Fixed assets of individual entrepreneurs on income. Simplified: Features of accounting for fixed assets. Is it necessary to calculate depreciation of individual entrepreneurs using the simplified tax system?

The procedure for keeping records of transactions with fixed assets for entrepreneurs and organizations using the “simplified system” has a number of features. In our article we will look in detail at all aspects of accounting for fixed assets in “simplified terms”: how to account for acquired fixed assets, as well as how to reflect the costs of acquiring fixed assets during the period and before the use of fixed assets.

Receipt of fixed assets for accounting

If your organization uses the simplified tax system, or you have registered an individual entrepreneur in a simplified mode, then according to the law you have the right to recognize as expenses the cost of fixed assets (fixed assets) and intangible assets(intangible assets) received for accounting.

In order to take into account an asset as an expense, you need to comply with a key principle - the object must be recognized as depreciable property when calculating income tax.

Receipt of fixed assets: what can be attributed to the expenses of the “simplified”

Guided by Art. 346.16 of the Tax Code, you can recognize as expenses:

the cost of acquiring the main operating systems and intangible assets. If you made an object on your own (for example, the company’s programmers created computer program– intangible asset object), then manufacturing costs can also be classified as this category of expenses;
costs associated with modernization, improvement, and modification of OS objects, including those carried out by our own organization.

The general procedure for recognizing fixed assets costs as part of “simplified” expenses is described above. But organizations and entrepreneurs using the simplified tax system often encounter special cases. Let's look at some of them:

Situation	Description
OS received under an exchange agreement	You have the right to recognize the costs of receiving fixed assets under an exchange agreement. It is allowed to reduce the tax base at the expense of received objects only after obtaining ownership of the object. If you received the fixed assets, but your organization did not fulfill its obligations under the contract (did not transfer anything to the counterparty), then you cannot recognize expenses on the received object.
Property purchased for resale	If you purchased an asset (for example, real estate) for the purpose of subsequent sale, then you have the right to take into account the costs of its purchase. Such property is recognized as a commodity, and when calculating the tax base, the cost of purchased goods can be included in the “simplified” expenses. You cannot count the costs of pre-sale preparation of goods as expenses.
The property was purchased for rental	If you lease property that is recognized as depreciable for income tax purposes, the cost of its acquisition may be reflected as an expense. You can also use this right in the case when you do not receive income under the lease agreement (for example, the tenant does not transfer the amount of rental payments)

Requirements for recognizing expenses for the acquisition of fixed assets

In order to recognize the OS as purchased, make sure that you meet the following conditions:

You have paid the cost of the purchased property. If payment to the supplier is made partially, then you have the right to recognize expenses only for the amount of the transferred advance payment;
The OS or intangible asset has been put into operation, about which a corresponding act has been drawn up;
You purchased the OS for profit;
In the event that you have purchased real estate, you can recognize the costs for it no earlier than the moment when the real estate documents have been submitted for state registration.

We take into account property acquired before the transition to the simplified tax system

All OS purchased by you before receiving the “simplified” status can be taken into account by you in expenses.

Fixed assets should be taken into account at their residual value on the date of transition to the simplified tax system. If part of the cost of fixed assets is written off as a depreciation premium, then you must also deduct this amount from the original amount. If you switched to “simplified” from UTII, then you need to reduce the purchase price of the OS by the amount of depreciation according to accounting data.

If you have transferred a partial amount of payment for the property to the supplier, then you have the right to include this amount as expenses.

A situation is possible when you received an OS object before receiving the “simplified” status and then put it into operation, and you transferred payment to the supplier while using the simplified tax system. Then the object is considered acquired before the simplified taxation system period; therefore, it must be taken into account in expenses at the cost of “initial minus depreciation” at the time of receiving the “simplified” status. Counting single tax, You must include the amount as expenses in the period in which you transferred the money to the seller.

Example No. 1.

Fabula LLC is a tax payer under the simplified system. Until 01/01/16, “Fabula” used OSNO.

