b) use for a long time, i.e. useful life exceeding 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 products (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 intend to subsequently resell these assets;

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

3. Fixed assets include: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories; working, productive and breeding livestock, perennial plantings, on-farm roads and other relevant facilities.

The following are also taken into account as part of fixed assets: land plots; environmental management objects (water, subsoil and other natural resources); capital investments for radical improvement of land (drainage, irrigation and other 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 that are in transit;

capital and financial investments.

5. Based on these Guidelines, organizations develop internal regulations, instructions, and other organizational and administrative documents necessary to organize accounting of fixed assets and control over their use. The following documents can be approved:

forms of applied primary accounting documents for receipt, disposal and internal movement of fixed assets and the procedure for their registration (drawing), as well as document flow rules and 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 for fixed assets is maintained for the purposes of:

a) 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) 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) analyzing the use of fixed assets;

g) obtaining information about fixed assets necessary for disclosure in the financial statements.

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

Primary accounting documents must contain the following mandatory details established by Federal Law of November 21, 1996 N 129-FZ “On Accounting” (Collected Legislation of the Russian Federation, 1996, N 48, Art. 5369; 1998, N 30, Art. 3619; 2002, N 13, art. 1179; 2003, N 1, art. 2, N 2, art. 27, (part I):

Title of the document;

date of document preparation;

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

content of a business transaction;

measuring business transactions in physical and monetary terms;

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

personal signatures of these 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.

Unified primary documents for accounting of fixed assets, approved, can be used as primary accounting documents (according to the conclusion of the Ministry of Justice of the Russian Federation, this document does not require state registration - letter of the Ministry of Justice of the Russian Federation dated February 27, 2003 N 07/1891-UD).

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

9. Primary accounting documents can be compiled on paper and (or) computer media.

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

10. The accounting unit for fixed assets is an inventory item. An inventory item of fixed assets is recognized as an object with all fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects, representing a single whole, intended to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

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

For the sea and river fleets, an inventory item is each vessel, including the main and auxiliary engines, a power plant, a radio station, life-saving equipment, loading and unloading mechanisms, navigation and measuring instruments, and an on-board set of spare parts. Items of production, cultural, household and household equipment and rigging that are on the ship, but are not its integral part, and that meet the requirements for classifying objects as fixed assets, are accounted for as separate inventory items.

Civil aviation engines, 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 that have different useful lives, each such part is accounted for as an independent inventory item.

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

Capital investments for the radical improvement of land on a site owned by an organization are taken into account as part of the inventory object in which the capital investments were made.

Capital investments in a leased fixed asset item 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 item of fixed assets owned by two or more organizations is reflected by each organization as part of fixed assets in proportion to its share in the common property.

11. To organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned a corresponding inventory number when accepting them for accounting.

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

In cases where an inventory item has several parts that have different useful lives and are accounted for as separate inventory items, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.

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

It is not recommended to assign inventory numbers of retired inventory items of fixed assets to objects newly accepted for accounting within five years after the end of the year of disposal.

12. Accounting for fixed assets by objects is carried out by the accounting service using inventory cards for accounting for fixed assets (for example, a unified form of primary accounting documentation for accounting for fixed assets N OS-6 “Inventory card for accounting for a fixed asset object”, approved by a resolution 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 of fixed assets”). An inventory card is opened for each inventory item.

Inventory cards can be grouped in a file cabinet 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” (Collection of Legislation of the Russian Federation, 2002, N 1 (Part II), Art. 52; 2003, No. 28, Art. 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 object-by-object accounting in the inventory book, indicating the necessary information about fixed assets by their types and locations.

13. Filling out the inventory card (inventory book) is carried out on the basis of the 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. The inventory card (inventory book) must contain: basic data about the fixed asset item, its useful life; method of calculating depreciation; a note about non-accrual of depreciation (if any); about the individual characteristics of the object.

14. For an object of fixed assets received on lease, in order to organize the accounting of the specified object in an off-balance sheet account in the accounting service of the lessee, it is also recommended to open an inventory card. This object can be accounted for by the tenant using 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 is a large number of fixed assets at their location in structural divisions, they can be recorded in an inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset, the full name of the object, its original cost and information about the disposal (relocation) of the object.

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

18. The data from the inventory cards is checked monthly in total against the data from the synthetic accounting of fixed assets.

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

Indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets, dividing them into owned 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:

in operation;

in stock (reserve);

under repair;

at the stage of completion, additional equipment, reconstruction, modernization and partial liquidation;

on conservation.

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

fixed assets owned by right of ownership (including those leased, transferred for free use, transferred to trust management);

fixed assets that are in the organization's economic control or operational management (including those leased, transferred for free use, transferred to trust management);

fixed assets received by the organization for rent;

fixed assets received by the organization for free use;

fixed assets received by an organization for trust management.

II. Initial valuation of fixed assets

22. Fixed assets can be accepted for accounting in the following cases: acquisition, construction and production for a fee; construction and production by the organization itself; receipts from the founders on account of contributions to the authorized (share) capital, mutual fund; receipts from legal entities and individuals free of charge; received by state and municipal unitary enterprises when forming the authorized capital; receipts to subsidiaries (dependent) companies from the parent organization; receipts in the process 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.

24. The initial cost of fixed assets acquired for a fee (both new and used) is recognized as the amount of the organization’s actual costs for acquisition, construction and production, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation). Federation).

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

amounts paid in accordance with the agreement to the supplier (seller);

amounts paid for the implementation of work under a construction contract and other contracts;

amounts paid for information and consulting services related to the acquisition of fixed assets;

state duties and other similar payments made in connection with the acquisition of fixed assets (paragraph as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n;

customs duties and customs fees;

non-refundable taxes paid in connection with the acquisition of an item of fixed assets;

remunerations paid to the intermediary organization and other persons through whom the fixed asset was acquired;

other costs directly related to the acquisition, construction and production of fixed assets.

General and other similar expenses are not included in the actual costs of acquisition, construction or production of fixed assets, except when they are directly related to the acquisition, construction or production of fixed assets.

25. The item has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n..

26. The initial cost of fixed assets during their production 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.

27. Actual costs associated with the acquisition of fixed assets for a fee, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation), are reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the accounts for accounting for settlements.

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

Actual costs for the construction and production of fixed assets by the organization itself are reflected in a similar manner, 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 to the contribution to the authorized (share) capital of the organization is recognized as its monetary value, agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

When a contribution to the authorized (share) capital of an organization is received in the form of fixed assets, an entry is made in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for settlements with the founders.

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 making a debit entry in the account for accounting for settlements with founders (the corresponding sub-account) in correspondence with the credit of the authorized capital account.

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.

The initial cost of fixed assets received during the formation of the authorized capital or mutual fund is determined in a similar manner.

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

For the purposes of these Guidelines, the current market value is understood as the amount of funds that can be received as a result of the sale of the specified asset on 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 on the price level available from state statistics bodies, trade inspectorates, as well as in the media and specialized literature; expert opinions (for example, appraisers) on the value of individual fixed assets.

Based on the initial cost of fixed assets received by the organization under a gift agreement (free of charge), the financial results of the organization are formed during the useful life as other income. Acceptance of the specified fixed assets for accounting 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 reflection in the debit of the account for accounting for investments in non-current assets in correspondence with the credit for the account for accounting for investments in non-current assets (paragraph as amended by effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

30. The initial cost of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the value of the assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of fixed assets received by the organization under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

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

31. Fixed assets received under a property trust management agreement are accounted for in accordance with Order No. 97n of the Ministry of Finance of the Russian Federation dated November 28, 2001 “On approval of instructions for reflecting in the accounting records of organizations operations related to the implementation of a property trust management agreement” (registered Ministry of Justice of the Russian Federation December 25, 2001, registration number 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. The item has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n..

34. Capital investments of the organization in perennial plantings, for radical improvement of land (drainage, irrigation and other reclamation works) are included in fixed assets at the end of the reporting year in the amount of costs related to the areas accepted for operation, regardless of the completion date of the entire complex of works.

For the amount of expenses incurred, entries are made in the debit of the fixed assets accounting account and the credit of the investment accounting account 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 plantings, for the radical improvement of land with a subsequent increase in the initial cost of fixed assets.

35. If, in accordance with the concluded lease agreement, capital investments in leased fixed assets are the property of the tenant, the costs of completed capital works are written off from the credit of the account for investments in non-current assets in correspondence with the debit of the fixed assets account. For the amount of expenses incurred, the tenant opens a separate inventory card for a separate inventory item.

If, in accordance with the concluded lease agreement, the lessee transfers the capital investments made to the lessor, the costs of completed capital work, subject to compensation by the lessor, are written off from the credit of the account for investments in non-current assets in correspondence with the debit of the settlement account.

36. Unaccounted for fixed assets, identified during an organization’s inventory of assets and liabilities, are accepted for accounting at current market value and reflected as a debit to the fixed assets account in correspondence with the profit and loss account as other income (clause as amended in effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

37. Accounting for fixed assets in the inventory card is carried out in rubles. It is allowed to keep records of fixed assets in an inventory card in thousands of rubles.

For an item of fixed assets, the cost of which upon acquisition is expressed in foreign currency, the inventory card also indicates its contract value in foreign currency.

38. Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for each individual inventory item.

One act (invoice) of acceptance and transfer of fixed assets can formalize the acceptance for accounting of similar objects 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 an 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 on the inventory card.

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

40. If, based on the results of the completion, retrofitting, reconstruction and modernization of a fixed asset object, a decision is made to increase its initial cost, then the data in the inventory card of this object is adjusted. If it is difficult to reflect adjustments in the specified inventory card, a new inventory card is opened instead (preserving the previously assigned inventory number) reflecting new indicators characterizing the completed, retrofitted, reconstructed or modernized facility.

