Calculation of depreciation under the simplified tax system “income minus expenses”

Is depreciation included in expenses under the simplified tax system?

When purchasing fixed assets or intangible assets using the income-expense simplification, the accountant has a question: is depreciation included in expenses under the simplified tax system?
Depreciation on the simplified tax system “income - expenses” is not included in the expenses taken into account when calculating the tax base using the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation). But this only means that the Tax Code of the Russian Federation does not require “income-expenditure” simplifications to write off the cost of fixed assets and intangible assets during their useful life, but, as a rule, allows such costs to be taken into account during the current year. And for simplifiers, this is an undoubted advantage compared to income tax payers.

Thus, expenses incurred by the simplifier during the period of application of the special regime for fixed assets or intangible assets are recognized from the moment of commissioning of such fixed assets or registration of intangible assets and are reflected in the expenses of the simplifier evenly at the end of each quarter of the reporting year in which the fixed assets were put into operation or intangible assets were accepted. for registration (clauses 1, 2, clause 1. clauses 3, 4, article 346.16 of the Tax Code of the Russian Federation). Naturally, fixed assets and intangible assets must be paid and must be used when conducting business activities.

Thus, with a certain reservation, we can say that depreciation is written off under the simplified tax system “income minus expenses” simply by an accelerated method. However, the concept of accelerated depreciation under the simplified tax system “income minus expenses” does not exist.

Therefore, from the point of view of legislation and the requirements of Ch. 26.2 of the Tax Code of the Russian Federation, it is correct to say that depreciation of fixed assets under the simplified tax system “income minus expenses” or depreciation of intangible assets under the simplified tax system “income minus expenses” is not carried out.

A different procedure for recognizing expenses for the acquisition of fixed assets and intangible assets, as well as expenses for reconstruction and modernization of fixed assets, applies if these expenses are incurred before the transition to the special regime. Here, the period for recognizing expenses depends on the useful life of the property. We talked in more detail about the procedure for accounting for fixed assets on the simplified tax system in our consultation. The procedure specified there equally applies to accounting for intangible assets in expenses.

It must be taken into account that for accounting purposes, depreciation of fixed assets and intangible assets is accrued in the manner prescribed by PBU 6/01 and PBU 14/2007. Moreover, in relation to organizations that have the right to simplified accounting. a special (simplified) procedure for calculating depreciation may be applied (clause 19 of PBU 6/01):

• Such organizations can accrue the annual amount of depreciation at a time as of December 31 of the reporting year or for periods determined by the organization independently;
• They can charge depreciation of production and business equipment at a time in the amount of the original cost when accepting fixed assets for accounting.

As for the accounting of intangible assets, an organization using simplified accounting can write off the costs of acquiring or creating intangible assets as expenses for ordinary activities in the full amount at the time such costs are incurred (clause 3.1 PBU 14/2007).

Documentation for registration

An OS-6 card is created for each object (for a group of objects OS-6a), it reflects key information. The use of these forms is not necessary; you can develop your own version, the main thing is that it contains all the necessary data.

Small enterprises can use not cards, but an accounting book (unified OS-6b, your own form is allowed). Information to be filled out is taken from the documentation received upon purchase. During the ownership period, data on repairs carried out, as well as modernization, reconstruction and write-off, is filled in.

For commissioning, a commission is appointed by order and an act is drawn up.

Depreciation is...

All companies using the simplified tax system are required to maintain accounting records (Article 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). Accounting for fixed assets (fixed assets) is also mandatory because if the residual value of fixed assets exceeds 100 million rubles. the organization loses the right to apply the special regime. In this case, only depreciable property is taken into account (subclause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation).

Depreciation is the write-off of the initial value of an asset over its expected period of use. Calculation of depreciation in accounting begins in the month following the commissioning of the asset. Depreciation can be calculated in several ways:

• linear,
• using the reducing balance method,
• by the sum of the numbers of years of useful use,
• proportional to the volume of finished products.

