From what inventory of fixed assets? How to conduct an inventory of fixed assets: a method for recalculating property and rules for filling out inventory lists. How is the OS inventory completed?

Procedure and timing of inventory of fixed assets

The inventory of fixed assets is carried out in the manner established by the order on accounting policy enterprise, as well as in cases where its implementation is mandatory in accordance with paragraphs. 26 and 27 of the Accounting Regulations dated July 29, 1998 No. 34n, that is:

when selling fixed assets;
renting them out;
acquisition of a state or municipal unitary enterprise;
change of financially responsible persons;
identifying facts of theft;
offensive natural Disasters or fires;
company reorganization;
before drawing up the annual financial statements(at least once every 3 years, for library collections - once every 5 years).

The inventory can be carried out suddenly, at the initiative of the head of the organization, to prevent theft. In terms of the degree of coverage, it can be continuous or selective, and in terms of the method of implementation - natural (involving direct observation of the presence of accounting objects) or documentary (conducted according to the company’s accounting registers).

Documentation of the inventory of fixed assets is carried out using forms unified or developed by the organization itself and enshrined in its order on accounting policies.

Each document is drawn up in two copies, one of which is transferred to the accounting department, the other to the financially responsible person.

The procedure for issuing an order to conduct an inventory of OS

Inventory begins with the manager issuing an order to conduct an inventory of fixed assets. To do this, you can use the INV-22 form, approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

The order specifies:

location of the inventory;
its start and end dates;
chairman and members of the commission;
degree of coverage of inventory objects;
the reason for the inventory;
deadlines for submitting documents to the accounting department.

The commission may include a chief or other responsible accountant, a person responsible for the safety of fixed assets, shop workers, administration employees, etc.

The order is registered in the register of inventory orders INV-23, approved by Resolution 88 and is handed over to the chairman of the commission against signature.

Before checking the actual availability and condition of fixed assets, it is necessary to review the availability of:

inventory cards accounting for fixed assets (form OS-6), other accounting registers for fixed assets and the correctness of the data entered in them;
technical passports;
documents for receiving or leasing OS.

If necessary accounting documents may be supplemented or adjusted.

Drawing up a statement of inventory

When conducting an inventory of fixed assets, not only their availability is checked, but also other important characteristics, such as:

appointment,
performance,
inventory numbers,
external condition,
absence of any visible defects.

During the inspection of buildings, structures and other real estate objects, the following are checked:

main building material,
number of storeys,
total and usable area,
year of construction, etc.

Natural objects are checked: length, depth, extent.

By plantings - presence and age.

OSes of the same type received at the same time are indicated in the statement taking into account quantitative indicators.

All identified data is entered by members of the commission into the INV-1 inventory sheet, approved by Resolution 88, or an independently developed form.

Why is a matching statement needed?

After completing the inspection, the commission checks the data on the INV-1 sheet with the indicators reflected in the registers accounting.

All identified discrepancies between them are entered into the comparison sheet of the results of the inventory of fixed assets INV-18, approved by Resolution 88, or a similar form developed by the organization.

All unaccounted for items are entered into accounting records by the commission, and the necessary corrective entries are made for incorrectly reflected fixed assets.

Registration of newly identified objects is carried out according to the current market prices. The degree of wear of an object is determined taking into account its actual condition. These changes are formalized by internal acts of the enterprise.

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When identifying facts of modernization or liquidation of fixed assets that were not reflected in the accounting records, adjustment entries are made in it, reflecting an increase or decrease in their book value.

For objects that, as a result of modifications, have changed their technical characteristics, new data is entered into the inventory.

For fixed assets that are out of order and cannot be restored, as well as for objects that are leased or in safekeeping, additional inventories are compiled.

Those OS objects for which no discrepancies were found are not reflected in the comparative inventories.

How to draw up an act based on inventory results

After inspecting all objects, compiling inventories and reflecting the identified discrepancies between the accounting and inspection data, an act on the results of the inventory of fixed assets is drawn up.

An enterprise can develop the form of the act independently or use the form approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n, form according to OKUD 0504835.

NOTE! Despite the fact that this form was developed for institutions and government bodies, there is no prohibition on its use by other entities.

An inventory list of fixed assets in the INV-1 form can be downloaded from link .

When filling out this form please indicate:

composition of the commission;
financially responsible person;
days of the beginning and completion of the inventory;
numbers and dates of statements, acts and collating inventories.

It makes notes on the results of the work done, gives full characteristics of the detected discrepancies in quantitative and in value terms indicating the reasons for their appearance.

Attached to the act are: statements, collating inventories, explanatory notes from financially responsible persons.

In the event that the commission has not identified any discrepancies between the accounting and actual data, an entry is made in the act about their absence.

Drawing up minutes of the final meeting of the commission

Upon completion of the asset inventory, the commission meets to sum up its results and submit a report on the work done to the head of the organization.

The final meeting of the commission is not mandatory, but the minutes of its meeting are accepted by the court as evidence of damage to the organization.

