Creating a fixed asset in an economic way. How to reflect the cost of an OS made for your own needs? What documents do you need to complete

"Chief accountant". Application "Accounting in production", N 2, 2004

Industrial enterprises can produce fixed assets not only for sale, but also for their own needs. How, in this case, to take the object into account and how to calculate depreciation on it in the future?

We will consider this with an example. Moreover, we will give the procedure for reflecting this situation both in accounting and in tax accounting.

Example. Manufacturing enterprise LLC "Modul" manufactures air conditioners and sells them through a wholesale and retail network.

In March 2004, the main production workshop produced 55 air conditioners. This indicator is in line with the plan.

In March, the main production shop spent: materials and semi-finished products for the manufacture of air conditioners - 480,000 rubles; component parts - 180,000 rubles.

And also in March the accountant of LLC "Module" added:

• piecework wages for the workers of the main production shop - 300,000 rubles;
• Unified social tax for the wages of shop workers - 106 800 rubles. (including contributions for compulsory pension insurance - 42,000 rubles);
• the salary for the management personnel of the shop - 100,000 rubles;
• Unified social tax for the salary of managerial personnel of the shop - 35 600 rubles. (including contributions for compulsory pension insurance - 14,000 rubles);
• depreciation for shop equipment - 20,000 rubles;
• depreciation of the workshop building - 25,000 rubles.

The cost of electricity consumption by the workshop in March amounted to 72,000 rubles, and for utilities - 48,600 rubles.

The standard (planned) cost of one air conditioner is 24,000 rubles. This value is used in both accounting and tax accounting.

According to the results of the inventory, the remainder of the work in progress at the beginning of March amounted to 20 units of production in physical terms. The same remainder of the "unfinished" was at the end of the month.

At the beginning of March in accounting and tax accounting direct costs of the remainder of the work in progress amounted to 250,000 rubles. At the end of the month - 480,000 rubles.

The amount of general production expenses, which falls on the remainder of the work in progress at the beginning of the month, is 75,000 rubles.

According to the accounting policy in accounting, general business expenses are written off on a monthly basis to the cost of goods sold in the reporting period.

And at the end of the month, they decided to deliver one manufactured air conditioner to the enterprise.

In accounting, the initial cost of such an item of fixed assets is determined as the actual production cost of a unit of finished goods, which was released by the main production workshop in March.

The production cost of the finished product released by the main production workshop for the reporting month is calculated using the formula:

Crp = Snzp + Prop + Rop - Sknzp,

where Сгп is the cost of finished products; SNZP - expenses in work in progress at the beginning of the month; PRop - direct costs of the reporting period;

Rop - general production costs; Sknzp - expenses in work in progress at the end of the month.

To determine the actual production cost of one air conditioner, it is necessary to calculate the amount of direct costs attributable to the finished finished product of the workshop, and the amount of direct costs of the work-in-progress balances at the end of the month. After that, it is necessary to distribute the general production costs between the finished product and the remainder of the work in progress at the end of the month.

The amount of direct costs of the workshop for the month will be:

RUB 480,000 + 180,000 rubles. + RUB 300,000 + 106 800 rub. + 20,000 rubles. = 1,086,800 rubles.

The sum of the general production costs of the workshop for the month is equal to:

RUB 72,000 + 48 600 rub. + 100,000 rubles. + 35 600 rub. + RUB 25,000 = 281 200 rubles.

The amount of direct costs that falls on finished products:

RUB 250,000 + 1 086 800 rub. - 480,000 rubles. = RUB 856 800

To distribute the amount of general production costs for finished products and work in progress at the end of the month, you need to determine the percentage of the share of direct costs attributable to finished products in the total amount of direct costs of the workshop for the month, taking into account their balance at the beginning of the month:

RUB 856 800 : (250,000 rubles + 1,086,800 rubles) x 100% = 64.09%.

Then the share of general production costs related to the finished product will be as follows:

(75,000 rubles + 281,200 rubles) x 64.09% = 228,288.58 rubles.

General production costs that relate to work-in-progress balances are equal to:

RUB 75,000 + 281 200 rub. - 228,288.58 rubles. = 127 911.42 rubles.

The sum of direct and indirect costs of the workshop for the month is presented in the table.

