8 pbu 6 01 accounting of fixed assets. The Ministry of Finance increased the tax base

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. The organization is hereinafter understood as a legal entity under the legislation of the Russian Federation (with the exception of credit organizations and state (municipal) institutions).

Judicial practice and legislation - Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (as amended on May 16, 2016) On the approval of the Accounting Regulation "Accounting for fixed assets" PBU 6/01

Investments in fixed assets do not include the costs of acquiring non-financial assets worth no more than 40 thousand rubles per unit, if they are not reflected in accounting as fixed assets (in accordance with the Regulation on accounting"Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (registered by the Ministry of Justice of Russia on April 28, 2001 N 2689)).

Fixed assets - a part of property used as means of labor in the production of products, performance of work or provision of services or management of an organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months.

Main normative document regulating the accounting procedure and the rules for the valuation of fixed assets is RAS 6/01 "Accounting for fixed assets".

In accordance with PBU 6/01 “Accounting for fixed assets”, in order to accept assets as fixed assets, the following conditions must be met at a time:

• 1) use for the production of products (works, services) or for the management needs of the organization or for provision for temporary use to other organizations;
• 2) long-term use (useful life must exceed 12 months or normal operating cycle if it exceeds 12 months);
• 3) the subsequent resale of the asset is not expected;
• 4) the ability to bring economic benefits to the organization.

Organizations use a single standard classification of fixed assets, according to which fixed assets are grouped according to the following criteria: industry purpose, types, ownership, use.

Grouping fixed assets by industry (industry, Agriculture, construction, transport, etc.) allows you to obtain data on their value in each industry.

According to the purpose, the fixed assets of the organization are divided into:

• - production fixed assets of the main activity;
• - production fixed assets of other industries;
• - non-productive fixed assets.

By types of fixed assets of organizations are divided into the following groups:

buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment, working, productive and breeding livestock, perennial plantations, etc.

As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural objects) are taken into account.

The classification of fixed assets by type is the basis for their analytical accounting.

By ownership, fixed assets are divided into:

for own and rented

On the basis of use for located:

in operation (operating); in reconstruction and rearmament; in stock (reserve), on conservation.

This grouping ensures that depreciation amounts are calculated correctly.

Valuation of fixed assets:

Distinguish between the initial, residual and replacement cost of fixed assets.

The cost at which fixed assets are first accepted for accounting is called historical cost.

In accounting, fixed assets are reflected at their original cost, which is determined for objects:

manufactured at the enterprise itself, as well as purchased for a fee from other organizations and persons - based on the actual costs of reimbursement or acquisition of these objects, including delivery, installation, installation costs;

made by the founders on account of their contributions to the authorized capital (fund) - by agreement of the parties (at an agreed cost);

received from other organizations and persons free of charge, as well as subsidies from a government body - at market value as of the date of registration;

acquired in exchange for other property other than cash - at the sale value of the property transferred in exchange;

The initial cost of fixed assets purchased from a supplier for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding VAT and other refundable taxes (except as provided by the legislation of the Russian Federation).

The actual costs of acquiring, constructing and manufacturing fixed assets can be:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

amounts paid to organizations for the implementation of work under a construction contract and other contracts;

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

customs duties and customs fees;

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

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

other costs associated with the acquisition of fixed assets.

General business and other similar expenses are not included in the actual costs of acquiring fixed assets, unless they are directly related to the acquisition of fixed assets.

The initial cost of fixed assets in which they are accepted for accounting. accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

A change in the initial cost of fixed assets is allowed in cases of completion, additional equipment, modernization, reconstruction, partial liquidation and revaluation of the relevant objects.

The residual value of fixed assets is determined by subtracting depreciation from the initial amount accrued on objects.

Over time, the initial cost of fixed assets begins to deviate from the cost of similar fixed assets acquired or built in modern conditions. To eliminate this deviation, it is necessary to periodically re-evaluate fixed assets and determine the replacement cost.

Replacement cost is the cost of reproduction of fixed assets in modern conditions (at modern prices, modern technology etc.).

The organization has the right not more than once a year (at the beginning of the reporting year) to revaluate fixed assets at replacement cost by direct recalculation at documented market prices.

