In accounting, fixed assets can be evaluated at different costs, but the initial, restorative and residual are used more often.
The initial value of fixed funds made by the founders to contributions to the authorized (share) capital is their monetary assessment by agreement of the parties.
The initial value of the fixed assets obtained free of charge is considered their current market value at the date of adoption. The current market value is determined on the basis of prices for similar products of the manufacturer, price levels according to state statistics authorities (trade inspections) or expert conclusions.
The initial value of the fixed assets acquired for the fee is recognized as the amount of the actual cost of the organization for the acquisition, construction and production (without value added tax and other reimbursed taxes).
The initial value of fixed assets obtained under contracts providing for non-monetary funds is considered the cost of values \u200b\u200btransmitted (or subject to transmitted) by the Organization. This cost is established on the basis of the price of similar values \u200b\u200bin comparable circumstances.
In the initial value of all the facilities of fixed assets, the actual costs of the organization on their delivery and bringing into a working condition are included. In addition, increase the initial cost of fixed assets paid for information and consulting services, registration fees and fees, remuneration paid by intermediary organizations, interest on borrowed funds, if they are brought to acquire an object (before commissioning), etc. If the fixed assets are imported, then customs fees and duties are included in their initial cost.
The initial value of fixed assets may vary with completion, re-equipment, reconstruction, modernization, partial liquidation and reassessment of objects.
A commercial organization may not more than once a year (at the beginning of the reporting year) to overestimate the groups of homogeneous facilities of fixed assets at replacement cost. The rehabilitation cost is the cost of their reproduction for a specific date usually the regenerative cost is determined by recalculating the initial cost (or reducing value, if the object has already been revalued), by indexing or by the method of direct (or expert) assessment according to documented market prices. At the same time recalculate and the amount of depreciation accrued in the entire time of use of the object. If the organization decides to overestimate the group of fixed assets, it will need to be done regularly.
The results of the revaluation of fixed assets were recorded in accounting separately. They are not included in the reporting of the previous year, and are used in the formation of the residual value of objects at the beginning of this year.
The amount of the accommodation of fixed assets as a result of the revaluation increases the additional capital of the organization. The amount of markdown objects refers to a decrease in additional capital formed by the amount of the accommodation of this object, conducted in previous years. Exceeding the summation of the object of the object over the amount of its completion is related to the account of the unallocated profits (uncovered loss) and necessarily revealed in the accounting statements of the organization.
To determine the residual value, it is necessary from the initial (or restorative) cost to subtract the amount of the accrued depreciation of fixed assets. It is at this cost that they are reflected in the balance sheet.
Accounting of fixed assets should ensure the following tasks:
Fixed assets come to the organization and are accepted for accounting in cases of their acquisition, structures (manufacturing), making founders to their contributions to share capital, receiving under the contract of donation and other revenues.
The most common way to receive fixed assets is their acquisition for a fee under the contract of sale.
All costs of buying fixed assets that do not require installation (amount paid by the Supplier are not required; information and consulting services related to the acquisition of fixed assets; registration fees and customs duties; government fees for the acquisition of rights to fixed assets; reward mediation organization, etc.), At the account of 08 "Investments in non-current assets", on the subaccount "Acquisition of fixed assets". Thus, when documenting perfect operations performed in accounting, the following entries are made:
Kt 60 "Calculations with suppliers and contractors", 66 "Calculations on short-term loans and loans", 67 "Calculations on long-term loans and loans", 76 "Settlements with different debtors and creditors", etc.
When considering the acquisition of fixed assets requiring installation, the accounting records reflect the following entries:
Dt 07 "Equipment to installation"
Dt 19 "Value Added Tax on Acquired Values" - for the amount of allocated value added tax
Kt 60 "Calculations with suppliers and contractors."
When transferring equipment to assembly in accounting, the following entries are made:
Dt 08 "Investments in non-current assets", subaccount "Acquisition of fixed assets"
Kt 07 "Equipment to installation", 60 "Calculations with suppliers and contractors" - for the cost of completed installation work.
If the object of fixed assets is taken to account after the construction (construction, manufacturing), then the accounting reflection of this operation may be different, depending on the contract (third-party organization) or economic (independent division of the organization), the object was built.
With a contracting method of construction, taking into account the object is reflected in the same wiring as the purchase under the contract of sale. If the structure was carried out by its own forces, the entire amount of the costs produced is pre-accumulated on the account of the auxiliary unit and is included in the actual initial cost of the main means of the record:
Dt 08 "Investments in non-current assets", subaccount "Construction of fixed assets"
Kt 23 "Auxiliary Production".
When the object of fixed assets enters the organization as a contribution to the authorized capital from the founder (participant), then this operation is reflected in accounting accounts.
Dt 08 "Investments in non-current assets", subaccount "Acquisition of fixed assets"
Kt 75 "Calculations with the founders", subaccount "Calculation of deposits into authorized (share) capital".
Providing organizations of fixed assets in gratuitous use in accounts reflect the following entry:
Dt 08 "Investments in non-current assets", subaccount "Acquisition of fixed assets"
Kt 98 "Incomes of future periods", subaccount "Frequent arrivals".
After commissioning, free of charged objects obtained, reflected on the subaccount "Grant arrivals", are written off during the entire useful use of these objects in the amount of depreciation accrued on them.
Accounting for the recovery of fixed assets is carried out in the context of classification groups and inventory facilities.
With the introduction of fixed assets, the Commission appointed by the head of the Organization issues an act of acceptance and transmission. For these purposes, the following types of unified documents can be used: "Act about the acceptance-transmission of the object of fixed assets (except for buildings, structures)" (form No. OS-1); "Act about the acceptance-transmission of the building (facilities)" (form No. OS-1A); "Act about acceptance-transmission of groups of fixed assets (except for buildings, structures)" (form No. OS-16). In any case, in the act of receiving and transmission, the characteristic of an object (or group of objects) is indicated, its (their) location, year of manufacture or construction, commissioning date, test results, compliance with the technical condition, the number of the depreciation group in accordance with the provisions of the Tax Code of the Russian Federation and Dr. To the act of acceptance and transmission, the necessary technical documentation (passports, specification, work instructions, etc.) is attached.
If the equipment received equipment that requires installation, then for its accounting it uses "Act of reception (admission) of equipment" (form No. OS-14). The act is also compiled by the Commission on the reception of fixed assets and is approved by the head of the organization. When the equipment is transferred to perform installation work, an "act on acceptance-transmission equipment in installation" is filled (form No. OS-15). If the installation is carried out in a contractive method, then the Commission should include a representative of this installation organization. Reception of the installed and ready-to-use equipment in the composition of fixed assets is issued as an act in form No. OS-1 or No. OS-16.
Each fixed assessment object is assigned an inventory number that is saved for the entire operation time of the object. Typically, objects are numbered by a serial-ordinal system, the numbers are indicated in all primary documents and accounting registers. As a rule, new ordinal numbers are appointed to the incoming objects; Assigning numbers of retired objects can lead to confusion and errors in accounting.
The act of acceptance and transmission together with the attached technical documents is transmitted to the accounting department of the organization, where the inventory card opens on its basis. Currently, for these purposes, it is recommended to open one of the unified forms, form No. OS-6 "Inventory card accounting card of fixed assets" (for one facility); Form No. OS-BA "Inventory card accounting card of fixed assets" (for several objects); Form No. OS-66 "Inventory book of fixed assets" (for use in small enterprises). In the inventory cards, the entire path of movement of the object (or group) is reflected: admission, all movements within the organization, reconstruction, modernization, overhaul, disposal or write-off, and also reflect information about accrued depreciation from the beginning of operation and on the revaluation of fixed assets. In addition, the inventory cards indicate the number of depreciation groups of fixed assets according to the rules of the Tax Code of the Russian Federation, information about objects is separate to the date of transfer and the date of adoption of accounting. To ensure safety, the inventory cards are registered in special descriptions and stored in accounting card file. As a rule, the card file is formed at the place of operation and types of fixed assets. This option of primary accounting of the movement of fixed assets is characteristic of the manual way of conducting accounting. With an automated method, inventory cards are formed by details of unified forms, but are not stored in the card file, but in computers.
Based on the inventory cards on the received and retired facilities at the end of each month, the statement of the movement of fixed assets is formed.
Accounting for the availability and movement of fixed assets commissioned is carried out on an active inventory account 01 "Fixed assets". This synthetic account can be discovered several sub-accounts by type of fixed assets.
The commissioning operation of fixed assets after their acquisition under the contract of sale is reflected:
Dt 01 "Fixed assets"
Kt 08 "Investments in non-current assets", subaccount "Acquisition of fixed assets".
A similar accounting record is also reflected by the change in the initial value of the facilities of fixed assets during their reconstruction, completion or retrofitting.
After payment of the supplier's accounts for the acquired facility of fixed assets and input, the value added tax on the acquired object is made to test. At the same time, the accounting entry on the debit of account 68 "Calculations for taxes and fees", subaccount "Calculations of VAT" and account loan 19 "Value Added Tax on Acquired Values".
During operation and under the influence of time, the fixed assets wear out, i.e. Lose its initial technical capabilities and properties. In this regard, their initial cost changes.
The value of the depreciation of fixed assets is repaid by inclusion in the cost of manufactured products (works, services) of depreciation deductions.
Depreciations are subject to facilities of fixed assets that are in the organization under property rights, economic management and operational management.
The objects of fixed assets are not subject to depreciation, the consumer properties of which over time do not change (land plots and objects of environmental management). In addition, depreciation is not charged on the objects of the housing stock (residential buildings, hostels, apartments, etc.), external improvement facilities (forestry and road enterprises, etc.), as well as on productive livestock, many years of plantations under the operational age, facilities of fixed assets of non-profit organizations. Under these objects, wear is charged at the end of the reporting year on established depreciation standards and is shown on a separate cash balance sheet 010 "depreciation of fixed assets". Wurning to the above objects is charged on the credit account 010. When removing individual objects, the deposit amount is debited from the debt of the account 010. . Analytical accounting on account 010 is conducted for each object.
According to the objects of the housing stock, which are used by the organization to extract income and are taken into account on the account of accounting for income investments in material values, depreciation is charged in the general order.
Depreciations on the object of fixed assets are accrued from the first day of the month following the month of its adoption to accounting. Depreciation is accrued regardless of the results of the organization's activities and is reflected in accounting in the reporting period to which it belongs.
Depreciation deductions are accrued until the cost of or writing off the object, i.e. Until the termination of the right of ownership to the object of fixed assets (and stops from the first day of the month following the month of full repayment of the value of the object or his write-off).
During the term of useful use of the object of fixed assets, the depreciation is terminated only in cases of its transfer by order of the head for conservation for more than three months or for the period of its recovery, which exceeds 12 months.
Objects of fixed assets with cost no more than 10,000 rubles per unit (at the time of writing a textbook), as well as acquired books, brochures and similar publications are allowed to write down on the cost of production (sales costs) as they leave for production or operation. To ensure their safety, it is necessary to organize documentary control over the movement of these objects.
The accrual of depreciation of fixed assets in accounting is recommended to produce in one of the following ways:
The organization independently chooses a method for accrualing depreciation on fixed assets and indicates it in its accounting policy. The selected method of accrual depreciation is applied during the entire useful life of the object.
With a linear method, the annual amount of depreciation deductions are determined based on the initial cost of the object and the rate of depreciation, calculated according to the useful life.
Example 1. Acquired a facility of fixed assets worth 120 thousand rubles. With a useful life - 5 years. Annual depreciation rate is calculated as follows: 100% *: 5 years \u003d 20%. The annual depreciation amount will be 24 thousand rubles. (120 000 x 20% \u003d 24 000)
With the method of a reduced residue, the annual amount of depreciation deductions are determined based on the residual value of the object at the beginning of the reporting year and the rate of depreciation, calculated according to the useful life of this facility and the acceleration coefficient established in accordance with the legislation of the Russian Federation.
Example 2. Take the terms of example 1 the initial cost of the object of 120 thousand rubles., Useful use - 5 years. The rate of depreciation based on the useful life (20%) increases on the acceleration ratio - 2. Consequently, the rate of depreciation is already equal to 40%. In the first year of operation, the annual depreciation amount is 40% of the initial value of the object, or 48 thousand rubles. (120,000 x x 40% \u003d 48 000). In the second year of operation, it is accrued in the amount of 40% of the residual value of the object, and will be 28.8 thousand rubles ((120,000 - 48,000) x 40% \u003d 28 800). At the third year, depreciation deductions are charged in the amount of 17.28 thousand rubles. ((120,000 - - 48 00 - 28 800) x 40% \u003d 17 280), etc.