Distribution of direct and general production costs for March 2004

The actual production cost of all finished goods released by the workshop in March is calculated using the formula:

Сгп = (250,000 rubles + 75,000 rubles) + 1,086,800 rubles. + 281 200 rub. - (480,000 rubles + 127,911.42 rubles) = 1,085,088.58 rubles.

The unit cost of finished products will be:

RUB 1,085,088.58 : 55 units = RUB 19,728.88

Thus, in accounting, the initial cost of the air conditioner used as a fixed asset will be 19,728.88 rubles.

In March 2004, the organization took over the basic accounting tool and put the air conditioner into operation. At the same time, the organization established both in accounting and in tax accounting the useful life of the air conditioner - 60 months. We did this in accordance with the rules given in the Classification of fixed assets included in depreciation groups.

Organization in accounting accrues depreciation on a straight-line basis. Determining the annual amount of depreciation deductions, it is necessary to pay special attention to fixed assets, taken into operation during the year. According to them, the annual amount of depreciation deductions is calculated only for those months of the year in which the facility was operated (except for the month in which the facility was put into operation).

Therefore, in our case, the annual amount of depreciation deductions in 2004 will be:

RUB 19,728.88 : 60 months x 8 months = RUB 2,630.52

And the amount of monthly depreciation deductions:

RUB 2,630.52 : 8 months = 328.82 rubles / month

In accounting, depreciation is charged from the 1st day of the month following the month the object was accepted for accounting. This is established in clause 21 of the Accounting Regulations "Accounting for Fixed Assets" (PBU 6/01).

In the accounting of the enterprise, the following entries will be made to account for an item of fixed assets manufactured for their own needs.

In March 2004:

Debit 08 subaccount "Construction of fixed assets" Credit 02 (10, 25, 60, 69, 70)

• RUB 19,728.88 - the actual expenses for the manufacture of the air conditioner for own needs have been taken into account;

Debit 01 subaccount "Own fixed assets" Credit 08 subaccount "Construction of fixed assets"

• RUB 19,728.88 - the air conditioner was registered as part of fixed assets in operation.

In April 2004:

Debit 20 Credit 02

• RUB 328.82 - depreciation was charged on the item of fixed assets for production purposes in April.

Tax accounting

The initial cost of fixed assets of own production must be calculated in the same way as the finished product. This is established by clause 1 of article 257 of the Tax Code of the Russian Federation.

Therefore, taking into account the requirements of clause 2 of article 319 of the Tax Code of the Russian Federation, the initial cost of an object of fixed assets must be determined based on direct costs.

Formation of the tax value of the finished products of the workshop for the reporting period is presented in the table.

Register-calculation of the formation of the tax value of the finished product of the workshop for the reporting period

Scroll expenditures	Grouping expenditures for purposes tax accounting	Sum expenditures (without VAT), rub.	The amount of direct costs, rub.	Sum indirect expenses, rub.
material	payment labor	depreciation	total direct expenses, rub.
1	2	3	4	5	6	7	8
Purchase materials and semi-finished products	Direct / material	480 000	480 000	-	-	480 000	-
Purchase components products	Direct / material	180 000	180 000	-	-	180 000	-
Consumed electricity	Indirect	72 000	-	-	-	-	72 000
Consumed communal services	Indirect	48 600	-	-	-	-	48 600
The salary production workers	Direct / expenses for wages	300 000	-	300 000	-	300 000	-
UST for salary production workers	Direct / expenses for wages	64 800	-	64 800	-	64 800	-
Contributions to the FIU from salaries production workers	Indirect	42 000	-	-	-	-	42 000
The salary shop management	Indirect	100 000	-	-	-	-	100 000
UST for salary shop management	Indirect	35 600	-	-	-	-	35 600
Depreciation equipment workshops	Direct / depreciation	20 000	-	-	20 000	20 000	-
Depreciation workshop buildings	Indirect	25 000	-	-	-	-	25 000
Total	1 368 000	660 000	364 800	20 000	1 044 800	323 200

To calculate the amount of direct costs per unit of manufactured products, you need to determine the standard cost of air conditioners in production during the month. To do this, you need to define:

1. total number of air conditioners in production in March:

20 units + 55 dmg. = 75 units;

1. standard cost of the total number of air conditioners that were in production during the month:

RUB 24,000 x 75 units = RUB 1,800,000

Then you need to calculate the amount of direct costs attributable to the total number of items manufactured in March. This amount is obtained by adding up the direct costs of the shop during the month and the direct costs attributable to the remainder of the work in progress at the beginning of the month. The amount of direct costs for the remainder of the work in progress according to the initial data is 250,000 rubles.

