production inventory- these are technical items that are involved in the production process, but cannot be attributed to either equipment or facilities: vacuum cleaners, floor polishers, floor scrubbers, air conditioners, etc.

Household inventory: carpet tracks, tape recorders, sports equipment, etc.

7. Livestock working, productive and breeding(except for cattle for slaughter) - horses, camels, donkeys, cows, sheep.

8. Perennial plantations - landscaping and ornamental plants on the territory of enterprises, fruit and berry plantations of all kinds, wildlife, etc.

Fixed assets tourist enterprise consist of:

· passive part- buildings, structures, recreation areas, tourist routes, etc.,

· active part- rolling stock, refrigeration equipment, computers, cash registers, communications equipment, tourist equipment with a service life of more than one year, inventory. If the firm, along with providing tourism services is engaged in the production of material goods (manufacturing of tourist equipment, repair of rolling stock, etc.), then the active part includes machine tools, machines, devices, etc.

The specificity of tourism lies in the fact that the passive part of the fixed assets of a tourist enterprise (accommodation facilities, hotel complex) is essentially an active part. Accommodation facilities not only create conditions for the production process, but are also the material base of the production process itself. Surplus value and surplus tourist product are reproduced on their basis.

its specificity in tourism activities also have natural resources- land, forest, water spaces that create conditions for the production process. The use of any form of labor (for example, the construction of parking lots on tourist routes) indicates that natural resources are turning into a raw material base for tourism.

Usage land resources in tourism is in many ways similar to expropriation natural resources, since the same types of tourism (ecological, sports, etc.) take place.

In the sectoral economy Earth classified as a means of labor (fixed assets), but in tourism it can also act as an object of labor ( revolving funds), if natural and recreational resources are transformed, as noted above, into the material and technical base of tourism.

Methods for assessing fixed assets depending on the time of their acquisition (manufacturing) and condition:

complete initial cost,

complete replacement cost;

residual value.

Elements of fixed assets during operation wear out or become unusable under the influence of external environment. There are two types of wear:

· Physical deterioration- is the loss of fixed assets of their use value. It is eliminated by performing technical maintenance measures.

· Obsolescence lies in the non-compliance of fixed assets with modern requirements. The degree of obsolescence depends on the condition scientific and technological progress. In practice, this means the depreciation of fixed assets due to the emergence of more modern equipment with the best technical and economic characteristics. Morally worn out, the equipment must be updated. To this end, technical modernization programs are being developed.

Funds for the simple reproduction of fixed assets are accumulated in the depreciation fund, which is formed at the expense of depreciation charges- monetary expression of the amount of depreciation transferred to the product of the value of fixed assets.

The presence and movement of fixed assets in accounting are shown monthly. The cost of fixed assets at the end of the period is determined according to the balance sheet scheme: F K \u003d F N + F P - F V.

where F K - the value of fixed assets at the end of the period;

F N - the cost of fixed assets at the beginning of the period;

F P- the cost of received fixed assets;

Ф В - the cost of retired fixed assets.

The average annual cost of fixed assets can be determined from data on the movement of fixed assets, according to the formula:

Where OF NG.- cost of fixed assets at the beginning of the year; OF P- the cost of fixed assets received during the year; OF V - the value of fixed assets retired during the year; t1- the number of months of functioning of received fixed assets in this year; t2- the number of months during which the retired fixed assets were not registered with this enterprise.

The company annually draws up balance sheets of fixed assets, which show their dynamics. They are based on the book value of fixed assets and their residual value. (Table 1).

Table 1

Scheme of the balance sheet of fixed assets at cost less depreciation

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Production inventory whether this or that object belongs to it is very FAQ accountants. Let's go on concrete examples Understand what data is material values and the easiest way to identify them when accounting.

The legislator did not clearly prescribe what features objects should have in order to unambiguously attribute them to inventory. According to the established rules, the traditional composition of such property includes the following elements:

• Office furniture

This category includes tables and chairs for employees, sofas and armchairs in the reception area, conference room equipment, filing cabinets, stands for equipment and other examples of similar functionality.

• Special equipment for business

Here we are talking about business telephony: wired stationary devices, automatic telephone exchanges of various modifications, all kinds of models of fax equipment and other similar communication equipment.