III. Subsequent valuation of fixed assets

41. The cost of fixed assets in which they are accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation and the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01.

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 assets is carried out in order to determine the real value of fixed assets by bringing the original cost of fixed assets in accordance with their market prices and reproduction conditions on the date of revaluation.

42. Costs for completion, additional equipment, reconstruction, modernization of fixed assets are recorded in the account for investments in non-current assets.

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

43. In accordance with the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, a commercial organization may, no more than once a year (at the end of the reporting year), revalue groups of similar fixed assets at current (replacement) cost by indexation or direct recalculation at documented market prices (paragraph as amended, put into effect from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

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 revaluation if it is necessary to replace any object.

..

When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on price levels available from state statistics bodies, trade inspectorates and organizations; information on price levels published in the media and specialized literature; technical inventory bureau assessment; expert opinions on the current (replacement) cost of fixed assets.

44. When making a decision on the revaluation of fixed assets included in a homogeneous group of objects (buildings, structures, vehicles, etc.), the organization should take into account that subsequently the fixed assets of a homogeneous group must be revalued regularly so that the value of these objects fixed assets, according to which they are reflected in accounting and financial statements, did not differ significantly from the current (replacement) cost.

Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year is 1000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,100 thousand rubles. The results of the revaluation are reflected in the accounting accounts and financial statements, since the resulting difference is significant (1100-1000): 1000 (paragraph as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year is 1000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1030 thousand rubles. The decision on revaluation is not made - the resulting difference is not significant (1030-1000): 1000 (paragraph as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

45. In order to carry out the revaluation of fixed assets, the organization must carry out preparatory work to carry out the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The organization's decision to conduct a revaluation as of the end of the reporting year is formalized by the corresponding administrative document, mandatory for all services of the organization that will be involved in the revaluation of fixed assets and accompanied by the preparation of a list of fixed assets subject to revaluation (paragraph as amended from the financial statements 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

46. ​​The initial data for the revaluation of fixed assets are: the initial cost or current (replacement) cost (if the object was revalued earlier), at which they are recorded in accounting as of the date of revaluation; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) cost of revalued fixed assets as of December 31 of the reporting year (paragraph as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

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

47. The results of the revaluation of fixed assets carried out at the end of the reporting year are subject to reflection in accounting separately (clause as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

48. The amount of revaluation of an object of fixed assets as a result of revaluation is reflected in the debit of the fixed assets account in correspondence with the credit of the additional capital account. The amount of revaluation of an object of fixed assets, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the financial result as other expenses, is credited to the account for accounting for other income and expenses in correspondence with the debit of the account for accounting for fixed assets (paragraph as amended in effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The amount of depreciation of an item of fixed assets as a result of revaluation is reflected in the debit of the account for other income and expenses in correspondence with the credit of the account for fixed assets. The amount of the depreciation of an object of fixed assets is included in the reduction of the organization’s additional capital, formed from the amounts of the additional valuation of this object carried out in previous reporting periods, and is reflected in the accounting records as a debit to the additional capital account and a credit to the fixed assets account. The excess of the amount of depreciation of an object over the amount of its revaluation credited to the organization's additional capital as a result of revaluation carried out in previous reporting periods is reflected in the debit of the account for other income and expenses in correspondence with the credit of the account for fixed assets (paragraph as amended financial statements for 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

When an item of fixed assets is disposed of, the amount of its revaluation is written off 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 the fixed asset item on the date of the first revaluation is 70 thousand rubles; useful life - 7 years; the annual amount of depreciation charges is 10 thousand rubles; the accumulated amount of depreciation charges as of the date of revaluation is 30 thousand rubles; current replacement cost - 105 thousand rubles; the difference between the cost of the object at which it was accounted for 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 additional valuation reflected in the credit of the additional capital account is 20 thousand rubles. (35000-15000).

The cost of this object as of 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 60 thousand rubles. (45000 + 15000); current (replacement) value as a result of the second revaluation - 52.5 thousand rubles; conversion factor 0.5 (52500: 105000); the amount of recalculated depreciation is 30 thousand rubles. (60000 x 0.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 30 thousand rubles. (60000 - 30000); the amount of the object's markdown is 22.5 thousand rubles. (105000 - 52500) - (60000 - 30000), of which 20 thousand rubles are debited from the additional capital account. and to the debit of the account for other income and expenses - in the amount of 2.5 thousand rubles. (paragraph as amended, put into effect from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Example. The initial cost of the fixed asset item on 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 charges 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 is 30 thousand rubles. (40000 x 0.75); the difference between the original 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 listed in the accounting records is 10 thousand rubles. (40000 - 30000); the amount of the markdown reflected in the debit of the account for other income and expenses is 40 thousand rubles. (50000 - 10000) (paragraph as amended, put into effect from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

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 is 45 thousand rubles. (30000 + 150000 x 10%); current (replacement) value as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225000: 150000); the amount of recalculated depreciation is 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 listed in the accounting records is 22.5 thousand rubles. (67500 - 45000); the amount of additional valuation of the object is 52.5 thousand rubles. (75000 - 22500); Of this amount, 40 thousand rubles were credited to the account for other income and expenses. and on credit to the additional capital account 12.5 thousand rubles. (paragraph as amended, put into effect from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

IV. Depreciation of fixed assets

49. The cost of fixed assets located in an organization under the right of ownership, economic management, operational management (including fixed assets leased, free use, trust management) is repaid through depreciation, unless otherwise established by the Accounting Regulations " Accounting for fixed assets" PBU 6/01.

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

Objects of fixed assets whose consumer properties do not change over time (land plots and environmental management facilities) are not subject to depreciation.

50. Depreciation on leased fixed assets is carried out by the lessor.

Depreciation on fixed assets included in the property complex under an enterprise lease agreement is carried out by the lessee in the manner set out in this section for fixed assets that are under ownership.

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

51. For housing assets that are used by the organization to generate income and are accounted for in the account for income-generating investments in material assets, depreciation is charged in the generally established manner.

52. For real estate objects for which capital investments have been completed, depreciation is accrued in the general manner from the first day of the month following the month the object was accepted for accounting. Real estate objects, the ownership rights to which are not registered in the manner prescribed by law, are accepted for accounting as fixed assets with allocation in a separate sub-account to the fixed assets accounting account (clause as amended, put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated 24 December 2010 N 186n.

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

linear method;

reducing balance method;

method of writing off value by the sum of the numbers of years of useful life;

method of writing off cost in proportion to the volume of production (work).

The use of one of the methods of calculating depreciation for a group of homogeneous fixed assets is carried out throughout the entire useful life of the objects included in this group.

The paragraph has lost force since the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n..

54. To repay the cost of fixed assets, the annual amount of depreciation charges is determined.

The annual amount of depreciation charges is determined:

a) with the linear method - based on the original cost or current (replacement) cost (in case of revaluation) of an object of fixed assets and the depreciation rate calculated on the basis of the useful life of this object.

Example. An item of fixed assets worth 120 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 20% (100%: 5). The annual amount of depreciation charges will be 24 thousand rubles. (120000 x 20:100).

b) with the reducing balance method - based on the residual value (initial cost or current (replacement) cost (in case of revaluation) minus 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 that constitutes the object of financial leasing and is classified as the active part of fixed assets, an acceleration factor may be applied in accordance with the terms of the financial lease agreement of no higher than 3.

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

In the first year of operation, the annual amount of depreciation is determined based on the initial cost formed when the fixed asset item was accepted for accounting, 40 thousand rubles. (100000 x 40: 100). In the second year of operation, depreciation is charged at the rate of 40% of the residual value at the beginning of the reporting year, i.e. the difference between the initial cost of the object and the amount of depreciation accrued for the first year will amount to 24 thousand rubles. (100 - 40) x 40: 100). In the third year of operation, depreciation is accrued in the amount of 40% 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) in the case of 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) cost (in case of revaluation) of an object of fixed assets and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object , and the denominator is the sum of the numbers of years of the useful life of the object.

Example. An item 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 life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified facility, depreciation can be charged in the amount of 5/15, or 33.3 percent, which will be 50 thousand rubles, in the second year - 4/15, which will be 40 thousand rubles, in the third year - 3/15, which will be 30 thousand rubles. etc.

55. Accrual of depreciation charges on fixed assets during the reporting year is carried out monthly, regardless of the calculation method used, in the amount of 1/12 of the calculated annual amount.

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

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

56. For fixed assets used in an organization with a seasonal nature of production, the annual amount of depreciation charges is accrued evenly throughout the period of operation of the organization in the reporting year.

Example. An organization that carries out river transportation of goods for 7 months a year has acquired a fixed asset item, the initial cost of which is 200 thousand rubles, the useful life of 10 years. The annual depreciation rate is 10% (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 work in the reporting year.

57. When applying depreciation on fixed assets using the method of writing off the cost in proportion to the volume of production (work), the annual amount of depreciation charges is determined based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the original cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of such an object.

Example. A car with an estimated mileage of up to 400 thousand km was purchased, costing 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual amount of depreciation charges based on the ratio of the initial and expected 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.
________________
*Numbering corresponds to the original. - Database manufacturer's note.


The useful life of an item of fixed assets, including items of fixed assets 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 and tear, depending on the operating mode (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, rental period).

60. In cases of improvement (increase) of the initially adopted standard indicators of the functioning of a fixed asset object as a result of completion, additional equipment, reconstruction or modernization, the organization revises the useful life of this object.

