Sample written certificate of modernization. What is modernization of fixed assets
– a necessary part of the procedure for updating the material and technical base of the enterprise.
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What is meant by the term “fixed assets”
This concept includes all the means that employees of the organization use in production process. It can be:
- materials;
- equipment;
- technique;
- machines (provided that their cost is above 40 thousand rubles);
- transport;
- building;
- buildings, etc.
All of them are on the company’s balance sheet and any actions with them are subject to mandatory registration.
Modernization - why is it needed and what is it?
In the process of non-stop operation, any fixed assets wear out quite quickly. As a result, for further uninterrupted use, they must be updated or modernized in a timely manner. This is also relevant in case of obsolescence of labor tools that arose during their use, breakdowns and malfunctions.
Modernization– these are works carried out in relation to fixed assets that lead to their improvement, change in purpose (technological or service), increase in power, productivity, expansion of application capabilities, etc.
In addition, modernization leads to an increase in the book value of the fixed asset and the duration of its use.
Modernization can be carried out by the company’s employees (if qualified specialists are available) or using the services of a third-party company.
Why do you need an order?
An order to modernize a fixed asset is necessary in order to start this process.
Based on the order of the manager, a corresponding commission is created, which recognizes a particular object of the material and technical base as in need of updating, draws up a work schedule and prepares other documentation. She also controls the modernization procedure, and then, after improving manipulations have been carried out, accepts the fixed asset.
Who writes the order
The direct function of drawing up the order can be assigned to the head of a structural unit, secretary, lawyer or other employee close to the company’s management.
After the order is formed, it must be submitted to the director for signature - without his autograph the form will not acquire legal status.
Features of the order, general points
If you are faced with the task of creating an order for the modernization of a fixed asset, and you are not quite sure how exactly it should be written, read the recommendations below and check out the example - you can easily create your own document based on it.
First of all, let's give some general information, characteristic of all such papers.
- To begin with, let’s say that the order can be drawn up in any form, since today there is a unified template of this document absent. But if the organization has an approved order template, then the order must be made according to its type. In this case, the design option must be defined in the regulations of the enterprise.
- The order can be written by hand or printed on a computer, but with a subsequent printout - it is needed so that the director and employees of the company have the opportunity to put their personal signatures under it.
- It is not necessary to stamp the form using stamp cliches - stamps should be used only when this norm for internal papers is established in the company's accounting policy.
- The order is always drawn up in one original copy and then recorded in the administrative documentation journal, which is usually kept by the secretary.
- The duration of the order is determined individually in the document itself, but if there is no such mark in it, then it is automatically equal to one year from the moment of its creation.
- After drawing up and familiarization with the order of interested parties, it is transferred to the storage of the secretary or other responsible employee. After its validity period has expired, the form can be sent to the archive of the enterprise, where it must be kept for the period established by law or internal documents of the enterprise.
Sample order for modernization of fixed assets
At the beginning of the document it is written:
- name of company;
- name of the order and its number (according to internal document flow);
- date of creation of the order and locality, in which the company is registered.
- justification for creating the order (in connection with what real circumstances this need arose);
- basis (i.e. reference to a legislative norm or internal document of the company - act, memo, etc.);
- requirement to modernize a fixed asset item (its identification characteristics are indicated - name, model, number, etc.);
- the time frame within which the modernization needs to be carried out;
- condition of the object at the time of modernization: period of its actual operation, degree of wear, residual value, availability of technical documentation, etc.;
- the composition of the commission that will monitor the modernization process (it can include both employees of the enterprise (technical specialists, accountant, lawyer, etc.) and third-party experts);
- tasks facing the commission members;
- responsible employees in certain areas of this process (organizational, production, financial, etc.).
Finally, the document is signed by the director and all employees mentioned in it.
Form OS-3. Certificate of acceptance and delivery of repaired, reconstructed, modernized fixed assets.
It is used for registration and accounting of acceptance and delivery of fixed assets from repair, reconstruction, modernization.
Signed by members of the acceptance committee or a person authorized to accept fixed assets, as well as a representative of the organization (structural unit) that carried out repairs, reconstruction, and modernization. It is approved by the head of the organization or a person authorized by him and submitted to the accounting department.
If repairs, reconstruction and modernization are carried out by a third-party organization, the act is drawn up in two copies. The first copy remains with the organization, the second copy is transferred to the organization that carried out the repair, reconstruction, and modernization.
Data on repairs, reconstruction, and modernization are entered into the inventory card for recording the fixed assets object (Form N OS-6).
You can download the Act OS-3 form in the following format:
Form OS-3
An act based on the results of work performed related to the repair, reconstruction, modernization of facilities and fixed assets accounting items is drawn up in the OS-3 form.
The document is used as part of the accounting system in cases of acceptance of property objects after work on their restoration, improvement and repair. The unified form of the act is established by law.
Sample and example of filling out the OS-3 form
The document is prepared in accordance with the rules for filling out acceptance certificates. If all work is completed with the assistance of own resources enterprise, it is enough to issue only one original act. In other situations, work can be carried out using the services of specialists and equipment from third-party companies upon request of the enterprise. Under such conditions, the work completion certificate must have several copies, one for each participant in the transaction.
Reception of objects after repair, reconstruction or modernization is carried out by a commission appointed by the head of the enterprise. All its members conduct a thorough inspection and verification of fixed assets in order to attest to their technical condition and the possibility of further operation.
The act of form OS-3 must be signed not only by all members of the commission, but also by an appointed person - a representative of a department, workshop, service or a responsible employee of a third-party organization where the process of repair, reconstruction or modernization of fixed assets was carried out.
The document approval procedure is carried out by the head of the enterprise.
Based on the data from the work completion certificate, information is entered into index cards(according to OS-6 form), provided for monitoring the movement of fixed assets of the enterprise.
Download the OS-3 act form (Size: 49.5 KiB | Downloads: 2,186)
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Forms of primary accounting documentation for accounting of fixed assets
On October 7, 2003, Aktiv CJSC transferred a Hewlett-Packard 340/S server (inventory number PK-39, serial number 7457-34) to Tekhnik LLC for modernization (installation of a 9.5 GB hard drive).
The initial cost of the server (excluding VAT) is RUB 20,500. Service life - 5 years.
At the time of transfer, the server had been in use at Aktiva for 1 year. The amount of accrued depreciation was 4,100 rubles. The cost of server modernization is 7,500 rubles.
After modernization period beneficial use the server has not changed.
The residual value of the server at the time of transfer for repair was:
20,500 - 4100 = 16,400 rub.
Server cost after upgrade: 20,500 + 7,500 = 28,000 rubles.
Residual value after modernization: 28,000-4100 = 23,900 rubles.
Annual server depreciation rate after its modernization:
100%. (5 years - 1 year) = 25%.
The monthly depreciation amount for the server after its upgrade will be:
RUB 23,900 x 25%. 12 months = 498 rub.
Certificate of acceptance and delivery of fixed assets from repair, form OS-3
The act of acceptance and delivery, form OS-3, is used to formalize operations of acceptance and delivery of repaired, reconstructed and modernized fixed assets. You can download the OS-3 form below. To fill out this form, we suggest using the registration instructions below. You can also download a sample of filling out the OS-3 act in this article.
A special commission accepts the main asset from repair, reconstruction or modernization. In this case, the commission draws up an acceptance certificate, signs it, and writes its opinion on the condition of the object.
The act is also signed by the responsible persons of the delivering and receiving parties.
The act is approved by the head of the organization. After which the completed and signed act is transferred to the accounting department, which will perform the necessary actions and entries for cost accounting.
If reconstruction, modernization or repairs are carried out on their own, then the act is drawn up in one copy.
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If a third-party organization is involved for these purposes, then it is necessary to fill out two copies of the OS-3 act, for the renting and receiving party.
Information about the modernization and repairs carried out is entered into the inventory card of the fixed asset OS-6. OS-6a or OS-6b for small enterprises.
On a note! You may also be interested in the forms of acts filled out in relation to equipment requiring installation: such equipment is accepted into the warehouse on the basis of an acceptance certificate, form OS-14 (download OS-14), then transferred for installation on the basis of act OS-15 (download sample OS-15), identified defects are recorded using the report form OS-16 (download sample OS-16).
Sample act of acceptance and delivery of repaired, reconstructed and modernized facilities OS-3
“Customer” is the name of the enterprise, the owner of the fixed asset.
“Contractor” is the name of the structural unit or organization that performed the repair work.
When drawing up an agreement between the customer and the contractor, its number and date are indicated on the title part of the OS-3 form.
“Repair period” - the planned dates of completion are filled in repair work(under contract). Based on the work completed, the actual start and end dates of the repairs are filled in.
Form OS-3 contains 2 sections.
Fill in information about the fixed asset at the time of transfer for repair, reconstruction, and modernization.
It is necessary to enter data in column 7 of the table:
1 — serial number of the record
2 — name of the OS object, its brand
3, 4, 5 – object numbers: inventory, passport and factory
6 – residual value of fixed assets
7 – actual service life – periods of inactivity, mothballing, when depreciation was not accrued, are not taken into account.
This section provides data on costs associated with the reconstruction, repair and modernization of fixed assets.
The table contains 10 columns:
1 – serial number
2 – OS name
3 – type of work, all types of work performed during the repair and modernization process are listed in detail.
4 – dismantling costs in rubles, if any.
5, 6 - the planned cost of repair work is indicated, column 5 is filled in if the object is being repaired, column 6 - if the object has been modernized (reconstructed).
7 – actual cost of repairs.
8 – actual cost of modernization or reconstruction.
9 – costs of transporting the object.
10 – note, any specific information must be filled in.
The commission, accepting a repaired, reconstructed or modernized facility, checks its technical condition and writes its conclusion in the acceptance certificate OS-3.
