The procedure for tax accounting of fixed assets in 2017-2018

What property is considered depreciable for tax purposes in 2017–2018?

In 2017–2018, property that is used by the company for the purpose of generating income and that belongs to the company by right of ownership should still be considered depreciable. In this case, the useful life of such property must be more than 12 months, and the initial cost must exceed 100,000 rubles. (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

NOTE! The cost limit should apply only to those fixed assets that the company put into operation after 01/01/2016 (Clause 7, Article 5 of the Law “On Amendments to the Tax Code of the Russian Federation” dated 06/08/2015 No. 150-FZ).

If the company plans to use the property in its core business for more than 12 months, the following options are possible:

• if the company put the property into operation before 01/01/2016, it is recognized as fixed assets if its value is more than 40,000 rubles;
• if the property was put into operation after 01/01/2016, then it can be taken into account as fixed assets only if its value exceeds 100,000 rubles.

On the procedure for accounting for fixed assets worth up to 100,000 rubles. can be read in the article “Accounting for fixed assets worth up to 100,000 rubles” .

New criteria for fixed assets

The Federal Standard does not replace Instruction No. 157n (as amended on September 27, 2017), but establishes fundamental accounting rules for fixed assets (fixed assets).
The two documents exist in parallel, and in the near future we can expect that this instruction and the acts detailing it (No. 162n, 174n, 182n) will be adjusted in accordance with the provisions of the Federal Accounting Service. One of the most important differences lies in the very interpretation of the term “fixed assets”. From January 1, 2021, this concept includes not just material objects, but material values ​​that are assets. This means that in addition to the standard requirements for an object, a new one appears - to have useful potential. This means that the object can be used to perform state (municipal) functions or provide services, pay off obligations, or exchange for other assets. An object can be accepted for accounting as a fixed asset only if its initial cost is reliably estimated.

If these criteria of the federal standard are not met, then the object is accounted for in an off-balance sheet account. Please note: in contrast to instruction No. 157n, there are no conditions for mandatory state registration of rights to real estate in the FSB.

Another innovation is the ability to classify leased objects or those received for use free of charge as fixed assets. The requirements for such OS are dictated by the FSBU "Rent". In addition, some treasury property should now be taken into account as fixed assets. At the same time, two groups of objects are removed from the category of fixed assets: biological assets, if they are used for the production of bioproducts, and real estate intended for sale. Perennial plantings themselves (not producing bioproducts) remain part of the OS. A separate accounting account may be allocated for them.

A cultural heritage asset is recognized by the OS only in two cases: if there is an opportunity to obtain future economic benefits or useful potential associated with the specified asset, or if its useful potential is not limited to cultural value. In other cases, such an object is reflected in off-balance sheet accounts at a conditional valuation of 1 ruble.

There are few significant differences in the definition of the accounting unit and the procedure for accepting fixed assets for accounting. It is worth mentioning that the FSB introduces the concept of “OS complex”, that is, it allows objects with an equal useful life and insignificant cost to be considered as an inventory unit.

What's new in the rules for tax accounting of fixed assets in 2017–2018

An innovation for 2021 is a new classification of fixed assets included in depreciation groups, based on the new OKOF (Order of Rosstandart dated December 12, 2014 No. 2018-st, Government Decree of the Russian Federation dated January 1, 2002 No. 1 as amended by Government Decree dated July 7, 2016 No. 640) .

NOTE! The new classification of fixed assets, applied from 2021, is intended only to determine the useful life of fixed assets for the purpose of calculating income tax. Decree of the Government of the Russian Federation dated July 7, 2016 No. 640, para. 2 clause 1 of the Decree of the Government of the Russian Federation dated 01.01.2002 No. 1, providing that the classification of fixed assets can be used for accounting purposes, is excluded.

In the new classification, fixed assets are grouped differently:

• the codes and names of fixed assets have changed;
• objects were added that were not in the old classification;
• Some items have been moved from one depreciation group to another.

For example, trucks with a carrying capacity of 3.5 to 5 tons in the old OKOF were included in the 4th depreciation group (SPI - from 5 to 7 years), and in the new one they belong to the 5th depreciation group (SPI - from 7 to 10 years).

