Fixed asset accounting is carried out at the enterprise in accordance with PBU 6/01 "Accounting for fixed assets" and method. instructions in the Ministry of Finance on OS accounting.

OS- part of the company's property, cat. used in the production or management for a period exceeding 12 months and costing more than 20 thousand rubles. per unit

The organization applies a single standard classification of OS, acc. with a cat OS are grouped according to the following criteria:

By industry(industry, agriculture, transport, etc.) the grouping of fixed assets allows you to obtain data on their value in each industry.

By appointment: production fixed assets of the main activity, production fixed assets of other industries, non-productive fixed assets.

By type: buildings, structures, power and working machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment, working, productive and breeding livestock, perennial plantations, capital investments for radical land improvement , apartments, land plots.

By degree of use: being in operation, stock (reserve), the stage of completion, additional equipment, reconstruction and partial liquidation, conservation.

Depending on ownership, fixed assets are divided into: owned by the organization on the right of ownership (including leased); located at the organization in the operational management or economic management; leased by the organization.

Used OS are evaluated at original cost. This includes all costs of the enterprise for the acquisition or construction of the facility, as well as. transp. expenses, loading and unloading expenses, customs, duty payments, registration fees, % for a loan, insurance payments and other expenses associated with the acquisition of fixed assets.

The first cost remains unchanged throughout the entire period of use of the object at the enterprise until it is completely written off, cr. track. case: OS revaluation, reconstruction or modernization, partial liquidation of the object.

In the process of production, OS wear out, their cost decreases, but since the initial cost remains unchanged, then account 02 is used to calculate the true cost of fixed assets, per cat. OS depreciation accumulates.

If you subtract the accumulated depreciation from the original cost, you get residual value of OS, by cat. OS are reflected in the public finn. cost

replacement cost- the cost of a similar object, the same degree of deterioration in modern conditions according to market prices.

13. Analytical accounting of fixed assets

Analytical accounting of fixed assets is carried out on standard forms of primary accounting documents approved by a state decree. commission of statistics No. 7 dated 21.01.03

OS-1 - OS transfer acceptance certificate

OS-2 - waybill for the internal movement of fixed assets

OS-3 - act of acceptance of repaired OS

OS-4 - the act of disposal of fixed assets

OS-6 - OS inventory card

OS-14 - equipment acceptance certificate

OS-15 - the act of transferring equipment for installation

OS-16 - an act on the identification of equipment defects.

The main register of analytical accounting of fixed assets are inventory cards.

Inventory cards are compiled in the accounting department for each inventory number in one copy. They can be used for group accounting of items of the same type that have the same technical characteristics, the same cost, the same production and economic purpose and entered into operation in the same calendar month.

When placing several structural divisions (workshops, departments, etc.) in one building, for which costs are planned separately, in addition to the total inventory card reference inventory cards should be opened separately for each direction (code) of costs marked “for depreciation” in accordance with the approved distribution of the area and the initial cost of the inventory object between the respective users.

Inventory cards are filled out on the basis of primary documents (acts of acceptance and transfer, technical passports, etc.) and transferred against receipt to the appropriate department of the organization.

At the location (operation) of fixed assets, to control their safety, you can conduct inventory lists of fixed assets. They record the number and date of the inventory card, the inventory number of the object, its full name, initial cost and data on the disposal (movement) - the date and number of the document and the reason for the disposal. It is allowed to keep records of objects at their location in the inventory cards. In accounting, inventory cards are formed into an inventory file, in which they are divided into groups by type of fixed assets.

fixed assets- part of the property used as means of labor in the production of products, performance of work or provision of services, or for the management of the organization for a period exceeding 12 months, or the normal operating cycle, if it exceeds 12 months. Items used for a period of less than 12 months, regardless of their value, items with a value of no more than one hundred times statutory minimum monthly payment labor per unit, regardless of their term beneficial use and other items established by the organization based on the rules of accounting regulations.