With the method of writing off the cost of the amount of years of useful use of the annual amount of depreciation, based on the initial (or restorative) value of the object and the annual relation, where the number of years remaining until the end of the service life is indicated, and in the denominator - the amount of the number of years Useful use of the object.
Example 3. Again, we will use the conditions of the example 1. The initial cost of the object is 120 thousand rubles, useful life - 5 years. The sum of the number of years of its useful life is 15 (1 + 2 + 3 + 4 + 5 \u003d 15). In the first year, depreciation deductions will be 40 thousand rubles (120,000 x 5: 15 - 40 000), in the second year 32 thousand rubles. (120,000 x 4 15 \u003d 32 000), on the third year - 24 thousand rubles. (120 000 x 3: 15 \u003d 24 000), etc.
With the method of writing off the value in proportion to the volume of production (works), depreciation deductions are accrued taking into account the indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the object and the intended volume of products (works) for the entire useful use of the facility of fixed assets.
Example 4. Once again we will use the terms of the example 1. The initial cost of the object is 120 thousand rubles., Useful life - 5 years. It is assumed for the entire use of the object to release 150 thousand units of products. The ratio of the initial value of the object of fixed assets and the alleged volume of production is 80% (120,000 * 150,000 x 100% \u003d 80%). The planned production of products in the current year is 30 thousand units. Consequently, the annual depreciation amount will be 24 thousand rubles. (30 000 x 80% \u003d 24 000).
The calculation of depreciation deductions is made in a special statement in the context of the places of operation, species or individual inventory facilities of fixed assets. Depreciation deductions for fixed assets are accrued monthly, regardless of the method used, in the amount of 1/12 of the annual amount.
The results of the depreciation calculation of the calculation are used to reflect accrued amounts on a synthetic regulating contractual account 02 "Depreciation of fixed assets". Accrual depreciation deductions is reflected in the debit of various accounts (depending on where there are certain objects of fixed assets) and is reflected by the following entry:
Dt 20 "Basic Production", 23 "Auxiliary Production", 25 "Promotional Expenditures", 26 "General Expenditures", 29 "serving production and farms" and others.
According to the main means being leased (if this is not the main activity of the organization), depreciation is calculated, as a rule, the landlord and reflects an accounting record:
Dt 91 "Other income and expenses", subaccount "Other expenses"
Kt 02 "Depreciation of fixed assets."
Analytical accounting of depreciation of fixed assets is carried out by their types, individual inventory objects and locations.
Some other signs of classification and methods of accrual are provided for the purposes of taxation of the profits of organizations.
In accordance with the Tax Code of the Russian Federation, non-current assets are divided into amortized and non-immitrable property. The depreciable is the property that is located at the taxpayer on the right of ownership and is used by it to extract the income and the cost of which is repaid by depreciation. In addition, one of the conditions for attributing facilities to amortized property is the cost criterion for which the depreciation for taxation for income tax is subject to objects worth over 10,000 rubles. for a unit.
Inverted property (only for tax calculations) - these are assets obtained at the expense of budget funds, free, translated on conservation, external improvement facilities, etc. For tax purposes, depreciable fundamental funds are divided into 10 depreciation groups, depending on the timing of their useful use (this The classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups"): 1) from 1 year to 2 years inclusive; 2) Over 2 years to 3 years inclusive; 3) Over 3 years to 5 years inclusive; 4) Over 5 years to 7 years inclusive; 5) Over 7 years to 10 years inclusive; 6) Over 10 years to 15 years inclusive; 7) Over 15 years to 20 years inclusive; 8) Over 20 years to 25 years inclusive; 9) Over 25 years to 30 years inclusive; 10) Over 30 years.
Taxpayers are allowed to use only two depreciation methods. Moreover, the linear method of depreciation accrual applies to buildings, structures, transfer devices included in the last two depreciation groups. For the remaining fixed assets of the organization, either linear or nonlinear methods can be applied.
With a linear depreciation method, the amount of depreciation deductions is determined monthly as a product of the initial cost of the object and the depreciation rate determined on the basis of its useful use. In contrast to the requirements of PBU 6/01 in tax accounting, it is not determined annual, but a monthly amount of depreciation deductions. Ultimately, when choosing a linear depreciation calculation method, both in accounting and tax accounting under equal conditions (initial cost and useful use), the amount of depreciation, attributable for expenses in accounting, will be equal to the depreciation amount recognized by tax accounting.
The nonlinear method is a combined accelerated-uniform version of the write-off of the initial value of the facilities of fixed assets. At the same time, the first part (80%) of its value is written off accelerated. In this case, the method of monthly depreciation deductions is defined as a product of the residual value of the object at the beginning of the month on the double rate of depreciation. The remaining amount of the value of the object (the remaining 20%) in order to accrue depreciation is fixed, as its base cost for further calculations, and then written off evenly, i.e. The amount accrued in one month of depreciation in relation to this object is determined by the division of its base value by the number of months remaining before the expiration of useful use.
In addition, other possible ways to increase or reduce depreciation rates are indicated in the Tax Code when using fixed assets in the aggressive environment, for objects of financial leasing, on passenger cars, minibuses, etc.
In the course of operation, facilities of fixed assets gradually lose their initial technical characteristics. Moreover, due to the uneven load, individual parts of the object require various restoration work. Restoration of fixed assets is made as a result of repairs, upgrades or reconstruction.
Control questions
Introduction
Accounting is one of the most important farm management functions. It belongs to a significant role in improving the economic mechanism, increasing production efficiency.
A distinctive feature of fixed assets is their multiple use in the production process, the preservation of the initial appearance (form) over a long period. Under the influence of the production process and the external environment, they are cut down gradually and transfer their initial cost to production costs during the regulatory period of their service by accrualing depreciation (depreciation) on established standards.
The relevance of the chosen topic is that the production and economic activities of organizations are provided not only by the use of material, labor and financial resources, but also at the expense of fixed assets - waters and material conditions of labor process.
The fixed assets play a huge role in the labor process, since they are in their aggregate produce production - technical base and determine the production factor of the enterprise.
The purpose of writing a course work is to reveal the theoretical foundations of the mainstater accounting and the formation of the cost of fixed assets, depending on the sources of admission, learn the current practice of taking into account fixed assets, as well as the formation of the value of fixed assets depending on the sources of admission. In accordance with the present purpose, it was proposed to solve the following task:
To consider the theoretical foundations of accounting of fixed assets where it is necessary to consider the procedure for taking into account fixed assets, the formation of the cost of fixed assets, depending on the sources of admission, as well as the regulatory and legal regulation of the accounting of fixed assets.
The theoretical basis of the course work was: Federal Law "On Accounting", Tax Code of the Russian Federation, Economic and Legal Literature. Regulatory literature, articles from periodical press (Accounting magazines "," Glavbukh "," Home Book "), and Tutorials and Monographs Baryshnikova N.P., Nikolaeva S.A., was used to write a course work.
1. The procedure for taking into account fixed assets
The main funds of the enterprise are a combination of material and real values \u200b\u200bused as a means of labor in the field of material production and in the non-productive sphere. They transmit their value to the finished product parts gradually as they wear. Used more than 1 year.
Typical classification is established by the State Standard of the Russian Federation. In accordance with it, fixed assets of enterprises are divided:
By sectors of the national economy - industry, construction, agriculture, trade, etc. With this classification, the facilities of fixed assets relate to the industry to which products (services) are produced with their participation;
By type - buildings, facilities, machinery and equipment, vehicles, manufacturing equipment, economic inventory, etc. This classification is the basis of analytical accounting of fixed assets;
By appointment - industrial and industrial and non-industrial. Industrial and production facilities are involved in the production of industrial products or serve it; non-industrial uses to create non-industrial products, servicing the personal needs of employees of the enterprise (residential buildings, hostels, clinics, dining rooms);
On use - in operation, in reconstruction and technological re-equipment, pledged, on conservation;
According to the accessories - own and rented.
In accounting, fixed assets are also divided into operations (workshops, departments, etc.) and material and responsible persons.
Unit of fixed assets is a separate inventory. Under the inventory object means a complete device with all devices and accessories to it or a separate constructively separate item intended to perform separate independent functions. For accounting and control when entering the facility, it is assigned a certain inventory number. Objects of fixed assets are encrypted by the serial system, when a certain number of rooms are allocated for each classification group of objects, for example, for buildings - 001 - 099; Constructions - 100 - 199 and. etc. Inside each group, objects are numbered in order. The complete inventory number of the object usually consists of 5 characters. A number assigned to the object is given in all the documents relating to it, indicated on the inventory object, does not change and after the disposal of the object, other objects are not transmitted. According to the inventory numbers, analytical accounting of fixed assets are organized.
When evaluating fixed assets, the complete and residual value of fixed assets is distinguished. The total cost does not take into account the size of the depreciation of fixed assets and can be initial or reducing. The initial value is consumed from the costs of the construction or purchase of an object, including the cost of its delivery and installation in the enterprise. At the initial cost, all new objects were evaluated that were not in operation before entering the enterprise. The initial cost of the object does not change. The exception is the completion, root reconstruction or partial liquidation.
Objects included in the main means of the enterprise serve for a long time. They are constructed and acquired in different years with different levels of labor productivity, costs, price products. As a result, the initial cost of objects over time ceases to reflect the real level of social costs. To bring in accordance with the assessment of various facilities with the level of development of production forces and current prices, periodically reassessment of fixed assets at the rehabilitation cost, which is the costs needed to create (acquisition) of the object in modern conditions.
The revaluation of fixed assets at the rehabilitation cost until 1998 was made on government solutions (an index method or direct assessment method was applied). In accordance with the accounting position of the organization, the organization is granted no more than 1 time per year (at the beginning of the reporting period) to overestimate the objects of fixed assets before the regenerative value. During the revaluation, the difference is due to the extension capital.
The residual value of fixed assets is determined by subtracting their full (initial or restorative) value of the amount of wear. In the balance sheet funds are shown at the residual value.
For each inventory facility of the Bookholder's funds opens a typical form card. This card indicates the name, appointment, manufacturer, model, factory number and passport number, year of manufacture, precious metals in the facility, depreciation rate, date and number of commissioning an act of commissioning, workshop, initial cost, account and subaccount classification. On the turn, the individual characteristics of the main fund are given. Later in the card there are data on the repair, completion, re-equipment.
Inventory cards are recorded in inventory cards, which is conducted using classification groups of fixed assets and are placed in the card file.
To account for changes in the composition of fixed assets, account for accounting for the movement of fixed assets for each type of fixed assets. Monthly, information is made on availability at the beginning of the month, admission, disposal, depreciation, repair fund.
Inventory cards for received objects are not laid out in a card file until the end of the month, and they group and the results obtained are recorded in the cards of the Motion of fixed assets, on the basis of which a negotiable statement is drawn up for a month.
2. Formation of the cost of fixed assets depending on the sources of admission
Fixed assets come to the enterprise in capital investments, except in cases of transmission of exploited facilities of fixed assets on the account of the share capital of the joint-stock company or a limited liability partnership and free of physical and legal entities.
Under capital investments, the investment of funds in new construction and the acquisition, reconstruction, expansion and technical re-equipment of the capacities of the current facilities of fixed assets are understood.
The procedure and organization of accounting of capital investments are determined by the main provisions on accounting for capital investments and accounting accounts plan. These documents provide for the use of two special accounts: 07 "Equipment to installation" and 08 "Capital investments".
Account 07 "Equipment to installation" uses an enterprise - developer. This account is active, inventory, the debit will reflect the actual costs of newly acquired objects that require installation; The turnover on the loan is the write-off of the actual cost when transferring it to installation.
Account 08 "Capital investments" is intended to summarize information on capital investments in fixed assets (costs for the construction of buildings and structures, the acquisition of equipment, tools, inventory and other items). The account is active, the debit balance reflects the amount of the actual costs of incomplete construction and the acquisition of objects before putting them into operation.