The procedure and timing of the commission meeting are prescribed in the company’s accounting policies.

The fixed assets inventory protocol form can be downloaded from the link below.

During the commission meeting, all cases of shortages, surpluses or mismatches identified by the commission are recorded. Explanations from financially responsible persons are heard.

Based on the results of the meeting, a protocol is drawn up, which records:

results of the work done;
reasons for detected inaccuracies;
the conclusions reached by the commission;
proposals to eliminate identified shortcomings.

The protocol is signed by the chairman and all members of the commission. It is transferred to the head of the organization to make a final decision on each identified non-conformity.

A sample Fixed Asset Inventory Protocol can be downloaded from our website using the link below.

Decisions made by the head of the enterprise are formalized by order and reflected in the statement of results identified by the inventory INV-26, approved by Decree of the State Statistics Committee of the Russian Federation dated March 27, 2000 No. 26 or its analogue developed by the company independently.

Carrying out an inventory of assets is one of the ways to identify the current state of the company’s property and confirm the quality of accounting. It allows you to identify errors in asset accounting and helps bring it into line with actual data.

Inventory of fixed assets - documenting and conducting it is not as simple a task as it seems. In this article we will talk about the order in which the OS inventory is carried out, what documents are used to document its results, and what needs to be done when discrepancies are identified between the accounting data and the actual availability of the OS.

Procedure and timing of inventory of fixed assets

The inventory of fixed assets is carried out in the manner established by the order on the accounting policy of the enterprise, as well as in cases where its implementation is mandatory in accordance with paragraphs. 26 and 27 of the Accounting Regulations dated July 29, 1998 No. 34n, that is:

when selling fixed assets;
renting them out;
acquisition of a state or municipal unitary enterprise;
change of financially responsible persons;
identifying facts of theft;
the occurrence of natural disasters or fires;
company reorganization;
before preparing annual financial statements (at least once every 3 years, library collections - once every 5 years).

Documentation of the inventory of fixed assets is carried out using forms unified or developed by the organization itself and enshrined in its order on accounting policies.

Each document is drawn up in two copies, one of which is transferred to the accounting department, the other to the financially responsible person.

The procedure for issuing an order to conduct an inventory of OS

location of the inventory;
its start and end dates;
chairman and members of the commission;
degree of coverage of inventory objects;
the reason for the inventory;
deadlines for submitting documents to the accounting department.

The commission may include a chief or other responsible accountant, a person responsible for the safety of fixed assets, shop workers, administration employees, etc.

The order is registered in the register of inventory orders INV-23, approved by Resolution 88 and is handed over to the chairman of the commission against signature.

Before checking the actual availability and condition of fixed assets, it is necessary to review the availability of:

OS inventory cards (form OS-6), other accounting registers for OS objects and the correctness of the data entered in them;
technical passports;
documents for receiving or leasing OS.

If necessary, accounting documents can be supplemented or adjusted.

Drawing up a statement of inventory

When conducting an inventory of fixed assets, not only their availability is checked, but also other important characteristics, such as:

appointment,
performance,
inventory numbers,
external condition,
absence of any visible defects.

During the inspection of buildings, structures and other real estate objects, the following are checked:

main building material,
number of storeys,
total and usable area,
year of construction, etc.

Natural objects are checked: length, depth, extent.

By plantings - presence and age.

OSes of the same type received at the same time are indicated in the statement taking into account quantitative indicators.

All identified data is entered by members of the commission into the INV-1 inventory sheet, approved by Resolution 88, or an independently developed form.

Why is a matching statement needed?

After completing the inspection, the commission checks the data in the INV-1 statement with the indicators reflected in the accounting registers.

All unaccounted for items are entered into accounting records by the commission, and the necessary corrective entries are made for incorrectly reflected fixed assets.

Newly identified objects are registered at current market prices. The degree of wear of an object is determined taking into account its actual condition. These changes are formalized by internal acts of the enterprise.

When facts of modernization or liquidation of fixed assets are identified that were not reflected in the accounting records, adjustment entries are made in them to reflect an increase or decrease in their book value.

For objects that, as a result of modifications, have changed their technical characteristics, new data is entered into the inventory.

For fixed assets that are out of order and cannot be restored, as well as for objects that are leased or in safekeeping, additional inventories are compiled.

Those OS objects for which no discrepancies were found are not reflected in the comparative inventories.

How to draw up an act based on inventory results

An enterprise can develop the form of the act independently or use the form approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n, form according to OKUD 0504835.

Note! Despite the fact that this form was developed for institutions and government bodies, there is no prohibition on its use by other entities.

When filling out this form please indicate:

composition of the commission;

When filling out this form please indicate:

composition of the commission;
financially responsible person;
days of the beginning and completion of the inventory;
numbers and dates of statements, acts and collating inventories.

It makes notes on the results of the work done, gives full characteristics of the detected discrepancies in quantitative and cost terms, indicating the reasons for their occurrence.