Useful life- the period during which the use of fixed assets is intended to generate income for the organization or serve to fulfill the goals of its activities, determined for fixed assets accepted for accounting in accordance with the established procedure. For certain groups of fixed assets, the useful life is determined based on the number of products or other natural indicator (the amount of work expected to be received as a result of using this object).

From January 1, 1999, the head of the organization has the right to set a lower limit on the cost of items for their acceptance for accounting as part of working capital.

Fixed assets in accounting are classified according to different criteria: by composition and purpose, by direction of use, by degree of use, by belonging, etc.

By composition and purpose fixed assets are divided into the following groups:

• land;
• objects of nature management;
• building;
• structures;
• cars and equipment;
• vehicles;
• production and household inventory;
• working, productive and breeding stock;
• perennial plantations;
• other types of fixed assets.

Land- transferred in accordance with current legislation organizations to own land.

Objects of nature management- forest and water lands, mineral deposits, transferred to the organization in the ownership in accordance with applicable law.

Building- architectural and construction objects, the purpose of which is to create conditions (protection from atmospheric influences, etc.) for labor, socio-cultural services for the population and storage material assets. These include production buildings, warehouses, garages, etc. Buildings include communications inside buildings necessary for their operation, namely: heating system, water supply, gas pipeline, sewerage, electrical wiring, telephone and alarm networks, ventilation, lifts and elevators.

Structures- engineering and construction facilities designed to create the conditions necessary for the implementation of the production process by performing technical functions not related to changing the object of labor, or for the implementation of non-production functions. These include: oil wells, dams, overpasses, bridges, car roads etc. The structures also include complete functional devices for the transmission of energy and information: power lines, heating plants, pipelines, radio relay lines, cable communication lines, etc.

cars and equipment- devices that convert energy, materials and information. Depending on the main (predominant) purpose, machines and equipment are divided into energy (power), working and information.

Power equipment (power machines and equipment) includes generator machines that produce heat and electrical energy, and motor machines that convert any kind of energy (water, wind, thermal, electrical) into mechanical. These are steam boilers, engines, turbines, generators, etc.

Working machines and equipment include machines, tools and other types of equipment designed for mechanical, thermal and chemical effects on objects of labor in order to change its shape, properties, state. This subgroup of fixed assets includes all types of technological equipment for the production of technological products, agricultural, transport, construction, trade equipment, etc.

Information equipment is designed to convert and store information. It includes communication system equipment (telephone, telegraph, facsimile equipment); measuring and control means (measuring instruments, control devices, equipment and signaling devices); computer facilities; office equipment (copiers, typewriters, calculators).

Vehicles- vehicles designed to move people and goods. These include cars and trucks, buses, trailers and semi-trailers, transport vessels of all types, aircraft, helicopters, etc.

production inventory- technical items involved in the production process. These include containers for storing liquids (vats, barrels, tanks), devices to facilitate production operations (work tables, racks), etc.

Household inventory- items of office and household equipment that are not directly used in the production process. These include watches, fire-fighting items, sports equipment, etc.

Working, productive and breeding stock- horses, oxen and other working animals; cows, sheep and other animals that are used to obtain products (milk, wool); stud stallions and breeding mares (non-working), sires, cows, sires and other breeding stock.

Perennial plantations include all types of artificial plantations: fruit and berry (trees and shrubs), landscaping and decorative (on the territory of the organization, street, square), hedges.

Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other land reclamation works) and leased fixed assets.

Capital investments in perennial plantings, radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation, regardless of the completion of the entire complex of works.

Other types of fixed assets include funds of libraries, bodies of scientific and technical information, archives, museums, animals of circuses, zoos, service dogs, etc.

By direction of use fixed assets are divided into production and non-production.

TO production fixed assets include objects, the use of which is aimed at systematic profit making as the main purpose of the activity, i.e. use in the manufacturing process of industrial products, in construction, agriculture, trade and catering and other activities.

TO non-productive fixed assets include objects that do not participate in the production process and are used for non-production consumption ( residential buildings, hospitals, clinics, etc.).

