Transfer of equipment for installation: wiring. Postings for receiving equipment free of charge: examples An organization purchased equipment posting

How to take into account equipment donated to an organization by the sole founder (individual) in order to increase the value of net assets? Olga Shpilevaya and Elena Koroleva, experts from the GARANT Legal Consulting Service, explain.

The sole founder transferred equipment (fixed assets) to the LLC free of charge in order to increase the value of net assets by forming additional capital. An independent appraiser assessed the market value of the equipment. The following documents have been drawn up: the decision of the sole participant to increase additional capital; act of acceptance and transfer of property. How should an organization register received fixed assets for accounting and tax purposes?

In accordance with the provisions of Art. 30 of Federal Law No. 14-FZ of 02/08/1998 “On Limited Liability Companies” (hereinafter referred to as Law No. 14-FZ), a limited liability company (hereinafter referred to as LLC) must ensure that the value of its net assets corresponds to the size of the company’s authorized capital.

The procedure for increasing the value of an LLC's net assets may be provided for by the company's constituent documents. The law also does not contain a prohibition to increase the value of net assets at the will of the participants.

The procedure for making contributions to the property of an LLC is established by the norms of Art. 27 Law No. 14-FZ.

As a general rule, contributions to the property of the company are made by all participants of the LLC in proportion to their shares in the authorized capital of the company, unless a different procedure for determining the amount of contributions to the property of the company is provided for by the charter of the company (clause 2 of Article 27 of Law No. 14-FZ).

According to paragraph 4 of Art. 27 of Law No. 14-FZ, contributions to the company’s property do not change the size and nominal value of the participants’ shares in its authorized capital. Paragraph 14 of the Resolution of the Supreme Arbitration Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation dated December 9, 1999 N 90/14 clarifies that these deposits are not contributions to the authorized capital.

In a company consisting of one participant, decisions on issues falling within the competence of the general meeting of company participants are made by the sole participant of the company individually and are documented in writing (Article 39 of Law No. 14-FZ).

Thus, in order to document the contribution of the sole participant of the company, it is necessary to formalize in writing the decision of the LLC participant, in which, in the situation under consideration, we recommend indicating that the purpose of the founder’s transfer of the contribution to the company’s property is to increase the value of the company’s net assets. It is also necessary to indicate the form of contribution (cash, non-cash) and the amount of the contribution. When making a contribution in kind, you must indicate the monetary value of the contribution. That is, in this case, the decision indicates the amount of the contribution in cash and the amount of the monetary value of the equipment contributed to the property.

Accounting

In accounting, property (work, services) received free of charge, property rights are recognized as part of other income (clause 8 of PBU 9/99 “Income of the organization”), with the exception of contributions from participants (owners of property).

According to clause 2 of PBU 9/99, an increase in the economic benefits of an organization as a result of the receipt of assets, leading to an increase in the capital of this organization, in the form of contributions from participants (owners of property) is not recognized as income.

According to the opinion of the Ministry of Finance of Russia, expressed in letters dated January 29, 2008 N 07-05-06/18 and dated April 13, 2005 N 07-05-06/107, the contribution to the property of an LLC is subject to reflection in the accounting records of this LLC as a debit in the property accounting accounts and credit to the additional capital account based on the Instructions for using the Chart of Accounts.

At the same time, the use of account 75 “Settlements with founders” in the case under consideration is mandatory, since it is intended specifically to summarize information about all types of settlements with the founders (participants) of the organization.

The accounting entries in this case are as follows:

Debit 75 Credit 83

• the increase in the company’s additional capital due to the additional contribution of the participant is reflected;

Debit 08 Credit 75

• equipment was received to increase additional capital;

Debit 01 Credit 08

• equipment is accepted on the balance sheet as a fixed asset.

The procedure for accepting fixed assets received by an organization under a gift agreement (free of charge) for accounting purposes is regulated by clause 10 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01) and clause 29 of the Guidelines for accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as the Guidelines for accounting for fixed assets).

In accordance with clause 10 of PBU 6/01, the initial cost of fixed assets received by an organization under a gift agreement (free of charge) is recognized as their current market value as of the date of acceptance for accounting.

According to clause 29 of the Guidelines for accounting for fixed assets, when determining the current market value, the following can be used:

• data on prices for similar fixed assets received in writing from manufacturing organizations;
• information on the price level available from state statistics bodies, trade inspectorates, as well as in the media and specialized literature;
• expert opinions (for example, appraisers) on the cost of individual fixed assets.

Based on clause 12 of PBU 6/01, the initial cost of a fixed asset item received free of charge also includes the organization’s actual costs of delivering the items and bringing them into a condition suitable for use.