Attached to the act are: statements, collating inventories, explanatory notes from financially responsible persons.

In the event that the commission has not identified any discrepancies between the accounting and actual data, an entry is made in the act about their absence.

Drawing up minutes of the final meeting of the commission

Upon completion of the asset inventory, the commission meets to sum up its results and submit a report on the work done to the head of the organization.

The final meeting of the commission is not mandatory, but the minutes of its meeting are accepted by the court as evidence of damage to the organization.

The procedure and timing of the commission meeting are prescribed in the order on the company’s accounting policy.

During the commission meeting, all cases of shortages, surpluses or mismatches identified by the commission are recorded. Explanations from financially responsible persons are heard.

Based on the results of the meeting, a protocol is drawn up, which records:

results of the work done;
reasons for detected inaccuracies;
the conclusions reached by the commission;
proposals to eliminate identified shortcomings.

The protocol is signed by the chairman and all members of the commission. It is transferred to the head of the organization to make a final decision on each identified non-conformity.

As a rule, enterprises have a large number of fixed assets (hereinafter also referred to as fixed assets). In relation to them, there is a need for periodic inventory. Inventory of fixed assets at an enterprise is, firstly, checking their actual availability and functional condition, and secondly, monitoring the correct reflection of information about fixed assets in accounting accounts. During the inventory process, the actual availability of fixed assets is compared with accounting data and, if necessary, the relevant information is clarified (the necessary corrections are made to the records).

Carrying out an OS inventory

You can find out exactly how the inventory of fixed assets is carried out from the Recommendations of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 (hereinafter referred to as the Recommendations).

Let us note that the inventory in question can be carried out not annually, but once every three years (clause 1.5 of the Recommendations).

The specific frequency of the inventory of fixed assets is approved by the head of the enterprise.

There are three main stages in conducting an inventory of fixed assets:

determination of the composition of the inventory commission, the period for carrying out the inventory and the reasons for its implementation. All this must be written down in one document - the manager’s order to conduct an inventory of the organization’s fixed assets (form INV-22);
establishing the fact of availability of fixed assets. This stage includes identifying the names of fixed assets, their condition, quantity, numbers assigned to them, and market value. This information is reflected in the inventory INV-1;
comparison of the information established as a result of the above verification procedure with the information contained in the accounting registers. Based on the results of these actions, the INV-18 statement is drawn up.

Procedure for conducting OS inventory

As part of the above stages, the commission visually inspects fixed assets and reflects them in the inventory necessary information about them.

If a fixed asset is faulty and is being repaired during the inventory period, it is reflected in a separate document (Form INV-10).

In the general order (i.e., along with the others), an inventory of leased fixed assets is also carried out. However, it must be taken into account that information about such operating systems must be included in a separate inventory.

If fixed assets are identified that are unsuitable for operation, the commission must also draw up a separate inventory in relation to them.

Identified fixed assets that were not previously taken into account are not included in the general inventory. They are also used to compile separate document.

As follows from the rules for conducting an inventory of fixed assets, it is necessary to indicate reliable data about fixed assets in the inventories, regardless of how exactly these data were previously reflected in accounting.

When valuing fixed assets, market prices must be used.

Based on the results of the inventory, inconsistencies identified during the reconciliation of actual data with accounting data must be eliminated. This is done by entering corrected and updated data into the records.

The purpose of conducting an inventory of fixed assets

The main goals of conducting an OS inventory are:

establishing the fact of the presence of operating systems at the enterprise and clarifying information about them;
comparison of established factual information with information reflected in accounting registers;
bringing accounting registers into conformity with the information established by the inventory commission.

It is important to consider that in addition to the “scheduled” check, the reasons for inventorying fixed assets may be:

transfer of OS for rent;
change of persons responsible for the OS;
damage, loss of property, consequences of emergencies;
reorganization or liquidation of a legal entity.

In the event of the occurrence of these events, the OS inventory is carried out unscheduled.

Please note that starting from 2013 unified forms primary accounting documentation optional. In order to take into account the results of the inventory, the organization has the right to develop and approve its own documents indicating all the details necessary for this operation. After this, the organization has the right to carry out an inventory of fixed assets using its own document forms.

The article discusses:

procedure for preparing for inventory;
cases;
timing of its implementation;
documenting.

IN in brief Let's look at the nuances of conducting an inventory of calculations, Money, as well as certain types of property (fixed assets and inventory items).

Cases, timing and procedure for conducting inventory

Inventory is a check of the presence of the organization’s property and its condition. financial obligations on a certain date by reconciling actual data with accounting data.

The cases, timing and procedure for conducting an inventory, as well as the list of objects subject to inventory, are determined by the subject independently, with the exception of mandatory inventory, provided for by law, federal and industry standards (Article 11 of the Federal Law of December 6, 2011 N 402-FZ).

Stages of inventory

General inventory plan

Preparing for inventory

The head of the organization must approve the personal composition of the inventory commission (including the chairman). To do this, it is necessary to prepare an appropriate order (decree or order).

