Fixed assets of own production accounting. Independent production of fixed assets

"Chief Accountant". Appendix "Production Accounting", N 2, 2004

Industrial enterprises can produce fixed assets not only for sale, but also for their own needs. In this case, how to accept the object for accounting and how to calculate depreciation on it in the future?

We will look at this with an example. Moreover, we will give the procedure for reflecting this situation both in accounting and tax accounting.

Example. The manufacturing enterprise Modul LLC manufactures air conditioners and sells them through a wholesale and retail network.

In March 2004, the main production workshop produced 55 air conditioners. This figure is in line with the plan.

In March, the main production workshop spent: materials and semi-finished products for the production of air conditioners - 480,000 rubles; components - 180,000 rubles.

And also in March, the accountant of Modul LLC accrued:

• piecework wages workers of the main production workshop - 300,000 rubles;
• Unified social tax for the wages of workshop workers - 106,800 rubles. (including contributions for compulsory pension insurance - 42,000 rubles);
• salary for the workshop management staff - 100,000 rubles;
• Unified social tax for the salary of the managerial staff of the workshop - 35,600 rubles. (including contributions for compulsory pension insurance - 14,000 rubles);
• depreciation on workshop equipment - 20,000 rubles;
• depreciation of the workshop building - 25,000 rubles.

Expenses for the workshop's electricity consumption in March amounted to 72,000 rubles, and for utilities - 48,600 rubles.

The standard (planned) cost of one air conditioner is 24,000 rubles. This value is used in both accounting and tax accounting.

According to the inventory results, the balance of work in progress at the beginning of March amounted to 20 units of production in physical terms. There was the same amount of unfinished work at the end of the month.

At the beginning of March, in accounting and tax accounting, direct expenses for the balance of work in progress amounted to 250,000 rubles. At the end of the month - 480,000 rubles.

The amount of overhead costs that account for the balance of work in progress at the beginning of the month is 75,000 rubles.

According to accounting policy in accounting, general business expenses are written off monthly to cost products sold reporting period.

And at the end of the month they decided to install one manufactured air conditioner at the enterprise.

In accounting, the initial cost of such an item of fixed assets is determined as the actual production cost of a unit of finished products, which was produced by the main production workshop in March.

The production cost of finished products produced by the main production workshop for the reporting month is calculated using the formula:

Sgp = Snzp + PROp + Rop - Sknzp,

where Sgp is the cost of finished products; Сзп - expenses in work in progress at the beginning of the month; PROp - direct expenses of the reporting period;

ROP - general production costs; Sknzp - expenses in work in progress at the end of the month.

To determine the actual production cost of one air conditioner, it is necessary to calculate the amount of direct costs attributable to the finished products produced by the workshop, and the amount of direct costs for work in progress balances at the end of the month. After this, it is necessary to distribute production overhead between finished goods and work in progress balances at the end of the month.

The amount of direct expenses of the workshop for the month will be:

480,000 rub. + 180,000 rub. + 300,000 rub. + 106,800 rub. + 20,000 rub. = 1,086,800 rub.

The amount of general production expenses of the workshop for the month is equal to:

72,000 rub. + 48,600 rub. + 100,000 rub. + 35,600 rub. + 25,000 rub. = 281,200 rub.

The amount of direct costs that falls on finished products:

250,000 rub. + 1,086,800 rub. - 480,000 rub. = 856,800 rub.

To distribute the amount of overhead costs for finished products and work in progress balances at the end of the month, you need to determine the percentage of the share of direct costs attributable to finished products in the total direct costs of the workshop for the month, taking into account their balance at the beginning of the month:

RUB 856,800 : (RUB 250,000 + RUB 1,086,800) x 100% = 64.09%.

Then the share of overhead costs related to finished products will be as follows:

(RUB 75,000 + RUB 281,200) x 64.09% = RUB 228,288.58

Overhead costs that relate to work in progress balances are equal to:

75,000 rub. + 281,200 rub. - RUB 228,288.58 = 127,911.42 rub.

Sum of direct and indirect costs workshops per month is presented in the table.

Distribution of direct and general production expenses for March 2004

The actual production cost of all finished products produced by the workshop in March is calculated using the formula:

Сгп = (250,000 rub. + 75,000 rub.) + 1,086,800 rub. + 281,200 rub. - (480,000 rub. + 127,911.42 rub.) = 1,085,088.58 rub.

The cost per unit of finished product will be:

RUB 1,085,088.58 : 55 units = 19,728.88 rub.

Thus, in accounting, the initial cost of the air conditioner used as a fixed asset will be equal to RUB 19,728.88.

In March 2004, the organization accepted the fixed asset for accounting and put the air conditioner into operation. At the same time, the organization established in both accounting and tax accounting the useful life of the air conditioner - 60 months. We did this based on the rules given in the Classification of fixed assets included in depreciation groups.

In accounting, the organization calculates depreciation using the straight-line method. When determining the annual amount of depreciation, it is necessary to pay special attention to fixed assets put into operation during the year. For them, the annual amount of depreciation charges is calculated only for those months of the year in which the object was operated (with the exception of the month in which the object was put into operation).