In accounting, the cost of fixed assets is repaid by calculating depreciation using one of the methods established by clause 18 of PBU 6/01. The useful life of an asset is determined by the organization when accepting it for accounting (clause 20 of PBU 6/01). Thus, starting from the month following the month of receipt of the equipment, the organization accrues depreciation in its accounting (clauses 18, 19, 20, 21 of PBU 6/01). The monthly amount of accrued depreciation is recognized as an expense for ordinary activities (clauses 5, 8, 16 PBU 10/99 “Organization expenses”, clause 25 PBU 6/01).

Income tax

According to paragraph 8 of Art. 250 of the Tax Code of the Russian Federation, income in the form of property received free of charge is recognized as non-operating income, with the exception of the cases specified in Art. 251 Tax Code of the Russian Federation.

In particular, in accordance with paragraphs. 11 clause 1 art. 251 of the Tax Code of the Russian Federation, when determining the tax base for corporate income tax, income in the form of property received by a Russian organization free of charge is not taken into account. To apply this benefit, the condition established by this norm regarding the size of the contribution (share) of the transferring party in the authorized capital of the receiving party (Russian organization) must be observed. A condition is also stipulated that the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the specified property (except for cash) is not transferred to third parties.

Since 2011, the norm of paragraphs came into force. 3.4 clause 1 art. 251 of the Tax Code of the Russian Federation, according to which income does not take into account property, property and non-property rights in the amount of their monetary value transferred to a business company or partnership in order to increase net assets, including through the formation of additional capital or funds, by the relevant shareholders and participants.

At the same time, in paragraphs. 3.4 clause 1 art. 251 of the Tax Code of the Russian Federation, in contrast to paragraphs. 11 clause 1 art. 251 of the Tax Code of the Russian Federation, there is no condition on the amount of the transferring party’s contribution to the authorized capital of the receiving party. That is, to apply the benefits established by paragraphs. 3.4 clause 1 art. 251 of the Tax Code of the Russian Federation, it does not matter what share in the authorized capital the LLC participant has (see letters of the Ministry of Finance of Russia dated 04/20/2011 N 03-03-06/1/257, dated 03/21/2011 N 03-03-06/1/160, Federal Tax Service Russia dated November 22, 2012 N ED-4-3/19653, dated May 23, 2011 N AS-4-3/8157@).

Also, in contrast to the norm in paragraphs. 11 clause 1 art. 251 of the Tax Code of the Russian Federation, in the norm, paragraphs. 3.4 clause 1 art. 251 of the Tax Code of the Russian Federation there is no condition on the further use of the deposit (see, for example, letter of the Ministry of Finance of Russia dated 04/18/2011 N 03-03-06/1/243). That is, when transferring received property to third parties, this property is not recognized as income for tax purposes, regardless of how much time has passed from the date of its receipt, that is, the right to use this benefit is not lost.

Please note that paragraphs. 3.4 clause 1 art. 251 of the Tax Code of the Russian Federation and other norms of the Tax Code of the Russian Federation do not establish a maximum amount for the increase in the value of net assets for the purpose of applying this benefit.

Thus, in the situation under consideration, when receiving property from the founder in order to increase net assets, the company does not include income in the amount of the monetary value of the specified property in the tax base for income tax on the basis of paragraphs. 3.4 clause 1 art. 251 Tax Code of the Russian Federation.

At the same time, as mentioned above, we consider it necessary to formalize in writing the decision of the founder - the sole participant of the company, indicating the purpose of making a contribution to the property (increasing the net assets of the company), the form of the contribution, the amount of the contribution (in monetary value).

This conclusion is consistent with the position of the Ministry of Finance of Russia and the Federal Tax Service of Russia, expressed in letters dated March 21, 2011 N 03-03-06/1/160, dated November 22, 2012 N ED-4-3/19653.

For fixed assets received free of charge, the taxpayer has the right to charge depreciation provided that such objects meet the criteria established in paragraph 1 of Art. 256 Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, depreciable property is recognized as property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation), are used by him to generate income and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles.

The initial cost of fixed assets received free of charge is determined as the amount at which such property is valued in accordance with clause 8 of Art. 250 of the Tax Code of the Russian Federation (clause 1 of Article 257 of the Tax Code of the Russian Federation).

The useful life of fixed assets received free of charge is determined by the taxpayer independently on the date of commissioning of this depreciable property in accordance with the provisions of Art. 258 of the Tax Code of the Russian Federation and taking into account the Classification of fixed assets, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (clause 1 of Article 258 of the Tax Code of the Russian Federation).

