Ministry of Finance of the Russian Federation. Accounting for fixed assets New PBU 6 fixed assets

07.12.2021

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ACCOUNTING OF FIXED ASSETS (PBU 6/01)

The current legislation quite clearly regulates issues related to the accounting of fixed assets. However, regulations impose specific requirements for registration and deregistration, depreciation and revaluation, as well as for the lease of fixed assets.

The correct reflection of fixed assets in accounting and reporting, due to their significant cost, significantly affects financial indicators activities of the enterprise and can reduce the tax burden.

Accounting records of fixed assets of the organization are kept in accordance with the norms of the Regulation on accounting"Accounting for fixed assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 01.01.01 No. 26n (hereinafter - PBU 6/01). Recall the basic rules of accounting for fixed assets.

According to paragraph 5 of PBU 6/01, fixed assets include:

Buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer technology, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets; land plots, objects of nature management (water, subsoil and other natural resources).

Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession or for temporary use in order to generate income are reflected in accounting and financial statements as income investments in material values.

The listed property is accepted for accounting as an object of fixed assets if the object simultaneously satisfies the conditions established by paragraph 4 of PBU 6/01:

1) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary possession;

2) the object is intended for use for a long time, i.e. a period lasting more than 12 months or a normal operating cycle if it exceeds 12 months;

3) the organization does not assume the subsequent resale of this object;

4) the object is capable of bringing economic benefits (income) to the organization in the future.

As you can see, accounting does not contain a cost criterion for classifying assets as fixed assets, therefore, fixed assets in accounting include property, regardless of its value, the useful life of which exceeds 12 months.

Paragraph 5 of PBU 6/01 establishes that assets in respect of which the conditions established by paragraph 4 of PBU 6/01 are met and cost no more than RUB. per unit, may be reflected in accounting as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must ensure proper control over their movement.

Note! If the organization takes into account objects worth less than 20,000 thousand rubles. per unit as part of fixed assets, then it is obliged to charge depreciation on them. PBU 6/01 does not provide for a one-time write-off of low-value fixed assets at the time of commissioning (unlike the version of PBU 6/01 that was in force before 2006)

Valuation of fixed assets

Fixed assets are accepted for accounting at historical cost, the definition of which depends on the method of receipt of the fixed asset in the organization.

The main methods of receipt of fixed assets in the organization are:

Purchase for a fee;

Receipt from the founders as a contribution to the authorized (share) capital;

Receiving free of charge;

Manufacturing by own forces;

Construction by economic or contract method;

Acceptance for accounting of unrecorded objects identified during the inventory.

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

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

According to clause 14 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

In accordance with paragraph 15 of PBU 6/01:

commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.

When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.

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

Note! If the company is going to conduct a revaluation of fixed assets, the regularity of its conduct should be reflected in accounting policy. Since PBU 6/01 does not establish the frequency of revaluations, the enterprise can set it independently for groups of fixed assets. For example:

Buildings and structures - 1 time in 5 years;

Machinery and equipment - 1 time in 3 years, etc.

It should be borne in mind that the results of the revaluation of fixed assets are not taken into account for the purpose of calculating income tax (clause 1, article 257 of the Tax Code of the Russian Federation). At the same time, property tax will be charged precisely from the "accounting" value of fixed assets.

Depreciation of fixed assets

The useful life of a fixed asset is the period of time during which the asset is able to bring economic benefits (income) to the organization.

To determine the useful life in accounting, it is necessary to correctly classify the fixed asset. The classification of fixed assets is carried out in accordance with the All-Russian classifier of fixed assets OK 013-94, approved by the Decree of the State Standard of Russia dated 01.01.01 No. 000.

The determination of the useful life of fixed assets in accordance with paragraph 20 of PBU 6/01 is based on:

From the expected life of this facility in accordance with the expected performance or capacity;

Depreciation in accounting in accordance with paragraph 18 of PBU 6/01 can be done in one of the following ways:

in a linear way;

reducing balance method;

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

By writing off the cost in proportion to the volume of products (works).

Note! The method chosen by the organization for calculating depreciation on fixed assets during the entire period of its use is not subject to change (paragraph 18 of PBU 6/01).

Recovery of fixed assets

Restoration of an object of fixed assets is carried out through repair, modernization or reconstruction (clause 26 PBU 6/01).