Naturally, in such a situation, accountants asked questions: what SPI is used for fixed assets put into operation before 01/01/2017 and is it necessary to recalculate income tax on objects for which the SPI has changed? Accountants were able to see the answers to these questions in the letter of the Ministry of Finance of the Russian Federation dated November 8, 2016 No. 03-03-RZ/65124, in which it was explained that in relation to fixed assets put into operation before January 1, 2017, the SPI determined by the taxpayer when introducing them is applied into operation (letter of the Ministry of Finance of the Russian Federation dated November 8, 2016 No. 03-03-RZ/65124).

In 2021, companies have the opportunity to reduce their income tax (or advance payments for this tax) by using an investment tax deduction. The company can choose the method of writing off the cost of the operating system:

• calculate depreciation;
• or apply an investment deduction.

Find out more from the publications:

• “Investment tax deduction - a new opportunity to optimize income tax”;
• “Investment tax deduction for income tax from 2018.”

List of regions that have established a tax on movable property in 2021

What to do with VAT on purchased OS

The Tax Code of the Russian Federation establishes 2 possible methods of accounting for the amount of input VAT on newly purchased fixed assets:

• accept for deduction in the tax base for VAT (as for most raw materials and supplies used by the enterprise in production);
• include the amount of VAT in the cost of fixed assets, at which such fixed assets will be accepted for accounting for both accounting and tax purposes.

The choice of a specific accounting method depends on the fulfillment of certain criteria prescribed in paragraph 2 of Art. 171 Tax Code of the Russian Federation.

In particular, a company can deduct input VAT if the following conditions are met:

• the company intends to use the operating system only for activities subject to VAT;
• The fixed asset was accepted for accounting by the company;
• There is an invoice from which you can determine the amount of input VAT on the OS.

IMPORTANT! A deduction for fixed assets can be claimed within 3 years following the period when the fixed assets were accepted for accounting. If the deadline is missed, the deduction cannot be used (letter of the Ministry of Finance of Russia dated 02/05/2016 No. 03-07-11/5851).

Look for another nuance of the deduction for fixed assets in the article “Is it possible to “stretch” the deduction for one invoice over several quarters?” .

If a company bought an OS that will be used in activities not subject to VAT, then the company includes VAT in the accounting value of the OS.

If the fixed assets in an enterprise can serve the purposes of both VAT-taxable and non-taxable activities, then part of the input VAT reduces the VAT base, and the remaining part should be taken into account in the cost of the fixed assets (clause 4 of Article 170 of the Tax Code of the Russian Federation) based on the proportion of revenue from the relevant types of activities in the total turnover of the company for the tax period.

Expenses for fixed assets on the simplified tax system - how to take into account

The simplified taxation system (STS) has a number of features, one of which is tax accounting of fixed assets. Expenses on fixed assets under the simplified tax system are recognized according to rules that are completely different from either accounting or tax purposes for profits. And of course, payment plays an important role in these rules. The cash method has not been canceled!

It is worth admitting that the method of recognizing expenses is very profitable and allows you not to stretch out the pleasure of calculating depreciation over many years, but to take them into account immediately in the year of acquisition of the fixed asset. Therefore, let's look at taking into account the OS when applying the simplified tax system in more detail.

The content of the article:

1. Limit of fixed assets on the simplified tax system and other criteria

2. Initial cost of OS under simplified tax system

3. VAT on fixed assets using the simplified tax system

4. Postings to the simplified tax system for a fixed asset upon purchase

5. Expenses for fixed assets on the simplified tax system

6. Features of accounting for fixed assets purchased in installments

7. Is it necessary to calculate depreciation of fixed assets using the simplified tax system?

8. The organization sells fixed assets using the simplified tax system

9. Fixed assets for the simplified tax system in 1C 8.3.

More on everything in order later in the article. And if you want to learn only the most important things on the topic, watch the video.

Limit of fixed assets on the simplified tax system and other criteria

Under the simplified tax system with the object of taxation “income minus expenses,” taxpayers can take into account as expenses the costs of acquiring and creating fixed assets, their reconstruction, modification, and other similar costs (Article 346.16 of the Tax Code of the Russian Federation). Unfortunately, when the object of taxation is “income”, it is impossible to take into account the costs of purchasing an operating system.