The arrival of fixed assets as a contribution to the authorized capital. At the stage of education, the enterprise may receive fixed assets from the founder as a contribution to the authorized capital. The initial value of the fundamental funds of the contribution to the authorized (share) capital of the organization, their monetary assessment is recognized by the founders (participants) of the organization. In the limits of this amount, the founder (participant) may contribute to the main funds. When transferring fixed assets, their list leads, indicate their initial cost, wear and the price of the agreement on which they are made to the account of the authorized capital. At the same time, all technical documentation should be transferred to these facilities of fixed assets.
The objects of fixed assets in the monetary assessment, coordinated by the founders (participants) of the organization under the establishment of the Company, is recorded on the debit of account 01 "Fixed assets" in correspondence with the account of account 75 "Calculations with the founders" subaccount 1 "settlements on deposits in the statutory (share) capital". If the value under the contract is higher than the value of the implanted facilities of fixed assets, then the amount of the difference is recorded: the debit of account 01 and the credit of the account 87 "Extension Capital".
Acquisition of fixed assets that do not require installation. Fixed assets that do not require installation acquired by the enterprise for the account of the account debit 08, the account of account 60 without VAT), including those used and debit account 19 "Value Added Tax on Acquired Values" Subaccount "Value Added Tax The implementation of capital investments ", account loan 60. The objects of the objects are drawn up by the debate of the account 01, the credit of the account 08 at the cost of acquisition without taking into account VAT suppliers paid by suppliers. When purchasing fixed assets intended for the production of products or performing works, not taxable VAT, the amount of VAT suppliers paid and the initial value of these objects is included.
Features of the reflection in the accounting of purchased equipment requiring installation. Expenses of the enterprise for the purchase of equipment requiring installation, its delivery to the place of operation is taken into account in the account 07 "Equipment to the Installation" (debit of account 07, account credit 60, 23, 70, 69 ...), where it will be listed until Until it is passed to installation (debit account 08, account credit 07). In the future, all installation costs are subject to reflection on the account 08 (debit account 08, account loan 10, 23, 60 ...). After the installation is completed, the object is taken into account by actual costs (debit account 01, account credit 08).
The wear coefficient is calculated as of a specific date:
And - depreciation of fixed capital, accrued for the year;
The presence of the main coupling at the full cost at the beginning of the year;
Availability OK at the beginning of the year at the residual value
The shelf life is also calculated as of a specific date:
The availability of fixed capital at the full cost at the beginning of the year;
The presence of OK at the residual value at the beginning of the year;
To elevation coefficient;
By Snun - Snifference Coefficient
Use of fixed capital represented by capitalotes to o, capital-intensity to E and capital assemblence to B.
Caidalotudch indicator To o is the ratio of the cost of manufactured products for the period to the average value of fixed capital for the same period
At the level of enterprises and industries - the release of the VDS is used as an indicator of products, at the level of the economy as a whole - the cost of gross domestic product GDP:
To analyze the use of fixed capital, an indicator, reverse capital duty, is also applied - caidage capacity To e, which is calculated as the ratio of the average value of the fixed capital for the period to the volume of products produced during the same period:
To o - capitalotter;
In - production of products;
DVS - gross value added; GDP - the cost of gross domestic product;
The average cost of fixed capital
In statistical analysis, the indicator is widely applied. capital Relationship To B, which is determined by dividing the average annual value of the main production capital on the average number of production personnel for the year:
The average value of fixed capital;
The average number of production personnel for the year
Balances of fixed assets Show their dynamics for the year. They can be built both in the book value and at the residual value of fixed assets.
Based on the balance sheet data, indicators of the main funds movement are determined:
Coefficient of receipt (input) fixed assets characterizes in which volumes of fixed assets:
where F. fast - the volume of all funds received funds;
F. kon. - The cost of fixed assets at the end of the period.
Among all the fundamental funds received the receipt of only new fundamental funds, which is reflected in renewal coefficient:
These indicator characterizes to what extent basic funds have been updated in the reporting period, and what is their share in the total funds of fixed assets. The update coefficient is a special case of the coefficient of receipt of fixed assets.
Retirement coefficient Shows which part of the main funds dropped out in the reporting period:
where F. choose - the cost of all retired fixed assets;
F. nach. - The cost of fixed assets at the beginning of the period.
A special occasion of the disposal coefficient is liquidation coefficientwhich characterizes only the part of the main funds, which dropped out as a result of dilapidity and wear:
The ratio of liquidated fixed assets to the volume of newly introduced fixed assets characterizes the intensity of the replacement of the means of labor and is expressed the intensity coefficient of the update of fixed assets:
Retired due to varieties and wear, as well as the introduced funds are taken at the book value.
30.The fairs are the use of fixed capital. Fundsacking.
1. Fondo studio. Characterizes production of products by 1 ruble of the average annual value of fixed assets:
where F is a fund-student, AQ - manufactured products.
The challenge of statistics is to analyze the dynamics of fund-studies. For this purpose, the indices of the foundation of the variable, constant composition and structural shifts are used.
,
;
The magnitude of this index is influenced by two factors:
1) Changes in individual levels of capital studios;
2) Changing the share of fixed assets of enterprises with different levels of capital studios (structural factor).
To eliminate influence (2), the index of a fixed or permanent composition is calculated:
If the index of the foundation of the variable composition is larger than the fixed composition index, it means that favorable structural shifts occurred in the distribution of fixed assets, i.e. The share of enterprises with a higher level of capital student increased.
The influence of structural shifts on the change in the foundation will show the level of the structural shifting index:
Analysis of the impact of the use of fixed assets on the production dynamics:
Statistics sets tasks:
1) - in absolute terms;
-- growth, 
- Share.
2)
- Production gains due to the change of fund-student.
In absolute terms;
-- growth, 
- Share.
2. Fondness. Characterizes the level of costs of fixed assets per unit of products. This indicator is framed by the fund:
where 
- Four consumption.
3. Fundamentality. Reflects the volume of fixed assets in the calculation of one working:
where 
- Fundamentality, 
- The average number of employees.
What applies to fixed assets? How to take into account fixed assets in accounting? What is depreciation and how is it calculated?
The main funds of the enterprise are the property that is used as a means of labor for the production of goods, providing services, performance of work or to manage the institution over a period, which is more than 12 months or an operating cycle, which exceeds 12 months.
What applies to fixed assets:
Also, among fixed assets take into account:
Fixed assets that are intended only to provide an institution for monetary remuneration for temporary use and possession of either temporary use in order to produce profits are recorded in accounting, as well as accounting reporting in profitable investments in material values.
An asset is adopted by an accounting institution as a basic means, in case of simultaneous implementation of the conditions:
Depreciation OS.
During operation, the main remedy transfers its cost to the cost of production with depreciation. Depreciation deductions are calculated monthly during the entire useful use of the object.
Useful use - there is a period during which the use of an object that is the main means brings economic benefits (profit) to the institution. For a number of fixed assets, a similar period is determined by the number of products (the amount of work in the expression of natural), which is expected to be obtained from the use of this object.
In accounting, the correct documentary registration of the movement of fixed assets is very important.
Tools take into account only on the basis of the relevant primary documentation:
On each site of fixed assets should open the inventory card:
In the case of the write-off of fixed assets, the execution of an act of write-off:
Fixed assets in accounting are among the "fixed assets" account. The entire volume of fixed assets is received by 01 account after 08 account "Investments in non-current assets". Account 08 -prometric between accounts 01 "Main" and 60 "Calculation with suppliers". When making an object to account, all costs are collected on the debit of the ski.08, after which the account of the CS.08 is received to the debit of sch.01, from that moment the object is considered to be commissioned. The disposal and write-off of the object occurs from the loan scr.
To accruem depreciation deductions, the SC.02 "Depreciation" is applied.
PBU 6/01 p.4 makes it possible to organize inexpensive facilities (the cost of which is within 40 thousand rubles) to accounting is not as a fixed assessment, but as logistical stocks, after which it is written off to expenses.
For example, the company acquired a printer for 5,000 rubles., It makes no sense to take it on the 01 account as an OS, accruem on it monthly depreciation. It is much more convenient to take it as a MPZ and immediately write off to expenses. At the same time, in accounting, it is necessary to reflect the wiring: D10 K60 - the object is taken to account with the quality of the materials, after which it is to write it off to the cost of wiring D20 (25, 26, 44) K10.
This can only be done if the cost of the object of fixed assets is less than 40000 rubles, if its main means is costing more than 40000 rubles, then it is necessary to take the object on account01.
The main means are called assets directly used for the production of products, providing services and the implementation of other functions of an enterprise that has a service life of at least one year. In addition to operating, part of fixed assets can be kept in stock or lease. Depreciation of fixed assets prone to depreciation, for example, machine tools or vehicles, is taken into account in the cost of manufactured products (services rendered).
Let us dwell on the features of the receipt of objects to the enterprise, consider wiring for fixed assets performed when taking them to account in the case of construction, purchase, free receipt, as well as when receiving an object in the form of a contribution to the authorized capital.
The fixed assets put into operation are taken into account using the "Fixed Tools" account (sch. 01). The basis for commissioning is the order of the executive enterprise. Accounting is acts of acceptance and takes into account the fixed assets on inventory cards (such as OS-6).
Most often the arrival of fixed assets occurs as a result:
In accordance with this, accounting is somewhat different. Consider separately each case.
The formation of the initial value of the object being commissioned in this case is determined by the value of its construction. These costs are reflected in the balance sheet "Investments in non-current assets" (08 account). The construction of objects can be made by the enterprise or with the involvement of contracting organizations.
In the case of construction using a third-party developer, the account "Calculations with suppliers and contractors" (sch. 60) is used.
Accounting wiring in the construction of an object of the OS by third parties:
D08 - K60 - the full cost of work is determined
D19 - K60 - VAT has highlighted
D01 - K08 - construction object was commissioned
D68 - K19 - Dedicated VAT is aimed at reimbursement from the budget
D60 - K51 - Translated Contractor.
If the construction is made by their own forces, then for accounting of expenses, "Materials" accounts (10), "Calculations with wage personnel" (70), "Auxiliary proceedings" (23), "Depreciation" (02) and others are applied. In this case, postings are issued:
D08 - K10 (02,23,70,69, etc.) - the costs of construction are taken into account
D01 - K08 - the object is commissioned.
Buying fixed assets is the most frequent look of their arrival. To take into account such funds, accounts "Calculations with suppliers and contractors" (sch. 60) or "Calculations with different debtors and creditors" (sch. 76) are used. Depending on the type of funds acquired, the corresponding subaccounts are open to the account "Investments in non-current assets" (08).
The initial value of the acquired fixed assets is considered the sum of all expenses related to their purchase and commissioning. Such expenses, besides the amount paid to the seller, can be: customs duties, non-return taxes, state duty, rewards to intermediaries and consultants, as well as funds spent on installing and adjusting equipment.
Acquisition of fixed assets of wiring:
D08 - K60 (76) - the cost of the object is taken into account according to the documents of the supplier
D19 - K60 (76) - VAT was allocated from the cost of the object
D08 - K70 (69, 76, 10, etc.) - shipping costs, assembly, commissioning
D01 - K08 - the object was commissioned
D68 - K19 - VAT is aimed at reimbursement from the budget
D60 (76) - K51 - Translated means to the supplier.
The initial value of the fundamental means of the enterprise, which were adopted free, for example, in the form of a gift, is considered the market value of such objects. In case of impossibility of determining it, the assessment occurs at the cost of similar material values. According to the Tax Code of the Russian Federation, the funds received are considered non-dealerization income of the enterprise.
Free receipt of fixed assets of wiring:
For accounting applies subaccount "Frequent arrivals" (98-2). In accounting, the following postings are reflected:
D08 - K98-2 - Main funds adopted to account
D01 - K08 - Objects are put into operation.
D98-2 - K91 - depreciated deductions.
The fundamental funds received as a contribution to the authorized capital are taken into account by the coordinated founders of the organization (joint stock company) of value. If necessary, resort to the services of an independent appraiser.
The contribution of founders is reflected using the account "authorized capital" (80), subaccounts "Calculations on deposits into share capital" (75-1).
Postings are as follows:
D75-1 - K80 - Debt of founders formed
D08 - K75-1 - funds received as a contribution to the authorized capital of the organization
D01 - K08 - an object is accepted.
As a result, we will reduce all the wiring performed in one or another form of receipt of the object to the enterprise in one table.
Wiring upon receipt of fixed assets:
Depreciation of fixed assets - what is it? Why do I need depreciation? What is a useful life? Features of depreciation and the corresponding accounting wiring will be analyzed in the article below.