The inventory commission should include:

representatives of the organization's administration;
accounting employees;
other specialists (engineers, economists, technicians, etc.)

Before the inventory began:

The MOL must confirm that all expenditure and receipt documents for the property have been transferred to the inventory commission;
the chairman of the commission must register all expenditure and receipt documents with the note “before inventory on “__________” (date)” (for accounting, this is the basis for determining the balance of property according to accounting data);
the head of the organization must create all conditions that ensure a complete and accurate verification of the actual availability of property within the established time frame.

The absence of at least one member of the commission during the inventory is grounds for invalidating the inventory results.

Carrying out an inventory

The MOL must be present at the inventory without fail.

The actual availability of property during inventory is determined by mandatory counting, weighing, and measurement.

If the property is stored in undamaged supplier packaging, the actual quantity can be determined based on a sample assessment (recount) of a portion of this property (i.e., several packages may be randomly opened for inspection).

Inventory of bulk materials may be carried out through technical calculations and measurements.

When taking inventory large quantity values by weighing the MOL and one of the commission members keep records in separate statements. Then the data is verified and the result is indicated in the inventory list.

If the inventory is carried out before the preparation of annual financial statements, then the property that was checked after October 1 current year, is not subject to additional recalculation. The data from the already completed reconciliation is used.

During the inter-inventory period, the company has the right to conduct selective inventories.

Registration of inventory results

The results of the reconciliation of actual and accounting data are reflected in inventory lists or inventory reports (drawn up in at least two copies).

The organization must approve the forms primary documents in accounting policies, incl. Inventory documents. 1C uses unified forms. So, for example, the result of an inventory of goods material assets will be reflected in the INV-3 form.

The inventory list must include the following:

name of objects to be checked;
quantity of property (in units of measurement accepted in accounting);
the total quantity in physical terms (regardless of the unit of measurement in which the property was taken into account);
the number of serial numbers of material assets (in words, on each page);
a note on checking prices, taxes, results;
signatures of commission members, chairman, MOL;
confirmation of the MOL (the inventory was carried out in his presence, there were no absent commission members, there are no complaints about the inventory).

If there are blank lines on the last pages of the inventory list, then dashes are indicated.

Correction of inaccuracies in the inventory is carried out by crossing out. The correct data is indicated above the incorrect entry. All members of the commission, as well as the MOL, must put their signatures next to the correction of the error.

If a discrepancy between accounting and actual data is detected, a Comparison Statement is drawn up, for example, in the INV-19 form.

The assessment of objects identified during the inventory is carried out according to market prices, and the degree of wear and tear is based on real technical condition object.

Property held in custody or leased (behind the balance sheet) is also subject to inspection during the inventory.

Features of inventory of certain types of property

OS Inventory

When inventorying fixed assets, the inventory list (INV-1 form) indicates:

full name;
appointment;
inventory numbers;
main technical indicators;
factory inventory number.

When taking inventory real estate the commission checks the availability of documents that confirm ownership.

If a discrepancy between accounting and actual data is detected, the commission includes the correct technical indicators in the inventory.

OS are included in the inventory by name according to their direct purpose. As a result of modernization, the functions of the facility may change. In this case, the inventory reflects the new purpose of the OS.

Unusable operating systems are included in a separate inventory, which indicates:

date of commissioning;
reasons why the OS cannot be used at work.

Inventory of goods and materials

If inventory items are stored in different premises, then the inventory is carried out sequentially by storage location. After completing the inventory of any area of inventory, access to the premises should be limited until all inventory reconciliation is completed.

If inventory items are received at the warehouse during inventory, then information on them is entered into a separate inventory, which indicates:

Name;
quantity;
price and amount;
date and number of the receipt document (the chairman of the commission must register receipt documents with the note “after the inventory “__________” (date)”);
Supplier name.

During a long-term inventory, inventory items may be released to the MOL in the presence of members of the inventory commission (with written permission from the manager and chief accountant). Information on such inventory items is reflected separately in the inventory “Inventory items issued during inventory.”

The inventory commission must check the data on inventory items, which:

on my way;
are in warehouses of other organizations (in safekeeping);
shipped but not paid for;
are not accountable to MOL.

In some cases, when taking inventory, it is allowed to use group inventories (low-value, high-wearing inventory items, etc.). Low-value inventory items that have become unusable but were not taken into account in the company's expenses are not included in the inventory. An act is filled out according to them indicating:

operating time;
reasons for unsuitability;
Possibility of use for economic purposes.

The container is indicated in the inventory by:

mind;
intended purpose;
quality condition:
- new;
- previously used;
- in need of repair.

Inventory of calculations

Inventory of calculations consists of checking the validity of the amounts listed in the accounting accounts. The following are subject to verification:

60 “Settlements with suppliers and contractors”;
62 “Settlements with buyers and customers”;
63 “Provisions for doubtful debts”;
66 “Calculations according to short-term loans and loans";
67 “Settlements for long-term loans and borrowings”;
68 “Calculations for taxes and fees”;
69 “Calculations according to social insurance and provision";
70 “Settlements with personnel for wages”;
71 “Settlements with accountable persons”;
73 “Settlements with personnel for other operations”;
75 “Settlements with founders”;
76 “Settlements with various debtors and creditors”;
79 “Intra-economic calculations”.

