Depreciation deductions in 1s. How to change the parameters for calculating depreciation of fixed assets. How to change the depreciation schedule

In this article, as a continuation of the previous one, we will look at other documents in which depreciation parameters are established or changed.

1. Changing the parameters for calculating Depreciation;

This document establishes new depreciation parameters for management and accounting. You can set the checkbox to use new parameters already in the current month (Fig. 1).

2. Changes in fixed assets depreciation schedules;

Here you can set a new depreciation schedule, select the schedule from the pop-up directory, and if necessary, create a new fixed asset depreciation schedule (Fig. 2).

3. Changes in the methods of reflecting expenses for depreciation of fixed assets;

This document sets out new way reflecting depreciation expenses (Fig. 3) (We also establish the “Method of reflecting depreciation expenses” in the documents “Acceptance of fixed assets for accounting” and “Input initial balances by OS";

4. Changes in OS state;

This document states (Fig. 4):

- the “bird” affects depreciation charges;

Calculate depreciation;

Calculate depreciation in the current month.

If all depreciation parameters are set correctly, then the depreciation document will calculate depreciation. If somewhere in the accounting for fixed assets an error was made regarding depreciation, then in order to obtain depreciation it must be corrected.

Now let's look at the document Depreciation of fixed assets (Fig. 5).

Documents - Fixed assets - Depreciation of fixed assets

The document itself is simple, we set the depreciation date, the name of the organization, and calculate Depreciation according to management and accounting. From the document Depreciation of fixed assets, you can go to a number of documents structurally related to the calculation of Depreciation (via the Go menu item):

Journal of transactions (accounting) - shows the correspondence of fixed assets depreciation accounts with cost accounts this document Depreciation;

Expenses;

Costs (accounting);

Costs for the construction of OS facilities;

Cost of fixed assets (accounting) - displays a list of fixed assets in the list and the amount of accrued depreciation for each, can be printed;

Construction of fixed assets (management accounting);

Cost accounting (for managerial, accounting and tax accounting) shows for each OS, the type of cost (Fig. 6);

Cost accounting (accounting) - in Fig. shows a cost accounting table

Based on the depreciation of fixed assets, you can generate a Statement of Depreciation of fixed assets for the period (Fig. 7)

Reports - Fixed assets - Fixed assets depreciation statement

The depreciation sheet is generated according to management, accounting or tax accounting data; using the settings, you can set selection criteria (for example, make a report for a specific group of fixed assets or for the division to which the fixed assets belong). We will talk about these reports in more detail in the next topic, “Working with OS reports.”

I have reviewed general issues related to setting up and executing month-end closing in the context of asset depreciation. However, all the material concerned only one method of calculating depreciation, namely the “Linear method”. In today's article I will tell you in more detail about other methods of depreciation that are implemented in software product 1C Enterprise Accounting. As always, each method will be discussed with examples, including:

Reducing balance method;
By the sum of the numbers of years of the term beneficial use;
Proportional to the volume of production;
According to uniform depreciation rates.

Let me also remind you that this article is part of a series of publications that are devoted to accounting.

Let me remind you that the site already has a number of articles that are devoted to the issue of closing a month in the 1C BUKH 3.0 program:

Reducing balance method

This method of calculating depreciation is usually applied to those fixed assets whose efficiency of use decreases with each year of operation. Annual amount Depreciation is determined based on the residual value of the fixed asset at the beginning of the year and its useful life. To make it clearer, let's move straight to an example.

I will do all the examples based on the same OS object, which we took into account in . So, let's first go to the document “Acceptance for accounting of fixed assets” and change the depreciation method - “Reducing balance method”. Please note that a new field will appear - “Acceleration coefficient”. This ratio is set by the organization independently and the decision on its value must be reflected in the accounting policies. This coefficient should not be higher than 3. We will set it to 2.

With this method of depreciation, the amounts of monthly deductions are calculated at the beginning of each year, based on the formula:

Monthly Depreciation = ((Residual Value at Beginning of Year / Period of Use) * Acceleration Factor) / 12 months

* Let me remind you that the initial cost of our Gazelle OS is 609,600 rubles.