Thus, the amount of direct costs for the production of finished goods in March is:

RUB 250,000 + 1 044 800 rub. = 1 294 800 rubles.

Now let's calculate the share of direct costs in the standard cost of the total amount of products manufactured by the workshop in March:

RUB 1,294,800 : RUB 1,800,000 = 0.7193.

The standard value of the remainder of the work in progress at the end of March is:

24,000 rubles / unit x 20 units = 480,000 rubles.

And we will determine the amount of direct costs attributable to the balance of work in progress at the end of the month:

RUB 480,000 x 0.7193 = 345,264 rubles.

Consequently, the amount of direct costs attributable to the finished product manufactured in March:

RUB 1,294,800 - 345,264 rubles. = RUB 949 536

In March, the workshop manufactured 55 air conditioners. Then the initial cost of an air conditioner used as a fixed asset for the production needs of an enterprise in tax accounting will be as follows:

949 536 rub / unit : 55 units = 17,264.29 rubles.

Indirect costs of the shop for the production of air conditioners in March, taking into account the rest of the general production costs at the beginning of the month<*>make up:

RUB 75,000 + 323 200 rub. = RUB 398 200

<*>The amount of general production costs attributable to the balance of WIP at the beginning of the month in tax accounting is given as input in the example.

General production costs are included in the initial cost of the created item of property, plant and equipment. And they are taken into account as part of the indirect costs of the collective tax register of the enterprise, reducing the tax base for income tax for March. The accountant must calculate depreciation in tax accounting from the 1st day of the month following the one in which the fixed asset was put into operation. This is established by clause 2 of article 259 of the Tax Code of the Russian Federation.

LLC "Modul" will accrue depreciation on the air conditioner in tax accounting on a straight-line basis. Amount of monthly depreciation charges in 2004:

RUB 17,264.29 x (1 month: 60 months) = 288.31 rubles.

The amount of monthly depreciation deductions in accounting is more than in tax accounting, by 40.51 rubles. (328.82 - 288.31). This is due to the fact that the initial cost of the air conditioner in accounting is higher than in tax. Therefore, the accountant must also show a permanent tax liability in the months when he will be depreciating the air conditioner. Its value is equal to the product of the difference between accounting and tax depreciation and the income tax rate. This is established by clause 7 of the Accounting Regulations "Accounting for Profit Tax Calculations" (PBU 18/02), which was approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

Reflecting the permanent tax liability, the accountant of LLC "Module" made the following entry:

Debit 99 Credit 68 subaccount "Calculations of income tax"

• RUB 9.72 (40.51 rubles x 24%) - reflected a permanent tax liability.

M.A. Vishnevskaya

Auditor of CJSC "Aktiv"

ACCOUNTING

The historical cost of property, plant and equipment manufactured by the enterprise's own resources, determined in accordance with paragraph 8 of PBU 6/01, is the amount of actual costs of acquisition, construction, and manufacturing, excluding value added tax and other recoverable taxes.

When creating objects of fixed assets, components, materials, spare parts, and so on are used. In accordance with paragraph 2 of the Accounting Regulations "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n "On approval of the Accounting Regulations" Accounting for inventories "PBU 5 / 01 ", purchased individual components are taken into account as inventories.

In accordance with the Chart of accounts for the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n "On approval of the Chart of accounts for financial and economic activities of organizations and the Instructions for its application" (hereinafter - Chart of accounts), the presence and movement of inventories (hereinafter - inventories) is carried out on account 10 "Materials" on separate sub-accounts opened to this account.

If the created fixed assets are supposed to be used for a period exceeding 12 months, they are accepted for accounting as part of the organization's fixed assets in accordance with paragraph 4 of PBU 6/01.

Based on clauses 7 and 8 of PBU 6/01, the created fixed assets are accepted for accounting at their initial cost, which is determined based on the total cost of the components included in the fixed asset (excluding VAT), as well as the amount of costs incurred for their creation. Such costs are the amounts of wages accrued to employees, as well as the amounts of the unified social tax and insurance contributions charged on wages.

The costs of the organization associated with the acquisition and creation of fixed assets are reflected on account 08 "Investments in non-current assets" in correspondence with account 10 "Materials", as well as with cost accounting accounts.