As assets under the simplified tax system, assets are used that are recognized as depreciable property according to the rules of Chapter 25 of the Tax Code of the Russian Federation (Income Tax). The costs of changing and improving the operating system are determined in accordance with paragraph 2 of Art. 257 Tax Code of the Russian Federation.

The main OS criteria in simplified tax accounting are the same as for the general system:

1. OS belongs to the organization by right of ownership (except for other cases provided for by law),
2. The OS is used for business activities (receiving income),
3. The useful life of the OS is more than 12 months, its initial cost is more than 100,000 rubles.

At the same time, it is necessary to remember that organizations whose residual value of fixed assets on their balance sheet as of 10/01/2017 did not exceed 150 million rubles could switch to the simplified tax system from 2021. according to accounting data. According to recent clarifications from officials, this restriction also applies to individual entrepreneurs.

Example 1

On June 5, 2021, equipment worth 80 thousand rubles was purchased. Determine the procedure for recording equipment for the purposes of the simplified tax system.

In accounting, equipment is reflected as fixed assets. In tax accounting, the limit on fixed assets for the simplified tax system established by Chapter 25 of the Tax Code of the Russian Federation - the cost of 100,000 rubles - is not met, therefore, equipment is not taken into account as fixed assets, but is reflected as part of material expenses.

In the Book of Accounting for Income and Expenses under the simplified tax system (KUDiR), expenses are reflected in section I, and section II, intended to reflect expenses for the acquisition of fixed assets, is not filled out.

It is necessary to take into account that since fixed assets are classified according to the rules of Chapter 25 of the Tax Code of the Russian Federation, then under the simplified tax system it is impossible to include in fixed assets and expenses property that is not recognized as depreciable under Chapter 25 of the Tax Code of the Russian Federation. These are, for example, land plots, objects transferred for free use and some other property.

Initial cost of OS under simplified tax system

If fixed assets are purchased when applying the simplified tax system, then their cost is determined according to accounting rules (PBU 6/01).

If the accounting policy for accounting purposes defines a simplified procedure for accounting for fixed assets, then the initial cost of fixed assets under the simplified tax system when purchasing them for a fee will be the costs of purchasing the fixed assets and its installation (for cases where installation is not included in the purchase price). When constructing fixed assets, these are the amounts of payment under construction contracts and similar agreements related to the construction of fixed assets.

Other costs associated with the acquisition of OS are not taken into account in the simplified method as part of the initial cost.

In all other cases, other costs associated with the acquisition of the OS will be included in its initial cost. Examples of such expenses may be the cost of information and consulting services, remuneration to intermediaries in the purchase of fixed assets, customs duties and fees.

For fixed assets that were acquired using other taxation systems, when switching to the simplified tax system, special rules apply, established by Article 346.25 (clauses 2.1 and 4) of the Tax Code of the Russian Federation.

The basic rules are given in Table 1.

Table 1.

The initial cost of the fixed assets must also be determined by individual entrepreneurs using the simplified tax system, although they have the right not to keep accounting records.

VAT on fixed assets on the simplified tax system

A peculiarity of accounting for the cost of purchasing fixed assets is that the VAT on fixed assets under the simplified tax system, paid upon purchase, in this case is not allocated as a separate expense, but is taken into account in the cost of the fixed assets.

This is due to the fact that non-refundable taxes in accordance with clause 8 of PBU 6/01 are included in the initial cost of fixed assets. In this case, VAT is not recognized as a separate expense.

In addition, the Tax Code of the Russian Federation contains relevant provisions:

• Chapter 21 of the Tax Code of the Russian Federation stipulates that VAT defaulters take into account the VAT amounts presented by suppliers on fixed assets in their cost (subclause 3, clause 2, Article 170 of the Tax Code of the Russian Federation),
• Chapter 26.2 of the Tax Code of the Russian Federation determines that under the simplified tax system, the cost of fixed assets is formed according to the accounting rules (clause 3 of Article 346.16 of the Tax Code of the Russian Federation).

Postings to the simplified tax system for a fixed asset upon purchase

Accounting entries on the simplified tax system for a fixed asset upon purchase are the same as for the acquisition of fixed assets under any other tax system (with the exception of VAT accounting).

Table 2.

In the future (from the month following the month the OS was put into operation), depreciation is calculated for the OS in accounting. Accounting for fixed assets directly affects the calculation of property taxes; you can learn about it in a separate article .