In the process of operation of fixed assets, there is a gradual obsolescence of the object, both moral and physical. The parts are wearing, power is lost, the productive ability is reduced. As the result, this comes complete physical wear, as a result of which the object is written off from the records, in return to him the new modern model is bought.
There is such a concept as a term of useful use - a period during which the object is able to work in full force and bring economic benefits. During the whole period, depreciation is calculated from the cost of the OS, which is essentially a depreciation unit in monetary terms.
Depreciation is a very important process, thanks to which there is a refund of the funds spent on the purchase of a resource from the sale of products.
From 1 day of the month following the month of commissioning, the process of depreciation begins. Each month, depreciation deductions are calculated and charged to the cost of production, works, services or expenses for sale (for trading enterprises). Thus, when products (goods) go for sale, part of the value of the fixed assets used during the production process is laid in its cost, in the amount of depreciation. These funds are returned to the enterprise after the sale of products (works, services) and receipt of payment from the buyer. The funds obtained can be used to improve the available fixed assets (repair, reconstruction, modernization) or to buy new, more modern facilities.
The depreciation accrual process is continuous, continues from month to a month until the object is fully accumulated, that is, while the cost of the OS is not fully transferred to the cost of production. After that, the object can be written off from the account on which it is taken into account (account 01 "Fixed assets). Also accrual depreciation stops when the object is disposed of from the enterprise, for example, on its sale, gratuitous transmission, moral wear.
According to the law, depreciation begins from the 1st day of the month following the month of commissioning, and stops from the 1st day of the month following the month of removal from the accounting.
Depreciation also ceases to be accrued in the event that the object is translated to preservation for more than three months, or to reconstruct (modernization) for a period of more than twelve months.
Depreciation of fixed assets depends on the useful life set for an object. This term is established independently depending on the type of object. It is guided to the classification of fixed assets, according to which all objects are divided into depreciation groups. In total there are 10 such groups, each has its own useful life.
Upon receipt of the fixed assess, the organization in accordance with the classification determines which group includes a fixed assessment, chooses the service life that corresponds to this group and, based on it, in the future, the depreciation is accrued monthly.
Useful use depending on the depreciation group:
When an object is received, a document of the transmission act of OS-1, OS-1A or OS-1B is issued. Information about the selected useful life should be reflected in this document.
Depreciation is an economic operation for which wiring should be reflected in the company's accounting.
The depreciation charge wiring is performed on the basis of the document - the estimated statement on depreciation.
To account for depreciation, 02 accounting account, referred to as "depreciation". In the credit of the account 02, the calculated depreciation contributions to correspondence with accounting expenses for sale or production are recorded monthly.
Depreciation posting:
D20 (23, 25) K02 - accrued amortization of the OS object occupied in the production;
D26 K02 - the depreciation of the OS used for household needs is credited;
D44 K02 - reflected accrued depreciation on fixed assets used in trading activities.
Thus, depreciation is copied according to the CS.02 loan.
When writing off the main tool from accounting, the entire depreciation accumulated on 02 account is written off by the Wiring of D02 K01.
When sold, the accumulated depreciation is written off by the wiring of D02 K91 / 2.
Knowing the initial value of the OS, on which it is listed on the debit of sch.01, and accrued over the entire period of operation of the loan depreciation on the CS.02, can be calculated at any time the residual value of the object by subtracting from the value of the loan amount 02 from the debit 01. Knowledge residual Costs come in handy in some cases, for example, when disposing of an object, sale, calculation of depreciation deductions.
To calculate monthly depreciation deductions, there are 4 methods:
To calculate depreciation deductions in accounting, 4 methods apply.
Methods for accrual of depreciation of fixed assets:
In all these 4 methods for calculating depreciation, such a concept is used as the rate of depreciation - an annual percentage of fixed assets.
The basis of the calculation is the initial (or restorative) cost of the object or the residual, the latter is obtained by subtracting from the initial value of wear. Restorative - this cost, obtained as a result of the revaluation of fixed assets, it can be both more (in the case of cash), and less (in the case of markdown) is initial.
The organization independently determines for itself, which calculation method for this object will be used, your choice should be consolidated in accounting policies. In addition, the selected method is reflected in the inventory card of the main fund.
Consider for the beginning in more detail the linear method for calculating depreciation deductions. As a rule, in the overwhelming majority of cases of enterprises, this method is used.
This is the easiest and most common method of calculation. During the entire period of use, depreciation is written off equal shares. Called depreciation should be started from the first day of the month following the month of acceptance of the object to account.
To calculate the depreciation deductions on this method, it is necessary to know the initial (or restorative) cost of the fixed assembly and the rate of depreciation.
The formula for calculating depreciation by a linear manner:
A \u003d initial value * Depreciation rate.
The initial cost is the cost at which the object is taken into account on 01 account.
Formula for calculating the rate of depreciation:
Norma a \u003d 100% / useful life.
The resulting depreciation is annual, to calculate monthly deductions, it is necessary to divide annual depreciation for 12 months.
The car has the initial cost of 200,000 and adopted for accounting 10.03.2014. Useful use of 10 years. How to calculate car damping?
Annual A. \u003d 200 000 * (100% / 10) \u003d 20 000.
Monthly A. \u003d 20 000/12 \u003d 1666.67.
Thus, every month, starting from April 1, 2014, depreciation in the amount of 1666.67 should be accrued, this amount should be carried out monthly wiring on depreciation - D20 (44) K02.
Calculation of depreciation with a linear way has a number of advantages compared to nonlinear.
The method is very simple, monthly depreciation calculations are calculated once at the beginning of operation.
The cost of the object is evenly transferred to the cost of production (services, works) during the entire period of use. With nonlinear methods in the first years, it is possible to write off most of the cost of the OS, due to which there is an increase in the cost of products during these years. For enterprises that plan to quickly update fixed assets, it is more convenient to apply nonlinear methods, if the asset is purchased for long-term operation and the rapid replacement is not planned, it is better to use a linear method of accrual depreciation.
All methods of accrual depreciation of fixed assets are divided into linear and nonlinear. Let us dwell on the nonlinear calculation method - the method of reduced residue. With this method, an accelerated depreciation of fixed assets is carried out. What is convenient for this method of accrual? In what cases it is more profitable to apply? Below is an example of calculating depreciation deductions by an accelerated method.
In contrast to the linear method of calculating, the residual value of the object is taken to calculate the depreciation of the residue. The residual value is considered by subtracting from the initial (or restorative) value of the accrued depreciation object. That is, the residual value is equal to the difference value of the debit of account 01 and the credit of the account 02.
In addition, in this method, the acceleration coefficient is used, which the organization establishes independently. This coefficient is intended to accelerate the write-off of the value of the object by depreciation and, accordingly, the return of the funds invested in the acquisition.
When the fixed assets are received, the object is made to account on the 01 account, from the next month to it should be accrued to the depreciation and perform monthly postings on the write-off of depreciation deductions (D20 (44) K02).
A \u003d residual value * Depreciation rate * Acceleration coefficient.
An example of calculating the depreciation of fixed assets with an accelerated method:
We have the main funds with the initial value of 200,000 and the useful life of 5 years. The acceleration coefficient will take equal to 2nd.
When calculating depreciation deductions by the method of reduced residue, the rate of depreciation will be calculated based on the acceleration coefficient.
Norma a \u003d 100% * 2/5 \u003d 40%
1 year of exploitation:
Residual value (OST.) \u003d 200 000 - 0 \u003d 200 000.
Monthly a \u003d 80 000/12 \u003d 6666.67
2 years of operation:
Ost. \u003d 200 000 - 80,000 \u003d 120,000.
Year. A. \u003d 120 000 * 40% \u003d 48 000.
Hedgehog A. \u003d 48 000/12 \u003d 4000
Ost. \u003d 200 000 - 80 000 - 48 000 \u003d 72 000.
Year. A. \u003d 72 000 * 40% \u003d 28 800.
Ost. \u003d 200,000 - 80,000 - 48 000 - 28 800 \u003d 43 200.
Year. A. \u003d 43 200 * 40% \u003d 17 280
As you can see, every year of operation monthly depreciation deductions decrease. Most of the cost of the main fund is charged in the first years. In order to fully write off the cost of the object, you need to use Article 259 of the Tax Code of the Russian Federation, according to which, at the moment when the residual value is less than 20% of the initial cost, the depreciation is calculated as the residual value, divided by the number of the remaining months of useful life.
In our example, 20% of the initial cost is 40,000.
Ost. \u003d 200,000 - 80,000 - 48 000 - 28 800 - 17 280 \u003d 25 920, it is less than 20% of the initial cost.
Therefore, it is possible to calculate in the future monthly depreciation by dividing the residual value by 12.
Hedgehog A. \u003d 25920/12 \u003d 2160.
As a result of these calculations, the cost of the object of the main means is completely sprinkled, the residual value will be equal to 0, the object can be written off from account 01.
The accelerated method for calculating depreciation deductions is conveniently used if organizations for any reason need to write off as quickly as possible. This is relevant for OS, which are quickly wearing or morally obsolete, the performance of which is significantly reduced with an increase in the period of use.
An example of such a fixed tool can be called a computer. Every year more powerful models appear, and a very fast computer, the service life of which has not yet come to an end, may already not cope with the tasks. After 2-3 years of use, it needs to be upgraded or changing to a more modern model. Therefore, it will be convenient here in the first 1-2 years to write off the main part of its value and the money returned as part of the revenue is to improve the computer or acquire a new one. At the same time, the old model can still be time to sell until its life ended. In this case, it turns out that almost the entire cost of the computer will return with the help of accelerated depreciation, and we will receive additional profits through the sale of an old model.
That is, if the organization plans to quickly update fixed assets, it is more profitable to apply an accelerated method of reduced residue for it.
There is also such a nonlinear depreciation method as a method proportional to the volume of production and the sum of the number of years of useful use.
To calculate the depreciation of fixed assets in accounting, there are 4 methods. One of them is the linear method - the most common and simple.
The remaining 3 - nonlinear:
We will analyze the method of accrual depreciation over the sum of the number of years of useful use.
This method, along with the method of reduced residue, is an accelerated way to write off the cost of the OS. In the first year of operation, the monthly amount of depreciation will be greatest, with each subsequent year, the monthly depreciation will decrease.
In some case, the accelerated depreciation method is more profitable for the enterprise than a linear method in which the depreciation is evenly accrued throughout the entire usefulness.
The basis of the calculation is the initial value of the fixed assets on which it is taken to account.
A \u003d initial cost of OS * depreciation rate.
The depreciation rate for each year is considered separately and depends on the useful life set for the object when it is taking into account.
General formula for calculating the norm:
Norma a \u003d number of years remaining until the end of the useful use / amount of the number of years of useful use.
For example, if the term of useful use is 7 years, then the annual rate of depreciation in the first year is considered:
Norma and in 1st year \u003d 7 / (1 + 2 + 3 + 4 + 5 + 6 + 7) * 100% \u003d 25%.
N. and in the 2nd year \u003d 6 / (1 + 2 + 3 + 4 + 5 + 6 + 7) * 100% \u003d 21.4%.
N. and in 3rd year \u003d 5 / (1 + 2 + 3 + 4 + 5 + 6 + 7) * 100% \u003d 17.86%
N. A in 4th year \u003d 4 / (1 + 2 + 3 + 4 + 5 + 6 + 7) * 100% \u003d 14.3%
For the remaining years of useful use, the calculation of the rate of depreciation occurs on the same principle, the numerator is reduced by each year, the denominator remains unchanged.
There is a fundamental tool, taken to account 10.01.2014 at the initial value of 200,000. For its useful use of 4 years. How to calculate monthly depreciation for this fixed assessment?
First of all, we note that the object was commissioned in January 2014, which means the depreciation on it will be charged from February 1, 2014.
The norm A \u003d 4 / (1 + 2 + 3 + 4) * 100% \u003d 40%.
Annual a \u003d 200,000 * 40% \u003d 80,000.
Monthly a \u003d 80 000/12 \u003d 6666.67.
The norm A \u003d 3 / (1 + 2 + 3 + 4) * 100% \u003d 30%.
Annual a \u003d 200,000 * 30% \u003d 60 000.
Monthly a \u003d 60 000/12 \u003d 5000.
The norm A \u003d 2 / (1 + 2 + 3 + 4) * 100% \u003d 20%.
Annual a \u003d 200,000 * 20% \u003d 40 000.
Monthly a \u003d 40 000/12 \u003d 3333.33.