Therefore, in our case, the annual amount of depreciation charges in 2004 will be:

RUB 19,728.88 : 60 months x 8 months = 2630.52 rub.

And the amount of monthly depreciation deductions:

2630.52 rub. : 8 months = 328.82 rubles/month.

In accounting, depreciation is accrued from the 1st day of the month following the month the object was accepted for accounting. This is established in clause 21 of the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01).

In the accounting of the enterprise, the following entries will be made to account for an item of fixed assets manufactured for its own needs.

In March 2004:

Debit 08 subaccount "Construction of fixed assets" Credit 02 (10, 25, 60, 69, 70)

• RUB 19,728.88 - the actual costs of producing an air conditioner for your own needs are taken into account;

Debit 01 subaccount "Own fixed assets" Credit 08 subaccount "Construction of fixed assets"

• RUB 19,728.88 - the air conditioner was registered as part of fixed assets in operation.

In April 2004:

Debit 20 Credit 02

• RUB 328.82 - depreciation was accrued on fixed assets for production for April.

Tax accounting

The initial cost of fixed assets of own production must be calculated in the same way as finished products. This is established by clause 1 of Article 257 of the Tax Code of the Russian Federation.

Therefore, taking into account the requirements of paragraph 2 of Article 319 of the Tax Code of the Russian Federation, the initial cost of a fixed asset item must be determined based on direct costs.

The formation of the tax value of the finished products of the workshop for the reporting period is presented in the table.

Register-calculation of the formation of the tax value of finished products of the workshop for the reporting period

To calculate the amount of direct costs per unit of manufactured products, you need to determine the standard cost of air conditioners that are in production during the month. To do this you need to define:

1. total number of air conditioners in production in March:

20 units + 55 units = 75 units;

1. standard cost of the total number of air conditioners that were in production during the month:

24,000 rub. x 75 units = 1,800,000 rub.

Then you need to calculate the amount of direct costs attributable to the total number of units manufactured in March. This amount is obtained by adding up the direct costs of the workshop during the month and the direct costs attributable to the balance of work in progress at the beginning of the month. The amount of direct costs for the balance of work in progress according to the initial data is 250,000 rubles.

Thus, the amount of direct costs for the production of finished products in March is:

250,000 rub. + 1,044,800 rub. = 1,294,800 rub.

Now let’s calculate the share of direct costs in the standard cost of the total quantity of products produced by the workshop in March:

RUB 1,294,800 : 1,800,000 rub. = 0.7193.

The standard value of the balance of work in progress at the end of March is equal to:

24,000 rub/unit. x 20 units = 480,000 rub.

And we determine the amount of direct expenses attributable to the balance of work in progress at the end of the month:

480,000 rub. x 0.7193 = 345,264 rubles.

Consequently, the amount of direct costs attributable to finished products produced in March:

RUB 1,294,800 - 345,264 rub. = 949,536 rub.

In March, the workshop produced 55 air conditioners. Then the initial cost of the air conditioner used as a fixed asset for the production needs of the enterprise in tax accounting will be as follows:

RUR 949,536/unit : 55 units = 17,264.29 rub.

Indirect costs of the workshop for the production of air conditioners in March, taking into account the balance of overhead costs at the beginning of the month<*>are:

75,000 rub. + 323,200 rub. = 398,200 rub.

<*>The amount of overhead costs attributable to the balance of work in progress at the beginning of the month in tax accounting is given as initial data in the example.

General production expenses are included in the initial cost of the created fixed asset item. And they are taken into account as part of the indirect expenses of the enterprise’s collective tax register, reducing the tax base for income tax for March. The accountant must calculate depreciation in tax accounting from the 1st day of the month following the one in which the fixed asset was put into operation. This is established by clause 2 of Article 259 of the Tax Code of the Russian Federation.

Module LLC will calculate depreciation on the air conditioner in tax accounting using the straight-line method. Amount of monthly depreciation charges in 2004:

RUB 17,264.29 x (1 month: 60 months) = 288.31 rub.

The amount of monthly depreciation deductions in accounting is greater than in tax accounting by 40.51 rubles. (328.82 - 288.31). This is due to the fact that the initial cost of the air conditioner in accounting is higher than in tax accounting. Therefore, in those months when he will calculate depreciation on the air conditioner, the accountant must also show a constant tax liability. Its value is equal to the product of the difference between accounting and tax depreciation and the income tax rate. This is established by clause 7 of the Accounting Regulations “Accounting for income tax calculations” (PBU 18/02), which was approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

Reflecting the permanent tax liability, the accountant of Module LLC made the following entry:

Debit 99 Credit 68 subaccount "Calculations for income tax"

• 9.72 rub. (RUB 40.51 x 24%) - reflects a permanent tax liability.

M.A. Vishnevskaya

Auditor of JSC "Aktiv"

An enterprise can independently manufacture fixed assets (hereinafter referred to as the fixed assets) either on its own (i.e., in an economic way), or with the involvement of a contractor (in a contract method).

Self-produced fixed assets must be credited to the balance sheet at their original cost (clause 146.4 of the Tax Code, hereinafter referred to as the Tax Code; clause 7 P(S)BU 7).

