The procedure for commissioning fixed assets. Is there a deadline for registering fixed assets and, if so, what regulatory act is it regulated by (for government agencies and non-profit organizations)

Various property assets are accompanied by their registration as fixed assets. After this procedure, in order to use the property in current business activities, it is necessary to put fixed assets into operation according to accounting rules.

What is commissioning of fixed assets

Not every asset can and should be recognized as a company’s main asset. The key characteristics of objects and other material assets that can be considered as fixed assets are regulated in the Accounting Rules PBU 6/01 and Art. 256 Tax Code of the Russian Federation:

• the intended purpose of the asset should be to use it for one’s own production or management functions, as well as to transfer it to third parties on a paid basis for temporary use;
• the expected service life must be at least one year;
• the assets were not acquired for subsequent purposes;
• material assets will bring direct or indirect income to the company in the course of current activities.

In addition, the need to register assets is influenced by their cost indicators. PBU 6/01 determines that for accounting, a fixed asset must have a price characteristic of over 40,000 rubles (if the value of the asset is lower, its inclusion in fixed assets for accounting purposes must be accompanied by a change in accounting policy).

To recognize an asset as a fixed asset, the method of its acquisition does not matter. A company can receive material assets in the form of a contribution to the authorized capital, as a result of civil transactions, as a result of the creation of a new facility (for example, the construction of a new building), etc.

After registration, for further use of assets, they must be officially put into operation. This procedure is formalized by internal documents of the company - an administrative act of the manager and.

Commissioning of fixed assets and intangible assets - the topic of the video below:

Commissioning certificate

For accounting purposes, issuing an order to put a fixed asset into operation is not enough; it is necessary to issue an acceptance certificate. These acts will differ in form for immovable objects (structures, buildings, etc.), for other types of assets, as well as for the commissioning of a group of objects at the same time.

What it is

The rules for drawing up transfer and acceptance acts for accounting purposes are regulated in PBU 6/01. This document will be the basis for the transfer of material assets and assets of the company for further use. If the registered object is not planned to be used, the company is not obliged to draw up these acts; the assets can remain out of operation for an unlimited time, provided that depreciation rates are calculated in a timely manner.

The main list of requirements for the form and content of acts can be found in PBU 6/01, or a standard sample of these documents. The act must be drawn up by the internal Commissioning Commission, the composition of which is approved by the company’s management.

Compilation rules

When drawing up an act, you must follow a certain algorithm of actions and rules for filling out the document.

1. The legal basis for putting fixed assets into operation will be an order from the head of the company, after which the corresponding mark is affixed in the OS-1 act.
2. Another option would be to draw up an independent act of commissioning fixed assets or an order of similar content; all members of the Commission must sign these documents.

The contents of the act indicate the main parameters of the transferred object, the date of its registration, as well as a list of persons responsible for the safety of the object during operation. Until the transfer of the object into operation, it is reflected in the accounting information under account 08 (non-current assets), and after drawing up the act - under account 01 (fixed assets). Simultaneously with the preparation of the act, the transferred object is determined, which is necessary for subsequent depreciation calculations.

Sample

The standard sample act offered on our website must be filled out taking into account the characteristics of the object being put into operation. Although this document is drawn up in any form, it is advisable to familiarize yourself in detail with the requirements of PBU 6/01 in order to avoid adverse consequences.

Example of commissioning certificate

Entry procedure

Immediately from the moment of registering property assets as fixed assets, the enterprise can begin the procedure for putting it into operation. This process begins with the publication of an administrative document by the head of the company.

Order

In many cases, issuing an order for an enterprise will avoid drawing up a separate independent act for putting assets into operation.

The fact is that the provisions of PBU 6/01 make it possible to supplement the OS-1 form with information about the start of operation of the facility. To do this, the order must indicate the exact date from which material assets will be used in current activities.

Sample order for putting the OS into operation

What you will need

The key parameters that must be taken into account in the order and the acceptance certificate will be the date of commissioning of fixed assets and the initial cost of the assets. Based on these indicators in the accounting information, depreciation charges will be carried out.