The norm a \u003d 1 / (1 + 2 + 3 + 4) * 100% \u003d 10%.
Annual a \u003d 200,000 * 10% \u003d 20 000.
Monthly a \u003d 20 000/12 \u003d 1666.67.
Thus, for 4 years, the cost of the main means is completely sprinkled by depreciation.
As already mentioned above, this method is accelerated. In the early years, the largest part of the value of the fixed assessment is written off, with each subsequent year, depreciation deductions are reduced until the cost of the OS is completely written off.
In what cases is it convenient to apply an accelerated method of depreciation?
If an enterprise implies a quick update of its fixed assets, then it is better to use the accelerated method. In this case, the company will be able to quickly return funds spent on the acquisition of an object by means of depreciation within the revenue from the sale of goods, products, work, the provision of services.
If the equipment used is quickly wears, its performance is significantly reduced with each year of operation, or it agrees quickly, it is better to use an accelerated method, for example, a write-off method for the amount of years of useful use. The means will return to the enterprise faster, it will be possible to buy new equipment for this money.
In addition to the specified method, you can also use the method of a reduced residue, where the company independently applies the acceleration coefficient and return the funds embedded into the object can be much faster.
In addition to these advantages, the method of writing off the cost of a fixed assessment of the number of years of useful life has its drawbacks.
The undoubted minus can be called an increase in the cost of manufactured products (works, services) in the early years, since it was during these years amortization of the maximum. Depreciation is included in the cost, so in the first years the cost of production will be overestimated, gradually every year it will decrease.
The method of debiting value is proportional to the volume of released products - this nonlinear method of depreciation can be applicable only for fixed assets for which the alleged output of products is determined. In which cases, it is convenient to apply this method of calculation, how to calculate the depreciation in proportion to the volume of the actually manufactured products - about it below.
In general, there are 4 methods for calculating the depreciation of fixed assets, one of which is linear and 3 nonlinear.
The linear method is distinguished by uniform depreciation throughout the entire usefulness. As a rule, it is this way that is most often used to calculate.
Three nonlinear methods:
As already above it was said, the method is applicable for those objects for which the supposed production of products is installed in advance by the manufacturer - that is, if the scope of the work that the object must fulfill useful use.
For the calculation, the initial value of the fixed assessment is taken, formed when the object is admitted to the enterprise and commissioning it.
General formula for calculation:
A \u003d actual volume of released products for the reporting period * Depreciation rate
Depreciation rate \u003d initial cost / alleged amount of products for useful life.
There is a mainstater - a truck. Its initial cost is 600,000 rubles. Admitted to account on April 20, 2014. The estimated mileage for the entire useful life established by the manufacturer is 400,000 km
Payment:
Norma a \u003d 600 000/400 000 \u003d 1.5 rubles / km
Depreciation on the car is accrued monthly, so during the reporting period we will take 1 month. The depreciation is starting to accrue from May 1, 2014, that is, after the next month after commissioning. The depreciation is terminated after the complete write-off of the cost of the fixed assessment or during the disposal of the fixed assessment.
The actual mileage of the cargo car for May amounted to 1000 km.
A \u003d 1000 * 1.5 \u003d 1500 rubles.
Actual mileage for June \u003d 4000 km.
A \u003d 4000 * 1,5 \u003d 6000 rubles.
Actual mileage for july \u003d 5000 km.
A \u003d 5000 * 1,5 \u003d 7500 rubles.
Next, depreciation for the car is calculated in a similar way depending on the actual run this month. Write-offs will occur until the cost is fully written off by depreciation.
If the cost of the object is fully written off, but it is not over the useful life, that is, the main tool is in working condition, then the object can be operated on, the depreciation is not necessary to accrue.
Any method of accrual depreciation has its pros and cons, in one case it is convenient to use one method of calculation, in the other - the other.
In this case, it is convenient to write off the cost of the object depending on the volume of the released products when there is a direct dependence of the wear of the object from the frequency of its operation.
This method is distributed in industry, for example, producing, or for transport of passenger or freight.
Whatever method was selected to accrual depreciation, it should be reflected in the organization's accounting policy.
The initial value at which the facility of fixed assets is taken to account, during operation it may change in several cases. If the reconstruction of the object or its upgrades, as well as during the revaluation was carried out. The cost resulting as a result of the revaluation will be referred to as a restorative.
What is the revaluation of fixed assets?
Revaluation is the process of recalculating the initial value of fixed assets in order to comply with market prices. This procedure is available only to commercial enterprises that independently determine the frequency of revaluation, as well as objects by which it will be carried out. By establishing the frequency of revaluation of fixed assets, you need to remember about one limitation: it can be carried out not more than once a year in the last month of the year. All moments concerning the revaluation of the cost of the OS should be reflected in the accounting policy of the enterprise.
It should be borne in mind that if a certain frequency of recalculation is established for the object, and it is indicated in the order on accounting policies, then this frequency must be observed and reassessing compulsory.
The procedure must be documented, all the necessary postings on the revaluation of fixed assets associated with an increase or decrease in their value according to the results of recalculation should be reflected.
As already mentioned above, the revaluation is carried out at the end of the year. The procedure begins with the order of an order with an indication of objects for which the revaluation should be carried out. The results of the revaluation (the new price of the object and recalculated depreciation) should be reflected in the inventory card of the OS object.
The method of revaluation of fixed assets for commercial enterprises is a direct recalculation method for documented market prices.
The cost of the main means is recalculated in accordance with market prices at the recalculation date. You can determine the average market price both independently and with the involvement of appraisers.
The new (replacement value) is reflected in the early year.
The increase in cost (cash) in accounting is recorded on the credit of account 83 "Extension Capital" in correspondence with the debit of account 01 (Wiring D01 K83).
A decrease in value (markdown) is reflected in the debit of account 91 "Other income and expenses" in correspondence with the credit of account 01 (Wiring D91 / 2 K01).
Along with the cost reflected in the debit of sch.01, the depreciation is subjected and accrued to 02 depreciation.
The degree of wear \u003d (accrued depreciation / initial ST-pad) * 100%.
Recreamer depreciation \u003d restorative steps * degree of wear.
An increase in depreciation as a result of the cash is reflected by the receipt of D83 K02.
Reducing depreciation as a result of the warden is reflected by the wiring of D02 K91 / 1.
For clarity, we consider two examples: the accommodation and markdown of the cost of the OS.
We have the main funds with the initial value of 100,000. Depreciation is accrued 25,000. As a result of the revaluation, the cost increased to 110,000. What wiring should be reflected in accounting?
The cost of the OS increased - we observe the accommodation.
Recalculate depreciation:
Degree of wear \u003d (25 000/100 000) * 100% \u003d 25%
A \u003d (110 000 * 25%) / 100% \u003d 27 500.
That is, as a result of the revaluation, the cost of the main means increased by 10,000, the depreciation increased by 2,500.
Posting options:
10 000 - D01 K83 - increased the st-test of the object with the accommodation.
2 500 - D83 K02 - the accrued depreciation is increased by the object as a result of the cash flow.
We have an object with the initial value of 100,000. Accrued depreciation - 25,000. When analyzing the market, the average market price for this object was revealed - 80,000. How do you need to reflect the wiring?
The cost of the main means has decreased - we observe the markdown.
Recalculate depreciation:
Degree of wear \u003d 25%
A \u003d (80 000 * 25%) / 100% \u003d 20 000
That is, as a result of the revaluation, the value of the main means decreased by 20,000, the value of the accrued depreciation decreased by 5,000.
Wiring at the markup:
20 000 - D91 / 2 K01 - reduced the st-test of an object at the markup.
5 000 - D02 K91 / 1 - reduced accrued depreciation on an object when discharge.
Inventory of fixed assets - the procedure necessary for each enterprise. Inventory is the process of verification of the actual availability of fixed assets and their location with accounting data. This important procedure allows you to identify inconsistencies in accounting and actual data, to identify surplus and disadvantages.
The order of inventory is governed by the methodological instructions on the inventory of property and financial obligations.
Before starting an inventory, you need to prepare - check the following points:
If any documents are not found or spoiled, then they should be restored, obtain or arrange.
Before the start of the procedure, it takes a receipt that all objects are at the destination and are taken into account.
Inventory can be carried out in the following cases:
This procedure must be accompanied by competent documentary.
First of all, the decision to carry out the inventory of fixed assets is fixed in the order for the inventory. To do this, there is a unified form of invo 22. This order notes which assets are subject to verification, the date of the procedure is established, as well as the composition of the Inventory Commission.
The formation of an inventory commission is an integral part of this process. Its compounds need to include representatives of accounting, material and responsible persons, representatives of the governing staff, third-party persons who are not workers in this enterprise. The function of the Generated Commission includes monitoring the inventory process, the design of the necessary documentation and the final conclusion.
When the date specified in the order begins, the availability and state of the main funds of the enterprise begins.
The Commission examines all objects, enters into special inventory inventory in the form of Inva 1 information about proven facilities:
When inventory of buildings, structures, land plots, the availability of documents confirming the foundation of these objects in the organization is checked.
Inventory inventories are compiled in two copies: for accounting and for a materially responsible person.
When inventory of leased fixed assets, OPIs are drawn up in three copies, the third option of the inventory is transmitted to the direct owner of the object.
The objects of fixed assets for which discrepancies are identified in the inventory inventory, accurate statements are drawn up in the form of the Involution.
The accurate statement is also drawn up in two copies: for accounting workers who will perform the necessary postings on accounting of excess and write off the shortage, and for a materially responsible person.
Objects that have become unusable and are not subject to recovery are reflected in a separate inventory indicating the start date of use, as well as the reasons why they are not suitable for operation.
Objects on repair are also reflected separately, these fixed assets are filled with an act of inventory of unfinished repairs in the form of the Inva 10.
Objects listed in the organization, but not belonging to it, for example, those in charge of storage are recorded in separate accurate statements.
All inventory documents are certified by signatures of material and responsible persons and members of the Commission led by the Chairman.
The final results of the inventory of fixed assets are entered into the statement of the results of the results of the Inva 26.
Inventory results are subject to immediate reflection in the accounting accounting of the enterprise. The identified surplus and shortage should be reflected using accounting postings in a month, in which an inventory was carried out.
All identified surplus and shortages should be explained by the material-responsible persons.
Surplus are unaccounted in accounting objects.
Excessive excess in the process of inventory comes to the accounting of fixed assets (sch.01) in correspondence with accounting account of other income and expenses (sch.91). The adoption of excessive accounts is made through 08 account, as well as in the event of fixed assets. Explosion adoption wiring are: D08 K91 / 1 and D01 K08. These fixed assets are accepted at an average market value to the current date.
The revealed shortage is written off 01 bills in the debit of account 94 "shortages and losses from damage." When writing off the object, you need to perform three steps:
1 - write off from 02 accounts accrued depreciation on the missing object (Wiring D02 K01 / 2),
2 - write off from 01 invoices the initial value of the missing object (wiring D01 / 2 K01 / 1),
3 - write off from 01 accounts the residual value of the missing object (Wiring D94 K01 / 2).
In order to write off the object, it is necessary to open subaccount 2 on 01 account, to debit the initial value of the missing object, and its credit depreciation. After that, on the loan, the account 01/2 will determine the residual value, which must be written off in short.
1 - the guilty person is not established, in this case the shortage is written off in other costs with wiring D91 / 2 K94. In this case, there must be a documentary confirmation of the absence of perpetrators or refusal to recover damage from the perpetrator.
2 - the guilty person is established, in this case the shortage is written off into the debit of subaccount 2 accounts 73 "Calculations with staff for other operations" with wiring D73 / 2 K94. Further, the employee either makes a shortage of cash in cash (wiring D50 K73 / 2) or it is held from its salary (wiring D70 K73 / 2). If the guilty facial is charged with the market value of the missing object, then the difference between the amount of shortage and market value refers to 98 "income of future periods".
Wiring in the inventory of fixed assets:
Preservation of fixed assets is the termination of the operation of the object for any time with the possibilities of its resumption. Preservation is a set of measures aimed at ensuring the safety of the object for a long time.
Conservation can be applicable if the object for some reason is idle and is not used, while the manual may decide that it will be more profitable to make the object for the required period, providing it to the appropriate conditions for preservation.
The term of conservation of the main means cannot be less than three months.
For canvated objects, depreciation is not charged. The depreciation should be ceased to charge from the first month following the month of transition to conservation.