If the OS is created for your own needs:

economically– their initial cost includes all expenses provided for in clause 8 P(S)BU 7, namely:

• direct material costs (raw materials, spare parts, semi-finished products, etc.);
• direct costs of paying employees with accrued unified social contributions;
• general running costs;
• costs of paying for the services of third-party organizations for the manufacture, installation, installation and commissioning of such assets;
• depreciation of equipment, etc.;

contract method - their initial cost includes the costs of paying for work and services performed contractor, and other costs specified in clause 8 of P(S)BU 7.

Thus, the costs of manufacturing OS in accounting and tax accounting form the initial cost of such OS. Subsequently, they are depreciated (clauses 146.5, 146.6 of the Tax Code; clause 8 of P(S)BU 7) and are not included in the expenses of the current period (clause 139.1.5 of the Tax Code).

The costs of producing the OS are capital investments, are accumulated in the debit of account 15 from the credit of expense accounts (20, 23, 25, 65, 66, 91, etc.), and when the facility is put into operation, they are written off by accounting entries: Dt 10, 11 - Kt 15.

In order to form the initial cost, situations are distinguished when:

• first, the enterprise decided that OS objects would be manufactured (created) for its own needs, and then these OS were manufactured;
• first, the objects were manufactured as finished products of the enterprise or purchased as goods (i.e., for sale), and then it was decided that part of such finished products or goods would be used as fixed assets by the enterprise itself. That is, objects are transferred to fixed assets from current assets.

In the second situation - when objects are transferred from current assets (finished products, goods, etc.) to fixed assets, their initial cost is equal to the cost of such finished products or goods, which is determined in accordance with P(S)BU 9 “Inventories” and P(S)BU 16 “Expenses” (clause 11 P(S)BU 7).

In addition, if at the same time costs are also incurred for transportation, installation and assembly of the object at the place of its operation, then these costs also increase the initial cost of the object.

Production of fixed assets and transfer from current assets

The company made the following decisions:

• make a table for your own production needs;
• transfer a wardrobe from finished products to OS, and a leather chair for the manager's office from goods.

We will reflect these transactions in accounting.

(UAH)

This shows simple steps to create an operating system in an enterprise. We are not yet considering more complex business operations related to the construction and construction of objects, the rules and requirements for their production. There is a time for everything: we move from simple to complex. And then the complex will become simple.

To accept the created fixed assets, the organization should form a commission, which should determine:

• Is the fixed asset suitable? technical specifications and is it possible to put it into operation;

• whether it is necessary to bring (rework) the fixed asset to a state suitable for use.

Documenting

After examining the object, the commission must give an opinion on the possibility of its use. To do this, you need to draw up a primary document, which must contain the mandatory details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. Such a document may be an act ofform No. OS-1a or by form No. OS-1 .

Act on form No. OS-1a use in the construction of buildings (structures). Compile it at the time the object is included in fixed assets (at the time its value is reflected in account 01 “Fixed assets” or 03 “Income-generating investments in material values") (paragraph 2 of the instructions approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7). Draw up an act based on primary accounting documents confirming the expenses incurred. Do not fill out the details of the donating organization, which are provided at the beginning of the act, as well as the sections “Information on the condition of the fixed asset object on the date of transfer” and “Passed over”.

In the act of form No. OS-1a please indicate:

• number and date of its compilation;

• full name of the fixed asset;

• place of acceptance of the fixed asset;

• factory and assigned inventory numbers of the fixed asset;

• depreciation group number and useful life of a fixed asset ;

• information about the content of precious metals and stones;

• other characteristics of the fixed asset ( total area, number of floors, etc.).

In addition, put a note on the conclusion of the acceptance committee (for example, the entry “Can be used”). The executed act is approved by the head of the organization.

When producing other fixed assets (except buildings and structures) on your own, useForm of act No. OS-1 . When filling it out, apply the same rules as when compilingForm No. OS-1a .

This procedure follows from the instructions approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

Simultaneously with the preparation of the act onform No. OS-1a (OS-1 ) fill out the inventory card according toform No. OS-6a (OS-6 ) in one copy. Draw up an inventory card on the basis of the act and primary documents. In the future, enter into the card information about all changes that affect the accounting of fixed assets (revaluation, modernization, internal movement, disposal). Reflect this information on the basis of primary documents (for example, on the basis of an acceptance certificate for modernized fixed assets form No. OS-3).

This procedure is provided for by the instructions approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

Attention: absence (failure to submit) primary documents for accounting of fixed assets is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation), for which tax and administrative responsibility .

Initial cost

Fixed assets constructed on an economic basis are accepted for accounting at their original cost (clause 7 of PBU 6/01). Include in the initial cost all costs directly related to the manufacture of the object (clause 8 of PBU 6/01, clause 5.1.1 of the Regulations approved by the Ministry of Finance of Russia dated December 30, 1993 No. 160). For example, expenses for paying salaries to employees involved in production, for the purchase of building materials, for the maintenance of construction machines, etc. A detailed list of expenses that form the initial cost of constructed (manufactured) fixed assets is given intable.

When forming the initial cost of an object, take into account expenses based on:

• primary accounting documents (requests, invoices, pay slips, etc.);

• any other documents confirming the costs incurred (customs declarations, business travel orders, etc.).