The initial cost is determined taking into account the following nuances:

• if assets are contributed, they are by decision of the company's owners;
• for assets received through gratuitous transactions, the market value at the time of registration is used;
• To calculate the cost indicators of own-produced products, the total amount of actual costs is taken into account.

This data is carried out according to accounting information in accordance with the requirements of PBU 6/01.

Procedure

Simultaneously with the reflection in accounting data, the commissioning of assets is recorded in the OS-6 form, and for a group of fixed assets in the OS-6a form. Actual operation begins from the date specified in the manager’s order and the acceptance certificate.

Introduction period

Legislative acts do not establish regulated deadlines for the commissioning of fixed assets; the company itself has the right to make this decision. If assets are registered, but are not actually used in current activities, they will be depreciated only according to accounting data. Depreciation for tax accounting purposes will be carried out only from the date of actual operation.

Nuances of reflection in 1C

When , to properly complete the commissioning procedure, you must perform the following steps:

• capitalize the receipt of tangible assets by filling out the “Receipt of Equipment” form while simultaneously determining the initial cost;
• in fact, the commissioning of an accounted asset is formalized by filling out the document “Acceptance for accounting of fixed assets”;
• To account for depreciation data in tax accounting, the document “Depreciation Bonus” is filled out.

When filling out each document, it is necessary to accurately indicate the dates of transactions with assets and the grounds for such actions.

The commissioning of fixed assets in 1C is shown in the video below:

Fixed assets (FPE) can enter an organization in various ways. Not only the procedure for determining the initial cost of an asset, but also the accounting records generated depend on this. We will tell you about the various options for receiving OS objects in our consultation and give examples of the corresponding transactions.

It all starts with count 08

Regardless of the method of receipt of fixed assets into the organization, their initial cost is formed by the debit of account 08 “Investments in non-current assets”. From this account, at the moment the OS object is put into operation, the generated value of the OS object is written off, i.e., the following accounting entry is made ():

Debit account 01 “Fixed assets” - Credit account 08

Fixed assets are purchased for a fee

A typical case of receipt of fixed assets is their acquisition for a fee, for example, under a purchase and sale agreement.

In these cases, the initial cost of the fixed assets consists of the actual costs of the organization for the acquisition, construction and production of property, excluding VAT and other refundable taxes. This means that the cost of an asset includes, in particular (clause 8 of PBU 6/01):

• amounts that are paid in accordance with the contract to the seller;
• amounts paid for delivery of an OS object and bringing it into a condition suitable for use;
• amounts paid to organizations under construction contracts;
• amounts paid for information and consulting services related to the acquisition of fixed assets;
• customs duties and customs fees;
• non-refundable taxes, state duty paid upon acquisition of an asset;
• remuneration to intermediary organizations.

When purchasing an OS object for a fee, the transactions for the formation of its initial cost are usually as follows:

Debit of account 08 - Credit of accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, etc.

Example. Under the purchase and sale agreement, an asset was purchased worth 238,950 rubles (including VAT 18% - 36,450 rubles). Additionally, the organization paid for the services of a transport company for the delivery of the fixed asset to the organization’s warehouse in the amount of 29,000 rubles (VAT exempt).

The accounting entries for the acquisition of an asset will be as follows:

This same entry option includes creating an OS object on your own. Then, in addition to settlements with suppliers, contractors and other debtors and creditors, other expenses associated with the formation of the initial cost of fixed assets are usually reflected (for example, materials, employee salaries and deductions from it, depreciation of fixed assets involved in the creation of new non-current assets, etc.). d.):

Debit of account 08 - Credit of accounts 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”, 10 “Materials”, 23 “Auxiliary production”, 70 “Settlements with personnel for wages”, 69 “Calculations for social insurance and security” and etc.