1st year: Measamort = ((609,600 / 7) * 2) / 12 = RUB 14,514.29

2nd year: Residual Value at the Beginning of the Year = 609,600 – ( 14 514,29 *11) = 449,942.86 rubles. *Please note that I am multiplying by 11 months. This is due to the fact that in 2014, the fixed asset was taken into account in January, and depreciation was accrued in February. Therefore, at the beginning of 2015, depreciation at the 2014 rate will be accrued for 11 months.

MesAmort = ((449,942.86 / 2) * 1) / 12 = RUB 10,712.92

3rd year: Residual Value at the Beginning of the Year = 529,771.46 – ( 10 712,92 *12) = 321 387,76

MonthsAmort = ((321,387.76/ 2) * 1) / 12 = RUB 7,652.09

Please note that at the end of the useful life, there is a balance on the fixed asset.

But here's the question why doesn't 1C do this? and continues to calculate depreciation using the reducing balance method ad infinitum. Perhaps the reason is that PBU 6/01 does not provide any rules on the method of writing off the under-depreciated balance. In this case, it would be possible to at least provide a notification to the user.

The example shows that using this method of depreciation, the cost of a fixed asset is written off in the first years of its operation. At the same time, the organization has the opportunity to more effectively reimburse the costs of acquiring fixed assets.

By the sum of the numbers of years of useful life

This method is similar in effect to the previous one and therefore is also used in cases where in the first years it is necessary to write off the bulk of the cost of a fixed asset. However, unlike the reducing balance method, the entire cost is written off without any remainder over the useful life.

With this method of depreciation the amount monthly depreciation are calculated at the beginning of each year based on the formula:

Monthly_Depreciation = Initial_Cost_of_Assets * Years_Remaining / Sum_of_Numbers_Years_of_Useful_Use

1st year: Monthly_Depreciation = 609,600 * 7 / (1+2+3+4+5+6+7) / 12 = 12,700.00 rub.

2nd year: Monthly_Depreciation = 609,600 * 6 / (1+2+3+4+5+6+7) / 12 = 10,885.71 rub.

Please note that, unlike the declining balance method described earlier, where only 11 months of 2014 were taken into account as the first accounting year, here 11 months of 2014 + January 2015 are taken into account as part of the first accounting year. Over 84 months (7 years), the entire initial cost of the fixed asset is written off.

Proportional to production volume

So, it’s worth starting with the settings that need to be made in the “Acceptance for accounting of fixed assets” document. After selecting the depreciation calculation method “Proportional to the volume of production (work),” two fields become active: “Output parameter” and “Estimated output volume.” In my example, the “Output Volume” parameter for the main product “Gazelle” will not look entirely logical, but let’s abstract from this and just look at the functionality of the program. So, let’s create and select in the “Output Parameter” field a new parameter “Output Volume”, which is measured in pcs. In the “Estimated production volume” field, we indicate the number of pieces that our fixed asset can produce – 1,000,000 pieces. We carry out the document “Acceptance for accounting of fixed assets”.

Now, if we try to close the month for February 2014, it will calculate zero depreciation for this fixed asset.

This is fair, since we did not indicate how many pieces. products were produced using fixed assets for February out of the million that were included in it. To do this you need to use the document "OS Development". In the menu section “Fixed assets and intangible assets” there is a link in the “Depreciation of fixed assets” section, which is called “Parameters of depreciation of fixed assets”. In the list that opens, you need to create a document “OS Development”. We carefully fill in the date, in the tabular section we indicate the fixed asset, parameter and production for this parameter.

After completing this document, we return to the month-end closing service and carry out the routine depreciation operation for February 2014.

This amount is obtained using the following formula:

Monthly_Depreciation = Initial_Cost / Estimated_Output_Volume * Monthly_Output_Volume = 609,600 / 1,000,000 *100,000 = 60,960 rub.