The audit evaluates the correctness of calculations, the presence of a balance and the reasons for its formation.

In order to assess how correctly the turnover in the settlement accounts is reflected, you need to check the indicators in the reconciliation report received from the counterparty with the accounting data being verified.

Debt for which the term has expired limitation period, and other debts that are unrealistic to collect are written off separately for each obligation by order of the manager.

Cash inventory

The cash register inventory is carried out taking into account the provisions of the Directive of the Bank of the Russian Federation dated March 11, 2014 N 3210-U.

When taking inventory of the cash register, the following is recalculated:

cash (hereinafter referred to as DS);
valuable papers;
monetary documents:
stamps;
state duty stamps;
bill stamps;
vouchers to holiday homes (sanatoriums);
air tickets;
other monetary documents.

Inventory on the current account is carried out by reconciling the balances on the accounting accounts with the data indicated in the bank statement as of the corresponding date.

Inventory of assets that do not have a tangible form

When inventorying intangible assets, the commission checks:

availability of documents confirming the organization’s rights to use it;
correctness and timeliness of reflection intangible assets in balance.

When taking inventory of financial investments, the commission checks the actual costs of securities and other investments. Evaluated:

correctness of registration of securities;
the reality of the value of the securities recorded;
timeliness and completeness of recording of income received on securities;
The actual availability of securities is compared with the accounting one.

The inventory of securities is carried out simultaneously with the inventory of DS at the cash desk.

The unified inventory form INV-16 is intended to reflect data on securities. It states:

Name;
series and number;
nominal and actual value;
expiration date;
total amount.

If at the time of the inventory the securities are stored in specialized organizations, then the balance of the relevant accounting accounts is checked with the data indicated in the statements.

In addition to the above, inventory commission should check financial investments V authorized capital third party organizations, as well as company loans (if any).

Accounting for inventory results

The result of the inventory can be:

surplus - the excess of the actual quantity of inventory items over accounting data;
shortage - a physical shortage of goods and materials, a discrepancy between the actual quantity of goods and materials and accounting data.

The procedure for recording inventory results depends on various factors.

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How to formalize and reflect in tax accounting the results of inventory of fixed assets

During the inventory, which is carried out before compiling annual reports, the company can identify not only previously unaccounted for or missing inventories, but also fixed assets. What documents need to be drawn up in such situations? How to capitalize discovered objects, as well as write off shortages?

In relation to fixed assets, an inventory must be carried out at least once every three years, although an organization can establish in its accounting policies more frequent period its implementation (clause 27 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n). The property being inspected includes not only own, but also leased fixed assets, as well as property in safekeeping.

In order to tax accounting fixed assets include property original cost more than 40,000 rubles, used as means of labor for the production and sale of goods, performance of work, provision of services, as well as for the management of the organization. Such objects, in particular, include buildings, structures, machinery and equipment, vehicles, tools, computer equipment, production and household equipment. Low-value fixed assets worth up to 40,000 rubles. included in material costs based on paragraphs. 3 p. 1 art. 254 Tax Code of the Russian Federation.

Let us recall that the general inventory rules are established by the relevant Methodological Instructions approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as the Methodological Instructions).

So, before conducting an inventory, the company must make sure that it has documents for the property. It is necessary to check the availability of completed inventory cards, technical passports, certificates of ownership of objects, invoices and other title documents (see also the box on the right).

Inventory number of the fixed asset

To control the safety of each fixed asset item, when it is accepted for accounting, a corresponding inventory number must be assigned. It may be identified by attaching a metal tag, sticker, paint, or other means at the discretion of the organization.

For ease of verification, an organization can use new technology barcoding and read data from an object using a special device - a scanner. The inventory number is retained by the object for the entire period of its presence in the organization.

If it is impossible to designate an inventory number on an object due to operational requirements, it can only be reflected in the appropriate registers, without applying it to the object itself (for example, on medical devices).

The head of the organization issues an order in form N INV-22, which indicates the timing of the inventory, the composition of the inventory commission, and also lists the property that is subject to inspection and recalculation.

The results of the inventory are documented in an inventory list in form N INV-1, a collation sheet in form N INV-18, as well as a final statement of accounting for the results identified by the inventory in form N INV-26 for all company property (approved by Resolution of the State Statistics Committee of Russia dated August 18. 1998 N 88 and dated March 27, 2000 N 26).

Inventory inventory of fixed assets - form N INV-1

It is used to record inventory data of fixed assets. The inventory list is drawn up in two copies for each place of storage of valuables, one copy is transferred to the accounting department for drawing up a matching statement, and the second remains with the financially responsible person.