Depreciation is accrued from the 1st day of the month following the month in which the operating system was put into operation. Since the property was not acquired by the organization, it does not have the right to a one-time inclusion in the expenses of the reporting (tax) period of expenses for capital investments in the amount of no more than 10% (30%) of the initial cost of the fixed assets (second paragraph of clause 9 of article 258 of the Tax Code of the Russian Federation ).

In accordance with paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, the sale of goods (work, services) on the territory of the Russian Federation, including on a gratuitous basis, is recognized as an object of taxation under value added tax.

However, in the case under consideration, the gratuitous transfer of equipment is carried out by an individual who, by virtue of Art. 143 of the Tax Code of the Russian Federation, is not recognized as a VAT payer.

Therefore, the citizen does not calculate VAT on the cost of the equipment transferred to the organization and does not issue an invoice. Accordingly, the organization does not have amounts of “input” tax that it could accept for deduction.

The texts of the documents mentioned in the experts’ response can be found in the legal reference system

"Financial newspaper. Regional issue", N 16, 2001

Receipt of equipment free of charge from another organization is formalized by a donation agreement, relations under which are regulated by Chapter 32 of the Civil Code of the Russian Federation.

According to clause 4 of Article 575 of the Civil Code of the Russian Federation, commercial organizations are prohibited from giving each other gifts whose value exceeds 5 minimum wages (in 2001 - 500 rubles), therefore the list of possible gift recipients is reduced to non-profit foundations, associations, unions, state corporations and other non-profit organizations.

In addition, it is possible to gratuitously transfer property worth more than 5 minimum wages to an LLC participant - a legal entity as a contribution to the authorized capital of this LLC. This is provided for by Article 27 of Federal Law No. 14-FZ dated 02/08/1998 “On Limited Liability Companies”. The making of such contributions must be provided for by the charter of the LLC and the decision of the general meeting of participants.

In accordance with clause 8 of PBU 9/99 “Income of Organizations”, from January 1, 2000, assets received free of charge, including under a gift agreement, are reflected in non-operating income.

Clause 23 of the Regulations on Accounting and Accounting Reports in the Russian Federation determines that property received free of charge can be assessed at market value on the date of capitalization. The market value of assets received free of charge is determined by the organization on the basis of the prices for this or a similar type of property in force on the date of their acceptance for accounting. Data on the current price must be confirmed by documents or experts.

Methodological recommendations on the procedure for forming indicators of an organization's financial statements (clause 47) require that in the case of a commercial organization receiving assets free of charge, their value should be reflected in the balance sheet under the item “Deferred income”.

In the accounting records of an organization, the gratuitous receipt of equipment in accordance with the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, is reflected by the entries:

Debit 08 “Investments in non-current assets”, subaccount “Purchase of fixed assets”, Credit 98 “Deferred income”, subaccount “Gratuitous receipts” - reflects the market value of equipment received free of charge.

If the organization is a developer and receives equipment that requires installation free of charge, such equipment, in our opinion, can be pre-accounted for in account 07 “Equipment for installation” by the accounting entry:

Debit 07, Credit 98, although such correspondence is not provided for in the new Chart of Accounts.

The costs of delivering this equipment to the organization's warehouse, incurred by the receiving party, in this case are taken into account as follows:

Debit 07, Credit 60, 70, 69.

The cost of equipment handed over for installation is written off from account 07 “Equipment for installation” to the debit of account 08 “Investments in non-current assets”.

The costs of delivering equipment that does not require installation, as well as the costs of bringing the equipment to a state suitable for use, are reflected in the entry:

Debit 08, Credit 60, 70, 69.

Commissioning of equipment is reflected by the entry:

Debit 01 "Fixed assets", Credit 08.

In the reporting period when the donated equipment was received, its cost is subject to income tax at the general rate. This provision is enshrined in paragraph 6 of Article 2 of the Law of the Russian Federation of December 27, 1991 N 2116-1 “On the income tax of enterprises and organizations.” The taxable profit of the organization must be increased in accordance with clause 2.7 of Instruction of the Ministry of Taxes of Russia dated June 15, 2000 N 62 by the cost of these funds, but not lower than their balance sheet (residual - for fixed assets) value listed with the transferring enterprises. Moreover, their value according to the accounting records of the transferring party is indicated in the transfer documents.

If there is a discrepancy between the confirmed market price and the cost of the equipment according to the acceptance and transfer act, the organization’s profit will increase by the amount specified in the act. It is this amount that must be indicated on line 4.17 of the Certificate on the procedure for determining the data reflected on line 1 “Calculation (tax return) of tax on actual profit.”