The results of the calculations are displayed in the depreciation statement, which the company develops independently, taking into account the rules for preparing primary documentation approved in Art. 9 of Law No. 402-FZ. Depreciation is calculated monthly, with the exception of companies that are allowed to conduct simplified accounting. Such organizations have the right to write off depreciation charges once a year - on December 31, or independently set the frequency (clause 19 of PBU 6/01).

IMPORTANT! Individual entrepreneurs using the simplified tax system are not required to keep accounting records, and therefore they also do not have the obligation to calculate depreciation.

The algorithm for calculating depreciation in accounting is the same for all organizations in any taxation system and is regulated by PBU 6/01.

Which method to use when calculating depreciation?

When maintaining fixed asset accounting, you can use one of the existing methods of calculating depreciation. The selected system must be documented in the accounting policies of the enterprise. Below we will talk about methods that are widely used by entrepreneurs and organizations on the simplified tax system - the linear method and the reducing balance method. We will also look at examples of calculating depreciation in each specific case.

We apply the linear method

It is this mechanism for attributing the cost of an operating system to expenses that most “simplified” people use. The reason for this is the transparency of the procedure and ease of calculation. All you need to know is the cost of the property (initial) and its service life (in months). Expenses are distributed evenly in equal parts over the entire service life of the property.

The scheme for determining the amount of depreciation charges is very simple: the cost at which you purchased the OS (taking into account the costs of delivery, installation, installation, if any) must be divided by the useful life of the property in months. The period during which you plan to use this or that property must be recorded in the accounting policy. To do this, property is grouped: for example, separate groups are created for buildings, cars, furniture, equipment, etc. For each group, the period during which the property is planned to be used is determined (for buildings - 50 years, for vehicles - 9 years, for computer equipment - 6 years, etc.).

The formula for calculating the monthly amount of depreciation when using this mechanism looks like this:

AmOtch = PervSt / SrSl,

where PervSt is the purchase price of the OS, taking into account all additional costs;

SsL – service life in months.

Example No. 2.

The Portrait photography studio uses the simplified tax system and owns 5 cameras, 3 computers, 3 monitors and 2 printers for printing photographs. The cost of the equipment and the period of its use are presented in the table.

According to its accounting policy, Portrait applies the straight-line method when determining the amount of depreciation charges.

Let's calculate the amount of deductions for each group of equipment:

Thus, when calculating the single tax, the Portrait photo studio has the right to reduce the tax base monthly by 20,636 rubles.

We use the reducing balance mechanism

This methodology assumes that the calculation of monthly deductions is made based on their residual, and not the initial value of the property. The initial data for the calculation are the same as for the linear method. The calculation principle is as follows:

• for depreciation for the first month, the purchase price of the object (initial cost) is used;
• after deducting the amount of depreciation for the first month as expenses, the purchase price is reduced by the amount of depreciation charges. This indicator is called residual value;
• Further, depreciation is calculated based on the residual value. This indicator decreases monthly by the amount of depreciation until it becomes equal to 0. This month the useful life of the property expires, it is considered fully depreciated.

Example No. 3.

IP Utkin is a “simplified man”. Utkin operates in the retail trade sector (sells electrical goods through the ElektroDom store). To sell goods, the ElektroDom store is equipped with retail shelves, the cost of which is 82,640 rubles. every. There are a total of 3 such racks in the store (RUB 82,640 * 3 = RUB 247,920). When depreciating furniture equipment, Utkin uses the reducing balance principle. The shelf life for retail racks is 4 years. Furniture was purchased and installed in July 2021. Calculation of the depreciation amount will look like this:

How to include the cost of purchasing an OS in the book of income and expenses

In tax accounting, when applying the simplified tax system “income minus expenses,” depreciation is not accrued. The cost of the object is written off during the calendar year in which it was acquired (built), quarterly in equal parts (Clause 3 of Article 346.16 of the Tax Code of the Russian Federation). That is, if the object was put into operation:

• in the 1st quarter — written off at ¼ of the cost of the object;
• in the 2nd quarter - 1/3 of the cost of the object;
• in the 3rd quarter - ½ part each;
• in the 4th quarter - write-off is carried out at a time.

In the book of income and expenses (KUDiR), expenses are displayed on the last day of the reporting quarter.