According to uniform depreciation rates

According to PBU 6/01:

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

linear method;
reducing balance method;
method of writing off value by the sum of the numbers of years of useful life;
method of writing off cost in proportion to the volume of products (works)"

Here we do not see such a method of calculating depreciation as “According to unified depreciation rates.” Most likely, this type of depreciation refers to the resolution of the USSR Council of Ministers dated October 22, 1990 “On uniform standards of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR.” Formally, this resolution has not been canceled, but it lost its meaning after the adoption of Chapter 25 of the Tax Code of the Russian Federation and PBU 6/01 for accounting. Therefore, in practice, the use of this option is unlikely, but I will present it anyway.

When you select this depreciation method, the “Annual depreciation rate” field appears in percentage terms in the “Acceptance for accounting of fixed assets” document. Those. what percentage of initial cost The OS must be written off within a year. Let's indicate 10% for our fixed asset.

In this case, monthly depreciation will be calculated as follows:

Monthly_Depreciation = Original_Cost * 10% / 12 months = 609,600 * 0.1 / 12 = RUB 5,080

However, with this setup it turns out that full price the fixed asset will be written off not after 7 years, but after 10, and the “useful life” parameter will not affect anything.

According to uniform depreciation rates (per 1000 km)

The use of this method, like the previous one, is unlikely for the reasons described earlier, but we still for general development Let's sort it out. When you select it, three fields “Annual depreciation rate”, “Output parameters” and “Estimated output volume” appear in the “Acceptance for accounting” document and all of them must be filled out. I played a little with these settings and it turned out that the parameter "Estimated production volume" doesn't affect anything. You can put either 1 or 9,999,999; the result of calculating monthly depreciation will not depend on this in any way. There is a relationship between two other parameters – “Annual depreciation rate” and the amount of output, which is specified by the document “Output of OS”. Moreover, I can say for sure that if you do not enter the document “Development of OS”, then depreciation will not be accrued this month. But regarding the dependence of “OS Development” and “ Annual norm depreciation”, then I did not calculate it, it has an intricate nature.

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The category of fixed assets usually includes labor tools that have a long period of use (more than a year) and high cost (more than 40 thousand rubles). Accordingly, they are subject to depreciation. In the 1C program, this operation is carried out by a sequence of certain actions.

Firstly, the user is required to first record a number of operations:

Organize accounting of the receipt of fixed assets;
Accept the OS for accounting;
Charge depreciation on it.

Accounting for OS receipt in 1C

The purchased equipment is formalized using the document “Receipt of equipment”, located in the section “Fixed assets and intangible assets” - “Receipt of fixed assets”.

The document must reflect information on the supplier (counterparty), the agreement with him, and the invoice number.

The warehouse receiving the goods is also indicated, while the system fills out all calculations itself based on the accounting rules initially established. To check them, just click on the hyperlink.

Specific equipment is indicated from the “Nomenclature” directory.

If necessary, the “Advanced” tab provides access to the fields for filling out the recipient and sender of the cargo.

The user can view the transactions after posting the document using the “Debit/Credit” button.

After this, the receipt of equipment was noted on account 04/08:

Woodworking machine – 2 units for 100,000 rubles;
Assembly slipway for doors - 2 units for 70,000 rubles.

Plus, it was formed accounts payable for the amount of 401,200 rubles.

It is required to register the invoice received from the supplier. It should be carried out only after the equipment has been received into the warehouse.

Select the transaction type code “01. Received goods, works, services.”

The receipt document becomes the basis for payment documents. To do this, select “Payment order” using the “Create based on” button.

In the open window of the new document, you need to reflect the payment details.

After checking the “Paid” checkbox, a “Write-off from the current account” is created.

After it arrives Bank statement, you will need to confirm the write-off programmatically, and then create the necessary transactions. To do this, just go to the last document and check the “Confirmed by bank statement” checkbox.

Posting the document will create postings reflecting the fact of payment for the purchased equipment.

Acceptance for accounting and commissioning of OS

After the purchase and payment for equipment is completed, it must be accepted for accounting.