There are exceptions to this rule when the value of objects transferred free of charge is not taken into account for tax purposes. This may be equipment received as:

gratuitous assistance (assistance), which is confirmed by an appropriate certificate indicating that the property belongs to humanitarian or technical assistance;

free assistance to Russian education, science and culture from foreign organizations;

objects of social, cultural and public utility purposes of privatized enterprises transferred to the jurisdiction of executive authorities and local self-government and other cases specifically specified in the Law.

If the organization receiving the equipment is budgetary, then according to the Instruction of the State Tax Service of Russia dated August 20, 1998 N 48 (as amended on January 12, 1999) “On the procedure for calculating and paying income tax to the budget by budgetary organizations (institutions) and submitting reports to the tax authorities" the cost of gratuitously received fixed assets, equipment and other property used for their intended purpose in carrying out the main statutory activities is not taken into account.

According to clause 4.1 of PBU 6/97 “Accounting for fixed assets” (taking into account the Decision of the Supreme Court of the Russian Federation dated August 23, 2000 N GKPI 00-645), the cost of fixed assets is repaid by calculating depreciation by all organizations. Depreciation on gratuitously received funds is reflected as follows:

Debit 20, 23, 25, 26, 44, Credit 02 “Depreciation of fixed assets.”

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

The procedure for calculating depreciation, taken into account for tax purposes, on purchased fixed assets that have been in use is set out in the Letter of the Ministry of Taxes of Russia dated September 11, 2000 N VG-6-02/731.

At the same time, for commercial organizations, as depreciation is calculated on gratuitously received property in accordance with clause 47 of the Methodological Recommendations on the procedure for generating accounting reporting indicators, non-operating income is recognized and the remaining value of gratuitously received equipment, recorded on account 98, is reduced by the accounting entry:

Debit 98 “Deferred income”, subaccount “Gratuitous receipts”, Credit 91 “Other income and expenses”, subaccount “Other income” - included in non-operating income is part of the market value of gratuitously received fixed assets (monthly in the amount of accrued depreciation charges in the current period).

When calculating taxable profit in the Certificate on the procedure for determining the data reflected in line 1 "Calculation (tax return) of tax on actual profit", the following adjustments are made:

taxable profit on line 4.22 increases by the amount of depreciation charges calculated based on the market value of the capitalized equipment;

at the same time, the taxable profit on line 5.6 is reduced by the amount of these depreciation charges due to the fact that the increase in profit on line 4.17 by the cost of the transferred equipment specified in the act occurred during the period of receipt of the equipment.

The amounts reflected in lines 4.22 and 5.6 will be equal. Therefore, despite the fact that depreciation is accrued on the market value of the equipment, and income tax was paid on the value specified in the act, the amount of accrued depreciation does not subsequently affect the tax base. In this case, the amount of depreciation actually included in the cost of production for this equipment (taking into account the cost of delivery and bringing it to a usable condition) may be greater than the amount of the adjustment on line 4.22. This is due to the fact that the actual costs of the organization itself, included in the cost price as part of depreciation, should not be adjusted.

According to paragraphs "x" and "c" of the Regulation on the composition of costs, depreciation charges on property used for production purposes are included in the cost price, regardless of the sources of acquisition of fixed assets. Adjustments to the cost established according to accounting data are made in cases directly specified in tax legislation. However, in accordance with Letter of the Ministry of Taxes and Taxes of Russia dated February 15, 2001 N VG-6-02/139, an organization cannot compensate for the costs it has not previously incurred for the acquisition of fixed assets as part of the cost price. This position of the tax authorities should be taken into account and taxable profit should be adjusted according to the specified lines.

Let's consider the issue of value added tax. According to Article 39 of the Tax Code of the Russian Federation, for the calculation of VAT, the transfer of ownership of goods free of charge is recognized as their sale. At the same time, clause 2 of Article 154 of the Tax Code of the Russian Federation in this case defines the tax base as the cost of these goods, calculated from prices determined in accordance with Article 40 of the Tax Code of the Russian Federation. This means that the transferring party must pay VAT to the budget on the value of the gift, which is determined at market prices. An invoice for the transfer of this equipment must be issued for the market value of the equipment. But the recipient organization does not have the right to reimburse this amount of tax, since it does not pay for the assets received and, therefore, according to Article 171 of the Tax Code of the Russian Federation, has no right to a VAT refund. Therefore, VAT must be included in the initial cost of the received equipment reflected in the previously cited accounting entry:

Debit 08, Credit 98 - reflects the market price of received equipment (including VAT).

L. Fomicheva

Auditor of JSC "AKG MBB-audit"

Which cannot be used for their intended purpose immediately after their delivery to the buyer’s site. This group of assets requires pre-operational adjustment, modification, installation or equipping with additional technical elements. The category of such fixed assets may include both single pieces of equipment and large-scale technical complexes.