In this case, the OS object:

• must be paid
• have correctly completed primary documentation for the acquisition,
• used in the activities of the enterprise,
• economically feasible
• must relate to depreciable property in accordance with Ch. 25 Tax Code of the Russian Federation.

The property was purchased in January 2021 for RUB 400,000. Then on the last day of each quarter of this year, 100,000 rubles should be written off to KUDiR. (400,000 ÷ for 4 sq.). If the object is paid for in the 3rd quarter. then on September 30 and December 31, 200,000 rubles are displayed. That is, at the end of the year in tax accounting the full cost of the fixed asset is paid off.

If the initial cost of the asset is no more than RUB 100,000. (Clause 1 of Article 257 of the Tax Code of the Russian Federation), then the entire amount can be taken into account as part of the costs at the time of payment at a time.

If payment for property is made in installments, then its value in tax accounting will be repaid in equal shares of the paid amounts.

In February 2021, I purchased a machine with a cost estimate of 800,000 rubles. Payment was made as follows:

1st quarter 2021 - 300,000 rub.

2nd quarter 2021 — 210,000 rub.

3rd quarter 2021 - 100,000 rub.

4th quarter 2021 — 90,000 rub.

1st quarter 2021 - 100,000 rub.

Costs should be included in the KUDiR as follows:

In 2021, the remaining 100,000 rubles. it is necessary to include 25,000 rubles in expenses in equal parts in each quarter. on 31.03, 30.06, 30.09, 31.12.

If an asset was purchased before the transition to the simplified tax system, the residual value must be written off in equal shares as expenses as follows (subclause 3 of article 346.16 of the Tax Code of the Russian Federation):

• During the calendar year, if the intended use period is no more than 3 years.
• For 3 years (50% in the 1st year, 30% in the 2nd year, 20% in the 3rd year), if the intended use period is more than 3 and up to 15 years inclusive.
• For 10 years, if the period exceeds 15 years.

Depreciation in accounting under the simplified tax system “income minus expenses” is calculated in accordance with the norms of PBU 6/01. In tax accounting, the cost of an object is repaid in equal parts within one calendar year, if it was acquired during the application of the simplified tax system. If an organization bought an asset while using OSNO, and from the beginning of the year switched to the simplified tax system, then the final cost of the asset is repaid according to the rules provided for in paragraph 3 of Art. 346.16 Tax Code of the Russian Federation.

Selling early won't lead to problems

When selling fixed assets, “simplers” include their selling price in income. In this case, nothing will be included in expenses, since the costs of the facility will already be completely written off.

However, there is an extremely significant exception to this rule, enshrined in paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation. The fact is that the possibility of accelerated write-off of the value of an asset under a special regime is a preference that some companies (IEs) may try to use to obtain an unjustified tax benefit. In order to cool the ardor of such enterprising individuals, the Code stipulates a “protective mechanism”. Its meaning is that if the OS is sold soon, the “simplistic” OS will be in for a real headache. We are talking about a situation when an object is sold before the expiration of 3 years from the end of the year, when its cost is taken into account in the simplified tax system expenses. And for property with a service life of over 15 years - until the expiration of 10 years from the date of its acquisition.

In this case, the special regime officer will have to recalculate the base for the single tax. Keep in mind: this rule also applies to fixed assets acquired before the transition to the simplified tax system (see letter of the Ministry of Finance of Russia dated July 29, 2016 No. 03-11-06/2/44660).

Such a recalculation is necessary, even if on the date of sale of the asset the special regime officer has already changed the object according to the simplified tax system to “income”. The same should be done by a company that transferred a fixed asset to its legal successor on the separation balance sheet in connection with the reorganization. The same applies to an enterprise that transferred OS “ahead of time” under a gift agreement or as a contribution to the authorized capital of another organization (see letters of the Ministry of Finance of Russia dated March 26, 2009 No. 03-11-06/2/50 and No. 03-11- 06/2/51, dated 04/06/2012 No. 03-11-06/2/51, dated 04/14/2014 No. 03-11-06/2/16837). But if the property is disposed of due to fire, theft, theft, obsolescence, etc., the tax base is not adjusted. This conclusion follows from the letter of the Federal Tax Service of the Russian Federation for Moscow dated December 1, 2005 No. 18-11/3/88107.

