In tax accounting

1. First you need to determine which depreciation group applies to your OS according to the OS Classification (it can also be used for accounting purposes) (clauses 1, 3 of article 258 of the Tax Code of the Russian Federation). Just pay attention to the notes to the names of the OS - there may be exceptions or additional explanations (for example, they describe what relates to computing).
   If the Classification mentions a whole group of fixed assets, then in order to understand what exactly it includes, you need to go to the All-Russian Classifier of Fixed Assets (OKOF).
   There are 10 depreciation groups in total, each has its own period beneficial use(SPI) in years, which should be converted into months (2 years - 24 months, 3 years - 36 months, etc.). Within the SPI set for the depreciation group that includes your fixed assets, you can choose any period that suits you, for example, take the shortest one in order to write off the cost of fixed assets to expenses faster.
2. If your OS is not mentioned in the Classification and OKOF, the SPI must be established based on the operating life of the OS specified in technical documentation or manufacturer's recommendations (clause 6, article 258 of the Tax Code of the Russian Federation).
3. If you purchased a used asset (i.e., an item that the seller accounted for as an asset), you can deduct the seller's life of that asset from the PTI determined by the Classification. The seller must indicate this period in the act of acceptance and transfer of the OS object transmitted to you (for example, in the OS-1 form) (clause 7 of article 258 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of 07/05/2010 N 03-03-06 / 1/448 ).
4. The established SPI must be fixed in inventory card OS accounting (OS-6 form). If the tax and accounting SPI are different, then Sec. 2 forms OS-6 must be supplemented with the appropriate column.

Example. Vehicle SPI Definition
The organization purchased a cargo "Gazelle" (carrying capacity of 1.5 tons).
According to the OS Classification, trucks with a carrying capacity of more than 0.5 and up to 5 tons inclusive are included in the 4th depreciation group. The SPI range for the 4th depreciation group is over 5 and up to 7 years inclusive. Consequently, the minimum possible STI in months is 61 (5 years x 12 months + 1 month), the maximum is 84 months. (7 years x 12 months). The organization has the right to establish any STI of the car in the range from 61 to 84 months inclusive.

In accounting
Accounting term useful life (SPI) is set in months. The easiest way is to focus on the classification of fixed assets used for profit tax purposes (clause 1 of Government Decree No. 1). Then for the same original cost OS, waiver of tax depreciation premium and linear method depreciation amount depreciation charges in accounting and tax accounting coincide.
However, if you know that the OS will last much less than it follows from the Classification, then you can set for it a shorter SPI equal to the period during which the OS will actually be used by the organization (

How to reflect the cost of equipment in accounting - separately or form one fixed asset for the total cost?

The owner of a shopping and business center in 2013, new sprinkler and deluge fire extinguishing systems, as well as a smoke exhaust system.

In this regard, work began this year on transferring the building to the 1st category of power supply, the owner purchased distribution cabinets, switchboards, power cables, a diesel generator (distribution cabinets, switchboards, power cables are equipment that works together with a diesel generator). The cost of a piece of equipment is different, there are more than 40,000 rubles, there are less.

The procedure for accounting on the balance sheet of organizations (with the exception of budgetary) fixed assets is regulated by PBU 6/01 "Accounting for fixed assets" (hereinafter - PBU 6/01), Guidelines on accounting of fixed assets, approved by order of October 13, 2003 N 91n, and the Chart of Accounts accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts).

According to paragraph 4 of PBU 6/01, an asset is accepted by an organization for accounting as fixed assets if the following conditions are simultaneously met:

The object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

The object is intended for use for a long time, that is, a period lasting more than 12 months or a normal operating cycle if it exceeds 12 months;

The organization does not assume the subsequent resale of this object;

The object is able to bring economic (income) organizations in the future.

Assets in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are met, and with a value within the limit established in accounting organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories (paragraph 4, clause 5, PBU 6/01).

In accordance with paragraph 6 of PBU 6/01, the accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated items is one or more items of the same or different purposes that have common devices and accessories, general management mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.

As we understand, the equipment listed in the equipment (distribution cabinets, switchboards, power cables) is a complex of structurally articulated items designed to perform a certain job (for uninterrupted power supply to the building). That is, these assets should be taken into account as a single inventory object - a diesel generator.

The initial cost of such an object will be the sum of their cost of all the equipment named in the question. In addition, the initial cost will "include" the cost of delivery, bringing it to a usable condition (for example, installation) and other similar costs, if any (clause 8 PBU 6/01). The useful life of an item of fixed assets is established on the basis of paragraph 20 of PBU 6/01, when determining it, technical characteristics, safety requirements, estimated physical deterioration, restrictions on the use of the facility and other factors. A special commission must substantiate the chosen period in the order on putting the object into operation. When determining the useful life in accounting, an organization has the right, but is not obliged to be guided by the provisions of the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification), approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1, mandatory for tax accounting purposes.