11/21/2015 Fabula purchased retail equipment from Kremniy LLC:

initial cost OS - 46,220 rubles;
the equipment was put into operation on November 24, 2015;
payment for the operating system was made by Fabula in two stages: on 04/08/16 the amount of 23,110 rubles was transferred, on 08/12/16 the balance of the amount of 23,110 rubles was paid.

According to accounting policy, the accountant of “Fabula” set a deadline beneficial use for OS – 24 months. Depreciation on retail equipment has been accrued since December 2016:

sum depreciation charges– 1,926 rub./month. (RUB 46,220 / 24 months);
residual value of fixed assets on the date of transition to the simplified tax system (01/01/16) – 44,294 rubles. (46,220 rubles – 1,926 rubles).

When calculating the single tax in 2016, the accountant of Fabula took into account the costs of fixed assets in the following order:

Period	Fixed assets expenses recognized	Expenses taken into account when making the first payment for equipment	Expenses taken into account for the second payment for equipment	Total amount of recorded expenses for fixed assets
January – March 2016
January – June 2016	30.06.16			RUR 7,061
January – September 2016	30.09.16	(RUB 23,110 – RUB 1,926) / 3 months. = 7.061 rub.
January – December 2016	31.12.16	(RUB 23,110 – RUB 1,926) / 3 months. = 7.061 rub.	RUR 23,110 / 2 = 11.555 rub.	RUR 7,061 + 11.555 rub. = 18.616 rub.
TOTAL		RUR 23,110 – 1,926 rub. = 21.184 rub.	RUR 23,110	RUR 7,061 + 18.616 rub. + 18.616 rub. = 44.294 rub.

Fixed assets were registered during the period of application of the simplified tax system

If you apply the simplified regime and you purchased fixed assets or intangible assets, then you can take them into account as expenses when calculating the single tax. You must accept the object for accounting at its original cost based on:

the value of the property transferred to the supplier;
price for delivery of the object, its installation and installation;
indicator of VAT paid to the supplier;
excise tax amounts (if the purchased goods are recognized as excisable);
costs under construction contracts (if there are such costs).

According to the general procedure, as part of expenses you can recognize both the cost of fixed assets acquired during the period of application of the simplified tax system, as well as the costs of modernizing and improving facilities.

Calculation of recognized expenses upon receipt of fixed assets

It is possible that during application of the simplified tax system payment for the fixed assets was made by you in one tax period, and the commissioning of the facility was carried out in another period. Let's look at the procedure for recognizing expenses using examples.

Example No. 2.

04/18/16 Monolit LLC, which uses the simplified tax system “income minus expenses,” purchased production machines from JSC Sfera. The operating systems were put into operation on April 18, 2016, for which there is a corresponding act. In Monolit’s accounting, the machines are reflected at a cost of 471,520 rubles. Payment in favor of Sphere was transferred by Monolith on 07/19/16.

To calculate the amount of single tax, Monolit’s accountant made the following calculation for recognizing expenses for the purchase of machine tools:

Period	Fixed assets expenses recognized
January – March 2016
January – June 2016
January – September 2016	30.09.16
January – December 2016	31.12.16	RUR 471,520 / 2 = 235.760 rub.

In practice, there are quite often cases when payment by a “simplified” organization is carried out in two stages. Let's look at how to take expenses into account in this case using the example below.

Example No. 3.

05.21.16 Kadr LLC, which uses the simplified tax system “income minus expenses,” purchased computers and multifunctional devices from JSC Flagman. The operating systems were put into operation on 04/21/16, for which there is a corresponding act. In the “Kadr” accounting, the machines are reflected at a cost of 408,330 rubles. Payment in favor of “Flagman” was transferred by “Kadr” in two stages: the first payment was paid on June 17, 2016 in the amount of 208,050 rubles, the remaining amount was 200,280 rubles. listed 12/14/16.