So, what are the specific actions of the “simplifier” during the “early” implementation of the OS? First of all, he needs to exclude the written-off value of the asset from the simplified taxation system. Then calculate depreciation on it using the “profitable” rules and include it in expenses. Moreover, for the “old” OS - starting from January of the year of transition to the special mode, up to and including the month of sale. And for new ones - starting from the month following the day when this OS was put into operation. Next, you need to pay an additional single tax and penalties (except for the situation when a loss arose in the previous period, which remained after recalculation of the base) and submit “clarifications”. Please attach an accounting statement explaining the reasons for the changes. At the same time, there is no need to make corrections to the Books of past periods. But the Book for the current calendar year will have to be corrected (clause 3 of article 346.16, clause 4 of article 259 and clause 5 of article 259.1 of the Tax Code of the Russian Federation, letters from the financial department dated 04/26/2019 No. 03-11-11/30795 and from 02/13/2015 No. 03-11-06/2/6557, Federal Tax Service of Russia dated 12/14/2006 No. 02-6-10/ [email protected] ).

There is no need to recalculate income tax upon the “early” sale of an object purchased before the transition to the simplified tax system.
Though it pleases. Example 2. What to do with the “early” sale of fixed assets
Let’s use the conditions of the previous example and assume that the company sold this fixed asset (whose fixed income index is 10 years) in August of the next year (that is, 2020). The company’s accountant first excluded it from the simplified tax system. expenses for 2021, expenses for the purchase of an object, reflected on September 30 and December 31 (total amount - 500,000 rubles). Then he showed in the simplified taxation system expenses of the previous year the depreciation on the sold asset (accrued using the straight-line method) for 4 months - from September to December. It amounted to 16,667 rubles. (RUB 500,000 / 10 years / 12 months x 4 months). After this, the company paid an additional advance payment for 9 months of 2021, tax for the same year and penalties, and submitted an updated declaration to the Federal Tax Service for this tax period with an accounting certificate and calculation. And in 2021, expenses included depreciation on fixed assets for 8 months (from January to August) in the amount of 33,333 rubles. (500,000 rubles / 10 years / 12 months x 8 months), but income includes its selling price. The company’s accountant rounded the depreciation amounts to full rubles in accordance with the recommendations of the Ministry of Finance of Russia (letter dated July 24, 2013 No. 03-11 -06/2/29385).

And about one more interesting situation from practice. The company's accountant knew in advance about the future “early” sale of the property. In order to avoid the upcoming hassle, he decided not to accept the costs of purchasing this OS in the corresponding tax period. When selling an asset, is it possible to include in the simplified taxation system expenses the amount of depreciation accrued on it? No, according to the Ministry of Finance. Without proper consideration of the value of the property, depreciation deductions for its “early” sale cannot be reflected (letter dated April 12, 2010 No. 03-11-06/2/58).

Corporate income tax

The provisions of Chapter 25 of the Tax Code of the Russian Federation provide the taxpayer with the right to independently decide how to determine the useful life of a used fixed asset item recognized as depreciable property, in order to apply the linear method of calculating depreciation (for additional information, see letter of the Ministry of Finance of Russia dated September 23, 2009 N 03-03- 06/1/608). In our opinion, the following options are possible:

1) on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated 01.01.2002 N 1 (hereinafter referred to as the Classification of OS) (clause 1 of Article 258 of the Tax Code of the Russian Federation);

2) based on the useful life determined on the basis of the OS Classification, reduced by the period of actual use of the fixed asset by the previous owners (in accordance with the first sentence of paragraph 7 of Article 258 of the Tax Code of the Russian Federation);

3) based on the useful life of the fixed asset item established by the previous owner, reduced by the period of its actual use by the previous owner (in accordance with the second sentence of paragraph 7 of Article 258 of the Tax Code of the Russian Federation).