By degree of use fixed assets are divided into operating, in operation, and inactive, being mothballed or in reserve.

By affiliation fixed assets are divided into own, owned by the organization, and leased, not owned by the organization and are in temporary use for a fee.

Fixed assets are valued at original, replacement and residual value.

Initial cost is a value depending on the source of fixed assets. For objects contributed by the founders (participants) on account of their contributions to authorized capital, the initial cost is determined in monetary value agreed by the founders (participants). For objects manufactured in the organization itself, as well as purchased for a fee from other organizations and persons, the initial cost is equal to the sum of the actual costs of erecting (construction) or acquiring these objects.

The actual costs for the acquisition, construction and manufacture of fixed assets can be: amounts paid in accordance with the contract to the supplier (seller), as well as organizations for the implementation of work under the contract building contract and other agreements, for information and consulting services related to the acquisition of fixed assets; registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets; customs duties and other payments; non-refundable taxes paid in connection with the acquisition of an item of fixed assets; remuneration paid to an intermediary organization through which an object of fixed assets was acquired; other costs directly related to the acquisition, construction and manufacture of fixed assets. General business and other similar expenses are not included in the actual costs of acquiring fixed assets, unless they are directly related to the acquisition of fixed assets.

For objects received under a donation agreement and other cases of gratuitous receipt, their market value as of the date of posting is recognized as the initial cost. The cost of property, plant and equipment acquired in exchange for other property, other than Money, is the value of the exchanged property, at which it was reflected in accounting.

The initial cost of a particular item of fixed assets may change during the production of capital works, i.e. in cases of completion, additional equipment, reconstruction and partial liquidation of the relevant facilities. During the reconstruction and modernization of the object, its initial cost increases, with partial liquidation and dismantling, it decreases. Increase (decrease) original cost property, plant and equipment is included in additional capital.

replacement cost- the cost of reproduction of fixed assets at market prices in force on a certain date. Most often, the replacement cost appears as a result of the revaluation of fixed assets carried out by decision of the government. Behind last years fixed assets were revalued as of July 1, 1992, January 1, 1994, January 1, 1995, January 1, 1996, January 1, 1997. From January 1, 1998, the organization has the right not more than once in year (at the beginning of the reporting year) to revaluate fixed assets at replacement cost by indexing or direct recalculation at documented market prices, attributing the resulting differences to the additional capital of the organization.

residual value - calculated value, defined as the difference between the original (replacement) cost and depreciation. The residual value reflects fixed assets in the balance sheet.

Fixed assets - part of the property (assets) of the organization.

When accepting assets for accounting as fixed assets, the following conditions must be met at a time:

a) use in the production of products in the performance of work or the provision of services or for the management needs of the organization;

b) use for a long time (more than 12 months);

c) the organization does not expect the subsequent resale of these assets;

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

Fixed assets are classified according to different criteria: by composition and purpose, by direction of use, by degree of use, by ownership, and others.

According to the composition and purpose, fixed assets are divided into the following groups:

· land

Objects of nature management

structures

· cars and equipment

vehicles

production and household inventory

working and productive livestock

perennial plantings

Other types of fixed assets

unit accounting fixed assets is an inventory object. 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. Example: computer, furniture set

There are three types of asset valuation:

initial, which is formed at the time of entry into operation of the facility

replacement - the cost of acquiring or building an object based on current prices at the time of revaluation

Residual value is a calculated value, defined as the difference between the original (replacement) cost and depreciation. The residual value reflects fixed assets in the balance sheet

Fixed assets with a value of not more than 10,000 rubles per unit or other limit established in the accounting policy based on technological features, as well as purchased books, brochures, etc. publications are allowed to be written off to production costs (sales costs) as they are put into production or operation.

Documentation of the movement of fixed assets

Decree of the Goskomstat of Russia dated January 21, 2003 No. 7 (hereinafter - Decree No. 7) approved new unified forms of primary accounting documentation accounting for fixed assets.