To calculate the amount of the single tax, the Kadra accountant made the following calculation for the recognition of expenses for the purchase of computers and multifunctional devices:

Period	Fixed assets expenses recognized	Amount of recognized expenses when calculating the single tax
January – March 2016
January – June 2016	30.06.16
January – September 2016	30.09.16	RUB 208,050 / 3 = 69.350 rub.
January – December 2016	31.12.16	RUB 208,050 / 3 + 200.280 rub. = 269.630 rub.

Special attention is required in cases where the OS was purchased and paid for in foreign currency. Let's look at the situation using an example.

Example No. 3.

01/21/16 Batiskaf LLC, which uses the simplified tax system “income minus expenses”, purchased refrigeration equipment from a non-resident company:

cost of refrigeration equipment – 13,540 US dollars, VAT 2,065 US dollars;
delivery – 1,740 US dollars, VAT 266 US dollars;
price for setting up refrigeration chambers – USD 320, VAT USD 49;
price installation work– 214 US dollars, VAT 33 US dollars.

Payment for the refrigeration chambers and their delivery was made by Bathyscaphe on 01/25/16 (conventional rate 81 RUB/USD), funds for installation were transferred on 01/28/16 (conventional rate 78 RUB/USD).

The Bathyscaphe accountant determined the initial cost of the refrigeration chambers in rubles as follows:

cost of operating system and delivery – 1,237,680 rubles. ((USD 13.540 + USD 1.740) * 81);
price of installation and adjustment – 42,186 rubles. (($320 + $214) * 79);
total amount – 1,279,866 rubles. (RUB 1,237,680 + RUB 42,186).

Accounting for expenses when determining the amount of single tax payable was calculated by the Bathyscaphe accountant as follows:

Period	Fixed assets expenses recognized	Amount of recognized expenses when calculating the single tax
January – March 2016	31.03.16
January – June 2016	30.06.16	RUB 1,279,866 / 4 = 319,966.5 rubles.
January – September 2016	30.09.16	RUB 1,279,866 / 4 = 319.966.5 rub.
January – December 2016	31.12.16	RUB 1,279,866 / 4 = 319.966.5 rub.

Calculation of single tax upon sale of an object

If you sell an object before the expiration of its useful life, then you must recalculate the amount of the single tax paid. It is necessary to recalculate the tax amount starting from the moment expenses are recognized upon receipt of fixed assets until the fact of sale of the object.

As a result of the recalculation, you will receive the amount of additional tax that must be transferred to the budget. In addition to the tax, you will have to pay a penalty, since in fact the amount of the surcharge is a debt not repaid on time.

Example No. 4.

01/15/16 Kolibri LLC, using the simplified tax system “income minus expenses,” purchased 5 units of computer equipment worth 518,300 rubles. On January 17, 2016, the equipment was put into operation. In the accounting for Hummingbird, acquisition costs are recognized quarterly in the amount of RUB 129,575. (518,300 rub. / 4).

05/16/16 "Kolibri" sold the equipment of JSC "Start". The Kolibri accountant recalculated the tax base for 1 quarter. 2016:

the service life of equipment is recognized at a minimum of 25 months;
monthly depreciation 518,300 rub. / 25 months = 20.732 rub.;
the amount of increase in the tax base is 108,845 rubles. (RUB 129,575 – RUB 20,732 – RUB 20,732);
the amount of arrears for the single tax is 16,327 rubles. (RUB 108,845 * 15%).

Debt in the amount of 16,327 rubles. redeemed "Hummingbird" 05/29/16.

In addition to the amount of debt, the Kolibri accountant listed a penalty. The calculation of the penalty amount is as follows:

RUR 16,327 * 1/300 * 11% * 34 days = 204 rub.,

where 11% is the Central Bank refinancing rate;

34 days – the number of days the advance payment is overdue (from 04/25/16 to 05/29/16).

Question and answer on the topic “Accounting for fixed assets using the simplified tax system”

Question: Magnit LLC is the legal successor of Gigant LLC. Both organizations use the simplified tax system. During the reorganization, Magnit received property (warehouse space) from Gigant in the form of allocation. Can Magnit recognize the cost of the premises as expenses when calculating the single tax?