If, as a result of modernization and reconstruction, there is an improvement in the performance of the facility (useful life, capacity, quality of use, etc.), then the organization must increase the initial cost of the facility (clause 27 PBU 6/01). At the same time, the cost of modernization and reconstruction will be written off through depreciation.

The last paragraph of clause 20 PBU 6/01 establishes:

In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.

Note! According to paragraph 42 Guidelines for accounting of fixed assets (approved by Order of the Ministry of Finance of Russia n):

Upon completion of work on the reconstruction of the fixed asset object, the costs recorded on the account of investments in fixed assets,

1) either increase the initial cost of this item of fixed assets and write off to the debit of the account of fixed assets,

2) either are accounted for separately in the fixed assets account, in which case a separate inventory card is opened for the amount of expenses incurred.

Disposal of property, plant and equipment

Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster and other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfers under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases (clause 29 PBU 6/01).

If a fixed asset is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the agreement (clause 30 PBU 6/01).

Income and expenses from write-offs from accounting of fixed assets are reflected in accounting in reporting period to which they refer. Income and expenses from the write-off of fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses (clause 31 PBU 6/01).

Note! For income tax purposes, the loss from the sale of fixed assets is included in other expenses starting from the month following the month of sale of the fixed asset. In this case, the loss is recognized evenly (in equal shares) during the period, which is calculated as the difference between the useful life of the sold object and the actual period of its operation in the organization (clause 3 of article 268 of the Tax Code of the Russian Federation).

What to reflect in the accounting policy

1. The limit for classifying objects as fixed assets or inventories (clause 5 PBU 6/01).

2. Rules for determining the useful life of fixed assets (taking into account Decree of the Government of the Russian Federation of January 1, 2002 No. 1 "On the Classification of fixed assets included in depreciation groups" or without it) (clause 20 PBU 6/01).

3. Depreciation method (clause 18. PBU 6/01).

about the objects of fixed assets accounted for as part of profitable investments in tangible assets;

on methods of calculating depreciation charges for certain groups of fixed assets;

on real estate objects accepted for operation and actually used, which are in the process of state registration.

Information is disclosed in Appendix f. No. 5 and in the explanatory note to the annual financial statements.

By order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n, amendments were made to PBU 6/01 regarding organizations that have the right to apply simplified accounting and reporting methods. In particular, the PBU is supplemented by clause clause 8.1, where the features of determining the initial cost of fixed assets are established, as well as a new paragraph to clause 19, where the rules for calculating depreciation are established for them.

PBU 6/01 establishes the rules for the formation in accounting of information about the fixed assets of an organization - a legal entity under Russian law.

The requirements of PBU 6/01 do not apply to credit institutions, as well as to state (municipal) institutions.

Registered with the Ministry of Justice of Russia on April 28, 2001

Ministry of Finance of the Russian Federation

On approval of the Regulations on accounting "Accounting for fixed assets" PBU 6/01

As amended on: 05/18/2002 N 45n; 12/12/2005 147n;
09/18/2006 No. 116n; 11/27/2006 156n;
October 25, 2010 No. 132n; 12/24/2010 186n;
May 16, 2016 No. 64n.

Pursuant to the Accounting Reform Program in accordance with international standards financial statements approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

1. Approve the attached accounting "Accounting for fixed assets" PBU 6/01.

2. Recognize invalid the Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N 65n "On approval of the Regulation on accounting "Accounting for fixed assets" PBU 6/97" (The order was registered with the Ministry of Justice of the Russian Federation dated January 13, 1998 N 1451) and paragraph 1 of the Amendments to regulatory legal acts on accounting, approved by Order of the Ministry of Finance of the Russian Federation of March 24, 2000 N 31n (the Order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).

3. To put this Order into effect starting from the financial statements of 2001.

Minister
A.L. Kudrin

Approved
order of the Ministry of Finance
Russian Federation
dated 30.03.2001 N 26n

Regulation on accounting

"Accounting for fixed assets"

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. Organization is hereinafter referred to as entity according to the legislation of the Russian Federation (with the exception of credit organizations and state (municipal) institutions).

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

2. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

3. This Regulation does not apply to:

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

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

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in entrepreneurial activity carried out in accordance with the legislation of the Russian Federation) for the management needs of a non-profit organization, and also if the conditions established in and of this clause are met.