At the same time, the unified forms of primary accounting documentation for accounting for fixed assets (No. OS-1, No. OS-3, No. OS-4, No. OS-4a, No. OS-6, No. OS-14, No. OS-15, No. OS-16), approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71 a (hereinafter - Decree No. 71 a).

The new forms apply to legal entities of all forms of ownership operating in the territory of the Russian Federation (with the exception of credit institutions and budgetary institutions).

The new forms include the indicators necessary for organizing the accounting of fixed assets in accordance with the requirements of the Accounting Regulation “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.01 No. 2bn.

Unlike the forms approved by Decree No. 71a, the new forms do not contain columns for indicating the correspondence of accounting accounts.

Consider the procedure for documenting operations on the movement of fixed assets, provided for by Resolution No. 7.

Receipt and disposal of fixed assets

For registration in the accounting of the inclusion of objects in the composition of fixed assets and their disposal, the Act on the acceptance and transfer of an object of fixed assets is applied. Unlike Decree 71a, which provides for the execution of an act of one form, regardless of the type of fixed assets, Decree No. 7 provides for three types of this act:

form No. OS-1 - for an item of fixed assets (except for buildings and structures);

form No. OS-1a - for buildings and structures;

form No. OS-1b - for groups of fixed assets (except for buildings and structures).

The form of the Act of acceptance and transfer of fixed assets is fundamentally different from the form of the Act (invoice) of acceptance and transfer of fixed assets. The new act consists of three sections, the first of which is filled out on the basis of the data of the transferring party, which are of an informational nature for fixed assets that were in operation (date of commissioning, actual service life, useful life, amount of accrued depreciation, residual value). If an item of property, plant and equipment is purchased through a retail network, this section is not completed. The second section is filled in by the recipient organization only in one (its) copy. It reflects the following information: the initial cost of the object on the date of acceptance for accounting, useful life, depreciation method, rate depreciation charges. The third section gives a brief individual description of the object.

The Act provides for a section to reflect information about the participants in shared ownership, indicating their share in the right common property(for objects owned by two or more organizations), as well as information about the name foreign exchange, its amount at the rate of the Central Bank of Russia on the selected date - for the case of the acquisition of an object of fixed assets, the value of which is expressed in foreign currency (conventional monetary units).

In addition, the Act contains a requisite for reflecting information on state registration of rights to real estate.

Transfer of fixed assets within the organization

For registration and accounting of the movement of fixed assets within the organization from one structural unit (workshop, department, site, etc.) to another, the Invoice for the internal movement of fixed assets (form No. OS-2) is used. Previously, for these purposes, the Act (invoice) of acceptance and transfer of fixed assets was used, i.e. the same document as for registration of receipt and disposal of fixed assets.

The waybill is issued by the transferring party (deliverer) in three copies, signed by the responsible persons of the recipient's and the deliverer's structural divisions. The first copy is transferred to the accounting department, the second - remains with the person responsible for the safety of the fixed asset, the third - is transferred to the recipient.

Availability and movement of fixed assets

To account for the presence and movement of fixed assets, as well as to account for its movement within the organization, inventory cards and inventory books are used, which are filled out on the basis of acts on the acceptance and transfer of fixed assets and accompanying documents (technical passports of manufacturers, etc.).

Inventory cards (books) are kept in accounting in one copy:

for each object - according to the form No. OS-6 “Inventory card for accounting for an item of fixed assets”;

for a group of objects - according to the form No. OS-6a “Inventory card for group accounting of fixed assets”;

for fixed assets of small enterprises - according to the form No. OS-6b “Inventory book for accounting for fixed assets”.

Based on the relevant documents, the inventory card reflects: acceptance, movement of fixed assets within the organization, including reconstruction, modernization, overhaul, as well as their disposal or write-off.