In some cases, interest on loans and borrowings may be included in the initial cost of fixed assets (clauses 7-14 PBU 15/2008, Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n):

Debit of account 08 - Credit of accounts 66 “Settlements for short-term loans and borrowings”, 67 “Settlements for long-term loans and borrowings”

OS as a contribution to the authorized capital

If the fixed asset was received by the organization as a contribution to the authorized capital, the initial cost of such property is determined as the monetary value agreed upon by the founders (clause 9 of PBU 6/01). Let us recall that, for example, in an LLC such a valuation cannot exceed the value assigned to the object by an independent appraiser, given that its involvement when making a non-monetary contribution to the LLC is mandatory (clause 2 of Article 66.2 of the Civil Code of the Russian Federation).

The accounting entry for receiving an asset as a contribution to the authorized capital is usually as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 08 - Credit of account 75 “Settlements with founders”

Let us remind you that when receiving an asset as a contribution from a VAT payer organization, the recipient will be able to deduct the VAT charged to him, which was previously restored by the transferring party (clause 1, clause 3, article 170, clause 11, article 171 of the Tax Code of the Russian Federation ).

For example. The LLC organization receives equipment as a contribution to its authorized capital, which was valued by the participants at 160,000 rubles. This value corresponds to the value determined by an independent appraiser. The VAT recovered by the participant and presented to the organization is 23,000 rubles.

The LLC that received the equipment will have the following accounting records (Order of the Ministry of Finance dated October 31, 2000 No. 94n, Letters of the Ministry of Finance dated December 19, 2006 No. 07-05-06/302, Federal Tax Service for Moscow dated July 4, 2007 No. 19-11/063175 ):

OS object received free of charge

When receiving an item of fixed assets under a gift agreement, the initial value is recognized as the current market value of the property as of the date of acceptance for accounting on account 08 (clause 10 of PBU 6/01). The wiring will be like this:

Debit of account 08 - Credit of account 98 “Deferred income”

Let us recall that future income will be included in other income as depreciation is calculated on a gratuitously received fixed asset item (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 98 - Credit of account 91 “Other income and expenses”, subaccount “Other income”

For example, an organization received a machine free of charge that it plans to use in its main production. Its market value is determined at 218,300 rubles. The useful life is set at 37 months. Depreciation is calculated using the straight-line method.

Let's reflect the above in accounting:

The fixed asset was received under an exchange agreement

If an asset is received by an organization under an agreement that provides for its execution in non-monetary means, the initial cost will be considered the value of the assets transferred or to be transferred by the organization. This value is equal to the price at which the organization typically sells such assets. If their value cannot be determined, the cost of the fixed assets will be equal to the market value of similar fixed assets.

The transaction itself for accepting OS under a barter agreement will not differ from a regular purchase for a fee:

Debit account 08 - Credit account 60

However, this posting will be accompanied by a set of accounting records for the sale of the property transferred in exchange, as well as for the offset of mutual debt.

Let's show this with an example.

The organization on OSNO, in exchange for its finished products worth 312,000 rubles (in addition to VAT 18% - 56,160 rubles), received equipment from the organization on the simplified tax system. The exchange was recognized as equal. The cost of finished products is 298,000 rubles.

We present the accounting records for the exchange transaction with the organization receiving the equipment in the table:

We talked about how the disposal of fixed assets is taken into account in our separate article.

It’s worth making a reservation right away. According to current regulations, accounting of fixed assets according to PBU 6/01 is carried out only by legal entities.
The sources of formation of property assets of any organization are:

• Contribution to the authorized capital of the organization by founders and/or shareholders;
• Manufacturing (construction) by contract or household methods;
• Acquisition using own or borrowed funds;
• Others – barter or donation.

Despite some differences, all methods of receiving fixed assets lead to one thing - the acceptance of fixed assets for accounting - and are subject to a single algorithm, which we will consider, presenting it for convenience as a sequence of several steps. So,

Step one. Recognition of incoming property as a fixed asset

The signs by which a capital investment in property can be recognized as a fixed asset were discussed in detail in the article. Therefore, we will now list only the normative and legislative acts in which these signs are established.
First of all, this is PBU 6/01, which regulates, among other things, accounting for the receipt of fixed assets.

The criteria for classification as fixed assets listed in the PBU should be applied only in aggregate. You should also be guided by the norms prescribed in OKOF OK 013-94, which spell out clarifying exceptions for property that must be classified as OS without fail, even if there is no compliance with other criteria.