If such a situation has occurred that the object is more designed in less than 3 months, for example, after 2 months, during these 2 months there will have to accrue depreciation.
At the initial stage of preparation for conservation, fundamental funds are carried out, the actual availability of objects with credentials is checked. Inventory is necessary to identify fixed assets that are currently not used. Such objects are economically more profitable to convert to conservation, thereby ensuring their safety.
The conservation translation procedure is carried out using the Commission specifically created for these purposes. The Commission may include employees of the enterprise, representatives of the governing staff, etc. The Commission is a list of idle objects, checks them, decides on the conservation of the facility of fixed assets, establishes the period of conservation, issues the necessary documentation.
First of all, the company's head is an order of conservation, which provides a list of non-used objects. The order is compiled in arbitrary form.
Another of the main documents is an act of conservation of an object, which is drawn up and is signed by members of the Commission. Since the State Statistics Committee is not established by the State Statistics Committee, the organization itself develops an act form in accordance with its needs.
By establishing an act blank, you need to follow certain rules and include the necessary details in the form. As a rule, the act of preservation contains the following information:
After signing by members of the Act Commission, he is sent to the head for approval.
In the inventory cards you can make a marker about the transfer of an object to preservation, it is more convenient to do this in the 4th section.
After the output of an object from a canned state should continue accrual of depreciation, useful life extended at the time of being for conservation. To begin the accrual of depreciation, it is necessary from the first day of the month following the month of the decolment.
Objects of fixed assets are taken to account on the debit of account 01. When transferring the main means to preservation on 01, a separate subaccount "fixed assets on conservation". A canvated object is translated there by wiring D01.AO on conservation K01.
When decolling, reverse wiring is performed.
Preservation costs:
When preparing an object to conservation and translating it for long-term storage, some costs occur, which are taken into account as other accounts on the debit of 91/2. Costs can also occur during the decomposition, as well as during the storage.
Wiring to write off the cost of preservation of OS: D91 / 2 K20 (23, 10, 70, etc.).
Repair of fixed assets may be required at any time. The equipment is not forever and may damage or break. If the restoration equipment is not subject to, it should be written off if the operating properties of the object can be restored, then repairs are carried out.
Repair or reconstruction?
The object restoration can be carried out in two ways: the current repair and overhaul (reconstruction, modernization). These two concepts, sometimes, confused or consider the same process. However, the accounting and tax accounting of the current and overhaul of fixed assets is different. It is important at the initial stage to decide how the object will be restored: repaid or reconstructed.
When carrying out the current repair, the properties and characteristics of the facility, former to breakage, occur. That is, the technical and economic indicators of the basic means are not changed, only the elimination of faults occurred or prophylactic work is carried out to prevent these faults. That is, the repair is aimed primarily on maintaining the standard working state of the fixed assets. Repair costs are debited in costs in the current tax period.
When conducting overhaul (reconstruction or modernization), there is an improvement in the characteristics of the object, it becomes better, more powerful, more productive, modern. Changes are more global and, in general, are characterized by improving the technical and economic indicators of the object. At the same time, all the costs of major overhaul increase the initial cost of the object.
That is, the cost accounting mechanism in both cases is fundamentally different, so that the tax authority does not have any questions in the future, it is necessary to clearly determine which type of work is carried out with the object and where it is necessary to attribute costs.
You can carry out repair work as the forces of the enterprise itself, and attract third-party performers, with which the contract is concluded. In the first case, the method of repair is referred to as the economic, the second is a contract.
Depending on how the organization decides to repair its assets, the costs will change somewhat.
Whatever the source of costs, the costs of repairing fixed assets are attributed to an increase in the cost of products, goods.
Wirings to write off cost for repairs performed by its own:
Wiring to write off the cost of repairs performed by the contractive way:
Large companies for which repair is a frequent operation and / or repair costs are significant, in advance formed a special reserve. Creating a reserve for the repair of fixed assets occurs gradually, from month to month. In accounting for this, a score of 96 "Reserve of upcoming expenses" is used. The formation of a reserve for repairs occurs on the loan sc. 96 using the gradual inclusion of some amounts in the cost of production.
Wirings to create a reserve for repair of fixed assets: D20 (23, 25, 26) K96.
When there is a need to repair any object, a wiring is performed on debiting costs at the expense of the reserve: D96 K10 (70, 60, 76, 69 ...).
The monthly deductible amount is defined as 1/12 on the annual cost of repair on the estimate.
If the amounts of the formed reserve are not enough to carry out repair work, then the missing funds can be obtained either by calculating additional funds to the reserve (Wiring of D20 K96), or by assigning these costs to the cost of production (Wiring D20 K10, 70, 60).
If the amount of the formed reserve exceeds the annual repairs, then the funds remaining on the loan are written off into the revenues of the Wiring of D96 K91 / 1.
At the end of the year, the balance at 96 account is 0.
In the process of using fixed assets, the equipment can break, lose their performance properties, morally and physically complicated. To restore properties and characteristics of fixed assets, repairs are carried out. If the object is improved in the process of repair work, it becomes functional, workable, that is, in general, its technical and economic indicators are improved, it will not be just a repair, but reconstruction or modernization.
The difference between repairs from repair
It is important to see the differences between the usual current repair of fixed assets and upgrades or reconstruction. The cost accounting mechanism in both cases is varied, so it is necessary to determine at the initial stage how the main tool will be recovered.
During the repair process, the functions and properties of the object occurred in the initial stage of exploitation, that is, the object does not become better than it was. Just eliminate breakdowns, damage.
If, in the process of carrying out repair work, replacing parts and parts of equipment, the main remedy has become more powerful, functional, its performance has increased, the layout (for real estate) has improved, then this is already upgrades and reconstruction. And costs must be taken into account differently.
Current repairs are included in the cost of production or to sell costs. Expenses for modernization, reconstruction, completion, retrofitting increases the initial cost of the OS.
So, the upgrade is characterized by an increase in productive power, an increase in the carrying amount of the OS and the useful life, changing the depreciation calculation parameters.
The main feature that distinguishes the reconstruction from repair is to improve the technical and economic indicators of the object. The main remedy from an economic point of view becomes more profitable for operation. In the process of reconstruction (upgrades), new properties and functions of the object may appear.
Documenting:
If an enterprise solves the main tool to improve by modernization, then the leader issues an order (order), which establishes which object is subject to overhaul, what are the timing of the work, appoints responsible persons.
A defective statement is filled with an OS object with the reason for the need for modernization.
If the work is carried out by contracting method, then an agreement is concluded with a contractor, which describes the timing of the work, and also gives a list of what needs to be done. Fixed-technical documentation is compiled.
On the upgrade, the reconstruction of the OS is translated on the basis of the invoice on the internal movement (OS-2 form). This form is issued if the OS will be repaired by the organization itself. If for this, third-party persons are attracted, the OS-1 acceptance act is used.
Upgraded, the reconstructed object is taken back to account on the basis of an act on acceptance in the form of OS-3.
Information on overhaul and related costs is reflected in the inventory card of the object.
Cost accounting postures:
All the costs of modernization, reconstructions are attributed to an increase in the initial value of the fixed assets.
Just as when the OS arrival on the enterprise, all costs for work carried out are collected by the debit of account 08, after which they are transferred to the debit of account 01.
Postings for modernization (reconstruction) of fixed assets on their own:
Postings during the reconstruction (modernization) of fixed assets contracting method:
With an increase in the cost of the OS, monthly depreciation deductions will also be increased, it must be taken into account when depreciation.
It should also be noted that due to the improvement of the technical and economic indicators of the OS object, useful life can be increased. The need for this is determined by the management of the organization and the Commission, which controls the process of modernization (reconstruction).
Leave the company The facility of the main means can be in several ways for various reasons. The object can be sold, donated, entered into the authorized capital of another organization, is written off due to moral or physical wear. We will analyze every way of retirement of the fixed assessment, as the object is removed from accounting, which wiring to write off the fixed tool must perform an accountant in each case.
If the object of the main tool is physically worn out, its useful use was completed, morally outdated or spoiled so much that it is not for further use, it must be written off, that is, to remove it.
Before writing off the OS, it is necessary to estimate its condition, the possibility or inability to its further operation. Such an assessment is carried out by a special commission. If the Commission decides to write off the object, the leader is published an orders for the need to write off the fixed assessment. At the same time, an act of write-off in the form of OS-4, OS-4A or OS-4B, on the basis of which an accountant already performs wiring to remove the main fund from accounting and makes a mark on write-off in the OS-6, OS-6A inventory card, or 6b.
When the OS is disposed of in such a way, it is possible to write off its residual value from 01 accounts on which the object is listed. The residual value is considered by subtracting from the initial (restorative) value of the amount of accrued depreciation. Initial - this cost, according to which the main remedy was made to account on the 01 account during admission. Restorative is the cost obtained as a result of the revaluation. Accrued depreciation - all accumulated depreciation deductions are taken to the write-off date, listed on the loan account.
The procedure for the write-off of fixed assets Next:
If the object is fully burned, its useful use is over, the residual value will be equal to 0 (debit of SUSCHET 2 sch.01 is equal to its loan).
The spending on the write-off of OS, for example, dismantling is also charged on other expenses (D91 / 2 K70, 69, 76).
Details, spare parts, materials that remained after dismantling OS object and to be further used, come at an average market value as material values \u200b\u200b(D10 K91 / 1).
According to the results of the write-off on account 91, a financial result is formed, in the case of profit, D91 / 9 K99 is performed, if the loss is obtained, the receipt D99 K91 / 9 is reflected.
Wiring when writing off the main tool:
If the disposal as a result of the write-off is drawn up with an act of write-off, then the disposal of the fixed assessment through the sale is issued an act of receiving-transmission form OS-1, OS-1A, OS-1B.
If for the enterprise, the sale of the OS is a single case and is not a common activity, then the accompanying sales revenues and expenses are reflected in the account 91 (as opposed to the sale of goods that are reflected in the account 90 "Sales").
When implementing the main means, a third-party enterprise will write off the residual value of the object in the same way, wiring:
D01 / 2 K01 / 1 - written off the initial value of OS,
D02 K01 / 2 - depreciated by this OS.
D91 / 2 K01 / 2 - the residual value of the OS directed to the sale is written off.
D91 / 2 K70 (69, 76) - Related costs are reflected.
Revenue received from the implementation of the OS, reflected on the credit of the account 91 on the first subaccount, the wiring has the form:
D62 (76) K91 / 1 - reflected revenue from the sale of the OS.
The implementation of the main funds object is an operation to be discussed by VAT. The cost at which the object is sold to the Buyer should include value added tax. The amount of VAT is reflected by the wiring D91/3 K68.DS.
Following the sale of the account 91, a financial result is formed, which is reflected by one of the wiring:
D99 K91 / 9 - reflected a loss from the sale of OS (if the costs exceeded the revenue).
D91 / 9 К99 - the profit is reflected from the implementation of the OS (if the proceeds from the sale exceeded the costs).
Wiring when selling the main tool:
The donation of the main means is equal to the implementation, so the mechanism of disposal of the OS is similar to sale.
The residual value in the debit sch.91 / 2 is written in the same way. There are all related expenses.
Since the object is transmitted free of charge, then the revenues will not be in this case. However, VAT must be charged to payment. VAT calculation comes from the average market value of the fixed assembly on the transfer date.
The loss obtained from the gift is reflected by the receipt of D99 K91 / 9.
Wiring with donation of fixed assets:
Consider another way of disposal of the OS - making it in the authorized capital of another organization. The transmission is similarly executed as an act of receiving and transmission.
The introduction of the OS to the authorized capital is considered to be the financial investment of the enterprise in order to obtain income in the form of dividends, therefore, the "Financial investments" is used to reflect this operation.
Initially, wiring to write off the initial cost and depreciation are carried out: D01 / 2 K01 / 1 and D02 K01 / 2.
Wiring for transmitting the OS to another enterprise has the form: D76 K01 / 2, which is performed on the amount of the residual value of the OS.
At the same time, debt on the contribution to the authorized capital, which is reflected by the receipt of D58 K76.
VAT is not necessary from the cost of OS, since this operation is not equal to the implementation, but is considered to be an attachment of an enterprise.
Wiring when making a fixed assessment in the Criminal Code of another enterprise:
When transferring fixed assets to temporary use from one organization, the other one arises the need to take into account the lease of objects of both the lessor and the tenant.
