As you know, the fixed assets at the disposal of the enterprise, like everything else in the world, are subject to wear and tear and obsolescence. Accordingly, for their effective operation, periodically, and / or repair is required.
Consider the reflection of the modernization process in the 1C Accounting program version 8.2. Traditionally, the consideration will be carried out in the Ukrainian configuration.
There is nothing stunningly difficult in carrying out modernization in the 1C program.
However, to do it correctly, an understanding of the differences in the refurbishment and repair processes is necessary. As the letter of the Ministry of Finance and the State Treasury of Ukraine dated July 31, 2006 No. 3.4-08 / 1342-7137 says, “funds (OS) are a set of works that involve changing the technical and operational (passport) qualities (characteristics, properties) of fixed assets in order to increasing their technical and economic level ”. The concept of repair is defined as "a complex of repair and construction work, providing for the systematic and timely maintenance of performance and prevention of premature wear of structures and engineering equipment" in the explanation of the State Construction Committee of Ukraine dated April 30, 2003 No. 7 / 7-401.
Let's highlight the main thing for accounting. The costs of modernization are borne by the 15th group, increasing the initial cost of the fixed asset. Repair expenses are recorded on account 235, included in the expenses of the current period.
We will modernize a hypothetical machine,.
First, we will fill out the document for the receipt of services. To do this, open the tab of the "OS" function panel and open the journal "Receipt of goods and services".
In the journal, create a new document by clicking on the "+ Add" button and fill in the header of this new document in the same way as we discussed in the above. After filling in the date of repair, counterparty, indicating the operation - "equipment", go to the "Services" tab.
Here, by clicking on the "+" button, create a new line and fill in the nomenclature and the amount of modernization, and also fill in the remaining columns of the tabular section of the document. We indicate the modernization account 1522, we check the type of analytics (construction objects, cost items), indicate subconto1 (modernization of machines), subconto2 (modernization of equipment), etc. In the form of a nomenclature, we will select the previously prepared service for the modernization of a milling machine.
After checking all the entered data, we post the document.
Next, we move on to the actual modernization. To do this, open the "OS Modernization and Repair" journal, which we find on the same tab of the "OS" function panel. In the Journal, by the usual movement of clicking on the "+ Add" button, create a new document and also fill in the header details. Choosing the type of improvement - modernization. For our case, it is modernization, this is exactly the moment that was discussed at the beginning of the article with the introduction of the definitions of modernization and repair. Further, the event (modernized), be sure to indicate the construction object from which the modernization is written off (indicated in the previous document). After that, go to the "Accounting and tax accounting" tab.
On this tab, we check the correctness of the account (1522) and click the "Calculate amounts" button, after which the program will automatically substitute the total amounts spent on modernization in the appropriate fields. We will indicate the general way of reflecting costs as indicated in the document for the receipt of modernization services. And go to the "Fixed assets" tab.
Here we create a new line by clicking on the "+" button, after which we indicate the upgraded fixed asset.
We will check again all the calculated and filled in data and pass the document. Depreciation will be calculated based on new data starting from the next month.
This completes the review of the upgrade process in 1C version 8.2.
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For example, LLC "Trading company" Dom "in the IV quarter is modernizing the server (OS) with the help of a third-party organization, by installing an additional hard disk. As a result, its technical properties of work are improved. The initial cost of the server increases, but the useful life does not change. It is necessary to form records in, accrue. To do this, in 1C 8.2 it is necessary to draw up operations:
Parameters for performing Operation # 1:
Parameters for performing Operation No. 2:
Parameters for performing Operation No. 3:
Parameters for performing Operation No. 4:
Parameters for performing Operation 5:
Features of filling out the document "Receipt of goods and services" in 1C 8.2 - Creating a document - menu button "Add" - type of operation Purchase, commission:
Document Receipt of goods and services in 1C 8.2 generates accounting entries for the purchase of materials:
In 1C 8.2, the register of accumulation according to the USN was formed records:
Consider the features of filling. Document creation - menu Production - Requirement - Waybill - button "Add.