An example of filling out the OS-3 form can be seen below.
How to fill out a certificate of acceptance and delivery of repaired, modernized fixed assets?
In the process of repair, modernization, reconstruction of an object of fixed assets can change it initial cost, acceptance of such objects is carried out on the basis of an act of acceptance and delivery of repaired, reconstructed, modernized fixed assets. This act has standard form, called OS-3. You will learn how to fill out this form in this article. In addition, we will fill out a sample acceptance certificate for you. You can download the OS-3 form itself at the end of the article.
During the operation of a fixed asset object, its restoration may be required for a number of reasons, for which the enterprise can repair the object, as well as its reconstruction or modernization.
In the process of restoring an asset, the organization incurs certain costs; in the case of repairs, these costs relate to current expenses, in the case of modernization and reconstruction - to capital ones. Moreover, as a result of modernization and reconstruction, the initial cost of the facility will be increased by the cost of these costs.
Acceptance of such objects for registration is carried out on the basis of an acceptance certificate, form OS-3.
Sample of filling out the act form OS3:
In the header of the form we indicate the details of the customer and the contractor (name and OKPO code), in addition, indicate the structural unit of the customer in which the OS object is located.
The act is assigned a number and the date of completion is indicated.
On the right in the header is the contract number and its date, on the basis of which the contractor performs work to restore the object. The repair period is indicated below: planned under the contract and actual.
- Information about the state of the OS at the time of transfer for repair.
Here the characteristics of the object before repair, reconstruction are indicated: name, numbers (inventory, according to the passport and factory), the cost of the object at which it is in this moment taken into account in accounting, as well as the actual service life. Here, to fill out, you can use information about the object from the transfer and acceptance certificate, form OS-1.
- Information on the costs of repairs, modernization, etc.
The type of work carried out on the object and the costs incurred (planned under the contract and actual) are indicated.
The cost of the object after restoration work will consist of the residual value of the fixed assets indicated in Table 1, dismantling costs and the actual cost of work performed from Table 2.
Below is the commission’s conclusion on how fully the work on the object has been completed, as well as the features and nature of the work performed.
After which all members of the commission must put their signatures on the document.
If the customer and the contractor are structural divisions of the same organization, then there is no need to put a seal on the act.
A sample act of acceptance and delivery of fixed assets, form OS-3, after modernization can be downloaded here.
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Sample order for modernization of fixed assets
Application and completion of form OS-3 Through unified form OS-3 formalize the acceptance and commissioning of fixed assets upon completion of work on their repair, reconstruction or modernization. The act includes 2 sections:
- Information about the state of the OS at the time of transfer for repair, reconstruction or modernization.
- Information about the costs incurred in the process of the specified work.
The reverse side of the act contains the conclusion of the acceptance committee and information about the commissioning of the repaired facility. Sign the act:
- members of the acceptance committee or a person authorized to accept OS;
- representative of the company or structural unit of the organization that carried out the work.
Then the act is approved by the manager or his authorized person and submitted to the accounting department.
Form os-3. certificate of acceptance and delivery of wasps after repair
ImportantOS-3. This article provides information on how to fill out this act. Features of filling out the OS-3 form Below we note the main points that you should pay attention to when filling out the OS-3:
- This document must be drawn up on the day the property is received.
- A higher commission inspects the OS and conducts a fact check.
- The finished data is indicated in OS-3, upon completion of which a conclusion is created about the state of the OS.
- The act is certified by all members of the commission.
Which people must certify Form OS-3?
- Participants of the handing over and the side that accepts it.
- Chief accountant of the customer.
- Management company.
If this document is drawn up for another company, then it is necessary to make 2 copies of the document, providing it to the accounting department and the contractor.
Unified form No. os-3 - form and sample
The contract number and date are also indicated here on the title page.
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Attention
Such a form must have all the required details. Organizations must prepare this document in a timely manner, since in its absence, repair costs are not recognized.
Who fills it out and when? The company's fixed assets regularly require modernization and reconstruction. The company can order complex repairs from another organization.
To justify the need for expenses for servicing funds, you need to draw up an act in the OS-3 form. The document is checked and signed by two parties:
- the official responsible for transferring the equipment for repair;
- a representative of the contractor company or an employee of the enterprise department who monitored the repair work.
Part of the document is filled out by a special commission that monitors the validity of the amounts spent.
The procedure and sample for filling out the unified form of the OS-3 act
Unified form OS-3 (form) Application and completion of form OS-3 Unified form OS-3 (form) Unified form OS-3 is an act of acceptance and delivery of repaired, reconstructed and modernized fixed assets. The form and instructions for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 (you can download it on our website).
Read more about this in the material “Primary document: requirements for the form and the consequences of violating it.”
OS 3 form and filling rules
For fixed assets, the Certificate of Acceptance and Delivery of Repaired, Reconstructed, Modernized Fixed Assets, form OS-3 is filled out in the case of acceptance of an object after a major or current repair. You can download the completed sample OS-3 act from the link at the bottom of the article.
The head of the organization forms a commission that inspects the facility after repair, reconstruction, modernization, checks its performance and fills out a report in the OS-3 form. Repairs or reconstruction can be carried out by the organization independently; in this case, it is enough to draw up the OS-3 act in one copy - for the accounting department. If the repair work is carried out by a third-party organization, then at least 2 copies should be filled out - one form for each party.
OS-3 form
Features of the act, general points If you have been given the task of creating an act of acceptance and delivery of a fixed asset that has undergone repair work, and you do not know exactly how to do this, carefully read the recommendations below. Look at the example of filling it out - you can easily draw up your document based on it.
Before moving on to detailed description act, we provide general information about the document. Let's start with the fact that today there is no single unified model (the abolition of mandatory forms of primary documents occurred in 2013).
This means that an act can be formed in any form or according to a template approved in the accounting policy of the enterprise. However, the option of using the previously generally applicable OS-3 form is in greatest demand - it is convenient in structure, understandable and contains all the necessary information.
Form os-3. act of acceptance and delivery of repaired fixed assets
Correct accounting of fixed assets (FPE) is impossible without drawing up various primary documents.
Write-off of fixed assets: sample orders
One of them is the act of the unified form OS-3.
It has its own filling requirements and purpose. Read more about them below. What kind of document is this? During modernization, the cost of funds may change.
In this case, to enter a new value into the accounting data, it is necessary to draw up this act. This is one of the mandatory primary documents for asset accounting; it is drawn up after the completion of repair, reconstruction or modernization of assets.
Enterprises can use the form established by law. It was approved by State Statistics Committee Resolution No. 7 of January 21, 2003. However, at present, the use of a unified document is not necessary.
Form OS-3 (filling sample)
The time of preservation of fixed assets, improvement, and major repairs is not taken into account if depreciation transfers have been completed.
- Upon completion of filling out the tables of the OS-3 document, it is important to note the commission’s data on the completion of work based on the contract. If the specified work is not completed in full, these items are listed.
- Based on the work done, a final conclusion is drawn up, where all the changes/improvements made are spelled out.
- Upon completion of the process of filling out this document, it is certified by the management of the company.
The next stage is sending the act to the accounting department. The accountant checks the data and makes cost accounting entries.
Certificate of acceptance and delivery of repaired fixed assets OS-3
Also based on this document, funds spent on repairs are recognized. Who is in charge of its design? Filling out the OS-3 form has some features.
The main ones are:
- the paper must be completed on the day the object was accepted;
- a commission specially created for this purpose inspects the facility and confirms its verification;
- the inspection data is recorded in the OS-3 form, after which it is necessary to form a conclusion about the condition of the fixed asset after repair work;
- all members of the commission must certify the act.
To fill out the act, the enterprise must have a special commission that deals with the preparation of such documents on an ongoing basis. Its responsibilities include the transfer of fixed assets for repairs and their acceptance upon completion of the work.