The concept of equipment for installation in accounting

In accounting, the term “equipment for installation” combines a complex of depreciable tangible assets that must undergo a number of preparatory activities before the date of commissioning. These objects are characterized by the following properties:

• long-term use of the equipment is expected;
• high acquisition cost;
• after the start of operation, the asset is able to influence the amount of material benefit received by the enterprise;
• cannot be launched without initial installation on a special platform or work site; some types of equipment require the supply of communications, the creation of supports or preparation of the foundation;
• assembly of the main elements is required;
• Equipment may require setup and programming.

The group of fixed assets to be installed includes production, technological assets, energy and laboratory equipment.

IMPORTANT! Vehicles, agricultural and construction machines, tools used by production workers, household equipment and free-standing machines cannot be included in the equipment for installation.

Features of equipment accounting for installation

Fixed assets subject to pre-operational assembly, configuration and installation are accounted for by the enterprise in a synthetic account separate from others. For these objects, separate accounting is carried out on a special account until the equipment acquires the properties of a working asset. After the entire complex of installation and commissioning work, the main asset is launched. At this moment, documentation for commissioning of the installed equipment is drawn up, and an entry for the transfer of the asset to the operating system is recorded in accounting.

Equipment is reflected in accounting data based on the total amount of costs incurred for its purchase and pre-operational preparation:

• cost of equipment paid to the supplier;
• costs incurred at the stage of delivery of the asset and its shipment to the buyer’s site;
• costs associated with commissioning and installation activities;
• the amount of resources spent by the new owner of the equipment to ensure the necessary storage conditions for the equipment before its launch;
• construction of supports for equipment, platforms, foundations.

When several units of assets requiring assembly and subsequent installation are simultaneously purchased, the total costs accumulated for their preparation are subject to distribution among the facilities involved. Installation can be done on your own or with the involvement of specialists from third-party organizations. The installation process involves carrying out such work as:

• installation on a site designated for the operation of this type of equipment;
• assembly of components;
• connection of measuring and control instruments, utility networks;
• checking the correct setup;
• assessment of the performance of the asset, the serviceability of all its parts;
• wiring insulation.

REMEMBER! Equipment requiring installation, which was not put into operation at the reporting date, must be reflected in the financial statements.

In the Balance Sheet form, line 1190 is provided for it, in which the value of such assets is summed up with the monetary valuation of other non-current assets.

Registration of equipment to be assembled and installed by an enterprise is carried out on the basis of documentation confirming the fact of acceptance and transfer of the asset (for example, a signed OS-14 act). The direction of equipment for installation is reflected. This event is accompanied by a transfer of the value of the installed fixed asset to the account for investments in non-current assets.

The amount of expenses incurred in connection with installation activities is credited to the value of the asset based on one of two documents:

• certificate of work performed by the contractor;
• accounting information.

The last form is used in cases where pre-operation work was carried out by employees of the equipment owner, and third parties were not involved in installation. After the preparatory stage is completed, the functionality of the equipment, the correctness of its connection, and the safety of the new workplace for personnel are checked. The next step is commissioning. From this moment on, the equipment is classified as fixed assets.

Account and typical transactions

The designation of an asset as belonging to fixed assets that cannot be put into operation immediately after acquisition and require additional installation and configuration work is carried out by assigning their cost to account 07. This account is active, its purpose is a separate accounting of technical equipment that, at the date of acquisition, is not ready for commissioning.

Receipt of equipment is recorded by debit turnover on account 07, transfer for assembly, installation or configuration - by credit account.

NOTE! The debit balance of account 07 should be reflected in the Balance Sheet.

Using a synthetic 07 account, the efficiency of monitoring the safety of installed equipment increases. The company entrusted with the assembly of technical equipment receives its components in an off-balance sheet account 005 by debit turnover. When the equipment is transferred back to the customer of the work, the cost of the fixed asset ready for operation is debited from the 005 account as a credit entry.

The customer of the pre-operational work package uses the following standard correspondence in his accounting:

1. Debiting account 07 with simultaneous credit transactions on account 20 or 23 - the entry indicates the economic production of technical equipment for completing production lines.
2. D07 - K75 - confirmation of the fact that the founder has made a non-monetary contribution to the capital of the company in the form of equipment requiring assembly.
3. D07 - K79 - the equipment was delivered from a branch or separate division of the enterprise.
4. D07 – K86 – the purchase of equipment is part of the targeted financing program;
5. D07 - K60 or 76 - the main equipment to be installed was purchased from the supplier.