If several identical objects are subject to acceptance, each of them needs to be taken into account. Accordingly, each piece of equipment becomes the owner of its own unique inventory number.

When filling out, the user must enter the following information:

Date of acceptance for accounting;
Financially responsible person responsible for the equipment;
Its location indicating the specific unit;
OS event. IN in this case select the option “Acceptance for accounting with commissioning”.

The “Non-current asset” tab must also be filled out.

It contains information:

The acquired asset is equipment.
Its acquisition was made for payment;
The equipment arrives to the account on 08.04;
The equipment receipt warehouse is indicated;
The system will fill out the invoice itself based on the established accounting rules.

The correct classification of accepted fixed assets is ensured by a set of details:

OS accounting group;
OKOF code;
Depreciation group;
Code according to ENAOF.

Next, you need to return to the document “Acceptance for accounting of fixed assets” and go to the “Accounting” tab, which has a very important. If, suddenly, the system does not calculate depreciation, the data in this tab must be checked. They are the base point for depreciation calculations.

The following information is subject to reflection:

Data on the fixed assets account.
Data on the accounting procedure, in particular, “Accrual of depreciation” is indicated.
The depreciation account is indicated.
The method of calculation is indicated. In this case, linear, the most common, is selected.
The method of reflecting expenses from the proposed options in the directory “Methods of reflecting expenses” is indicated. It will determine further accounting entries.

The period of use is entered, that is, depreciation.
A depreciation schedule is established for organizations whose activities are based on the seasonality of their main activities.

For the “Tax Accounting” tab, identical filling steps are used.

The work carried out includes preparation for the calculation of depreciation. After the document is posted, the necessary entries appear in all involved registers:

Location;
Depreciation calculation;
Depreciation parameters;
Initial information;
OS Events;
State of the organization's OS;
Special coefficient for depreciation;
Methods of reflecting depreciation expenses;
Accounting accounts.

Viewing of transactions is available through the standard “Debit/Credit” button.

Depreciation calculation in 1C

Operations for calculating depreciation are carried out using the document “Routine operation”, with the view “Depreciation and depreciation of fixed assets”. It is located in the “Operations” - “Period Closing” section.

To carry out the operation, the user just needs to click on the active link “Depreciation and wear and tear of OS”, and then click on “Perform operation” from the list.

After regulatory operation the system will make a set of postings:

After this, the accountant has the opportunity to print a “Depreciation Calculation Certificate”.

To do this, you only need to set the required time interval, and then click on “Generate”.

Not so long ago, following changes in legislation, in 1C: Accounting government agency 8 rev.1.0 changes occurred, and several documents intended for adjusting depreciation parameters were no longer used. What documents now need to be used instead of outdated ones?

So, the document “Changing depreciation parameters” is outdated (Fig. 1), and now necessary information is entered by different documents, it all depends on its type.
In order to change the procedure for paying off the cost, as well as the method of calculating depreciation and the useful life, the document “Changing the cost, depreciation of fixed assets and intangible assets” is used. The document contains several types of operations (Fig. 2).

Let's consider the first operation. A situation often arises when, for various reasons (an error in accepting a fixed asset for accounting, identifying errors during an inventory), it is determined that the useful life of a fixed asset is indicated incorrectly. The operation “Change depreciation (106, 109, 401.20 - 104)” allows you to adjust the useful life, as well as the amount of depreciation that changed when correcting OKOF. To correctly reflect transactions and generate primary accounting documents, it is necessary to take into account the following points (Fig. 3):

Operation - Change of depreciation (106, 109, 401.20 - 104) specifies the details of the tabular part of the Fixed Assets tab.
Primary document(Type of document, Number, from) - data of the base document.
KFO, NFA type - parameters for selecting objects in the tabular part of the document.
In the Select by hyperlink field, you can specify additional conditions selection of objects.
Type of movement of non-financial assets - the value necessary to reflect the turnover of changes in the amount of depreciation in the form of regulated reporting 0503768 “Information on the movement of non-financial assets”. We recommend specifying the value Other change.