For registration, accept documents that contain the mandatory details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. For more information on preparing primary documents, see How to manage document flow in accounting .

During the operation of a fixed asset, its initial cost does not change. Therefore, if any costs associated with the creation (manufacturing) of an object are incurred by the organization after it is included in fixed assets, do not change the initial cost. And consider the costs as part of current expenses. The exception is casescompletion (retrofitting) , reconstruction, modernization, partial liquidation And revaluation fixed asset. This procedure follows from paragraph 14 of PBU 6/01.

Situation: Is it possible in accounting to include the salaries of administrative and managerial personnel in the initial cost of a fixed asset constructed on an economic basis? The organization does not carry out any activities.

Yes, you can.

General business expenses are included in the initial cost of a fixed asset only if they are directly related to the creation of the object. This is stated in paragraph 8 of PBU 6/01 and paragraph 5.1.1 of the Regulations approved by the Ministry of Finance of Russia dated December 30, 1993 No. 160. If the organization does not conduct other activities, then during construction the administrative and managerial personnel perform functions related to its provision. Consequently, under these conditions, the costs of maintaining administrative and managerial personnel can be included in the initial cost of the facility being created. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated March 2, 2006 No. 03-03-04/1/178.

Accounting: creation in a self-employed way

In accounting, all costs associated with the construction of an object using economic means are reflected in account 08-3 “Construction of fixed assets”. In this case, make the following entries:

Debit 08-3 Credit 10 (23, 25, 26, 60, 70, 76...)
- reflects the costs associated with creating an object and bringing it to a state suitable for use;

Debit 19 Credit 60 (76)
- VAT is reflected on costs associated with creating an object and bringing it to a state suitable for use.

Often, an organization uses property produced for sale for its own needs. If you plan to include former products in fixed assets, then first create its value on account 08. At the same time, make the following entry:

Debit account 08 Credit account 43
- the cost of the created property is taken into account as part of investments in non-current assets.

We note that although such posting is not provided for in the Instructions for the chart of accounts, it is correct. After all, the Instruction does not regulate accounting and has no advantages over PBU (paragraphs 1, 2 of the preamble to the Instructions for the chart of accounts, letter of the Ministry of Finance of Russia dated March 15, 2001 No. 16-00-13/05).

There is no need to reverse or correct this entry. The fact that the property was initially taken into account in account 43 is not a mistake. At that time, it was intended to be used as part of the MPZ (clause 2 of PBU 5/01).

The procedure for forming the initial cost of a fixed asset and its evaluation is prescribed in PBU 6/01, which is mandatory for use. Therefore, first include the value of the property that you decide to use as a fixed asset as part of investments in non-current assets. This follows from paragraphs 7-12 of PBU 6/01 and paragraph 8 of paragraph 2 of PBU 22/2010.

As soon as the object responds certain criteria , include it in fixed assets in general procedure.

Accounting: creation by contractor

In the process of creating a fixed asset on an economic basis, an organization can attract contractors to perform individual works. Also take into account the cost of their services when forming the initial cost of the fixed asset being created (clause 8 of PBU 6/01). Make the following wiring:

Debit 08-3 Credit 60 (76)
- reflects the cost of contract work for the construction of fixed assets;

Debit 19 Credit 60 (76)
- VAT presented by the contractor is reflected.

For information on the specifics of accounting for fixed assets manufactured by contract, seeHow to record contract construction of fixed assets in accounting .

Accounting: acceptance for accounting and commissioning

Reflect the cost of accepted finished objects on account 01 “Fixed Assets” or account 03 “Income Investments in Material Assets”, to which open the sub-accounts “Fixed Assets in Warehouse (In Stock)” and “Fixed Assets in Operation”. If the time of registration of the fixed asset and itscommissioning match, make the wiring:

Debit 01 (03) subaccount “Fixed assets in operation” Credit 08-3
- the fixed asset created on an economic basis was accepted for accounting and put into operation at its original cost.

If the moments of registering a fixed asset and its putting into operation do not coincide, make the following posting:

Debit 01 (03) subaccount “Fixed asset in warehouse (in stock)” Credit 08-3
- the created object is taken into account as part of fixed assets at its original cost.

This procedure is provided for in paragraph 20 Guidelines, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, and Instructions for the chart of accounts.

Accounting: depreciation and depreciation

In accounting, pay off the cost of fixed assets bydepreciation charges . For fixed assets of non-profit organizationsdepreciation is charged . This procedure is provided for in paragraph 17 of PBU 6/01.

BASIC

In tax accounting, fixed assets constructed on an economic basisreflect at original cost .

Input VAT on costs associated with creating an object and bringing it to a state suitable for use should be deducted at the time they are accepted for accounting (for example, on account 10 - for materials) (clauses 1 and 6 of Article 171, clause 1 and 5 of Article 172 of the Tax Code of the Russian Federation). Along with this, must be fulfilled other conditions required for deduction .

Carrying out construction and installation work for one’s own consumption is subject to VAT (subclause 3, clause 1, article 146 of the Tax Code of the Russian Federation). Therefore, at the end of each tax period, the organization must charge tax(clause 2 of article 159 and clause 10 of article 167 of the Tax Code of the Russian Federation). Take it for deduction possible in the same tax period (clause 6 of article 171 and clause 5 of article 172 of the Tax Code of the Russian Federation).