POSITION

ON ACCOUNTING "ACCOUNTING OF FIXED ASSETS"

List of changing documents

(as amended by the Orders of the Ministry of Finance of Russia dated May 18, 2002 N 45n,

dated 12.12.2005 N 147n, dated 18.09.2006 N 116n,

dated November 27, 2006 N 156n, dated October 25, 2010 N 132n,

dated 12/24/2010 N 186n, dated 05/16/2016 N 64n)

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (except for credit institutions and state (municipal) institutions).

(as amended by the Order of the Ministry of Finance of Russia dated October 25, 2010 N 132n)

2. Excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n.

3. This Regulation does not apply to:

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

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

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.

(clause 4 as amended by the Order of the Ministry of Finance of Russia of December 12, 2005 N 147n)

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

Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, nature management objects (water, subsoil and other natural resources).

Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments in material assets.

Assets in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories . In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.

(The paragraph was introduced by Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n, as amended by Order of the Ministry of Finance of Russia dated 12.24.2010 N 186n)

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

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

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

II. Valuation of fixed assets

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

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

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

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

amounts paid to organizations for the implementation of work under a construction contract and other contracts;

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

paragraph is excluded. - Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;

customs duties and customs fees;

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

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

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

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

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

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

The paragraph is excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

8.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may determine the initial cost of fixed assets:

a) when they are purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);

b) during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets.

At the same time, other costs directly related to the acquisition, construction and manufacture of an item of fixed assets are included in the cost of ordinary activities in the full amount in the period in which they were incurred.

(Clause 8.1 was introduced by Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

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

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

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

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

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

12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation.

(clause 12 as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

13. Capital investments in perennial plantings, for radical land improvement are included in the fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other accounting regulations (standards).

(As amended by the Order of the Ministry of Finance of Russia dated December 24, 2010 N 186n)

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

(As amended by the Order of the Ministry of Finance of Russia dated May 18, 2002 N 45n)

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.

When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.

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

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated May 18, 2002 N 45n)

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately.

(the paragraph was introduced by Order of the Ministry of Finance of Russia dated 18.05.2002 N 45n, as amended by Order of the Ministry of Finance of Russia dated 24.12.2010 N 186n)

The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the financial result as other expenses, is credited to the financial result as other income.

(as amended by Orders of the Ministry of Finance of Russia dated 12/12/2005 N 147n, dated 12/24/2010 N 186n)

The amount of depreciation of the item of fixed assets as a result of revaluation is included in the financial result as other expenses. The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the financial result as other expenses.

(As amended by the Orders of the Ministry of Finance of Russia dated May 18, 2002 N 45n, dated December 24, 2010 N 186n)

When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.

For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in paragraph 19 of this Regulation.

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

For objects of the housing stock, which are accounted for as part of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

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

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

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

linear way;

reducing balance method;

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

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

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

The paragraph is excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n.

19. The annual amount of depreciation charges is determined:

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

with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization;

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

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

During the reporting year, depreciation deductions for fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.

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

With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.

An organization that has the right to apply simplified methods of accounting, including simplified accounting (financial) statements, may:

charge the annual depreciation amount at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization;

(the paragraph was introduced by Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

charge depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting.

(the paragraph was introduced by Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

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

The useful life of an item of fixed assets is determined based on:

the expected life of this facility in accordance with the expected productivity or capacity;

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

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

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

21. The accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.

22. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the value of this item or write-off of this item from accounting.

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

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

25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

IV. Recovery of fixed assets

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

27. The costs of restoring a fixed asset object are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, capacity, quality of use, etc.) of the object are improved (increased) fixed assets.

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

28. Excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases.

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n)

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

VI. Disclosure of information in financial statements

32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);

on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;

on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

on the terms of useful life of fixed assets adopted by the organization (by main groups);

about objects of fixed assets, the cost of which is not redeemed;

on fixed assets provided and received under a lease agreement;

about the objects of fixed assets accounted for as part of profitable investments in tangible assets;

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

on methods of calculating depreciation charges for certain groups of fixed assets;

on real estate objects accepted for operation and actually used, which are in the process of state registration.