The value of the fixed assets collected and taken into operation is reflected in the debit of account 01 "Fixed assets" and the credit of account 08 "Investments in non-current assets".

PROCEDURE FOR ACCOUNTING TAX ON ADDED C Cost

In accordance with paragraph 2 of Article 159 of the Tax Code of the Russian Federation, when performing construction and installation work for its own consumption, the organization must charge VAT. The tax base, in this case, will be determined as the cost of the work performed, calculated based on all the actual expenses of the taxpayer for their implementation.

Subsequently, the organization will be able to deduct the amount of accrued VAT, in addition, the organization can also reimburse the "input" VAT on inventories and contract work used to create an item of fixed assets. This follows from clause 6 of Article 171 of the Tax Code of the Russian Federation, which, in particular, says that tax amounts presented to the taxpayer by contractors (customers - developers) during capital construction, assembly (installation) of fixed assets, tax amounts presented to the taxpayer are subject to deduction. to the taxpayer for goods (work, services) purchased by him for the performance of construction and installation works, and the amount of tax presented to the taxpayer when he acquires objects of unfinished capital construction.

Deductions are also subject to the amount of tax calculated by taxpayers in accordance with paragraph 1 of Article 166 of the Tax Code of the Russian Federation when performing construction and installation work for their own consumption, the cost of which is included in the expenses accepted for deduction (including through depreciation deductions) when calculating tax for the profit of organizations.

The moment when an organization can accept VAT amounts for deduction is defined in paragraph 5 of Article 172 of the Tax Code of the Russian Federation. Deductions of the amounts of "input" VAT for inventories and contract works are made as soon as the corresponding objects of completed capital construction (fixed assets) are registered from the moment specified in paragraph two of clause 2 of Article 259 of the Tax Code of the Russian Federation (that is, from the moment the depreciation of fixed assets begins, which begins on the 1st day of the month following the month in which these objects were put into operation) or when the object of unfinished capital construction is being implemented.

Deductions of tax amounts for construction and installation work for own consumption are made as tax is paid to the budget, in accordance with Article 173 of the Tax Code of the Russian Federation.

Inventories for the creation of fixed assets on their own can be acquired long before the creation of fixed assets, which means that the amount of VAT on them will already be deducted. The creation of fixed assets can be carried out in another period.

In this situation, the amount of VAT previously accepted for deduction must be restored for payment to the budget and accepted for deduction only after the created objects have been taken into account as part of fixed assets. If the acquisition of materials and the acceptance of objects created from these materials into fixed assets occurs in the same tax period for VAT, then VAT on the components transferred for assembly may not be restored.

TAX ACCOUNTING

When creating fixed assets on its own by the organization, the initial cost of the fixed asset formed for tax accounting purposes, in some cases, will differ from the initial cost formed in accounting.

This happens because for the purposes of tax accounting, in accordance with paragraph 1 of Article 257 of the Tax Code of the Russian Federation, the initial cost of fixed assets of own production is determined as the cost of finished products, calculated in accordance with paragraph 2 of Article 319 of the Tax Code of the Russian Federation, increased by the amount of the corresponding excise taxes for fixed assets, which are excisable goods.

In accordance with paragraph 2 of Article 319 of the Tax Code of the Russian Federation, the assessment of the balances of finished products in the warehouse at the end of the current month is based on the data of the primary accounting documents on the movement and balances of finished products in the warehouse and the amount of direct costs incurred in the current month, reduced by the amount of direct costs related to the remnants of the WIP. The estimate of the balances of finished products in the warehouse is determined as the difference between the amount of direct costs attributable to the balances of finished products at the beginning of the current month, increased by the amount of direct costs attributable to the release of products in the current month (minus the amount of direct costs attributable to the remainder of the WIP), and the amount of direct costs attributable to products shipped in the current month.

As can be seen from the above text, the cost of finished products, respectively, and the cost of created fixed assets, in tax accounting is determined in the amount of direct costs.