We would like to once again draw attention to the fact that each property object, which is a structurally separate unit or supplemented by a certain set of devices, must be functionally independent in order to be classified as fixed assets. It is at this level that most errors are made, which subsequently lead to distortion of credentials.

Let's look at the simplest example:
The company purchased separately a processor unit for 22,700 rubles, a monitor for 8,200 rubles, a keyboard for 960 rubles, and an MFP for 11,970 rubles. s and mouse for 640 rub. The acquired property is intended for organizing an automated accountant's workstation. Should these objects be accounted for separately or should they be collected into a single accounting object? What must be included in the “personal computer” object, and what should be immediately written off as an expense item?

Neither the processor unit nor the monitor can be used independently. The same goes for the keyboard and mouse. Therefore, they must be included in the object, despite the fact that individually each of them does not meet the price criterion and clearly have a different service life.

It is more difficult to decide on an MFP. Many devices of this type can perform some functions independently and in certain situations are accounted for as a separate property item. However, in this case, you need to rely on the fact that without this device the accountant will not be able to fully perform his job. This means that the MFP must also be included in the object.

So, having collected the costs of their acquisition in Account 08 Dt, we receive an object worth 44,470 rubles, suitable for the full performance of any operations necessary in the work of an accountant over a long period of time.

In other words:

• The cost is above 40,000 rubles;
• period of use more than a year;
• Not intended for resale;
• Used to obtain benefits.

These signs indicate that this object can be taken into account as a fixed asset.

Step two. Determining the initial cost of an object

Correct determination of cost is an equally important stage of accounting for incoming fixed assets. The case discussed above represents the simplest example of the formation of the initial value of a property. However, this is the exception rather than the rule. In fact, the size of the initial cost depends both on the method of receipt of the property (i.e., the nature of capital investments) and on the costs associated with this receipt, which are not included in the direct cost of the object.

Assets are accepted for accounting at their original cost, which is determined on the date of commissioning. What does the initial cost consist of for different methods of acquiring property?

Purchase or production of fixed assets

The initial cost of property acquired by an organization for a fee, or manufactured (built) by an economic or contract method, consists of the actual costs of its production, construction, acquisition, delivery and bringing it into a ready-for-use condition, minus value added tax.
The total cost of all costs is the capital investment.

In addition to the amounts directly paid to the seller for the property itself, actual costs include government fees, customs duties, fees for intermediaries and consultants, and other costs associated with the acquisition or construction of the property.

Other expenses not directly related to the acquisition of property are not included in the initial cost of the property, but are written off to the appropriate cost item.

Objects purchased for a fee are recorded using the following accounting entries:

Accounting entries for the construction of fixed assets by contract are as follows:

If the object was manufactured (built) using an economic method, the following sequence of entries is drawn up:

Contribution of an object as a contribution to the authorized capital

Upon receipt of property contributed to the authorized capital of the organization, its initial value is the estimated value determined by the agreement of the founders, taking into account the costs of delivery and work to bring the object into a condition in which it is suitable for use.

In addition, the Tax Code regulates the procedure for determining the value of such objects. Article 277 establishes that for tax accounting purposes, the initial value of property transferred to the authorized capital is determined in the following order:

• When received from a Russian organization, the determination is made according to the tax records of the transferring organization.

If there are no documents confirming its value, its amount is considered zero;

• When receiving property from individuals or non-resident organizations, the initial cost is determined by the amount of documented expenses minus depreciation. In any case, this value cannot exceed the market value of the property, determined on the basis of an independent assessment.

When property is received in the form of a contribution to the authorized capital, the following accounting entries are made to formalize the commissioning:

Receipt of property free of charge or receipt under an exchange agreement

The initial cost of property received free of charge is determined by summing its market price at the time of receipt and the costs associated with delivery and bringing it into a ready-for-use condition.
In cases where property is accepted under an exchange agreement, that is, payment for it is made by means other than cash, the initial cost is calculated based on the value of those values ​​that the organization gives in exchange for the property received.