• Equipment for ensuring normal working conditions

These can be traditional air conditioners, or special air humidifiers, DEZAR-type sanitation devices, fans and all kinds of ionizers and Chizhevsky chandeliers.

• Office equipment

Typically, administration and accounting work using computers, monitors, laptops, copiers, scanners, power supplies and other equipment. It should be classified as a special device.

• Office and outdoor cleaning supplies

Brushes, mops, shovels, dustpans, rakes, vacuum cleaners - everything you need to always keep the office and the surrounding area clean. Sometimes even a grass clipper, scythe or sickle is required.

• Special fire safety equipment

The usual fire extinguishers that are in every office immediately come to mind: in the corridor or on the stairs. This category also includes special shields equipped with special fire extinguishing devices and boxes with sand.

• Inventory for lighting premises and adjacent territory

This group will include all lighting fixtures and devices: fluorescent lamps, wall lamps, floor lamps, street lamps and lighting stands, lighting garlands and other similar items.

• Everything for the hygiene of workers in the toilet rooms

Usually these are waste baskets, hand dryers, towel and liquid soap holders, toilet brushes, air freshener and toilet paper holders, and other employee hygiene items.

• office stationery

Do not forget about such items as: hole punches, folders, archival boxes, staplers of all sizes, sets of pens / cores / ink, special nibs, galleys, perforations.

• Items for equipping the kitchen area at work

This is the traditional technique: microwaves, dishwashers, toasters, electric kettles, coffee makers and coffee machines of various prices, refrigerators and cutlery and kitchen utensils.

The service life of inventory and tools is determined when it is registered by order of the enterprise.

Inventory accounting: features and documentary support

You can post production and household inventory as a company's fixed assets or as inventories. When referring to a particular group, argumentation is necessary. This means that it is necessary not only to clearly understand what is included in the production and household inventory, but also why one item is an OS, and another inventory and accounting is kept on different accounts.

Inventory as fixed assets

Let's turn to the "normative" for the OS in order to know what inventory, tools, fixtures can be attributed here. As a rule, they study the requirements of the profile PBU, for fixed assets this is 6/01. Here you need to carefully read the criteria for classifying these assets.

What we immediately see: the service life is at least 1 year, which means that if an item loses its characteristics within 12 months, then this is definitely not an OS, but an MPZ. It is important that you do not plan to sell this property, but aim to use it in the production process.

It would not be superfluous to look at the Accounting Rules, where in paragraph 4 of subparagraph b, the thesis rules for reflecting the above designated items are given. It also draws the attention of accountants that the types of production inventory as fixed assets must be used for more than 1 year.

Limits attributable to fixed assets and inventories

In addition to the SPI, it is also necessary to evaluate the cost criterion for referring to fixed assets or low value. The limit is set accounting policy firms, but the legislator also controls this parameter. It is important for the tax authorities what you immediately put into the costs of the period, and what stretches for a period of more than 1 year.

What is said about this in the profile PBU 5 - the maximum limit is 40,000 rubles. However, if the item still cannot last more than 12 months, it cannot be registered as an asset, but must be immediately written off at the beginning of use. An example of such property would be an expensive cartridge.

On what account to take into account such an expensive but short-term asset? Let's look at the chart of accounts. The legislator provided for the purposes of accounting for such property account / sub-account 10.09 with the decoding of the name “Inventory and special devices”.

When assigning objects, do not forget to divide them into types of technological equipment, production equipment and utensils and other objects in analytics for greater clarity. Then in the turnover on accounts 01.01, 02.01 and 10.09 it will be clear to you what objects we are talking about.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Production and household inventory do not instantly lose their physical parameters, unlike raw materials. Therefore, they are taken into account in the production cost in a special way. In the turnover of the organization, such costs are reflected with the help of depreciation.

The activity of any organization is impossible without furniture, means of communication, office equipment and other property belonging to the category of production or household equipment. We talk about what fixed assets and inventories should be considered inventory, and about the procedure for reflecting their receipt, movement and disposal in accounting.