Answer: No, Magnit does not have the right to recognize this amount as expenses. This is due to the fact that Magnat has no direct costs for purchasing premises.

Question: In April 2016, President LLC, using the simplified regime, acquired land plot worth 1,003,500 rubles. Does the “President” have the right to include this amount as expenses?

Answer: No, the amount is 1,003,500 rubles. cannot be recognized as expenses, since the land plot acquired by the “President” is not recognized as depreciable property in the Tax Code.

Question: In January 2016, Stimul LLC purchased production equipment. How should Stimul take into account operating expenses when calculating the single tax?

Answer: Costs for production equipment "Stimulus" must be taken into account quarterly in equal parts during 2016.

Is it possible to write off fixed assets under the simplified tax system “income”? No, no expenses are taken into account for such an object. The tax can only be partially reduced by insurance premiums sick leave paid at the expense of the employer or payments under voluntary agreements personal insurance workers (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation)

How to write off fixed assets using the simplified tax system

Expenses on fixed assets are taken into account under the simplified tax system depending on when the fixed assets were acquired and what is the useful life (SPI) of such objects (clause 3 of article 346.16 of the Tax Code of the Russian Federation):

Accounting for fixed assets under the simplified tax system

The cost of fixed assets acquired under the simplified tax system is taken into account according to accounting rules (clause 8 of PBU 6/01). But in order to recognize expenses in accounting, payment for such fixed assets is also necessary, because the simplified tax system uses the “cash” method.

Expenses on fixed assets that were incurred before the transition to the simplified tax system are determined as the residual value of such fixed assets as of the date of transition to the simplified tax system. How the residual value is calculated depends on which regime the organization or individual entrepreneur switched to the simplified tax system from:

if with the simplified tax system, then on the date of transition to the simplified tax system the residual value of purchased and paid for general mode fixed assets are determined according to the rules of Chapter. 25 Tax Code of the Russian Federation;
if with UTII, then the residual value of objects purchased before the simplified tax system is calculated according to accounting rules.

At one time or in parts?

Expenses on fixed assets should reduce income under the simplified tax system evenly until the end current year. For example, if an asset was put into operation in the 1st quarter, then its cost will be recognized at the end of each quarter of the current year in the amount of ¼ of the cost of the asset. And if the OS was put into operation in the 2nd quarter, then at the end of each of the three quarters, starting from the 2nd, a third of the cost of the OS will be attributed.

What about real estate?

If rights to the OS are subject to state registration, then expenses for such objects begin to be taken into account from the quarter in which the fact of filing documents for registration is documented.

Our organization works on the simplified tax system with the object “income”. What is the procedure for accounting for fixed assets and what entries should be made?

Let’s say right away that since your organization uses the simplified tax system with the object “income,” it will not be possible to write off expenses associated with the purchase of fixed assets in tax accounting. The right to accounting for the purpose of determining the tax base of expenses incurred is exclusively available to taxpayers who have chosen the object “income reduced by the amount of expenses” (Article 346.18 of the Tax Code of the Russian Federation).

As for accounting, taxpayers using the simplified tax system are not exempt from accounting (Clause 2, Article 6 of Federal Law No. 402-FZ dated December 6, 2011 “On Accounting”). Therefore, general rules apply to them.

Thus, an asset is accepted for accounting as fixed assets if certain conditions are simultaneously met (clause 4 of PBU 6/01 “Accounting for fixed assets”). Firstly, the object must be intended for long-term (over 12 months) use in the production of products, in the performance of work or provision of services, for management needs, or for provision for a fee for temporary possession and use or for temporary use. Secondly, it must be capable of delivering economic benefits in the future. Thirdly, there are no plans to resell it. Important point: an asset in respect of which all of the above conditions are met may be reflected in accounting and as part of inventories, but provided that its value does not exceed the limit independently determined by the organization in its accounting policies, but not more than 40,000 rubles. per unit (clause 5 of PBU 6/01).