If the exact value of such valuables cannot be determined, the initial cost of the accepted object is established in the amount that corresponds to the usual cost of such property upon purchase.

Step three. Establishing the service life of a fixed asset

The operational life or, as it is interpreted in regulatory documentation, the “useful life” (hereinafter referred to as S.P.I.) is the period of time during which the fixed asset is capable of performing its functions. This period is calculated in months and is established at the time the facility is put into operation.

The procedure for establishing the useful life must be reflected in the internal regulatory documents of the organization. Moreover, this procedure should not contradict the norms established by the OKOF and the Tax Code. To bring accounting data closer to tax data, it is recommended to establish an exact procedure for determining the useful life, since OKOF only defines the boundaries of terms within each group.

If received or acquired property that has been in use before its acquisition is taken into account, when determining its useful life, one should be guided by the expected conditional parameters of wear accumulation, intensity of operation and possible service life.

As a rule, a commission is created for this purpose or third-party specialists are invited.
The useful life of an object of fixed assets can be subsequently revised in cases of modernization or reconstruction - making changes that significantly improve the condition and design characteristics of the object.

Step four. Documentation of acceptance for accounting

Any method of receipt of property accepted for accounting as a fixed asset and its commissioning is documented with the following documents, which are mandatory:

• OS-14 Placement for storage until commissioning
• OS-1 Certificate of acceptance and transfer of an object, except structures and buildings
• OS-1a Certificate of acceptance and transfer of structures or buildings
• OS-16 Certificate of acceptance and transfer of groups of objects, except structures and buildings

These documents are compiled by the organization’s accounting department after receipt:

• Documents confirming the completion of the creation of the object by economic or contract means;
• Certificate of completion of construction and confirmation of submission of documents for state registration, if necessary;
• Certificate of acceptance and transfer of property and availability of confirmation of filing documents for state registration, if necessary;
• Requirements M-11, if the object was in a warehouse before commissioning;
• An official note notifying the completion of work on objects that are not delivered to the warehouse.

All OS form documents are signed by members of a permanent commission, which is created by order of the head. On their basis, inventory, accounting and tax accounting of the organization's fixed assets is carried out. To do this, each OS object is assigned an inventory number, which must be marked with the object.

An inventory card of the OS-6 form for individual accounting or OS-6a for group accounting of objects is also created.
It reflects not only data about the object at the time of its commissioning and useful life, but also subsequently makes all changes relating to its condition, movement within the organization, and major repairs. If the number of fixed assets is small, it is allowed to maintain a single inventory book in the OS-66 form instead of cards.

Costs associated with admission. What is taken into account and what is not taken into account in the initial cost

Four steps have been taken. The property received by the enterprise is assessed, studied and accepted for accounting as an object of fixed assets. In all cases of receipt of property in one way or another, the definitions of the formation of the initial cost include “expenses associated with ... bringing it into a ready-for-use state.”

This very vague formulation is the main stumbling block. In real economic activity, non-standard situations often arise when it is difficult, based only on theory, to immediately determine the exact composition of the costs of acquiring and preparing property for commissioning.

Normative acts also cannot always give an unambiguous answer as to whether or not a specific type of expense can be included in the calculation of the initial cost.

In such cases, you should rely solely on logic, common sense and knowledge of the requirements of regulatory authorities. However, it should be recognized that according to established practice, inspectors most often require excessive inclusion of costs in the initial cost, even in cases where regulations directly classify such costs as other.

Here are a few examples of such costs that are recommended to be included in the initial cost, since the authorities have expressed their position on them.

• Payment of state duty for state registration of real estate and vehicles - letters of the Ministry of Finance of the Russian Federation No. 03-03-06/1/113 dated 03/04/2010 and No. 03-03-06/1/89 dated 02/11/2011.
• Payment of customs duties and duties - letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/413 dated 07/08/2011.
• Licensed software for computers - letter of the Federal Tax Service of the Russian Federation No. KE-4-3/7756 dated May 13, 2011.
• Design costs - letter of the Federal Tax Service of the Russian Federation No. KE-4-3/6494 dated 04/21/2011.
• Builders' salaries with deductions - letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/135 dated 03/15/2010.