In accordance with paragraph 1 of Article 318 of the Tax Code of the Russian Federation to direct costs include:

• material costs, including the costs of purchasing raw materials and (or) materials used in the manufacture (construction) of fixed assets and (or) forming their basis or being a necessary component in the manufacture (construction) of fixed assets; expenses for the purchase of components that are being assembled and (or) semi-finished products that undergo additional processing from the taxpayer;
• expenses for the remuneration of personnel involved in the production of goods, performance of work, provision of services, as well as the amount of the unified social tax charged on the specified amounts of expenses for labor remuneration;
• the amount of accrued depreciation on fixed assets used in the production of goods, works, services.

All other amounts of expenses incurred by a taxpayer during the reporting (tax) period (including expenses for compulsory pension insurance) are related to indirect expenses and are fully attributed to the reduction of income from production and sales of this period.

The list of expenses related to direct expenses in accounting is wider than in tax accounting. This leads to the fact that many costs for the creation of fixed assets on their own in accounting are included in the initial cost of fixed assets, and for tax purposes, profits are recognized as indirect and are written off immediately at the time of their implementation. This situation results in taxable temporary differences. In accordance with PBU 18/02, taxable temporary differences lead to the fact that in this reporting period, the tax calculated on accounting profit will be higher than the income tax calculated in tax accounting.

When a taxable temporary difference arises, a deferred tax liability arises, which is defined as the product of this difference by the income tax rate established by the legislation of the Russian Federation at a certain date. Thus, according to clause 15 of PBU 18/02, deferred tax liability means that part of income tax that should lead to an increase in income tax payable to the budget in the next reporting period or in subsequent reporting periods.

The chart of accounts for accounting for deferred tax liabilities is account 77 "Deferred tax liabilities".

The occurrence of deferred tax liabilities will be reflected by correspondence

Debit 68 subaccount "Calculations for income tax"

Credit 77 "Deferred tax liabilities"

In the next or subsequent reporting periods, as the taxable temporary differences decrease or disappear in full, the deferred tax liabilities will decrease or be settled in full. The amounts by which the deferred tax liabilities are reduced or fully repaid in the reporting period are reflected in accounting on the debit of the account for accounting for deferred tax liabilities in correspondence with the credit of the account for accounting for settlements of taxes and fees.

Debit 77 "Deferred tax liabilities"

Credit 68 subaccount "Calculations of income tax"

According to paragraph 23 of PBU 18/02, deferred tax liabilities are reflected in the liability of the balance sheet in section 4 as long-term liabilities.

In the event that an object of an asset or a liability for which a deferred tax liability has been accrued is disposed of, the amount of the accrued deferred tax liability is written off to the profit and loss account by the following entry:

Debit 99 "Profit and Loss"

Credit 77 "Deferred Tax Liabilities".

This amount will not increase the taxable profit of both the reporting period and subsequent reporting periods.

Example

The organization - the manufacturer of software products for the repair of computers on the balance sheet of the enterprise, purchased individual components from the seller for a total of 165,200 rubles (including VAT of 25,200 rubles). Some of the components, the cost of which excluding VAT amounted to 75,000 rubles, were used by employees of the organization's technical department to assemble 5 computers for the organization's own needs. The actual costs of assembling computers were:

• workers' wages - 10,000 rubles.
• unified social tax - 2,160 rubles.
• insurance contributions for compulsory pension insurance and insurance payments for compulsory social insurance against industrial accidents and occupational diseases - 1,520 rubles.

Construction and installation works for own consumption are subject to VAT. However, the assembly of computers from individual components is not the performance of construction and installation work, since in accordance with the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the Resolution of the Gosstandart of Russia dated August 6, 1993 No. 17, activities related to the production of electronic computers, belongs to section "D" "Products and services of the manufacturing industry."

Thus, in the above example, there will be no VAT object in accordance with subparagraph 3 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation.

According to subparagraph 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the object of VAT taxation is the transfer of goods in the territory of the Russian Federation (performance of work, provision of services) for their own needs, the costs of which are not deducted (including through depreciation deductions) when calculating tax on profit of organizations. On this basis, there will be no VAT object either, since the costs of assembling computers are included in their initial cost and are taken into account for the purpose of calculating income tax by calculating depreciation.