Filling in the header:
Attention! Checkbox in the box Cost accounts on the Materials tab it is convenient to install when the materials specified in the tabular section are written off to different cost accounts or to different subconto. If all materials are debit to the same cost account and to the same subconto, then it is easier to clear the checkbox and enter information on the tab Cost account.
Filling in a bookmark Materials:
Filling in a bookmark Cost account:
Analytics (Subconto) for account 08.03, in our example it is as follows:
Document Invoice requirement in 1C 8.2 generates accounting entries for writing off the cost of materials to the cost of upgrading the facility:
Consider the features of filling out the document "Receipt of goods and services" in 1C 8.2.
Document creation - menu Purchase - Receipt of goods and services - button "Add" - type of operation Purchase, commission.
Selecting a service name from the directory "Nomenclature"(usually a group Services), you must specify the quantity, price, VAT rate;
In the graph Cost Account (BU)- the account on which the costs of modernization and subconto to it will be accumulated:
In the graph Costs (OU)- meaning Not acceptable, due to the fact that we will consider these costs separately as the costs of modernization, i.e. general rules for accepting expenses for the provision of services by third parties are not suitable:
Document Receipt of goods and services in 1C 8.2 generates accounting entries for the accumulation of costs for the modernization of fixed assets on account 08.03 "Construction of fixed assets":
In the accumulation register according to the USN, the following records were formed:
Consider the features of filling out the document "OS Modernization" in 1C 8.2.
OS – OS modernization- button " Add».
Filling in the head of the document:
Filling in the Fixed assets tab:
Completing the Fixed assets section:
Filling in a bookmark Tax accounting (STS):
Document OS modernization in 1C 8.2 generates accounting entries for the increase in the cost of fixed assets. As you can see from the transactions, the entire cost of upgrading the fixed asset is included in its cost, incl. and VAT:
There are no movements in the tax ledgers.
Consider the features of filling out the document "Write-off from the current account" in 1C 8.2.
Document creation is carried out through the menu: Bank - Bank statements - Write-off from the current account button "Add"- type of operation Payment to the supplier.
In field List must be checked. The form of the document will change, in the tabular section it will be possible to enter payment information in one payment order under several agreements;
A line will appear in the tabular section, in which you need to enter information on payment in the context of one agreement. A similar action must be taken to enter information for each contract:
Document Write-off from the current account in 1C 8.2 generates accounting entries for the transfer of funds to the counterparty for materials and services for the modernization of fixed assets:
In the accumulation register according to the USN, the following records were formed:
Consider the features of filling out the document "Registration of payment for fixed assets and intangible assets for USN and IE" in 1C 8.2.
The document is created through the menu: Operations – Other operations – Registration of payment for fixed assets and intangible assets for the simplified tax system and individual entrepreneurs- button "Add".
Filling in the head of the document:
Filling in a bookmark OS modernization:
As a result of the document, the costs of upgrading the OS will be reflected in the Book of Income and Expenses in section 1 and section 2 accordingly after the regulatory document Recognition of expenses for the acquisition of fixed assets under simplified taxation system in 1C 8.2.
For accounting, the posting document is not generated.
In the accumulation register according to the USN, the following records were formed:
Recognition of expenses for the acquisition of fixed assets for the simplified tax system in 1C 8.2:
In the accumulation register according to the USN, the following records were formed:
Document creation and posting Depreciation and depreciation of fixed assets in 1C 8.2:
Accounting document Depreciation and depreciation of fixed assets in 1C 8.2 generates accounting entries for the calculation of monthly depreciation:
Formation of the report "Book of accounting of income and expenses for the simplified taxation system" in 1C 8.2:
Due to the fact that the expenses for the modernization of the OS and their payment were made in the IV quarter, the entire amount of expenses is accepted according to the rules of the Tax Code of the Russian Federation in the IV quarter and is reflected Section I and Section II v Book income and expenses in the IV quarter:
Expenses accounted for in section II, reflected on the tab Fixed asset acquisition costs:
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In this article, we will consider issues related to the modernization of fixed assets (OS) and the reflection of this operation in accounting and tax accounting.