The Regulation establishes the requirements for the rules for the formation of accounting information about fixed assets of an enterprise. The criteria are described according to which the asset is accepted by the organization for accounting as a fixed asset. The method of valuation of fixed assets and the composition of costs for the formation of the initial cost of the object (the amounts paid in accordance with the contract to the supplier; the cost of delivering the object, customs duties and customs fees, interest on loans, etc.) are disclosed. Methods for accruing depreciation of fixed assets are established: straight-line method, diminishing balance method, method of writing off the cost by the sum of numbers of years of the useful life, method of writing off the cost in proportion to the volume of products (works). The procedure for accounting for the organization's costs for the repair and restoration of facilities. Requirements for accounting for the disposal of fixed assets in the following cases: sale, termination of use due to obsolescence or physical wear and tear, liquidation in the event of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized (reserve) capital of another organization, share fund and other cases.

The concept of fixed assets, their classification and evaluation.

In order for assets to be recognized as fixed assets, 4 conditions must be simultaneously met:

1. Use as a means of labor for the production of products, performance of work, provision of services or for management purposes.

2. Useful life exceeds 12 months.

3. Do not assume the subsequent resale of such assets.

4. The acquisition of such assets is associated with the intention to obtain economic benefits in the course of use.

The time during which it is expected to receive income from the operation of a competitive facility or its performance in given period certain functions are accounted for as useful lives.

The useful life of the organization determines independently, taking into account:

1) Specific operating conditions of the facility, taking into account the planned number of work shifts, scheduled preventive repairs, the presence of an aggressive environment and other factors.

2) The expected performance of the object, taking into account its technical and economic indicators.

3) The current restriction on explantation.

The fixed asset accounting unit is an inventory object. This is a complete device with all accessories or a separate structurally separate object that independently performs the necessary functions in accordance with its intended purpose.

In analytical accounting, fixed assets are reflected in accordance with their classification.

The classification of OS is carried out according to the following criteria:

1) The presence of a real-natural form.

Fixed assets having a material-natural form (material OF).

Intangible OF.

2) According to the degree of human participation in the creation of individual OS objects:

Handmade OS.

Non-handmade OS.

3) By sectors of the national economy: (24 sectors)

4) By groups:

Buildings, Structures, Dwellings, Machinery and equipment, Means of transport, Industrial and household inventory, Livestock, workers, productive, breeding., Planting perennial., Other material OF.

5) By functional purpose:

Industrial production

Production purposes of other sectors of the national economy

non-production

6) By the degree of use of the OS in the production process:

OS in use

In reserve

Under repair

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

On conservation

7) By the presence of existing rights to OS objects:

Objects owned by the organization on the right of ownership

Objects that are under the operational management of the organization or in economic management.

Objects received by the organization for rent.

OS received by the organization free of charge.

Objects received by the organization in trust management.

8) By duration life cycle OS:

Received

Directly involved in the production process

Roaming within the organization

Leased

knocked out

Os are accepted to the BU at the initial cost.

The initial cost of fixed assets acquired for a fee is the sum of the organization's actual costs for the acquisition, construction, and manufacture, excluding value added tax.

The initial value of the fixed assets contributed to the account of the contribution to the authorized capital of the organization is recognized as their monetary value agreed by the founders of the organization.

The initial cost of fixed assets received by the organization under a donation agreement is their current market value as of the date of acceptance to accounting records as an investment in non-current assets.

The initial cost of fixed assets received under agreements providing for the fulfillment of obligations in non-monetary assets is the cost of valuables transferred or to be transferred to the organization.

A change in the initial value of a property during its useful life is not allowed except in the following cases:

1) Additions

2) Additional equipment

3) Reconstructions

4) Upgrades

5) Partial liquidation

6) Revaluations

Replacement cost - the cost of reproduction of operating fixed assets at modern prices and in modern conditions for the manufacture of similar objects.\

Residual value is considered as real value OS objects on a specific date. It is calculated by subtracting from the initial cost of the object the amount of its depreciation over the period of operation.

Salvage value - the cost of useful waste received after the liquidation or sale of the object and taken into account in the conditional assessment.

Accounting for leasing transactions with the lessee.