Inventories are compiled separately for the following groups of fixed assets:

- industrial purposes;
- non-production purposes;
- rented;
- accepted for safekeeping.

Before the start of the inventory, Form N INV-1 is issued to the commission with completed columns - from 1st to 9th. A receipt is also taken from each person or group of persons responsible for the safety of valuables, which is included in the header part of the form. When filling out the inventory, you need to take into account the following features:

- fixed assets are included in the inventory by name in accordance with the direct purpose of the object;
- machines, equipment and vehicles are entered individually, indicating the factory inventory number according to the technical passport of the manufacturer, year of manufacture, purpose and capacity;
- similar items of household equipment, tools, machines of the same value, received simultaneously in one of structural divisions organizations and those recorded on a standard group accounting inventory card are listed in inventories by name, indicating the quantity of these items;
- column 9 “Passport number” is filled in only for objects containing precious metals and stones;
- if fixed assets at the time of inventory are located outside the location of the organization or are undergoing major repairs, then they are inventoried until the moment of their temporary disposal. Such objects may include marine and river boats sent on a voyage, trains, vehicles and various equipment.

The inventory commission fills out column 10 “Actual availability” of objects. For fixed assets that are unsuitable for use and cannot be restored, the commission draws up a separate inventory indicating the time of commissioning, as well as the reasons that led these objects to be unusable (damage, complete wear and tear, etc.).

The cost at which objects are reflected in the inventory is not established by law. At the same time, it is logical to assume that since the audit is aimed at establishing the reliability of balance sheet items, then the value of the property should be reflected at the balance sheet, that is, the residual value. In this case, objects that are fully depreciated, but continue to function and generate profit for the company, will be reflected in the inventory list according to zero cost.

Property of other persons and property requiring state registration. During the inventory, the commission may discover a surplus not only of the organization’s own property, but also of another person (for example, when an employee uses his personal computer for business purposes). Or expensive gifts from partners that were not reflected in accounting and were not documented. In such situations, the commission establishes the cause of the violation and the procedure for further actions with the found object. In the inventory it is necessary to make a note about the absence of title documents.

Let us remind you that the use of an employee’s property for official purposes must be documented, and its wear and tear must be compensated by paying compensation or rent(if the property is used according to the lease agreement). Otherwise, the ownership of the specified property will have to be proven or it may be classified as received free of charge, with ensuing negative tax consequences.

Note. The use of employee property for official purposes must be recorded in documents. In addition, he should be paid compensation or rental payments for the wear and tear of the property. Otherwise, the ownership of the said property will have to be proven to the company.

In addition, the company’s records may include fixed assets, the rights to which require mandatory state registration. If for such objects Required documents are missing or have not been submitted for state registration, then they cannot be used. In particular, these could be buildings, a boiler room, oil rigs, gas pipelines and other property. This must also be noted in the inventory documents.

Often an organization has on its balance sheet complex assets, consisting of several parts, which, in turn, can be used separately from each other, being independent inventory objects with an assigned number (office furniture). In this case, each inventory item is included in the inventory.

If objects are identified that were erroneously not reflected in accounting, they must be capitalized by decision of the inventory commission (clause 3.3 Guidelines).

Capital investments not reflected in accounting. If for some objects in the accounting there is no data characterizing them, the responsible persons of the commission must include the missing information and technical indicators for them in the inventory list. For example, the following information should be provided for the following objects:

- for buildings - purpose, main materials from which they are built, volume, total usable area, number of floors (excluding basements and semi-basements), year of construction;
- on bridges - location, materials used and dimensions;
- on roads - type (highway, profiled), length, coating materials, as well as width of the road surface.

If the commission determines that work of a capital nature (adding floors, adding new premises) or partial liquidation of buildings and structures (demolition of individual structural elements) is not reflected in the accounting, it is necessary to determine the amount of increase or decrease in the book value of the object using the relevant documents and indicate the data in the inventory about the changes made. If an object has undergone restoration, reconstruction, expansion or re-equipment, as a result of which its main purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

At the same time, on the organization’s balance sheet on account 08 “Investments in fixed assets" may include amounts that form the cost of unfinished, as well as other fixed assets that were not taken into account. Note that such non-current assets, unlike fixed assets, must be inventoried along with the rest of the property annually.

In accordance with clause 3.32 of the Methodological Instructions, the inventory commission for unfinished capital construction in the statement indicates the name of the object and the volume of work performed on this object, for each separate species, structural elements, equipment, etc. In this case, the following is checked:

- whether it is included in the unfinished capital construction equipment transferred for installation, which has not actually begun;
- the state of mothballed and temporarily stopped construction facilities. The reasons and grounds for their conservation are identified.

For completed construction projects, actually put into operation in whole or in part, the commissioning of which is not documented, as well as for completed objects, but for some reason not put into operation, special inventories are drawn up (clause 3.33 of the Methodological Instructions). Due to the fact that document forms for such objects are not provided for by law, the organization needs to develop and approve them in its accounting policies independently.