Yadviga Sorokin , leading consultant-analyst on the implementation of systems based on "1C: Enterprise 8", implementation center ABBYY Ukraine
Modernization of an OS is a business operation that is aimed at improving an object (additional equipment, reconstruction, etc.). Such expenses are accumulated on sub-accounts 15 of the account. According to P (S) BU 7 the initial cost of the fixed asset must be increased by the amount of these costs. But according to Tax Code of Ukraine dated 02.12.2010 No. 2755-VI enterprises have the right to attribute to the expenses of the period in which they were incurred, the costs of repair and improvement of fixed assets within 10% of the total value of all groups of fixed assets at the beginning of the year.
If an enterprise decides to synchronize such expenses in accounting (BU) and tax (OU) accounting, then in the "Accounting policy of organizations" setting, check the box "Increase the cost of fixed assets in the BU by the amount of improvement in the manner prescribed by the GCC" (Fig. 1 ). This setting affects the transactions for upgrades and repairs of fixed assets in accounting.
If the amount of any expenses for improvements and repairs of fixed assets is less than 10% of the book value of all non-current assets at the beginning of the year, then it is written off to the expenses of the current period (that is, to accounts of the 9th class).
If the amount of any expenses for improvements and repairs of fixed assets is more than 10% of the book value of all non-current assets at the beginning of the year, then in terms of the excess it is included in the value of the non-current asset (that is, on sub-accounts of accounts 10-12).
To conduct analytical accounting for the accumulation of costs under construction (modernized, reconstructed, mounted) fixed assets, you must create an element in the directory "Construction objects" (Fig. 2).
It is important to correctly indicate the tax designation of the construction object, which must coincide with the tax designation of the fixed asset.
The accumulation of expenses for repair or modernization is reflected in the program using various documents. The document “Receipt of goods and services” reflects the purchase of materials or services for repairs received from third-party organizations (Fig. 3). The document "Requirement-waybill" records the transfer of own materials, products, semi-finished products for modernization (Fig. 4). With the help of the "Payroll" document, the costs of wages and the unified social contribution (ERU) of employees who are modernizing are reflected. The sums of expenses for modernization are accumulated in the debit of accounts 1522 "Manufacturing and modernization of fixed assets" or 1532 "Manufacturing and modernization of other fixed assets".
Completion of the OS upgrade is reflected in the OS Upgrade document. In the head of the document, in the field "Type of improvement", the type of operation in the BU (repair or modernization) is indicated, in the field "Event" the type of operation in the BU is indicated. It is mandatory to indicate the construction object for which the costs were written off.
To calculate the amount of modernization, you need to open the "Accounting and tax accounting" tab and click the "Calculate amounts" button. The amounts of accumulated costs for modernization will be filled in automatically according to the accounting data at the time of the document generation, but they can be adjusted manually (Fig. 5).
The fixed assets tab indicates the OS that is being modernized (reconstructed) (see Fig. 6). The transfer of the calculated amounts to the tabular section of the document is carried out by the "Fill" command - for the OS list.
To calculate the amount that can be reflected in the costs of the current period in OU, we will use the report "Calculation of costs for improving the OS", which can be called from the top panel of the document "Modernization and repair of the OS" (Fig. 6).
We compare the “Remaining amount of improvements” according to the report (Fig. 6) with the amount of costs for modernization and fill in the field “Amount of improvement within the normal range”. In the example under consideration, the entire amount of expenses of UAH 1298.76 can be attributed to expenses in OU, since the remaining amount of improvement according to the report is UAH 1 520 370.49.
The expense account (for writing off the amounts to current expenses) is taken from the method of reflecting the depreciation expense of the fixed asset. If, on the “Accounting and tax accounting” tab, enable the checkbox “Use a general method of reflecting expenses” and specify this method, then the account and cost analytics for all fixed assets will be selected from this method.
The amount of improvement in excess of the norms in the NU is included in the book value of the fixed assets.
In the BU, the amount of improvement is distributed depending on the setting of the accounting policy "Increase the cost of fixed assets in the BU by the amount of improvement in the manner established by the GCC." In our example, the checkbox for the correspondence between BU and NU was enabled, so the amount of expenses for upgrading the fixed assets, which is less than 10% of the book value of all non-current assets at the beginning of the year, is written off to the expenses of the current period (that is, to accounts of the 9th grade). In BU and NU, this operation is reflected as the repair of a fixed asset and is fully attributed to the costs of the current period (Fig. 7).