Fixed assets are accepted for accounting at historical cost, which recognizes the amount of actual expenses of the organization for the acquisition, construction and production, excluding VAT and other refundable taxes (except for cases provided for by law RF) (clauses 7 and 8 of article PBU 6/01). One of such cases is the use of “simplified”. After all, special regime employees are not VAT payers (clause 2 of Article 346.11 of the Tax Code of the Russian Federation) and, therefore, do not have the right to reimbursement of this tax. This means that the amount of VAT paid to the seller of the fixed asset is included in its original cost.

The cost of a fixed asset is repaid by calculating depreciation over the entire useful life of it (clause 18 of PBU 6/01). Accrual depreciation charges for an object of fixed assets begins on the first day of the month following the month in which this object was accepted for accounting, and is carried out until the cost of this object is fully repaid or this object is written off from accounting (clause 21 of PBU 6/01). An organization can choose and establish in its accounting policies one of three methods for calculating depreciation: linear, write-off of cost by the sum of the numbers of years of useful life or in proportion to the volume of products (works). The procedure for determining the annual amount of depreciation for each of the named methods is prescribed in paragraph 19 of PBU 6/01. It must be remembered that the depreciation method is established in relation to a group of homogeneous objects, and not for each of them separately.

The most common and easiest to use is linear method. When using it annual amount depreciation charges are determined based on the original cost of the fixed asset and the depreciation rate calculated based on its useful life.

We also note that the useful life is determined when an object is accepted for accounting based on the expected period of its use in accordance with the expected productivity or power, expected physical wear and tear, regulatory and other restrictions on its use (for example, lease term) (clause 20 of PBU 6/01).

Example

A trade organization using the simplified tax system with the object “income” purchased and put into operation a refrigerated display case worth RUB 69,738 in January. (including VAT - 10,638 rubles). The useful life is six years (72 months). The depreciation method, which is enshrined in the company's accounting policy, is linear.

When purchasing refrigeration equipment, the following entries will be recorded in accounting:

Debit 08 Credit 60

- 59,100 rub. (69,738 rubles - 10,638 rubles) - the refrigerated display case was capitalized (excluding VAT);

Debit 19 Credit 60

- 10,638 rub. - VAT presented by the seller is taken into account;

Debit 08 Credit 19

- 10,638 rub. - VAT presented by the seller is included in the initial cost of the equipment;

Debit 01 Credit 08

- 69,738 rub. (RUB 59,100 + RUB 10,638) - the refrigerated display case is included in the organization’s fixed assets.

Let's calculate the amount of depreciation. To do this, we first define annual rate depreciation:

100%: 6 years = 16.67%.

The annual amount of depreciation charges will be:

RUB 69,738 x 16.67% = 11,625 rubles.

Now let's calculate the monthly depreciation amount:

RUB 11,625 : 12 months = 969 rub.

Thus, on the last day of each month, starting from the month following the month of putting refrigeration equipment into operation (starting from February), the organization must make the following posting:

Debit 44 Credit 02

- 969 rub. - depreciation has been calculated for refrigeration equipment.

Fixed assets under the simplified tax system are subject to accounting in accordance with the law of the same name, which obligated “simplified” companies to report on their activities and document their results. Taxpayers must register all movements of fixed assets under the simplified tax system, guided by PBU 6/01.

Fixed assets under the simplified tax system: acquisition and registration

Fixed assets under the simplified tax system have the same definition as under common system. These are assets acquired for use in entrepreneurial activity(and not for resale), with a useful life of more than a year and a cost of over 40,000 rubles. The main purpose of fixed assets (FPE) under the simplified tax system is to generate economic profit.

Fixed assets under the simplified tax system reduce the tax base under the simplified tax upon acquisition in terms of recognized expenses. Their list is strictly regulated by Art. 346.16 Tax Code of the Russian Federation. In addition, the main remedy for the simplified tax system should be:

actually paid;
accompanied by properly executed documents;
intended for direct use in the business activities of an organization or individual entrepreneur;
if it is a piece of real estate or a vehicle, then ownership must be registered.