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Unified form N OS-3
———— JSC "Aktiv" ¦ Code ¦ Customer ————————————————— +———-+ name of organization OKUD Form ¦ 0306002 ¦ +———-+ production department ¦ 40062011 ¦ —————————————————————— according to OKPO +———-+ name of the structural unit ¦ ¦ +———-+ Tekhnik LLC ¦ ¦ Performer of the work ———————————————— according to OKPO ¦ 40062043 ¦ name of the organization (structural ¦ ¦ division) ———+———-+ ¦ number ¦ 11 ¦ Contract (order) +———+———-+ ¦ date ¦01.12.2009¦ ————————— ———————+———+———-+ ¦ Number ¦ Date ¦ ¦ ¦ under contract¦ from ¦04.12.2009¦ ¦ document ¦ drawing up ¦ ¦ ¦ (order) +———+———-+ +————+————-+ ¦Period ¦ ¦ to ¦08.12.2009 ¦ ACT ¦ 24 ¦ 08.12.2009 ¦ ¦repair+————+———+———-+ ————+————— ¦ ¦ ¦ from ¦04.12.2009¦ ¦ ¦actual+— ——+———-+ ABOUT ACCEPTANCE AND DELIVERY OF REPAIRED, ¦ ¦ ¦ according to ¦08.12.2009¦ RECONSTRUCTED, MODERNIZED ———+————+———+———— FIXED ASSETS APPROVED by Director Vasiliev Vasiliev A.I. Manager ———— ———— ————— position signature transcript of signature December 14, 09 "—" ———— 20— 1. Information on the condition of fixed assets at the time of transfer for repair, reconstruction, modernization ——————————————————————— ¦ Number ¦ Object ¦ Number ¦ Restorative ¦ Actual ¦ ¦ by ¦ main +———————-+restorative ¦ term ¦ ¦order of ¦ funds ¦inven-¦passport-¦plant- ¦(residual- ¦operation ¦ ¦ ¦ ¦target¦ta ¦stoy ¦) cost-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦capacity, ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦rub. ¦ ¦ +——-+————+——+——-+——-+———-+————-+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ + ——-+————+——+——-+——-+———-+————-+ ¦ 1 ¦Server ¦ PC-39¦4785015¦7457-34¦ 18,000 ¦ 3 year ¦ ¦ ¦Hewlett- ¦ ¦ ¦ ¦ (7,200) ¦ ¦ ¦ ¦Packard ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦340/S ¦ ¦ ¦ ¦ ¦ ¦ ———+————+——+—— -+——-+———-+————— 2. Information on costs associated with repair, reconstruction, modernization of fixed assets —————————————————— —————————————— ¦ Number ¦ Object ¦ Type ¦ Costs ¦ Cost of volume completed ¦ Note ¦ on ¦ main ¦ work ¦ for de- ¦ work, rub. ¦ ¦ ¦order¦ funds ¦ ¦installation,+———————————————+ ¦ ¦ ¦ ¦ ¦rub. ¦ under contract ¦ actual ¦ ¦ ¦ ¦ ¦ ¦ ¦ (order) ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—————+——————————+ ¦ ¦ ¦ ¦ ¦ ¦re- ¦reconstruction -¦re- ¦reconstruction-¦ costs of ¦ ¦ ¦ ¦ ¦ ¦ ¦installation¦ruction, ¦installation¦ruction, ¦transportation¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦modernization-¦ ¦modernization-¦ equipment ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦zations ¦ ¦zaziations ¦ ¦ ¦ +——-+————+———+——-+——+———+——+———+—————+——— -+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ +——-+————+———+——-+——+———+—— +———+—————+———-+ ¦ 1 ¦Server ¦installation¦ — ¦ — ¦ 6000 ¦ — ¦ 6000 ¦ — ¦ ¦ ¦ ¦Hewlett- ¦HDD ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦Packard ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦340/S ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ———+————+———+——-+——+———+ ——+———+—————+———-+ Total ¦ — ¦ ¦ 6000 ¦ ¦ 6000 ¦ ¦ ¦ ———+——+———+——+———+—— ———+————
Reverse side of form N OS-3
Conclusion of the commission: The work provided for in the contract (order) has been completed in full ————— ___________________________________________________ -not completely— indicate what exactly has not been completed ___________________________________________________________________ modernization Upon completion of the work ——————————————- repairs, reconstruction , modernization, the facility was tested and put into operation. Changes in the characteristics of the facility caused by standard overhaul. Additional hard reconstruction and modernization were installed: ———————————— disk (hard drive) with a capacity of 9.5 GB ———————————— —————————— CD drive —————————————————————— ___________________________________________________________________ Director Vasiliev Vasiliev A.I. Chairman of the commission ———— ————- —————— position signature transcript of signature fin. director Biryukov Biryukov V.S. Members of the commission: ———— ————- —————— position signature transcript of signature of those. director Novikov Novikov A.A. ———— ————- —————— position signature transcript of signature Object of fixed assets master Rostov Rostov V.A. December 08, 09 Passed ———— ——— ————- "—" ———- 20—
What is modernization of fixed assets
position signature transcript of signature M.P. those. director Novikov Novikov A.A. December 08, 09 Accepted ———— ——— ————- “—” ———- 20— position signature transcript of signature M.P. Borisova Borisova O.V. Chief accountant ———- ——————— signature transcript of signature
Comments:
Modernization of fixed assets through the eyes of inspection bodies
Modernization of fixed assets through the eyes of inspection bodies
Operation, as well as technical progress, contribute to moral and physical wear and tear of equipment. In order to bring equipment to a level that meets modern requirements, organizations carry out its modernization, which is now called buzzword“upgrade”. To create optimal conditions necessary to fulfill all the tasks assigned to the organization, the premises are also being modernized. Many articles have been written about which works relate to modernization and which to repair, as well as about the procedure for reflecting these operations in tax and accounting. However, during inspections, control authorities find many mistakes made by accountants when recording these transactions. The author of the article collected the most common of them.
Modernization or renovation?
The calculation of income tax (if the work was carried out using funds received from the provision of paid services) and the intended use of budget funds depend on the classification of work as repair or modernization, since the costs of modernization and repair are reflected according to different KOSGU codes. Since repairs, reconstruction and modernization can involve work that is similar in nature, it is not always easy to classify them by type. Let's try to figure out which works relate to modernization and which to repair.
Legal requirements. The definition of modernization is contained only in the Tax Code. In accordance with Art. 257 of the Tax Code of the Russian Federation, modernization includes work caused by a change in the technological or service purpose of equipment, buildings, structures that contribute to an increase in loads and (or) the emergence of new qualities in an object of fixed assets. Guided by this definition, it can be argued that all work that leads to the appearance of new characteristics in fixed assets that have a positive effect on their further use is modernization.
Explanations from regulatory authorities. In its recent letter (dated November 14, 2008 N 03-11-04/2/169), the Ministry of Finance indicated that when carrying out work related to restoring the previous and improving the existing characteristics of a computer, how its operational characteristics have changed is of decisive importance.
In the case when replacing the system unit and mice for a computer, carried out due to their obsolescence, entails a change in the operational characteristics of the computer and leads to a change in its functional purpose, these costs relate to the costs of modernizing fixed assets and increase the initial cost of the object.
Expenses incurred when replacing failed elements of computer equipment, caused by the need to maintain the computer in working condition, provided that a change in the operational characteristics of the computer does not lead to a change in its functional purpose, are classified as expenses for the repair of fixed assets.
The Federal Treasury takes a different point of view. In his opinion, the replacement of devices and accessories (for example, a monitor, a system unit, a computer DVD rewritable drive, etc.), which perform their functions only as part of a complex and not independently, cannot be considered as a modernization of fixed assets on which the indicated replacement (Letter dated June 27, 2006 N 42-7.1-15/2.2-265). Operations to replace components and components of fixed assets should be qualified as the use of other materials during current (overhaul) repairs of fixed assets.
Arbitration court decisions. Court opinions on this matter are mixed. Some arbitrators side with the organization, believing that changing the characteristics of a computer (increasing production capacity, RAM capacity, speed, replacing the monitor with a model with a larger screen diagonal, etc.) is a modernization and not a repair (Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 17 .2006 N KA-A40/7292-06). However, for the most part, the courts still support officials (decrees of the Federal Antimonopoly Service dated January 18, 2005 N A57-11449/03-7, FAS UO dated June 7, 2006 N F09-4680/06-S7).
As for the classification of work (repair or modernization) for other fixed assets, the information and legal systems of the Ministry of Finance do not contain clarifications on this matter. Arbitration practice on this issue is as follows. Converting a entrance entrance into an office space, replacing automatic garage doors in a building with new ones, replacing an automatic fire extinguishing system and a fire alarm system are modernizations (resolutions of the Federal Antimonopoly Service of the North-West District dated November 22, 2006 N A66-4170/2005, FAS Moscow Region dated May 14, 2007 N KA-A40 /3731-07, dated 04.04.2006 N KA-A40/2276-06-2). In turn, laying brick partitions in the room, plastering walls and wooden slopes, cladding walls and slopes with European laths, leveling the floor, painting walls, ceilings, door blocks, plastering work - repairs (resolutions of the Federal Antimonopoly Service of the Russian Federation dated July 10, 2007 N A43-25348/2006-31-814, FAS UO dated May 22, 2007 N F09- 3656/07-C2, FAS ZSO dated 09/25/2006 N F04-6044/2006(26466-A81-31), dated 10/05/2005 N F04-6994/2005(15567-A46-33)).
Expert advice. Rosfinnadzor bodies that check the intended use of budget funds will most likely be guided by the explanations of the Federal Treasury, considering the replacement of computer components to be repairs and not modernization, even if the functional characteristics of the computer have changed after the work performed. Therefore, their acquisition must be made under subarticle 340 “Increase in value inventories“KOSGU. Letter of the Ministry of Finance of the Russian Federation N 03-11-04/2/169 and art. 257 of the Tax Code of the Russian Federation relate primarily to taxation, and not accounting, in contrast to Letter of the Federal Treasury N 42-7.1-15/2.2-265. In any case, you can always argue with the control authorities, proving your case in court.
As for classifying work on other fixed assets as repair or modernization, we recommend taking into account not only the requirements of the law, but also decisions of arbitration courts on this issue.
Budget accounting for OS modernization
What do control authorities pay attention to when checking the correctness of reflection of modernization operations in accounting?
Source documents. To ensure that there are no questions from the control authorities, all operations must be documented in accordance with legal norms.
If modernization is carried out economically, then the organization purchases the materials necessary for the work, and the work is carried out by a full-time employee. The organization arrives at the warehouse on the basis of the consignment note (f. TORG-12) and the receipt order issued for it, and then issues it from the warehouse to the division (department, employee) that will carry out the work on the basis of the Requirements. invoice (f. 0315006) (clause 58 of Instruction No. 25n*(1).
When modernizing equipment by contract, an agreement is concluded with the organization performing the work, which specifies the conditions for its implementation. The contract may provide for the performance of work using customer materials. In this case, the material assets are transferred to the contractor in accordance with the Statement for the issuance of material assets for the needs of the institution (f. 0504210), which is signed by the parties to the contract. The write-off of material assets after the contractor has carried out work to modernize the equipment and signed a certificate of completion of work is formalized by the Act on the write-off of inventories (f. 0504230). Payment for the contractor’s work is carried out according to Article 310 “Increase in the cost of fixed assets” of KOSGU.
The commissioning of equipment after modernization is formalized by an act of acceptance and delivery of repaired, reconstructed, modernized fixed assets (clause 20 of Instruction No. 25n). The act is drawn up in one (two) copy(s). It is necessary to draw up the act in two copies if the work was carried out by a third-party organization: one copy remains with the customer organization, and the second is transferred to the executing organization.