Let's consider an example, when in the accounting policy the checkbox "Increase the cost of fixed assets in BU by the amount of improvement in the order established by the GCC" is not included. The transactions generated by the same document will be completely different. Since the BU does not accept the rules of GCC, the entire amount of modernization in the BU increases the cost of the fixed asset, since the head of the document indicated that in the BU we reflect the business transaction as modernization. At NU, the costs of modernization are written off to the expenses of the current period (Fig. 8).
Quite often, every accountant has to deal with the calculation and display of such a business transaction as "repair and modernization of fixed assets." This article describes the characteristics of these transactions, as well as all the necessary transactions for them.
There are two main and important types of repairs: major and current. Repairs can be carried out by means of their organization or with the help of a hired enterprise. When repairing, you should take into account the estimate, the act of work, information about the repair itself, as well as the payment order.
Wiring, when performing repairs:
| Debit | Credit | Source documents | |
| repair service specialists | Vedomosti | ||
| 69 | Unified social tax accrued for payments to specialists of repair services | Vedomosti | |
| Reflected the use of material and components for OS repair | Invoice | ||
| for the repair of fixed assets. | Acceptance certificate Accounting reference-calculation |
||
| Allocated VAT in accordance with the Federation Council of other organizations. | Invoices |
Everyone knows that with long-term use, all operating systems wear out. Therefore, modernization is used to restore them. The modernization process is various works, at the end of which the technological or executive purpose of the objects has changed, as well as if it became possible to operate this OS with an increased load.
OS upgrades such as computer upgrades:
| Debit | Credit | Content of business transactions | Source documents |
| 01. | Depreciation share written off | Accounting reference-calculation | |
| 01. | The residual price of retired parts in production has been written off | Accounting reference-calculation | |
| The costs of dismantling equipment, dismantling numerous structures and much more have been written off | Accounting reference-calculation | ||
Modernization of fixed assets, that is, changes in their primary characteristics, requires appropriate accounting in the 1C program. Modernization in most cases is associated with improving the OS, for example, increasing its functionality or performance.
This can be achieved only through additional purchases of equipment and the cost of installation or modernization work. Moreover, representatives of a third-party organization are often involved for this. It is this situation that is worth considering in more detail.
For example, a woodworking machine is being modernized with a more efficient engine.
Initially, the enterprise is required to reflect the fact of the purchase of a new electric motor. For this, a standard receipt document is drawn up, for which it is necessary to select the vi of the operation "Construction object".
In the process of filling out the data, you will need information about your organization, counterparty and the contract concluded with him. Taking into account the fact that the reference book "Construction objects" initially does not exist in the program, it must be created independently. This work is carried out through the section "References" - "Settings".
From the proposed list, the choice is made on "Navigation settings".
After that, the user opens a new menu consisting of two parts. On the left of them there is a reference book "Construction objects". It must be moved to the right side.
After that, the purchased engine is entered into the directory.
In the event that modernization operations are carried out at the enterprise extremely rarely, there is an opportunity to simplify the actions. To do this, in the created receipt document in the tabular section, click the "Add" button. After that, in the line that appears for the "Construction objects" column, the "Show all" option is selected.
A directory will open in front of the user, in which it is necessary to enter this engine.
Reflection of the fact of the installation of the engine is carried out through the "Services" tab in the document. The service itself is selected from the "Nomenclature" reference book with an indication of the quantity and its cost. The system will automatically invoice the costs of 26, but it will need to be replaced with 08.03 in order for the service costs to be included in the total cost of the upgrade.
After the document is posted, a set of transactions will be created:
Account 08.03 reflects not only the price of the engine itself, but also the cost of installation work during its installation.
Modernization is made out through the document "OS Modernization" located in the "OS and Intangible Assets" menu. After clicking on "Create", the user needs to fill in the header.
The object to be upgraded is entered through the "Fixed assets" tab, after which it remains to click on the "Distribute" button and the program will independently distribute the amounts to the columns.
Posting a document allows you to see the transactions generated by the transaction results.
It can be seen that after the modernization, the fixed asset has become more expensive by 32 thousand rubles.