List of production and household inventory

In the existing regulations governing the accounting of commercial and government organizations, there are no clear indications of what production and household equipment is, and what applies to it. Based on current practice, the following definitions can be formulated:

• production inventory - these are accounting items involved in the manufacture of products, the performance of work, the provision of services, but which, in terms of their technical characteristics, do not belong to the category of machinery and equipment;
• household inventory - these are items that are not used in production or core activities, but are necessary for normal functioning subject of accounting.

At the legislative level, there are no clearly defined signs by which this or that object could be attributed to the inventory. But according to established practice, inventory includes:

Elements	Decryption
Office furniture	Tables, chairs, sofas, armchairs, conference room equipment, filing cabinets, equipment stands, etc.
Special equipment for carrying out activities	Wire fixed telephones, different kinds ATS, fax equipment, other communication equipment.
Equipment for maintaining normal working conditions	Air conditioners, air humidifiers, fans, ionizers, special devices such as DEZAR and Chizhevsky chandeliers.
Office equipment	Computers, monitors, laptops, copiers, scanners, power supplies.
Cleaning equipment for indoors and outdoors	Brushes, mops, shovels, shovels, rakes, vacuum cleaners, sometimes scythes and grass mowing machines.
Fire safety equipment	Fire extinguishers, special shields equipped with devices for extinguishing fire, boxes with sand.
Lighting	Lamps, lamps, floor lamps, street lamps, garlands, etc.
Hygiene products	Waste baskets, hand dryers, towel and liquid soap holders, toilet brushes, toilet paper and air freshener holders, etc.
Stationery	Hole punches, folders, archival boxes, staplers, stationery desk sets, perforations.
kitchen items	Microwave ovens, dishwashers, electric kettles, toasters, coffee machines, refrigerators, cutlery and other kitchen utensils.

The list of inventory is updated depending on the activities of the organization. For example, educational institutions sports equipment must be taken into account. And medical ones take into account soft equipment (underwear, pillows, overalls, etc.).

Household or building materials: how to determine >>

Accounting for inventory and household supplies

Inventory included in the above groups can refer to both fixed assets and inventories. In order to correctly reflect the purchased items in accounting, you need to use the current regulations. For commercial organizations, this is primarily:

• PBU 5/01 "Accounting for inventory";
• PBU 6/01 "Accounting for fixed assets".

Public sector institutions should be guided by:

• Federal standard "Fixed assets";

In all sectors of the economy, fixed assets include assets that can generate economic benefits and have a life of more than 12 months. Commercial organizations have the right to decide on the accounting of objects worth up to 40,000 rubles. as inventories, even though they meet the criteria for property, plant and equipment. State institutions cannot do this. But Instruction 157n (paragraph 99) contains a list of NFA related to inventories, regardless of cost and service life. These are fishing gear, gasoline-powered saws, special tools and fixtures, soft inventory, R&D equipment, and others.

Use the services to determine the OKPD2 and OKOF codes when purchasing and accounting for production and household inventory.

OS inventory accounting

For accounting of fixed assets, the following unified forms are used.

Form name	For state institutions, OKUD code (Order of the Ministry of Finance 52n)	For commercial organizations, the number according to the Decree of the State Statistics Committee No. 7 of 01/21/2003
Transfer-acceptance act
Invoice for internal movement
The act of acceptance and delivery of repaired, reconstructed, modernized fixed assets
Write-off act

The book value of the inventory is the sum of the costs of the organization for its acquisition. It includes the amount paid to the supplier under the sale and purchase agreement, the costs of intermediary, consulting, information Services, customs duties, non-refundable taxes, etc. When taking into account production and household inventory, it is determined depreciation group according to OKOF and term beneficial use. In the classifier OK 013-2014 (SNA 2008), you can see whether the acquired fixed asset is equipment, inventory, etc. The cost of fixed assets is repaid by depreciation. The calculation procedure and the list of acceptable depreciation methods are defined:

• PBU 6/01, chapter III;
• Federal Standard "Fixed Assets", Chapter VI.

In state institutions, production and household equipment worth up to 10,000 rubles. referred to the off-balance sheet. Commercial organizations take into account on the off-balance sheet only inventory received on lease from other legal entities.

Recognition of fixed assets in accounting may be terminated for the following reasons:

• termination of use due to physical or obsolescence;
• sale;
• free transfer;
• damage during an accident, natural disaster;
• other reasons.