The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.

(clause 4 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

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

Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land, objects of nature management (water, subsoil and other natural resources).

Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments in material assets.

Assets, in respect of which the conditions provided for in this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.

(The paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n, as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

6. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed 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, general management mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

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

II. Valuation of fixed assets

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

8. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, 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 costs of acquiring, constructing and manufacturing fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

amounts paid to organizations for the implementation of work under the contract building contract and other contracts;

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

paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n;

customs duties and customs fees;

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

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

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

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

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

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

The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

8.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may determine the initial cost of fixed assets:

a) when they are purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);

b) during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets.

At the same time, other costs directly related to the acquisition, construction and manufacture of an item of fixed assets are included in the cost of ordinary activities in the full amount in the period in which they were incurred.

9. The initial cost of fixed assets contributed to the authorized (share) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

10. The initial cost of fixed assets received by an organization under a gift agreement (free of charge) is their current market value on the date of acceptance for accounting as investments in non-current assets.

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

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

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

12. The initial cost of fixed assets accepted for accounting in accordance with and is determined in relation to the procedure given in these Regulations.

(clause 12 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

13. Capital investments in perennial plantations, for radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other accounting regulations (standards).

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

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.

(as amended by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.

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

(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately.

(The paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n, as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)

The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to financial results as other expenses, is credited to the financial result as other income.

(as amended by the Orders of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n, of December 24, 2010 N 186n)

The amount of depreciation of the item of fixed assets as a result of revaluation is included in the financial result as other expenses. The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the financial result as other expenses.

(as amended by the Orders of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n, of December 24, 2010 N 186n)

Upon disposal of an item of fixed assets, the amount of its revaluation is transferred from the additional capital of the organization to retained earnings organizations.

16. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

III. Depreciation of fixed assets

Note:
See also the Regulations on the procedure for calculating depreciation on fixed assets in national economy(approved by the State Planning Commission of the USSR, the USSR Ministry of Finance, the State Bank of the USSR, the USSR State Committee for Prices, the USSR State Statistics Committee, the USSR Gosstroy 29.12.1990 N VG-21-D / 144/17-24 / 4-73 (N VG-9-D)).

17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.

For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.

(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in these Regulations.

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

By objects housing stock, which are taken into account as part of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.

(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

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

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

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

linear way;

reducing balance method;

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

method of writing off the cost in proportion to the volume of products (works).

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

The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

19. The annual amount of depreciation charges is determined:

with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;

with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization;

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

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

During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.

For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly during the period of operation of the organization in the reporting year.

With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.

An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may:

accrue annual amount depreciation at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization;
charge depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting.

(as amended by the Order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n)

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

The useful life of an item of fixed assets is determined based on:

the expected life of this facility 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, the repair system;

regulatory and other restrictions on the use of this object (for example, the lease term).

21. The accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.

22. The accrual of depreciation charges on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.

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

25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

IV. Recovery of fixed assets

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

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

28. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, unit trust; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases.

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses.

(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

VI. Disclosure of information in financial statements

32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);

on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;

on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

on the terms of useful life of fixed assets adopted by the organization (by main groups);

about objects of fixed assets, the cost of which is not redeemed;

on fixed assets provided and received under a lease agreement;

about the objects of fixed assets accounted for as part of profitable investments in tangible assets;

(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

on methods of calculating depreciation charges for certain groups of fixed assets;

on real estate objects accepted for operation and actually used, which are in the process of state registration.

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I. General provisions

2. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

3. This Regulation does not apply to:

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

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

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, nature management objects (water, subsoil and other natural resources).

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6. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed 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.

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

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

II. Valuation of fixed assets

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

The actual costs of acquiring, constructing and manufacturing fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

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

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

customs duties and customs fees;

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

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

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

Not included in the actual costs for the acquisition, construction or manufacture of fixed assets, general business and other similar expenses, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

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

12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation.

13. Capital investments in perennial plantings, for radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other accounting regulations (standards). 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.

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately.

The amount of depreciation of the fixed asset as a result of revaluation is charged to the financial result account as other expenses. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the account of retained earnings (uncovered loss). The amount charged to the retained earnings account (uncovered loss) must be disclosed in the organization's financial statements.

When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.

For objects of the housing stock, which are accounted for as part of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.