Writing off expenses in a simplified system is relevant when using the taxation object “Income minus expenses”. In this case, the tax payable is reduced by the cost of the acquired property. With the object of taxation “Income”, any costs incurred by the company do not affect the tax reduction, since it is paid exclusively from receipts to the current account and to the cash desk. Therefore, fixed assets under the simplified tax system on “Income” are taken into account in accounting in general procedure, but are not recorded in KUDIR.

Registration of a fixed asset under the simplified tax system is carried out at its original cost. What does this concept include?

The price for which the OS was purchased: the amount under the contract, including VAT (since simplified companies are not recognized as VAT payers, the tax is included in the initial cost), delivery and installation costs, if necessary.
Customs duties.
State duties.
Payment for the services of an intermediary, lawyer, consultant, which were necessary for the purchase of fixed assets.

Expenses for a fixed asset under the simplified tax system begin to be written off in the tax period when it is fully paid for, put into operation and its use in business activities has begun.

Expenses are taken into account during tax period in equal shares and are recognized on the last number. That is, they are written off on the last day of the quarter. At the same time, the tax office must write it off before the end of the year, immediately after payment and commissioning. That is, if a fixed asset was purchased in October, its entire cost will be written off as expenses on December 31. The purchase amount and the useful life of the property do not matter.

If fixed assets under the simplified tax system are purchased in installments, expenses for them are also written off, but in the amount actually paid Money after commissioning. But you can wait until the property is paid in full and then reflect the expense. This method simplifies accounting, but is not beneficial to the company.

When purchasing a used fixed asset, registration and write-off of acquisition costs occur in the same order.

Fixed assets under the simplified tax system received free of charge or as a contribution to authorized capital cannot be recognized as an acquisition expense.

It is easier to understand the moments of recognition of expenses for specific example. Consider purchasing commercial equipment. Its cost is 150,000 rubles. The debt must be repaid under the terms of the agreement in 3 payments: 50,000 by April 30, 40,000 by June 30, 30,000 by July 31. The company acquired it in March 2013, immediately paying 30,000 rubles. Put into operation on April 1, 2013.

As of March 31, expenses cannot be recognized due to the fact that the equipment has not been put into operation.

There is another way: fixed assets under the simplified tax system are written off within the limit. IN in this case it will be equal to 50000. (150000/3Q=50000)

Based on the results of the 2nd quarter, as of June 30, the amount of 50,000 will be written off as expenses. The remaining 70,000 will be transferred to the 3rd and 4th quarter. On September 30, 50,000 thousand will also be entered into the book of expenses and income, since the limit cannot be exceeded. And on December 31, the remaining 50,000 will be recognized as expenses.

What documents need to be completed to accept the OS for accounting?

When a fixed asset is accepted for accounting, it is necessary to register it correctly. For this there are unified forms by OS movement:

Form No. OS-1 - act of acceptance/transfer of fixed assets. Serves for commissioning, moving and decommissioning.
Form No. OS-3 – certificate of acceptance/delivery of OS for repair, reconstruction or modernization.
Form No. OS-4 – act of write-off of fixed assets except Vehicle. Form No. OS-4a is intended for them.
Form No. OS-6 – inventory card. Starts up for each fixed asset.

If the OS was purchased before the transition to the simplified tax system

Firstly, it is necessary to restore and pay the previously deductible VAT when purchasing an operating system. It is calculated in proportion to the residual value of the property. To do this you can use the formula:

VAT to be restored = VAT previously accepted for deduction x Residual value of fixed assets / Initial cost of fixed assets

This amount will not be taken into account in the initial cost of the fixed asset under the simplified tax system.

— up to 3 years inclusive, expenses are written off during the first year of application of the simplified system;

— from 3 to 15 years: 50% of the cost in the first year, 30% of the cost in the second year, 20% of the cost in the third year;

- more than 15 years - over 10 years in equal shares.

When is it not profitable to sell a fixed asset under the simplified tax system?