Co next month after the facility is put into operation start calculating depreciation .

From the next month after the fixed asset is accepted for accounting (reflected on account 01 or 03)include its value in the property tax base (Clause 1 of Article 374 of the Tax Code of the Russian Federation).

An example of reflection in accounting and taxation of the production of fixed assets on an economic basis. The organization did not involve contractors during the construction process

CJSC Alfa began construction of a hangar in January using a self-propelled method without the involvement of contractors. The organization completed construction in March. The hangar was put into operation in the same month.

In January, the organization purchased construction materials in the amount of 590,000 rubles. (including VAT - 90,000 rubles). All of them were completely spent during the construction process: in January - in the amount of 200,000 rubles. (excluding VAT), in February - by 200,000 rubles, in March - by 100,000 rubles. The monthly salary of workers involved in the construction of the facility (including contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases) amounted to 98,000 rubles.

Operations related to the construction of the hangar are reflected in the accounting records using the following entries.

In January:

Debit 10-8 Credit 60
- 500,000 rub. - purchased building materials;

Debit 19 Credit 60
- 90,000 rub. - reflected input VAT on building materials;

- 90,000 rub. - accepted for deduction of input VAT on building materials;

Debit 08-3 Credit 70 (69)
- 98,000 rub. - the wages of workers involved in the construction of the hangar in January are reflected in capital investments;

Debit 08-3 Credit 10-8
- 200,000 rub. - the cost of building materials transferred for the construction of the hangar in January is reflected as part of capital investments.

In February:

Debit 08-3 Credit 70 (69)
- 98,000 rub. - the wages of workers involved in the construction of the hangar in February are reflected in capital investments;

Debit 08-3 Credit 10-8
- 200,000 rub. - the cost of materials transferred for the construction of the hangar in February is reflected as part of capital investments.

In March:

Debit 08-3 Credit 70 (69)
- 98,000 rub. - the wages of workers involved in the construction of the hangar in March are reflected in capital investments;

Debit 08-3 Credit 10-8
- 100,000 rub. - the cost of building materials transferred for the construction of the hangar in March is reflected as part of capital investments.

Debit 01 subaccount “Fixed assets in operation” Credit 08-3
- 794,000 rub. (98,000 rub. × 3 months + 200,000 rub. + 200,000 rub. + 100,000 rub.) - a hangar built on an economic basis was registered and put into operation.

On the last day of March, the accountant charged VAT on the cost of construction and installation work and then reflected the tax deduction. The following entries were made in the organization's records:

Debit 19 Credit 68 subaccount “VAT calculations”
- 142,920 rub. ((98,000 rubles × 3 months + 500,000 rubles) × 18%) - VAT is charged on construction and installation work performed on a self-employed basis;

Debit 68 subaccount “VAT calculations” Credit 19
- 142,920 rub. - VAT accrued on construction and installation work performed on a self-employed basis is accepted for deduction.

Thus, in accounting, the initial cost of the constructed hangar was 794,000 rubles. The accountant indicated this amount in the act in form No. OS-1a, which he drew up when registering the finished object.

In tax accounting, Alpha's accountant included the hangar as part of depreciable property at an original cost of RUB 794,000.

Situation: How can an organization record the receipt of investments for the construction of real estate under a concession agreement?

In your accounting when you receive investments, reflect the accounts payable to the grantor. Write off the debt after transferring to the grantor the costs of constructing the facility in part of these investments. In tax accounting, reflect the receipt of investments as non-targeted budget subsidies.

Let's explain everything in order. Under a concession agreement, the concessionaire is obliged, at his own expense, to create or reconstruct an object, the ownership of which belongs or will belong to the grantor. This gives the concessionaire the right, during the period determined by the agreement, to use this facility in its entrepreneurial activity. In this case, the grantor may assume part of the costs of creating (reconstructing) the object of the concession agreement. Such rules are established in parts 1 and 13 of Article 3 of the Law of July 21, 2005 No. 115-FZ.

In our case, the grantor assumed part of the costs in the form of investments in construction. This must be reflected in accounting in a special way.

Accounting

In the accounting of the concessionaire, in terms of investments from the grantor, neither income nor expenses arise. Reflect the receipt of investments by posting:

Debit 51 Credit 76
- receipt of investments from the grantor.

Reflect the expenses for the construction of concession property on account 08:

Debit 08 subaccount “Expenses for reconstruction of concession property” Credit 10 (23, 60, 68, 69, 70, 76...)
- expenses for the construction of the facility are reflected.

When the reconstruction is completed, reflect your own expenses on account 04. And transfer the expenses regarding the received investments to the grantor. Make the following entries in your accounting:

Debit 04 Credit 08
- own expenses for the construction of the facility are included in intangible assets;

Debit 76 Credit 08
- expenses for the construction of the facility, in part of the received investments, were transferred to the grantor.

From the month following the month of completion of construction, start charge depreciation on an intangible asset. Do this for the duration of the concession agreement. The wiring is like this:

Debit 20 (23, 25, 26) Credit 05
- depreciation has been accrued on the intangible asset.