On the Fixed Assets tab, you should select fixed assets objects into the table (buttons, Selection or Fill in), the useful life of which you want to clarify.

The object data will be indicated in substrings before the change: and after the change:.
In the subline after the change: you should set the correct Useful Life and the Amount of Depreciation that should be accrued for the period in which the incorrect calculation was made.

In the example, the period and amount of depreciation have been changed. The transactions generated by the document are presented in Fig. 4

The new useful life, remaining useful life and residual value of the fixed asset as of the date of the document “Change in value, depreciation of fixed assets and intangible assets” are recorded in the information register “Calculation of depreciation of fixed assets” for further calculation of depreciation under the changed conditions (Fig. 5).

Changes in the useful life and calculation of depreciation of fixed assets will be reflected in the inventory card (Fig. 6), which can be printed:

from the mode of viewing a directory element Fixed assets, intangible assets, legal acts;
using Group Print processing inventory cards(OS, intangible assets, legal acts - Reports on OS, intangible assets, legal acts).

Starting from the month of detection and correction of an error in accounting data, depreciation will be calculated according to the new specified parameters (Fig. 7).

The following operation “Change in value (101, 102 - 106, 401.10), depreciation (106, 109, 401.20 - 104)” (Fig. 8) is used to additionally charge depreciation up to 100% book value for fixed assets (intangible assets) for which the method of calculating depreciation was changed to “100% upon commissioning”.
In the document we must indicate the CFO (code financial security), on which the fixed asset is taken into account.
In the tabular section, you can change the useful life, the order of repayment of the cost, the method of calculating depreciation, the book value and the amount of depreciation.

The operation “Change in value (401.10 - 101, 102), depreciation (104 - 101, 102)” (Fig. 9) is used to reflect the liquidation of part of an asset (intangible asset).
We fill out the income account to which the amount from the liquidation will be allocated. We change the book value and then click the “Recalculate depreciation” button.

This document generates transactions for the debit of account 401.10 and the credit of account 101.36.

And one more operation in the document “Change in value (401.20 - 101, 102), depreciation (104 - 401.20)” (Fig. 10) is used to change the useful life of fixed assets with a linear depreciation method.
In the account details we set the expense account 401.20 and indicate new term beneficial use. If you need to change the amount of accrued depreciation, according to the new period, then click the “Recalculate depreciation” button.
To suspend and resume the calculation of depreciation, use the document “Suspending the calculation of depreciation.”

The document contains several operations: “Suspend depreciation”, “Resume depreciation”, “Preservation” and “Re-preservation” (Fig. 11). We choose the one we need.

We select the fixed asset in the tabular section and post the document.
The details “OKOF code” and “Depreciation group” can be changed in the directory “Fixed assets, intangible assets, legal acts”.
We go to the fixed asset card and change the details (Fig. 12).

The correctness of the operations performed can be checked by generating a standard “Depreciation Statement” report.

The article was prepared using materials from the 1C:ITS website

Vladimir Ilyukov

The existing methods of calculating depreciation have been supplemented with one more. This is the so-called lump-sum method of charging depreciation of fixed assets. The basis for its implementation was the order of the Ministry of Finance of the Russian Federation dated May 16, 2016 No. 64n. This legislative act and the method of one-time depreciation of fixed assets was added, paragraph 10, paragraph 19 of PBU 6/01 “Accounting for fixed assets”. The new depreciation method became available to users starting from version 3.0.43.253.

Legal entities that have the right to use simplified methods of accounting and financial accounting are granted the right to charge depreciation on industrial and business inventory in the amount of 100% of book value at a time, that is, one-time.

The new method has very important feature. A one-time depreciation charge is carried out at the time of acceptance of the fixed asset for accounting . In addition, it has two limitations.

Only those persons who legally maintain simplified accounting (financial) records have the right to carry out one-time depreciation.
These organizations have the right to charge one-time depreciation only for those fixed assets that in the OKOF belong to the section “Industrial and business inventory.”