The write-off is handled by the commission on the receipt and disposal of assets, state institutions must coordinate the acts on the write-off of inventory with the GRBS. Budget organizations coordinate with the founder only the termination of recognition in the accounting of especially valuable fixed assets.

Inventory accounting as part of the inventory

to inventories in commercial organizations items of production and household inventory should be attributed:

• with a service life of less than 12 months, regardless of cost;
• with a service life of more than 12 months and a cost of less than 40,000 rubles.

The upper limit is 40 thousand rubles. established in PBU 6/01, organizations have the right to determine for themselves in accounting policy another minimum cost for recognition of an asset as fixed assets in the range from 0 to 40,000 rubles.

The initial price of production and household inventory accounted for as an inventory is formed in the same way as for fixed assets. IN book value all costs associated with the acquisition are included. When inventory arrives at the warehouse, an accounting card is created for each object. Issuance from the warehouse to the department is made on the basis of the requirement-invoice. Worn-out production and household inventory is written off by a commission appointed by the head.

It is difficult to imagine the activities of the organization without the use of household supplies and production equipment. Items and means for cleaning premises, means of communication, devices for minor household repairs - one way or another, even a very small company is difficult to do without these items.

The question of what relates to inventory and household supplies is quite frequent. Indeed, a detailed and clear list of items that can be considered inventory and accessories is not defined, so the assignment of certain items to this category may be difficult. Production inventory - does this or that object belong to it? Are office furniture, equipment for meeting rooms and conference rooms, air conditioners, lighting fixtures considered inventory? Let's try to figure it out.

Production inventory is various items that are involved in the production process, but are neither equipment nor structures. For example, the offices of organizations should be equipped with communication facilities, furniture, appliances, etc. necessary for work.

The second issue is household inventory. What applies to him? These are household items that are not used in the production process, but without which it is difficult to manage in the process of work. So, all premises of offices and industries need cleaning, disinfectants, etc.

So, inventory and household supplies.

What belongs to this group, and what does it consist of:

• office furniture (eg tables, chairs, meeting room equipment, filing cabinets, etc.);
• inventory for cleaning the premises and territories of the organization, workplaces (for example, buckets, mops, brooms, brooms, etc.);
• tools;
• means of communication (for example, telephones, faxes, walkie-talkies, tablets, etc.);
• lighting, heating devices (for example, table lamps, heat guns, fans, etc.);
• coolers, kettles, coffee machines;
• materials that are used for household needs, toiletries (for example, soap, tissues, paper towels, air fresheners, dishes, etc.).

We figured out what applies to production and household inventory. Of course, the amount of equipment needed will vary depending on the size of the organization, the number of employees, the number of premises, the field of activity, etc.

Which assets include inventory?

Household inventory in accounting are objects that can relate to materials or fixed assets. It depends on two factors: their cost and useful life.

If the useful life of production and household equipment does not exceed 1 year (12 months) or if the period of use is more than a year, and the cost does not exceed the limit established in the accounting policy of the organization (but not more than 40 thousand rubles), then the inventory is accounted for as inventories (clause 5 PBU 6/01). If the period of its use is more than a year, and the cost is more than the established limit, the inventory is accounted for as fixed assets.

Cleaning equipment: marking, storage, rules of use

Each area has its own requirements for the storage of various types of cleaning equipment. It is especially necessary to monitor this in health care organizations, catering establishments, preschool and school education institutions, as well as enterprises engaged in the production or trade of food products.

Storage of cleaning equipment should be organized as follows. So, items should be labeled in the direction of use. For example, buckets used to clean kitchen floors must be labeled in a certain way, but buckets used to clean office space must be labeled differently. The inventory must be used strictly for its intended purpose, and the marking will help to identify it.

Inventory and household supplies (cleaning items) should be stored in special rooms designated for these purposes. Detergents and disinfectants must be contained in the manufacturer's packaging, with a label containing the name and purpose of the item.

Requirements for cleaning equipment in different organizations may vary. Please note that cleaning equipment must also be processed and disinfected in a certain way by immersion in special disinfectants, and in some cases by quartz treatment, irradiation, etc. It must be remembered that all sanitary and hygienic standards must be observed, since not only the cleanliness of the room, but also the health of the people in it depends on this.