The constructed object itself should be accounted for in the off-balance sheet account. For example, you can open account 012 “Property received under a concession agreement.” Accept it for accounting at the cost indicated in the acceptance certificate. From the month following the month the object was accepted for accounting, begin accruing depreciation. Accrue depreciation over the term of the concession agreement. Account for depreciation amounts in a separate off-balance sheet account, for example 013 “Depreciation of property received under a concession agreement.”

Make the following entries in accounting:

Debit 012
- the constructed concession facility is reflected;

Debit 013
- depreciation has been accrued.

This procedure follows from PBU 14/2007, newsletter Ministry of Finance of Russia No. PZ-2/2007, Instructions for the chart of accounts (accounts 08, 04, 05, 10, 20, 51, 76) and confirmed by the Ministry of Finance of Russia in a letter dated February 8, 2016 No. 03-05-05-01/ 6120.

Income tax

In tax accounting, take the constructed object into account at its original cost. This will be the sum of the costs of constructing the facility and bringing it to a state suitable for use. Including expenses financed by the grantor. This conclusion can be drawn from the provisions of paragraph 10 of paragraph 1 of Article 257 of the Tax Code of the Russian Federation.

Starting from the month following the one in which the object was put into operation, begin calculating depreciation (paragraph 6, paragraph 1, article 256, paragraph 4, article 259 of the Tax Code of the Russian Federation). Depreciate the asset over its useful life. In Chapter 25 of the Tax Code of the Russian Federation there is no special procedure for determining the period of use of fixed assets received under a concession agreement. That's why follow the general rules (letter of the Ministry of Finance of Russia dated October 20, 2010 No. 03-03-06/1/654).

The investment itself should be viewed as budget subsidy, which for tax accounting purposes is not recognized as a target . Therefore, include the funds received in income as you recognize depreciation charges as expenses.

At the end of the concession agreement, include the amount of investment not included in income in non-operating income. Do this on the last date of the reporting (tax) period in which the transaction took place. And take into account the amount of underaccrued depreciation on the object as part of non-operating expenses.

This follows from the provisions of subparagraph 8 of paragraph 1 of Article 265, paragraph 4.1 of Article 271 of the Tax Code of the Russian Federation, Article 78 of the Budget Code of the Russian Federation. This approach is also confirmed by representatives of the Russian Ministry of Finance in private explanations.

simplified tax system

Organizations using the simplified system are required to keep accounting records, including fixed assets, in full (Part 1, Article 2 of Law No. 402-FZ of December 6, 2011). At the same time, in order not to lose the right to apply the simplification, the organization must control the residual value of fixed assets, which cannot exceed 100,000,000 rubles. (Subclause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation).

For information on the simplified features of accounting for fixed assets built (manufactured) on an economic basis, seeHow to use the simplified tax system to take into account the receipt of fixed assets and intangible assets .

Situation: Is it possible to take into account when calculating the single tax the costs of constructing a fixed asset built on an economic basis? The organization applies the simplification and pays a single tax on the difference between income and expenses.

Yes, you can.

The right to take into account the costs of constructing a fixed asset is in no way connected with the method of construction or manufacture of fixed assets (subclause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Therefore, the organization has the right to take into account in expenses when calculating the single tax the costs of constructing a fixed asset using economic methods.

UTII

Organizations that pay UTII are required to keep accounting records in full (Article 2 of the Law of December 6, 2011 No. 402-FZ). Therefore, when reflecting fixed assets built on an economic basis in accounting, , as with common system taxation.

Operations related to the receipt, movement and disposal of fixed assets do not affect the calculation of UTII (clause 1 of Article 346.29 of the Tax Code of the Russian Federation).

If the fixed asset created by economic means is a piece of real estate, then the organization must register the ownership of it (Part 1, Article 4 of Law No. 122-FZ of July 21, 1997). For details on the accounting features of such objects, seeHow to record the receipt of fixed assets subject to state registration .

OSNO and UTII

If an organization applies a general taxation system and pays UTII, then the calculation of taxes during the construction (manufacturing) of a fixed asset depends on the type of activity for which it is used.

If a fixed asset is used only within the framework of activities on the general taxation system, then the costs of its construction (manufacturing) are taken into account according to the rules in force (clause 9 of article 274 and clause 7 of article 346.26 of the Tax Code of the Russian Federation).

If the fixed asset is used only within the framework of activities on UTII, then do not take into account any expenses in the single tax base. Since the object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation).

A fixed asset created by an economic method can be used in the activities of an organization subject to UTII and in activities for which the organization pays taxes under the general taxation system. In this case, the costs of creating a fixed asset, which form its initial cost, must be distributed. This must be done to determine the amount of depreciation that can be included in the income tax calculation.

This procedure follows from paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation. For more information, seeHow to take into account expenses when combining OSNO with UTII .

The input VAT amount also needs to be distributed. This must be done to determine the amount of tax that can be legally deducted. This procedure is provided for in paragraphs 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation. For more information, seeHow to deduct input VAT with separate accounting taxable and non-taxable transactions.