In tax accounting using the simplified tax system, expenses for fixed assets are taken into account in a special manner, determined by the provisions of Chapter 26.2 of the Tax Code of the Russian Federation. More on this later.

Expenses for fixed assets using the simplified tax system

Expenses on fixed assets using the simplified tax system are recognized subject to the following conditions:

1. The OS must be put into operation,
2. The OS must be used in business activities,
3. the purchase of the OS must be paid,
4. when purchasing OS that are subject to state registration, it is necessary to document the fact of submitting documents for registration,
5. expenses for the acquisition of OS must be economically justified, documented and aimed at generating income.

Please note that payment of a fixed asset is one of the conditions for recognizing expenses for its acquisition. Therefore, it will not be possible to take into account the cost of fixed assets received as a contribution to the authorized capital of the organization.

Expenses on fixed assets using the simplified tax system are taken into account evenly over the remaining period until the end of the tax period. These expenses are reflected on the last day of the reporting period (letter of the Ministry of Finance of the Russian Federation dated March 27, 2012 No. 03-11-11/103). This rule applies to the case when the OS is purchased while using the OS.

Example 2. OS cost 300 thousand rubles. (including VAT) purchased in May 2021. Determine how expenses on fixed assets will be reflected on the simplified tax system. The cost of purchasing OS must be reflected in 3 parts of 100 thousand rubles. for June 30, September 30, December 31, 2021.

Expenses on fixed assets acquired before the application of the simplified tax system are recognized differently, based on the useful life of the fixed assets.

Table 3.

The service life (useful life) under the simplified tax system can be determined in accordance with the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1).

Features of accounting for fixed assets purchased in installments

If the fixed asset was purchased in installments, then the expenses for such fixed asset must be reflected in parts, in the amount of paid amounts (letter of the Federal Tax Service of the Russian Federation dated 02/06/2013 No. ED-4-3/1818).

Example 3

Let's use the conditions of example 2. Let's assume that the OS was purchased in installments with payment of 100 thousand in May 2021, another 100 thousand in November 2021, and the final payment will be made in April 2021. Let us determine the procedure for reflecting expenses under the simplified tax system.

Solution.

1. On June 30, 2021, 33,333.33 (100,000.00 / 3 quarters) will be taken into account in expenses.
2. On September 30, 33,333.33 will also be taken into account in expenses.
3. On December 31, expenses will include 133,333.33 (100,000.00 / 3 quarters + 100,000.00 / 1 quarter).
4. Total for 2021 reflected in expenses 200,000.00
5. March 31, 2021 there is nothing to take into account in expenses.
6. June 30, September 30. On December 31, 2021, 33,333.33 (100,000.00 / 3 quarters) will be taken into account in expenses.

Is it necessary to calculate depreciation of fixed assets using the simplified tax system?

Often, an accountant has a question about whether it is necessary to calculate depreciation of fixed assets using the simplified tax system.

In accounting - necessary. In tax accounting using the simplified tax system, depreciation is not charged; expenses are reflected according to the rules we discussed above. Please do not confuse it with tax accounting for the purpose of calculating income tax (there is depreciation there)!

But it is sometimes necessary to calculate depreciation for tax purposes under the simplified tax system, for example, when selling fixed assets; we will consider this case further.

The organization sells fixed assets using the simplified tax system

If an organization sells a fixed asset using the simplified tax system, it needs to take into account the possible tax consequences of such a sale. The main feature of the simplified tax system is that if fixed assets are sold, the useful life of which has not expired, then for tax accounting purposes it is necessary to compare the amount of expenses on fixed assets already reflected in the simplified tax system with the amount of possible tax depreciation on fixed assets (if the fixed assets was used not for the simplified sleep system, but for the OSNO).

If expenses under the simplified tax system turn out to be more than the accrued depreciation, then tax expenses under the simplified tax system in some cases will have to be recalculated.

In what cases is recalculation done:

Table 4.

So, you have determined that you need to do a recalculation. How to proceed:

1. Calculate depreciation of fixed assets according to the rules of Chapter 25 of the Tax Code of the Russian Federation. Depreciation can be calculated either linearly or non-linearly, as determined for tax accounting. The calculation can be made using an accounting certificate.
2. Compare the amount of accrued depreciation with the amount of fixed assets expenses recorded for the tax period.
3. If the amount of previously taken into account expenses turns out to be greater than the accrued depreciation, the amount of their excess over the amount of accrued depreciation will have to be excluded from tax accounting.
4. Submit an updated declaration according to the simplified tax system.
5. Pay the simplified tax system to the budget.
6. Calculate and pay tax penalties.

It is better to complete points 4-6 simultaneously (in one day).

Please note that this procedure also applies to fixed assets acquired before the transition to the simplified tax system.

Example 4

Primer LLC applies the simplified tax system with the object of taxation “income minus expenses” from the moment of registration of a legal entity (07/01/2017). In August 2021, equipment worth 400 thousand rubles was purchased, paid for and put into operation. (including VAT). Useful life – 4 years. On April 17, 2021, Primer LLC is selling fixed assets using the simplified tax system. Let’s assume that income in 2021 was 500 thousand rubles each quarter, and other expenses were 200 thousand rubles each quarter.

The initial and calculated data will be reflected in Table 5.

Table 5.

thousand roubles.

The equipment was sold in April 2021, less than three years have passed since the recognition of expenses for the purchase of equipment - it became necessary to recalculate the simplified tax system for 2021.

For recalculation, we determine tax depreciation for each period. Let us assume that the calculation is based on the straight-line depreciation method. Since the equipment was put into operation in August 2017, depreciation is accrued from September 2021.

Depreciation amounts:

1. Monthly – 400 /48 = 8.33 thousand rubles.
2. For 9 months of 2021 – 8.33 * 1 = 8.33 thousand rubles.
3. For 2021 – 8.33 * 4 = 33.33 thousand rubles.

Calculation of penalties

Penalties must be charged on the amount of the additional payment under the simplified tax system (arrears under the simplified tax system). The additional payment for the advance payment and the simplified tax system, as well as the payment of penalties, was made on April 20, 2021. The advance payment penalty for 9 months of 2021 will be:

28,750 * 4 days * 8.5% * 1/300 +

28,750 * 26 days * 8.25% * 1/300 +

28,750 * 23 days * 8.25% * 1/150 +

28,750 * 56 days * 7.75% * 1/150 +

28,750 * 42 days * 7.5% * 1/150 +

28,750 * 25 days * 7.25% * 1/150 =

32.58 + 205.56 + 363.69 + 831.83 + 603.75 + 347.40 = 2,384.81 rubles.

The advance payment penalty for 2021 will be:

26,250 * 17 days * 7.25% * 1/300 = 107.84 rubles.

Fixed assets for usn in 1C 8.3

Fixed assets on the simplified tax system in 1C 8.3 are reflected in compliance with the following recommendations. For fixed assets that do not require installation and are transferred into operation immediately after receipt, one document is drawn up - “Receipt (act, invoice)”, type of operation “Fixed Assets”.

For OSs that do not require installation, but are not put into operation on the same day they were received, you will have to fill out 2 documents:

1. Document “Receipt (act, invoice)”, type of operation “Equipment”. This document does not make entries for tax accounting under the simplified tax system.
2. Document “Acceptance for accounting of fixed assets”. After this document is completed (the fixed assets are reflected in account 01 “Fixed Assets”), the costs of fixed assets can be taken into account under the simplified tax system.

On the “Tax Accounting (STS)” tab, you must reflect:

• in the field “cost (amount of expenses of the simplified tax system)” - the amount of expenses for the acquisition of fixed assets under the simplified tax system (including the amount of VAT, if any),
• in the “date of acquisition” field - the date of acquisition of the fixed asset object,
• in the field “useful life (USN)” - the useful life of the asset under the simplified tax system,
• in the “procedure for including cost in expenses” field – “include in depreciable property.” This is the most important field for tax accounting of fixed assets under the simplified tax system. And although the name of the field in the 1C program may be confusing, it is precisely when choosing this wording that the costs of acquiring the operating system will be taken into account in tax accounting under the simplified tax system on a quarterly basis in equal shares.
• in the “Payment” field - for the selected OS, enter the date and amount of payment, if on the date of the OS documents the OS was paid in full or in part.

Recognition of expenses for fixed assets is reflected in accounting at the end of the quarter when performing the routine month-closing operation “Recognition of expenses for the acquisition of fixed assets for the simplified tax system.”

When carrying out this regulatory operation, records of expenses for the purchase of fixed assets are included in the tax accounting registers “Book of Income and Expenses (Section I)” and “Book of Income and Expenses (Section II)”.

In our article we examined the features of accounting for fixed assets under the simplified tax system. If you have any questions or would like to clarify some points, leave your comments below.

Expenses for fixed assets on the simplified tax system - how to take into account

Initial cost of fixed assets in accounting

If a company receives/purchases fixed assets, the primary task for the accounting specialist is to calculate the cost of the fixed assets at which it will be accepted for accounting.

As follows from paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of an asset is calculated as the sum of all costs that the company incurred in connection with the acquisition of such an asset.

This value in tax accounting can be formed by:

• amount paid to the OS seller;
• input VAT, if such OS will serve the purposes of the company’s VAT-free activities, as discussed above;
• costs of delivering the OS to the purchasing company;
• other costs associated with preparing the OS for work (it is important that without such work the company could not use the OS in its activities, otherwise these costs will not form the initial cost of the OS);
• customs duties, fees, state duties, etc.;
• some other costs that are directly associated with the company’s acquisition of an OS (the list is open).

NOTE! It should be remembered that for tax purposes, the initial cost does not include interest on the loan that the company took out to purchase the operating system. In accounting, the approach is different: interest forms the initial cost of the asset.

To learn about the situation in which property with an initial cost that is less than the limit established for classification as depreciable property may be included in the fixed assets, read the material “How to account for an asset if less than 100 thousand rubles were paid for it and then reconstructed for 1 million? .

Fixed assets up to 10,000 rubles in 2021: accounting features

Such fixed assets are accounted for in off-balance sheet account 21. The value of the property is reflected in monetary equivalent:

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

Example. The institution purchased the lamp for 3,500.00 rubles. The accountant reflected the transactions:

IMPORTANT!

Depreciation of fixed assets in 2021 in budgetary organizations, as well as in autonomous and government institutions, is not accrued for this group of property objects! In other words, the value of the property is written off at a time to the current expenses account or to the main production account, and such assets are not taken into account on the balance sheet. At the same time, the object is accounted for in a special off-balance sheet account, which allows for reliable analytical accounting.

What is important to remember in order to correctly determine the useful life of the OS

Determining the useful life of an asset often causes difficulties for tax accounting specialists.

Let's consider an approximate algorithm of actions to determine the SPI for the OS.

Step 1. Determine which OS group the object purchased by the company belongs to. To do this, we study the OS classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 as amended by Government Decree No. 640 dated July 7, 2016 (hereinafter referred to as classification 1), and correlate a specific OS with the corresponding groups. In this case, it is important to pay attention not only to the names in classification 1, but also to the notes, since the legislator could exclude any OS from the group or, on the contrary, add others.

IMPORTANT! If in classification 1 the OS group is named, then to find out whether the company’s OS object is included in such a group, you need to use OKOF.

After compliance has been established, the company takes the SPI framework prescribed in classification 1 for the depreciation group and sets for its operating system any SPI that corresponds to the interval values ​​of classification 1. This is stated in the letter of the Ministry of Finance of Russia dated March 31, 2016 No. 03-03- 06/1/18112.

Step 2. If it was not possible to determine the SPI using OKOF, the company must do this through its own calculations based on technical documents of OS manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).

NOTE! If the purchased OS has already been used by another company, the new owner can reflect the SPI in his accounting, minus the period of use of this OS by the previous owner. Read more about this here .

Features of grouping OS objects

The standard established new principles for grouping operating systems. Previously, there were only two groups: “Non-residential objects” and “Structures”. From 2021, there will be only one group - “Non-Residential Properties”. There are no separate groups for the library collection and jewelry. They will be placed in the “Other OS” category.

A separate group has appeared for investment real estate. This includes movable objects and real estate that are intended to be rented out.

For correct accounting, already accounted objects must be moved. If objects no longer correspond to the previously selected category, you need to move them to another group. The cost of the items remains the same.

Operating assets are moved between accounts once through the “Financial total of previous periods” account. The movement is carried out on the basis of a certificate drawn up in form 0504833.

Nuances of using bonus depreciation

The depreciation bonus is the next point, which any specialist in asset accounting in an organization should also have a clear understanding of.

IMPORTANT! Bonus depreciation can only be used for tax accounting purposes. Its use does not affect the financial statements in any way.

The essence of the depreciation bonus comes down to the following: at the time of acquiring an operating system, a company can immediately write off up to 30% of the original cost of the operating system as expenses, thus significantly reducing the tax base for income tax.

At the same time, we should not forget that such a premium can be applied not only to new operating systems, but also to existing ones that have undergone modernization.

For more information about modernization, see the article “Modernization of fixed assets - accounting and tax accounting” .

NOTE! For a company that has decided to apply bonus depreciation, it is important to consolidate the corresponding provision in the accounting policy, describing the procedure for its application (to which groups of fixed assets it is applied, what is the amount of the bonus, etc.).

However, the company should be aware that the depreciation bonus can immediately reduce the initial cost of the fixed assets by 30%, which means that depreciation on the object in subsequent tax periods will be accrued in a significantly smaller amount. Despite the tax savings in the 1st tax period (when the asset was accepted for accounting), in subsequent periods the use of such a premium will increase the company’s tax costs.

For information on depreciation methods for fixed assets, see the article “Which method to choose for calculating depreciation in tax accounting?” .

Accrual methods

The current accounting instructions provide for only three accrual methods:

• linear - assumes an even distribution of the cost of the object throughout the entire period of the investment project. That is, the amounts of monthly depreciation deductions are a constant value, moreover, they are equal to each other throughout the entire SPI period;
• reducing balance method - this method involves calculation based on the residual value of the object. That is, the amount of annual depreciation is calculated in relation to the residual price. The calculation is made taking into account the SPI. It is also permissible to use a special coefficient - the depreciation acceleration coefficient;
• calculation of depreciation in proportion to the volume of goods or products produced - involves the calculation of amounts depending on the expected productivity of the object or on the expected indicators of use. The method is effective for seasonal operation of fixed assets. When the facility is at maximum capacity, the amount of deductions is maximum, and during months of downtime (production stoppage) it is reduced to zero.

But in tax accounting, only two methods of depreciation of fixed assets are recognized as valid - the linear accrual method and the non-linear one.

How does the sale of OS affect tax accounting?

When selling fixed assets, a company may have tax consequences both in terms of VAT and income tax.

Regarding VAT, organizations must first of all understand that the input VAT previously accepted for deduction on the OS being sold does not need to be restored for payment. Even if the OS is sold at a price less than its residual value (clause 3 of Article 170 of the Tax Code of the Russian Federation).

However, there is an exception to this rule: if the company did not sell, but transferred its fixed assets to the authorized capital of another company, it will have to restore the input VAT previously accepted for deduction on the transferred fixed assets in proportion to its residual value (subclause 1, clause 3 of Art. 170 of the Tax Code of the Russian Federation).

NOTE! The residual value is calculated according to accounting data as the original cost minus the accrued total depreciation.

When a company sells an operating system, the tax rate may be applied differently. So, the following options are possible:

• The company accounted for fixed assets without input VAT. Then VAT is charged on top of the sale price at the standard rate of 18%.
• Input VAT was included in the accounting cost of the fixed assets. In this case, the amount of VAT is determined at the calculated rate (18/118) in relation to the difference between the sale price and the residual value of fixed assets according to the accounting data of the selling company (clause 3 of Article 154 of the Tax Code of the Russian Federation).

In terms of income tax, the sale of fixed assets entails the following consequences:

• the company generates taxable income in the amount of the selling price of the fixed assets (excluding VAT);
• as part of the expenses, the company indicates the residual value of the fixed assets;
• if a loss is generated as a result of the operation, the company begins to write it off evenly over the remaining SPI for the sold object (clause 3 of Article 268 of the Tax Code of the Russian Federation).

NOTE! In the case of sale to a related party of fixed assets for which the depreciation bonus mechanism was applied earlier than 5 years from the date of their commissioning, the amounts of the depreciation bonus are subject to restoration and inclusion in the tax base for income tax (clause 9 of Article 259 Tax Code of the Russian Federation).

Organization of accounting for the sale of OS

Fixed assets can be disposed of from a company in different ways. One of the most common is sale.

When selling a fixed asset, it is important to fill out all the documents correctly and make the correct entries.

In addition to standard documents for implementation (UPD, delivery note, invoice), you should sign an OS or OS-1 act.

Example. Metr LLC decided to sell the Renault car purchased in 2021. For 15 months of using Renault, depreciation was accrued in the amount of 131,450 rubles. The initial cost of Renault is 526,000 rubles, the residual cost is 394,550 rubles (526,000 - 131,450). The sales cost is 490,000 rubles.

The accountant of Metr LLC made the following entries:

Debit 62 Credit 91 - 490,000 - shows the proceeds from the sale of Renault;

Debit 91 Credit 68 - 74,745.76 - VAT charged on proceeds from the sale of Renault (490,000 x 18/118);

Debit 01 subaccount “Disposal” Credit 01 - 526,000 - the initial cost of Renault was written off;

Debit 02 Credit 01 subaccount “Disposal” - 131,450 - depreciation accrued on Renault for the period of operation at Metr LLC is written off;

Debit 91 Credit 01 subaccount “Disposal” - 394,550 the residual value of Renault was written off.

Reflection of OS liquidation in tax accounting

The operating system in an enterprise can be disposed of not only due to sale, but also as a result of, say, liquidation.

If a fixed asset is liquidated, then the question of the need to restore VAT becomes relevant. Despite the fact that the liquidation of objects before their useful life expires is not included in the list of cases when it is necessary to restore VAT, the Ministry of Finance of the Russian Federation believes that VAT should be restored (letters of the Ministry of Finance of Russia dated February 17, 2016 No. 03-07-11 /8736, dated 03/18/2011 No. 03-07-11/61, dated 01/29/2009 No. 03-07-11/22).

However, this point of view does not find support in the courts (see the ruling of the Supreme Arbitration Court of the Russian Federation dated July 15, 2010 No. VAS-9903/09 in case No. A32-26937/2008-19/491, the resolution of the Administrative Court of the North Caucasus District dated October 29, 2014 No. F08 -7499/2014 in case No. A53-17381/2013, FAS North Caucasus District dated November 23, 2012 in case No. A32-36919/2011, FAS Moscow District dated March 23, 2012 in case No. A40-51601/11-129-222 , FAS Volga District dated January 27, 2011 in case No. A55-7952/2010, FAS West Siberian District dated December 15, 2009 in case No. A45-4004/2009, FAS Central District dated March 10, 2010 in case No. A35-8336\08 -C8).

In this case, the company can deduct VAT on work related to the liquidation process, but only after the acceptance certificate for the relevant work has been signed and an invoice for this work has been received (clause 6 of article 171, clause 1 of art. .172 Tax Code of the Russian Federation).

In terms of income tax, when liquidating an operating system, certain consequences arise:

• the residual value of fixed assets and liquidation costs are included in non-operating expenses (subclause 8, clause 1, article 265 of the Tax Code of the Russian Federation);
• the market value of materials that the company received as a result of the liquidation of the OS is taken into account as non-operating income (clause 13 of Article 250 of the Tax Code of the Russian Federation).

If an enterprise adheres to the above position of the Ministry of Finance of the Russian Federation on the issue of restoring VAT on liquidated fixed assets, then the restored VAT is subject to inclusion in other expenses (clause 3 of Article 170, Article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 4, 2016 No. 03-07- 11/25579).

Results

The mechanism for accounting for fixed assets in 2017–2018 basically remained the same. From January 1, 2017, the classification of fixed assets included in depreciation groups has changed.

From 01/01/2018, companies have the right to choose how to take into account the cost of fixed assets when calculating income tax: charge depreciation or apply an investment tax deduction.

To correctly reflect fixed assets accounting transactions in reporting, it is important to understand how the IFI of an object is determined, how its initial and residual value is calculated, and how acquisition and sale transactions affect the mechanism for assessing VAT and income tax.
In addition, the issues of calculating depreciation for fixed assets are of great importance. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What is important to remember when selling unfinished properties

Most often, companies sell complete fixed assets. But it also happens that unfinished objects are subject to sale. For example, an organization began construction of a building for its own needs and during the construction process decided to sell it.

Postings differ from postings for regular sales. When selling an unfinished property, account 08 will be used, and there will be no depreciation entries. At the construction stage, the object has no initial cost. In any case, the organization has the right to write off expenses incurred during construction.