Correspondence of invoices		Amount, rubles
Debit	Credit
			Purchased components are capitalized
			Reflected the amount of VAT charged by the supplier
			Purchased components were paid
			Accepted for deduction the amount of VAT on purchased components
			The transfer of components for assembling computers is reflected
			Restored the amount of VAT on components transferred to production (75,000 rubles x 18%)
			Accrued wages to employees
			The amount of UST is charged
			Insurance premiums and payments accrued
			Assembled computers taken into account
			Accepted for deduction the amount of VAT on components used to assemble computers

As we can see, the cost of computers in accounting was 88 680 rubles and it was formed from the cost of components, wages accrued to employees, the amounts of the unified social tax (hereinafter - UST) and contributions to the Pension Fund of the Russian Federation (hereinafter - PF RF), and also insurance premiums against industrial accidents and occupational diseases (75,000 rubles + 10,000 rubles + 2,160 rubles + 1,520 rubles).

Let's calculate the cost of the created fixed asset for the purpose of taxation of profits.

The amount of direct costs that form the initial cost of the fixed asset will consist of the cost of materials, wages of employees and the amount of the unified social tax, and will amount to 87,160 rubles (75,000 rubles + 10,000 rubles + 2,160 rubles).

In the historical cost of property, plant and equipment, and therefore in direct costs for the purpose of calculating income tax, we did not include insurance premiums to the pension fund of the Russian Federation and the amount of insurance premiums against industrial accidents.

In accordance with the Letter of the Ministry of Taxes and Levies of the Russian Federation dated September 5, 2003 No.VG-6-02 / [email protected]"On issues related to the application of Chapter 25 of the Tax Code of the Russian Federation", the amounts calculated in accordance with Federal Law No. 167-FZ "On Mandatory Pension Insurance" of December 15, 2001 "On Mandatory Pension Insurance" are not included in the taxpayer's expenses either for wages or for the composition of expenses for the payment of the unified social tax, but at the same time they are subject to reflection in the composition of other expenses, therefore, they are taken into account as part of indirect expenses.

The difference between the initial cost of fixed assets formed for accounting purposes and for profit tax purposes will be 1,520 rubles. This amount represents the taxable temporary difference that we mentioned above.

The deferred tax liability will be RUB 364.8 (RUB 1,520 x 24%). This amount will be repaid over the entire useful life of the created fixed assets as depreciation is calculated.

For more details on the issues of accounting and taxation of operations with fixed assets, you can get acquainted in the book of JSC "BKR Intercom-Audit" "Fixed assets".

This material was prepared by a group of consultant methodologists

FORCES OF THE ENTERPRISE

Accounting.

The initial cost of fixed assets manufactured by the enterprise's own resources, determined in accordance with clause 8 of PBU 6/01, is the amount of actual costs of acquisition, construction and manufacture, excluding value added tax and other recoverable taxes.

When creating objects of fixed assets, accessories, materials, spare parts, etc. are used. In accordance with clause 2 of the Accounting Regulations "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of the Russian Federation No. 44n dated June 9, 2001, the purchased individual components are taken into account as material - production stocks.

In accordance with the Chart of Accounts, the presence and movement of inventories (hereinafter - inventories) are reflected in separate sub-accounts of account 10 "Materials".

If the created fixed assets are supposed to be used for a period exceeding 12 months, they are accepted for accounting as part of the organization's fixed assets in accordance with paragraph 4 of PBU 6/01.

Based on clauses 7 and 8 of PBU 6/01, the created fixed assets are accepted for accounting at their initial cost, which is determined based on the total cost of the components included in the fixed asset (excluding VAT), as well as the amount of costs incurred for their creation. Such costs are the amount of wages accrued to employees, as well as the amount of the unified social tax and insurance contributions accrued on wages.

The organization's costs associated with the acquisition and creation of fixed assets are reflected on account 08 "Investments in non-current assets" in correspondence with account 10 "Materials", as well as with expense accounts.

The value of the fixed assets created and taken into operation is reflected in the debit of account 01 "Fixed assets" and the credit of account 08 "Investments in non-current assets".

VAT accounting procedure.

In accordance with paragraph 2 of Art. 159 of the Tax Code of the Russian Federation, when performing construction and installation work for its own consumption, the organization must charge VAT. The tax base in this case will be defined as the cost of the work performed, calculated on the basis of all the actual expenses of the taxpayer for their implementation.

Subsequently, the organization can deduct the amount of accrued VAT, in addition, the organization can reimburse the "input" VAT on inventories and contract works used to create an item of fixed assets. This follows from paragraph 6 of Art. 171 of the Tax Code of the Russian Federation, in which, in particular, it is said that the amounts of tax presented to the taxpayer by contracting organizations (customers-developers) during capital construction, assembly (installation) of fixed assets, the amount of tax presented by tax the payer for the goods (works, services) purchased by him for the performance of construction and installation works, and the amount of tax presented to the taxpayer when he acquires objects of unfinished capital construction.