We produce electrical panels. One of them was produced for the organization’s own needs and installed. The actual cost is more than 40 thousand rubles. What accounting entries need to be made? What amounts should be reflected in these entries for accounting and tax purposes? Production and write-off for needs are reflected in different months?

Finished products produced by an organization are part of inventories intended for sale and are taken into account at actual cost, which is determined based on the actual costs associated with its production.

When products are released from production and posted to the warehouse, an entry is made in the accounting records to the debit of account 43 “Finished products” and the credit of account 20 “Main production”.

A unit of finished product transferred from a warehouse for use for production purposes for a period exceeding 12 months, with a cost of more than 40,000 rubles. accepted by the organization for accounting as an asset.

According to clause 7 of PBU 6/01, fixed assets are taken into account at their original cost. In this case, the initial cost of an OS item manufactured by an organization is recognized as the actual costs associated with the production of this OS item, formed in the manner established for accounting for the costs of the corresponding types of products manufactured by the organization.

Consequently, in the case under consideration, the initial cost of the fixed asset is equal to the actual cost of the manufactured electrical panel formed in accounting.

The actual cost of a unit of finished product, reflected in account 43, which the organization intends to use as an asset, is written off to the debit of account 08 “Investments in non-current assets”, subaccount 08-4 “Acquisition of fixed assets”. The generated initial cost of an asset ready for operation is written off to account 01 “Fixed Assets”.

In accounting, the cost of an asset is repaid by calculating depreciation from the first day of the month following the month in which this object was accepted for accounting (clauses 17, 21 of PBU 6/01).

The transfer of equipment from the finished product warehouse to its own division for use as fixed assets is carried out on the basis of the Requirement-invoice (Form N M-11).

Reflection of equipment as part of the fixed assets is drawn up in the Certificate of Acceptance and Transfer of Fixed Assets (Form N OS-1).

And from the 1st day of the month following the month of commissioning this tool, take into account monthly accrued depreciation as part of expenses (clause 2, clause 3, article 273 of the Tax Code of the Russian Federation).

The rationale for this position is given below in the materials of the Glavbukh System

Article:
Conversion of finished products into fixed assets

The organization built a gas distribution pipeline to its microdistrict under construction in 2008. They planned to sell it, so it was listed on account 43. The costs of its maintenance were charged to account 44. Now the founders decided to keep it, that is, the organization must transfer the gas pipeline to account 01 and start accruing depreciation. Is it enough to attach the founders’ decision to the accounting certificate to complete the transfer?

Yes, in principle, in order to confirm the legality of a given business transaction, this should be enough. The decision of the founders in this case will be the primary document confirming the intention to use the gas pipeline as a fixed asset. After all, it is the intention, and not the beginning of the actual use of property as a fixed asset, that is the basis for its accounting as part of fixed assets, according to Article 4 of PBU 6/01.

Article:
Tax officials told how to convert products into fixed assets

We produce expensive devices, the models of which quickly become outdated. We still have one device left, which we made last year and which is unlikely to be sold. We want to transfer the device to fixed assets and use it in our company. How to arrange such a transfer and determine the initial value of the asset?

The transfer of finished products into fixed assets is formalized by order of the manager and an act in the OS-1 form.

Finished products in tax accounting are assessed based on the direct costs attributable to them (Article 318, paragraph 2 of Article 319 of the Tax Code of the Russian Federation). And the initial cost of assets is determined as the sum of the costs of their acquisition, production and bringing to working condition (clause 1 of Article 257 of the Tax Code of the Russian Federation). Consequently, when converting a device from finished products to fixed assets, its initial cost will be the amount of direct costs that the company incurred in its manufacture in 2010.*

If the company did not keep tax records of direct expenses for each unit of finished products last year, then it is possible to conduct an inventory of them. And based on its results, draw up a tax register with a calculation of the amount of direct expenses attributable to the outdated device.

Among the many types of fixed assets acquired by an organization, there may be those that require installation. For example, such objects include production equipment, which is put into operation only after assembly and attachment to a support, or control and measuring instruments mounted in the installed equipment.

As a rule, equipment after its installation is accounted for as part of fixed assets, therefore it is taken into account at its original cost.

So how do you take into account fixed assets that require installation?

The initial cost of the property should include:

— the amount paid to the supplier for the equipment under the contract;

- the amount paid for the delivery and bringing the fixed asset into a condition suitable for further use.

This accounting procedure is specified in clauses 7 and 8 of PBU 6/01.

To determine the cost of equipment requiring installation, account 07 “Equipment for installation” is used. It reflects all the costs of installing fixed assets: the cost of materials used for installation, salaries of employees performing installation, consulting services, etc.

All this increases the initial cost of the fixed asset. The amount of costs for installation of equipment is determined on the basis of primary documents: these can be contracts, invoices, certificates of work performed, etc. In addition, documents confirming expenses incurred may be business trip orders, customs declarations, etc.

Meanwhile, it is necessary to pay attention to the following point: when determining the cost of equipment that requires installation, the standards of PBU 6/01 are not applied. In this case, you should be guided by the rules of paragraph 23 of the Regulations on maintaining accounting And financial statements in the Russian Federation (approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

We prepare the documents correctly!

