Translation of products to fixed assets. Real estate translation intended for sale in fixed assets. Accounting wiring when transferring OS to goods
Biryukov Sergey, Head of Consulting Department of Katran Psk - 01.02.2009
Attention: All examples are shown in the program "1C: Accounting Company 8", editorial office 1.6.
In the software product "1C: Company Accounting 8" exists two ways translation of goods in materials and materials to the goods. By transfer, we mean the transfer of a quantitative and sum expression with the CT account 10 in Dt account 41 and, on the contrary, with CT account 41 in Dt account 10. Such a need arises if the organization implements the same type of nomenclature, which also uses in production . For example, the organization is engaged in the sale of boards and at the same time producing from the boards of any products. In the procurement process, it is impossible to determine for sure which the number of boards must be credited to account 10, and which is on the 41 account, due to the fact that trade and production needs may vary, and therefore the need arises in adjustment. In the typical functionality there is no separate document for the implementation of this operation, and therefore it is necessary to act as follows:
1st way
This method is the most correct - in the current month, the documents of the receipt of materials / goods should be corrected (the document "Receipt of goods and services"), by correcting accounting accounts in them. After that, documents should be twisted. This method can only be used in current unbroken Month. If you need more materials, it is necessary to find the latest documents for the gaining goods in the current month and change account accounts for 10 and again bope documents. Thus, goods will be credited as materials.
2nd way
Use to transfer goods to materials and on the contrary, the document "Move of goods" (warehouse → Moving of goods). The "Products" tab indicates materials or goods. Warehouse of departure and obtaining the same. In the column "Research account. (BU) "will be indicated, from which account is sent to the goods / material, and in the column" account will receive. (BU) "manually indicates the bill to which you want to move goods / material. Similar actions are made for accounts.
Example: The organization moves the goods to the materials:
Wirings are formed in bu and well:
If the company's accounting policy has established that the organization applies shipment without VAT and / or VAT from 0%, then the "VAT inventory" accumulation register also takes place on the account of accounting account and, if necessary, the "warehouse" VAT for additional expenses, if this happened to be:
In conclusion:
Some consultants advise to use the document "Requirement-invoice" for the above purposes, indicating in it instead of the cost account of the gaining goods or materials (10 or 41). However, the use of the document "requirement-invoice" to move the quantitative sum of the expression of a certain nomenclature from the account to the account, in our opinion, is irrational and may be associated with a number of certain inconveniences and inaccuracies, namely:
1.
In the document "Requirement-invoice" you can move only one type of product in the material and back.
2.
If an organization applies shipment without VAT and / or VAT from 0%, then in the register of the accumulation of VAT for inventory parties, consumption occurs on this nomenclature, which indicates that in the future the program will not keep records of the amount of VAT in this nomenclature . This is most likely to cause mistakes in implementing this nomenclature when the VAT is turned on in the price of this nomenclature, the discrimination of VAT on costs, etc.
Pleasant and productive work!
Russian Tax Courier, 2011, N 16
Often, organizations selling expensive property, such as copying equipment or furniture, decide to use it in their current activities. To start the operation of such an object, it is necessary to transfer it from the goods to the composition of fixed assets. How to do it and what documents to issue?
Assets acquired for resale, accounting records are reflected in the account 41 "Goods". Suppose, afterwards the organization decided to use such an object for his own needs. Causes may be different - failure of its own similar property, the lack of a buyer to the goods, detecting defects of goods, etc.
If the specified object corresponds to the criteria of the main means, it should be transferred from the goods to the OS. Assets that are not fundamental means from account 41 are transferred to 10 "materials".
Objects requiring installation before including them in the composition of fixed assets, first take into account 07 "equipment to installation" account. Only after completion of the installation and bringing to a state suitable for use, such property is transferred to the account 01 "Fundamentals".
The first step is determined whether the translated asset is the main means
The organization has the right to adopt an asset to account as a basic means if it is performed in respect of it at the same time four conditions (p. 4 PBU 6/01):
- the object is intended for use in the production of products, when performing work or services, for the management needs of the organization or to provide for a fee for temporary possession and use or temporary use (for rent, leasing);
- the object is intended for use for a long time, that is, a period longer than 12 months;
- in the future, the organization does not plan to resell this object, and intends to use it in current activities;
- the object is able to organize economic benefits or income in the future.
Failure to fulfill at least one of these conditions means that the object does not apply to fixed assets. It means that it cannot be translated from account 41 on account 01, and should be taken into account on account 10.
In addition to the conditions listed in paragraph 4 of PBU 6/01, the organization has the right to establish in accounting policies cost limit. Then the assets that correspond to the criteria of the fixed assets, but the value of which does not exceed the maximum amount, can be reflected in accounting in the composition of material and industrial reserves (paragraph 4 of paragraph 5 of PBU 6/01). In 2011, the specified limit should not exceed 40,000 rubles. for a unit. Previously, the maximum value was 20,000 rubles.
Note. In tax accounting, property is included in fixed assets if its initial value exceeds 40,000 rubles. and useful life is more than 12 months.
Step second - We make the necessary documents
The decision to use the goods in the current activities initially acquired for resale is usually issued order or order Director General of the Organization. In this document, it is advisable to indicate, in connection with which the appointment of an asset is changing, for example, due to breakdowns of its own equipment or in connection with the long absence of the buyer.
On the basis of the order or order of the head, the organization is appointment Act Or about the retraining of the credited object. This document can be called an act on the transfer of the object from the goods to the mainstream.
The unified form of such a document is not approved. Therefore, the organization has the right to draw up this act in arbitrary form. It should contain all the required details listed in paragraph 2 of Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting".
Suppose it is not rare for the company for the company to retire previously overspending assets. Then you can independently develop the most convenient form for accounting form, approve it as an application for accounting policies and use for the design of such operations (p. 4 PBU 1/2008).
Most likely, the transfer of an object from the goods to the fixed assets will be accompanied by its physical movement from the warehouse to another division of the organization. This movement is issued claiming requirement In the form of N M-11 (approved. Resolution of the State Statistics Committee of Russia of 30.10.1997 N 71A). The requirement is filled in two copies. One of them remains in stock, the second is stored in the division into which the asset was transferred.
Note. The starting point for the transfer of an asset from the goods to the mainstater is an order or order of the head of the organization.
In addition, it is necessary to place two more documents:
- act on the reception-transmission of the object of fixed assets Form N OS-1. Section 1 "Information about the state of the object of fixed assets on the transfer date" in this act is not filled, since the main remedy was not previously in operation. If a group of homogeneous fixed assets is simultaneously transmitted, instead of an act in form N OS-1, an act in form N OS-1B is transmitted;
- inventory card In form N OS-6, and when the group of objects is transmitted, the inventory card in the form N OS-6A.
The unified forms of these documents were approved by the Resolution of the State Statistics Committee of Russia dated 21.01.2003 No. 7.
In some cases, it may also be needed accounting information. Its usually make up to determine the initial cost of the facility of fixed assets. The certificate is needed if the cost of goods translated into fixed assets was not taken into account additional costs that need to be included in the initial cost of the OS.
Step Three - form the initial value of the main fund
It would seem that the activation of the goods in fixed assets would seem, the organization can take this asset to the accounting at the same cost, on which he was listed on the account 41. However, such a decision is faithful not always.
Note. VAT, adopted to deduct when buying a product, will have to restore and pay to the budget if this product has been translated into fixed assets and is used in activities that are not subject to this tax.
At first glance, the initial value of the fixed assessment and the cost of acquiring purchasing goods add up of the actual costs of the organization directly related to their purchase, with the exception of VAT and other reimbursed taxes (paragraph 8 of PBU 6/01 and paragraph 6 of PBU 5/01 respectively). Both costs are necessary, in particular, to include the cost of delivery of an asset to a warehouse or office of the organization and to bring it to a state suitable for use in scheduled purposes.
At the same time, trading organizations have the right to not take into account in the purchase value of goods costs on them delivery To the central warehouses or bases produced before the transfer of these goods to the sale. These costs may include sales costs (p. 13 PBU 5/01).
So, if according to accounting policies, the cost of delivery of goods to the organization's warehouse was not taken into account in their purchased value, in the formation of the initial value of the main fund need to do the following:
- find out how much cost delivery to the company's warehouse of the batch of goods, which included an object translated into fixed assets;
- calculate the cost of delivering a unit of goods;
- enlarge the purchase cost of a unit of goods for the amount of costs for its delivery (accordingly adjusted previously recognized shipping costs).
The result thus obtained is considered the initial value of the main fund. The calculation of this cost is advisable to issue an accounting certificate or other document compiled in an arbitrary form.
Example 1.. Olimpia LLC is engaged in wholesale trade of computer equipment. In June 2011, the organization acquired for sale a batch of office multifunctional devices (MFP) (copier, printer, scanner and fax in one device) in an amount of 10 pieces for 466 100 rubles. (including 18% VAT). For the delivery of equipment to its warehouse, she paid a transport organization 8260 rubles. (including 18% VAT). In August, the printer broke into the sales department of LLC Olympia. Therefore, the CEO of the company decided to transfer one of the MFP to this unit, originally acquired for resale. Order on the transfer and act of a change in the appointment of the received asset dated August 11, 2011
In the accounting policy, Olimpia LLC it is indicated that in accounting the costs of shipping purchased goods before the organization's warehouse are not included in the cost of goods. They are written off as part of the cost of sale in accordance with paragraph 13 of PBU 5/01.
The cost of acquiring one MFP - 39 500 rubles. (466 100 rubles: 118 x 100: 10 pcs.). Delivery costs per unit of goods amounted to 700 rubles. (8260 rub .: 118 x 100: 10 pcs.). Thus, the initial cost of MFP translated into fixed assets is 40,200 rubles. (39 500 + 700).
Note. In most cases, the main tool translated from the goods cannot be taken to tax and accounting at the same cost on which it was listed in the composition of the goods.
Step fourth - reflect the transaction transaction operation in accounting
The transfer of an asset initially gained as a product is reflected in fixed assets:
Debit 08-4 "Acquisition of fixed assets" Credit 41
- reflected the cost of the object previously taken into account as a product, in the composition of investments in non-current assets;
Debit 01 Credit 08-4
- the main remedy was commissioned.
Note. When transferring goods to the fixed assets, the cost of acquiring a unit of goods should be increased by the amount of expenses for its delivery to the warehouse of the organization. This also applies to accounting and tax accounting.
If the translated fundamental means must be mounted or installed in the object under construction or reconstructed, the accounts are recorded in accounting:
Debit 07 Credit 41
- an object requiring the installation was previously reflected in the composition of the goods;
Debit 08-3 "Construction of fixed assets" Credit 07
- reflected the transfer of an object to installation;
Debit 08-3 Credit 20 (23, 26, 29, 60, 76 ...)
- taken into account in the cost of the object costs of its installation;
Debit 01 Credit 08-3
- a mounted fixed means was commissioned.
It should be noted that the instructions for the application of the account account account plan (approved by the Order of the Ministry of Finance of Russia of 31.10.2000 N 94N) correspondence 41 correspondence with accounts 07 and 08 is not provided. However, if on a particular issue in regulatory legal acts, a method for maintaining accounting is not established, the organization has the right to independently develop this method (paragraph 4 and 7 of PBU 1/2008). Declared account correspondence should be recorded in accounting policies for accounting purposes.
Example 2.. Continue consideration of the example 1. The multifunctional device transmitted to the sales department was commissioned on August 12, 2011. In the accounting policy of Olimpia LLC, it is indicated that in accounting the cost of transporting purchased goods reflected in the account 44, they are written off into the debit of account 90 extent the realization of these goods.
In June 2011, when the company acquired MFP, she recorded records:
Debit 41 credit 60
- 395 000 rub. (466 100 rubles .: 118 x 100) - Capped goods were credited;
Debit 19 Credit 60
- 71 100 rubles. (466 100 rubles .: 118 x 18) - VAT accounts for purchased goods;
Debit 44 Credit 76
- 7000 rub. (8260 rubles: 118 x 100) - taken into account as part of the cost of selling the cost of delivery of goods to the organization's warehouse;
Debit 19 Credit 76
- 1260 rub. (8260 rubles: 118 x 18) - the amount of VAT from the cost of delivery is taken into account;
Debit 68, subaccount "Payments on VAT", Credit 19
- 72 360 rub. (71 100 + 1260) - adopted to deduct VAT (see the insert on p. 78).
Mount the MFP, transmitted to the sales department, do not need. Therefore, in August 2011, after making a decision on its use in current operations and commissioning, records are recorded:
Debit 08-4 Credit 41
- 39 500 rubles. - reflected in the composition of investments in non-current assets the cost of acquiring MFP (excluding the cost of its delivery);
Debit 08-4 Credit 44
- 700 rub. - reflected in the composition of investments in non-current assets the cost of delivery of MFPs;
Debit 01 Credit 08-4
- 40 200 rubles. - MFP was put into operation.
Note. In the initial value of the fixed assessment, it is also necessary to include the costs of its installation and other expenses associated with the briefing of the facility to a state suitable for operation.
Note! When transferring goods to the basic means "input" VAT is not necessary to restore
Suppose, in a month of gaining goods, the organization adopted a sales VAT, and next month, but in the same quarter, the goods transferred to the OS. Since the VAT deduction and the translation of the goods on account 01 were produced in one tax period, to restore the tax adopted to deduct when buying a product is not necessary. After all, even if the inspection will need to do this, the company has the right to make a tax period in the same tax period to deduct VAT on the main means.
However, this rule is valid only if the main tool will be used in operations taxable VAT. If it is transmitted to a division that does not regulate VAT activities, the tax will have to restore and pay to the budget.
In addition, the tax authorities require to restore VAT in cases where it was adopted to deduct in one tax period, and the goods were transferred to fixed assets in another tax period. But such a responsibility of the norms of the Tax Code of the Russian Federation is not provided. After all, this situation is not specified in paragraph 3 of Art. 170 Tax Code of the Russian Federation, which provides an exhaustive list of grounds for the restoration of VAT.
Pitch Fifth - Determine the useful life of the mainstream
At the date of translation of the asset from the goods to the fixed assets, it is necessary to determine the life of its useful use (paragraph 20 of PBU 6/01). Based on this period, the organization will absorb the asset. To determine the period, you should guide information about the object specified by the manufacturer in the technical documentation. In addition, the company has the right to take advantage of the information on the timing contained in the classification of fixed assets included in depreciation groups (approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1). After all, this document can be applied for accounting purposes.
The organization depreciates the main tool translated from the composition of the goods according to the general rules. That is, both in accounting, and in tax accounting, it begins to accrue depreciation from the 1st day of the month following the month of the transfer of the object into operation (paragraph 21 of PBU 6/01 and paragraph 4 of Art. 259 of the Tax Code of the Russian Federation).
Step six - we take into account the new main tool when calculating property tax
As soon as the company translates the asset from the goods to the fixed assets and introduces it into operation, the residual value of this asset it will have to take into account when calculating property tax. We will remind, we are talking about the residual value of the object formed in accounting (clause 1 of Article 374 and paragraph 1 of Art. 375 of the Tax Code of the Russian Federation). After all, this tax is calculated on the basis of accounting data.
Note. The main remedy translated from the goods is taken into account when calculating property tax from the moment of commissioning.
E.V.Vitman
Expert journal
"Russian tax courier"
Printing (Ctrl + P)
Translation of goods to the main means in the trade organization
Organizations selling expensive goods (for example, furniture),
Sometimes use this product in current activities. To do this, they translate the object from
Products in fixed assets.
Accounting
For the translation of goods in the category of fixed assets, the following conditions must be met (p. 4 PBU 6/01):
- the object is intended for use in the production of products,
Performing works or services for management needs of the organization
or to provide an organization for the fee for temporary possession and
use or temporary use; - the object is intended for use for a long time, that is
term lasting over 12 months or ordinary operational
cycle, if it exceeds 12 months; - the organization does not imply a subsequent resale of this object;
- the object is able to bring the Organization Economic Benefits (income) in
Future.
Failure to fulfill at least one of these conditions means that the object does not apply
to fixed assets. So, it cannot be translated from account 41 "Goods in warehouses"
At the expense of 01 "fixed assets", and should be taken into account on account 10 "Materials".
When transferring goods to the category of fixed assessment, wiring is performed: DT08
"Investment into non-current assets" - KT41 "goods in warehouses."
When making a fixed assessment to account, the generated initial
The cost is postponed from the credit of the account 08 "Investment in non-current assets" in the debit
Accounts 01 "Fundamentals".
In addition to the conditions listed in paragraph 4 of PBU 6/01, the organization has the right
Install in accounting policies. Cost limit. Then the assets that correspond to the criteria of the fixed assets, but the value of which does not exceed the maximum amount, can be reflected in accounting in the composition of material and industrial reserves (paragraph 4 of paragraph 5 of PBU 6/01). In 2016, the specified limit should not exceed 40,000 rubles. for a unit.
Fixed assets are taken to account at the initial cost.
Under the initial value of the main fund for accounting purposes
The cost of its acquisition is taken, which makes up from its own value.
fixed assets and additional costs associated with its acquisition (paragraph 8
PBU 6/01 "Accounting for fixed assets"). In the initial value of the main fund
The amount of VAT is included if the facility of fixed assets is used in activities,
Priced VAT, and does not fall under the action of paragraph 2 of Art. 170 NK RF.
Accounting for fixed assets in the enterprise is carried out obliquely, i.e. Each unit
Main funds must have its own inventory number. In accounting
The annual depreciation of fixed assets can be determined by one of the ways,
Outlined in paragraph 18 of PBU 6/01.
The cost of the goods, which is now taken into account in the composition of fixed assets, you need
Conscribe through depreciation, which is charged from the next month after entering
commissioned.
Tax account
Since initially the cost of goods for resale was not taken into account in expenses,
Because There was no implementation yet, I do not adjust the income tax base
need.
If the property is recognized as amortized, its value is written off through
Depreciation, as in accounting. Amortize fixed assets
It is necessary from next month after commissioning. In tax accounting
The depreciation methods are applied, provided for in paragraph 1 of Art. 259 NK RF.
If the property is not recognized as depreciable for tax accounting purposes, its
The cost can be included in costs at a time when taking into account.
VAT
Paragraph 3, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation found that when acquiring fixed assets
The deductions are made in full after taking into account these objects.
According to representatives of the Ministry of Finance of Russia (and FNS), the right to deduct upon acquisition
The mainstaff arises from the buyer only after reflection asset as part
fixed assets on account 01 (see Article).
About the restoration of VAT when transferring goods to the category of fixed assets in the NK RF
Not said. Consequently, VAT, adopted in the credit for the receipt of the goods, is not
subject to recovery when transferring this product to the category of fixed assets
provided that the future fundamental means will be used for taxable
Activities.
But if the tax authorities adhere to the opposite opinion, then the organization
Carries a certain risk. It is important, in which period it is decided to retrain
Objects from products to fixed assets. If the product is deducted and the goods
retracted to the mainstream in one block, then the tax is not
be restored It will not affect the database. If it was in different quarters,
Safety to adjust the deductions on VAT.
Documentary confirmation
The translation of goods to the main remedy is issued by order or order
Directors of the organization, where the reason for changing the appointment of the asset is indicated. On the
The basis of the order is drawn up an act of changing the appointment or about retraining
Operated object (for example, an act of translating an object from goods to
fixed assets). The unified form of the document is not approved. therefore
The organization has the right to make an act in an arbitrary form with compliance with mandatory
details (paragraph 2 of Art. 9 of Law No. 402-FZ).
Step-by-step instructions in the program 1C: Accounting 8 (ed. 3.0)
To answer the question, the following documents and regulatory acts were used:
Based on the information provided, we consider it necessary to inform the following.
According to the Regulation on accounting "Accounting for fixed assets" of PBU 6/01, the asset must be adopted by the organization to account as fixed assets if the specified object satisfies simultaneously with the following conditions: the purpose of the facility is the production organization or work organization, or for use the organization to meet their own managerial needs, or to provide an organization for rent (hire) in order to extract profits; The duration of use is at least twelve months or an equally operating cycle (the operating cycle can also be less than twelve months); The planned use of the facility - the organization does not imply its resale; The economic value of the object is the possibility of an object to generate income in the future or (for a non-commercial organization) the ability to use an object in activities, the result of which should be the achievement of statutory goals.
The specified PBU 6/01 establishes that the fixed assets are subject to disposal (write-off) as a result of the circumstances listed or actions. Among the actions that guide the write-off of fixed assets, the sale of the facility of fixed assets to third parties is indicated.
Translation of fixed assets to the goods Regulations on accounting "Accounting for fixed assets" does not provide. The Ministry of Finance of the Russian Federation in a letter dated 03.03.2010 No. 03-05-05-01 / 04 gives clarification that the transfer of fixed assets in the category of goods by the current accounting procedure is not provided and the termination of the tax on property of fixed assets is possible only as a result disposal in accordance with the current PBUs. It is also possible to attribute fixed assets to ceasefish if they are planned to sell, repayment or other disposal as a result of the termination of the organization's activities. Termination of the activity of the organization must be issued in accordance with the Regulation on Accounting "Information on Terminated Activity" of PBU 16/02.
Thus, according to the Ministry of Finance of the Russian Federation, the asset must be taken into account as fixed assets until its actual sale.
According to the instructions on the application of an accounting account plan for financial and economic activities of organizations (approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n) The "Products" account is intended to summarize information on the availability and movement of inventory-material values \u200b\u200bacquired as goods for sale. As can be seen, a mandatory criterion for the assignment of an asset to the account of 41 "goods" is the acquisition of an asset for the purpose of subsequent sale. The purpose of acquiring a computer system, as follows from the question, the sale was not. The goal was to operate the system.
In the case of the transit of a computer system from fixed assets in goods, the likelihood that the tax authority will consider these actions by the undertaking tax base for the property tax of organizations and will take appropriate measures: detacies the tax involving the organization to justice. A similar situation is considered by the Federal Arbitration Court of the Volga District in the decision of 11.11.2012 in case No. A49-2601 / 2012. The court did not consider the transfer of fixed assets in category goods, regardless of the circumstances of the organization's economic life, intention to sell fixed assets and prolonged non-use. The definition of the Supreme Arbitration Court of the Russian Federation of January 11, 2013 No. You-17754/12 "On refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation" said decree is legal and left unchanged.
However, there is both the opposite practice. Some judges concluded that the fixed assets that are no longer used in economic activities and do not profit, cease to meet the requirements of fixed assets, and therefore their removal from fixed assets and the translation to the category goods are quite substantiated and legitimate (Decision of the Federal Arbitration Court of Volga district dated January 27, 2009 No. A65-9168 / 2008, Resolution of the Federal Arbitration Court of the Central District of 04.07.2008 No. A48-3994 / 07-14).
It should also be borne in mind that Articles 9 and 10 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" allow the introduction of corrections to primary documents and accounting registers.
As indicated above, there are two views on the possibility of transferring assets from the category "Fixed assets" in the category "Goods". The Ministry of Finance of the Russian Federation, as well as a number of vessels, including the highest arbitration court, believe that the transfer of assets from fixed assets to the goods is impossible, because, firstly, the possibility of such translation is not provided for by the current accounting provisions, and Secondly, goods can only be asses originally acquired for subsequent resale.
The second group of courts believes that despite the lack of direct instructions in PBU on the possibility of transferring fixed assets to the category of goods, such a translation is possible from the moment when the existing asset ceases to respond to the set of mandatory conditions specified in PBU 6/01 as the conditions for attributing an asset to fixed assets .
I suppose, you can easily predict what position the tax authority will take in the case of the transition of the computer system in the case under consideration. The risk of detaching property tax is great.
Perhaps it makes sense to explore the available documents and carefully consider the possibility of making changes to primary documents and accounting registers to ensure that the computer system is never the main means of the organization.
Want to get legal advice on your question? Call me now!
The property owned by the organization may be both a product (finished products) and the main means. It all depends on the goals for which it was purchased (built). But the product originally intended for sale, the organization may begin to operate, then translate into fixed assets. Read the features of such a translation in the article.
Publication
In the previous issue of the magazine, the readers proposed an article on the procedure for taking into account the implementation of real estate objects, both operated and acquired (created) directly for sale.
However, between the intention (decision-making), sell the object and the arrival of the buyer, ready to buy it, can pass a fairly significant period of time.
And all this time real estate will be idle, without bringing an income to the owner, but demanding a monthly payment of municipal payments.
And how much can it stand for an empty room?
Until then, the leadership will not decide that he is enough to stand up and it is time to beat the funds invested in it. The room originally intended for sale (commodity or finished products) should become a property operated for a long period of time and bringing (directly, or indirectly) income. Thus, it is accepted, thus the decision, on the transfer of real estate from the current assets to non-current - from the goods (products) to the fixed assets.
If this is an office premises, then you can sit in it by your employees or take it to rent to other organizations.
If it is an apartment, it can be used as a service. For example, settle there workers who come from other regions there, which can cost cheaper than hotels, or for the work of the director with the chief accountant (or other subordinate) with documents in the evenings and non-working days. The apartment can also be leased (in hiring).
To do this, an appropriate organizational and administrative document should be issued (order, order, etc.) in accordance with which the premises should be recognized as the object of fixed assets.
Based on this order, our goods (finished products) is translated into capital investments, more precisely, in the composition of investments in non-current assets, which in accounting registers should be reflected in the record:
Debit account 08 account credit 41 (43).
Anastasia Calganov,
Particular attention should be paid to organizations that will use this basic tool in activities not subject to VAT.
Delegations of value added tax by goods. In this regard, the value-added tax deductions on the purchased goods are made subject to the adoption of goods on account 41 "goods". Tax deductions for fixed assets are made when making these fixed assets on account 01 "Fixed assets".
Thus, if the purchased goods adopted for accounting on account 41 "goods" are translated into fixed assets, previously adopted to deduct the amount of value added tax are subject to recovery in the tax period in which they were taken to deduct. Also quite controversial is the situation regarding the restoration of VAT when using a fixed assessment in the activities of the taxable VAT. It is desirable to fix its position on this issue of the Organization.
Further, everything will depend on the fact that the room is located and it is possible to immediately use it for intended goals - to bring furniture, hang curtains on the windows, etc., or it is still necessary to bring to mind.
Consider several options (if you consider everything that occurred in practice, the magazine simply does not have enough space).
The secondary market purchased an office space that had previously used for similar purposes.
It is clear that before you get the furniture and sear the staff, or invite a potential tenant to loot, a little-old cosmetic repair (or quite serious) will have to spend. But, according to the author, it will be optimal first to accept the object to account as the main remedy, and only then proceed to the linoleum, change windows and doors, make a wiring for computers, etc.
If the organization agrees that even in this form, in which room got from the previous owner, it is suitable for further operation, it means that it is. And then the repair of the object of fixed assets will be repaired, which does not increase the initial cost of the object, but is recognized as current costs. And no robust tax inspector can then prove that without repairing the office was not ready for operation.
To take it into account, it is necessary to issue in one copy and approve the act on the reception-transmission of the facility of fixed assets (except for buildings, structures) (form No. OS-1), approved by the Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7. Although the object is real estate All the same, according to the author, it is necessary to apply OS-1 in this case, and not OS-1A, which is used to take into account buildings or structures, that is, separate real estate objects, and not premises located inside them. OS-1A should be used only if the acquired or constructed building is fully translated into fixed assets.
The date approval by the management of the OS-1 form and will be the basis for the transfer of this premises to the composition of fixed assets, which will affect the record:
Debit account 01 Credit account 08.
Anastasia Calganov,
Accountant GSL Law & Consulting
In addition to the other package of documents, it will be necessary to make an inventory card in the form N OS-6 to the new main means.
If the room is intended for rent, then the wiring will be:
Debit account 03 account credit 08.
And the subsequent repair of the main fund will affect the records:
Debit account 26 (44) Credit account 60 (or 10, 70, 69).
The costs (utility bills) incurred during the downtime of the object costs (utility), accountable on account 44, must be written off to the current costs of the organization by wiring:
We also draw attention to that from the moment of taking into account the premises, as the object of fixed assets, its value formed according to accounting data is included in the property tax base (Article 374 of the Tax Code of the Russian Federation).
Anastasia Calganov,
Accountant GSL Law & Consulting
Ministry of Finance of Russia in their last letters (letter of the Ministry of Finance of the Russian Federation of March 22, 2011 N 07-02-10 / 20 and a letter of the Federal Tax Service of Russia of March 31, 2011 N KE-4-3 / [Email Protected]) Regarding accounting and tax accounting of acquired real estate objects, the procedure was explained, according to which the adoption of an asset to take into account occurs on the date of the actual transmission, regardless of the date of state registration of property rights.
The room was acquired by the developer
In the good old days, happy newcomers went into new apartments, already fully prepared for living (not always, however, the elevators worked). All the trouble was - hang chandeliers and arrange furniture (if it was).
Now the developer offers to take the room (both apartments and offices), which still need to bring to mind for a long time. Most often it is a naked box (sometimes even with unworthy walls) with wires sticking out of walls.
In this case, the repair of the room, it is more accurate to bring it to a condition in which it is suitable for further use, to recognize the current costs the tax inspection will try to prevent.
So enter this object to the mainstream to repair, most likely fails.
The tax authorities when checking documents for the repair, it is easy to distinguish the replacement of the floor covering from its outline (and there will still be a device of a tie), replacing interior doors from their installation, etc.
So repairing the repair in such a room, as mentioned above, it should be recognized by bringing to the state in which it is suitable for use. Consequently, according to paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, will have to include this cost in the initial cost of the office.
If the contractor is invited to repair (finishing), then the costs should be reflected by the records:
Debit account 08 Credit account 60 - reflected the cost of repairing an office made by the Contractor;
Count debit 19 Account Credit 19 - reflected the amount of value added tax payable to the contractor for the completed repair;
Debit account 68 (subaccount "Calculations on VAT") Credit Credit 19 - The amount of VAT for the work performed is adopted to deduct.
If the execution of an office in the appropriate state was performed on its own (the director laid out the tile in the toilet, the deputy mounted the sockets and switches, and the glued wallpaper accountant), then these costs confirmed by primary documents, in accordance with the submission. 3 p. 1 Art. 146 of the Tax Code of the Russian Federation should be recognized by construction and installation work performed for their own consumption.
From these documented costs - acts on the write-off of materials, the tablels (outfits) on wages, etc. - according to paragraph 10 of Art. 167 of the Tax Code of the Russian Federation, at the end of the quarter, which was repaired, should accrue VAT, write an invoice in one instance and register it in the sales book.
And immediately, according to paragraph 5 of Art. 172 of the Tax Code of the Russian Federation, this tax should be taken to deduct, and the invoice is registered in the shopping book.
The accrual of VAT from the implementation of the SMR executed for its own consumption will affect the records:
Debit account 19 account credit 68 (subaccount "Calculations on VAT");
Debit account 68 (subaccount "Calculations on VAT") Credit account 19.
And only after the completion of the repair (but before its rapidly kneading), it will be possible to place an act in the form of OS-1, to approve it and translate the room in the composition of fixed assets.
This operation will reflect the record:
Debit account 01 (03) Credit account 08.
And after the adoption of the facility of fixed assets to account, it is necessary to write off the entire communal communion paid for the expenses during this time:
Debit account 90 account credit 44.
The room was erected on its own and (or) attracted forces
The organization - the owner of the premises was the developer of this home or office building. Part of the apartments and non-residential premises were transferred under contracts concluded in the construction of the building (including under contracts for participation in shared construction), and they were not found in a number of premises during the construction of those who wish to acquire them.
For these objects, the developer has registered the right of ownership after obtaining permission to enter the building commissioning, as ready-made wiring products:
Debit account 43 account credit 20.
Some objects were then sold under sale contracts, and on the last buyers it was also found. In the end, it was decided to place his office in it.
The product transfer circuit in the main tool is similar to the above. Management order - repair with the class attitude to an increase in initial cost - OS-1 design.
However, it is necessary to keep in mind the following.
If the developer at the construction of the building was still in the role of a contractor, that is, directly carried out part of construction and installation work, then the decision on the transfer of an object to the composition of fixed assets arises and the implementation of the CMR on its own forces. But not before.
Consequently, from the entire amount of work performed in the construction of this building by employees of the organization, it will be necessary to determine the amount of SMR in this room. It is optimal to make this settlement path, that is, in proportion to the area of \u200b\u200bthis room in the total area of \u200b\u200bthe building.
The amount of these works will need to be charged VAT and accept it to deduct.
In the composition of fixed assets we translate the apartment
As mentioned above, the main remedy can be used both for management needs and for renting (in hiring).
The use of an apartment for managerial needs is no different from use for managerial needs of non-residential (office) premises.
But if the apartment is intended for a compensated transmission to its other persons in temporary use, depending on whether the agreement will be concluded with the organization, the taxation regime will be dependent.
Let us dwell on the fact that the developer organization in the house built by it the last unsold apartment of the pass to the main funds in order to lease it (in Ham).
In the letter of the Ministry of Finance of Russia dated January 20, 2011 No. 03-11-06 / 3/2, it emphasizes that the compensated transfer of an apartment for living in it is carried out under the employment contract (paragraph 1 of Art. 671 of the Civil Code of the Russian Federation).
Apartment lease agreement, in accordance with paragraph 2 of Art. 671 of the Civil Code of the Russian Federation, can be concluded only with organizations (legal entities).
Therefore, when you pass apartments to a physical face, an organization, according to sub. 12 p. 2 Art. 346.26 of the Tax Code of the Russian Federation, it falls on this type of activity under UNVD.
Without going into a detailed analysis of the procedure for calculating this tax, we note only that from the fixed assets used in the activities taxable ENVD, the organization, in accordance with paragraph 4 of Art. 346.26 of the Tax Code of the Russian Federation, does not pay property tax.
If the apartment is leased by another organization, this main means is included in the property tax base.