The right to use simplified methods of accounting and accounting (financial) reporting in accordance with Part 4 of Article 6 Federal Law dated December 6, 2011 No. 402-FZ provided

small businesses;
non-profit organizations and
organization that has received the status of a participant in the Skolkovo project.

You cannot limit yourself to this list, because Part 5 of Article 6 of the Federal Law of December 6, 2011 No. 402-FZ clearly lists legal entities that are not entitled to use simplified methods accounting For example, housing cooperatives do not have this right.

Order No. 64n simplified not only the calculation of depreciation of fixed assets. He expanded the range of simplified accounting methods in other aspects. An extensive commentary on simplified accounting methods is published here http://buh.ru/articles/documents/48157. Essentially, this order is another step towards simplifying accounting.

To perform a one-time depreciation charge on a fixed asset in the 1C Accounting 8.3 program, you need to go to the “Acceptance for accounting of fixed assets” registrar, on the “ Accounting", in the "Method of depreciation calculation" list, select the value "One-time upon acceptance for accounting." This is the new method of calculating depreciation added in 1C 8.3. Let's consider this method of calculating depreciation of fixed assets in 1C 8.3 for organizations and entrepreneurs using the simplified tax system.

Organization LLC “Simplified commissioning. OS”, using the simplified tax system-15%, purchased an office sofa for the director’s reception area on January 2, 2017 for RUB 70,800, incl. VAT 10,800 rub. Payment for the sofa was also made on the same date. The sofa was put into operation on February 15, 2017. When accepting a sofa for accounting, it is necessary to charge depreciation at a time in 1C 8.3 for the entire amount of its book value.

In the 1C Accounting 3.0 configuration, registration of purchased operating systems is reflected by the “Equipment Receipt” registrar. In accounting, he creates an entry in the debit of account 08.04.1 “Purchase of components of fixed assets” from the credit of account 60.01 “Settlements with suppliers and contractors”.

Since Simplified Commissioning LLC. OS" applies a special regime of the simplified tax system, then the amount of VAT is written off to increase the initial cost of the sofa. As a result, it became equal to 70,800 rubles.

Acceptance of fixed assets for accounting of fixed assets is reflected by the registrar “Acceptance for accounting of fixed assets.” In it, on the “Accounting” tab, we will assign the “Method of depreciation calculation” variable to the value “One-time upon acceptance for accounting.”

One-time depreciation of fixed assets in 1C 8.3 is applied only to production and business equipment . This is a legal norm. IN information base it is taken into account like this. When describing fixed assets in the “Fixed Assets” directory, on the “Main” tab in the “Fixed assets accounting group” field, you must assign the value “Industrial and business inventory.”

Go to the “Tax accounting (USN)” tab. Taxpayers using the simplified tax system have the right to include in fixed assets only those that are recognized as depreciable property. This is recognized as property whose book value exceeds 100,000 rubles and whose useful life exceeds 12 months.

In the example considered, the sofa does not fit into the category of depreciable property, because its original cost is less than 100,000 rubles. Because of this, the attribute “Procedure for including costs as expenses” must be assigned the value “Include as expenses.”

In this context, the phrase “Include in expenses” is equivalent to the phrase “Include in material expenses.” The procedure for recognizing material expenses is established in accounting policy. For the organization of Simplified Commissioning LLC. OS" the following order is established. Material expenses are recognized in the reporting (tax) period in which two conditions are met in the information period: the fact of receipt of the sofa and the fact of its payment are registered.

It is not enough to enter a payment document in the information base. Even if it is entered on the basis of the “Receipt of equipment” registrar, it still It is necessary to indicate the date and amount of payment for the OS on the “Tax Accounting (STS)” tab. This will allow the registrar “Acceptance for accounting of fixed assets” to create an entry in the accumulation register “Registered payments of fixed assets (STS)”. Without this record, the system will not allow you to take into account the costs of purchasing a sofa.