At the same time, it should be taken into account that, in the opinion of specialists from the financial department, in the case of the acquisition of fixed assets that were used from an individual who is not an individual entrepreneur, the organization does not have the right to determine the depreciation rate for this property, taking into account the provisions of paragraph 7 of Art. . 258 of the Tax Code of the Russian Federation, since an individual does not establish the useful life of a fixed asset and does not depreciate it for tax purposes (see, for example, letters of the Ministry of Finance of Russia dated March 29, 2013 N 03-03-06/1/10056, dated March 20, 2013 N 03-03-06/1/8587, dated 03/15/2013 N 03-03-06/1/7939, dated 03/15/2013 N 03-03-06/1/7937).

In the situation under consideration, the organization acquires non-residential premises from an individual who is registered as an individual entrepreneur and who subsequently used the sold non-residential premises for rent. In this case, the specified individual entrepreneur applies the simplified tax system.

It should be noted that taxpayers who apply the simplified tax system do not charge depreciation on fixed assets acquired during the period of application of the specified taxation system for tax accounting purposes (clause 1, clause 3, article 346.16, clause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation ), which, in our opinion, indicates that there is no need to determine the useful life of fixed assets.

Taking into account the above position of the Ministry of Finance of Russia, we believe that this circumstance prevents the use in the situation under consideration of the third method of determining the useful life of a used fixed asset object, which, however, does not prevent the organization from reducing the useful life of the specified object, determined taking into account the OS Classification, by the period of its operation by two previous owners (second method), which follows from the literal meaning of clause 7 of Art. 258 Tax Code of the Russian Federation.

At the same time, we believe that the organization should document the number of years (months) of operation of non-residential premises by the previous owners.

As follows from Art. 313 of the Tax Code of the Russian Federation, confirmation of tax accounting data is provided by primary accounting documents (including an accountant’s certificate).

The Tax Code of the Russian Federation does not contain a specific list of documents necessary to confirm the service life of fixed assets by the previous owners. Therefore, we believe that the service life of non-residential premises by previous owners can be confirmed by any properly executed primary documents that directly or indirectly confirm the specified period.

The courts hold a similar point of view on this issue. For example, the resolution of the Federal Antimonopoly Service of the Volga Region dated February 24, 2009 N A12-12162/2008 notes that the legislation on taxes and fees and the legislation on accounting do not establish a specific primary document necessary to confirm the service life of the equipment by the previous owner. Therefore, based on paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, this circumstance can be confirmed by the taxpayer with any primary documents drawn up in accordance with the law, from which confirmation of the number of years (months) of operation of the property by the previous owner would follow (see also resolutions of the Federal Antimonopoly Service of the North Caucasus District dated April 15, 2010 N A32- 774/2009-33/44, FAS Volga District dated December 5, 2008 N A12-3509/08, Twelfth Arbitration Court of Appeal dated November 19, 2008 N 12AP-7254/2008).

According to specialists from the financial department and tax authorities, documentary evidence of the service life of the property by the previous owners are forms N OS-1 and (or) N OS-1a, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7 (see, for example, letters of the Ministry of Finance of Russia dated July 5 .2010 N 03-03-06/1/448, Federal Tax Service of Russia for Moscow dated 06/15/2010 N 16-15/ [email protected] ).

At the same time, it should be taken into account that from 01/01/2013 the use of unified forms of primary accounting documents is not mandatory, as follows from Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, therefore we believe that forms N OS-1 and (or) N OS-1a, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7, cannot be considered in as the only documents confirming the service life of fixed assets by the previous owners.

If it is not possible to document the service life of non-residential premises by the previous owners, then the determination of their useful life will be carried out in the general manner on the basis of the OS Classification (letter of the Ministry of Finance of Russia dated July 16, 2009 N 03-03-06/2/141).

Accounting for fixed assets in 2021 in accounting

For accounting purposes, when recording transactions related to fixed assets, PBU 6/01 is used. The main difference from the requirements of the tax code is the absence of a cost criterion for classifying an object as 01 account.

The Ministry of Finance in this PBU only provides for the possibility of classifying objects that meet the criteria of fixed assets, but costing less than 40,000 rubles. to inventory accounts. It should be noted that this is a right, not an obligation of the organization. The only strict criterion is objects worth 40,000 rubles. and it can no longer be attributed to the MPZ.