When preparing documentation for equipment that requires installation, it is necessary to take into account the norms of the Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets.”

Acceptance of fixed assets requiring installation is carried out by a special commission that checks the compliance of the equipment technical specifications, absence of defects, possibility of its use, etc., and draws up an act of acceptance (receipt) of equipment (form No. OS-14).

You can install fixed assets either on your own or with the help of a contractor. In any case, an act on acceptance and transfer of equipment for installation is drawn up (form No. OS-15), into which information is entered based on the act f. No. OS-14. It is worth noting the fact that when performing installation work by a contractor this document drawn up in a single copy: in the organization act, the contractor notes that he has received the equipment for installation, puts his signature and takes a copy of the act.

After completion of all installation work, the commission checks the completeness and quality of the work performed and draws up an act of acceptance and transfer of fixed assets (form No. OS-1). From this moment on, the equipment becomes the main means.

We reflect the installation of fixed assets in accounting

First of all, it is necessary to reflect in accounting all the costs of purchasing equipment. For this, account 07 “Equipment for installation” is used. This includes not only the cost of the equipment itself, but also consulting services, delivery costs, etc. Based on the act f. No. OS-14 the following entries are made:

Debit 07 Credit 60 (76)

— the cost of equipment requiring installation and the cost of its acquisition;

Debit 19 Credit 60 (76)

- for the amount of “input” VAT.

To account for the costs of installation of fixed assets, account 08-3 “Construction of fixed assets” is intended. After registration of the act f. No. OS-15 for the cost of equipment transferred for further installation (including all costs for its acquisition), the following is posted:

Debit 08-3 Credit 07

Costs associated with installation are also collected in the debit of account 08-3:

Debit 08-3 Credit 10 (23, 25, 26, 60, 70, 76, etc.)

For these costs it is also necessary to reflect the “input” VAT:

Debit 19 Credit 60 (76)

- the amount of VAT on costs associated with the installation of equipment.

When the installation of fixed assets is completed, then on the basis of the act f. No. OS-1, they are accepted for accounting as newly created fixed assets and put into operation. In this case the following wiring is done:

Debit 01 (03) subaccount “Fixed asset in warehouse (in stock)” Credit 08-3

Debit 01 (03) subaccount “Fixed assets in operation” Credit 08-3

- to the initial cost of the created fixed asset.

VAT

It is worth dwelling on some points related to VAT accounting:

— input VAT on equipment that requires installation is deducted at the moment when it is reflected in accounting (on account 07);

- in the case when the equipment is supplied for a fee, then both the VAT paid to the supplier and the VAT on the costs associated with the purchase of the equipment are taken into deduction;

— when installing equipment by a contractor, “input” VAT is taken for deduction immediately after the cost of installation work is reflected on account 08-3;

— if the installation was carried out on its own, then at the end of each tax period VAT is charged on the cost of installation work, and in the same period it is deducted.

These provisions are specified in the Tax Code of the Russian Federation (clause 2 of article 159, clause 10 of article 167, clauses 1 and 6 of article 171, clauses 1 and 5 of article 172), as well as in letters from the Ministry of Finance of Russia dated April 13 2006 No. 03-04-11/65 and dated August 27, 2010 No. 03-07-08/250.

Example

In June 2012, Snezhinka LLC purchased equipment to assemble a production line. In accordance with the supply agreement, the equipment costs RUB 2,360,000. (including VAT – 360,000 rubles). Paid 11,800 rubles for delivery to the transport company. (including VAT - 1800 rubles). In the same month, the organization began installing equipment in the main production workshop.

A contractor was hired to install the equipment. The cost of his services was 59,000 rubles. (including VAT – 9,000 rubles).

In July, the installation of the production line was completed and the equipment was put into operation. In the same month, the contractor drew up an act in form No. KS-2 and a certificate in form No. KS-3, on the basis of which the organization made payments to him for installation.

When commissioning the equipment, the company accountant drew up a report in form No. OS-1.

The following entries were made in the accounting records of Snezhinka.

Debit 07 – Credit 60
– 2,000,000 rub. – cost of equipment purchased from the supplier;

Debit 07 – Credit 60
– 10,000 rub. – transport services for the delivery of equipment have been taken into account;

Debit 19 – Credit 60
– 360,000 rub. input VAT on equipment has been taken into account;

Debit 19 – Credit 60
– 1,800 – input VAT on transport services;

Debit 08-3 - Credit 07
– 2,010,000 rub. – the equipment has been handed over for installation;

Debit 68 subaccount “VAT calculations” Credit 19
– 361,800 rub. – input VAT is accepted for deduction.

Debit 08-3 – Credit 60
– 50,000 rub. – cost of contractor services for installation of equipment;

Debit 19 – Credit 60
– 9,000 rub. – input VAT on installation work is taken into account;

Debit 01 - Credit 08-3
– 2,060,000 rub. – the equipment has been put into operation;

Debit 68 – Credit 19
– 9,000 rub. – input VAT on installation work is accepted for deduction.

What else needs to be included in the initial cost of a fixed asset? And about when to start calculating depreciation.

In your practice, do you often encounter the purchase of fixed assets that require installation? Please share in the comments!