The “Acceptance for accounting of fixed assets” registrar creates records in a variety of fixed assets accounting registers, including the accounting register “Journal of transactions (accounting and tax accounting)”. In it, the registrar created two records.

The first entry reflects the fact of the conversion purchased non-current object(office sofa) to the OS object. Entry number 2 reflects the calculation of depreciation in 1C 8.3 for the amount of the book value of the sofa. As a result, the residual value of the sofa becomes zero. At the same time, the sofa remains on the balance sheet and continues to be used.

By standard methods, depreciation is calculated over the useful life of the asset. For example, depreciation linear method carried out monthly, starting from the month following the month in which the fixed assets were accepted for accounting.

The considered example shows that depreciation is accrued on 100% of the book value of the sofa and it is accrued on the date of acceptance of the fixed assets for accounting, on February 15, 2017.

Perhaps someone will have a question, why was depreciation calculated on 02/15/2017, and not on 01/22/2017? The answer is simple - this is a legal requirement, paragraph 10, paragraph 19 of PBU 6/01. It established that one-time depreciation is accrued at the moment the asset is accepted for accounting .

In fact, the registrar “Receipt of equipment” dated January 22, 2017 entered into accounting, in the debit of account 08.04.1 “Purchase of components of fixed assets”, a certain non-current asset. This is not yet the main tool. In the standard scheme, the initial cost of the operating system is formed on account 08.04.1. After it is formed, the asset is accepted for accounting, but as a fixed asset by the registrar “Acceptance for accounting of fixed assets”.

IN general case In the 1C Accounting program, registration of OS takes place in three stages: Receipt of an asset - Formation of the initial cost - Acceptance of fixed assets for accounting. If a fixed asset is accepted for accounting at an initial cost equal to the cost of the supplier, then the delivery for accounting takes place in two stages: Receipt of an asset - Acceptance of fixed assets for accounting.

Starting with version 3.0.46.11 in the 1C Accounting 8.3 configuration, an even simpler way to accept OS for accounting has appeared. Now, when capitalizing a fixed asset, you can immediately take it into account. That is, a one-step scheme for registering OS has been implemented. A separate article will be devoted to this issue..

That material costs included in tax accounting according to the simplified tax system, the KUDiR report clearly demonstrates.

Despite the fact that depreciation on the OS in 1C 8.3 was calculated at 100% of the book value of the sofa, it remains on the balance sheet at its original cost. It will remain on the balance sheet until it is removed from the balance sheet. For example, an offended visitor tore up a sofa so much that it cannot be restored. To reflect the disposal of the sofa from balance sheet, we will create a “Write-off of OS” registrar. It will generate two entries, the second of which the sofa is written off the balance sheet.

Sometimes the question arises: is it possible this object OS is classified as industrial or business equipment. There's no point in guessing. You just need to contact All-Russian classifier fixed assets (OKOF). It contains a number of sections, among them there is a section “Industrial and household inventory”. It also contains the definitions we need.

Industrial equipment is objects for technical purposes. They are used in the production process, but do not belong to equipment or structures. For example, special furniture, body armor, training equipment, containers, etc.
Household equipment is objects for office and household purposes. They are not directly used in the production process. For example, office furniture, watches, carpets, etc.

These definitions do not provide a clear distinction between production equipment and household equipment. For example, one safe is installed in accounting department for especially valuable documents, and another exactly the same one can stand in the workshop for storing personal tools. In the first case, the safe is a household item, and in the second case, it is a production item.

Fortunately, there is no particular need to clearly distinguish between these types of equipment. Both production and household equipment are included in one general group under the title “Industrial and Household Inventory”.

You can load the OKOF classifier into the 1C Accounting 8.3 program. This allows you to quickly resolve the issue of whether an OS object belongs to production and business equipment.

This article discusses only one element of maintaining a simplified accounting. In fact, Order No. 64 contains several similar accounting elements. And here I would like to emphasize that even if entity or entrepreneur have the right to use simplified accounting and financial accounting, they must consolidate them in their accounting policies.