Property is transmitted on the basis of a lease agreement, which indicates the details of the parties (landlord and tenant), as well as the period for which property is transmitted. When transferring fixed assets for less than 12 months, we see the short-term lease, for a period of more than 12 months - long-term. Also in the contract can be reflected the possibility of transition of ownership of the leased property and indicate the conditions under which it is possible.
Accounting for leased fixed assets must lead both sides of this transaction. Using wiring, the landlord reflects the transmission of an object for rent, and the tenant is their reception. We will understand which accounting wiring for renting fixed assets should reflect both sides.
The owner of the facility of fixed assets, for example, equipment has the right to convey this equipment to the temporary use of another organization. This may be a single case, and may an organization specialize in transmitting property to lease and for her such operations are the usual activity.
We analyze both cases, as the accounting of expenses and income in both cases differs markedly.
By the way, despite the fact that the main remedy is leased to another enterprise, the object continues to be listed on the balance sheet balance and, therefore, it must be accrued monthly depreciation.
To account for the transfer of an OS object to rent on 01, a separate subaccount "OS transmitted for rent" is opened, the transfer of the object for rent is reflected by the receipt of D01.A in lease D01.
The transmission itself is issued as an act of receiving and transmitting OS-1, OS-1A or OS-1B.
Transfer to the rental of fixed assets - the main activity of the enterprise
In this case, account 90 "Sales" is used to take into account all incomes and expenses from rental operations. At the debit of this account, all costs associated with rental are collected on loan income.
As expenses, monthly depreciation deductions, transportation costs and installation of an object (if this happens at the expense of the landlord), expenses for the current or overhaul (again, if this happens at the expense of the equipment owner) and other related costs.
Rent payments, which the tenant pays the owner of the facility as an income.
The wiring for renting costs has the form: D90 / 2 K20, 23, 26 (44).
Wiring on the accrual of rental payments has the form: D76 K90 / 1.
Wiring to receive these payments: D51 K76.
Every month on account 90 is considered the final financial result from the lease, the profit obtained is reflected in the receipt of D90 / 9 K99, if the costs exceeded income, then we observe a loss that reflect the receipt D99 K90 / 9.
If rental payments include VAT, it needs to be allocated from the amount of payments (Wiring D90/3 K68.DS) and pay to the budget (D68.DS K51).
Transmission OS for rent - a single operation
In this case, 91 "Other incomes and expenses" is used to account for expenses and income.
Similarly, at the debit of sch.91, expenses associated with the object of fixed assets transferred to the lease on the loan sch.91 are income.
Wiring for accounting OS:
D91 / 2 K20, 23, 26 (44) - Cost rental costs are taken into account.
D76 K91 / 1 - Rental payments are accrued.
D51 K76 - Received OS rental.
When returning the fixed assembly on 01 account, the return wiring is performed by D01. IP in the operation of the C01. And the mark is made in the act of receiving the transmission of this OS.
Having obtained from another organization any equipment for temporary use, the organization takes into account it on the off-balance account 001. The cost specified in the Aneradition contract is entered into the debit of account 001.
At the same time, the organization can make inventory cards on these fixed assets.
Since the object continues to be listed on the balance of its owner, the tenant depreciation does not accrue on it.
Rental costs The tenant writes off the receipt of D20 (44) K76, their payment to the lessor reflects the receipt of D76 K51.
VAT included in the amount of lease, the tenant highlights the D19 K76 wiring and directs it to refund from the budget of the D68.DS K19.
If the tenant returns the owner of his property, then in the accounting of the tenant it must be removed from account 001, for which its cost is reflected on the loan 001.
If the tenant wants to pay rental payments ahead of time, then you can use the score of 97 "Expenditures of future periods". Wiring D97 K76 is performed. After that, monthly, it is necessary to perform the wiring D20, 23, 26 (44) K97.
If the object transmitted for rent requires repair, then it is carried out depending on the conditions specified in the lease agreement.
At the expense of the tenant:
If the tenant repairs on its own, then all the costs of repair are charged with wiring:
D20 (44) K10 - Written the cost of materials spent on repairs.
D20 (44) K70 - written off the accrued salary of workers employed in the repair of the rented OS.
D20 (44) K69 - insurance premiums with salaries of these employees are credited.
D20 (44) K76 - reflects the costs of services of third-party organizations employed by repair.
D19 K76 - VAT has been highlighted at the services of third-party organizations.
D68.DS K19 - VAT is directed to deduction.
At the expense of the landlord:
If it is repaired by its owner, then all the above wiring is performed in the accounting of the landlord.
Also, these costs can be credited to future rental payments, while all the costs associated with the repair and collected by the debit of sch.20 or 44 are written off by the receipt of D76 K20 (44).
The ability to buy OS is usually prescribed in the rental agreement. At the same time, as a rule, the Tenant pays the cost of this equipment to its owner (wiring D76 K51). Redempted price is usually reflected in the text of the lease agreement.
The costs associated with the redemption of the object are collected by the debit of the skip.08, here refers to the redemption value (wiring D08 K76), as well as rental payments paid earlier. These rental payments will be taken into account as a calculated depreciation of the Wiring D08 K02.
The redepeted object is commissioned, with the accountant, the D01 K08 wiring is performed.
Based on materials: buhs0.ru
The formation of market relations involves a competitive struggle between various manufacturers, to win in which only those who most effectively use all types of resources available. The condition and use of fixed assets is one of the most important aspects of analytical work, since they are the material embodiment of scientific and technological progress. It is possible to identify reserves of improving their use using a thorough economic analysis.
The balance sheet of fixed assets is a statistical table, the data of which characterizes the volume, structure, reproduction of fixed assets in economics in general, industries and property forms.
The calculation base is the results of the revaluation of fixed assets, based on the results of which the ratio of the price of the reporting year and the restoration value of fixed assets in the base year is determined.
To perform the calculation of fixed assets in a number of years in permanent, base prices are used by the following indicators: price indices for fond-forming products; Capital investment indices, developed on the basis of medium-sized regulatory coefficients for types and groups of fixed assets, as well as on the periods of their acquisition; final statistical indexes of revaluation by types of fixed assets and sectors of the economy and industry; The indices of changes in market prices for basic fund objects obtained according to their market value.
The calculation of fixed assets in comparable prices is carried out by two methods - index and balance sheets. According to the index method, the main funds of the reporting year are recalculated on the basis of consolidated price indices and tariffs for the period from the base year to reporting. According to the balance sheet method, the data on the presence of fixed assets on the basic date for replacement cost decreases by the value of the funds retired before the reporting year, and increase by the value of the fundamental funds received during this period. At the same time, those and other funds are recalculated in the prices of the base year on the relevant price indices.
Note! The balance of fixed assets in average annual prices is necessary for integrated analysis of the presence, dynamics and use of fixed assets for a certain period of time based on average values. Based on this balance, there are indicators such as fund-student, stock project, average regulatory service life, depreciation, etc.
The average annual price indices are calculated on the basis of the dynamics of prices for food-forming industries (mechanical engineering and building materials industry) according to price statistics. The calculation of the average annual price index is carried out by months of the reporting period. The average monthly price indexes are calculated as the average values \u200b\u200bof the indicators at the beginning and end of each month, and the average annual price index is calculated as partial from dividing the amount of average monthly price indices by 12.
For the balance sheets of fixed assets, the following balance sheet equality should be observed:
F 1 + n \u003d B + F 2,
where F 1 and F 2 - the cost of fixed assets, respectively, at the beginning and end of the period;
P - the value of the funds received over the period;
B - the value of the funds retired.
The balance sheets of fixed assets at full cost and minus wear are presented in the above layouts (Table 1, 2).
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Table 1. Scheme of the balance of fixed assets in the balance value |
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Type of basic foundations |
Received in the reporting year |
Dropped out in the reporting year |
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Total |
Including |
Total |
Including |
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commissioning new fixed assets |
other revenues of fixed assets |
liquidated fixed assets |
other disposal of fixed assets |
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Table 2. Scheme of the layout of the balance of fixed assets at the residual value |
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Type of basic foundations |
The presence of fixed assets at the beginning of the year |
Received in the reporting year |
Dropped out in the reporting year |
The presence of fixed assets at the end of the year |
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|
Total |
Including the commissioning of new funds |
Total |
Including |
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|
eliminated (written off) funds |
depreciation of fixed assets per year |
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The main funds come at the expense of various sources. This may be the commissioning of new fundamental funds as a result of investment, acquisition, admission under the contract of donation, the introduction of fixed assets as a contribution to the authorized capital, etc. The main funds are departed for the following reasons: the elimination of facilities due to wear and windiness, selling other legal entities , gratuitous transfer, contribution to the authorized capital of other organizations, transfer to long-term rent and other. In balance, all sources of receipt and all causes of disposal by type can be reflected in the balance sheet.
In tab. 1 All indicators are estimated at the residual value, with the exception of the input indicator of new funds, which is estimated at full initial cost. Unlike the balance of full assessment in the balance at the residual value as one of the reasons for the reduction of the cost, an annual wear is equal to the depreciation accrued during the year.
Based on balances in statistics, a number of indicators characterizing the state, movement, the use of fixed assets are calculated.
The dynamics of fixed assets in Russia is characterized by the following data.
The indicators of the motion of fixed assets include: the dynamics coefficient, update coefficient, the disposal ratio of fixed assets.
The dynamics coefficient assesses the change in the value of fixed assets at the end of the period compared with the beginning and is calculated as the ratio of the value of fixed assets at the end of the year to the cost of fixed assets at the beginning of the year.
The dynamics coefficient can be calculated at full and residual value. Comparison of coefficients calculated by different estimates allows you to identify the change in the state of fixed assets. So, if the dynamics coefficient at full rate is less than the dynamics coefficient at the residual value, then the main funds have been updated for the period under review, that is, at the end of the period, the share of non-wear funds increased.
The update coefficient (to the update) characterizes the share of new fundamental funds in their total volume (in full assessment) at the end of the period and is calculated according to the following formula:
The disposal ratio (to the selection) characterizes the share of retired fundamental funds during the period in the total cost (in full assessment) at the beginning of the period and is calculated by the formula:
For the characterization of the process of reproduction of fixed assets, the intensity coefficient of fixed assets (to Int) is calculated:
The disposal of fixed assets can occur due to their complete dilapidation. To assess the disposal of funds for the indicated reason, you can calculate the coefficient of dilapidation (by the vehicles):
The greater the value of this indicator, the less the intensity of the replacement of fixed assets.
Indicators of the state of fixed assets include the wear coefficient and the shelf life. These coefficients are calculated for a specific date (as a rule, at the beginning and end of the period).
The coefficient of wear shows which part of its full value the main funds have already lost as a result of their use. The coefficient at the beginning of the period is calculated by the formula:
To wear \u003d depreciation amount / P.
The shelf life shows which part of its full value the main funds have retained on a specific date. The shelf life at the beginning of the period is calculated as follows:
By fitness \u003d residual cost / P.
Example 1.
We define the degree of changes in the worn out and the shelf life of fixed assets at a particular enterprise. The results of the calculation will be submitted in Table. 3.
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Table 3. Changing the shelf life and coefficient of funds of fixed assets |
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Indicator |
For the beginning of the year |
At the end of the year |
Change (+, -) at the end of the year compared to the beginning |
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absolute value |
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Main funds, million rubles. |
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Residual value of fixed assets, million rubles. |
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Depreciation of fixed assets |
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Suitability ratio,% |
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Wear coefficient,% |
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The coefficient of expiration at the beginning of the year is 71.2% (14.6 / 20.5 × 100%). The shelf life at the end of the year is 82.3% (19.1 / 23.2 × 100%). Coefficient of wear at the beginning of the year - 28.8% (5.9 / 20.5 × 100%). The coefficient of wear at the end of the year is 17.7% (4.1 / 23.2 × 100%).
The indicators of the use of fixed assets include fund-student and capitality. To calculate these indicators, the average value of fixed assets () in several ways is determined:
1) according to the middle arithmetic formula:
\u003d (OF N + OF K) / 2;
2) according to the middle chronological formula, if the cost of fixed assets per dates are known, separated by equal intervals:
-2011.gif)
where n. - the number of periods;
3) According to the data on the movement of fixed assets:
-2011.gif)
where is the cost of fixed assets at the beginning of the year;
P - the value of the fundamental funds received during the year;
B - the value of the fundamental funds dropped during the year;
t. 1 - the number of months of functioning received fixed assets;
t. 2 - the number of months of functioning of fixed assets dropped out throughout the year.