Note. Unfinished facilities, as well as other fixed assets that have not been put into operation, must be inventoried along with the rest of the property annually. For them, you need to independently develop an inventory form.

Property that is in custody and leased. Simultaneously with the inventory of own fixed assets, objects in custody and leased are also checked. For such objects, a separate inventory is drawn up in triplicate for each lessor, indicating the rental period. It provides a link to documents confirming the acceptance of these objects (clause 3.7 of the Guidelines). One copy of this inventory is sent to the lessor.

Inventory of leased fixed assets from the tenant begins with checking copies of inventory cards handed over by the lessor, or inventory cards opened by the tenant, in the assessment specified in the lease agreement, for lessors and for each leased object.

The lessor's inspection of fixed assets leased is documentary in nature. Since the property leased continues to remain the property of the lessor and is taken into account on its balance sheet throughout the entire lease period, the inventory commission must determine the types of fixed assets leased, their quantity and value. Exception from general rule is a rental organization as property complex, as well as leasing.

Thus, when leasing a property complex, fixed assets are accounted for on the balance sheet of the lessee, and when leasing, they are accounted for by either party in accordance with the leasing agreement. The lessor verifies information about leased fixed assets with the inventory data received from the lessee.

Since the lease agreement may provide for reconstruction and other improvements by the tenant of the leased property, these improvements are checked during the inventory. Separable improvements by general rule are the property of the tenant, and inseparable ones are recognized as the property of the lessor and pass to him at the end of the lease term.

Note. During the inventory, objects of inseparable and separable improvements made by the tenant in accordance with the agreement in relation to the subject of the lease are checked.

The inventory is signed by members of the commission and persons responsible for the safety of fixed assets. On each page the number of included serial numbers is indicated in words, total number and the cost of objects.

Matching statement in form N INV-18

This statement is used to reflect the results of the inventory of fixed assets or intangible assets for which the commission has identified deviations from accounting data. It indicates discrepancies between accounting data and data inventory lists.

If a shortage is detected, then the amount, causes, and culprits are determined, and methods for repaying or writing off the shortage are determined, which are then recorded in the general inventory sheet in Form N INV-26.

On the first page of the comparison sheet, the organization lists fixed assets, indicates them brief description, year of purchase, passport number, as well as factory and inventory numbers. Separate matching statements are drawn up for assets that are not owned, but are included in the accounting records (under safekeeping or rented).

The matching statement is drawn up in two copies, one of which is kept in the accounting department, and the second is transferred financially responsible persons. Otherwise, the procedure for filling out this document does not differ from the preparation of an inventory sheet for goods and materials, which has already been discussed.

How to account for surpluses of fixed assets identified during inventory

In tax accounting, identified fixed assets are recognized as depreciable property subject to generally established conditions (Article 256 of the Tax Code of the Russian Federation). According to paragraph 20 of Art. 250 of the Tax Code of the Russian Federation market price included in non-operating income on the date of acceptance for accounting. A similar opinion is expressed in Letter of the Ministry of Finance of Russia dated 06.06.2008 N 03-03-06/4/42.

Note. Until January 1, 2009, objects identified during the inventory were not recognized as depreciable property and were taken into account at zero cost, since tax law did not contain rules for establishing the value of such objects.

In accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of this property will also be its market value excluding VAT and excise taxes (clauses 5 and 6 of Article 274 of the Tax Code of the Russian Federation). The organization has the right to begin accruing depreciation on such fixed assets in the generally established manner from the 1st day of the month following the month in which the facility was put into operation. At the same time, the depreciation bonus for this object is not applied, since there are no expenses in the form of capital investments for its creation and acquisition (Letter of the Ministry of Finance of Russia dated December 29, 2009 N 03-03-06/1/829).

Note. According to paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of the identified property is the market value of this object excluding VAT and excise taxes.

Please note that property identified during an inventory can be valued at less than RUB 40,000. Such an object is subject to inclusion in material costs on the basis of paragraphs. 3 p. 1 art. 254 Tax Code of the Russian Federation.

Note. If a fixed asset identified during an inventory is valued at less than 40,000 rubles, it must be included in material costs.

Sale of identified surplus fixed assets

Proceeds from the sale of fixed assets capitalized as a result of inventory are included in income from sales in the generally established manner (clause 1 of Article 248 and clause 1 of Article 249 of the Tax Code of the Russian Federation). At the same time, the organization reflects in expenses its residual value and costs directly related to the sale: expenses for the evaluation, storage, maintenance and transportation of the object being sold.

If an organization received a loss when selling an operating system, it will be able to take it into account not at once, but in equal shares over the remaining period. beneficial use object (clause 3 of article 268 of the Tax Code of the Russian Federation).

Note. When selling a fixed asset at a price below its residual value, the loss from the sale must be expensed not at once, but in equal shares over the remaining useful life of the asset.