Fixed assets are a part of the property used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or the normal operating cycle, if it exceeds 12 months.
Organizations use a single standard classification of fixed assets, according to which fixed assets are grouped by type, ownership, use.
By type of fixed assets of the organization are divided into the following groups: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household inventory and accessories, working, productive and pedigree livestock, perennial plantings, on-farm roads, etc. Fixed assets also include land plots, nature management facilities, capital investments for radical land improvement and leased fixed assets.
The classification of fixed assets by type is the basis for their analytical accounting.
By ownership, fixed assets are divided into their own, which are in the organization's economic management or operational management, received for gratuitous use or in trust management, and leased, and for use - for those in operation, in stock, under repair, at the stage of completion, additional equipment, reconstruction and partial liquidation and conservation.
Evaluation of fixed assets is carried out at their initial, residual and replacement costs.
In accounting, fixed assets are reflected, as a rule, at their original cost, which is determined for objects:
manufactured at the enterprise itself, as well as purchased for a fee from other organizations and persons - based on the actual costs of erecting or acquiring these objects, including the costs of delivery, installation, installation;
made by the founders on account of their contributions to the authorized capital (fund) - by agreement of the parties;
received from other organizations and persons free of charge, as well as previously unaccounted fixed assets - according to market value on the date of posting.
The actual costs of acquiring, constructing and manufacturing fixed assets are made up of:
amounts paid by the organization in accordance with the contract of sale (to the seller), as well as for the performance of work under a construction contract, contracts for information and consulting services related to the acquisition of fixed assets;
state duties and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets;
customs duties and customs fees;
non-refundable taxes paid in connection with the acquisition of an item of fixed assets;
remuneration paid to the intermediary organization;
other costs directly related to the acquisition, construction and manufacture of fixed assets, and the costs of bringing them to a state suitable for use.
The residual value of fixed assets is determined by subtracting the amount of depreciation of fixed assets from the initial cost.
Replacement cost is the cost of reproduction of fixed assets in modern conditions.
Starting from January 1, 1999, organizations may, no more than once a year (as of January 1 of the reporting year), fully or partially revalue fixed assets at replacement cost by indexation (using the deflator index) or direct recalculation at documented market prices.
When revaluing fixed assets for the first time, the amount of the revaluation of the fixed asset is credited to the additional capital of the organization (account 01 “Fixed assets” is debited, account 83 is credited “ Extra capital"). The amount of the writedown of the fixed asset is charged to the debit of account 84 " retained earnings (uncovered loss)" and the credit of account 01 "Fixed assets".
An increase in the amount of depreciation in case of revaluation of fixed assets is reflected in the credit of account 02 "Depreciation of fixed assets" and in the debit of account 83, and a decrease in the amount of depreciation in the event of a writedown of fixed assets - in the debit of account 02 and the credit of account 84.
The accounting unit of fixed assets is a separate inventory object, which is understood as a complete device, item or set of items with all fixtures and accessories that together perform one function. Each inventory object is assigned a specific inventory number, which is retained by this object for the entire time it is in operation, stock or conservation. The inventory number is attached or indicated on the object being taken into account and must be indicated in the documents related to the movement of fixed assets.
With regard to complex inventory objects, i.e., including certain devices, separate elements, as a rule, on each element indicate the same number as on the main object that unites them.
Inventory numbers of retired objects may be assigned to other newly received fixed assets not earlier than five years after disposal.
Leased fixed assets can be accounted for by the lessee under inventory numbers assigned to them by the lessor.

More on the topic 3.4. CONCEPT, CLASSIFICATION AND EVALUATION OF FIXED ASSETS:

1. 2.1. The concept, classification, evaluation and tasks of accounting for fixed assets
2. 3.1. The concept, classification, methods of valuation and accounting for intangible assets
3. 3.1. CONCEPT, CLASSIFICATION AND EVALUATION OF LONG-TERM INVESTMENTS
4. 14.1 Estimation of economic efficiency of capital (restoration) repair of fixed assets
5. Valuation of fixed assets and accounting accounts for their accounting
6. 4.3. AUDIT OF THE VALUATION OF FIXED ASSETS IN ACCOUNTING
7. 20.3. Plan and program for the audit of accounting for fixed assets
8. Methods for assessing fixed assets of an enterprise. Depreciation methods

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1. The concept of fixed assets

The production and economic activity of the enterprise is ensured not only through the use of material, labor and financial resources, but also at the expense of fixed assets - the means of labor and the material conditions of the labor process.