Example. An object of fixed assets worth 120 thousand rubles. and with a useful life of 5 years, after 3 years of operation it underwent additional equipment costing 40 thousand rubles. The useful life is revised to increase by 2 years. The annual amount of depreciation charges is 22 thousand rubles. determined based on the residual value in the amount of 88 thousand rubles. = 120,000 - (120,000 x 3: 5) + 40,000 and the new useful life is 4 years.

61. Accrual of depreciation charges for an item of fixed assets begins on the first day of the month following the month in which this item was accepted for accounting, including those in reserve (reserve), and is carried out until the cost of these items is fully repaid or until they are disposed of.

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

63. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except in cases where it is transferred by decision of the head of the organization to conservation for a period of more than 3 months, as well as during the period of restoration of the object, the duration of which exceeds 12 months.

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, fixed assets that are located in a certain technological complex and (or) have a completed cycle of the technological process can be transferred to conservation.

64. Accrual of depreciation charges on fixed assets is carried out regardless of the results of the organization’s activities in the reporting period and is reflected in the accounting records of the reporting period to which it relates.

65. The amount of accrued depreciation charges is reflected in accounting by accumulating the corresponding amounts in a separate account, as a rule, by debiting the production cost (selling expenses) accounts in correspondence with the credit of the depreciation account.

V. Maintenance and restoration of fixed assets

67. Costs incurred during the repair of fixed assets are reflected on the basis of the corresponding primary accounting documents for accounting for transactions of release (expense) of material assets, calculation of wages, debts to suppliers for repair work performed and other expenses.

The costs of repairing an item of fixed assets are reflected in accounting as a debit to the corresponding accounts for accounting for production costs (sales expenses) in correspondence with a credit for the accounts for accounting for 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 into the group “Fixed assets under repair”. When a fixed asset item is received from repair, the inventory card is moved accordingly.

69. The paragraph has become invalid since the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n..

70. Accounting for costs associated with modernization and reconstruction (including costs for modernization carried out during repairs carried out at intervals of more than 12 months) of fixed assets is carried out in the manner established for accounting for capital investments.

71. Acceptance of completed works on completion, additional equipment, reconstruction, modernization of a fixed asset facility is formalized by a corresponding act.

72. If an object 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 during restoration is accounted for as the disposal and acquisition of an independent inventory item.

73. The costs of maintaining an object of fixed assets (technical inspection, maintenance in working order) are included in the costs of servicing the production process and are reflected in the debit of the production cost accounts (selling expenses) in correspondence with the credit of the cost accounting accounts.

74. Costs associated with the movement of fixed assets (transport vehicles, excavators, ditch diggers, cranes, construction machinery, etc.) within the organization are included in production costs (selling expenses).

VI. Disposal of fixed assets

75. The cost of an item of fixed assets that is disposed of or is not constantly 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.

76. The disposal of an item of fixed assets is recognized in the accounting records of the organization on the date of the one-time termination of the conditions for their acceptance for accounting given in paragraph 2 of these Guidelines.

Disposal of an item of fixed assets may occur in the following cases:

sales;

write-offs in case of moral and physical wear and tear;

liquidation in case of accidents, natural disasters and other emergency situations;

transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;

transfers under contracts of exchange, gift;

transfer to a subsidiary (dependent) company from the parent organization;

shortages and damage identified during the inventory of assets and liabilities;

partial liquidation during reconstruction work;

in other cases.

77. To determine the feasibility (suitability) of further use of an object of fixed assets, the possibility and effectiveness of its restoration, as well as to draw up documentation for the disposal of these objects in the organization, by order of the head, a commission is created, which includes relevant officials, including the chief accountant ( accountant) and persons who are responsible for the safety of fixed assets. Representatives of inspections, which, in accordance with the law, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

The competence of the commission includes:

inspection of a fixed asset item subject to write-off using the necessary technical documentation, as well as accounting data, establishing the feasibility (suitability) of further use of the fixed asset item, the possibility and effectiveness of its restoration;

establishing the reasons for writing off fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of the facility for production, performance of work and services, or for management needs, etc.);

identifying persons through whose fault the premature disposal of fixed assets occurs, making proposals to bring these persons to justice established by law;

the possibility of using individual components, parts, materials of a retired fixed asset object and their assessment based on the current market value, control over the removal of non-ferrous and precious metals from fixed assets written off as part of the object, determination of weight and delivery to the appropriate warehouse; exercising control over the removal of non-ferrous and precious metals from decommissioned objects, determining their quantity and weight;

drawing up an act for writing off fixed assets.

78. The decision taken by the commission to write off a fixed asset item is documented in the act of writing off a fixed asset item, indicating the data characterizing the fixed asset item (date of acceptance of the object 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 main parts, parts, assemblies, structural elements). The act of writing off a fixed asset item is approved by the head of the organization.

79. Parts, components and assemblies of a retired fixed asset item, suitable for the repair of other fixed asset items, as well as other materials are accounted for at the current market value on the date of write-off of the fixed asset item (clause as amended, put into effect from the 2011 financial statements by order of the Ministry of Finance Russia dated December 24, 2010 N 186n.

80. Based on the executed act on the write-off of fixed assets, transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset item. The corresponding entries on the disposal of a fixed asset item are also made in a document opened at its location.

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 archival affairs, but not less than five years.

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

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

82. The movement of a fixed asset item between structural divisions of an organization is not recognized as a disposal of a fixed asset item. This operation is formalized by an act of acceptance and transfer of fixed assets.

The return of a leased fixed asset to the lessor is also documented by an acceptance and transfer certificate, on the basis of which the tenant's accounting service writes off the returned object from off-balance sheet accounting.

83. The disposal of individual parts that are part of an item of fixed assets that have different useful lives and are accounted for as separate inventory items is recorded and reflected in accounting in the manner set out above in this section.

84. The paragraph has become invalid since the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n..

85. The disposal of an object of fixed assets transferred as a contribution to the authorized (share) capital, a mutual fund in the amount of its residual value is reflected in accounting as a debit to the settlement account and a credit to the fixed assets account.

Previously, for the debt arising on a contribution to the authorized (share) capital, a mutual fund, an entry is made in the debit of the financial investment account in correspondence with the credit of the settlement account for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (share) capital, share fund, and in the case of full repayment of the cost of such an object - in a conditional valuation accepted by the organization, with the valuation amount included in the financial results.

86. Income and expenses from the disposal of fixed assets are subject to credit to the profit and loss account as other income and expenses and are reflected in the accounting records in the reporting period to which they relate (clause as amended from the 2011 financial statements by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"

Registration N 5252

In pursuance of the Program for reforming accounting in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, 311, Art. 1290), I order:

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

2. To recognize as invalid:

Order of the Ministry of Finance of the Russian Federation dated 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 dated August 19, 1998

N 5677-VE order does not require state registration);

Order of the Ministry of Finance of the Russian Federation dated 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 dated April 7, 2000 N 2550-ER, the order does not need state registration given).

Minister

A. Kudrin

Guidelines for accounting of fixed assets

1. General Provisions

1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated 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 legislation of the Russian Federation (with the exception of credit organizations and budgetary institutions).

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

a) use in the production of products when performing work or providing services or for the management needs of the organization;

b) use for a long time, i.e. useful life exceeding 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 products (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 intend to subsequently resell these assets;

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

3. Fixed assets include: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and accessories; working, productive and breeding livestock, perennial plantings, on-farm roads and other relevant facilities.

The following are also taken into account as part of fixed assets: land plots; environmental management objects (water, subsoil and other natural resources); capital investments for radical improvement of land (drainage, irrigation and other 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 that are in transit; capital and financial investments.

5. Based on these Guidelines, organizations develop internal regulations, instructions, and other organizational and administrative documents necessary to organize accounting of fixed assets and control over their use. The following documents can be approved:

forms of applied primary accounting documents for receipt, disposal and internal movement of fixed assets and the procedure for their registration (drawing), as well as document flow rules and 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 for fixed assets is maintained for the purposes of:

a) 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) 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) analyzing the use of fixed assets;

g) obtaining information about fixed assets necessary for disclosure in the financial statements.

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

Primary accounting documents must contain the following mandatory details established by Federal Law of November 21, 1996 N 129-FZ “On Accounting” (Collected Legislation of the Russian Federation 1996, 48, Art. 5369; 1998,

N 30, art. 3619; 2002, N 13, art. 1179; 2003, N 1, art. 2, N 2, art. 160, N 27,

Art. 2700 (part 1):

Title of the document;

date of document preparation;

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

measuring business transactions in physical and monetary terms;

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

personal signatures of these 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 of fixed assets, approved by Resolution of the State Committee on Statistics of the Russian Federation dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets” (according to the conclusion of the Ministry of Justice of the Russian Federation) can be used Federation, this document does not require state registration - letter of the Ministry of Justice of the Russian Federation dated February 27, 2003 N 07/1891-UD).

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

9. Primary accounting documents can be compiled on paper and (or) computer media.

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

10. The accounting unit for fixed assets is an inventory item. An inventory item of fixed assets is recognized as an object with all fixtures and accessories or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects representing a single whole and intended to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

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

For the sea and river fleets, an inventory item is each vessel, including the main and auxiliary engines, a power plant, a radio station, life-saving equipment, loading and unloading mechanisms, navigation and measuring instruments, and an on-board set of spare parts. Items of production, cultural, household and household equipment and rigging that are on the ship, but are not its integral part, and that meet the requirements for classifying objects as fixed assets, are accounted for as separate inventory items.

Civil aviation engines, 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 that have different useful lives, each such part is accounted for as an independent inventory item.

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

Capital investments for the radical improvement of land on a site owned by an organization are taken into account as part of the inventory object in which the capital investments were made.

Capital investments in a leased fixed asset item 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 item of fixed assets owned by two or more organizations is reflected by each organization as part of fixed assets in proportion to its share in the common property.