When assigning an item of fixed assets to a depreciation group according to the Classification, one should be guided by All-Russian classifier fixed assets OKOF (OK 013-94), approved by the Decree of the State Standard of Russia of December 26, 1994 N 359.

In addition, taking into account the fact that the end result of the installation of the equipment in question will be the transfer of the building to the 1st category of power supply, that is, to an increase in its technical and economic indicators, the installation of such equipment can be considered as a reconstruction of the building. In this case, the initial cost of the building should be increased by the cost of the diesel generator and other facilities (paragraph 14 of PBU 6/01), while the remaining useful life of the building may be revised (paragraph 20 of PBU 6/01).

The final decision, which of the proposed options (reconstruction or accounting for a separate OS object) to choose, the organization needs to make on its own, based on its subjective professional judgments. In favor of the first of the proposed options (accounting for a separate OS object), such an argument can also be made.

According to the norm of paragraph 2, clause 6, PBU 6/01, if one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory object.

There is no doubt that the service life of a diesel generator (and other objects named in the text of the question) is much less than the service life of a building. Therefore, these assets may not be included in the cost of the building.

Experts of the Legal Consulting Service Ekaterina Lazukova, Vyacheslav

To determine which objects can be classified as low-value fixed assets, from what amount of 2019 to count and how to take into account, we will determine the maximum limits.

Cost limits have been adjusted. Now, objects that cost 10,000 rubles or less should be classified as fixed assets subject to instant write-off to off-balance sheet. Recall that until 2019, fixed assets with a value of up to 3,000.00 rubles were recognized as such property.

Calculate 100% depreciation on fixed assets from what amount do you need this year? The cost limits have also been adjusted: from 10,000 to 100,000 rubles.

For fixed assets worth more than 100,000 rubles, depreciation should be charged in accordance with the chosen method. Recall that in 2019 there are three methods of depreciation:

• linear - the only available method until this year;
• decreasing balance method;
• method of writing off the cost in proportion to the products produced.

Therefore, all the property of an institution worth up to 100,000 rubles can be attributed to the “low value”.

The organization must ensure key points OS accounting, including low value property, in your account policy. Otherwise, problems with the FTS cannot be avoided.

OS recognition features

Last year, new federal accounting standards radically adjusted the procedure for recognizing fixed assets. Key changes are enshrined in the Order of the Ministry of Finance No. 257n. Also, officials presented methodological recommendations for the transition to new standards in Letter No. 02-07-07 / 79257 dated 11/30/2017.

So, what applies to fixed assets in accounting in 2019? Let's look at the key points. First of all, we will determine from what amount the property of the organization is considered the main asset. To do this, we turn to the current accounting instructions and establish that an object that meets the following requirements is recognized as a fixed asset:

1. The term of use of the property is 12 months or more.
2. It is planned to use for carrying out activities and (or) making a profit.
3. Further sale or transfer to third parties is not foreseen.

There are no restrictions on the minimum and maximum price. Therefore, regardless of the cost, any object can be classified as an OS if it meets the above requirements. This means that the question: what amount of fixed assets starts in 2019 is not relevant. An asset can be attributed to a fixed asset regardless of its value indicators, the cost paid, as well as other similar costs that were incurred in order to create, assemble or build property values.

Fixed assets up to 10,000 rubles in 2019: accounting features

Such fixed assets are accounted for on an off-balance account 21. The cost of property is reflected in monetary terms:

• at the actual or original price, documented;
• at a conditional price equal to one ruble (Letter of the Ministry of Finance of Russia dated 04/01/2010 No. 02-06-07 / 1169).

Example. The institution purchased a lamp for 3500.00 rubles. The accountant reflected the operations:

OS depreciation in 2019 in budget organizations, as well as in autonomous and state-owned institutions, this group of property objects is not charged! In other words, the value of property is written off at a time to the account of current expenses or to the account of the main production, and such assets are not taken into account on the balance sheet. At the same time, the object is accounted for on a special off-balance account, which allows for reliable analytical accounting.

Accounting for fixed assets with a price of 10,000 to 100,000 rubles

Property is recorded on 101 accounts. Reflected at original cost. Upon commissioning, depreciation in the amount of 100% is charged to account 401 20 "Current expenses" or to account 109 XX "Costs for the manufacture of products, the provision of services, the performance of work".

Example. The institution purchased the machine for 25,000.00.

Recall that group accounting is acceptable for this category of assets. However, group accounting of fixed assets in budgetary institutions in 2019 can be kept only if the following conditions are met:

1. OS are homogeneous, in other words, the entire group of objects has the same characteristics (by price, name, manufacturer, purpose, technical characteristics).
2. Assets are classified as business or production inventory or to stage-staging means. For example, scenery, furniture, props and props.
3. The value of such assets cannot exceed 100,000 rubles (inclusive) per unit. If the initial cost estimate is above the maximum indicator, then the accounting of fixed assets in budgetary institutions in 2019 should be kept separately, without grouping.