Based on the act of acceptance and delivery of repaired, reconstructed, modernized fixed assets, the corresponding entries are made in the inventory card of the objects.
As a result of the modernization of the facility, its characteristics are improved, which leads to a change in the useful life of the facility (clause 39 of Instruction No. 25n). Revision of the useful life of an object entails a change in the amount of depreciation charges. The amount by which the useful life has changed must be reflected in column 10 “Note” of the act of acceptance and delivery of repaired, reconstructed, modernized fixed assets.
Reflection of transactions in accounting. Reflection of modernization work is carried out using account 106 01 000 “Capital investments in fixed assets”. Write-off of the cost of consumed materials is recorded using the following accounting entry (clause 59 of Instruction No. 25n):
Debit account 106 01 310 “Increase in capital investments in fixed assets”
Credit to account 105 06 440 “Decrease in the cost of other materials”
Analytical accounting for account 106 01 000 is carried out in a multigraph card in the context of types (codes) of costs for each modernized object of non-financial assets (clause 71 of Instruction No. 25n). The commissioning of the modernized facility is reflected by the wiring:
Debit account 101 00 310 “Increase in the value of fixed assets”
Credit to account 106 01 410 “Reduction of capital investments in fixed assets”
In some cases, material assets necessary for modernization can be purchased under Article 310 “Increase in the value of fixed assets” of KOSGU.
Example 1.
The organization's balance sheet includes equipment with a book value of RUB 340,000. Its useful life is 5 years (60 months). As a result of replacing a spare part of equipment that had failed, its production capacity changed. At the time of the modernization, depreciation was accrued on the equipment in the amount of RUB 170,000. (30 months). The cost of a spare part is 20,000 rubles. The useful life of the equipment increased by 12 months.
The following entries will be made in accounting:
——————————————————-T—————T—————T————¬
¦ Contents of the transaction ¦ Debit ¦ Credit ¦ Amount, rub.
“The cost of the purchased spare part is reflected in the accounting” 1,106 01,310 ¦ 1,302 22,730 ¦ 20,000 ¦
¦equipment parts ¦ ¦ ¦ ¦
+——————————————————+—————+—————+————+
¦Paid for the cost of a spare part of equipment ¦ 1,302 22,830 ¦ 1,304 05,340 ¦ 20,000 ¦
+——————————————————+—————+—————+————+
“The cost of modernized equipment has been increased” 1,101 03,310 ¦ 1,106 01,410 ¦ 20,000 ¦
¦(based on the Installation Certificate drawn up by ¦ ¦ ¦
¦a third party organization, and the Certificate of write-off of the object¦ ¦ ¦ ¦
¦fixed assets (except motor vehicles) (f.¦ ¦ ¦ ¦
¦0306003)) ¦ ¦ ¦ ¦
L——————————————————+—————+—————+————-
Since, as a result of modernization, the characteristics of the equipment have improved and its useful life has changed, the monthly depreciation rate will be equal to 2.38% (100% / 42 months), or 4046 rubles. ((RUB 340,000 - RUB 170,000) x 2.38%).
Tax accounting of modernized fixed assets
If the modernization of equipment is carried out at the expense of funds received from carrying out income-generating activities, the issue of recognizing modernization expenses for the purpose of calculating income tax is relevant.
Modernization expenses reduce the tax base for the profit tax of the reporting period in the amount of depreciation charges on the modernized fixed asset and in the amount of the depreciation bonus (if the taxpayer exercised the right granted to him). From 01.01.2009, as a result of changes introduced by Federal Law dated November 26, 2008 N 224-FZ “On introducing amendments to part one and part two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” into the Tax Code, the amount of depreciation bonus for fixed assets related to third - seventh depreciation groups, increased from 10 to 30%.
In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, the taxpayer has the right to increase the useful life of an object of fixed assets after modernization if there is an increase in its useful life. In this case, the useful life of a fixed asset can be increased within the limits established for the depreciation group in which such a fixed asset was previously included. If, as a result of the modernization of a fixed asset item, there is no increase in its useful life, the taxpayer takes into account the remaining useful life when calculating depreciation. What does Instruction No. 25n say about this? In cases of improvement (increase) in the initially adopted standard indicators of the functioning of a fixed asset object as a result of modernization, the institution revises the useful life of this object (clause 39 of Instruction No. 25n). Since modernization is carried out with the aim of improving the operational characteristics of an object, an increase in its useful life after modernization is inevitable.
Expert advice. The Tax Code contains a clause stating that the useful life of an object can be increased only within the limits of the depreciation group to which it belongs. Instruction No. 25n does not contain such a requirement. At the same time, there is an explanation from the Ministry of Finance that the maximum useful life of an object is established for “its” depreciation group (Letter dated April 13, 2005 N 02-14-10a/721). Thus, the discrepancies between tax and accounting accounting this issue can't be avoided. In this regard, the accountant must be extremely careful when calculating the amount of depreciation charges for a modernized facility and accepting them as expenses when calculating income tax.
Legal requirements. The Tax Code provides for taxpayers the opportunity to include modernization expenses in the expenses of the reporting (tax) period in an amount not exceeding the established amount, however, the following conditions must be met:
— the possibility of using bonus depreciation must be stated in the accounting policy of the organization (Articles 259 and 313 of the Tax Code of the Russian Federation * (2);
— the object of the modernized fixed asset is used in income-generating activities (Letter of the Ministry of Finance of the Russian Federation dated 08.08.2005 N 03-03-04/1/153);
— the depreciation premium is applied to all fixed assets acquired using funds received from the provision of paid services, as well as modernized ones or not applied at all (Letter of the Ministry of Finance of the Russian Federation dated March 13, 2006 N 03-03-04/1/219).
If an item of fixed assets was acquired at the expense of budgetary allocations and is used only in budgetary activities, then the tax base for income tax cannot be reduced for modernization costs, since in this case the condition of Art. 252 of the Tax Code of the Russian Federation. If this object is used in both budgetary and income-generating activities, then from the total amount of modernization expenses, the part that falls on the modernization of property used in income-generating activities should be allocated, and the institution’s income should be reduced by this amount.
The depreciation bonus is an indirect expense (paragraph 2, clause 3, article 272 of the Tax Code of the Russian Federation) and is taken into account in the tax base of the reporting (tax) period on which the depreciation start date falls (the date of change in the initial cost of the depreciable property) of fixed assets in respect of which capital investments were made. But it is still not clear in what period the depreciation bonus is taken into account.
Explanations from regulatory authorities.
Order on modernization of fixed assets
Based on the early clarifications of the Ministry of Finance, the depreciation bonus on capital investments during the modernization (reconstruction, etc.) of a fixed asset must be written off in the month following the month the property was put into operation after the modernization (letter dated July 26, 2007 N 03-03-06 /1/529, dated July 16, 2007 N 03-03-06/1/486, dated April 16, 2007 N 03-03-06/1/236).
However, the latest explanation from financiers on this issue indicates the opposite - it is possible to take into account the depreciation bonus on modernization costs already in the period in which the date of change in the initial cost of the fixed asset falls (Letter dated January 22, 2008 N 03-03-06/1/29) .
In relation to property, the rights to which are subject to mandatory state registration, the depreciation bonus for the costs of modernization (reconstruction, etc.) of such property is taken into account in expenses from the moment the documents are submitted for registration (Letter of the Ministry of Finance of the Russian Federation dated September 23, 2008 N 03-03- 06/1/539).
It is worth noting that the depreciation bonus is not taken into account when calculating depreciation on fixed assets (paragraph 4, paragraph 2, article 259 of the Tax Code of the Russian Federation). Consequently, the calculation of the depreciation amount will include the remaining part (at least 90%) of the original cost of the fixed asset (expenses for completion, additional equipment, reconstruction, modernization, technical re-equipment).
Example 2.
The budgetary institution modernized the equipment purchased using funds from entrepreneurial activity and used in this activity. Modernization of equipment worth RUB 35,600. was made using these funds. The initial cost of the equipment is 69,000 rubles. Accounting policy For tax purposes, organizations are required to include modernization costs in the amount of 10% in expenses.
Amount 3560 rub. (RUB 35,600 x 10%) will be included in the expenses of the tax period in which the equipment was modernized. Thus, the restored cost of equipment in tax accounting will be 101,040 rubles. (69,000 + 35,600 – 3560). In tax accounting, depreciation is calculated on equipment with a book value of RUB 101,040. will begin on the 1st day of the month following the month in which this facility was put into operation (clause 1 of Article 259 of the Tax Code of the Russian Federation).
In budget accounting, the restored cost of the equipment will be 104,600 rubles. (69,000 + 35,600).
The useful life of the modernized facility may remain unchanged, in which case the amount of depreciation charges is still subject to recalculation (Letter of the Federal Tax Service for Moscow dated June 16, 2006 N 20-12/53521@).
Example 3.
Before modernization, the equipment was in use for 39 months. Its initial useful life was 60 months. As a result of modernization, the useful life of the equipment did not change, and 21 months remained until full depreciation.
Before modernization work:
— the monthly depreciation rate for equipment was 1.67% (100% / 60 months);
— the amount of monthly depreciation charges is 1152.3 rubles. (RUB 69,000 x 1.67%).
After modernization (in budget accounting):
— the monthly depreciation rate for equipment was 1.67% (100% / 60 months);
— the amount of monthly depreciation charges is 1,746.82 rubles. (RUB 104,600 x 1.67%).
Does an organization have the right to charge depreciation for the purpose of calculating income tax on a building whose premises are being modernized and used for rental?