11. To organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned a corresponding inventory number when accepting them for accounting.

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

In cases where an inventory item has several parts that have different useful lives and are accounted for as separate inventory items, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.

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

It is not recommended to assign inventory numbers of retired inventory items of fixed assets to objects newly accepted for accounting within five years after the end of the year of disposal.

12. Accounting for fixed assets by objects is carried out by the accounting service using inventory cards for accounting for fixed assets (for example, a unified form of primary accounting documentation for accounting for fixed assets N OS-6 "Inventory card for accounting for a fixed asset object", approved by a resolution of the State Committee on Statistics of the Russian Federation dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets”). An inventory card is opened for each inventory item.

Inventory cards can be grouped in a file cabinet 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” (Collection of Legislation of the Russian Federation, 2002, N 1 (Part 2), Art. 52; 2003, No. 28, Art. 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 object-by-object accounting in the inventory book, indicating the necessary information about fixed assets by their types and locations.

13. Filling out the inventory card (inventory book) is carried out on the basis of the 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. The inventory card (inventory book) must contain basic data about the fixed asset item and its useful life; method of calculating depreciation; a note about non-accrual of depreciation (if any); about the individual characteristics of the object.

14. For an object of fixed assets received on lease, in order to organize the accounting of the specified object in an off-balance sheet account in the accounting service of the lessee, it is also recommended to open an inventory card. This object can be accounted for by the tenant using 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 is a large number of fixed assets at their location in structural divisions, they can be recorded in an inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset, the full name of the object, its original cost and information about the disposal (relocation) of the object.

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

18. The data from the inventory cards is checked monthly in total against the data from the synthetic accounting of fixed assets.

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

Indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets, dividing them into owned 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:

in operation;

in stock (reserve);

under repair;

at the stage of completion, additional equipment, reconstruction, modernization and partial liquidation;

on conservation.

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

fixed assets owned by right of ownership (including those leased, transferred for free use, transferred to trust management);

fixed assets that are in the organization's economic control or operational management (including those leased, transferred for free use, transferred to trust management);

fixed assets received by the organization for rent;

fixed assets received by the organization for free use;

fixed assets received by an organization for trust management.

II. Initial valuation of fixed assets

22. Fixed assets can be accepted for accounting in the following cases: acquisition, construction and production for a fee; construction and production by the organization itself; receipts from the founders on account of contributions to the authorized (share) capital, mutual fund; receipts from legal entities and individuals free of charge; receipt by state and municipal unitary enterprises when forming the authorized capital; receipts to subsidiaries (dependent) companies from the parent organization; receipts in the process 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.

24. The initial cost of fixed assets acquired for a fee (both new and used) is recognized as the amount of the organization’s actual costs for acquisition, construction and production, excluding value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation ).

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

amounts paid in accordance with the agreement to the supplier (seller);

amounts paid for the implementation of work under a construction contract and other contracts;

amounts paid for information and consulting services related to the acquisition of fixed assets;

registration fees, state duties and other similar payments made in connection with the acquisition (receipt) of rights to an object of fixed assets;

customs duties and customs fees;

non-refundable taxes paid in connection with the acquisition of an item of fixed assets;

remunerations paid to the intermediary organization and other persons through which the fixed asset was acquired;

other costs directly related to the acquisition, construction and production of fixed assets.

General and other similar expenses are not included in the actual costs of acquisition, construction or production of fixed assets, except when they are directly related to the acquisition, construction or production of fixed assets.

25. The actual costs of the acquisition and construction of fixed assets when they are accepted for accounting are determined (decreased or increased) taking into account the amount differences that arise in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units). The amount difference is understood as the difference between the ruble valuation, expressed in foreign currency (conventional monetary units), of accounts payable for payment of fixed assets, calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble valuation of these accounts payable, calculated at the official or other agreed rate on the date of its repayment before accepting fixed assets for accounting.

26. The initial cost of fixed assets during their production 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 is carried out by the organization in the manner established for accounting for the costs of the corresponding types of products manufactured by this organization.

27. Actual costs associated with the acquisition of fixed assets for a fee, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation), are reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the accounts for accounting for settlements.

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

Actual costs for the construction and production of fixed assets by the organization itself are reflected in a similar manner, 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 to the contribution to the authorized (share) capital of the organization is recognized as its monetary value, agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

When a contribution to the authorized (share) capital of an organization is received in the form of fixed assets, an entry is made in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for settlements with the founders.

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 making a debit entry in the account for accounting for settlements with founders (the corresponding sub-account) in correspondence with the credit of the authorized capital account.

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.

The initial cost of fixed assets received during the formation of the authorized capital or mutual fund is determined in a similar manner.

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

For the purposes of these Guidelines, the current market value is understood as the amount of funds that can be received as a result of the sale of the specified asset on 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 on the price level available from state statistics bodies, trade inspectorates, as well as in the media and specialized literature; expert opinions (for example, appraisers) on the value of individual fixed assets.

Based on the initial cost of fixed assets received by the organization under a gift agreement (free of charge), the financial results of the organization are formed during the useful life as non-operating income. Acceptance of the specified fixed assets for accounting 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 reflection in 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 contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the value of the assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of fixed assets received by the organization under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

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

31. Fixed assets received under a property trust management agreement are accounted for in accordance with Order No. 97n of the Ministry of Finance of the Russian Federation dated November 28, 2001 “On approval of instructions for reflecting in the accounting records of organizations 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 number 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. The assessment of fixed assets, the cost of which upon acquisition is expressed in foreign currency, is made in rubles by recalculating amounts in foreign currency at the rate of the Central Bank of the Russian Federation effective on the date of acceptance of fixed assets for accounting. The resulting difference between the valuation of fixed assets reflected in the fixed assets account and the valuation in the account for investments in non-current assets is written off to the profit and loss account as operating income (expenses). This difference is not included in exchange rate differences.

34. Capital investments of the organization in perennial plantings, for radical improvement of land (drainage, irrigation and other reclamation works), are included in fixed assets at the end of the reporting year in the amount of costs related to the areas accepted for operation, regardless of the date of completion of the entire complex of works .

For the amount of expenses incurred, entries are made in the debit of the fixed assets accounting account and the credit of the investment accounting account 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 plantings, for the radical improvement of land with a subsequent increase in the initial cost of fixed assets.

35. If, in accordance with the concluded lease agreement, capital investments in leased fixed assets are the property of the tenant, the costs of completed capital works are written off from the credit of the account for investments in non-current assets in correspondence with the debit of the fixed assets account. For the amount of expenses incurred, the tenant opens a separate inventory card for a separate inventory item.

If, in accordance with the concluded lease agreement, the lessee transfers the capital investments made to the lessor, the costs of completed capital work, subject to compensation by the lessor, are written off from the credit of the account for investments in non-current assets in correspondence with the debit of the settlement account.

36. Unaccounted for fixed assets identified during an organization’s inventory of assets and liabilities are accepted for accounting at current market value and are reflected as a debit to the fixed assets account in correspondence with the profit and loss account as non-operating income.

37. Accounting for fixed assets in the inventory card is carried out in rubles. It is allowed to keep records of fixed assets in an inventory card in thousands of rubles.

For an item of fixed assets, the cost of which upon acquisition is expressed in foreign currency, the inventory card also indicates its contract value in foreign currency.

38. Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for each individual inventory item.

One act (invoice) of acceptance and transfer of fixed assets can formalize the acceptance for accounting of similar objects 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 an 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 on the inventory card.

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

40. If, based on the results of the completion, retrofitting, reconstruction and modernization of a fixed asset object, a decision is made to increase its initial cost, then the data in the inventory card of this object is adjusted. If it is difficult to reflect adjustments in the specified inventory card, a new inventory card is opened instead (preserving the previously assigned inventory number) reflecting new indicators characterizing the completed, retrofitted, reconstructed or modernized facility.

III. Subsequent valuation of fixed assets

41. The cost of fixed assets in which they are accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation and the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01.

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 assets is carried out in order to determine the real value of fixed assets by bringing the original cost of fixed assets in accordance with their market prices and reproduction conditions on the date of revaluation.

42. Costs for completion, additional equipment, reconstruction, modernization of fixed assets are recorded in the account for investments in non-current assets.

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

43. In accordance with the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, a commercial organization may, no more than once a year (at the beginning of the reporting year), revalue groups of similar fixed assets at current (replacement) cost by indexation 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 revaluation if it is necessary to replace any object.

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

When determining the current (replacement) cost, data on similar products obtained from manufacturing organizations can be used; information on price levels available from state statistics bodies, trade inspectorates and organizations; information on price levels published in the media and specialized literature; technical inventory bureau assessment; expert opinions on the current (replacement) cost of fixed assets.

44. When making a decision on the revaluation of fixed assets included in a homogeneous group of objects (buildings, structures, vehicles, etc.), the organization should take into account that subsequently the fixed assets of a homogeneous group must be revalued regularly so that the value of these objects fixed assets, according to which they are reflected in accounting and financial statements, did not differ significantly from the current (replacement) cost.

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

45. In order to carry out the revaluation of fixed assets, the organization must carry out preparatory work to carry out the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The organization's decision to conduct a revaluation as of the beginning of the reporting year is formalized by a corresponding administrative document, mandatory for all services 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.

46. ​​The initial data for the revaluation of fixed assets are: the initial cost or current (replacement) cost (if the object was revalued earlier), at which they are accounted for in accounting as of December 31 of the previous reporting year; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) cost of revalued fixed assets as of January 1 of the reporting year.