After considering the issue, we came to the following conclusion:
The decision to assign calculators to the appropriate group of non-financial assets (fixed assets or inventories) is made by the commission on the receipt and disposal of the institution's assets based on their useful life.
When reflecting in the accounting of a budgetary institution operations for the receipt of objects of non-financial assets, when forming 1-4 categories of accounts 0 101 00 000 "Fixed assets", 0 105 00 000 " inventories" reflects the analytical code of the type of function, service (work) of the institution, corresponding to the code of the section, subsection of the classification of budget expenditures, in 5-17 digits of the account number - zeros.
Regarding the formation of 1-17 digits of the account number 0 302 00 000 "Calculations for commitments"No exceptions are provided for by the provisions of Instructions NN 157n, 174n. When generating this account, general order, presented by Instructions N 157n, Instructions N 174n.

Rationale for the conclusion:
When deciding to classify property as one or another group of non-financial assets, public sector institutions must be guided by the rules of the Instruction on the Application of a Single Chart of Accounts for Accounting government agencies authorities (state bodies), local self-government bodies, government bodies off-budget funds, state academies sciences, state (municipal) institutions, approved by the Ministry of Finance Russia dated 01.12.2010 N 157n (hereinafter - N 157n), as well as federal standard accounting for organizations of the public sector "Fixed Assets", approved by the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the GHS "Fixed Assets").
Attribution of property to fixed assets is carried out when the criteria listed in paragraphs. 38, Instructions N 157n, p.p. 7, 8 CGS "Fixed assets". Moreover, one of the criteria for classifying an object as fixed assets is its useful life: it must be more than 12 months, but the cost of the property when classifying it as fixed assets or inventories does not matter. At the same time, only those objects that are assets should be taken into account in the composition of fixed assets - the institution should expect economic benefits or useful potential from their use. In addition, in accordance with the provisions of the GHS "Fixed Assets", non-financial assets cannot be classified as fixed assets if they must be accounted for as part of inventories in accordance with the requirements of Instruction N 157n (see also section 3 " methodological recommendations on the application of the GHS "Fixed Assets", brought by the Ministry of Finance of Russia dated December 15, 2017 N 02-07-07 / 84237).
In this case, the final decision on the attribution material assets to the composition of fixed assets or inventories is accepted by the commission for the receipt and disposal of assets of the institution (Instructions N 157n). This decision is subjective and based on the professional judgment of specific officials an institution in which the use (exploitation) of the property will be carried out (see, in particular, the Ministry of Finance of Russia of November 11, 2013 N 02-06-010 / 48099, of February 27, 2012 N).
When generating accounting account numbers, budgetary institutions use codes budget classification according to requirements:
- p.p. 21, Instructions N 157n;
- clause 2.1 of the Instructions for the application of the chart of accounts for accounting of budgetary institutions, approved by the Ministry of Finance of the Russian Federation of December 16, 2010 N 174n (N 174n).
So, in accordance with the indicated norms, on the accounts of the Working Chart of Accounts, approved by a budgetary institution as part of the formation accounting policy:
in 1-4 digits of the account number - the analytical code of the type of function, service (work) of the institution is indicated, corresponding to the code of the section, subsection of the classification of budget expenditures;
in 5-14 digits of the account number - zeros are reflected, unless otherwise provided accounting policy institutions;
in digits 15-17 of the account number - codes are indicated: the analytical group of the subtype of income, the type of expenses, as well as the analytical group of the type of sources of financing deficits.
At the same time, according to Instruction N 174n on accounts analytical accounting accounts 0 100 00 000 "Non-financial assets" and corresponding accounts 0 401 20 200 "Expenses of the current fiscal year"(0 401 20 241, 0 401 20 242, 0 401 20 270) zeros are reflected in digits 5-17 of the account number, unless otherwise provided by the requirements designated purpose allocated funds. The exception here is the accounts of the analytical accounting of accounts:
- 0 106 00 000 "Investments in non-financial assets";
- 0 107 00 000 "Non-financial assets in transit";
- 0 109 00 000 "Manufacturing costs finished products performance of works and services".
Thus, when reflected in current year in the accounting of a budgetary institution of operations for the receipt of objects of non-financial assets, referred, in particular, to fixed assets or inventories, when forming 15-17 categories of accounts 0 101 00 000 "Fixed assets", 0 105 00 000 "Inventory" zeros are indicated , unless otherwise provided by the requirements of the intended purpose of the allocated funds. However, if necessary state-financed organization has the right, within the framework of the formation of an accounting policy, to provide for the procedure for reflecting 5-17 categories.
With regard to the formation of 15-17 digits of the account number 0 302 00 000 "Settlements under the obligations assumed", no exceptions are provided for by the provisions of the Instructions NN 157n, 174n. Accordingly, when forming 1-17 bits of these accounts, the general procedure presented above is applied.

Prepared answer:
Legal Consulting Service Expert GARANT
Pashkina Elena

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina