Methodical recommendations for accounting. Ministry of Finance of the Russian Federation. On approval of guidelines for accounting of fixed assets

ORDER

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS

ACCOUNTING FOR FIXED ASSETS

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, Art. 1290), I order:

1. Approve the attached Guidelines for accounting fixed assets.

2. Recognize as invalid:

Order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n "On Approval of Methodological Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE The order does not need state registration);

Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n "On Amendments to the Guidelines for the Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000 N 2550-ER The order does not need state registration) .

A.L. KUDRIN

Approved

by order

Ministry of Finance

Russian Federation

Guidelines for accounting of fixed assets

(as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

I. General provisions

1. Real Guidelines determine the procedure for organizing the accounting of fixed assets in accordance with the Accounting Regulation "Accounting for fixed assets" PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28, 2001 , registration number 2689).

These Guidelines for accounting of fixed assets apply to organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions and budgetary institutions).

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

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

b) use for a long time, i.e. term beneficial use, lasting more than 12 months or the normal operating cycle, if it exceeds 12 months.

The useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of the use of these fixed assets;

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

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

3. Fixed assets include: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household inventory and accessories; working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: land plots; objects of nature management (water, subsoil and other Natural resources); capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

4. These Guidelines do not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or to be installed, which are in transit;

capital and financial investments.

5. On the basis of these Guidelines, organizations develop internal regulations, instructions, other organizational and administrative documents necessary for organizing the accounting of fixed assets and monitoring their use. These documents can be approved:

the forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;

a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;

the procedure for monitoring the safety and rational use items of fixed assets in the organization.

6. Accounting records of fixed assets are kept for the following purposes:

a) the formation of actual costs associated with the acceptance of assets as fixed assets for accounting;

b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;

c) a reliable determination of the results from the sale and other disposal of fixed assets;

d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);

e) ensuring control over the safety of fixed assets accepted for accounting;

f) analysis of the use of fixed assets;

g) obtaining information on fixed assets necessary for disclosure in financial statements.

7. Movement operations (receipt, internal transfer, disposal) of fixed assets are documented by primary accounting documents.

Primary accounting documents must contain the following mandatory details established by Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1996, No. 48, Art. 5369; 1998, No. 30, Art. 3619 ; 2002, N 13, item 1179; 2003, N 1, item 2; N 2, item 160; N 27 (part I), item 2700):

Title of the document;

date of preparation of the document;

the name of the organization on behalf of which the document is drawn up;

business transaction meters in physical and monetary terms;

the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;

personal signatures of the said persons and their transcripts.

In addition, additional details may be included in the primary accounting documents depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.

Unified documents can be used as primary accounting documents. source documents for accounting of fixed assets, approved by the Decree State Committee of the Russian Federation on statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets" (according to the conclusion of the Ministry of Justice of the Russian Federation, this document does not need state registration - letter from the Ministry of Justice of the Russian Federation dated February 27, 2003 . N 07/1891-YUD).

8. Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.

9. Primary accounting documents may be drawn up on paper and (or) computer media.

Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.

10. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings, or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that form a single whole, designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

Example. Rolling stock of road transport (cars of all brands and types, tractors, trailers, trailers, semi-trailers of all types and purposes, motorcycles and scooters) - the inventory object for the specified group includes all devices and accessories related to it. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.

For the sea and river fleet, each ship is an inventory object, including the main and auxiliary engines, power plant, radio station, life-saving equipment, handling mechanisms, navigational and measuring instruments, and an on-board set of spare parts. Items of industrial, cultural, household and household inventory and rigging, located on the ship, but not being its integral part, meeting the requirements for classifying objects as fixed assets, are accounted for as separate inventory items.

Aircraft engines of civil aviation, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.

If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object.

Capital investments in land plots, for radical improvement of land (drainage, irrigation and other reclamation works), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by types of capital investment objects).

Capital investments for the fundamental improvement of land, for a plot owned by the organization, are accounted for as part of the inventory object in which capital investments were made.

Capital investments in a leased item of fixed assets are accounted for by the lessee as a separate inventory item if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

11. In order to organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned an appropriate inventory number when they are accepted for accounting.

The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.

In cases where an inventory object has several parts that have different useful lives and are accounted for as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.

The inventory number assigned to the inventory item of fixed assets is retained by it for the entire period of its stay in this organization.

Inventory numbers of retired inventory items of fixed assets are not recommended to be assigned to newly accepted for accounting items within five years after the end of the year of disposal.

12. Accounting for fixed assets for objects is carried out by the accounting service using inventory cards for accounting for fixed assets (for example, a unified form of primary accounting documentation for accounting for fixed assets N OS-6 "Inventory card for accounting for an object of fixed assets", approved by the Decree of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets"). An inventory card is opened for each inventory object.

Inventory cards can be grouped in a file cabinet in relation to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (Collected Legislation of the Russian Federation, 2002, N 1 (part II), article 52; 2003, N 28, article 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

An organization that has a small number of fixed assets can carry out itemized accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.

13. Filling inventory card(inventory book) is made on the basis of the act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and disposal of an inventory item of fixed assets. In the inventory card (inventory book) should be given: basic data on the object of fixed assets, its useful life; depreciation method; note of non-accrual depreciation (if any); about the individual characteristics of the object.

14. It is also recommended to open an inventory card for an object of fixed assets received on lease in order to organize the accounting of the specified object on an off-balance account in the accounting service of the lessee. This object can be accounted for by the lessee according to the inventory number assigned by the lessor.

15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.

16. If there are a large number of fixed assets at their location in structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset item, the full name of the item, its initial cost and information about the disposal (movement) of the object.

17. Inventory cards for items of fixed assets accepted for accounting, as well as for retired items of fixed assets during the month may be (until the end of the month) separately from the inventory cards of other fixed assets.

18. The data of inventory cards are reconciled on a monthly basis with the data of the synthetic accounting of fixed assets.

19. Based on the relevant accounting data, as well as technical documentation, the organization exercises control over the use of fixed assets.

Among the indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets with their division into own or leased; active and unused; data on working hours and downtime by groups of fixed assets; data on the output of products (works, services) in the context of fixed assets, etc.

20. According to the degree of use, fixed assets are divided into those located:

in operation;

in stock (reserve);

under repair;

in the stage of completion, additional equipment, reconstruction, modernization and partial liquidation;

on conservation.

21. Fixed assets, depending on the organization's rights to them, are divided into:

fixed assets owned by the right of ownership (including leased, transferred for gratuitous use, transferred to trust management);

fixed assets under economic management or operational management of the organization (including those leased, transferred for gratuitous use, transferred for trust management);

fixed assets received by the organization for rent;

fixed assets received by the organization for free use;

fixed assets received by the organization in trust management.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On approval of the Guidelines for the accounting of fixed assets

Document as amended by:
(Rossiyskaya gazeta, N 297, December 31, 2006) (came into force with financial statements since 2007);
(Rossiyskaya gazeta, N 271, 01.12.2010) (entered into force on January 1, 2011);
(Bulletin of normative acts of federal executive bodies, N 13, 03/28/2011) (came into force from the financial statements of 2011).
____________________________________________________________________

Pursuant to the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, Art. 1290),

I order:

1. Approve the attached Guidelines for the accounting of fixed assets.

2. Recognize as invalid:

order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n "On Approval of the Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE, the order does not need state registration);

order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n "On Amendments to the Guidelines for the Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000 N 2550-ER, the order does not need state registration).

Minister
A. Kudrin

Registered
at the Ministry of Justice
Russian Federation
November 21, 2003,
registration N 5252

Guidelines for accounting of fixed assets

APPROVED
order of the Ministry of Finance
Russian Federation
dated October 13, 2003 N 91n

I. General provisions

1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the approved order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28, 2001, registration number 2689).

These Guidelines for Accounting for Fixed Assets apply to organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions and state (municipal) institutions) 2010 N 132n.

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

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

b) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months.

The useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of the use of these fixed assets;

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

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

3. Fixed assets include: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household inventory and accessories; working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: land plots; objects of nature management (water, subsoil and other natural resources); capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

4. These Guidelines do not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or to be installed, which are in transit;

capital and financial investments.

5. On the basis of these Guidelines, organizations develop internal regulations, instructions, other organizational and administrative documents necessary for organizing the accounting of fixed assets and monitoring their use. These documents can be approved:

the forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;

a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;

the procedure for monitoring the safety and rational use of fixed assets in the organization.

6. Accounting records of fixed assets are kept for the following purposes:

a) the formation of actual costs associated with the acceptance of assets as fixed assets for accounting;

b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;

c) a reliable determination of the results from the sale and other disposal of fixed assets;

d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);

e) ensuring control over the safety of fixed assets accepted for accounting;

f) analysis of the use of fixed assets;

g) obtaining information on fixed assets required for disclosure in the financial statements.

7. Movement operations (receipt, internal transfer, disposal) of fixed assets are documented by primary accounting documents.

Primary accounting documents must contain the following mandatory details established by Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1996, No. 48, Art. 5369; 1998, No. 30, Art. 3619; 2002, No. 13, Article 1179; 2003, No. 1, Article 2, No. 2, Article 160; No. 27, (Part I), Article 2700):

Title of the document;

date of preparation of the document;

the name of the organization on behalf of which the document is drawn up;

the content of the business transaction;

business transaction meters in physical and monetary terms;

the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;

personal signatures of the said persons and their transcripts.

In addition, additional details may be included in the primary accounting documents depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.

As primary accounting documents, approved unified primary accounting documents for fixed assets can be used (according to the conclusion of the Ministry of Justice of the Russian Federation, this document does not need state registration - letter of the Ministry of Justice of the Russian Federation dated February 27, 2003 N 07 / 1891-YUD).

8. Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.

9. Primary accounting documents may be drawn up on paper and (or) computer media.

Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.

10. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings, or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that form a single whole, designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

Example. Rolling stock of road transport (cars of all brands and types, tractors, trailers, trailers, semi-trailers of all types and purposes, motorcycles and scooters) - the inventory object for the specified group includes all devices and accessories related to it. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.

For the sea and river fleet, each vessel is an inventory object, including the main and auxiliary engines, power plant, radio station, life-saving appliances, handling mechanisms, navigational and measuring instruments, onboard spare parts kit. Items of industrial, cultural, household and household inventory and rigging, located on the ship, but not being its integral part, meeting the requirements for classifying objects as fixed assets, are accounted for as separate inventory items.

Aircraft engines of civil aviation, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.

If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object.

Capital investments in land plots, for radical improvement of land (drainage, irrigation and other reclamation works), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by types of capital investment objects).

Capital investments for the radical improvement of land on a site owned by the organization are accounted for as part of the inventory object in which capital investments were made.

Capital investments in a leased item of fixed assets are accounted for by the lessee as a separate inventory item if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

11. In order to organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned an appropriate inventory number when they are accepted for accounting.

The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.

In cases where an inventory object has several parts that have different useful lives and are accounted for as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.

The inventory number assigned to the inventory item of fixed assets is retained by it for the entire period of its stay in this organization.

Inventory numbers of retired inventory items of fixed assets are not recommended to be assigned to newly accepted for accounting items within five years after the end of the year of disposal.

12. Accounting for fixed assets for objects is carried out by the accounting service using inventory cards for accounting for fixed assets (for example, a unified form of primary accounting documentation for accounting for fixed assets N OS-6 "Inventory card for accounting for an object of fixed assets", approved by a resolution of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets"). An inventory card is opened for each inventory object.

Inventory cards can be grouped in a file cabinet in relation to the Classification of Fixed Assets Included in Depreciation Groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups" (Collected Legislation of the Russian Federation, 2002, N 1 (part II), article 52; 2003, N 28, article 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

An organization that has a small number of fixed assets can carry out itemized accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.

13. An inventory card (inventory book) is filled out on the basis of an act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and disposal of an inventory item of fixed assets. In the inventory card (inventory book) should be given: basic data on the object of fixed assets, its useful life; depreciation method; note of non-accrual depreciation (if any); about the individual characteristics of the object.

14. It is also recommended to open an inventory card for an object of fixed assets received on lease in order to organize the accounting of the specified object on an off-balance account in the accounting service of the lessee. This object can be accounted for by the lessee according to the inventory number assigned by the lessor.

15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.

16. If there are a large number of fixed assets at their location in structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset item, the full name of the item, its initial cost and information about the disposal (movement) of the object.

17. Inventory cards for items of fixed assets accepted for accounting, as well as for retired items of fixed assets during the month may be kept separate from the inventory cards of other fixed assets until the end of the month.

18. The data of inventory cards are checked monthly in total against the data synthetic accounting fixed assets.

19. Based on the relevant accounting data, as well as technical documentation, the organization exercises control over the use of fixed assets.

Among the indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets with their division into own or leased; active and unused; data on working hours and downtime by groups of fixed assets; data on the output of products (works, services) in the context of fixed assets, etc.

20. According to the degree of use, fixed assets are divided into those located:

in operation;

in stock (reserve);

under repair;

in the stage of completion, additional equipment, reconstruction, modernization and partial liquidation;

on conservation.

21. Fixed assets, depending on the organization's rights to them, are divided into:

fixed assets owned by the right of ownership (including leased, transferred for gratuitous use, transferred to trust management);

fixed assets under economic management or operational management of the organization (including those leased, transferred for gratuitous use, transferred for trust management);

fixed assets received by the organization for rent;

fixed assets received by the organization for free use;

fixed assets received by the organization in trust management.

II. Initial valuation of fixed assets

22. Fixed assets may be accepted for accounting in the following cases: acquisition, construction and production for a fee; construction and manufacture by the organization itself; receipts from the founders on account of contributions to the authorized (reserve) capital, share fund; receipts from legal entities and individuals free of charge; receipt by state and municipal unitary enterprises in the formation of the statutory fund; receipts to subsidiaries (dependent) companies from the parent organization; receipts in the order of privatization of state and municipal property by organizations of various organizational and legal forms (joint-stock company, etc.); in other cases.

23. Fixed assets are accepted for accounting at their original cost.

24. The initial cost of fixed assets purchased for a fee (both new and used) is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian federation).

The actual costs for the acquisition, construction and manufacture of fixed assets are:

amounts paid in accordance with the contract to the supplier (seller);

amounts paid for the performance of work under a construction contract and other contracts;

amounts paid for information and consulting services related to the acquisition of an item of fixed assets;

state duties and other similar payments made in connection with the acquisition of an item of fixed assets (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n;

customs duties and customs fees;

non-refundable taxes paid in connection with the acquisition of an item of fixed assets;

remuneration paid to an intermediary organization and other persons through whom an object of fixed assets was acquired;

other costs directly related to the acquisition, construction and manufacture of fixed assets.

General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

25. The item has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n ..

26. The initial cost of fixed assets in their manufacture by the organization itself is determined based on the actual costs associated with the production of these fixed assets. Accounting and formation of costs for the production of fixed assets are carried out by the organization in the manner established for accounting for the costs of the corresponding types of products manufactured by this organization.

27. Actual costs associated with the acquisition of fixed assets for a fee, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation), are reflected in the debit of the account for recording investments in fixed assets in correspondence with settlement accounts.

When fixed assets are accepted for accounting on the basis of properly executed documents, the actual costs associated with the acquisition of fixed assets are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the account for fixed assets.

In a similar manner, the actual costs for the construction and manufacture of fixed assets by the organization itself are reflected, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

28. The initial cost of fixed assets contributed as a contribution to the authorized (share) capital of an organization is recognized as its monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

Upon receipt of a contribution to the authorized (share) capital of the organization in the form of fixed assets, an entry is made in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for settlements with the founders.

The reflection of the formation of the authorized capital of the organization in the amount of contributions of the founders (participants) provided for by the constituent documents, including the cost of fixed assets, is made in accounting by an entry in the debit of the account for accounting for settlements with the founders (corresponding sub-account) in correspondence with the credit of the account for the authorized capital.

Acceptance for accounting of fixed assets received as a contribution to the authorized (share) capital is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

In a similar manner, the initial cost of fixed assets received during the formation of the statutory fund, unit fund is determined.

29. The initial cost of fixed assets received by the organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting.

For the purposes of these Guidelines, the current market value is the amount Money, which can be obtained as a result of the sale of the specified asset at the date of acceptance for accounting.

When determining the current market value, data on prices for similar fixed assets received in writing from manufacturing organizations can be used; information on the price level available from state statistics bodies, trade inspections, as well as in the means mass media and special literature; expert opinions (for example, appraisers) on the value of individual fixed assets.

For the amount of the initial cost of fixed assets received by the organization under a donation agreement (free of charge), formed during the useful life financial results organizations as other income. Acceptance for accounting of these fixed assets is reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for deferred income, followed by the debit of the account for accounting for fixed assets in correspondence with the credit of the account for accounting for investments in non-current assets (paragraph as amended by action from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

30. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.

If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

Acceptance for accounting of fixed assets received under agreements providing for the fulfillment of obligations (payment) by non-monetary means is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

31. Fixed assets received under a property trust management agreement are accounted for in accordance with Order No. 97n of November 28, 2001 of the Ministry of Finance of the Russian Federation "On Approval of Instructions on Recording Operations Related to the Implementation of a Property Trust Management Agreement in the Accounting of Organizations" (registered Ministry of Justice of the Russian Federation on December 25, 2001, registration number 3123).

32. The initial cost of fixed assets, determined in accordance with paragraphs 24-30 of these Guidelines, also includes the actual costs of the organization for the delivery of fixed assets and bringing them into a condition suitable for use.

33. The item has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 N 156n ..

34. Capital investments of the organization in perennial plantings, for radical land improvement (drainage, irrigation and other reclamation works) are included in fixed assets at the end of the reporting year in the amount of costs related to the areas accepted for operation, regardless of the date of completion of the entire complex of works.

For the amount of expenses incurred, entries are made in the debit of the account of fixed assets and the credit of the account of investments in non-current assets, as well as corresponding entries are made in the inventory card for accounting for the organization's capital investments in perennial plantations, for radical land improvement with a subsequent increase in the initial cost of fixed assets.

35. In the event that, in accordance with the concluded lease agreement, capital investments in leased fixed assets are the property of the lessee, the costs of completed work of a capital nature are debited from the credit of the account for recording investments in non-current assets in correspondence with the debit of the account for fixed assets. For the amount of expenses incurred by the tenant, a separate inventory card is opened for a separate inventory object.

In the event that, in accordance with the concluded lease agreement, the lessee transfers the capital investments made to the lessor, the costs of completed capital works, subject to compensation by the lessor, are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the accounting account for settlements.

36. Unrecorded items of fixed assets identified during the organization's inventory of assets and liabilities are accepted for accounting at the current market value and are reflected in the debit of the fixed assets accounting account in correspondence with the profit and loss account as other income (paragraph as amended by action from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

37. Accounting for fixed assets in the inventory card is carried out in rubles. It is allowed to keep records of fixed assets in the inventory card in thousands of rubles.

For an item of fixed assets, the value of which upon acquisition is expressed in foreign currency, its contractual value in foreign currency is also indicated in the inventory card.

38. Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for each individual inventory object.

One act (invoice) of acceptance and transfer of fixed assets can be made out the acceptance for accounting of objects of the same type of the same value, accepted for accounting at the same time.

The specified act, approved by the head of the organization, together with the technical documentation, is transferred to the accounting service of the organization, which, on the basis of this document, opens the inventory card or makes a note about the disposal of the object in the inventory card.

Technical documentation related to a specific inventory item can be transferred to the place of operation of the item with a corresponding mark in the inventory card.

39. Machinery and equipment that do not require installation (vehicles, construction machinery, etc.), as well as machines and equipment that require installation, but intended for reserve (reserve) in accordance with established technological and other requirements, are accepted for accounting as fixed assets on the basis of the certificate of acceptance and transfer of fixed assets approved by the head.

40. If, based on the results of completion, additional equipment, reconstruction and modernization of an object of fixed assets, a decision is made to increase its initial cost, then the data in the inventory card of this object is corrected. If it is difficult to reflect adjustments in the indicated inventory card, a new inventory card is opened instead (with the preservation of the previously assigned inventory number) reflecting new indicators characterizing the completed, retrofitted, reconstructed or modernized object.

III. Subsequent valuation of fixed assets

41. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01.

A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

Revaluation of fixed asset items is carried out in order to determine the real value of fixed asset items by bringing the initial cost of fixed asset items in line with their market prices and reproduction conditions as of the date of revaluation.

42. Expenses for completion, additional equipment, reconstruction, modernization of a fixed asset object are accounted for on the account of investments in non-current assets.

Upon completion of work on completion, additional equipment, reconstruction, modernization of a fixed asset, the costs recorded on the account of investments in non-current assets either increase the initial cost of this fixed asset and are written off to the debit of the fixed asset account, or are accounted for separately on the account of fixed assets , and in this case a separate inventory card is opened for the amount of costs incurred.

43. In accordance with the Accounting Regulation "Accounting for fixed assets" PBU 6/01 commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost by indexing or directly recalculating at documented market prices of Russia dated December 24, 2010 N 186n.

For the purposes of these Guidelines, the current (replacement) cost of fixed assets is understood as the amount of money that must be paid by the organization on the date of the revaluation if it is necessary to replace any object.

..

When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on the level of prices available from state statistics bodies, trade inspections and organizations; information about the price level published in the mass media and specialized literature; evaluation by the Bureau of Technical Inventory; expert opinions on the current (replacement) cost of fixed assets.

44. When deciding on the revaluation of fixed assets belonging to a homogeneous group of objects (buildings, structures, vehicles, etc.), an organization should take into account that in the future, fixed assets of a homogeneous group should be revalued regularly so that the cost of these objects fixed assets, for which they are reflected in accounting and financial statements, did not differ significantly from the current (replacement) cost.

Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,100 thousand rubles. The results of the revaluation are reflected in the accounts of accounting and in the financial statements, since the resulting difference is significant (1100-1000): 1000 (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,030 thousand rubles. The decision on revaluation is not made - the resulting difference is not significant (1030-1000): 1000 (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

45. In order to revaluate fixed assets, the organization must carry out preparatory work for the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The decision of the organization to conduct a revaluation as of the end of the reporting year is drawn up by the relevant administrative document, which is mandatory for all services of the organization that will be involved in the revaluation of fixed assets and is accompanied by the preparation of a list of fixed assets subject to revaluation (paragraph as amended, put into effect from the financial statements 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

46. ​​The initial data for the revaluation of fixed assets are: initial cost or current (replacement) cost (if this object was revalued earlier), according to which they are accounted for in accounting as of the date of revaluation; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) value of revalued fixed assets as of December 31 of the reporting year (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n .

Revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.

47. The results of the revaluation of fixed assets carried out as of the end of the reporting year are subject to accounting separately (paragraph as amended by the order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

48. The amount of the revaluation of the fixed asset object as a result of the revaluation is reflected in the debit of the fixed assets account in correspondence with the credit of the additional capital account. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the financial result as other expenses, is credited to the account for accounting for other income and expenses in correspondence with the debit of the account for fixed assets (paragraph as amended by action from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The amount of depreciation of an item of fixed assets as a result of revaluation is reflected in the debit of the account for accounting for other income and expenses in correspondence with the credit of the account for fixed assets. The amount of the depreciation of the fixed asset object is attributed to the reduction of the additional capital of the organization, formed at the expense of the amounts of the revaluation of this object, carried out in previous reporting periods, and is reflected in the accounting records in the debit of the additional capital account and the credit of the fixed assets account. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is reflected in the debit of the account for accounting for other income and expenses in correspondence with the credit of the account for fixed assets (paragraph as amended by financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

When an item of fixed assets is disposed of, the amount of its revaluation is debited from the debit of the additional capital account in correspondence with the credit of the organization's retained earnings account.

Example. The initial cost of an object of fixed assets on the date of the first revaluation - 70 thousand rubles; useful life - 7 years; the annual amount of depreciation deductions - 10 thousand rubles; accumulated amount of depreciation deductions as of the date of revaluation - 30 thousand rubles; current replacement cost - 105 thousand rubles; the difference between the value of the object, according to which it was taken into account in accounting, and the current (replacement) cost - 35 thousand rubles; conversion factor - 1.5 (105000: 70000); the amount of recalculated depreciation - 45 thousand rubles. (30000 x 1.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45000-30000); the amount of the revaluation reflected in the credit of the additional capital accounting account is 20 thousand rubles. (35000-15000).

The cost of this object on the date of the second revaluation is 105 thousand rubles; the amount of accrued depreciation for the year preceding the revaluation is 15 thousand rubles. (100%: 7 years) x 105000); the total amount of accumulated depreciation as of the date of the second revaluation is 60 thousand rubles. (45000 + 15000); current (replacement) cost as a result of the second revaluation - 52.5 thousand rubles; conversion factor 0.5 (52500: 105000); the amount of recalculated depreciation - 30 thousand rubles. (60000 x 0.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 30 thousand rubles. (60000 - 30000); the amount of the markdown of the object is 22.5 thousand rubles. (105000 - 52500) - (60000 - 30000), of which 20 thousand rubles debited from the additional capital account. and in the debit of the account for accounting for other income and expenses - in the amount of 2.5 thousand rubles. (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Example. The initial cost of an object of fixed assets as of the date of the first revaluation is 200 thousand rubles; useful life - 10 years; the annual depreciation rate is 10% (100% : 10 years); the annual amount of depreciation deductions is 20 thousand rubles. (200000 x 10%); the amount of accumulated depreciation as of the date of the first revaluation - 40 thousand rubles; current (replacement) cost - 150 thousand rubles; conversion factor - 0.75 (150000: 200000); the amount of recalculated depreciation - 30 thousand rubles. (40000 x 0.75); the difference between the initial cost and the current (replacement) cost is 50 thousand rubles. (200000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 10 thousand rubles. (40000 - 30000); the amount of the markdown reflected in the debit of the account for accounting for other income and expenses is 40 thousand rubles. (50000 - 10000) (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

The cost of the same object on the date of the second revaluation is 150 thousand rubles; the amount of accrued depreciation for the year as of the date of the second revaluation - 45 thousand rubles. (30000 + 150000 x 10%); current (replacement) cost as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225000: 150000); the amount of recalculated depreciation - 67.5 thousand rubles. (45000 x 1.5); the difference between the current (replacement) cost of the object on the date of the second revaluation and on the date of the first revaluation - 75 thousand rubles. (225000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 22.5 thousand rubles. (67500 - 45000); the amount of the revaluation of the object - 52.5 thousand rubles. (75000 - 22500); of which 40 thousand rubles were credited to the account for accounting for other income and expenses. and in the credit of the account for accounting for additional capital 12.5 thousand rubles. (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

IV. Depreciation of fixed assets

49. The cost of fixed assets that are in the organization on the basis of ownership, economic management, operational management (including fixed assets leased, gratuitous use, trust management) is repaid by accruing depreciation, unless otherwise established by the Accounting Regulation " Accounting for fixed assets "PBU 6/01.

Depreciation is not charged on fixed assets of non-profit organizations. They are depreciated at the end of the reporting year based on the period of their useful life established by the organization. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.

Objects of fixed assets, consumer properties of which do not change over time (land plots and nature management objects), are not subject to depreciation.

50. Depreciation on leased fixed assets is made by the lessor.

Accrual of depreciation on fixed assets included in the complex of property under an enterprise lease agreement is carried out by the tenant in the manner set forth in this section for fixed assets that are under the right of ownership.

Depreciation on fixed assets that are the subject of a financial lease agreement is made by the lessor or lessee, depending on the terms of the financial lease agreement.

51. For objects of the housing stock, which are used by the organization to generate income and are accounted for in the account of income investments in material assets, depreciation is charged in the generally established manner.

52. For real estate objects for which capital investments are completed, depreciation is accrued in the general manner from the first day of the month following the month in which the object was accepted for accounting. Real estate objects, the property rights to which are not registered in accordance with the procedure established by law, are accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets accounting account December 2010 N 186n.

53. Depreciation of fixed assets is charged in one of the following ways:

linear way;

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life;

method of writing off the cost in proportion to the volume of products (works).

The application of one of the methods of depreciation for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

The paragraph became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

54. To pay off the cost of fixed assets, the annual amount of depreciation is determined.

The annual amount of depreciation deductions is determined by:

a) with the straight-line method - based on the original cost or current (replacement) value (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item.

Example. An object of fixed assets worth 120 thousand rubles was purchased. with a useful life of 5 years. Annual depreciation rate - 20% (100% : 5). The annual amount of depreciation charges will be 24 thousand rubles. (120000 x 20:100).

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.

Example. An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate calculated on the basis of useful life, which is 20% (100% : 5), is increased by an acceleration factor of 2; the annual depreciation rate will be 40%.

In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed when the fixed asset object was accepted for accounting, 40 thousand rubles. (100000 x 40:100). In the second year of operation, depreciation is charged in the amount of 40% of the residual value at the beginning of the reporting year, i.е. the difference between the initial cost of the object and the amount of depreciation accrued for the first year, and will amount to 24 thousand rubles. (100 - 40) x 40: 100). In the third year of operation, depreciation is charged in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and will amount to 12.4 thousand rubles. (60 - 24) x 40: 100), etc.

c) with the method of writing off the cost by the sum of numbers of years of the useful life - based on the initial cost or (current (replacement) value (in the event of a revaluation) of the fixed asset item and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the item , and in the denominator - the sum of the numbers of years of the useful life of the object.

Example. An object of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the said facility, depreciation may be charged in the amount of 5/15, or 33.3 percent, which will amount to 50 thousand rubles, in the second year - 4/15, which will amount to 40 thousand rubles, in the third year - 3/15, which will amount to 30 thousand rubles. etc.

55. Accrual of depreciation charges on fixed assets during the reporting year is made on a monthly basis, regardless of the method of accrual used, in the amount of 1/12 of the calculated annual amount.

If an object of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements.

Example. In April of the reporting year, an object of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years or 48 months (the organization uses a straight-line method); the annual amount of depreciation in the first year of use will be (20,000 x 8: 48) = 3.3 thousand rubles.

56. For fixed assets used in an organization with a seasonal nature of production, the annual amount of depreciation is accrued evenly over the period of the organization's operation in the reporting year.

Example. An organization that carries out river transportation of goods for 7 months a year has acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual depreciation rate is 10% (100% : 10 years). The annual amount of depreciation in the amount of 20 thousand rubles (200 x 10%) is accrued evenly over 7 months of operation in the reporting year.

57. When applying depreciation on fixed assets using the method of writing off the cost in proportion to the volume of products (works), the annual amount of depreciation is determined based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed assets object and the estimated volume of products (works) for the entire useful life of such an item.

Example. A car was purchased with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual depreciation amount, based on the ratio of the initial and estimated volume of production, will be 1 thousand rubles (5 x 80: 400).

59*. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.
________________
* The numbering corresponds to the original. - Database manufacturer's note.


The useful life of an item of property, plant and equipment, including items of property, plant and equipment previously used by another organization, is determined based on:

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

expected physical wear, depending on the mode of operation (number of shifts); natural conditions and the influence of an aggressive environment, repair systems;

regulatory and other restrictions on the use of this object (for example, the lease term).

60. In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an object of fixed assets as a result of completion, additional equipment, reconstruction or modernization, the organization reviews the useful life of this object.

Example. Object of fixed assets worth 120 thousand rubles. and a useful life of 5 years after 3 years of operation has undergone additional equipment worth 40 thousand rubles. The useful life is revised upward by 2 years. The annual amount of depreciation charges in the amount of 22 thousand rubles. determined on the basis of the residual value in the amount of 88 thousand rubles. = 120,000 - (120,000 x 3:5) + 40,000 and a new useful life of 4 years.

61. The accrual of depreciation charges on an item of fixed assets begins on the first day of the month following the month of acceptance of this item for accounting, including the item in stock (reserve), and is made until the cost of these items is fully paid off or until they are retired.

62. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the item or disposal of the item.

63. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than 3 months, as well as during the restoration of an object, the duration of which exceeds 12 months.

The procedure for conservation of fixed assets accepted for accounting is established and approved by the head of the organization. In this case, as a rule, objects of fixed assets located in a certain technological complex and (or) having a complete cycle of the technological process can be transferred to conservation.

64. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.

65. The amount of accrued depreciation charges is reflected in accounting by accumulating the corresponding amounts on a separate account, as a rule, on the debit of the accounts for recording production costs (sales expenses) in correspondence with the credit of the depreciation account.

V. Maintenance and restoration of fixed assets

67. The costs incurred during the repair of an item of fixed assets are reflected on the basis of the relevant primary accounting documents for accounting for vacation (expense) operations material assets, payroll, debt to suppliers for repairs and other expenses.

The costs of repairing an item of fixed assets are reflected in the accounting records in the debit of the corresponding accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

68. In order to organize control over the timely receipt of fixed assets from repair, inventory cards for these objects in the file cabinet are recommended to be rearranged in the "Fixed assets under repair" group. When an item of fixed assets is received from repair, the inventory card is moved accordingly.

69. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

70. Accounting for the costs associated with the modernization and reconstruction (including the costs of modernization carried out during repairs carried out with a frequency of more than 12 months) of a fixed asset item is carried out in the manner established for accounting for capital investments.

71. Acceptance of completed works on completion, additional equipment, reconstruction, modernization of a fixed asset object is formalized by the relevant act.

72. If an item of fixed assets has several parts that are accounted for as separate inventory items and have different useful lives, the replacement of each such part upon restoration is accounted for as disposal and acquisition of an independent inventory item.

73. The costs of maintaining an item of fixed assets (technical inspection, maintenance) are included in the costs of servicing the production process and are reflected in the debit of the accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

74. The costs associated with the movement of fixed assets (vehicles, excavators, ditchers, cranes, construction machinery, etc.) within the organization are charged to production costs (sales costs).

VI. Disposal of property, plant and equipment

75. The cost of an item of fixed assets that is disposed of or is not permanently used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

76. The disposal of an item of fixed assets is recognized in the accounting of the organization on the date of the one-time termination of the conditions for accepting them for accounting, given in paragraph 2 of these Guidelines.

The disposal of an item of property, plant and equipment may take place in the following cases:

sales;

write-offs in case of moral and physical deterioration;

liquidation in case of accidents, natural disasters and other emergencies;

transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;

transfers under contracts of exchange, donation;

transfers to a subsidiary (dependent) company from the parent organization;

shortages and damage identified during the inventory of assets and liabilities;

partial liquidation during the performance of reconstruction works;

in other cases.

77. In order to determine the feasibility (suitability) of the further use of an item of fixed assets, the possibility and effectiveness of its restoration, as well as for the preparation of documentation for the disposal of these items in the organization, by order of the head, a commission is created, which includes the relevant officials, including the chief accountant ( accountant) and persons who are responsible for the safety of fixed assets. Representatives of inspections, which, in accordance with the legislation, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

The competence of the commission includes:

inspection of the fixed asset object to be written off using the necessary technical documentation, as well as accounting data, establishing the expediency (suitability) of the further use of the fixed asset object, the possibility and effectiveness of its restoration;

establishing the reasons for writing off an object of fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, prolonged non-use of the object for the production of products, performance of works and services or for management needs, etc.);

identification of persons who are responsible for the premature disposal of fixed assets, making proposals for bringing these persons to liability established by law;

the possibility of using individual units, parts, materials of the retired fixed asset and their assessment based on the current market value, control over the withdrawal of non-ferrous and precious metals from the fixed asset written off as part of the fixed asset, determining the weight and delivery to the appropriate warehouse; exercising control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining their quantity, weight;

drawing up an act on the write-off of an object of fixed assets.

78. The decision taken by the commission to write off an item of fixed assets is drawn up in the act of writing off an item of fixed assets, indicating data characterizing the item of fixed assets (date of acceptance of the item for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of the main parts, parts, assemblies, structural elements). The act for the write-off of an object of fixed assets is approved by the head of the organization.

79. Parts, components and assemblies of a retired fixed asset item suitable for the repair of other fixed asset items, as well as other materials are accounted for at the current market value on the date of decommissioning of fixed asset items (paragraph in the wording put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

80. On the basis of the executed act for the write-off of fixed assets, transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset. Corresponding entries on the disposal of an item of fixed assets are also made in a document opened at its location.

Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archiving, but not less than five years.

81. The transfer by an organization of an object of fixed assets to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.

On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. A note is made on the withdrawal of an inventory card for a retired fixed asset item in a document opened at the location of the item.

82. The transfer of an item of fixed assets between the structural divisions of the organization is not recognized as the disposal of an item of fixed assets. The specified operation is made out by the act of acceptance and transfer of fixed assets.

The return of the leased item of fixed assets to the lessor is also documented by an act of acceptance and transfer, on the basis of which the lessee's accounting service writes off the returned item from the off-balance sheet.

83. Disposal of individual parts that are part of an item of fixed assets, which have different useful lives and are accounted for as separate inventory items, is drawn up and reflected in accounting in the manner described above in this section.

84. The item became invalid from the financial statements of 2011 - order of the Ministry of Finance of Russia dated December 24, 2010 N 186n ..

85. Disposal of an object of fixed assets transferred as a contribution to the authorized (reserve) capital, share fund in the amount of its residual value is reflected in the accounting records in the debit of the settlements account and the credit of the fixed assets account.

Previously, the arising debt on a contribution to the authorized (reserve) capital, unit fund is recorded in the debit of the account for accounting for financial investments in correspondence with the credit of the account for accounting for settlements for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (reserve) capital, unit fund, and in the case of full repayment of the cost of such an object - in a conditional assessment adopted by the organization, with the allocation of the assessment amount to financial results.

86. Income and expenses from the disposal of an object of fixed assets are subject to crediting to the profit and loss account as other income and expenses and are reflected in the accounting records in the reporting period to which they relate (paragraph as amended from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n.

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"

"On Approval of Guidelines for Accounting of Fixed Assets"

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, Art. 1290), I order:

1. Approve the attached Guidelines for the accounting of fixed assets.

2. Recognize as invalid:

order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n "On Approval of Methodological Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE, the order does not need state registration);

Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n "On Amendments to the Guidelines for the Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000 N 2550-ER, the order does not need state registration) .

Minister A.L. Kudrin

Registered with the Ministry of Justice of the Russian Federation on November 21, 2003 Registration No. 5252

Guidelines
accounting for fixed assets
(approved by order of the Ministry of Finance of the Russian Federation
dated October 13, 2003 N 91н)

1. General Provisions

1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the Accounting Regulation "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation April 28, 2001, registration number 2689).

These Guidelines for accounting of fixed assets apply to organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions and budgetary institutions).

2. When accepting assets for accounting as fixed assets, the following conditions must be met at a time:
a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;
b) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months.

The useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of the use of these fixed assets;
c) the organization does not expect the subsequent resale of these assets;
d) the ability to bring economic benefits (income) to the organization in the future.

3. Fixed assets include: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household inventory and accessories; working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: land plots; objects of nature management (water, subsoil and other natural resources); capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

4. These Guidelines do not apply to:
machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
items handed over for installation or to be installed, which are in transit;
capital and financial investments.

5. On the basis of these Guidelines, organizations develop internal regulations, instructions, other organizational and administrative documents necessary for organizing the accounting of fixed assets and monitoring their use. These documents can be approved:
the forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;
a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;
the procedure for monitoring the safety and rational use of fixed assets in the organization.

6. Accounting records of fixed assets are kept for the following purposes:
a) the formation of actual costs associated with the acceptance of assets as fixed assets for accounting;
b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;
c) a reliable determination of the results from the sale and other disposal of fixed assets;
d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);
e) ensuring control over the safety of fixed assets accepted for accounting;
f) analysis of the use of fixed assets;
g) obtaining information on fixed assets required for disclosure in the financial statements.

7. Movement operations (receipt, internal transfer, disposal) of fixed assets are documented by primary accounting documents.

Primary accounting documents must contain the following mandatory details established by Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1996, 48, Art. 5369; 1998, No. 30, Art. 3619; 2002, N 13, article 1179; 2003, N 1, article 2; N 2, article 160; N 27 (part I), article 2700:
Title of the document;
date of preparation of the document;
the name of the organization on behalf of which the document is drawn up;
the content of the business transaction;
business transaction meters in physical and monetary terms;
the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;
personal signatures of the said persons and their transcripts.

In addition, additional details may be included in the primary accounting documents depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.

As primary accounting documents, unified primary documents for accounting for fixed assets approved by the Resolution of the State Committee on Statistics of the Russian Federation dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets" (according to the conclusion of the Ministry of Justice of the Russian Federation Federation, this document does not need state registration - letter of the Ministry of Justice of the Russian Federation dated February 27, 2003 N 07 / 1891-YUD).

8. Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.

9. Primary accounting documents may be drawn up on paper and (or) computer media.

Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.

10. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

Example. Rolling stock of road transport (cars of all brands and types, tractors, trailers, trailers, semi-trailers of all types and purposes, motorcycles and scooters) - the inventory object for the specified group includes all devices and accessories related to it. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.

For the sea and river fleet, each ship is an inventory object, including the main and auxiliary engines, power plant, radio station, life-saving equipment, handling mechanisms, navigational and measuring instruments, and an on-board set of spare parts. Items of industrial, cultural, household and household inventory and rigging, located on the ship, but not being its integral part, meeting the requirements for classifying objects as fixed assets, are accounted for as separate inventory items.

Aircraft engines of civil aviation, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.

If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object.

Capital investments in land plots, for radical improvement of land (drainage, irrigation and other reclamation works), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by types of capital investment objects).

Capital investments for the fundamental improvement of land, for a plot owned by the organization, are accounted for as part of the inventory object in which capital investments were made.

Capital investments in a leased item of fixed assets are accounted for by the lessee as a separate inventory item if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

11. In order to organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned an appropriate inventory number when they are accepted for accounting.

The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.

In cases where an inventory object has several parts that have different useful lives and are accounted for as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.

The inventory number assigned to the inventory item of fixed assets is retained by it for the entire period of its stay in this organization.

Inventory numbers of retired inventory items of fixed assets are not recommended to be assigned to newly accepted for accounting items within five years after the end of the year of disposal.

12. Accounting for fixed assets for objects is carried out by the accounting service using inventory cards for accounting for fixed assets (for example, a unified form of primary accounting documentation for accounting for fixed assets N OS-6 "Inventory card for accounting for an object of fixed assets", approved by a resolution of the State Committee on Statistics of the Russian Federation dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets"). An inventory card is opened for each inventory object.

Inventory cards can be grouped in a file cabinet in relation to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the Classification of fixed assets included in depreciation groups" (Collected Legislation of the Russian Federation, 2002, N 1 (part II), article 52; 2003, N 28, article 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

An organization that has a small number of fixed assets can carry out itemized accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.

13. An inventory card (inventory book) is filled out on the basis of an act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and disposal of an inventory item of fixed assets. In the inventory card (inventory book) should be given: basic data on the object of fixed assets, its useful life; depreciation method; note of non-accrual depreciation (if any); about the individual characteristics of the object.

14. It is also recommended to open an inventory card for an object of fixed assets received on lease in order to organize the accounting of the specified object on an off-balance account in the accounting service of the lessee. This object can be accounted for by the lessee according to the inventory number assigned by the lessor.

15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.

16. If there are a large number of fixed assets at their location in structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset item, the full name of the item, its initial cost and information about the disposal (movement) of the object.

17. Inventory cards for items of fixed assets accepted for accounting, as well as for retired items of fixed assets during the month may be (until the end of the month) separately from the inventory cards of other fixed assets.

18. The data of inventory cards are reconciled on a monthly basis with the data of the synthetic accounting of fixed assets.

19. Based on the relevant accounting data, as well as technical documentation, the organization exercises control over the use of fixed assets.

The indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets with their division into own or leased; active and unused; data on working hours and downtime by groups of fixed assets; data on the output of products (works, services) in the context of fixed assets, etc.

20. According to the degree of use, fixed assets are divided into those located:
in operation;
in stock (reserve);
under repair;
in the stage of completion, additional equipment, reconstruction, modernization and partial liquidation;
on conservation.

21. Fixed assets, depending on the organization's rights to them, are divided into:
fixed assets owned by the right of ownership (including leased, transferred for gratuitous use, transferred to trust management);
fixed assets under economic management or operational management of the organization (including those leased, transferred for gratuitous use, transferred for trust management);
fixed assets received by the organization for rent;
fixed assets received by the organization for free use;
fixed assets received by the organization in trust management.

II. Initial valuation of fixed assets

22. Fixed assets may be accepted for accounting in the following cases: acquisition, construction and production for a fee; construction and manufacture by the organization itself; receipts from the founders on account of contributions to the authorized (reserve) capital, share fund; receipts from legal entities and individuals free of charge; receipt by a state and municipal unitary enterprise when forming the statutory fund; receipts to subsidiaries (dependent) companies from the parent organization; receipts in the order of privatization of state and municipal property by organizations of various organizational and legal forms (joint-stock company, etc.); in other cases.

23. Fixed assets are accepted for accounting at their original cost.

24. The initial cost of fixed assets purchased for a fee (both new and used) is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian federation).

The actual costs for the acquisition, construction and manufacture of fixed assets are:
amounts paid in accordance with the contract to the supplier (seller);
amounts paid for the performance of work under a construction contract and other contracts;
amounts paid for information and consulting services related to the acquisition of an item of fixed assets;
registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets;
customs duties and customs fees;
non-refundable taxes paid in connection with the acquisition of an item of fixed assets;
remuneration paid to an intermediary organization and other persons through which an object of fixed assets was acquired;
other costs directly related to the acquisition, construction and manufacture of fixed assets.

General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

25. The actual costs for the acquisition and construction of fixed assets, when they are accepted for accounting, are determined (reduced or increased) taking into account the amount differences arising in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conditional monetary units). The sum difference is understood as the difference between the ruble valuation expressed in foreign currency (conventional monetary units) accounts payable on payment of fixed assets calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble valuation of this accounts payable calculated at the official or other agreed rate on the date of its repayment prior to the acceptance of fixed assets for accounting.

26. The initial cost of fixed assets in their manufacture by the organization itself is determined based on the actual costs associated with the production of these fixed assets. Accounting and formation of costs for the production of fixed assets is carried out by the organization in the manner established for accounting for the costs of the corresponding types of products manufactured by this organization.

27. Actual costs associated with the acquisition of fixed assets for a fee, with the exception of value added tax and other reimbursable taxes (except for cases provided for by the legislation of the Russian Federation), are reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the accounts for accounting for settlements.

When fixed assets are accepted for accounting on the basis of properly executed documents, the actual costs associated with the acquisition of fixed assets are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the account for fixed assets.

In a similar manner, the actual costs of construction and manufacture of fixed assets by the organization itself are reflected, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

28. The initial cost of fixed assets contributed as a contribution to the authorized (share) capital of an organization is recognized as its monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

Upon receipt of a contribution to the authorized (share) capital of the organization in the form of fixed assets, an entry is made in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for settlements with the founders.

The reflection of the formation of the authorized capital of the organization in the amount of contributions of the founders (participants) provided for by the constituent documents, including the cost of fixed assets, is made in accounting by an entry in the debit of the account for accounting for settlements with the founders (corresponding sub-account) in correspondence with the credit of the account for the authorized capital.

Acceptance for accounting of fixed assets received as a contribution to the authorized (share) capital is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

In a similar manner, the initial cost of fixed assets received during the formation of the statutory fund, unit fund is determined.

29. The initial cost of fixed assets received by the organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting.

For the purposes of these Guidelines, the current market value means the amount of cash that can be received as a result of the sale of the specified asset as of the date of acceptance for accounting.

When determining the current market value, data on prices for similar fixed assets received in writing from manufacturing organizations can be used; information about the price level available from state statistics bodies, trade inspections, as well as in the media and specialized literature; expert opinions (for example, appraisers) on the value of individual fixed assets.

For the amount of the initial cost of fixed assets received by the organization under a gift agreement (free of charge), the financial results of the organization are formed during the useful life as non-operating income. Acceptance for accounting of these fixed assets is reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for deferred income, followed by the debit of the account for accounting for fixed assets in correspondence with the credit of the account for accounting for investments in non-current assets.

30. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.

If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

Acceptance for accounting of fixed assets received under agreements providing for the fulfillment of obligations (payment) by non-monetary means is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

31. Fixed assets received under a property trust management agreement are accounted for in accordance with Order No. 97n of November 28, 2001 of the Ministry of Finance of the Russian Federation "On Approval of Instructions on the Accounting of Organizations for Operations Related to the Implementation of a Property Trust Management Agreement" ( registered by the Ministry of Justice of the Russian Federation on December 25, 2001, registration number 3123).

32. The initial cost of fixed assets, determined in accordance with paragraphs 24-30 of these Guidelines, also includes the actual costs of the organization for the delivery of fixed assets and bringing them into a condition suitable for use.

33. Evaluation of fixed assets, the cost of which upon acquisition is expressed in foreign currency, is made in rubles by converting the amounts in foreign currency at the exchange rate Central Bank Russian Federation, effective on the date of acceptance of fixed assets for accounting. The difference arising in this case between the valuation of fixed assets reflected in the fixed assets account and the valuation on the account of investments in non-current assets is written off to the profit and loss account as operating income (expenses). This difference is not included in exchange rate differences.

34. Capital investments of the organization in perennial plantings, for radical land improvement (drainage, irrigation and other reclamation works) are included in fixed assets at the end of the reporting year in the amount of costs related to the areas accepted for operation, regardless of the date of completion of the entire complex of works.

For the amount of expenses incurred, entries are made in the debit of the account of fixed assets and the credit of the account of investments in non-current assets, as well as corresponding entries are made in the inventory card for accounting for the organization's capital investments in perennial plantations, for radical land improvement with a subsequent increase in the initial cost of fixed assets.

35. In the event that, in accordance with the concluded lease agreement, capital investments in leased fixed assets are the property of the lessee, the costs of completed work of a capital nature are debited from the credit of the account for recording investments in non-current assets in correspondence with the debit of the account for fixed assets. For the amount of expenses incurred by the tenant, a separate inventory card is opened for a separate inventory object.

In the event that, in accordance with the concluded lease agreement, the lessee transfers the capital investments made to the lessor, the costs of completed capital works, subject to compensation by the lessor, are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the accounting account for settlements.

36. Unrecorded items of fixed assets identified during the organization's inventory of assets and liabilities are accepted for accounting at the current market value and are reflected in the debit of the fixed assets account in correspondence with the profit and loss account as non-operating income.

37. Accounting for fixed assets in the inventory card is carried out in rubles. It is allowed to keep records of fixed assets in the inventory card in thousands of rubles.

For an item of fixed assets, the value of which upon acquisition is expressed in foreign currency, its contractual value in foreign currency is also indicated in the inventory card.

38. Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for each individual inventory object.

One act (invoice) of acceptance and transfer of fixed assets can be made out the acceptance for accounting of objects of the same type of the same value, accepted for accounting at the same time.

The specified act, approved by the head of the organization, together with the technical documentation, is transferred to the accounting service of the organization, which, on the basis of this document, opens the inventory card or makes a note about the disposal of the object in the inventory card.

Technical documentation related to a specific inventory item can be transferred to the place of operation of the item with a corresponding mark in the inventory card.

39. Machinery and equipment that do not require installation (vehicles, construction machinery, etc.), as well as machines and equipment that require installation, but intended for reserve (reserve) in accordance with established technological and other requirements, are accepted for accounting as fixed assets on the basis of the certificate of acceptance and transfer of fixed assets approved by the head.

40. If, based on the results of completion, additional equipment, reconstruction and modernization of an object of fixed assets, a decision is made to increase its initial cost, then the data in the inventory card of this object is corrected. If it is difficult to reflect adjustments in the indicated inventory card, a new inventory card is opened instead (with the preservation of the previously assigned inventory number) reflecting new indicators characterizing the completed, retrofitted, reconstructed or modernized object.

III. Subsequent valuation of fixed assets

41. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01.

A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

Revaluation of fixed asset items is carried out in order to determine the real value of fixed asset items by bringing the initial cost of fixed asset items in line with their market prices and reproduction conditions as of the date of revaluation.

42. Expenses for completion, additional equipment, reconstruction, modernization of fixed assets are recorded on the account of investments in non-current assets.

Upon completion of work on the completion, additional equipment, reconstruction, modernization of a fixed asset, the costs recorded on the account of investments in non-current assets either increase the initial cost of this fixed asset and are written off to the debit of the fixed asset account or are accounted for separately on the fixed asset account, and in this case, a separate inventory card is opened for the amount of expenses incurred.

43. In accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, a commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous fixed assets at the current (replacement) cost by indexing or direct recalculation at documented market prices.

For the purposes of these Guidelines, the current (replacement) cost of fixed assets is understood as the amount of money that must be paid by the organization on the date of the revaluation if it is necessary to replace any object.

Land plots and objects of nature management (water, subsoil and other natural resources) are not subject to revaluation.

When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on the level of prices available from state statistics bodies, trade inspections and organizations; information about the price level published in the mass media and specialized literature; evaluation by the Bureau of Technical Inventory; expert opinions on the current (replacement) cost of fixed assets.

44. When deciding on the revaluation of fixed assets belonging to a homogeneous group of objects (buildings, structures, vehicles, etc.), an organization should take into account that in the future, fixed assets of a homogeneous group should be revalued regularly so that the cost of these objects fixed assets, for which they are reflected in accounting and financial statements, did not differ significantly from the current (replacement) cost.

Example. The cost of fixed assets included in a homogeneous group of objects at the beginning of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the beginning of the reporting year is 1,100 thousand rubles. The results of the revaluation are reflected in the accounts and in the financial statements, since the resulting difference is significant (1100 - 1000):1000.

Example. The cost of fixed assets included in a homogeneous group of objects at the beginning of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the beginning of the reporting year is 1,030 thousand rubles. The decision on revaluation is not made - the resulting difference is not significant (1030 - 1000):1000.

45. In order to revaluate fixed assets, the organization must carry out preparatory work for the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The decision of the organization to conduct a revaluation as of the beginning of the reporting year is formalized by the relevant administrative document, which is mandatory for all departments of the organization that will be involved in the revaluation of fixed assets, and is accompanied by the preparation of a list of fixed assets subject to revaluation.

46. ​​The initial data for the revaluation of fixed assets are: initial cost or current (replacement) cost (if this object was revalued earlier), according to which they are accounted for in accounting as of December 31 of the previous reporting year; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) cost of revalued fixed assets as of January 1 of the reporting year.

Revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.

47. The results of the revaluation of fixed assets carried out as of the first day of the reporting year shall be reflected in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when forming the balance sheet data at the beginning of the reporting year.

48. The amount of the revaluation of the fixed asset object as a result of the revaluation is reflected in the debit of the fixed assets account in correspondence with the credit of the additional capital account. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the account of retained earnings (loss), is credited to the account of retained earnings (loss) in correspondence with the debit of the account of fixed assets.

The amount of depreciation of an item of fixed assets as a result of revaluation is reflected in the debit of the account of retained earnings (loss) in correspondence with the credit of the account of fixed assets. The amount of the depreciation of the fixed asset object is attributed to the reduction of the additional capital of the organization, formed at the expense of the amounts of the revaluation of this object, carried out in previous reporting periods, and is reflected in the accounting records in the debit of the additional capital account and the credit of the fixed assets account. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is reflected in the debit of the retained earnings (loss) account in correspondence with the credit of the fixed assets account.

When an item of fixed assets is disposed of, the amount of its revaluation is debited from the debit of the additional capital account in correspondence with the credit of the organization's retained earnings account.

Example. The initial cost of an object of fixed assets on the date of the first revaluation - 70 thousand rubles; useful life - 7 years; the annual amount of depreciation deductions - 10 thousand rubles; accumulated amount of depreciation deductions as of the date of revaluation - 30 thousand rubles; current replacement cost - 105 thousand rubles; the difference between the value of the object, according to which it was taken into account in accounting, and the current (replacement) cost - 35 thousand rubles; conversion factor - 1.5 (105000:70000); the amount of recalculated depreciation is 45 thousand rubles. (30000 x 1.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45000 - 30000); the amount of the revaluation reflected in the credit of the additional capital account - 20 thousand rubles. (35000 - 15000).

The cost of this object on the date of the second revaluation is 105 thousand rubles; the amount of accrued depreciation for the year preceding the revaluation - 15 thousand rubles. (100%: 7 years) x 105000); the total amount of accumulated depreciation as of the date of the second revaluation is 45 thousand rubles. (30000 + 15000); current (replacement) cost as a result of the second revaluation - 63 thousand rubles; conversion factor 0.6 (63000:105000); the amount of recalculated depreciation - 27 thousand rubles. (45000 x 0.6); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 18 thousand rubles. (45000 - 27000); the amount of the markdown of the object is 24 thousand rubles. (105000 - 63000) - (45000 - 27000), of which 20 thousand rubles debited from the additional capital account. and in the debit of the account of retained earnings (loss) - in the amount of 4 thousand rubles.

Example. The initial cost of an object of fixed assets as of the date of the first revaluation is 200 thousand rubles; useful life - 10 years; the annual depreciation rate is 10% (100%:10 years); the annual amount of depreciation deductions is 20 thousand rubles. (200000 x 10%); the amount of accumulated depreciation as of the date of the first revaluation - 40 thousand rubles; current (replacement) cost - 150 thousand rubles; conversion factor - 0.75 (150000:200000); the amount of recalculated depreciation - 30 thousand rubles. (40000 x 0.75); the difference between the initial cost and the current (replacement) cost is 50 thousand rubles. (200000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 10 thousand rubles. (40000 - 30000); the amount of the markdown reflected in the debit of the retained earnings (loss) account - 40 thousand rubles. (50000 - 10000).

The cost of the same object on the date of the second revaluation is 150 thousand rubles; the amount of accrued depreciation for the year as of the date of the second revaluation - 45 thousand rubles. (30000 + 150000 x 10%); current (replacement) cost as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225000:150000); the amount of recalculated depreciation - 67.5 thousand rubles. (45000 x 1.5); the difference between the current (replacement) cost of the object on the date of the second revaluation and on the date of the first revaluation - 75 thousand rubles. (225000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting - 22.5 thousand rubles. (67500 - 45000); the amount of the revaluation of the object - 52.5 thousand rubles. (75000 - 22500), of which 40 thousand rubles were credited to the account of accounting for retained earnings (loss). and in the credit of the account for accounting for additional capital 12.5 thousand rubles.

IV. Depreciation of fixed assets

49. The cost of fixed assets that are in the organization on the basis of ownership, economic management, operational management (including fixed assets leased, gratuitous use, trust management) is repaid by accruing depreciation, unless otherwise established by the Accounting Regulation " Accounting for fixed assets" RAS 6/01.

Depreciation is not charged on fixed assets of non-profit organizations. They are depreciated at the end of the reporting year based on the period of their useful life established by the organization. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.

Objects of fixed assets, consumer properties of which do not change over time (land plots and nature management objects), are not subject to depreciation.

50. Depreciation on leased fixed assets is made by the lessor.

Accrual of depreciation on fixed assets included in the property complex under an enterprise lease agreement is carried out by the tenant in the manner set forth in this section for fixed assets that are under the right of ownership.

Depreciation on fixed assets that is the subject of a financial lease agreement is made by the lessor or lessee, depending on the terms of the financial lease agreement.

51. For objects of the housing stock, which are used by the organization to generate income and are accounted for in the account of income investments in material assets, depreciation is charged in the generally established manner.

52. For real estate objects for which capital investments have been completed, the relevant primary accounting documents for acceptance and transfer have been drawn up, the documents have been transferred for state registration and are actually in operation, depreciation is accrued in the general manner from the first day of the month following the month the object was put into operation. When these objects are accepted for accounting as fixed assets after state registration, the previously accrued depreciation amount is clarified. It is allowed to accept real estate objects for which capital investments have been completed, the relevant primary accounting documents for acceptance and transfer have been drawn up, the documents have been transferred for state registration and are actually operated, to be accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets accounting account.

53. Depreciation of fixed assets is charged in one of the following ways:
linear way;
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life;
method of writing off the cost in proportion to the volume of products (works).

The application of one of the methods of depreciation for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

Fixed assets with a value of not more than 10,000 rubles per unit, as well as purchased books, brochures, etc. publications are allowed to be written off to production costs (sales costs) as they are put into production or operation. In order to ensure the safety of these objects in the organization, control over their movement should be organized.

54. To pay off the cost of fixed assets, the annual amount of depreciation is determined.

The annual amount of depreciation deductions is determined by:

a) with the straight-line method - based on the original cost or current (replacement) value (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item.

Example. An object of fixed assets worth 120 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 20% (100%:5). The annual amount of depreciation charges will be 24 thousand rubles. (120,000 x 20:100).

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.

Example. An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate calculated on the basis of useful life, which is 20% (100%:5), is increased by an acceleration factor of 2; the annual depreciation rate will be 40%.

In the first year of operation, the annual amount of depreciation is determined based on the initial cost formed when the fixed asset object was accepted for accounting 40 thousand rubles. (100000 x 40:100). In the second year of operation, depreciation is charged in the amount of 40 percent of the residual value at the beginning of the reporting year, i.е. the difference between the initial cost of the object and the amount of depreciation accrued for the first year, and will amount to 24 thousand rubles. (100 - 40) x 40:100). In the third year of operation, depreciation is charged in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and will amount to 12.4 thousand rubles. (60 - 24) x 40:100), etc.

c) with the method of writing off the cost by the sum of numbers of years of the useful life - based on the initial cost or (current (replacement) value (in the event of a revaluation) of the fixed asset item and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the item , and in the denominator - the sum of the numbers of years of the useful life of the object.

Example. An object of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified facility, depreciation can be charged in the amount of 5/15 or 33.3%, which will amount to 50 thousand rubles, in the second year - 4/15, which will amount to 40 thousand rubles, in the third year - 3 /15, which will amount to 30 thousand rubles. etc.

55. Accrual of depreciation charges on fixed assets during the reporting year is made on a monthly basis, regardless of the method of accrual used, in the amount of 1/12 of the calculated annual amount.

If an object of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements.

Example. In April of the reporting year, an object of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years or 48 months (the organization uses a straight-line method); the annual amount of depreciation in the first year of use will be (20,000 x 8:48) = 3.3 thousand rubles.

56. For fixed assets used in an organization with a seasonal nature of production, the annual amount of depreciation is accrued evenly over the period of the organization's operation in the reporting year.

Example. An organization that carries out river transportation of goods for 7 months a year has acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual depreciation rate is 10% (100%:10 years). The annual amount of depreciation in the amount of 20 thousand rubles (200 x 10%) is accrued evenly over 7 months of operation in the reporting year.

57. When applying depreciation on fixed assets using the method of writing off the cost in proportion to the volume of products (works), the annual amount of depreciation is determined based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed assets object and the estimated volume of products (works) for the entire useful life of such an item.

Example. A car was purchased with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual depreciation amount based on the ratio of the initial cost and the estimated volume of production will be 1 thousand rubles (5 x 80:400).

59. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

The useful life of an item of property, plant and equipment, including items of property, plant and equipment previously used by another organization, is determined based on:
the expected period of use in the organization of this object in accordance with the expected productivity or capacity;
expected physical wear, depending on the mode of operation (number of shifts); natural conditions and the influence of an aggressive environment, repair systems;
regulatory and other restrictions on the use of this object (for example, the lease term).

60. In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of completion, additional equipment, reconstruction or modernization, the organization reviews the useful life of this item.

Example. Object of fixed assets worth 120 thousand rubles. and a useful life of 5 years after 3 years of operation has undergone additional equipment worth 40 thousand rubles. The useful life is revised upward by 2 years. The annual amount of depreciation charges in the amount of 22 thousand rubles. determined on the basis of the residual value in the amount of 88 thousand rubles. = 120,000 - (120,000 x 3:5) + 40,000 and a new useful life of 4 years.

61. The accrual of depreciation charges on an item of fixed assets begins on the first day of the month following the month of acceptance of this item for accounting, including the item in stock (reserve), and is made until the cost of these items is fully paid off or until they are retired.

62. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the item or disposal of the item.

63. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than 3 months, as well as during the restoration of an object, the duration of which exceeds 12 months.

The procedure for conservation of fixed assets accepted for accounting is established and approved by the head of the organization. In this case, as a rule, objects of fixed assets located in a certain technological complex and (or) having a complete cycle of the technological process can be transferred to conservation.

64. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.

65. The amount of accrued depreciation charges is reflected in accounting by accumulating the corresponding amounts on a separate account, as a rule, on the debit of the accounts for recording production costs (sales expenses) in correspondence with the credit of the depreciation account.

Restoration of fixed assets can be carried out through repair, modernization and reconstruction.

67. The costs incurred during the repair of a fixed asset object are reflected on the basis of the relevant primary accounting documents for accounting for the operations of the release (expenditure) of material assets, the calculation of wages, debts to suppliers for the repair work performed and other expenses.

The costs of repairing an item of fixed assets are reflected in the accounting records in the debit of the corresponding accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

68. In order to organize control over the timely receipt of fixed assets from repair, inventory cards for these objects in the file cabinet are recommended to be rearranged in the "Fixed assets under repair" group. When an item of fixed assets is received from repair, the inventory card is moved accordingly.

69. In order to evenly include future expenses for the repair of fixed assets in production costs (sales expenses) of the reporting period, an organization may create a reserve for expenses for the repair of fixed assets (including leased ones). To make a decision on the formation of a reserve for the repair of fixed assets, documents confirming the correctness of the determination of monthly deductions are used, such as, for example, defective statements (justifying the need for repair work); data on the initial cost or current (replacement) cost (in case of revaluation) of fixed assets; estimates for repairs; standards and data on the timing of repairs; final calculation of contributions to the reserve of expenses for the repair of fixed assets.

When a reserve for the repair of fixed assets is formed, the production costs (sales costs) include the amount of deductions calculated on the basis of the annual estimated cost of repairs.

Example. The annual cost estimate for the repair of fixed assets is 600 thousand rubles, the monthly amount of the reservation will be 50 thousand rubles. (600 thousand rubles: 12 months).

In accounting, the formation of a reserve for the repair of fixed assets is reflected in the debit of the accounts for recording production costs (expenses for sale) in correspondence with the credit of the account for recording reserves of future expenses (the corresponding sub-account).

As the repair work is completed, the actual costs associated with their implementation, regardless of the method of their implementation (economic or with the involvement of a contractor), are written off to the debit of the account for accounting for reserves of future expenses (the corresponding sub-account) in correspondence with the loan or the account in which the indicated costs are preliminarily taken into account or settlement accounts.

When inventorying the reserve for the repair of fixed assets, the overreserved amounts at the end of the reporting year are reversed and reflected in accounting using the red reversal method on the debit of the account for recording production costs (sales costs) in correspondence with the credit of the account for recording reserves of future expenses.

In cases where the completion of repair work on fixed assets with a long production period and a significant amount of the specified work occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets formed in the reporting year may not be reversed. Upon completion of the specified repair work, the excess accrued amount of the reserve is reflected in the debit of the account for accounting for reserves of future income and expenses in correspondence with the credit of the profit and loss account as non-operating income.

70. Accounting for the costs associated with the modernization and reconstruction (including the costs of modernization carried out during repairs carried out with a frequency of more than 12 months) of a fixed asset item is carried out in the manner established for accounting for capital investments.

71. Acceptance of completed works on completion, additional equipment, reconstruction, modernization of a fixed asset object is formalized by the relevant act.

72. If an item of fixed assets has several parts that are accounted for as separate inventory items and have different useful lives, the replacement of each such part upon restoration is accounted for as disposal and acquisition of an independent inventory item.

73. The costs of maintaining an item of fixed assets (technical inspection, maintenance) are included in the costs of servicing the production process and are reflected in the debit of the accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

74. The costs associated with the movement of fixed assets (vehicles, excavators, ditchers, cranes, construction machinery, etc.) within the organization are charged to production costs (sales costs).

VI. Disposal of property, plant and equipment

75. The cost of an item of fixed assets that is disposed of or is not permanently used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

76. The disposal of an item of fixed assets is recognized in the accounting of the organization on the date of the one-time termination of the conditions for accepting them for accounting, given in paragraph 2 of these Guidelines.

The disposal of an item of property, plant and equipment may take place in the following cases:
sales;
write-offs in case of moral and physical deterioration;
liquidation in case of accidents, natural disasters and other emergencies;
transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;
transfers under contracts of exchange, donation;
transfers to a subsidiary (dependent) company from the parent organization;
shortages and damage identified during the inventory of assets and liabilities;
partial liquidation during the performance of reconstruction works;
in other cases.

77. In order to determine the feasibility (suitability) of the further use of an item of fixed assets, the possibility and effectiveness of its restoration, as well as for the preparation of documentation for the disposal of these items in the organization, by order of the head, a commission is created, which includes the relevant officials, including the chief accountant ( accountant) and persons who are responsible for the safety of fixed assets. Representatives of inspections, which, in accordance with the legislation, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

The competence of the commission includes:
inspection of the fixed asset object to be written off using the necessary technical documentation, as well as accounting data, establishing the expediency (suitability) of the further use of the fixed asset object, the possibility and effectiveness of its restoration;
establishing the reasons for writing off an object of fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, prolonged non-use of the object for the production of products, performance of works and services or for management needs, etc.);
identification of persons who are responsible for the premature disposal of fixed assets, making proposals for bringing these persons to liability established by law;
the possibility of using individual units, parts, materials of the retired fixed asset and their assessment based on the current market value, control over the withdrawal of non-ferrous and precious metals from the fixed asset written off as part of the fixed asset, determining the weight and delivery to the appropriate warehouse; exercising control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining their quantity, weight;
drawing up an act on the write-off of an object of fixed assets.

78. The decision taken by the commission to write off an item of fixed assets is drawn up in the act of writing off an item of fixed assets, indicating data characterizing the item of fixed assets (date of acceptance of the item for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of the main parts, parts, assemblies, structural elements). The act for the write-off of an object of fixed assets is approved by the head of the organization.

79. Parts, components and assemblies of a retired item of fixed assets suitable for the repair of other items of fixed assets, as well as other materials are accounted for at the current market value in the debit of the materials account in correspondence with the credit of the profit and loss account as operating income.

80. On the basis of the executed act for the write-off of fixed assets, transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset. Corresponding entries on the disposal of an item of fixed assets are also made in a document opened at its location.

Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archiving, but not less than five years.

81. The transfer by an organization of an object of fixed assets to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.

On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. A note is made on the withdrawal of an inventory card for a retired fixed asset item in a document opened at the location of the item.

82. The transfer of an item of fixed assets between the structural divisions of the organization is not recognized as the disposal of an item of fixed assets. The specified operation is made out by the act of acceptance and transfer of fixed assets.

The return of the leased item of fixed assets to the lessor is also documented by an act of acceptance and transfer, on the basis of which the lessee's accounting service writes off the returned item from the off-balance sheet.

83. Disposal of individual parts that are part of an item of fixed assets, which have different useful lives and are accounted for as separate inventory items, is drawn up and reflected in accounting in the manner described above in this section.

84. The write-off of the value of an object of fixed assets is reflected in accounting, as a rule, on the sub-account for the disposal of fixed assets, opened to the account for fixed assets. At the same time, the initial (replacement) cost of the fixed asset object is debited to the debit of the specified subaccount in correspondence with the corresponding subaccount of the fixed assets accounting account, and the amount of accrued depreciation for the useful life of this object in the organization in correspondence with the debit of the depreciation accounting account is written off to the credit of the specified subaccount. At the end of the disposal procedure, the residual value of the fixed asset item is written off from the credit of the sub-account for accounting for the disposal of fixed assets to the debit of the profit and loss account as operating expenses.

Expenses associated with the disposal of an item of property, plant and equipment are debited to the profit and loss account as operating expenses. These costs can be pre-accumulated on the cost accounting account auxiliary production. In the credit of the profit and loss account, the amount of proceeds from the sale of assets related to the retired item of fixed assets, the cost of capitalized material assets received from the dismantling of the item of fixed assets at the price of possible use are taken into account as operating income.

85. Disposal of an object of fixed assets transferred as a contribution to the authorized (reserve) capital, share fund in the amount of its residual value is reflected in the accounting records in the debit of the settlements account and the credit of the fixed assets account.

Previously, the arising debt on a contribution to the authorized (reserve) capital, unit fund is recorded in the debit of the account for accounting for financial investments in correspondence with the credit of the account for accounting for settlements for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (reserve) capital, unit fund, and in the case of full repayment of the cost of such an object - in a conditional assessment adopted by the organization, with the allocation of the assessment amount to financial results.

86. Income and expenses from the disposal of an item of fixed assets are subject to crediting to the profit and loss account as operating income and expenses and are reflected in the accounting records in the reporting period to which they relate.

of the Government of the Russian Federation of March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

Order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n "On Approval of Methodological Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE, the order does not need state registration);

Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n "On Amendments to the Guidelines for the Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000 N 2550-ER, the order does not need state registration) .

1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with accounting "Accounting for fixed assets" PBU 6/01, approved by the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28 2001, registration number 2689).

These Guidelines for accounting of fixed assets apply to organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).

B) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months.

The useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of the use of these fixed assets;

3. Fixed assets include: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household inventory and accessories; working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: land plots; objects of nature management (water, subsoil and other natural resources); capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

Machinery, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

5. On the basis of these Guidelines, organizations develop internal regulations, instructions, other organizational and administrative documents necessary for organizing the accounting of fixed assets and monitoring their use. These documents can be approved:

Forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;

The list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;

Registered with the Ministry of Justice of the Russian Federation on November 21, 2003 N 5252

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER
dated 13.10.03 N 91n

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, Art. 1290), I order:

1. Approve the attached Guidelines for the accounting of fixed assets.

2. Recognize as invalid:

Order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n "On Approval of Methodological Guidelines for Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE The order does not need state registration);

Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n "On Amendments to the Guidelines for the Accounting of Fixed Assets" (according to the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000 N 2550-ER The order does not need state registration) .

Minister A.L.KUDRIN

Approved
Order of the Ministry of Finance
Russian Federation
dated July 29, 1998 N 34n

METHODOLOGICAL INSTRUCTIONS
ACCOUNTING FOR FIXED ASSETS

(as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

I. General provisions

1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the Accounting Regulation "Accounting for fixed assets" PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation April 28, 2001, registration number 2689).

These Guidelines for accounting of fixed assets apply to organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions and budgetary institutions).

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

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

b) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months.

The useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of the use of these fixed assets;

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

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

3. Fixed assets include: buildings, structures and transmission devices, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household inventory and accessories; working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.

Fixed assets also include: land plots; objects of nature management (water, subsoil and other natural resources); capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

4. These Guidelines do not apply to:

• machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
• items handed over for installation or to be installed, which are in transit;
• capital and financial investments.

5. On the basis of these Guidelines, organizations develop internal regulations, instructions, other organizational and administrative documents necessary for organizing the accounting of fixed assets and monitoring their use. These documents can be approved:

• the forms of primary accounting documents used for the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules for document flow and the technology for processing accounting information;
• a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;
• the procedure for monitoring the safety and rational use of fixed assets in the organization.

6. Accounting records of fixed assets are kept for the following purposes:

a) the formation of actual costs associated with the acceptance of assets as fixed assets for accounting;

b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;

c) a reliable determination of the results from the sale and other disposal of fixed assets;

d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);

e) ensuring control over the safety of fixed assets accepted for accounting;

f) analysis of the use of fixed assets;

g) obtaining information on fixed assets required for disclosure in the financial statements.

7. Movement operations (receipt, internal transfer, disposal) of fixed assets are documented by primary accounting documents.

Primary accounting documents must contain the following mandatory details established by Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1996, No. 48, Art. 5369; 1998, No. 30, Art. 3619 ; 2002, N 13, item 1179; 2003, N 1, item 2; N 2, item 160; N 27 (part I), item 2700):

• Title of the document;
• date of preparation of the document;
• the name of the organization on behalf of which the document is drawn up;
• the content of the business transaction;
• business transaction meters in physical and monetary terms;
• the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;
• personal signatures of the said persons and their transcripts.

In addition, additional details may be included in the primary accounting documents depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.

As primary accounting documents, unified primary documents for accounting for fixed assets approved by the Decree of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets" (according to the conclusion of the Ministry of Justice of the Russian Federation Federation, this document does not need state registration - letter of the Ministry of Justice of the Russian Federation dated February 27, 2003 N 07 / 1891-YUD).

8. Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.

9. Primary accounting documents may be drawn up on paper and (or) computer media.

Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.

10. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings, or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that form a single whole, designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

Example. Rolling stock of road transport (cars of all brands and types, tractors, trailers, trailers, semi-trailers of all types and purposes, motorcycles and scooters) - the inventory object for the specified group includes all devices and accessories related to it. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.

For the sea and river fleet, each ship is an inventory object, including the main and auxiliary engines, power plant, radio station, life-saving equipment, handling mechanisms, navigational and measuring instruments, and an on-board set of spare parts. Items of industrial, cultural, household and household inventory and rigging, located on the ship, but not being its integral part, meeting the requirements for classifying objects as fixed assets, are accounted for as separate inventory items.

Aircraft engines of civil aviation, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.

If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object. Capital investments in land plots, for radical improvement of land (drainage, irrigation and other reclamation works), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by types of capital investment objects).

Capital investments for the fundamental improvement of land, for a plot owned by the organization, are accounted for as part of the inventory object in which capital investments were made.

Capital investments in a leased item of fixed assets are accounted for by the lessee as a separate inventory item if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

11. In order to organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned an appropriate inventory number when they are accepted for accounting.

The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.

In cases where an inventory object has several parts that have different useful lives and are accounted for as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.

The inventory number assigned to the inventory item of fixed assets is retained by it for the entire period of its stay in this organization.

Inventory numbers of retired inventory items of fixed assets are not recommended to be assigned to newly accepted for accounting items within five years after the end of the year of disposal.

12. Accounting for fixed assets for objects is carried out by the accounting service using inventory cards for accounting for fixed assets (for example, a unified form of primary accounting documentation for accounting for fixed assets N OS-6 "Inventory card for accounting for an object of fixed assets", approved by the Decree of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for accounting for fixed assets"). An inventory card is opened for each inventory object.

Inventory cards can be grouped in a file cabinet in relation to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (Collected Legislation of the Russian Federation, 2002, N 1 (part II), article 52; 2003, N 28, article 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

An organization that has a small number of fixed assets can carry out itemized accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.

13. An inventory card (inventory book) is filled out on the basis of an act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and disposal of an inventory item of fixed assets. In the inventory card (inventory book) should be given: basic data on the object of fixed assets, its useful life; depreciation method; note of non-accrual depreciation (if any); about the individual characteristics of the object.

14. It is also recommended to open an inventory card for an object of fixed assets received on lease in order to organize the accounting of the specified object on an off-balance account in the accounting service of the lessee. This object can be accounted for by the lessee according to the inventory number assigned by the lessor.

15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.

16. If there are a large number of fixed assets at their location in structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset item, the full name of the item, its initial cost and information about the disposal (movement) of the object.

17. Inventory cards for items of fixed assets accepted for accounting, as well as for retired items of fixed assets during the month may be (until the end of the month) separately from the inventory cards of other fixed assets.

18. The data of inventory cards are reconciled on a monthly basis with the data of the synthetic accounting of fixed assets.

19. Based on the relevant accounting data, as well as technical documentation, the organization exercises control over the use of fixed assets.

Among the indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets with their division into own or leased; active and unused; data on working hours and downtime by groups of fixed assets; data on the output of products (works, services) in the context of fixed assets, etc.

20. According to the degree of use, fixed assets are divided into those located:

• in operation;
• in stock (reserve);
• under repair;
• in the stage of completion, additional equipment, reconstruction, modernization and partial liquidation; on conservation.

21. Fixed assets, depending on the organization's rights to them, are divided into:

• fixed assets owned by the right of ownership (including leased, transferred for gratuitous use, transferred to trust management);
• fixed assets under economic management or operational management of the organization (including those leased, transferred for gratuitous use, transferred for trust management);
• fixed assets received by the organization for rent;
• fixed assets received by the organization for free use;
• fixed assets received by the organization in trust management.

II. Initial valuation of fixed assets

22. Fixed assets may be accepted for accounting in the following cases: acquisition, construction and production for a fee; construction and manufacture by the organization itself; receipts from the founders on account of contributions to the authorized (reserve) capital, share fund; receipts from legal entities and individuals free of charge; receipt by a state and municipal unitary enterprise when forming the statutory fund; receipts to subsidiaries (dependent) companies from the parent organization; receipts in the order of privatization of state and municipal property by organizations of various organizational and legal forms (joint-stock company, etc.); in other cases.

23. Fixed assets are accepted for accounting at their original cost.

24. The initial cost of fixed assets purchased for a fee (both new and used) is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian federation).

The actual costs for the acquisition, construction and manufacture of fixed assets are:

• amounts paid in accordance with the contract to the supplier (seller); amounts paid for the performance of work under a construction contract and other contracts;
• amounts paid for information and consulting services related to the acquisition of an item of fixed assets;
• registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets;
• customs duties and customs fees;
• non-refundable taxes paid in connection with the acquisition of an item of fixed assets;
• remuneration paid to an intermediary organization and other persons through whom an object of fixed assets was acquired;
• other costs directly related to the acquisition, construction and manufacture of fixed assets.

General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets. 25. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

26. The initial cost of fixed assets in their manufacture by the organization itself is determined based on the actual costs associated with the production of these fixed assets. Accounting and formation of costs for the production of fixed assets are carried out by the organization in the manner established for accounting for the costs of the corresponding types of products manufactured by this organization.

27. Actual costs associated with the acquisition of fixed assets for a fee, with the exception of value added tax and other reimbursable taxes (except for cases provided for by the legislation of the Russian Federation), are reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the accounts for accounting for settlements.

When fixed assets are accepted for accounting on the basis of properly executed documents, the actual costs associated with the acquisition of fixed assets are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the account for fixed assets.

In a similar manner, the actual costs of construction and manufacture of fixed assets by the organization itself are reflected, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

28. The initial cost of fixed assets contributed as a contribution to the authorized (share) capital of an organization is recognized as its monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

Upon receipt of a contribution to the authorized (share) capital of the organization in the form of fixed assets, an entry is made in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for settlements with the founders.

The reflection of the formation of the authorized capital of the organization in the amount of contributions of the founders (participants) provided for by the constituent documents, including the cost of fixed assets, is made in accounting by an entry in the debit of the account for accounting for settlements with the founders (corresponding sub-account) in correspondence with the credit of the account for the authorized capital.

Acceptance for accounting of fixed assets received as a contribution to the authorized (share) capital is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

In a similar manner, the initial cost of fixed assets received during the formation of the statutory fund, unit fund is determined.

29. The initial cost of fixed assets received by the organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting.

For the purposes of these Guidelines, the current market value means the amount of cash that can be received as a result of the sale of the specified asset as of the date of acceptance for accounting.

When determining the current market value, data on prices for similar fixed assets received in writing from manufacturing organizations can be used; information about the price level available from state statistics bodies, trade inspections, as well as in the media and specialized literature; expert opinions (for example, appraisers) on the value of individual fixed assets.

For the amount of the initial cost of fixed assets received by the organization under a gift agreement (free of charge), the financial results of the organization are formed during the useful life as non-operating income. Acceptance for accounting of these fixed assets is reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for deferred income, followed by the debit of the account for accounting for fixed assets in correspondence with the credit of the account for accounting for investments in non-current assets.

30. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.

If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

Acceptance for accounting of fixed assets received under agreements providing for the fulfillment of obligations (payment) by non-monetary means is reflected in the debit of the fixed assets account in correspondence with the credit of the account of investments in non-current assets.

31. Fixed assets received under a property trust management agreement are accounted for in accordance with the Order of the Ministry of Finance of the Russian Federation of November 28, 2001 N 97n "On approval of instructions on the reflection in the accounting of organizations of operations related to the implementation of a property trust management agreement" ( registered by the Ministry of Justice of the Russian Federation on December 25, 2001, registration N 3123).

32. The initial cost of fixed assets, determined in accordance with paragraphs 24 - 30 of these Guidelines, also includes the actual costs of the organization for the delivery of fixed assets and bringing them into a condition suitable for use. 33. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

34. Capital investments of the organization in perennial plantings, for radical land improvement (drainage, irrigation and other reclamation works) are included in fixed assets at the end of the reporting year in the amount of costs related to the areas accepted for operation, regardless of the date of completion of the entire complex of works.

For the amount of expenses incurred, entries are made in the debit of the account of fixed assets and the credit of the account of investments in non-current assets, as well as corresponding entries are made in the inventory card for accounting for the organization's capital investments in perennial plantations, for radical land improvement with a subsequent increase in the initial cost of fixed assets.

35. In the event that, in accordance with the concluded lease agreement, capital investments in leased fixed assets are the property of the lessee, the costs of completed work of a capital nature are debited from the credit of the account for recording investments in non-current assets in correspondence with the debit of the account for fixed assets. For the amount of expenses incurred by the tenant, a separate inventory card is opened for a separate inventory object.

In the event that, in accordance with the concluded lease agreement, the lessee transfers the capital investments made to the lessor, the costs of completed capital works, subject to compensation by the lessor, are debited from the credit of the account for accounting for investments in non-current assets in correspondence with the debit of the accounting account for settlements.

36. Unrecorded items of fixed assets identified during the organization's inventory of assets and liabilities are accepted for accounting at the current market value and are reflected in the debit of the fixed assets account in correspondence with the profit and loss account as non-operating income.

37. Accounting for fixed assets in the inventory card is carried out in rubles. It is allowed to keep records of fixed assets in the inventory card in thousands of rubles. For an item of fixed assets, the value of which upon acquisition is expressed in foreign currency, its contractual value in foreign currency is also indicated in the inventory card.

38. Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for each individual inventory object.

One act (invoice) of acceptance and transfer of fixed assets can be made out the acceptance for accounting of objects of the same type of the same value, accepted for accounting at the same time.

The specified act, approved by the head of the organization, together with the technical documentation, is transferred to the accounting service of the organization, which, on the basis of this document, opens the inventory card or makes a note about the disposal of the object in the inventory card. Technical documentation related to a specific inventory item can be transferred to the place of operation of the item with a corresponding mark in the inventory card.

39. Machinery and equipment that do not require installation (vehicles, construction machinery, etc.), as well as machines and equipment that require installation, but intended for reserve (reserve) in accordance with established technological and other requirements, are accepted for accounting as fixed assets on the basis of the certificate of acceptance and transfer of fixed assets approved by the head.

40. If, based on the results of completion, additional equipment, reconstruction and modernization of an object of fixed assets, a decision is made to increase its initial cost, then the data in the inventory card of this object is corrected. If it is difficult to reflect adjustments in the indicated inventory card, a new inventory card is opened instead (with the preservation of the previously assigned inventory number) reflecting new indicators characterizing the completed, retrofitted, reconstructed or modernized object.

III. Subsequent valuation of fixed assets

41. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01.

A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

Revaluation of fixed asset items is carried out in order to determine the real value of fixed asset items by bringing the initial cost of fixed asset items in line with their market prices and reproduction conditions as of the date of revaluation.

42. Expenses for completion, additional equipment, reconstruction, modernization of a fixed asset object are accounted for on the account of investments in non-current assets.

Upon completion of work on completion, additional equipment, reconstruction, modernization of a fixed asset, the costs recorded on the account of investments in non-current assets either increase the initial cost of this fixed asset and are written off to the debit of the fixed asset account, or are accounted for separately on the account of fixed assets , and in this case a separate inventory card is opened for the amount of costs incurred.

43. In accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, a commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous fixed assets at the current (replacement) cost by indexing or direct recalculation at documented market prices.

For the purposes of these Guidelines, the current (replacement) cost of fixed assets is understood as the amount of money that must be paid by the organization on the date of the revaluation if it is necessary to replace any object.

Land plots and objects of nature management (water, subsoil and other natural resources) are not subject to revaluation.

When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on the level of prices available from state statistics bodies, trade inspections and organizations; information about the price level published in the mass media and specialized literature; evaluation by the Bureau of Technical Inventory; expert opinions on the current (replacement) cost of fixed assets.

44. When deciding on the revaluation of fixed assets belonging to a homogeneous group of objects (buildings, structures, vehicles, etc.), an organization should take into account that in the future, fixed assets of a homogeneous group should be revalued regularly so that the cost of these objects fixed assets, for which they are reflected in accounting and financial statements, did not differ significantly from the current (replacement) cost.

Example. The cost of fixed assets included in a homogeneous group of objects at the beginning of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the beginning of the reporting year is 1,100 thousand rubles. The results of the revaluation are reflected in the accounts and in the financial statements, since the resulting difference is significant (1100 - 1000): 1000.

Example. The cost of fixed assets included in a homogeneous group of objects at the beginning of the previous reporting year - 1,000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the beginning of the reporting year is 1,030 thousand rubles. A decision on revaluation is not made - the resulting difference is not significant (1030 - 1000) : 1000.

45. In order to revaluate fixed assets, the organization must carry out preparatory work for the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The decision of the organization to conduct a revaluation as of the beginning of the reporting year is formalized by the relevant administrative document, which is mandatory for all departments of the organization that will be involved in the revaluation of fixed assets, and is accompanied by the preparation of a list of fixed assets subject to revaluation.

46. ​​The initial data for the revaluation of fixed assets are: initial cost or current (replacement) cost (if this object was revalued earlier), according to which they are accounted for in accounting as of December 31 of the previous reporting year; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) cost of revalued fixed assets as of January 1 of the reporting year.

Revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.

47. The results of the revaluation of fixed assets carried out as of the first day of the reporting year shall be reflected in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when forming the balance sheet data at the beginning of the reporting year.

48. The amount of the revaluation of the fixed asset object as a result of the revaluation is reflected in the debit of the fixed assets account in correspondence with the credit of the additional capital account. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the account of retained earnings (loss), is credited to the account of retained earnings (loss) in correspondence with the debit of the account of fixed assets.

The amount of depreciation of an item of fixed assets as a result of revaluation is reflected in the debit of the account of retained earnings (loss) in correspondence with the credit of the account of fixed assets. The amount of the depreciation of the fixed asset object is attributed to the reduction of the additional capital of the organization, formed at the expense of the amounts of the revaluation of this object, carried out in previous reporting periods, and is reflected in the accounting records in the debit of the additional capital account and the credit of the fixed assets account. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is reflected in the debit of the retained earnings (loss) account in correspondence with the credit of the fixed assets account.

When an item of fixed assets is disposed of, the amount of its revaluation is debited from the debit of the additional capital account in correspondence with the credit of the organization's retained earnings account.

Example. The initial cost of an item of fixed assets as of the date of the first revaluation is 70 thousand rubles; useful life - 7 years; the annual amount of depreciation deductions - 10 thousand rubles; the accumulated amount of depreciation deductions as of the date of revaluation - 30 thousand rubles; current replacement cost - 105 thousand rubles; the difference between the value of the object, according to which it was taken into account in accounting, and the current (replacement) cost - 35 thousand rubles; conversion factor - 1.5 (105000: 70000); the amount of recalculated depreciation is 45 thousand rubles. (30000 x 1.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45000 - 30000); the amount of the revaluation reflected in the credit of the additional capital account is 20 thousand rubles. (35000 - 15000).

The cost of this object on the date of the second revaluation is 105 thousand rubles; the amount of accrued depreciation for the year preceding the revaluation is 15 thousand rubles. ((100%: 7 years) x 105000); the total amount of accumulated depreciation as of the date of the second revaluation is 45 thousand rubles. (30000 + 15000); current (replacement) cost as a result of the second revaluation - 63 thousand rubles; conversion factor 0.6 (63000: 105000); the amount of recalculated depreciation - 27 thousand rubles. (45000 x 0.6); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 18 thousand rubles. (45000 - 27000); the amount of the markdown of the object is 24 thousand rubles. (105000 - 63000) - (45000 - 27000), of which 20 thousand rubles debited from the additional capital account. and in the debit of the account of retained earnings (loss) - in the amount of 4 thousand rubles.

Example. The initial cost of an item of fixed assets as of the date of the first revaluation is 200 thousand rubles; useful life - 10 years; the annual depreciation rate is 10% (100% : 10 years); the annual amount of depreciation deductions is 20 thousand rubles. (200000 x 10%); the amount of accumulated depreciation as of the date of the first revaluation - 40 thousand rubles; current (replacement) cost - 150 thousand rubles; conversion factor - 0.75 (150000: 200000); the amount of recalculated depreciation - 30 thousand rubles. (40000 x 0.75); the difference between the initial cost and the current (replacement) cost is 50 thousand rubles. (200000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 10 thousand rubles. (40000 - 30000); the amount of the markdown reflected in the debit of the account for accounting for retained earnings (loss) - 40 thousand rubles. (50000 - 10000).

The cost of the same object on the date of the second revaluation is 150 thousand rubles; the amount of accrued depreciation for the year as of the date of the second revaluation - 45 thousand rubles. (30000 + 150000 x 10%); current (replacement) cost as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225000: 150000); the amount of recalculated depreciation - 67.5 thousand rubles. (45000 x 1.5); the difference between the current (replacement) cost of the object on the date of the second revaluation and on the date of the first revaluation - 75 thousand rubles. (225000 - 150000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in accounting is 22.5 thousand rubles. (67500 - 45000); the amount of the revaluation of the object is 52.5 thousand rubles. (75000 - 22500); of which 40 thousand rubles were credited to the account of retained earnings (loss). and in the credit of the account for accounting for additional capital 12.5 thousand rubles.

IV. Depreciation of fixed assets

49. The cost of fixed assets that are in the organization on the basis of ownership, economic management, operational management (including fixed assets leased, gratuitous use, trust management) is repaid by accruing depreciation, unless otherwise established by the Accounting Regulation " Accounting for fixed assets" RAS 6/01.

Depreciation is not charged on fixed assets of non-profit organizations. They are depreciated at the end of the reporting year based on the period of their useful life established by the organization. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.

Objects of fixed assets, consumer properties of which do not change over time (land plots and nature management objects), are not subject to depreciation.

50. Depreciation on leased fixed assets is made by the lessor.

Accrual of depreciation on fixed assets included in the complex of property under an enterprise lease agreement is carried out by the tenant in the manner set forth in this section for fixed assets that are under the right of ownership.

Depreciation on fixed assets that are the subject of a financial lease agreement is made by the lessor or lessee, depending on the terms of the financial lease agreement.

51. For objects of the housing stock, which are used by the organization to generate income and are accounted for in the account of income investments in material assets, depreciation is charged in the generally established manner.

52. For real estate objects for which capital investments have been completed, the relevant primary accounting documents for acceptance and transfer have been drawn up, the documents have been transferred for state registration and are actually in operation, depreciation is accrued in the general manner from the first day of the month following the month the object was put into operation. When these objects are accepted for accounting as fixed assets after state registration, the previously accrued depreciation amount is clarified.

It is allowed to accept real estate objects for which capital investments have been completed, the relevant primary accounting documents for acceptance and transfer have been drawn up, the documents have been transferred for state registration and are actually operated, to be accepted for accounting as fixed assets with allocation on a separate sub-account to the fixed assets accounting account.

53. Depreciation of fixed assets is charged in one of the following ways:

• linear way;
• reducing balance method;
• method of writing off the cost by the sum of the numbers of years of the useful life;
• method of writing off the cost in proportion to the volume of products (works).

The application of one of the methods of depreciation for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

Fixed assets with a value of not more than 10,000 rubles per unit, as well as purchased books, brochures, etc. publications are allowed to be written off to production costs (sales costs) as they are put into production or operation. In order to ensure the safety of these objects in the organization, control over their movement should be organized.

54. To pay off the cost of fixed assets, the annual amount of depreciation is determined.

The annual amount of depreciation deductions is determined by:

a) with the straight-line method - based on the original cost or current (replacement) value (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item. Example. An object of fixed assets worth 120 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 20 percent (100%: 5). The annual amount of depreciation deductions will be 24 thousand rubles. (120000 x 20:100).

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.

Example. An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. An annual depreciation rate based on useful life of 20 percent (100% : 5) is increased by an acceleration factor of 2; the annual depreciation rate will be 40 percent.

In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed when the fixed asset object was accepted for accounting, 40 thousand rubles. (100000 x 40: 100). In the second year of operation, depreciation is charged in the amount of 40 percent of the residual value at the beginning of the reporting year, i.е. the difference between the initial cost of the object and the amount of depreciation accrued for the first year, and will amount to 24 thousand rubles. (100 - 40) x 40: 100). In the third year of operation, depreciation is charged in the amount of 40 percent of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and will amount to 12.4 thousand rubles. ((60 - 24) x 40: 100), etc.

c) with the method of writing off the cost by the sum of the numbers of years of the useful life - based on the original cost or (current (replacement)) value (in the event of a revaluation) of the fixed asset and the ratio, the numerator of which is the number of years remaining until the end of the useful life object, and in the denominator - the sum of the numbers of years of the useful life of the object.

Example. An object of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the said facility, depreciation can be charged in the amount of 5/15, or 33.3%, which will amount to 50 thousand rubles, in the second year - 4/15, which will amount to 40 thousand rubles, in the third year - 3/15, which will amount to 30 thousand rubles. etc.

55. Accrual of depreciation charges on fixed assets during the reporting year is made on a monthly basis, regardless of the method of accrual used, in the amount of 1/12 of the calculated annual amount.

If an object of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements.

Example. In April of the reporting year, an object of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years or 48 months (the organization uses a straight-line method); the annual amount of depreciation in the first year of use will be (20,000 x 8: 48) = 3.3 thousand rubles.

56. For fixed assets used in an organization with a seasonal nature of production, the annual amount of depreciation is accrued evenly over the period of the organization's operation in the reporting year.

Example. An organization carrying out river transportation of goods for 7 months a year acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual depreciation rate is 10 percent (100% : 10 years). The annual amount of depreciation in the amount of 20 thousand rubles (200 x 10%) is accrued evenly over 7 months of operation in the reporting year.

57. When applying depreciation on fixed assets using the method of writing off the cost in proportion to the volume of products (works), the annual amount of depreciation is determined based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed assets object and the estimated volume of products (works) for the entire useful life of such an item.

Example. A car was purchased with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual depreciation amount, based on the ratio of the initial cost and the estimated volume of production, will be 1 thousand rubles (5 x 80: 400).

59. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

The useful life of an item of property, plant and equipment, including items of property, plant and equipment previously used by another organization, is determined based on:

• the expected period of use in the organization of this object in accordance with the expected productivity or capacity;
• expected physical wear, depending on the mode of operation (number of shifts); natural conditions and the influence of an aggressive environment, repair systems;
• regulatory and other restrictions on the use of this object (for example, the lease term).

60. In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an object of fixed assets as a result of completion, additional equipment, reconstruction or modernization, the organization reviews the useful life of this object.

Example. Object of fixed assets worth 120 thousand rubles. and a useful life of 5 years after 3 years of operation has undergone additional equipment worth 40 thousand rubles. The useful life is revised upward by 2 years. The annual amount of depreciation in the amount of 22 thousand rubles. determined on the basis of the residual value in the amount of 88 thousand rubles. = 120,000 - (120,000 x 3:5) + 40,000 and a new useful life of 4 years.

61. The accrual of depreciation charges on an item of fixed assets begins on the first day of the month following the month of acceptance of this item for accounting, including the item in stock (reserve), and is made until the cost of these items is fully paid off or until they are retired.

62. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the item or disposal of the item.

63. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than 3 months, as well as during the restoration of an object, the duration of which exceeds 12 months.

The procedure for conservation of fixed assets accepted for accounting is established and approved by the head of the organization. In this case, as a rule, objects of fixed assets located in a certain technological complex and (or) having a complete cycle of the technological process can be transferred to conservation.

64. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.

65. The amount of accrued depreciation charges is reflected in accounting by accumulating the corresponding amounts on a separate account, as a rule, on the debit of the accounts for recording production costs (sales expenses) in correspondence with the credit of the depreciation account.

Restoration of fixed assets can be carried out through repair, modernization and reconstruction.

67. The costs incurred during the repair of a fixed asset object are reflected on the basis of the relevant primary accounting documents for accounting for the operations of the release (expenditure) of material assets, the calculation of wages, debts to suppliers for the repair work performed and other expenses.

The costs of repairing an item of fixed assets are reflected in the accounting records in the debit of the corresponding accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

68. In order to organize control over the timely receipt of fixed assets from repair, inventory cards for these objects in the file cabinet are recommended to be rearranged in the "Fixed assets under repair" group. When an item of fixed assets is received from repair, the inventory card is moved accordingly.

69. In order to evenly include future expenses for the repair of fixed assets in production costs (sales expenses) of the reporting period, an organization may create a reserve for expenses for the repair of fixed assets (including leased ones). To make a decision on the formation of a reserve for the repair of fixed assets, documents confirming the correctness of the determination of monthly deductions are used, such as, for example, defective statements (justifying the need for repair work); data on the initial cost or current (replacement) cost (in case of revaluation) of fixed assets; estimates for repairs; standards and data on the timing of repairs; final calculation of contributions to the reserve of expenses for the repair of fixed assets.

When a reserve for the repair of fixed assets is formed, the production costs (sales costs) include the amount of deductions calculated on the basis of the annual estimated cost of repairs.

Example. The annual cost estimate for the repair of fixed assets is 600 thousand rubles, the monthly amount of the reservation will be 50 thousand rubles. (600 thousand rubles: 12 months). In accounting, the formation of a reserve of expenses for the repair of fixed assets is reflected in the debit of the accounts for accounting for production costs (expenses for sale) in correspondence with the credit of the account for accounting for reserves of future expenses (the corresponding sub-account).

As the repair work is completed, the actual costs associated with their implementation, regardless of the method of their implementation (economic or with the involvement of a contractor), are written off to the debit of the account for accounting for reserves of future expenses (the corresponding sub-account) in correspondence with the loan or the account in which the indicated costs are preliminarily taken into account or settlement accounts.

When inventorying the reserve for the repair of fixed assets, the overreserved amounts at the end of the reporting year are reversed and reflected in accounting using the red reversal method on the debit of the account for recording production costs (sales costs) in correspondence with the credit of the account for recording reserves of future expenses.

In cases where the completion of repair work on fixed assets with a long production period and a significant amount of the specified work occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets formed in the reporting year may not be reversed. Upon completion of the specified repair work, the excess accrued amount of the reserve is reflected in the debit of the account for accounting for reserves of future income and expenses in correspondence with the credit of the profit and loss account as non-operating income. 70. Accounting for the costs associated with the modernization and reconstruction (including the costs of modernization carried out during repairs carried out with a frequency of more than 12 months) of a fixed asset item is carried out in the manner established for accounting for capital investments.

71. Acceptance of completed works on completion, additional equipment, reconstruction, modernization of a fixed asset object is formalized by the relevant act.

72. If an item of fixed assets has several parts that are accounted for as separate inventory items and have different useful lives, the replacement of each such part upon restoration is accounted for as disposal and acquisition of an independent inventory item.

73. The costs of maintaining an item of fixed assets (technical inspection, maintenance) are included in the costs of servicing the production process and are reflected in the debit of the accounts for recording production costs (expenses for sale) in correspondence with the credit of the accounts for recording the costs incurred.

74. The costs associated with the movement of fixed assets (vehicles, excavators, ditchers, cranes, construction machinery, etc.) within the organization are charged to production costs (sales costs).

VI. Disposal of property, plant and equipment

75. The cost of an item of fixed assets that is disposed of or is not permanently used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

76. The disposal of an item of fixed assets is recognized in the accounting of the organization on the date of the one-time termination of the conditions for accepting them for accounting, given in paragraph 2 of these Guidelines.

The disposal of an item of property, plant and equipment may take place in the following cases:

• sales;
• write-offs in case of moral and physical deterioration;
• liquidation in case of accidents, natural disasters and other emergencies;
• transfers in the form of a contribution to the authorized (share) capital of other organizations, a mutual fund;
• transfers under contracts of exchange, donation;
• transfers to a subsidiary (dependent) company from the parent organization;
• shortages and damage identified during the inventory of assets and liabilities;
• partial liquidation during the performance of reconstruction works;
• in other cases.

77. In order to determine the feasibility (suitability) of the further use of an item of fixed assets, the possibility and effectiveness of its restoration, as well as for the preparation of documentation for the disposal of these items in the organization, by order of the head, a commission is created, which includes the relevant officials, including the chief accountant ( accountant) and persons who are responsible for the safety of fixed assets. Representatives of inspections, which, in accordance with the legislation, are entrusted with the functions of registration and supervision of certain types of property, may be invited to participate in the work of the commission.

The competence of the commission includes:

• inspection of the fixed asset object to be written off using the necessary technical documentation, as well as accounting data, establishing the expediency (suitability) of the further use of the fixed asset object, the possibility and effectiveness of its restoration;
• establishing the reasons for writing off an object of fixed assets (physical and moral wear and tear, violation of operating conditions, accidents, natural disasters and other emergencies, prolonged non-use of the object for the production of products, performance of works and services or for management needs, etc.);
• identification of persons who are responsible for the premature disposal of fixed assets, making proposals for bringing these persons to liability established by law;
• the possibility of using individual units, parts, materials of the retired fixed asset and their assessment based on the current market value, control over the withdrawal of non-ferrous and precious metals from the fixed asset written off as part of the fixed asset, determining the weight and delivery to the appropriate warehouse; exercising control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining their quantity, weight; drawing up an act on the write-off of an object of fixed assets.

78. The decision taken by the commission to write off an item of fixed assets is drawn up in the act of writing off an item of fixed assets, indicating data characterizing the item of fixed assets (date of acceptance of the item for accounting, year of manufacture or construction, time of commissioning, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for disposal with their justification, condition of the main parts, parts, assemblies, structural elements). The act for the write-off of an object of fixed assets is approved by the head of the organization.

79. Parts, components and assemblies of a retired item of fixed assets suitable for the repair of other items of fixed assets, as well as other materials are accounted for at the current market value in the debit of the materials account in correspondence with the credit of the profit and loss account as operating income.

80. On the basis of the executed act for the write-off of fixed assets, transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset. Corresponding entries on the disposal of an item of fixed assets are also made in a document opened at its location.

Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archiving, but not less than five years.

81. The transfer by an organization of an object of fixed assets to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.

On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. A note is made on the withdrawal of an inventory card for a retired fixed asset item in a document opened at the location of the item.

82. The transfer of an item of fixed assets between the structural divisions of the organization is not recognized as the disposal of an item of fixed assets. The specified operation is made out by the act of acceptance and transfer of fixed assets.

The return of the leased item of fixed assets to the lessor is also documented by an act of acceptance and transfer, on the basis of which the lessee's accounting service writes off the returned item from the off-balance sheet.

83. Disposal of individual parts that are part of an item of fixed assets, which have different useful lives and are accounted for as separate inventory items, is drawn up and reflected in accounting in the manner described above in this section.

84. The write-off of the value of an object of fixed assets is reflected in accounting, as a rule, on the sub-account for the disposal of fixed assets, opened to the account for fixed assets. At the same time, the initial (replacement) cost of the fixed asset object is debited to the debit of the specified subaccount in correspondence with the corresponding subaccount of the fixed assets accounting account, and the amount of accrued depreciation for the useful life of this object in the organization in correspondence with the debit of the depreciation accounting account is written off to the credit of the specified subaccount. At the end of the disposal procedure, the residual value of the fixed asset item is written off from the credit of the sub-account for accounting for the disposal of fixed assets to the debit of the profit and loss account as operating expenses.

Expenses associated with the disposal of an item of property, plant and equipment are debited to the profit and loss account as operating expenses. These costs may be preliminarily accumulated in the auxiliary production cost account. In the credit of the profit and loss account, the amount of proceeds from the sale of assets related to the retired item of fixed assets, the cost of capitalized material assets received from the dismantling of the item of fixed assets at the price of possible use are taken into account as operating income.

85. Disposal of an object of fixed assets transferred as a contribution to the authorized (reserve) capital, share fund in the amount of its residual value is reflected in the accounting records in the debit of the settlements account and the credit of the fixed assets account.

Previously, the arising debt on a contribution to the authorized (reserve) capital, unit fund is recorded in the debit of the account for accounting for financial investments in correspondence with the credit of the account for accounting for settlements for the amount of the residual value of the fixed asset object transferred as a contribution to the authorized (reserve) capital, unit fund, and in the case of full repayment of the cost of such an object - in a conditional assessment adopted by the organization, with the allocation of the assessment amount to financial results.

86. Income and expenses from the disposal of an item of fixed assets are subject to crediting to the profit and loss account as operating income and expenses and are reflected in the accounting records in the reporting period to which they relate.