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

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

48. The amount of revaluation of an object of fixed assets as a result of revaluation is reflected in the debit of the fixed assets account in correspondence with the credit of the additional capital account. The amount of revaluation of an object of fixed assets, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the account of retained earnings (loss), is credited to the account of retained earnings (loss) in correspondence with the debit of the account of fixed assets.

The amount of depreciation of an item of fixed assets as a result of revaluation is reflected in the debit of the retained earnings (loss) account in correspondence with the credit of the fixed assets account. The amount of the depreciation of an object of fixed assets is included in the reduction of the organization’s additional capital, formed from the amounts of the additional valuation of this object carried out in previous reporting periods, and is reflected in the accounting records as a debit to the additional capital account and a credit to the fixed assets account. The excess of the amount of depreciation of an object over the amount of its revaluation credited to the organization's additional capital as a result of 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 written off 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 the fixed asset item on the date of the first revaluation is 70 thousand rubles; useful life - 7 years; the annual amount of depreciation charges is 10 thousand rubles; the accumulated amount of depreciation charges 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 accounted for in accounting and the current (replacement) cost - 35 thousand rubles; conversion factor - 1.5 (105000:70000); amount of recalculated depreciation

45 thousand rubles. (30000x1.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation -

15 thousand rubles. (45000-30000); the amount of additional valuation reflected on the credit of the additional capital account is 20 thousand rubles. (35000-15000).

The cost of this object as of the date of the second revaluation is 105 thousand rubles; the amount of accrued depreciation for the year preceding the revaluation -

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) value as a result of the second revaluation - 63 thousand rubles; conversion factor 0.6 (63000:105000); the amount of recalculated depreciation -

27 thousand rubles. (45000x0.6); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 18 thousand rubles. (45000-27000); the amount of depreciation of the object is 24 thousand rubles. (105000-63000) - (45000-27000), of which 20 thousand rubles are debited from the additional capital account. and to the debit of the account for retained earnings (loss) in the amount of 4 thousand rubles.

Example. The initial cost of the fixed asset item on 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 charges 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 is 30 thousand rubles. (40000x0.75); the difference between the original 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 listed in the accounting records is 10 thousand rubles. (40000 - 30000); the amount of the markdown reflected in the debit of the retained earnings (loss) account - 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 is 45 thousand rubles. (30000 + 150000 x 10%); current (replacement) value as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225000: 150000); the amount of recalculated depreciation is 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 is 75 thousand rubles. (225000-150000); the difference between the amount of recalculated depreciation and the amount of depreciation listed in the accounting records is 22.5 thousand rubles. (67500-45000); the amount of revaluation of the object

52.5 thousand rubles. (75000-22500); Of this amount, 40 thousand rubles were credited to the account for retained earnings (loss). and on credit to the additional capital account 12.5 thousand rubles.

IV. Depreciation of fixed assets

49. The cost of fixed assets located in an organization under the right of ownership, economic management, operational management (including fixed assets leased, free use, trust management) is repaid through depreciation, unless otherwise established by the Accounting Regulations " Accounting for fixed assets" PBU 6/01.

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

Objects of fixed assets whose consumer properties do not change over time (land plots and environmental management facilities) are not subject to depreciation.

50. Depreciation on leased fixed assets is carried out by the lessor.

Depreciation on fixed assets included in the property complex under an enterprise lease agreement is carried out by the lessee in the manner set out in this section for fixed assets that are under ownership.

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

51. For housing assets that are used by the organization to generate income and are accounted for in the account for income-generating investments in material assets, depreciation is charged in the generally established manner.

52. For real estate objects for which capital investments have been completed, the corresponding primary accounting documents for acceptance and transfer have been drawn up, the documents have been submitted for state registration and are actually in use, depreciation is accrued in the general manner from the first day of the month following the month the object was put into operation. When accepting these objects for accounting as fixed assets after state registration, the previously accrued depreciation amount is clarified. It is allowed that real estate objects for which capital investments have been completed, the corresponding primary accounting documents for acceptance and transfer have been drawn up, the documents have been submitted for state registration and are actually in use, 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 calculated in one of the following ways:

linear method;

reducing balance method;

method of writing off value by the sum of the numbers of years of useful life;

method of writing off cost in proportion to the volume of production (work).

The use of one of the methods of calculating depreciation for a group of homogeneous fixed assets is carried out throughout the entire useful life of the objects included in this group.

Fixed assets with a cost of no more than 10,000 rubles per unit, as well as purchased books, brochures, etc. publications are allowed to be written off as production costs (sales costs) as they are released into production or operation. In order to ensure the safety of these objects, the organization must organize control over their movement.

54. To repay the cost of fixed assets, the annual amount of depreciation charges is determined.

The annual amount of depreciation charges is determined:

a) with the linear method - based on the original cost or current (replacement) cost (in case of revaluation) of an object of fixed assets and the depreciation rate calculated on the basis of the useful life of this object.

Example. An item 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 charges will be

24 thousand rubles. (120,000 x 20:100).

b) with the reducing balance method - based on the residual value (initial cost or current (replacement) cost (in case of revaluation) minus 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 that constitutes the object of financial leasing and is classified as the active part of fixed assets, an acceleration factor may be applied in accordance with the terms of the financial lease agreement of no higher than 3.

Example. An item of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate calculated on the basis of the useful life, amounting to 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 is determined based on the initial cost formed when the fixed asset item was accepted for accounting - 40 thousand rubles.

(100,000 x 40: 100). In the second year of operation, depreciation is charged at the rate of 40 percent of the residual value at the beginning of the reporting year, i.e. the difference between the initial cost of the object and the amount of depreciation accrued for the first year will amount to 24 thousand rubles. (100 - 40) x 40:100). In the third year of operation, depreciation is accrued 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) in the case of 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) cost (in case of revaluation) of an object of fixed assets and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object , and the denominator is the sum of the numbers of years of the useful life of the object.

Example. An item 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 life is 15 years (1+ 2+3+4+5). In the first year of operation of the specified facility, depreciation can be charged in the amount of 5/15 or 33.3 percent, which will be 50 thousand rubles, in the second year - 4/15, which will be 40 thousand rubles, in the third year - 3 /15, which will be 30 thousand rubles. etc.

55. Accrual of depreciation charges on fixed assets during the reporting year is carried out monthly, regardless of the calculation method used, in the amount of 1/12 of the calculated annual amount.

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

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

56. For fixed assets used in an organization with a seasonal nature of production, the annual amount of depreciation charges is accrued evenly throughout the period of operation of the organization in the reporting year.

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, useful life

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 work in the reporting year.

57. When applying depreciation on fixed assets using the method of writing off the cost in proportion to the volume of production (work), the annual amount of depreciation charges is determined based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the original cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of such an object.

Example. A car with an estimated mileage of up to 400 thousand km was purchased, costing 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual amount of depreciation charges based on the ratio of the initial and expected 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.

Determination of the useful life of an item of fixed assets, including items of fixed assets previously used by another organization, is based on:

the expected period of use in the organization of this object in accordance with the expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (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, rental period).

60. In cases of improvement (increase) of the initially adopted standard indicators of the functioning of a fixed asset object as a result of completion, additional equipment, reconstruction or modernization, the organization revises the useful life of this object.

Example. An object of fixed assets worth 120 thousand rubles. and a useful life of 5 years after

3 years of operation and underwent additional equipment costing 40 thousand rubles. The useful life is revised to increase by

2 years. The annual amount of depreciation charges is 22 thousand rubles. determined based on 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. Accrual of depreciation charges for an item of fixed assets begins on the first day of the month following the month in which this item was accepted for accounting, including those in reserve (reserve), and is carried out until the cost of these items is fully repaid or until they are disposed of.

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

63. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except in cases where it is transferred by decision of the head of the organization to conservation for a period of more than 3 months, as well as during the period of restoration of the object, the duration of which exceeds 12 months.

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, fixed assets that are located in a certain technological complex and (or) have a completed cycle of the technological process can be transferred to conservation.

64. Accrual of depreciation charges on fixed assets is carried out regardless of the results of the organization’s activities in the reporting period and is reflected in the accounting records of the reporting period to which it relates.

65. The amount of accrued depreciation charges is reflected in accounting by accumulating the corresponding amounts in a separate account, as a rule, by debiting the production cost (selling expenses) accounts in correspondence with the credit of the depreciation account.

V. Maintenance and restoration of fixed assets

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

67. Costs incurred during the repair of fixed assets are reflected on the basis of the corresponding primary accounting documents for accounting for transactions of release (expense) of material assets, calculation of wages, debts to suppliers for repair work performed and other expenses.

The costs of repairing an item of fixed assets are reflected in accounting as a debit to the corresponding accounts for accounting for production costs (sales expenses) in correspondence with a credit for the accounts for accounting for 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 into the group “Fixed assets under repair”. When a fixed asset item is received from repair, the inventory card is moved accordingly.

69. In order to evenly include upcoming expenses for the repair of fixed assets into production costs (sales expenses) of the reporting period, the organization can create a reserve of 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 are used that confirm the correctness of the determination of monthly deductions, such as, for example, defective statements (substantiating 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 deductions to the reserve for repairs of fixed assets.

When creating a reserve for repair costs of fixed assets, production costs (selling 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 reservation amount will be 50 thousand rubles. (600 thousand rubles: 12 months).

In accounting, the formation of a reserve for expenses for the repair of fixed assets is reflected in the debit of the accounts for accounting for production costs (sales expenses) in correspondence with the credit of the account for accounting for reserves for future expenses (the corresponding subaccount).

As repair work is carried out, 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 reserves for future expenses (the corresponding sub-account) in correspondence with the loan or the account on which these costs are previously taken into account , or settlement accounts.