In the accounting policy, you can prescribe any cost minimum (within 40,000 rubles) for an asset, extending it both to all fixed assets and to a separate group. Or you can exclude the cost criterion altogether.

Those costs that form the initial cost of an asset are specified in clause 8 of PBU 6/01. The list of such expenses is open, i.e. In addition to the specific costs listed, there is a sub-item that includes other costs associated with the acquisition of the OS, its construction, etc.

Organizational property tax

In accordance with paragraph 1 of Art. 374 of the Tax Code of the Russian Federation, the objects of property tax (hereinafter referred to as the Tax) for Russian organizations are movable and immovable property (including property transferred for temporary possession, use, disposal, trust management, contributed to a joint activity or received under a concession agreement) , taken into account on the balance sheet as fixed assets in the manner established for accounting, unless otherwise provided by Art. 378 and 378.1 of the Tax Code of the Russian Federation.

The tax base for the Tax is determined as the average annual value of property recognized as an object of taxation. When determining the tax base for the Tax, property recognized as an object of taxation is taken into account at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization (clause 1 of Article 375 of the Tax Code of the Russian Federation).

Thus, to determine the tax base for the Organization Tax, it is necessary to use accounting data on the relevant objects of taxation.

The procedure for maintaining accounting records of fixed assets is carried out in accordance with PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01) and the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as Methodical instructions).

When accepting an asset for accounting as an item of fixed assets, the organization must determine its useful life, which is understood as the period during which the use of an item of fixed assets will bring economic benefits (income) to the organization (clause 4, 20 PBU 6/01 ).

From clause 20 of PBU 6/01, clause 59 of the Methodological Instructions, it follows that the useful life of fixed assets, including previously operated ones, is determined based on:

— the expected period of use of this object in accordance with the expected productivity or capacity;

— expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, and the repair system;

— regulatory and other restrictions on the use of this object (for example, rental period).

It follows from the above that in accounting, an organization has the right to independently determine the useful life of an acquired fixed asset item, including taking into account the number of years (months) of its operation by the previous owners. In this case, the organization is not obliged to follow the provisions of the OS Classification for these purposes.

The applicable procedure for determining the useful life of used fixed assets should be specified in the accounting policy for accounting purposes. We believe that if an organization decides to take into account the service life of fixed assets by previous owners, then it is advisable for it to have the appropriate supporting documents.

The texts of the documents mentioned in the experts’ response can be found in the GARANT legal reference system.

The acquisition of expensive equipment by a company or individual entrepreneur does not allow its cost to be reflected in tax expenses at a time. Write-off of expenses occurs for a certain period after the start of use of the object. This time-stretched reflection of costs in the tax base is called “depreciation.” In expenses under the simplified tax system, within which small businesses traditionally operate, depreciation deductions are taken into account in a special way.

Purchase documents

The main document is the contract. Price, moment of transfer of ownership, condition and components (if we are talking about a complex of premises) - everything will be spelled out in it. If an organization buys an OS in installments, then perhaps it will be transferred to its ownership, but will remain pledged to the seller until full payment.

The contract may provide that the right of ownership is transferred only after payment of the entire amount and interest (if any). Most often, this condition applies to leasing (actually a special type of lease with the right to buy). Leasing conditions may provide for both accounting on the balance sheet of the lessor and the lessee; accounting and tax accounting depend on this.

If for the seller the object is:

• the main means, then he draws up act OS-1a in one copy, which keeps for himself the invoice TORG-12 in two copies;
• goods, then only TORG-12 is compiled.

By the way! Form OS-1a can be drawn up in two copies and signed as a transfer document between the seller and the buyer. In some cases, the buyer takes into account the period of use specified by the seller for its own accounting purposes.

Additionally provided by the seller:

1. Technical plan.
2. Cadastral passport.
3. Extract from the Unified State Register of Real Estate (real estate register) - note that there is no mention of the encumbrance in it.
4. Acts on the transfer of water and electric meters. They indicate the meter number and its readings on the date of transfer of the object, so that you do not have to pay other people’s utility debts.
5. The act of delimiting the balance sheet ownership of electrical networks is necessary to determine where responsibility for the condition of the subscriber’s networks and equipment begins.
6. An expert opinion on the condition of the property and its compliance with fire and sanitary standards. Not necessarily, if the parties have no disagreements on this matter, then the status data is simply indicated in the text of the contract.
7. Other technical and registration documents.