The foundation indicator estimates the amount of products per box of fixed assets. Fondo studijack is a direct indicator of the efficiency of using fixed assets: the higher the fund-student, the better the main funds are used, and vice versa. FDOOUTYDACH (F o) is calculated as the ratio of commercial products to the average value of fixed assets:
The fundability rate is the back indicator of the efficiency of the use of fixed assets. The lower the level of the durability, the more effective the main funds are used. Four consumption estimates the level of costs of fixed assets per ruble produced products. Fondarity (F E) is calculated by the formula:
To assess the safety of labor, the fundamental funds are used in statistics. The indicator of stock projects assesses which volume of fixed assets falls on average per employee. Fundsacking (F E) shall be calculated as the attitude of the average annual value of fixed assets to the average number of employees:
where is the average number of employees.
One of the generalizing indicators characterizing the efficiency of the use of fixed assets is the profitability of fixed assets. It is defined as the attitude of the balance sheet profit (P ball) to the average annual value of fixed assets (F OSN):
R OND. F \u003d P ball / f Ost.
Example 2.
Using the above formulas, consider the change in the generalizing indicators in the organization. Source data and calculation results Let us give the table. four.
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Table 4. Main generalizing indicators of the use of fixed assets |
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Row number |
Indicator |
For the previous year |
For the reporting year |
Deviation from the previous year (+, -) |
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absolute value |
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The average annual value of fixed assets, thousand rubles. |
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The average annual number of workers |
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Sales volume, million rubles. |
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Profit (Balance), thousand rubles. |
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FDOOU-voyage, (volume of supplies for one ruble of fixed assets), rub. (p. 3 / p. 1) |
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Fondarity (fixed assets for one ruble supplies), rub. (p. 1 / p. 3) |
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Labor freight (fixed assets per employee), rub. (p. 1 / p. 2) |
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Labor productivity, thousand rubles. |
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PODDO-voyage through labor stock and labor productivity, rub. |
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Profitability of fixed assets,% (p. 4 / p. 1) |
0.3 points |
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Changing the volume of products can occur due to changes in the fund-student and volume of funds. For index analysis, the volume of products and the cost of fixed assets are estimated at comparable prices of the baseline period. The product volume index (I q) is equal to the product of the foundation index (I FD) and the index of the value of fixed assets (I OF PF):
-2011.gif)
,
where Q 0, Q 1 is the volume of products, respectively, in the basic and current periods;
FO 0, FO 1 FO 0, FO 1 -foOeforetch, respectively, in the basic and current periods;
- The average cost of fixed assets, respectively, in the basic and current periods.
The absolute change in the volume of products in the current period (TP 1) compared with the basic (TP 0) is defined as follows:
Δ mN.\u003d TP 1 - TP 0.
Including:
a) due to the change of foundation:
Δfo \u003d of 1 × (FO 1 - FO 0);
b) due to the change in the average value of fixed assets:
Δof \u003d (of 1 - of 0) × pho 0.
After analyzing the generalizing indicators of the efficiency of the use of fixed assets, it is necessary to study in detail the degree of use of the production capacity of the enterprise, individual types of machinery and equipment.
Under production capacityit is understood as the maximum possible production of products with the reached or planned technology, technology and organization of production. The maximum capacity of the equipment is not a constant value - it is allowed to revise its level in the process of further optimizing the production process. It is calculated on the basis of the capacity of the leading workshops, sites, aggregates, taking into account the implementation of a complex of organizational and technical measures aimed at eliminating bottlenecks, and possible cooperation of production. The actual power can be equal to the maximum, if the high efficiency of the equipment and the production process is organized optimally.
For example, if, as a result of the analysis of the production lines, it was found that the actual power differs from the maximum more than twice, this means that to produce the same volume of products to enterprises where the efficiency of the equipment is high, it can be required twice as smaller than units of equipment, than in an enterprise where such effectiveness is significantly lower. Consequently, enterprises paying due attention to the achievement of high efficiency of the equipment, have a real opportunity to save "on all fronts": they decrease the need for investments, the workshop is saved, the costs of labor costs are reduced, etc.
The degree of use of production facilities is characterized by the following coefficients:
Common coefficient \u003d actual or planned production volume / average annual production capacity of the enterprise,
Intense coefficient \u003d average daily production / average daily production capacity of the enterprise,
Extensive coefficient \u003d actual or scheduled flow of the working time / Estimated working time fund adopted when determining production capacity.
In the process of analysis, the dynamics of these indicators are being studied, the implementation of the plan in their level and the reasons for their change (commissioning and reconstruction of existing funds of enterprises, technical re-equipment, reducing production capacity).
In addition, the level of use of the production area of \u200b\u200bthe enterprise is analyzed: production of products in rubles per 1 m2 of production area.
Analysis of the equipment is based on the system of indicators characterizing the use of its number, operation time, power.
To characterize the degree of attraction of equipment in production, the following indicators are calculated.
Coefficient of use of the Park of Cash Equipment (KN):
K H \u003d Number of equipment used / Number of cash equipment.
The factor of using the fleet of installed equipment (to y):
To y \u003d number of equipment used / number of installed equipment.
The difference between the amount of cash and installed equipment, multiplied by the planned average production production per unit of equipment, is a potential reserve of product production growth due to an increase in the number of existing equipment.
To characterize extensive equipment loading, the use of equipment is analyzed by time: the balance of work time and its replacement coefficient (Table 5).
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Table 5. Indicators characterizing the equipment of the equipment |
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Indicator of the Time Foundation |
Symbol |
Formula of calculation |
Notes |
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Calendar Foundation |
T. K \u003d. T. k. day × 24 |
T. to. DN - number of calendar days for the analyzed period, days |
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Nominal (Regular) Fund |
T. N \u003d T. R. See × t. cm |
T. R. cm - the number of workers shifts for the analyzed period; t. cm - the duration of the work shift, h |
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Effective (real) fund |
T. EF \u003d. T. n - T. PL |
T. PL - time of planned repair, h |
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Useful (actual) fund |
T. F \u003d. T. EF - T. etc |
T. PR - the time of unscheduled downtime, h |
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The level of intramenity use of the equipment characterizes the boot coefficient to the equipment to z, which allows you to estimate the loss of the equipment of the equipment due to planned-warning repairs, etc.:
K z \u003d. T. F / T. K, or T. F / T. N, or T. F / T. ef.
The level of conditional use of the equipment characterizes the coefficient of replacement (to cm):
Under the intensive loading of equipment understand the estimate of its performance.
Intensive load coefficient of equipment (K and):
A summary indicator characterizing the integrated use of equipment is an integral load indicator (to int):
To int \u003d k z × k and.
During the analysis, the dynamics of these indicators are being studied, the implementation of the plan and the reasons for their change.
Specialist comment
O. V. Severin, Head of the Planning Department of Production of JSC "Company Unimilk"
Our company for three months analyzed the work of the eight units of equipment producing identical products at domestic food industry enterprises. As a result of the analysis, it was found that the capacity of the equipment achieved with the existing organization of production varies in various enterprises from 2100 to 3750 tons / month. That is, the difference in the achieved capacity of the equipment purchased from the same supplier comes to 56%. Such a significant difference is due to various levels of equipment efficiency, which, for the most part, is a consequence of an irrational organization of both the production technological process and labor of production personnel. Naturally, before increasing the power of the equipment, it is necessary to determine how efficiently it works and what are the limits for an increase in the efficiency of the equipment.
The essence of this method is to analyze the statistics of production reports on the work of the equipment, in which the employees recorded all the actions carried out during the work in this equipment. Collecting statistics for a certain period, it is necessary to analyze how the production process actually passed, which specifically was spent the production time. Using these data, it is easy to track the actual organization of the manufacturing process, after which it is possible to calculate the actual capacity of the equipment. The advantages of the method: accuracy, objectivity, the use of actual data for calculations, complete clarity as to which the result is made. Additional plus - the same statements can be subsequently used to solve other production problems. The disadvantages of this method: it will take some time on the introduction of the aforementioned reporting on the work of industrial equipment, training personnel (staff load increases).
Methods for assessing the maximum capacity of the equipment are also somewhat, and in essence they are largely similar to the methods of evaluating actual power.
The most optimal representation method based on the reporting on the efficiency of equipment. It is him and consider further.
Reporting on the efficiency of the equipment is drawn up with the purpose of detailed accounting for the use of production time. Systems of work with such daily reporting in one form or another are introduced on the overwhelming majority of foreign production enterprises, and in essence they are not much different from each other. The material carrier of the report is a form, every day filled during a change by an employee of an enterprise responsible for the work of a particular unit of equipment. The report records all actions carried out in the production process on this equipment. An example of a completed reporting form on the efficiency of equipment for shift (12 hours) is shown in Table 6.
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Table 6. Filled outflow formality form |
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Produced products, pcs. |
Speed \u200b\u200bof the device (pcs / min) |
Starting time (h, min) |
End time (h, min) |
Equipment work (min) |
Planned simple (min) |
Unscheduled simple (min) |
Estimated time (min) |
Act |
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Heat car |
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Lunch break |
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Production "Milk sterilized" |
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Transition to another product |
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Package gripper breakdown |
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Production "Cream sterilized |
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Free time |
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TOTAL: |
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The data reflected in the report can be used:
Based on the data recorded in the operation of the equipment for shifting, the capacity of the equipment can be estimated. How to do this, show on the example.
Example 3.
We use the data table. 6.
From the report on the efficiency of equipment for the shift, the following data can be distinguished:
- operation time of equipment (BP) - 490 min;
- the total time of planned downtime (PP) - 140 minutes;
- the total time of unscheduled downtime (VP) - 20 min;
- unoccupied time (HB) - 70 min;
Based on data on the distribution of working hours, it is possible to estimate the effectiveness of the equipment for one or another period. It is convenient to do, calculating the conditional performance "Performance" (PR), which is one of the key performance indicators of production efficiency, which allows its constant monitoring. It is calculated by the formula:
-2011.gif){kind=small}
where BP is the minimum work hours required for the issuance of a given amount of products;
PP, VP - the duration of planned and unscheduled downtime, respectively.
In our example, the indicator "Performance" according to the change of shift is 75.4% (490 / (490 + 140 + 20) × 100%).
The resulting value of the indicator should be interpreted as follows: from the entire period of working time (total period of the period of minus no working time) 75.4% spent on production (working time), the remaining 24.6% are spent on various types of downtime. It is in the latest component to look for reserves for possible improvement of performance and capacity building.
By setting the actual value of the performance of "Performance", we calculate the actual power of the equipment. To do this, it is recommended to determine the value of the title for a period of at least one month, since the data on work during the entire one shift will not be representative for the specified purpose. The value of the performance indicator for one shift is suitable for monitoring the efficiency of the equipment, but not to estimate its power.
The capacity (MIS) equipment for a certain period is calculated by the formula:
MSh \u003d Pr's ovp × V.,
where pr - the actual value of the performance "Performance",%;
OVP - the total period of the period for which it is required to estimate the power;
V - equipment speed.
Calculate the daily power of equipment based on the data given in Table. 6:
Thus, the actual power will be equal to: MSh \u003d 0.754 × 6000 × 24 \u003d 108 576 (pcs / day).
In order to calculate the maximum capacity of the equipment, it is necessary to clearly plan improvements in the organization of the production process. Most often they are aimed at reducing the duration of planned and unscheduled downtime.
Suppose that in our example it is planned to cancel a planned simple "lunch break" due to the hiring of additional personnel on the substitution of diner employees, and the downtime "washing" - cut from 50 to 30 minutes (thanks to the revision of the washing procedure). It is impossible to carry out other improvements. Thus, the total duration of planned downtime (PP) would be not 140 in the above example, and 90 minutes.
Next, it is necessary to recalculate the performance of "Performance" based on new data, after which it is possible to recalculate power. It will be the maximum power: PR \u003d 490 / (490 + 90 + 20) × 100% \u003d 81.7%; MSh \u003d 0,817 × 6000 pcs / h × 24 h \u003d 117 648 pcs / day.
So, the calculations have shown that the planned improvements will allow to increase productivity by 6.3% and increase the capacity of the equipment in such a way that it will be produced on it for 9072 products per day more than in actual power.
S. D. Ovchinnikov, Director for Economics OJSC MosbisnessCom Corporation