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

In cases where the completion of repair work on fixed assets with a long period of production and a significant volume of said 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 costs associated with modernization and reconstruction (including costs for modernization carried out during repairs carried out at intervals of more than 12 months) of fixed assets is carried out in the manner established for accounting for capital investments.

71. Acceptance of completed works on completion, additional equipment, reconstruction, modernization of a fixed asset facility is formalized by a corresponding act.

72. If an object 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 during restoration is accounted for as the disposal and acquisition of an independent inventory item.

73. The costs of maintaining an object of fixed assets (technical inspection, maintenance in working order) are included in the costs of servicing the production process and are reflected in the debit of the production cost accounts (selling expenses) in correspondence with the credit of the cost accounting accounts.

74. Costs associated with the movement of fixed assets (transport vehicles, excavators, ditch diggers, cranes, construction machinery, etc.) within the organization are included in production costs (selling expenses).

VI. Disposal of fixed assets

75. The cost of an item of fixed assets that is disposed of or is not constantly 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.

76. The disposal of an item of fixed assets is recognized in the accounting records of the organization on the date of the one-time termination of the conditions for their acceptance for accounting given in paragraph 2 of these Guidelines.

Disposal of an item of fixed assets may occur in the following cases:

write-offs in case of moral and physical wear and tear;

liquidation in case of accidents, natural disasters and other emergency situations;

transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;

transfers under contracts of exchange, gift;

transfer to a subsidiary (dependent) company from the parent organization;

shortages and damage identified during the inventory of assets and liabilities;

partial liquidation during reconstruction work;

in other cases.

77. To determine the feasibility (suitability) of further use of an object of fixed assets, the possibility and effectiveness of its restoration, as well as to draw up documentation for the disposal of these objects in the organization, by order of the head, a commission is created, which includes relevant officials, including the chief accountant ( accountant) and persons who are responsible for the safety of fixed assets. Representatives of inspections, which, in accordance with the law, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

The competence of the commission includes:

inspection of a fixed asset item subject to write-off using the necessary technical documentation, as well as accounting data, establishing the feasibility (suitability) of further use of the fixed asset item, the possibility and effectiveness of its restoration;

establishing the reasons for writing off fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of the facility for production, performance of work and services, or for management needs, etc.);

identifying persons through whose fault the premature disposal of fixed assets occurs, making proposals to bring these persons to justice established by law;

the possibility of using individual components, parts, materials of a retired fixed asset object and their assessment based on the current market value, control over the removal of non-ferrous and precious metals from fixed assets written off as part of the object, determination of weight and delivery to the appropriate warehouse; exercising control over the removal of non-ferrous and precious metals from decommissioned objects, determining their quantity and weight;

drawing up an act for writing off fixed assets.

78. The decision taken by the commission to write off a fixed asset item is documented in the act of writing off a fixed asset item, indicating the data characterizing the fixed asset item (date of acceptance of the object 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 main parts, parts, assemblies, structural elements). The act of writing off a fixed asset item is approved by the head of the organization.

79. Parts, components and assemblies of a retiring fixed asset item, suitable for the repair of other fixed asset items, 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.

80. Based on the executed act on the write-off of fixed assets, transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset item. The corresponding entries on the disposal of a fixed asset item are also made in a document opened at its location.

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 archival affairs, but not less than five years.

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

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

82. The movement of a fixed asset item between structural divisions of an organization is not recognized as a disposal of a fixed asset item. This operation is formalized by an act of acceptance and transfer of fixed assets.

The return of a leased fixed asset to the lessor is also documented by an acceptance and transfer certificate, on the basis of which the tenant's accounting service writes off the returned object from off-balance sheet accounting.

83. The disposal of individual parts that are part of an item of fixed assets that have different useful lives and are accounted for as separate inventory items is recorded and reflected in accounting in the manner set out above in this section.

84. Write-off of the cost of an item of fixed assets is reflected in accounting, as a rule, in the sub-account for recording the disposal of fixed assets, opened to the account for accounting for fixed assets. In this case, the original (replacement) cost of the fixed asset item is written off to the debit of the specified sub-account in correspondence with the corresponding sub-account of the fixed assets accounting account, and to the credit of the specified sub-account - the amount of accrued depreciation for the useful life of the organization of this object in correspondence with the debit of the depreciation account. Upon completion of the disposal procedure, the residual value of the fixed asset item is written off from the credit of the subaccount 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 fixed assets are recorded in the debit of the profit and loss account as operating expenses. These expenses can be pre-accumulated in the auxiliary production cost account. On the credit of the profit and loss account, as operating income, the amount of proceeds from the sale of valuables related to the disposed fixed asset, the cost of capitalized material assets received from dismantling the fixed asset at the price of possible use are taken into account.

85. The disposal of an object of fixed assets transferred as a contribution to the authorized (share) capital, a mutual fund in the amount of its residual value is reflected in accounting as a debit to the settlement account and a credit to the fixed assets account.

Previously, for the debt arising on a contribution to the authorized (share) capital, a mutual fund, an entry is made in the debit of the financial investment account in correspondence with the credit of the settlement account for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (share) capital, share fund, and in the case of full repayment of the cost of such an object - in a conditional valuation accepted by the organization, with the valuation amount included in the financial results.

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

2. The following assets are accepted for accounting as inventories:

Used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);

Intended for sale, including finished products and goods;

Used for the management needs of the organization.

3. Based on these Guidelines, organizations develop internal regulations, instructions, and other organizational and administrative documents necessary for the proper organization of accounting and control over the use of inventories. These documents may establish:

Forms of primary documents for receipt, release (expenditure) and movement of inventories and the procedure for their registration (drawing up), as well as document flow rules;

List of officials of departments entrusted with the receipt and release of inventories;

The procedure for monitoring the provision of economical and rational expenditure (use) of inventories in production, in circulation, correct accounting, reliability of reports on their consumption, etc.

4. Accounting for precious metals and precious stones and products made from them, as well as scrap and waste containing precious metals and precious stones, is carried out on the basis of special instructions (regulations) of the Ministry of Finance of the Russian Federation.

5. The issues of accounting for inventories that are part of work in progress are not the subject of these Guidelines.

II. Inventory accounting tasks

and the basic requirements for it

6. The main objectives of inventory accounting are:

a) formation of the actual cost of inventories;

b) correct and timely documentation of operations and provision of reliable data on the procurement, receipt and release of inventories;

c) control over the safety of stocks in places of their storage (operation) and at all stages of their movement;

d) control over compliance with the inventory standards established by the organization, ensuring uninterrupted production of products, performance of work and provision of services;

e) timely identification of unnecessary and excess inventories for the purpose of their possible sale or identification of other opportunities for involving them in circulation;

f) conducting an analysis of the efficiency of use of reserves.

7. Basic requirements for accounting of inventories:

Continuous, continuous and complete reflection of movement (arrival, consumption, movement) and inventory availability;

Quantity accounting and inventory valuation;

Efficiency (timeliness) of inventory accounting;

Credibility;

Compliance of synthetic accounting with analytical accounting data at the beginning of each month (by turnover and balances);

Correspondence of warehouse accounting data and operational accounting of inventory movements in the organization’s divisions with accounting data.

8. The use of software products for inventory accounting by organizations should ensure the receipt of the necessary information on paper, including indicators contained in accounting registers, internal reporting of the organization and other documents.

9. Necessary prerequisites for effective control over the safety of inventories are:

Availability of properly equipped warehouses and storerooms or specially adapted areas (for open storage stocks);

Placement of inventories in sections of warehouses, and within them - in separate groups and type - grade - sizes (in stacks, racks, on shelves, etc.) in such a way that it is possible to quickly accept them, issue them and check availability; in places where each type of stock is stored, a label should be attached indicating information about the stock being held;

Equipping storage areas with weighing equipment, measuring instruments and measuring containers;

The use of centralized delivery of materials from the organization’s warehouses to workshops (divisions) according to agreed schedules, and at construction sites from suppliers, base warehouses and picking areas directly to construction sites according to picking lists; reduction of unnecessary intermediate warehouses and storerooms;

Organization, where necessary and appropriate, of areas for centralized cutting of materials;

Determination of the list of central (basic) warehouses, warehouses (storerooms), which are independent accounting units;

Establishing a procedure for rationing inventory consumption (development and approval of standards, compliance with standards when releasing materials to the organization’s divisions);

Establishing the procedure for the formation of accounting prices for inventories and the procedure for their revision;

Determining the circle of persons responsible for the acceptance and release of inventories (warehouse managers, storekeepers, forwarders, etc.), for the correct and timely execution of these operations, as well as for the safety of the inventories entrusted to them; concluding written agreements on financial liability with these persons in accordance with the established procedure; dismissal and relocation of financially responsible persons in agreement with the chief accountant of the organization;

Determining the list of officials who are authorized to sign documents for the receipt and release of inventories from warehouses, as well as to issue permits (passes) for the removal of inventories from warehouses and other storage places of the organization;

Availability of a list of persons who have the right to sign primary documents, approved by the head of the organization in agreement with the chief accountant (the list indicates the position, surname, first name, patronymic and level of competence (type or types of transactions for which this official has the right to make decisions)).

10. Supplies, both received from other organizations (including free of charge) and manufactured in the organization, are subject to acceptance at the appropriate warehouses of the organization, unless otherwise provided by these Guidelines and other regulatory documents.

Amounts paid for inventories that have not been removed from suppliers' warehouses and are in transit are recorded in accounting accounts as accounts receivable.

If the organization does not have ownership rights (rights of economic management or operational management, respectively) for received material assets, the latter must be accounted for in off-balance sheet accounts.

11. All operations involving the movement (receipt, movement, consumption) of inventories must be documented in primary accounting documents.