To conclude a transaction and register you will need:

1. Documents confirming payment, if the moment of transfer of ownership depends on it.
2. The decision of the meeting of participants (the only participant) to approve the transaction. Moreover, such a decision is usually asked for, even if the transaction is not large, for reinsurance. Or it’s worth stocking up on evidence confirming that the transaction is not a major one and does not require a separate decision. As a rule, it is even more difficult.
3. Agreement and deed of transfer.
4. Documents of representatives. If a manager acts on behalf of an organization, then nothing is needed except a passport. If another employee, then a power of attorney is required.

So, the purchase and sale took place, and the organization became the owner of the property. Further actions depend on its readiness for use.

Is depreciation included in expenses?

Under the simplified tax system, as well as under the general taxation system, fixed assets include objects with a useful life of one year and a cost of 100,000 rubles or more.

The limit on the cost of fixed assets in tax accounting was increased to the given value in 2021. Previously, it was only 40,000 rubles. It is noteworthy that for accounting purposes, in which the assignment of an object to OS occurs according to the same principle, the value threshold was not increased, and remains at the level of 40,000 rubles to this day. Thus, an object, the acquisition of which cost the company, say, 70,000 rubles, will be written off at a time in tax accounting, but will be listed as a fixed asset in accounting. This discrepancy leads to significant differences in the amounts of expenses according to accounting and accounting data, but, however, these indicators almost never coincide. So, by and large, this point only leads to additional work for the accountant, who needs to keep track of the list of property that is and is not fixed assets at the same time. For individual entrepreneurs who do not keep accounting records, the difference in the amount of the value of an object when classified as fixed assets does not play any role. If such an individual entrepreneur keeps track of expenses in accordance with the applied simplified taxation system, then he should focus on the 100,000th threshold.

Next, an important point: each property that falls into the category of fixed assets has its own useful life; it can range from 1 year to 30 or more years, depending on the type of object. The entire list of fixed assets is presented in the All-Russian Classifier of Fixed Assets (OKOF), the current version of which (Rosstandart Classifier dated December 12, 2014 No. OK 013-94, OK 013-2014 (SNS 2008)) was updated in 2017.

When calculating income tax, the cost of the acquired fixed asset is written off over the entire useful life of the object. But depreciation of fixed assets under the simplified tax system “income minus expenses” is taken into account in a different order.

Answer

Hello, Nadezhda Nikolaevna.

If you develop an Income object using the simplified tax system, then you do not need to keep track of costs.

Depreciation charges under the simplified tax system, income minus expenses, are included in expenses and written off in equal shares quarterly throughout the year.

The residual value of fixed assets is equal to the original cost minus depreciation over the entire service life. To determine it, the amount of depreciation (credit of account 02) is subtracted from the original cost (debit of account 01).

According to Art. 608 paragraph 1 and art. 690 Civil Code and Art. 256 clause 1 of the Tax Code only the lessor has the right to calculate depreciation.

An exception is the case in which the lessee, with the consent of the lessor under the terms of the lease agreement, made capital investments in inseparable improvements to the leased property. These capital investments can be amortized by the lessor.

Depreciation of fixed assets under the simplified tax system “income minus expenses”

The possibility of writing off depreciation under the simplified tax system “income minus expenses” depends on the simultaneous fulfillment of several conditions. The purchased fixed asset must be paid for, received from the supplier, for which there are supporting documents, and put into operation. So, for example, a property received under a leasing agreement will reduce the tax base only after (and if) it is transferred to the lessee’s balance sheet and fully paid for.

If the use of an object requires a certain state registration, then the moment of accrual of depreciation cannot be earlier than the submission of documents within the framework of this procedure. Thus, depreciation of a building under the simplified tax system “income minus expenses” will be accrued only after the transaction for the acquisition of an object is registered with Rosreest. The depreciation of a car under the simplified tax system “income minus expenses” can be written off after registering the car with the traffic police.