But interest on a loan taken for the purpose of purchasing an object or financing its construction cannot be included in the initial cost of the object. This is clearly stated in the letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/398 dated 07/05/2011.
It also happens that similar expenses in different situations can either be included in the initial cost or written off immediately.

So, for example, if an organization involved specialist consultants in the process of preparing a facility for commissioning, the cost of paying for their services will be included in the initial cost. If their services were required a second time for the same facility, but the facility had already been put into operation, the costs of paying for their services should be written off as other costs.

In general, it should be remembered that any costs associated with the receipt and preparation of OS objects, but incurred after the commissioning of these objects, by the inspection authorities, as a rule, are not accepted into the initial cost.

In this article, we deliberately do not focus on such a non-trivial situation when fixed assets are received as a result of identifying inventory surpluses. Each such case requires special careful consideration, since this can entail serious consequences for the enterprise due to the fact that their identification simultaneously reveals distortions in the accounting, tax and statistical reporting of past periods. In addition to standard accounting entries for such objects, it is necessary to carry out separate organizational measures to determine the causes of their occurrence and identify those responsible.

After purchasing a fixed asset, it must be put into operation. Until this is done, no depreciation will be charged. In this article we will look step by step at the entire chain of actions from purchasing a lathe to closing the month.

To reflect the purchase of a lathe in the program, we will use the receipt with the type of operation “”. You can find it in the "OS and intangible assets" section.

There is absolutely nothing complicated about filling out this document. In the header we indicate that our organization LLC “Horns” made a purchase from LLC “Kopyta” under the main agreement. The tabular part in our case will have only one row with a lathe. The price, VAT and invoices are also indicated there.

After carrying out the document, the lathe worth 350,000 rubles was transferred to the appropriate account.

Acceptance for registration

In order to put the lathe into operation and start calculating depreciation, we need to reflect this in the document “”. It is located in the “OS and intangible assets” section.

First of all, let's fill in the header of the document we created. The type of operation in our situation is “Equipment” due to the fact that this is what a lathe is. Next, indicate the OS event and, if necessary, the financially responsible person and the location of the machine.

On the first tab of the document - “Non-current asset”, select the position of the directory “Nomenclature”. In our case, this is a lathe. If necessary, you can indicate the method of receipt, for example, for a fee.

All we have to do is indicate the department, although this field and the account are optional. The lathe will be listed as of 04/08/01.

On the “Fixed Asset” tab, we added only one item to the table section, which we selected from the directory of the same name. This directory has its own specifics of filling out. We indicated there that our lathe costs 350,000 rubles, some data on depreciation and so on.

To keep the example simple, a lathe has a useful life of 60 months. Depreciation will be calculated on a straight-line basis. As a result, the entire amount will be written off monthly in equal parts over five years at the close of the month. These expenses will be reflected in the account. 20.01.

Let's return to filling out the commissioning document. On the “Accounting” tab, we will clarify the accounts, the method of calculating depreciation and the useful life. In fact, this data is contained in the card of the OS itself - the lathe.

The last tab contains data on bonus depreciation. The percentage is indicated based on the group that the OS belongs to by period of use. For our machine it was 30%.

Once you have filled out all the required information, submit the document. As we can see, two accounting entries have been generated.

The first step is the very acceptance of the lathe for accounting, indicating the amount equal to 350,000 rubles. The second line of movements reflects the depreciation premium. It is equal to 105 thousand rubles, which is 30% of the price of the machine.

See also the video tutorial on capitalizing the OS in 1C 8.3:

Closing the month

The lathe was put into operation in July 2017, which means that when it closes in August 2017, the program will already take this data into account.

We will close the month using a special assistant of the same name, which is located in the “Operations” section. Here it is enough to indicate the organization and the month itself, as well as transfer documents for it automatically if necessary.

In our example, we are interested in the item “Depreciation and depreciation of fixed assets.” The month is already closed, as indicated by the green color of the points. Let's move on to depreciation entries.

As can be seen in the movements, the transaction generated entries for both depreciation and bonus depreciation.