Forms of primary accounting documents are approved:

a) the State Committee of the Russian Federation on Statistics in agreement with the Ministry of Finance of the Russian Federation - unified forms of primary accounting documentation;

b) relevant ministries and other federal executive authorities - sectoral forms;

c) organizations - forms of primary documents for registration of business transactions for which unified and industry-specific forms are not provided. When developing and approving these forms, the specifics of the activities of these organizations are taken into account.

ConsultantPlus: note.

Federal Law No. 129-FZ dated November 21, 1996 lost force on January 1, 2013 due to the adoption of Federal Law No. 402-FZ dated December 6, 2011. For the procedure for drawing up primary accounting documents, see Federal Law N 402-FZ.

Primary accounting documents must include the mandatory details established by the Federal Law “On Accounting”:

Title of the document;

Date of preparation of the document;

Name of the organization on whose behalf the document was drawn up;

Measuring business transactions in physical and monetary terms;

The name of the officials responsible for the execution of the business transaction and the correctness of its execution;

Personal signatures of these persons and their transcripts.

In addition, additional details may be included in the primary accounting documents depending on the nature of the transaction, the requirements of relevant regulations and accounting guidelines, as well as the technology for processing accounting information.

Primary accounting documents can be multi-line (for several item numbers) or single-line (for one item number).

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

If there are no indicators for individual details in the specified primary accounting documents, the corresponding lines are crossed out.

A separate list of items may be compiled and special rules for the preparation of primary accounting documents for the issuance of especially scarce and (or) expensive stocks (special accounting stocks) may be established. The list of such reserves and special rules for drawing up primary accounting documents for their issuance and the procedure for monitoring their expenditure (use) are established by the head of the organization on the recommendation of the chief accountant.

13. Primary accounting documents must be numbered in advance, or the number is assigned when drawing up and registering the document. In an organization, the numbering order should ensure the presence of non-repeating numbers within one reporting year.

14. Primary accounting documents can be compiled on paper and computer media.

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

III. Reserve valuation

15. Inventories, both purchased (received) from other organizations and manufactured by the organization, are accounted for at actual cost (taking into account the features specified in paragraphs 16 - 19 of these Guidelines).

16. The actual cost of inventories purchased for a fee is the amount of the organization’s actual costs for the acquisition, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual cost of inventories received by an organization under a gift agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.

The actual cost of inventories contributed as a contribution to the authorized (share) capital of the organization is determined based on their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

An organization engaged in retail trade is allowed to evaluate purchased goods at sales prices. In this case, the difference between sales and purchase prices is taken into account in the "Trade margin" account.

The actual cost of inventories during their production by the organization itself is determined based on the actual costs associated with the production of these inventories. Accounting and formation of costs for the production of inventories is carried out by the organization in the manner established for determining the cost of relevant types of products.

17. The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of assets transferred or to be transferred by the organization.

The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

Transport and other costs associated with the exchange are added to the cost of the received reserves directly or are preliminarily included in the composition of transport and procurement costs, unless otherwise provided by the legislation of the Russian Federation.

If the barter agreement provides for the exchange of unequal goods, the difference between them in monetary form is recorded by the party that transferred the goods of greater value in the debit of the settlement account. The resulting debt is repaid in the manner prescribed by the agreement.

Accounting for inventories - raw materials and supplies used in production or for the internal needs of the organization, as well as purchased goods and manufactured products, are required at every enterprise. We will analyze how and by what regulatory documents the movement of inventories is reflected in accounting and what transactions are created.

Inventory in accounting - what is it?

Inventory accounting is regulated by PBU 5/01 “ Accounting for inventories". MPPs include:

• raw materials used in creating a product, performing work or offering services;
• goods and finished products;
• materials used for management purposes.

At the same time, PBU 5/01 does not regulate the accounting of unfinished production.

Clause 5 of PBU 6/01 allows you to take into account assets in the inventory, including those with a useful life of more than 12 months, worth up to 40,000 rubles. The cost threshold for classifying such assets as inventories may be lower; it is established in the accounting policies of the organization.

Guidelines for accounting for inventories

Accounting guidelines inventory accounting adopted by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n. They regulate the accounting of inventories of organizations, except for credit and budget ones. Let's consider the main provisions.

Cost of MPZ

Determining the value of inventories depends on the method of their receipt: material assets can be purchased for a fee or free of charge, produced by the organization itself, or contributed as authorized capital.

The cost of purchased material assets is equal to actual expenses minus VAT and other refundable taxes.

The actual expenses also add up to the cost of material assets produced by the organization itself.

The cost of inventories received free of charge is equal to their market value at the time of receipt by the organization.

Valuables that are not the property of the company are recorded at a price agreed with the owners on the accounts off the balance sheet.

Assets purchased in That is, they are taken into account at a price calculated in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of acceptance for accounting.

Reserve for reduction in the value of material assets

The guidelines provide for the formation of a reserve in the event of a decrease in value or moral and physical wear and tear of the inventory. It is accrued to the “Other income and expenses” account.

You can find out under what conditions the reserve is formed in the material.

Disposal of oil and gas plant

Disposal of inventories can occur in one of three ways:

• at the cost of each unit;
• at average cost;
• at the cost of the first supplies purchased (FIFO method).

The chosen method is fixed in the accounting policy and is applied from month to month.

Main features of inventory accounting

The following features are inherent in accounting for inventories:

• numerical accounting of the movement of various types of inventories is carried out in warehouses using warehouse registration cards;
• cash accounting is carried out using synthetic accounts, sub-accounts and storage locations;
• at the end of the month, the warehouse accounting information in monetary value is compared with the numerical indicators of inventory balances in warehouses.

To control the accounting and safety of inventories, an inventory is provided.

You will find the regulations governing its implementation in the article.

Accounting for inventories in accounting

According to the method recommendations, all primary records of material assets must be transferred to the accounting department at the time established by the document flow schedule or other document of the internal control system. It is she who receives and checks the primary accounting documents for the correctness of their execution and the legality of the actions taken.

Accounting takes place in the context of specific material storage areas, and among them - for each name (item number), group of materials, subaccount and synthetic accounting account.

In accounting, accounting should be duplicated in warehouses with the only difference being that it is supposed to keep numerical and monetary accounting, and in warehouses and divisions - only numerical ones.

Documents that accompany the accounting of receipt of inventories

Inventory accounting is associated with the preparation of documents, which can be divided into two groups: external and internal.

External documents are those issued by suppliers of goods and materials: waybill and invoice, waybill. Internal documents document material assets moved within the organization.

The receipt of material assets at the warehouse is accompanied by a receipt order in form No. M-4, an act of acceptance of materials in form No. M-7 (for uninvoiced deliveries). The release of materials into production and for other needs is accompanied by the issuance of a limit and intake card in form No. M-8.

The transfer of materials between structural units of the enterprise or responsible persons may be accompanied by a requirement-invoice for the release of materials in form No. M-11. This form is also used to return unused material to the warehouse.

If the structural units of the enterprise are located remotely from each other, an invoice in form No. M-15 is used to transfer materials between them. It is also used to transfer material assets to third-party companies, for example, when transferring raw materials.

Since January 2013, the organization has the right to use its own forms of primary documents (Law “On Accounting” dated December 6, 2011 No. 402-FZ), securing them in its accounting policies.

Postings when accounting for inventories at an enterprise

Upon receipt of the goods, the postings are as follows:

Dt 10 (41) Kt 60.

In case of VAT:

• Dt 10 (41) Kt 60 - for the amount excluding VAT;
• Dt 19 Kt 60 - the amount of VAT indicated in the invoice.

When disposing of inventory, the postings are as follows:

The following materials were written off for production needs:

Dt 20 Kt 10 (41, 43).

The following materials were written off for general business needs:

Dt 26 Kt 10 (41, 43.).

Inventory written off as sales expenses:

Dt 44 Kt 10 (41, 43).

The cost of sold inventories was written off:

• Dt 90 Kt 41 (43);
• Dt 91 Kt 10.

Accounting for inventories in 2016-2017

Order of the Ministry of Finance of the Russian Federation dated May 16, 2016 No. 64n included amendments to PBU 5/01 for organizations that have grounds to use simplified accounting methods. They are allowed to evaluate the received materials at the supplier’s price. They can take into account other expenses in connection with the purchase of inventories as a total cost as part of expenses for ordinary activities on the date of their implementation.

Micro-enterprises are allowed to accept the full cost of raw materials, materials, goods, and other expenses at the time of their implementation as expenses for the usual type of activity. Firms have the right to accept expenses for the purchase of inventories for management purposes at their full cost as they are purchased.

The above organizations are allowed not to create a reserve for reducing the value of material assets.

Results

Order inventory accounting regulated by PBU 5/01 and guidelines. Since mid-2016, PBU 5/01 has introduced some relaxations in accounting for inventories for companies using simplified accounting methods.

METHODOLOGICAL INSTRUCTIONS FOR ACCOUNTING OF INVENTORIES (approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, s

amendments dated April 23, 2002 No. 33n, dated March 26, 2007 No. 26n, dated October 25, 2010 No. 132n, dated December 24, 2010 No. 186n)

Section 1. GENERAL ISSUES OF ACCOUNTING FOR INVENTORIES

I. General provisions

1. These Guidelines determine the procedure for organizing

accounting of inventories based on the Accounting Regulations “Accounting for inventories” (PBU 5/01), approved by order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n (registered with the Ministry of Justice of the Russian Federation on July 19, 2001 G.,

registration number 2806).

These Guidelines for accounting of inventories apply to organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations and state (municipal) institutions).

(as amended by order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n)

2. The following assets are accepted for accounting as inventories:

Used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services),

Intended for sale, including finished products and goods,

Used for the management needs of the organization.