If part of the premises of the modernized building has not been taken out of operation (not removed from the fixed assets) and continues to be rented out or used in other income-generating activities, depreciation for this part of the building for profit tax purposes can continue to be accrued (Article 256 of the Tax Code of the Russian Federation , Letter of the Federal Tax Service for Moscow dated September 19, 2007 N 20-12/089231.2).
T. Silvestrova,
expert of the magazine “Budgetary Institutions:
audits and verification of financial and economic activities"
“Budget institutions: audits and inspections of financial and economic activities,” No. 1, January 2009.
————————————————————————-
*(1) Instructions for budget accounting, approved By order of the Ministry of Finance of the Russian Federation dated February 10, 2006 N 25n.
*(2) According to Art. 313 of the Tax Code of the Russian Federation, tax accounting is maintained in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period, as well as to provide information to internal and external users to monitor the correctness of calculation, completeness and timeliness of calculation and payment of taxes to the budget. The tax accounting system is organized by the taxpayer independently. He establishes the procedure for maintaining tax accounting in the accounting policy for tax purposes, approved by the relevant order (instruction) of the head. Whether or not to use the depreciation bonus is the choice of the organization (Article 259 of the Tax Code of the Russian Federation). However, based on the requirements of Art. 313 of the Tax Code of the Russian Federation, the use of the right granted to the taxpayer must be reflected in the accounting policy for tax accounting purposes.
To ensure the possibility of obtaining data on types of capital investments, it is advisable to open a subaccount “Expenses for completion (additional equipment)” to account 08. The costs of completing (retrofitting) fixed assets on an economic basis consist of: - the cost of consumables; - from employee salaries; - from salary taxes, contributions, etc. Reflect the costs of completing (retrofitting) fixed assets on your own by posting: Debit 08 subaccount " Costs for completion (retrofitting)” Credit 10 (16, 23, 68, 69, 70...) – costs for completion (retrofitting) of a fixed asset are taken into account. If an organization completes (retrofits) a fixed asset with the involvement of a contractor, then reflect its remuneration by posting: Debit 08 subaccount “Expenses for completion (additional equipment)” Credit 60 (76) - the costs for the completion (retrofitting) of a fixed asset carried out by contract are taken into account.
Order on modernization of fixed assets
The costs of repairing fixed assets are usually included in the cost of production. However, if the costs account for a significant amount, then the organization can carry out repair work at the expense of a pre-formed reserve. In order to form such a reserve, it is necessary to include certain amounts in the cost of production over a long period of time; in this case, entries are formed: Debit 20 (23, 25, 26) Credit 96, where for the loan account. 96 and a reserve is formed. The amount of monthly deductions for the formation of the reserve is determined as 1/12 of the annual cost of repairs according to the estimate.
During the repair process, all costs are written off to the account of this reserve using the following entries: D96 K10 (70, 60, 69..). If at the end of the year there are funds left on account 96, i.e.
Documentation of modernization of fixed assets
Info
It doesn’t matter whether the car’s performance has improved or not. This follows from paragraph 8 of PBU 6/01, paragraph 10 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, paragraph 2 of paragraph 1 of Article 257 Tax Code RF. If the work was carried out after the car was registered as part of the operating system, then the procedure for reflecting costs depends on their nature.
So, if the performance characteristics of the car have improved, then include the costs of tuning in its initial cost (paragraph 2, clause 14 of PBU 6/01, clause 41 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, clause. 2 Article 257 of the Tax Code of the Russian Federation). Costs for routine rework of external and internal view, which do not improve the technical characteristics of the car and do not change its purpose, please note: - as part of the initial cost of individual operating systems.
What is modernization of fixed assets
Features of the order, general points If you are faced with the task of creating an order for the modernization of a fixed asset, and you are not quite sure how exactly it should be written, read the recommendations below and check out the example - based on it you can easily make your own document. First of all, let us provide some general information that is typical for all such papers.
- To begin with, let's say that the order can be drawn up in any form, since today there is no unified sample of this document. But if the organization has an approved order template, then the order must be made according to its type.
How to register the completion (retrofitting) of fixed assets in accounting
In other cases, when completing construction (retrofitting) of fixed assets, a unified form of act is not provided. The organization develops the act of acceptance and delivery of completed (retrofitted) fixed assets independently. The act is signed by: - members of the acceptance committee created in the organization; — employees responsible for the completion (retrofitting) of fixed assets (or representatives of the contractor); — employees responsible for the safety of fixed assets after completion (retrofitting).
After this, the act is approved by the head of the organization and it is transferred to the accountant. Registration of changes in the characteristics of the OS As a result of completion, the characteristics of the building (structure), which were originally indicated during its state registration, may change. For example, the total area of the building or number of floors. In this case, the new characteristics of the building (structure) must be registered in the state register (clause
Accounting for repairs and modernization of fixed assets
If it is difficult to reflect information about the completion (retrofitting) of a fixed asset on the old card, open a new one instead. This is stated in paragraph 40 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n. When accounting separately, write off the costs of completion (retrofitting) to a separate subaccount to account 01 (03).
For example, subaccount “Expenses for completion (additional equipment) of a fixed asset”: Debit 01 (03) subaccount “Expenses for completion (additional equipment) of a fixed asset” Credit 08 subaccount “Expenditures for completion (additional equipment)” – costs for completion (additional equipment) are written off fixed asset to account 01 (03). In this case, for the amount of expenses incurred, open a separate inventory card in form No. OS-6. This is stated in paragraph 2 of paragraph 42 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003.
Modernization of fixed assets: postings, documentation
If a situation arises in which you, for example, replaced some part of a broken piece of equipment with a more advanced one, there is again a risk of claims from the tax authorities that it was not a repair, but an improvement. However, if the functionality of the object has not changed, then the truth is on your side. But, in order to protect yourself, it is better to make a conclusion from a technician that a repair actually took place and write a memo explaining why you did not install the same part, but resorted to a more advanced one.
If you have doubts about the definition and you are not ready to defend your point of view, it is better to take into account the costs as reconstruction costs.
The procedure for reconstruction (modernization) of fixed assets (wiring)
Costs for completion (retrofitting) of fixed assets change (increase) their initial cost in accounting (clause 14 of PBU 6/01). Accounting for fixed assets according to the degree of use The organization is obliged to keep records of fixed assets according to the degree of their use: - in operation; - in stock (reserve); - at the stage of completion (for additional equipment), etc. This is stated in paragraph 20 of the Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003.
No. 91n. Accounting for fixed assets by degree of use can be carried out with or without reflection on account 01 (03). Thus, during long-term completion (retrofitting), it is advisable to account for fixed assets in a separate subaccount “Fixed assets in completion (retrofitting)”. This approach is consistent with paragraph 20 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003.
No. 91n.
Formation of an order for the modernization of a fixed asset is a necessary part of the procedure for updating the material and technical base of an enterprise. FILESDownload a blank order form for the modernization of a fixed asset.docDownload a sample order for the modernization of a fixed asset.doc What is meant by the term “fixed assets” This concept includes all the means that the organization’s employees use in the production process. It can be:
- materials;
- equipment;
- technique;
- machines (provided that their cost is above 40 thousand).
rubles); - transport;
- building;
- buildings, etc.
All of them are on the company’s balance sheet and any actions with them are subject to mandatory accounting. Modernization - why is it needed and what is it? In the process of non-stop operation, any fixed assets wear out quite quickly.
Do I need an order to retrofit a fixed asset?
After its validity period has expired, the form can be sent to the archive of the enterprise, where it must be kept for the period established by law or internal documents of the enterprise. Sample order for the modernization of a fixed asset At the beginning of the document it is written:
- name of company;
- name of the order and its number (according to internal document flow);
- the date of creation of the order and the locality in which the company is registered.
- justification for creating the order (in connection with what real circumstances this need arose);
- base (i.e.
Every construction company has one, and over time they also need, like all other organizations. Distinguish the two concepts related to object restoration, in practice it can be quite difficult even for construction companies themselves. Meanwhile, it is their correct differentiation that determines whether the corresponding expenses are included in current costs at a time or whether they increase the cost of the fixed asset and will be recognized in current expenses only through depreciation.
What is reconstruction and repair? Distinctive features of these concepts
First, let's define the concepts.
Both repair and reconstruction are types of restoration of fixed assets (clause 26 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n).
But neither accounting nor tax legislation explains what “repair of fixed assets” is. Therefore, to properly qualify repair work, we will turn to other areas of law.
Under repair costs(current, medium and capital) refers to the cost of work to maintain fixed assets (their individual parts and structures) in working order during their useful life, which does not lead to an improvement in the initial standard performance indicators (paragraph 2 of clause 16 of the Letter of the State Statistics Committee of Russia dated 04/09/2001 N MS-1-23/1480, clause 3.1 of the Regulations on carrying out scheduled preventive repairs of industrial buildings and structures MDS 13-14.2000, approved by Resolution of the USSR State Construction Committee dated 12/29/1973 N 279, hereinafter referred to as Regulation N 279) .
As a rule, repair work is divided into two types: current repairs and major renovation .
Definitions of the terms “major repairs” and “current repairs” are given in the following documents (see Letters of the Ministry of Economic Development of Russia dated May 23, 2008 N D05-1994 and the Ministry of Finance of Russia dated November 23, 2006 N 03-03-04/1/794):
In Part 1 of Art. 4, part 1 art. 48 Town Planning Code Russian Federation;
In clause 3.8 of the Methodology for determining the cost of construction products on the territory of the Russian Federation MDS 81-35.2004, approved by Resolution of the State Construction Committee of 03/05/2004 N 15/1;
In paragraphs 3.4, 3.11 of the Regulations on carrying out scheduled preventive repairs of industrial buildings and structures MDS 13-14.2000, approved by Decree of the USSR State Construction Committee of December 29, 1973 N 279 (hereinafter referred to as Regulation N 279), as well as in Appendix 3 to Regulation N 279, containing the List of works that relate to routine repairs, in Appendix 8 to Regulation No. 279, containing the List of works that relate to major repairs;
In Departmental Construction Standards (VSN) N 58-88(r) "Regulations on the organization and implementation of reconstruction, repair and Maintenance buildings, communal and socio-cultural facilities", approved by Order of the State Committee for Architecture under the USSR State Construction Committee dated November 23, 1988 N 312.