After capitalization and putting the technical equipment on the balance sheet, the question of who will be involved in assembly, installation and debugging is decided. The procedure for transferring an object for installation is reflected through wiring D08 - K07. All costs associated with the work will be added to the value of the asset using debit turnover on account 08 in correspondence with account 60 or 10. When confirming the readiness of an object to put it into production, an act is drawn up and the equipment is transferred according to accounting data to the group of operating fixed assets. The accountant must make an entry between D01 and K08.

If the equipment for installation, instead of installation work, was sold to third parties, then records are made of the disposal of such equipment and the appearance of other income:

• D62 – K91 – reflection of the amount of income received from a transaction for the sale of an asset, excluding VAT;
• the tax amount is shown as a separate posting between D91 and K68;
• all previously accepted costs for the acquisition of fixed assets that require additional assembly, installation and configuration work must be written off through a credit turnover on account 07 and a debit on account 91.

In a situation where the disposal of an asset is due not to sale, but to its damage, the owner of the equipment initiates an official investigation. The result of investigative measures will be a conclusion about the presence or absence of premeditation in the actions of those involved. The commission staff identifies the perpetrators (if any) and clarifies the circumstances of the incident. If an object is damaged, its value is written off as entry D94 - K07.

Free donations of equipment to third parties are shown in accounting by correspondence D91 - K07. If the asset is intended to be used on the territory of a branch of the organization or a separate division, it is transferred to the balance sheet of this structure D79 - K07.

In the first place in any company is the availability of production facilities, i.e. buildings, structures, areas, working machines, power equipment and other means of production with a service life of more than a year. By participating in the work process, the company's fixed assets change their structure: they are sold, leased, become obsolete, and are replenished with newer and more progressive models. The receipt of assets is documented using the following forms:

1) act of acceptance and transfer of fixed assets, form OS-1, used in the case of direct input into the production process of a ready-to-use fixed asset based on an order from the company’s management;

2) certificate of acceptance and transfer of equipment for installation, form OS-15, confirming the need for additional installation work and transfer of equipment to bring the facility to working condition.

Why is the act needed?

As an annex to the supply agreement, this document confirms the fact of transfer of equipment from one party to another, therefore, its entry or exit from the production facilities of a particular company. The application of the act is regulated by law and is used to control costs. The document is drawn up:

When transferring used property registered with the deliverer (in 2 copies filled out by both parties);

When purchasing new property through a trading company, from an individual or when manufactured by your own company (in 1 copy, filled out by the receiving party).

Peculiarities of document preparation under sales and purchase agreements

The peculiarity of the execution of such acts is:

Availability of contracts, the annex and integral part of which is the act of acceptance and transfer of equipment to the customer, form OS-1;

Mandatory indication of the number and date of the contract in the OS-1 acts;

The drawing up of the OS-1 act is carried out only by the receiving party if the object is new, and by both parties when purchasing a used fixed asset. When drawing up the act, indicate:

Information about the companies of the recipient and the deliverer. When purchasing a new object, information about the deliverer is not entered;

Basis (agreement);

Date of acceptance for registration of a used object;

Depreciation group;

Name of the manufacturer;

At the top of the title of the deed are the dates and signatures of the leaders of both parties.

The first section of the act is filled out by the party transferring the object. The columns about the service life of the OS are required to be filled out. The second section is filled out by the recipient. Here you need to enter the following details:

Initial cost;

Term of use. If the period expires on the date of receipt, it is determined based on the technical capabilities of the object;

Depreciation rate.

The third section indicates the technical characteristics of the object. If there are precious metals in the components and parts of the resulting equipment, you should indicate the type of metal, its mass and the names of the parts. The commission created to accept the object and check its technical condition makes the following notes on the third page of the act:

Test date;

Degree of compliance of the object with technical specifications;

The need to refine the object.

The certified act of acceptance and transfer of equipment is transferred to the accountant, and the equipment is transferred to the person who accepted the object. The transfer of machines, machine tools, stands, etc. is always accompanied by the drawing up of an act in enterprises of any industry, and the basic requirements for registration practically do not change.

Transfer of equipment for installation

The act of acceptance and transfer of equipment for installation, form OS-15, is a primary document, the execution of which confirms the fact of transfer of received equipment and equipment for installation in order to bring the facility into working condition. A report is drawn up only in cases where installation is carried out by a third-party company that is not related to this delivery. If the object will be installed by the equipment supplier, then upon completion of the delivery and installation work, an act f. OS-1, signed by both parties, and the funds are put into operation by order of the head of the company. If a third party organization is involved in installation work, an act f. OS-15, which is signed by representatives of both parties.