In accordance with Article 346.16 of the Tax Code, fixed assets under the simplified tax system with a useful life of up to 15 years, which were owned before sale for less than 3 years, are unprofitable in terms of sale. The reason for this is the taxpayer’s obligation to recalculate tax base under a simplified tax and remove the costs of this property from expenses.

The same rule applies to the sale of fixed assets with a useful life of over 15 years, which were used in business for less than 10 years.

But as an expense, you can leave the amount of accrued depreciation in tax accounting for the period of operation of the OS. After this, it is necessary to recalculate the base according to the simplified tax system. The resulting tax arrears are transferred to the budget. You also need to remember about penalties. They are calculated starting from the next day when the tax had to be paid until the day the arrears were transferred.

And, lastly, when selling fixed assets under the simplified tax system, after recalculating the tax base, if necessary, submit an updated declaration to the tax office.

When calculating the single tax, simplifiers can take into account the costs of purchasing fixed assets. But it’s not so simple - you can only take into account expenses on property that is considered depreciable, according to the rules Tax Code. The moment of its acquisition is also important - before the transition to the simplified tax system or after. Let's consider the main points of accounting for such objects by payers of the “simplified” tax and find out how to write off fixed assets under the simplified tax system.

Fixed assets: what objects we accept for accounting

PBU 6/01 and Art. 256 of the Tax Code of the Russian Federation allows an object that meets the following criteria to be taken into account as a fixed asset:

used to conduct business;
will be used for more than one year;
there are no plans to resell it;
generates income;
the cost is not lower established limit. Before January 1, 2016, the cost of fixed assets was 40 thousand rubles, but since 2016 in tax accounting the limit has increased to 100 thousand rubles, and in accounting it still remains at the same level.

Fixed assets are buildings and structures, transport, computer equipment, tools, land, natural objects, etc. A list of all objects can be found in the classifier of fixed assets (OKOF) (approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359).

It is possible to take into account costs not for all objects, but only for those that are depreciable from the point of view of the Tax Code (clause 4 of Article 346.16 of the Tax Code of the Russian Federation). If not all criteria are met, but such expenses are listed in Art. 254 of the Tax Code of the Russian Federation, then they are included in material costs, otherwise the costs cannot be taken into account when calculating the tax. For example, it is impossible to reduce the tax on the value of a subsoil use object or land plot, because they are not depreciated in accordance with clause 2 of Art. 256 Tax Code of the Russian Federation.

Write-off of fixed assets under the simplified tax system “income minus expenses”

The procedure for writing off fixed assets depends on when you acquired this property: already being “simplified”, or before that - being in a general or other regime.

If fixed assets were purchased during the period of application of the simplified tax system, then they need to be taken into account at their original cost. This is, in fact, the price of the object plus everything that is spent in the process of purchasing it: costs of manufacturing, delivery, assembly, payment for consultations and intermediary services, customs duties, state duties, non-refundable taxes. Include the input VAT in the cost, since the “simplified people” are not its payer.

Before you can start writing off expenses, the property must be paid for, received and put into operation. It is necessary to prepare an act of acceptance and transfer of fixed assets according to form No. OS-1 (if this is a building, then according to form No. OS-1a), inventory card according to form No. OS-6 and issue an order to put the fixed asset into operation.

For some objects, ownership must be registered with the relevant government agency. For example, having bought a car, you can start writing off the cost only after it is registered with the traffic police. To start writing off expenses for real estate (land, building, etc.), you need to have a receipt from Rosreestr in hand as documentary evidence that the documents have been submitted for state registration (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

In accounting, the cost of a fixed asset is depreciated every month until its useful life has passed. Tax accounting allows you to write it off much faster - before the end of the year in which the property was acquired. Expenses are distributed equally for each quarter until the end of the year (letter of the Ministry of Finance of Russia dated November 17, 2006 No. 03-11-04/2\244). The beginning of write-off is the quarter in which the fixed asset was put into operation or registered with a government agency. So, if the property was purchased and put into operation, or registered in the fourth quarter, then its entire value will be completely written off on December 31.