Under major repairs buildings and structures implies the replacement of worn-out structures and parts or their replacement with more durable and economical ones that improve the operational capabilities of the objects being repaired. The exception is cases of complete replacement of the main structures, the service life of which in a given facility is the longest (stone and concrete foundations of buildings, pipes of underground networks, etc.). When carrying out major repairs, the structural and other characteristics of the reliability and safety of fixed assets are affected (Part 1, Article 4, Part 1, Article 48 of the Town Planning Code of the Russian Federation, Letter of the Ministry of Economic Development of Russia dated May 23, 2008 N D05-1994). It is not allowed, at the expense of funds allocated for major repairs, to incur costs for the superstructure of buildings and various extensions to existing buildings and structures, installation of new fences of the enterprise, as well as work caused by a change in the technological or service purpose of the building or structure, increased loads and other new qualities (clauses 3.12 - 3.14 of Regulation No. 279) (Table 1).
Table 1
|
Characteristics |
Types of repairs |
|
|
Major renovation |
||
|
Periodicity |
More than once a year |
Annually or once every |
|
Repair objects |
||
|
Cars, |
Preventive |
Complete disassembly of the unit, |
|
Building, |
Preventive |
Replacement of worn out |
|
External |
Prevention work |
Repair of water supply networks, |
Repair work includes, in particular:
Replacement (installation) of windows, doors (gates) in order to restore the performance indicators (quality of use) of fixed assets;
Replacement (repair) of elements heating system, water supply, sewerage, sewerage, lighting systems (including radiators, faucets, sinks, toilets, lamps and other objects that are not separate inventory items), included in the cost of the building;
Replacement (repair) of floor coverings, walls, ceilings (including their painting, installation of a suspended ceiling), other finishing works.
The purpose of any repair is to eliminate faults (replace worn or broken parts or structures), the presence of which makes the operation of the fixed asset impossible or dangerous. Moreover, damaged parts (structures) can be replaced with more durable and economical ones. Repair work is aimed at maintaining or restoring the original performance qualities of both equipment, buildings and structures as a whole, and their individual parts (structures). The main thing is that as a result of any repair, the purpose of the fixed asset object, its technical economic indicators, technological or service purpose, product quality does not improve, production space does not increase.
Note! A different, more detailed classification of repairs that exists in certain sectors of the economy for some fixed assets (lifting repairs, medium repairs, etc.) should relate to one or another type of repair according to a single classification according to the following criteria: with a repair frequency of up to one year - to the current ; if the repair frequency is more than one year - to capital (paragraph 4, clause 3.3 of Regulation No. 279). At the same time, we note that the division of repairs into types is arbitrary and is due to the fact that previously the costs of current and major repairs were covered from different sources financing.
In its turn, reconstruction of capital construction projects is a complex construction work and organizational and technical measures related to changes in the main technical and economic indicators of a capital construction project (number and area of premises, construction volume and total area of the building, capacity or throughput or its purpose) in order to improve the quality of service, increase the volume of services (Appendix 1 to Departmental Construction Standards VSN 58-88 (r) “Regulations on the organization and implementation of reconstruction, repair and maintenance of buildings, public utility and social-cultural facilities”, approved by the Order of the State Committee for Architecture of the Russian Federation under the USSR State Construction Committee dated November 23, 1988).
Reconstruction changes in the parameters of capital construction projects, their parts (height, number of floors, area, production capacity indicators, volume) and the quality of engineering and technical support are recognized (clause 14 of article 1 of the Urban Planning Code of the Russian Federation, Letter of the Ministry of Economic Development of Russia dated June 23, 2010 N D23 -2287). The concept of “reconstruction” contained in Part 1 of Art. 754 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation), includes renovation, reconstruction, restoration of a building or structure.
The concept of “reconstruction” is also explained in Letter of the USSR Ministry of Finance dated May 29, 1984 N 80 “On the definition of the concepts of new construction, expansion, reconstruction and technical re-equipment of existing enterprises”, Methodology for determining the cost of construction products on the territory of the Russian Federation MDS 81-35.2004, approved by the Resolution of the State Construction Committee Russia dated 03/05/2004 N 15/1, Letter of the USSR State Planning Committee N NB-36-D, USSR State Construction Committee N 23-D, USSR Stroybank N 144, USSR Central Statistical Office N 6-14 dated 05/08/1984 “On the definition of the concepts of new construction, expansion , reconstruction and technical re-equipment of existing enterprises."
For the purposes of applying Sec. 25 of the Tax Code of the Russian Federation (TC RF), reconstruction is the reconstruction of existing fixed assets associated with improving production and increasing its technical and economic indicators, carried out under a reconstruction project to increase production capacity, improve quality and change the range of products (paragraph 3 p. 2 Article 257 of the Tax Code of the Russian Federation).
During the reconstruction of buildings and structures (in addition to the work performed during major repairs), reconstruction, redevelopment, refurbishment work, including:
Changing the layout of premises;
Changes in overall dimensions and technical characteristics capital construction project;
Construction of superstructures, extensions, outbuildings, and, if necessary justification is available, their partial dismantling;
Increasing the level of engineering equipment, including the reconstruction of external networks (except the main ones);
Replacement of worn-out and obsolete structures and engineering equipment with modern, more reliable and efficient ones that improve the operational performance of buildings, structures, or complete replacement all engineering systems and communications;
Dismantling and strengthening of load-bearing structures;
Improving the architectural expressiveness of buildings (objects), as well as landscaping the surrounding areas (Table 2).
table 2
|
Distinctive features of repair and reconstruction |
||
|
Signs |
Reconstruction |
|
|
Purpose of work |
Trouble-shooting |
Renewal and reconstruction |
|
Result of work |
Maintaining technical |
Improvement (promotion) |
|
Cost of work |
Not a criterion for differentiation (Letter from the Ministry of Finance |
|
|
Duration |
Not a criterion for delimitation |
|
|
It is not a criterion for differentiation (FAS Resolution |
||
Thus, when distinguishing between the reconstruction and repair of fixed assets, the change in technical and economic indicators, as well as the change in the technological or service purpose of the fixed asset object or its acquisition of other, new qualities, are of decisive importance. Moreover, neither the cost of the work, nor its duration, nor the reference in the development agreement project documentation are not a criterion for distinguishing these concepts.
Example 1 . Stroykom LLC replaced the truck crane cabin on a KamAZ base chassis with a high ceiling with a serial cabin with a sleeping bag, purchased from the manufacturer in order to restore the lost original technical characteristics of the truck crane cabin.
Such replacement of a cabin on a truck crane does not constitute completion, retrofitting, reconstruction, modernization, or technical re-equipment in accordance with clause 2 of Art. 257 of the Tax Code of the Russian Federation, since it does not change the technological or service purpose of the truck crane and does not endow it with other, new qualities. Therefore, the work carried out by Stroykom LLC should be qualified as a major overhaul.
Example 2 . Stroykom LLC replaced the cabin of a domestic truck crane on a basic KamAZ chassis with a high ceiling with a modernized imported cabin with a sleeping bag. The new cabin (unlike the previous one) has:
Built-in steel underrun protection under the bumper in case of a frontal collision with a passenger car;
Huge storage compartment hatch;
Multifunctional steering wheel with on-board computer control keys on the front side;
Fairings that are attached to the cab and can significantly reduce fuel consumption due to a decrease in the drag coefficient of the truck crane.
Such a replacement of the truck crane cabin should be qualified as reconstruction.
Documentation of repairs
Taking into account the fact that there is no definition of repair in tax legislation, the absence of this concept in practice often leads to disputes with the tax authorities. Therefore, the presence of correctly executed documents confirming the need and the very fact of carrying out repair work will provide documentary evidence, economically correct qualification of such costs and, as a result, will protect the organization from possible claims of inspectors (clause 1 of article 252, article 313 of the Tax Code of the Russian Federation, p. Clauses 1, 2, Article 9 Federal Law dated November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as the Law on Accounting)).
First of all, it is best to confirm the need for repair work defective statement. In fairness, we note that Ch. 25 of the Tax Code of the Russian Federation does not require its preparation, and for accounting purposes, a defective statement is required only when creating a reserve for the repair of fixed assets (clause 69 of the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n). Nevertheless, this document is needed to confirm the presence of faults and damage to the fixed assets that require elimination before starting repair work, to justify their necessity and to prove the correct qualification of such work as repair (and not reconstruction). Its absence, by the way, is a very common argument of the tax authorities not to accept expenses for the repair of fixed assets.
There is no unified form of the defective statement, therefore it is compiled according to a form developed and approved by the organization independently, taking into account the requirements of Art. 9 of the Accounting Law. Can be used as a basis in case of equipment repair Form N OS-16 "Report on identified equipment defects", approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7. If complex and expensive repairs are required to draw up this document, it is advisable to create a commission by appropriate order from the head, including all the necessary specialists, including technical ones.
The presence of a defective statement or an expert’s opinion on deficiencies that need to be eliminated makes it possible to more likely prove, if necessary, the legality of attributing the costs incurred to repair costs (see Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated August 17, 1999 N 1965/99, FAS Far Eastern District dated 05/24/2010 N F03-3353/2010 in case N A37-2221/2009, FAS Volga District dated 09/21/2009 in case N A55-20239/2008, FAS Ural District dated 11/28/2006 N F09-10509/06-C7 in case No. A47-17401/05, Federal Antimonopoly Service of the West Siberian District dated 05.10.2005 in case No. F04-6994/2005(15567-A46-33)) (see below).