Requirements for the form

The act is drawn up in 2 copies: one remains with the party transferring the equipment, the second - with the receiving party. The document states:

name of the company ordering the work;

. Contract No.;

Name of the equipment supplier company;

Name of the installation organization carrying out installation work;

Name, number and date of work;

A detailed listing of all equipment items indicating markings, serial numbers, technological features, manufacturer, price and quantity;

Information about the completeness of the equipment upon acceptance for installation and its compliance with the project or drawing;

Information about found defects;

The installation organization must make a note about the suitability of the transferred equipment for installation;

Signatures and seals of representatives of both parties, both the customer company and the installation organization and the person responsible for the safety of the equipment during installation work. The object is transferred to the employee responsible for its safety. Upon completion of installation work and checking the readiness of the facility for operation, the facility is entered into the group of fixed assets of the company.

Registration of services

Carrying out such an event is documented in a separate document. For example, an act of acceptance and transfer of services is drawn up. Such a document does not have a unified form, but is drawn up - in free form - in 2 copies, signed by both parties. Thus, the paper is legally legal.

Transfer of equipment for rent

Documentation of the transfer of an object for rent is preceded by the drawing up of a lease agreement, which is preliminary in nature until the transfer of the declared funds, equipment, inventory, etc.

recorded in the act. As a rule, the equipment is of a complex technical nature, and in order to avoid mutual claims, the acceptance certificate must contain comprehensive information:

Description of equipment;

Condition of the packaging (if any);

Accompanying documents that comply with current legislation;

Compliance of labeling, model, quantity with the specified indicators in the contract;

Good technical condition of the property.

In addition, the act may indicate the period for testing the equipment.

Transfer of equipment for temporary or free use

Activation of the transfer of equipment for temporary or free use is possible only if there is an appropriate agreement, where the transferring party is the lender, and the party receiving the equipment is the borrower. The transfer act acts as an annex to the contract, without which it is invalid, and has a number of details necessary to fill out:

Title of the document, place and date of preparation;

Information about the parties to the agreement;

List of equipment indicating technical characteristics;

Certifying signatures and seals of the parties.

Transfer of equipment and equipment for repair

A distinctive feature of issuing an acceptance certificate for equipment for repair is its simpler form, which is used in everyday life by service centers for the repair of complex household appliances. This document is not an annex to the contract; the presence of such a document can only confirm the need for repairs if the warranty period has not expired. The act specifies:

Company name or full name of the customer;

Address and contact numbers of the customer;

Equipment return method;

A list of equipment taken for repair, indicating the completeness and type of repair.

So, any movement of an object of fixed assets in the enterprise is documented. High-quality execution of such documents significantly reduces the risks of unjustified overestimation of taxes for the company and guarantees the acceptance and transfer of property in full and completeness.

The materials were prepared by a group of methodological consultants
CJSC "Intercom-Audit"

Fixed assets are part of the property used as means of labor in the production of products, performance of work or provision of services.

Organizations and enterprises must keep accounting records of fixed assets in accordance with the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.

In accordance with paragraph 4 of PBU 6/01, in order to accept an asset for accounting as a fixed asset, the following conditions must be simultaneously met:

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

Use for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;

The organization does not intend to subsequently resell these assets;

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

Fixed assets are accepted for accounting in the case of their acquisition, construction and manufacture, contribution by the founders as a contribution to the authorized capital, receipt under a gift agreement and other cases of gratuitous receipt and other receipts.

Fixed assets are accepted for accounting at their original cost. In the case of the acquisition of fixed assets for a fee, the initial cost is the amount of actual costs for the acquisition, construction and production of fixed assets, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

Fixed assets purchased for business activities can be put into operation immediately, or may require installation.

Let's look at examples of how the receipt of fixed assets that require and do not require installation is reflected in accounting.

Purchase of fixed assets requiring installation

Example. The organization purchased equipment requiring installation costing RUB 504,000. (including VAT - 84,000 rubles) Delivery and installation of equipment was carried out by auxiliary production, delivery costs amounted to 15,000 rubles, costs for installation of equipment - 90,000 rubles. Materials worth RUB 21,600 were used during installation. (including VAT - 3600 rub.)

Information on the availability and movement of production equipment requiring installation, according to the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its use, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n, is reflected in account 07 “Equipment for installation.” The receipt of equipment for installation from the supplier is reflected in the debit of account 07 in correspondence with the credit of accounts 60 “Settlements with suppliers and contractors” (for the amount of the cost of equipment without VAT) and 23 “Auxiliary production” (for the amount of delivery costs).