An example of accounting for fixed assets under the simplified tax system

An organization using the simplified tax system “income minus expenses” purchased a car worth 800 thousand rubles. The date of payment to the seller is June 20, 2016, the date of state registration with the State Traffic Safety Inspectorate is July 5, 2016. Since the car was not yet registered in June, the write-off of its value will begin only in the 3rd quarter. The quarterly write-off amount will be 400 thousand rubles (800 thousand rubles divided by 2 quarters remaining until the end of the year). We write off on September 30, 2016 for 400 thousand rubles and on December 31, 2016 for 400 thousand rubles. So the entire cost of the car in tax accounting will be written off before the end of 2016.

If the car is registered in the 4th quarter of 2016, its cost can be completely written off as expenses on December 31, 2016 in the amount of 800 thousand rubles.

If you have to pay in installments, expenses are recognized in the amount of the amounts paid. After payment and commissioning of the fixed asset, costs are distributed in equal shares for the year. The Federal Tax Service allows the amounts of interest paid for the provision of installment plans to also be included in the costs of purchasing property (Letter of the Federal Tax Service dated 02/06/2012 No. ED-4-3/1818).

Example

A “simplified” organization with an “income minus expenses” object purchased and put into operation a fixed asset in February 2016. Payment in installments, in uneven installments, installment period - 15 months. The initial cost of the object, including interest, is 319,000 rubles.
In February and March, the organization paid 50,000 rubles each. This payment must be distributed over four quarters of 2016: (50,000+50,000)/4 = 25,000 rubles.

It is not always possible to write off the entire residual value for one year using the simplified tax system. When switching to “simplified”, if the useful life of the object:

up to 3 years inclusive - write-off will be during the first year of “simplified” in equal shares at the end of each quarter;

from 3 to 15 years inclusive - write-off within 3 years, including:

1st year on the simplified tax system – 50% of the residual value,

2nd year on the simplified tax system – 30% of the residual value,

3rd year on the simplified tax system – 20% of the residual value;

over 15 years - write-off in equal shares over 10 years of application of the simplified system.

Example.

The organization purchased the car before switching to the simplified version. This is lV depreciation group, it has a seven-year period of use. At the time of the transition from OSNO to simplified tax system, the residual value was 400,000 rubles. The residual value of a simplified car must be written off within 3 years in the following amounts:

in the 1st year – 200,000 rubles (50% of the residual value);

in the 2nd year – 120,000 rubles (30% of the residual value);

in the 3rd year – 80,000 rubles (20% of the residual value).

When switching to the “simplified” system from OSNO, there is an important point that should not be forgotten - this is VAT, which is accepted for deduction when purchasing property. In the last quarter before the transition, it must be restored, but not completely, but in proportion to the residual value and taken into account in other expenses (clause 2, clause 3, article 170 of the Tax Code of the Russian Federation).

When a “profitable” simplified object was changed to “income minus expenses”, the cost of fixed assets purchased during the period of “income” can also reduce the “simplified” tax, but only if payment and commissioning took place already under the simplified tax system “income minus expenses” .

Write-off of fixed assets under the simplified tax system “income”

When calculating the simplified tax system “based on income,” expenses do not reduce the tax base. Therefore, with “simplified income”, the purchase of fixed assets cannot be taken into account in tax accounting.
The same rules apply to registering fixed assets under the simplified tax system “income” as for a “income-expenditure” object. But their cost will have to be written off only according to accounting rules - accruing depreciation until the end of their useful life (clause 18 of PBU 6/01).

Having accepted the fixed asset for accounting, calculate depreciation from the first day of the next month. The write-off period is monthly until its cost is fully repaid, or until it is written off from the register.

Of the three methods for calculating depreciation, you need to choose one, indicating it in the accounting policy:

linear (most common),

by the sum of the numbers of years of useful life,

proportional to the volume of products or work.

When will depreciation of the object end? From the first day of the month following the month in which the original cost was completely written off, or the fixed asset was disposed of (for example, it was sold), or was put into conservation for more than 3 months, or modernization or reconstruction work began on it for more than a year (p 22, 23 PBU 6/01).