Defective statement
N 1 from 01/17/2011
Name of the fixed asset object: facade of the office building of Stroyinvest LLC
Location of fixed assets: Moscow, st. Zhemchuzhnaya, 25
During the inspection of the facade of the office building of Stroyinvest LLC, the following defects and damage were identified that required major repairs:
|
N |
Identified |
Volume |
Essential for |
Elimination time frame |
|
Cracks and |
50 sq. m |
Plaster repair |
I quarter 2011 |
|
|
Acrylic painting |
I quarter 2011 |
|||
|
Cracks |
780 sq. m |
Grinding plaster |
I quarter 2011 |
|
|
570 sq. m |
Plaster repair |
I quarter 2011 |
||
|
210 sq. m |
Plaster repair |
I quarter 2011 |
||
|
780 sq. m |
Wall putty |
I quarter 2011 |
||
|
780 sq. m |
Acrylic painting |
I quarter 2011 |
||
|
Concrete cracks |
2.5 cu. m |
Recovery |
I quarter 2011 |
|
|
Damage |
870 linear m |
Replacement of foundation and |
I quarter 2011 |
Head of the administrative and economic department Panov V.A. Panov
Chief engineer Vasilyev V.V. Vasiliev
Technician Ignatiev S.Yu. Ignatiev
Next required document- this is separate manager's order to carry out repairs, in which it is necessary to indicate the performers of repair work - on their own (in-house) or with the involvement of third-party organizations (contract); composition of the commission for organizing repairs and acceptance from repairs; timing of repairs; responsible persons for preparing the facility for repairs, for organizing and carrying out repairs, for implementing safety measures during repair work, for starting up the facility after repairs (see below).
Limited Liability Company "Stroyinvest"
Order
About carrying out repair work
facade of the building of Stroyinvest LLC
Due to the need to repair the façade of the building
(defective statement No. 1 dated January 17, 2011)
I order:
1. Approve a commission for organizing and carrying out repair work consisting of:
Chairman of the commission - head of the administrative and economic department V.A. Panov;
members of the commission - chief engineer V.V. Vasiliev;
- safety engineer N.M. Sviridov;
- technician S.Yu. Ignatiev.
2. Carry out a major overhaul of the building’s façade using an economic method.
3. The commission specified in clause 1 of this Order, when preparing and carrying out major repairs, carry out the following work:
- review, agree on and submit to me for approval the necessary design and estimate documentation by January 28;
- ensure compliance with safety precautions and fire safety when carrying out repair work on the facade of the building in accordance with established requirements.
4. Responsibility for ensuring general safety during repair work on the facade of the building should be assigned to safety engineer N.M. Sviridova.
5. The HR manager should familiarize all employees of Stroyinvest LLC with this Order as it relates to them.
6. I reserve control over the implementation of this Order.
General Director Sokolov A.G. Sokolov
When carrying out contract repairs, it is necessary to conclude contract for repair work t and approve design and estimate documentation.
When carrying out repairs in an economic way, the following documents are needed: repair cost estimate, repair plan and schedule, where it is necessary to provide the name of the objects being repaired, a detailed list and scope of work (by type), a list and quantity of materials required for repairs, invoice for internal movement of fixed assets (according to Form N OS-2), invoices and delivery notes from suppliers of materials used for repairs, invoices for the release of materials for repairs, limit cards, requirements-invoices for the transfer of material assets, pay slips for the payment of wages to employees who carried out repairs, accounting certificates, etc. d.
After the completion of the repair (regardless of whether it was carried out by contract or in an economic way), you need to draw up an act in form N OS-3 “Act on the acceptance and delivery of repaired, reconstructed, modernized fixed assets”, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7 , which reflects the types of repair work and their cost.
Data on the work performed should be reflected in section. 6 "Repair costs" inventory card for recording a fixed asset object according to Form N OS-6, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7.
In all documents confirming the preparation, organization and implementation of repairs (regardless of the method of its implementation - contract or business), it is necessary to use the same wording, which makes it possible to unambiguously qualify the work performed as repair work. Therefore, the term “reconstruction” may not be used or referred to in such documents. In the event of a conflict with the tax authorities, this may be useful in proving the actual content of these business transactions. For the same reason, repair work performed cannot be documented using unified forms N KS-2 “Acceptance Certificate of Work Completed” and N KS-3 “Certificate of the Cost of Work Performed and Expenses”, since they are used when performing work on the reconstruction of fixed assets ( see table 3).
Table 3
|
|
|||
|
Types of documents |
Purpose of registration |
Document form |
Necessary |
|
Defective statement |
1. Confirmation |
free |
1. All requiring |
|
Order to carry out |
Making a decision |
free |
1. Composition |
|
Contract method |
|||
|
Work agreement, |
Decor |
Form, |
1. Contract price |
|
Economic method |
|||
|
Cost estimate for |
Decor |
Free or |
1. Names |
|
Regardless of the method of repair |
|||
|
Acceptance certificate |
Decor |
Form N OS-3 |
Types of work and their |
|
Inventory |
Specifying information |
Form N OS-6 |
Information about |
Documentation of reconstruction
Documentary evidence of the organization and implementation of reconstruction are the following: documentation:
Order from the manager to carry out reconstruction;
Work acceptance certificate in any form, drawn up for all types of contract work, except construction and installation, in compliance with the requirements of clause 2 of Art. 9 of the Law on Accounting - during reconstruction of equipment;
Certificate of acceptance of work performed (Form N KS-2) and a certificate of the cost of work performed and expenses (Form N KS-3) - when reconstructing real estate by contract;
Certificate of acceptance and delivery of repaired, reconstructed, modernized fixed assets (Form N OS-3), approved by the head of the organization and confirming the completion of all reconstruction work (regardless of the method of performing such work, and also regardless of the type of reconstructed object - movable or immovable property). The date of this document is the date of change in the initial cost of the fixed asset as a result of reconstruction, used for the subsequent calculation of depreciation on the reconstructed object (Letter of the Ministry of Finance of Russia dated August 17, 2009 N 03-03-05/157);
Filling out section 5 “Change in the initial cost of a fixed asset item” of the inventory card for recording a fixed asset item (Form N OS-6).
Note! In case of reconstruction, as a rule, a defective statement is not drawn up, since reconstruction is not associated with eliminating the malfunction of a fixed asset object, but with improving its technical and economic indicators (see Table 4).
Table 4
|
A package of documents confirming the need and fact of carrying out |
|||
|
Types of documents |
Purpose of registration |
Form |
Necessary |
|
Order to carry out |
Decor |
free |
1. Composition of the commission |
|
Contract method |
|||
|
Work agreement, |
Decor |
Form, |
1. Contract price |
|
Acceptance certificate |
Decor |
Form N KS-2 |
Volume of completed |
|
Certificate of cost |
Decor |
Form N KS-3 |
Price |
|
Cost estimate for |
Decor |
free |
1. Names |
|
Regardless of the method of reconstruction |
|||
|
Acceptance certificate |
Decor |
Form N OS-3 |
Types of work and their |
|
Inventory card |
Note |
Form N OS-6 |
Information about |
Reflection of repair costs in accounting and tax accounting
Repair costs are recognized in accounting and tax accounting in two ways(depending on the adopted accounting policy):
the first method is a lump sum in full actual costs as work progresses;
the second method is evenly by creating a reserve of expenses for repairs of fixed assets.
Grounds - clause 27 of PBU 6/01, clause 72 of the Regulations on accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, paragraphs 67, 59 of the Guidelines for accounting of fixed assets approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n; pp. 2 p. 1 art. 253, Art. 260, paragraph 5 of Art. 272, art. 324 Tax Code of the Russian Federation.
In the first method, repair costs in accounting are expenses for ordinary activities, provided that the fixed asset is used in the process of production of products, goods, works, services (clauses 5, 7 of the Accounting Regulations “Expenses of the Organization” PBU 10 /99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n) and are recognized in the reporting period in which they occurred, regardless of the time of actual payment Money and other forms of implementation (clauses 7, 18 PBU 10/99). In tax accounting, such expenses are classified as other expenses associated with production and sales, and are recognized in the reporting (tax) period in which they were incurred in the amount of actual costs (clause 2, clause 1, article 253, clause 1 Article 260, paragraph 5 of Article 272 of the Tax Code of the Russian Federation).
When performing any type of repair of a fixed asset object using our own resources (auxiliary production), the costs incurred are preliminarily collected in account 23 “Auxiliary production” and, upon completion of the repair, are written off to the debit of accounts 20 “Main production”, 25 “General production expenses”, 26 “General expenses” , 44 “Sale expenses”, etc. Grounds: Instructions for the use of the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, clause 16 of the Accounting Regulations “Organization Expenses” PBU 10/ 99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n.
Expenses for major repairs of a fixed asset item, collected on account 23, can be written off to the debit of account 97 “Deferred Expenses”, followed by an even debit to the production cost accounting account within the period established by the organization (clause 65 of the Regulations on maintaining accounting records). accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, Instructions for the use of the Chart of Accounts).
When creating a reserve for expenses for the repair of fixed assets, production costs (sales expenses) include the amount of deductions calculated on the basis of the annual estimated cost of repairs (clause 69 of the Guidelines for accounting of fixed assets). According to para. 4 clause 69 of the Methodological Guidelines for Accounting of Fixed Assets and Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations The organization reflects monthly contributions to the reserve in the debit of the production cost account (account 20 “Main production”, 25, etc.) in correspondence with the credit of account 96 “Reserves for future expenses”. As repair work is carried out, the actual costs associated with their implementation, regardless of the method of their implementation (economic or contract), are written off to the debit of account 96 in correspondence with the credit of the account in which the specified costs are previously taken into account (for example, 23) (paragraph 5 p. 69 Guidelines for accounting of fixed assets).