Lessee - a natural or legal person who, in accordance with the leasing agreement, is obliged to accept the leased asset for a certain fee for a certain period and under certain conditions for temporary possession and use in accordance with the leasing agreement.

3. Seller of leased property: a natural or legal person who, in accordance with a purchase and sale agreement, sells to the lessor for a specified period the property that is the subject of leasing.

Lease payments include the total amount of payments under the leasing agreement for the entire term of the agreement, which includes reimbursement of the lessor's costs associated with the acquisition and transfer of the leased asset to the lessee, reimbursement of costs associated with the provision of other services provided for in the leasing agreement, as well as the income of the lessor.

The subject of leasing transferred to the lessee is accounted for on the balance sheet of the lessor or lessee by mutual agreement of the parties. Depreciation deductions are made by the party on whose balance sheet the subject of leasing is located.

Analytical accounting for each object of leased property. In the accounting of the lessor, all costs related to the acquisition of leased property are considered as cap-e with attribution to account 08.

After completion of all operations for the formation of the PS, the leased property is accepted:

Accounting with the lessee (property on the balance sheet of the lessor)

D 001 - 200000

D 20, 23, 25, 26, 44 K 76 - DEBT ON LEASING PAYMENTS - 1413 (PER MONTH) (169492)

D 19 K 76 - 254 (30508)

D 76 K 51 - 1667 (200000)

K 001 - 200000

D 01 K 02 - 120000

D 20 K 76 - 23600

D 19 K 76 - 3600

D 76 K 51 - 23600

Accounting with the lessee (property on the balance sheet of the lessee)

D 08 K 76 LEASE OBLIGATIONS - 169492

D 19 K 76 RENT OBLIGATION - 30508

D 01 K 08 - 169492 (PS)

D 76 rent obligation K 76 debt on lease payments - 200,000

D 76zadol K 56 - 200000

D 20 K 02 - 169492

K 01-2 K 01-1 - 169492

K 02 K 01-2 - 169492

D 20 K 76 ZADOL - 200000

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RAS 6/01 "Accounting for fixed assets".

The Regulation establishes the requirements for the rules for the formation of accounting information about fixed assets of an enterprise. The criteria are described according to which the asset is accepted by the organization for accounting as a fixed asset. The method of assessing fixed assets and the composition of costs for the formation of the initial cost of the object (the amounts paid in accordance with the contract to the supplier; the cost of delivering the object, customs duties and customs fees, interest on loans, etc.)

P.). Methods for accruing depreciation of fixed assets are established: straight-line method, diminishing balance method, method of writing off the cost by the sum of numbers of years of the useful life, method of writing off the cost in proportion to the volume of products (works). The procedure for accounting for the organization's costs for the repair and restoration of facilities. Requirements for accounting for the disposal of fixed assets in the following cases: sale, termination of use due to obsolescence or physical wear and tear, liquidation in the event of an accident, natural disaster and other emergency, transfer in the form of a contribution to the authorized (reserve) capital of another organization, share fund and other cases.

Registered

Ministry of Justice

Russian Federation

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On approval of the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01

(As amended by the Orders of the Ministry of Finance of the Russian Federation dated May 18, 2002 No. 45n, December 12, 2005 No. 147n, September 18, 2006 No. 116n, November 27, 2006

No. 156n, October 25, 2010 No. 132n, December 24, 2010 No. 186n, May 16, 2016 No. 64n)

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N11, Art. 1290), I order:

1. Approve the attached Regulations on accounting "Accounting for fixed assets" PBU 6/01.

2. Recognize invalid the order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N65n “On approval of the Regulation on accounting “Accounting for fixed assets” PBU 6/97” (the order was registered with the Ministry of Justice of the Russian Federation dated January 13, 1998, N1451 ) and paragraph 1 of the Amendments to regulatory legal acts on accounting, approved by order of the Ministry of Finance of the Russian Federation of March 24, 2000 N31n (the order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).

3. To put into effect this order starting from the financial statements of 2001.

Regulation on accounting "Accounting for fixed assets" PBU 6/01

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (except for credit institutions and state (municipal) institutions).

3. This Regulation does not apply to:

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

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

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

b) the object is intended to be used for a long time, i.e. a term lasting more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

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