3. Based on these Guidelines, organizations develop internal regulations, instructions, and other organizational and administrative documents necessary for the proper organization of accounting and control over the use of inventories. These documents may establish:

Forms of primary documents for the receipt, release (expenditure) and movement of inventories and the procedure for their registration (drafting), as well as document flow rules,

List of officials of departments entrusted with the receipt and release of inventories,

The procedure for monitoring the provision of economical and rational expenditure (use) of inventories in production, in circulation, correct accounting, reliability of reports on their consumption, etc.

4. Accounting for precious metals and precious stones and products made from them, as well as scrap and waste containing precious metals and precious stones, is carried out on the basis of special instructions (regulations) of the Ministry of Finance of the Russian Federation.

5. The issues of accounting for inventories that are part of work in progress are not the subject of these Guidelines.

II. Objectives of inventory accounting and basic requirements for it

6. The main objectives of inventory accounting are:

a) formation of the actual cost of inventories,

b) correct and timely documentation of operations and provision of reliable data on the procurement, receipt and release of inventories,

c) control over the safety of stocks in places of their storage (operation) and at all stages of their movement,

d) control over compliance with the inventory standards established by the organization, ensuring uninterrupted production of products, performance of work and provision of services,

e) timely identification of unnecessary and excess inventories for the purpose of their possible sale or identification of other opportunities for involving them in circulation,

f) conducting an analysis of the efficiency of use of reserves.

7. Basic requirements for accounting of inventories:

Continuous, continuous and complete reflection of movement (arrival, consumption, movement) and inventory availability,

Quantity accounting and inventory valuation,

Efficiency (timeliness) of inventory accounting,

Credibility,

Compliance of synthetic accounting with analytical accounting data at the beginning of each month (by turnover and balances),

Correspondence of warehouse accounting data and operational accounting of inventory movements in the organization’s divisions with accounting data.

8. The use of software products for inventory accounting by organizations should ensure the receipt of the necessary information on paper, including indicators contained in accounting registers, internal reporting of the organization and other documents.

9. Necessary prerequisites for effective control over the safety of inventories are:

Availability of properly equipped warehouses and storerooms or specially adapted areas (for open storage stocks),

Placement of stocks in sections of warehouses, and within them - in separate groups and type - grade - sizes (in stacks, racks, on shelves, etc.) in such a way as to ensure the possibility of their quick acceptance, release and checking of availability, in in the storage areas of each type of stock, a label indicating information about the stock held should be attached,

Equipping storage areas with weighing facilities,

measuring instruments and measuring containers,

The use of centralized delivery of materials from the organization’s warehouses to workshops (divisions) according to agreed schedules, and at construction sites from suppliers, base warehouses and picking areas directly to construction sites according to picking lists, reducing unnecessary intermediate warehouses and storerooms,

Organization, where necessary and appropriate, of areas for centralized cutting of materials,

Determination of the list of central (basic) warehouses, warehouses (storerooms), which are independent accounting units,

Establishing a procedure for rationing inventory consumption (development and approval of standards, compliance with standards when releasing materials to the organization’s divisions),

Establishing the procedure for the formation of accounting prices for inventories and the procedure for their revision,

Determining the circle of persons responsible for the acceptance and release of inventories (warehouse managers, storekeepers, forwarders, etc.), for the correct and timely execution of these operations, as well as for the safety of the inventories entrusted to them, concluding with these persons in the prescribed manner written agreements on financial responsibility , dismissal and relocation of financially responsible persons in agreement with the chief accountant of the organization,

Determining the list of officials who have the right to sign documents for the receipt and release of inventories from warehouses, as well as to issue permits (passes) for the removal of inventories from warehouses and other storage places of the organization,

Availability of a list of persons who have the right to sign primary documents, approved by the head of the organization in agreement with the chief accountant (the list indicates the position, surname, first name, patronymic and level of competence (type or types of transactions for which this official has the right to make decisions)).

10. Supplies, both received from other organizations (including free of charge) and manufactured in the organization, are subject to acceptance at the appropriate warehouses of the organization, unless otherwise provided by these Guidelines and other regulatory documents.

Amounts paid for inventories that have not been removed from suppliers' warehouses and are in transit are recorded in accounting accounts as accounts receivable.

If the organization does not have ownership rights (rights of economic management or operational management, respectively) for received material assets, the latter must be accounted for in off-balance sheet accounts.

11. All operations involving the movement (receipt, movement, consumption) of inventories must be documented in primary accounting documents.

Forms of primary accounting documents are approved:

a) State Committee of the Russian Federation on Statistics in agreement with the Ministry of Finance of the Russian Federation - unified forms of primary accounting documentation,

b) relevant ministries and other federal executive authorities - sectoral forms,

c) organizations - forms of primary documents for registration of business transactions for which unified and industry-specific forms are not provided. When developing and approving these forms, the specifics of the activities of these organizations are taken into account.

Primary accounting documents must include the mandatory details established by the Federal Law “On Accounting”:

Title of the document,

Date of preparation of the document,

The name of the organization on behalf of which the document was drawn up,

Measuring business transactions in physical and monetary terms,

The names of the officials responsible for the execution of the business transaction and the correctness of its execution,

Personal signatures of these persons and their transcripts.

In addition, additional details may be included in the primary accounting documents depending on the nature of the transaction, the requirements of relevant regulations and accounting guidelines, as well as the technology for processing accounting information.

Primary accounting documents can be multi-line (for several item numbers) or single-line (for one item number).

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

If there are no indicators for individual details in the specified primary accounting documents, the corresponding lines are crossed out.

A separate list of items may be compiled and special rules for the preparation of primary accounting documents for the issuance of especially scarce and (or) expensive stocks (special accounting stocks) may be established. The list of such reserves and special rules for drawing up primary accounting documents for their issuance and the procedure for monitoring their expenditure (use) are established by the head of the organization on the recommendation of the chief accountant.

13. Primary accounting documents must be numbered in advance, or the number is assigned when drawing up and registering the document. In an organization, the numbering order should ensure the presence of non-repeating numbers within one reporting year.

14. Primary accounting documents can be compiled on paper and computer media.

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

III. Reserve valuation

15. Inventories, both purchased (received) from other organizations and manufactured by the organization, are accounted for at actual cost (taking into account the features specified in paragraphs 16 - 19 of these Guidelines).

16. The actual cost of inventories purchased for a fee is the amount of the organization’s actual costs for the acquisition, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual cost of inventories received by an organization under a gift agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.

The actual cost of inventories contributed as a contribution to the authorized (share) capital of the organization is determined based on their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

An organization engaged in retail trade is allowed to evaluate purchased goods at sales prices. In this case, the difference between sales and purchase prices is taken into account in the “Trade margin” account.

The actual cost of inventories during their production by the organization itself is determined based on the actual costs associated with the production of these inventories. Accounting and formation of costs for the production of inventories is carried out by the organization in the manner established for determining the cost of relevant types of products.

17. The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of assets transferred or to be transferred by the organization.

The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

Transport and other costs associated with the exchange are added to the cost of the received reserves directly or are preliminarily included in the composition of transport and procurement costs, unless otherwise provided by the legislation of the Russian Federation.

If the barter agreement provides for the exchange of unequal goods, the difference between them in monetary form is recorded by the party that transferred the goods of greater value in the debit of the settlement account. The resulting debt is repaid in the manner prescribed by the agreement.

18. Inventories that do not belong to this organization, but are in its use or disposal, are recorded on off-balance sheet accounts in the valuation provided for in the contract, or in the valuation agreed with their owner.

If there is no price for the specified reserves in the contract or a price agreed with the owner, they can be accounted for at a conditional valuation.

19. The assessment of inventories, the cost of which upon acquisition is determined in foreign currency, is made in rubles by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation effective on the date of acceptance of inventories for accounting.

20. Inventories for which the market price has decreased during the reporting year, or they have become obsolete or have completely or partially lost their original qualities, are reflected in the balance sheet at the end of the reporting year at the current market value, taking into account the physical condition of the inventories. A decrease in the value of inventories is reflected in accounting in the form of a reserve accrual.

A reserve for a decrease in the value of material assets is created for each unit of inventory accepted in accounting. It is allowed to create reserves to reduce the cost of material assets for certain types (groups) of similar or related inventories. It is not allowed to create reserves to reduce the cost of material assets for such enlarged groups (types) of inventories as basic materials, auxiliary materials, finished products, goods, inventories of a certain operational or geographic segment, etc.

The calculation of the current market value of inventories is carried out by the organization on the basis of information available before the date of signing the financial statements. When calculating, the following is taken into account:

A change in price or actual cost directly related to events after the reporting date that confirm the economic conditions in which the organization operated at the reporting date existed

Purpose of inventories,

The current market value of finished products, in the production of which raw materials, materials and other inventories are used. A reserve for a decrease in the value of material assets is not created for raw materials, materials and other inventories used in the production of finished products, works, or provision of services, if as of the reporting date the current market value of these finished products, works, services corresponds to or exceeds its actual cost.

The organization must provide confirmation of the calculation of the current market value of inventories.

If, in the period following the reporting period, the current market value of inventories, for the reduction of the value of which a reserve was created in the reporting period, increases, then the corresponding part of the reserve is included in the reduction in the value of material expenses recognized in the period following the reporting period.

The accrual of a reserve for a decrease in the value of inventories is reflected in accounting under the account “Other income and expenses.” The accrued reserve is written off to the increase in financial results (account “Other income and expenses”) as the inventory related to it is released.

IV. Inventory and inspection

21. To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of inventories, during which their availability, condition and valuation are checked and documented.

The procedure (number of inventories in the reporting year, dates of their conduct, list of inventories checked during each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.