In tax accounting, deductions to the reserve for repairs are calculated based on the total cost of fixed assets and deduction standards approved by the organization independently in its tax accounting policy (paragraph 1, clause 2, article 324 of the Tax Code of the Russian Federation). In this case, the total cost of fixed assets is determined as the sum of the original cost of all depreciable fixed assets put into operation at the beginning of the tax period in which the reserve is created (paragraph 2, clause 2, article 324 of the Tax Code of the Russian Federation). The maximum amount of the reserve cannot exceed the average amount of actual repair costs over the past three years. Deductions to the reserve for future expenses for the repair of fixed assets during the tax period are written off as expenses in equal shares on the last day of the corresponding reporting (tax) period (paragraph 4, paragraph 2, article 324, paragraph 3, article 260 of the Tax Code of the Russian Federation). In this case, the amount of actually incurred costs for repairs is written off from the funds of the above reserve (paragraph 5, paragraph 2, article 324 of the Tax Code of the Russian Federation).
Note! If the source of financing for repairs carried out by an organization is net profit, such costs cannot be taken into account for profit tax purposes in accordance with clause 1 of Art. 270 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated April 27, 2006 N 03-03-04/1/406).
Most organizations in practice use the first method of recognizing such costs, and their reservation is much less common.
In order to organize control over the timely receipt of fixed assets from repair, it is recommended that inventory cards for these objects in the file cabinet be rearranged into the group “Fixed assets under repair.” When an item of fixed assets is received from repair, the inventory card is moved accordingly (clause 68 of the Guidelines for accounting of fixed assets).
Example 3 . Stroystandart LLC has a DEPO Storm 1310NT server with an initial configuration, in which the server’s hard drive (disk array 1 x 250GB SATA hard drive (7200rpm) failed. The reasons for the failure were a breakdown of the read head, a violation of the integrity of the file system on the hard drive. As a result the work of the construction company was paralyzed - the Internet did not work, the local network, email, important files stored on the server were lost.
The server is used by a construction company for computer-aided design of buildings and structures.
The IT department decided to repair the server on its own by replacing the faulty disk array with exactly the same new disk array 1 x 250GB SATA hard drive (7200rpm) costing 3,540 rubles, including VAT - 540 rubles.
Replacing the disk array did not lead to a change in the technical characteristics of the server.
According to the accounting and tax accounting policies of Stroystandart LLC, expenses for the repair of fixed assets are taken into account at a time in the full amount of actual costs as the work is completed (without creating a reserve).
Debit 10-5 Credit 60
3000 rub. - reflects the cost of the disk array purchased for server repair on the basis of the supplier’s invoice;
Debit 19 Credit 60
540 rub. - the amount of VAT presented by the supplier based on the invoice is taken into account;
Debit 68-VAT Credit 19
540 rub. - the submitted VAT amount based on the invoice is accepted for deduction;
Debit 23 Credit 10-5
3000 rub. - the costs of repairing the server are reflected on the basis of the invoice request (Form N M-11);
Debit 26 Credit 23
3000 rub. - repair costs are written off as part of general business expenses on the basis of the act of acceptance and delivery of repaired, reconstructed, modernized fixed assets (Form N OS-3).
In tax accounting, the cost of server repair is 3,000 rubles. were taken into account as part of other expenses in the period of their implementation.
Reflection of reconstruction costs in accounting and tax accounting
For accounting and tax accounting purposes, costs for the reconstruction of objects increase the initial cost of fixed assets and are written off through depreciation (clause 2 of Article 257 of the Tax Code of the Russian Federation, clauses 14, 20, 27 PBU 6/01, clause 42 of the Guidelines for accounting accounting of fixed assets).
Accounting for the costs of reconstruction of fixed assets is carried out on account 08 “Investments in non-current assets” (clauses 42, 70 of the Guidelines for accounting of fixed assets, Instructions for using the Chart of Accounts). Upon completion of the reconstruction work (as of the date of approval of the acceptance certificate for repaired, reconstructed, modernized fixed assets in Form N OS-3), the costs recorded on account 08 are written off to the debit of account 01 “Fixed Assets”.
If the period of reconstruction work lasts more than 12 months, then in accounting and tax accounting the accrual of depreciation on the reconstructed object is suspended for the entire period of such work (clause 23 PBU 6/01, clause 63 of the Guidelines for accounting of fixed assets, p. 3 Article 256 of the Tax Code of the Russian Federation).
When reconstructing a fixed asset, the organization has the right to revise the useful life of the reconstructed object (paragraph 6, paragraph 20 of PBU 6/01, paragraph 60 of the Methodological Guidelines for Accounting for Fixed Assets, paragraph 2, paragraph 1, Article 258 of the Tax Code of the Russian Federation). At the same time, in tax accounting, an increase in the useful life can be carried out only within the time limits established for the depreciation group in which this fixed asset was previously included (paragraph 2, clause 1, article 258 of the Tax Code of the Russian Federation). If, as a result of reconstruction, the useful life of an object does not increase, then when calculating depreciation, the remaining useful life is taken into account (paragraph 3, clause 1, article 258 of the Tax Code of the Russian Federation).
The useful life can be increased on the basis of an order from the head of the organization or a written opinion from the relevant technical specialists.
In tax accounting, depreciation is calculated based on the original cost of a fixed asset, increased by the costs of its reconstruction (Letters of the Ministry of Finance of Russia dated 03/29/2010 N 03-03-06/1/202, dated 02/06/2007 N 03-03-06/4/ 10, Letter of the Federal Tax Service of Russia dated March 14, 2005 N 02-1-07/23).
Features of calculating depreciation for a reconstructed object when using the linear method (method) will be as follows (see Table 5).
Table 5
|
Rules for calculating depreciation for a reconstructed object with linear |
|||
|
Required data |
Accounting |
Tax accounting |
|
|
Revision of the deadline |
Under revision |
Has the right to increase (if |
|
|
Price |
Residual value |
Initial cost |
|
|
Useful life |
|||
|
Does not change |
Initial term |
Initial term |
|
|
Increases |
Initial term |
Initial term plus |
|
|
Monthly amount |
|||
|
The deadline does not change |
page 2: page 3.1 |
page 2: page 3.1 |
|
|
The term increases |
page 2: page 3.2 |
page 2: page 3.2 |
|
The amount of depreciation for the reconstructed facility will be accrued from the first day of the month following the month of completion of all reconstruction work (clause 21 of PBU 6/01, clause 4 of Article 259 of the Tax Code of the Russian Federation), for the remaining useful life of this facility.
Example 4 . Let's use the conditions of example 3.
Due to the failure of the 1 x 250GB SATA hard drive (7200rpm) disk array, the IT department decided not to repair, but to reconstruct the DEPO Storm 1310NT server, since the initial configuration of this server did not provide a fault-tolerant array of hard drives (RAID). RAID technology allows you to increase server fault tolerance by using a redundant number of hard drives so that the failure of one of the hard drives does not lead to data loss and server failure.
In this regard, the IT department proposes to double the performance, RAM, hard drive size and server fault tolerance. Consequently, such work will lead to an improvement in the technical characteristics of the server and can be considered a reconstruction.
|
Name |
Initial configuration |
Reconstruction |
|
CPU |
Intel(r) Core(tm) i3 |
Intel(r) Xeon(r) Quad- |
|
RAM |
2GB DDR3-1066 SDRAM ECC |
8GB DDR3-1066 SDRAM ECC |
|
Disk array |
1 x 250GB SATA hard drive |
2 x 500GB SATA hard drive |
The cost of such reconstruction is 59,000 rubles, including VAT - 9,000 rubles.
The initial cost of the initial configuration server before its reconstruction was 60,000 rubles. (without VAT).
According to the accounting policy of Stroystandart LLC, depreciation in accounting and tax accounting for the server is calculated using the straight-line method. The server was assigned to the second depreciation group with a useful life of 30 months. The monthly depreciation amount before reconstruction was 1998 rubles. (RUB 60,000 x 3.33%).
The amount of depreciation accrued on the server in accounting and tax accounting for 10 months before its reconstruction amounted to 19,980 rubles.
The following entries were made in the accounting records of Stroystandart LLC:
January 2011
Debit 10-5 Credit 60
50,000 rub. - the cost of new components for server reconstruction is reflected on the basis of the supplier’s invoice;
Debit 19 Credit 60
9000 rub. - the amount of VAT presented by the supplier based on the invoice is taken into account;
Debit 68-VAT Credit 19
9000 rub. - the submitted VAT amount based on the invoice is accepted for deduction;
Debit 23 Credit 10-5
50,000 rub. - the costs of reconstructing the server are reflected on the basis of the invoice requirement (Form N M-11);
Debit 08 Credit 23
50,000 rub. - the costs of server reconstruction are taken into account as part of capital investments on the basis of an accounting certificate;
Debit 01-1 Credit 08
50,000 rub. - reconstruction costs are included in the initial cost of the server on the basis of the acceptance certificate for repaired, reconstructed, modernized fixed assets (Form N OS-3).
In tax accounting, work on server reconstruction is in the amount of 50,000 rubles. also increase the initial cost of this object.
In accordance with the order of the head of Stroystandart LLC and the conclusion of the IT department specialists, the useful life of the server has been increased by 6 months.
The amount of monthly depreciation of the server after its reconstruction will be the following values:
|
Data for calculation |
Accounting |
Tax accounting |
|
Price |
90 020 |
110 000 |
|
New useful term |
26 |
36 |
|
Monthly amount |
3462,31 |
3055,56 |