Example. In October 2011, during an inventory, the company identified an unaccounted for computer, the market value of which was 41,000 rubles. (excluding VAT). In tax accounting in the same month she entered this object into operation, and also recognized non-operating income in the amount of 41,000 rubles. The useful life of this fixed asset is 3 years (36 months). The organization charges depreciation linear method, therefore, from November 2011, the monthly depreciation amount is 1138.88 rubles. (RUB 41,000: 36 months).

Let's assume that this computer was sold on December 1, 2011 for 35,000 rubles. (including VAT - 5338.98 rubles). The amount of depreciation accrued for November 2011 is equal to 1138.88 rubles. The residual value of the fixed asset at the time of sale is RUB 39,861.12. (41,000 - 1138.88).

Thus, the loss from the sale of the computer is 10,200.1 rubles. (39,861.12 - 29,661.02). The part of the loss amount to be attributed to expenses in December and the following months is equal to 291.43 rubles. .

Tax accounting of shortages of fixed assets

For profit tax purposes, the shortage of fixed assets is reflected as follows. If the perpetrators are not identified, then damage equal to the residual value of the object is taken into account in non-operating expenses on the date of receipt of the document from the investigative authorities confirming the absence of the perpetrators (clause 5, paragraph 2, article 265 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia dated August 27, 2010 N 03-03-06/4/81).

Note. When a shortage of fixed assets is identified, the procedure for writing off the shortage depends on whether the perpetrators have been identified or not.

If there are guilty persons, losses from shortage of fixed assets can also be included in non-operating expenses. But only simultaneously with the reflection in non-operating income the amount of compensation that the organization will receive from the guilty party in compensation for damages (clause 3 of Article 250, clause 4 of clause 4 of Article 271 and clause 8 of clause 7 of Article 272 of the Tax Code of the Russian Federation). The moment of recognition of these incomes under the accrual method is the date the debtor recognizes the amount of damage or the date the court decision enters into legal force when collecting damages forcibly (see also the box on the right).

Note. If the stolen fixed asset is returned

A fixed asset written off as a shortage can be returned or found by the organization itself some time after the inventory.

In such a situation, the taxpayer should recalculate taxable profit for past period, excluding from accounting the expense in the amount of the shortage. If an organization, according to the explanations of the financial department, has restored VAT, then it must submit an updated tax return for the period in which the tax was restored (Letter of the Ministry of Finance of Russia dated November 1, 2007 N 03-07-15/175). In addition, due to the recalculation of tax amounts, the organization may experience arrears and, as a consequence, penalties.

Let's assume the stolen property was insured, and Insurance Company compensated the organization for losses from its loss, and then the culprit was identified. Then, in accordance with Art. 965 of the Civil Code of the Russian Federation, the right of claim that the insured organization has against the guilty party is transferred to the insurance company within the limits of the amount paid. Therefore, if, by a court decision, the person guilty of theft is obliged to compensate the victim for damages, then this amount, within the limits of the amount paid insurance compensation must be transferred to the insurance company. Consequently, the taxpayer will not include this amount again in his income. In this case, the organization has the right to take into account as expenses the cost of stolen property (clause 20, clause 1, article 265 of the Tax Code of the Russian Federation), which is not covered by the amount of insurance compensation.

Please note that it will not be possible to write off a loss as an expense if:

- the culprit has been identified, but the employer has decided not to recover damages;
- there are no documents confirming the absence of perpetrators.

During the inventory, a situation may arise when the missing property has already been fully depreciated, but continues to be registered, since it is still capable of generating income. IN in this case the organization does not have both income and expenses in the form of the residual value of the fixed asset, and lost profits, that is, profit not received in the future from this object, cannot be recovered from the guilty employee. Basis - art. 238 Labor Code of the Russian Federation.

Note. If the missing property has already been fully depreciated, but continues to be registered because it is suitable for use and can generate income, then the organization has no income and expenses in the form of the residual value of the property, and lost profits cannot be recovered from the guilty employee.

VAT on missing fixed assets

According to the regulatory authorities, in the event of loss of OS, paragraphs. 2 p. 3 art. 170 Tax Code of the Russian Federation. This means that the amount of tax previously legally claimed for deduction should be restored in the period of write-off of the object in proportion to its residual value. In this case, the restored VAT is taken into account as other expenses in accordance with Art. 264 of the Tax Code of the Russian Federation (Letters of the Ministry of Finance of Russia dated January 29, 2009 N 03-07-11/22, dated May 15, 2008 N 03-07-11/194 and dated August 14, 2007 N 03-07-15/120).

However, the courts indicate that paragraph 3 of Art. 170 of the Tax Code of the Russian Federation contains an exhaustive list of cases of VAT restoration and such grounds as theft of property are not indicated in it. Also, write-off of fixed assets for the above reasons does not imply their further use for any operations, including the operations listed in clause 2 of Art. 170 Tax Code of the Russian Federation. Therefore, if these events occur, there is no need to restore the tax (Decision of the Supreme Arbitration Court of the Russian Federation dated October 23, 2006 N 10652/06). However, if the organization does not restore the tax, it will have to defend its position in court.