Another important condition for classifying property as depreciable fixed assets is that the object must be purchased for the activities of a company or individual entrepreneur, that is, such expenses must be economically justified. Therefore, equipment that is, for example, manufactured or purchased from a third party for resale is not included in this category. By the way, the same rules apply to the depreciation of intangible assets under the simplified tax system “income minus expenses.”

After all the above conditions are met, you can include depreciation in expenses under the simplified tax system of 15%. However, unlike fixed assets acquired under the general taxation system, objects under the simplified tax system are written off within one reporting year - in equal parts at the end of each quarter. Thus, an object purchased, paid for and put into operation in the 1st quarter of the year will be depreciated in four equal installments on March 31, June 30, September 30 and December 31. If all conditions were met in the 3rd quarter, then the cost of the operating system will need to be divided in half and written off as expenses for the 3rd and 4th quarters. An object purchased in October can be accounted for at one time on the date December 31.

Thus, the useful life of property or equipment purchased on a simplified basis is not important. In this case, we can talk about a unique version of accelerated depreciation under the simplified tax system “income minus expenses.”

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It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.

• in 1 sq. — written off at ¼ of the cost of the object;
• in 2nd quarter - 1/3 of the cost of the object;
• in 3 sq. - ½ part each;
• in 4 sq.

Fixed assets and intangible assets acquired before the transition to the simplified tax system

Accounting for depreciation under the simplified tax system “income minus expenses” for objects acquired while applying the general taxation system also has its own specifics. On the date of transition to the simplified tax system, such fixed assets or intangible assets will already be partially written off according to the rules for calculating depreciation within the framework of income tax, that is, taking into account the useful life of this object.

In this situation, the conditional cost of the object is again determined, which will be reflected in “simplified” expenses. But it will be equal, of course, not to the original cost, but to the difference between it and the amount of accrued depreciation on the main asset. Actually, the remainder of the company’s value should be reflected in “simplified” expenses. But in this case, you still have to take into account the useful life of the OS or intangible assets.

For objects with a service life of up to 3 years, depreciation in the simplified tax system will be written off during the first calendar year of application of the simplified system. If the useful life is from 3 to 15 years, then during the first calendar year of applying the simplified tax system the company will be able to write off 50% of the cost of the object, during the second - 30% and during the third year - 20% of the cost. For objects with a useful life of more than 15 years, depreciation write-off is extended over the first 10 years of application of the simplified tax system (subclause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation). In the declared tax periods, depreciation amounts are reflected in expenses in equal shares for each reporting quarter.

Of course, you can switch to the simplified tax system not only from the general taxation system, but, for example, from the unified agricultural tax or UTII. In the first case, depreciation under the simplified tax system “income minus expenses” will be calculated based on the residual value of fixed assets and intangible assets determined on the date of transition, as the difference between the initial cost of the object and depreciation costs taken into account during the period of application of the “agricultural” special regime based on the norms prescribed in subclause 2 of clause 4 of article 346.5 of the Tax Code. When switching to the simplified tax system with UTII, the residual value of the depreciable object will be determined according to accounting data (clause 2.1, article 346.25 of the Tax Code of the Russian Federation).

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Tax accounting: general approach

As a rule, the mechanism for reflecting depreciation when calculating taxes depends on the tax system chosen by the company (IP).
If we talk about whether depreciation is included in expenses under the simplified tax system, then for the purposes of calculating the single simplified tax, such companies do not charge depreciation at all.

To understand whether depreciation is included in expenses under the simplified tax system, it is important to know the key criterion: the law must recognize fixed assets and intangible assets as depreciable property in the context of corporate income tax (clause 4 of article 346.16 of the Tax Code of the Russian Federation). What about the rest of the property? Feel free to include the costs of its purchase as material expenses on the basis of clause. 5 clause 1, clause 2 art. 346.16 et sub. 3 p. 1 art. 254 Tax Code of the Russian Federation.

EXAMPLE

If a company using the simplified tax system put a machine into operation in December 2016, then it must be included in expenses in full in the 4th quarter of 2016, since this is the last quarter of the tax period.