The amount of VAT presented by the equipment supplier is reflected in the debit of account 19 “Value added tax on purchased assets” and the credit of account 60. The organization has the right to accept the specified amount of VAT for deduction on the basis of Articles 171, 172 of the Tax Code of the Russian Federation in the presence of an invoice and documents confirming payment to the supplier after the equipment has been registered as part of fixed assets.

The cost of equipment handed over for installation is written off from account 07 to the debit of account 08 “Investments in non-current assets” / subaccount 08-3 “Construction of fixed assets”.

The costs of auxiliary production for the installation of equipment are written off to the debit of account 08/subaccount 08-3 in correspondence with the credit of account 23.

Based on subparagraph 3 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the performance of construction and installation work for one’s own consumption is recognized as subject to value added tax. Equipment installation work is classified as construction and installation work; its implementation by auxiliary production is subject to VAT.

In accordance with paragraph 2 of Article 159 of the Tax Code of the Russian Federation, when performing construction and installation work for one’s own consumption, the tax base is determined as the cost of the work performed, calculated on the basis of all actual expenses of the taxpayer for their implementation. The tax base in this example will be the amount of expenses of auxiliary production for the installation of equipment.

The cost of equipment requiring installation is not subject to inclusion in the tax base when calculating VAT on installation work performed for own consumption. The date of completion of such work is recognized as the day the facility completed by capital construction is registered (clause 10 of Article 167 of the Tax Code of the Russian Federation).

According to paragraph 1 of Article 171 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce the total amount of accrued value added tax by the tax deductions established by this article.

In accordance with paragraph 6 of Article 171 of the Tax Code of the Russian Federation, VAT amounts charged to the taxpayer on goods (work, services) purchased by him to perform construction and installation work, as well as tax amounts calculated by taxpayers when performing construction and installation work for their own consumption, are subject to deductions .

In this case, the amount of VAT accrued on the volume of installation work performed by auxiliary production is subject to deduction, minus the amount of VAT on the materials that were used in their implementation. The specified tax amounts are subject to deduction after registration of the corresponding objects of completed or unfinished capital construction.

The cost of installed and commissioned equipment is written off from account 08/subaccount 08-3 to the debit of account 01 “Fixed assets”.

Purchase of fixed assets that do not require installation

The organization for administrative needs purchased in November VAT - 6,000 rubles), which was put into operation in the same month. The cost of delivering the printer to the enterprise amounted to 720 rubles. (including VAT - 120 rubles) The useful life of the printer for accounting purposes is 3 years. According to the accounting policy, depreciation for accounting purposes is calculated using the straight-line method (method).

The purchased printer is accepted for accounting as an item of fixed assets (FPE), since it satisfies all the conditions listed in paragraph 4 of PBU 6/01.

According to the Chart of Accounts and the Instructions for its application, costs for the acquisition of fixed assets that do not require installation are reflected at the cost of acquisition (excluding VAT) in the debit of account 08 “Investments in non-current assets” / subaccount 08-4 “Acquisition of fixed assets” in correspondence with account credit 60 “Settlements with suppliers and contractors”.

In accordance with the Instructions for using the Chart of Accounts, the generated initial cost of an asset, accepted for operation and registered in the prescribed manner, is written off from the credit of account 08/subaccount 08-4 to the debit of account 01 “Fixed Assets”.

The amount of VAT presented by suppliers is reflected in the debit of account 19 “Value added tax on purchased assets” and the credit of account 60. The organization has the right to accept the specified amount of VAT for deduction on the basis of Articles 171, 172 of the Tax Code of the Russian Federation in the presence of an invoice and documents confirming payment to the supplier after acceptance of the equipment for registration as part of fixed assets.

According to paragraph 20 of PBU 6/01, the useful life of an asset is determined by the organization when accepting the object for accounting; in this example, the organization has established the useful life of the printer for accounting purposes as 3 years.

In the example under consideration, the annual depreciation rate in accounting will be 33.33% (100% / 3 years). That is, monthly depreciation charges will be 833.25 rubles ((36,000 rubles - 6,000 rubles) x 33.33% / 12).

The amount of accrued depreciation on an asset is reflected in accounting by accumulating the corresponding amounts in a separate account (clause 25 of PBU 6/01).

According to the Instructions for using the Chart of Accounts, the accrued amount of depreciation is reflected in the credit of account 02 “Depreciation of fixed assets” in correspondence with the accounts of production costs (selling expenses), in this example - in correspondence with the debit of account 26 “General business expenses”.

The calculation of depreciation for an object of depreciable property begins on the 1st day of the month following the month in which this object was put into operation (clause 2 of Article 259 of the Tax Code of the Russian Federation).