Means of labor - machine tools, working machines, transmission devices, etc., and the material conditions of the labor process - industrial buildings, vehicles, etc.

The OS includes those tools that simultaneously fulfill the following conditions:

They are used in the production of products, in the performance of work and the provision of services, or for the management needs of the organization;

Used for a long time, i.e. useful life of more than 12 months;

The Organization does not intend the subsequent resale of these assets;

The ability to deliver economic benefits to the organization in the future.

2. Tasks of accounting for fixed assets

Control over the safety and availability of fixed assets at the places of their use, proper documentation and timely reflection in the accounting of their receipt, disposal and movement;

Control over the rational use of resources for the reconstruction and modernization of fixed assets;

Calculation of the share of the cost of fixed assets in the form of depreciation for inclusion in the costs of the organization;

Monitoring the efficiency of the use of working machines, equipment, production areas, vehicles and other fixed assets in order to carry out repairs in a timely manner;

Control over the safety of objects transferred to conservation.

These tasks are solved with the help of properly executed documentation and subject to the correct organization of accounting for the availability and movement of fixed assets, calculations for their depreciation and accounting for repair costs both at their places of operation and for the organization as a whole.

3. Classification of fixed assets

OS classification.

1. by appointment OS are divided into:

Production fixed assets of the main activity;

Production OS of auxiliary and service industries;

Non-production (housing and communal and cultural purposes)

2. by type OS are divided into: buildings, structures, transmission devices, machinery and equipment, vehicles, tools, production inventory, household equipment, working livestock, perennial plantings, capital costs for land improvement, cost land plots, other fixed assets.

3. according to the degree of use:

in operation,

In stock (reserve)

At the stage of completion, additional equipment, reconstruction

On conservation.

4.depending on the rights are subdivided into: own, leased, facilities that are in the organization's operational management or economic management and received by the organization free of charge in trust management.

4. Valuation of fixed assets

In accounting records and reporting, fixed assets are reflected according to original cost, which is defined for the object:

Manufactured at the enterprise itself, as well as purchased for a fee from other organizations and persons - based on the actual costs of reimbursement or acquisition of these objects, including the costs of delivery, installation, installation;

Contributed by the founders on account of their contributions to the authorized capital - by agreement of the parties (agreed value);

Received from other organizations and individuals free of charge, as well as as subsidies from a government body - at market value on the date of acceptance to accounting records.

residual value is determined by subtracting the amount of depreciation of fixed assets from the initial cost. In the balance sheet, fixed assets are reflected at residual value.

replacement cost is the cost of OS reproduction in modern conditions, i.e. This is the cost of objects, based on current prices at the time of revaluation.

5. Documenting fixed asset accounting operations

Incoming fixed assets are issued with an act of acceptance and transfer of the fixed asset (form No. OS-1) in 1 copy. In the accounting department, on the basis of the act, an OS inventory card is drawn up (form No. OS-6). Acceptance of completed work on the completion and re-equipment of the facility, carried out in the manner capital investments, draw up an act of acceptance and delivery of repaired, reconstructed, upgraded facilities OS (f. No. OS-3).

The internal movement of fixed assets is issued with an invoice for the internal movement of an fixed asset (f. No. OS-2).

Operations for the liquidation of all fixed assets are drawn up by an act for the write-off of the fixed asset (f. No. OS-4).

Synthetic accounting for the presence and movement of fixed assets is carried out on an active, balance account 01 at the initial cost. Debit balance - reflects the amount of the initial cost of operating and in stock and on conservation of the enterprise's own fixed assets. The debit turnover reflects the receipt, the credit turnover reflects the disposal of objects for various reasons.