Deductions are also subject to tax amounts calculated by taxpayers in accordance with paragraph 1 of Art. 166 of the Tax Code of the Russian Federation when performing construction and installation work for own consumption, the cost of which is included in the expenses accepted for deduction (including through depreciation deductions) when calculating corporate income tax.

The moment when an organization can accept VAT amounts for deduction is defined in clause 5 of Art. 172 of the Tax Code of the Russian Federation. Deductions of the amounts of "input" VAT on inventories and contract works are made as soon as the corresponding objects of completed capital construction (fixed assets) are registered on the account from the moment specified in the second paragraph of clause 2 of Art. 259 of the Tax Code of the Russian Federation (i.e. from the moment the depreciation of fixed assets begins, which begins on the 1st day of the month following the month in which these objects were put into operation) or when an object of unfinished capital construction is sold.

Deductions of the amounts of tax accrued on construction and installation work for own consumption are made as tax is paid to the budget in accordance with Art. 173 of the Tax Code of the Russian Federation.

To create objects of fixed assets with their own resources, inventories can be acquired long before the creation of fixed assets, which means that the amount of VAT on them will already be deducted. The creation of fixed assets can be carried out in another period.

In this situation, the amount of VAT previously accepted for deduction must be restored for payment to the budget and accepted for deduction only after the created objects are registered as part of fixed assets. If the acquisition of materials and the acceptance of objects created from these materials into the composition of fixed assets occurs in the same tax period for VAT, then for the components transferred for assembly, VAT can not be restored.

The organization - the manufacturer of software products for the repair of computers on the balance sheet, the company purchased from the seller separate components for a total of 165,200 rubles. (including VAT - RUB 25,200). Some of the components, the cost of which excluding VAT amounted to 75,000 rubles, were used by employees of the technical department of the organization to assemble 5 computers for the organization's own needs. The actual costs of assembling computers were:

• - workers' wages - 10,000 rubles;
• - unified social tax - 2600 rubles;
• - insurance premiums for compulsory pension insurance insurance premiums for compulsory social insurance against industrial accidents and occupational diseases - 1,520 rubles.

Construction and installation works for own consumption are subject to VAT. However, the assembly of computers from individual components is not the performance of construction and installation work, since in accordance with the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the Resolution of the State Standard of the Russian Federation of August 6, 1993 No. 17, activities related to with the production of electronic computers, belongs to section "D" "Products and services of the manufacturing industry."

Thus, in the given example of the object of VAT taxation in accordance with subparagraph 3 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation will not be.

According to subparagraph 2 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, the object of VAT is also the transfer of goods (performance of work, provision of services) on the territory of the Russian Federation for their own needs, the costs of which are not deducted (including through depreciation deductions) when calculating corporate income tax. On this basis, there will also be no VAT taxable, since the costs of assembling computers are included in their initial cost and are taken into account for the purpose of calculating income tax by calculating depreciation.

Correspondence of invoices	Amount, rub
			Purchased components are capitalized
			Reflected the amount of VAT charged to suppliers
			Purchased components were paid
			The amount of VAT is written off for settlements with the budget for the purchased components
			The transfer of components for assembling computers is reflected
			Expressed the amount of VAT on components transferred to production (75,000 rubles * 18%)
			Accrued salary to employees
			The amount of UST is charged
			Insurance premiums and payments accrued
			Assembled computers taken into account
			Accepted for deduction the amount of VAT on components used to assemble computers

As you can see, the cost of computers in accounting was 89,120 rubles, it was formed from the cost of components, wages accrued to employees, the amounts of the unified social tax (hereinafter - UST) and contributions to the Pension Fund of the Russian Federation (hereinafter - the PF RF), as well as insurance contributions from industrial accidents and occupational diseases (75,000 rubles + 10,000 rubles + 2,600 rubles + 1,520 rubles).

Let's calculate the cost of the created fixed asset for the purpose of taxation of profits.

The amount of direct costs that form the initial cost of the fixed asset will consist of the cost of materials, wages of employees and the amount of the unified social tax and will amount to 87,600 rubles. (75,000 rubles + 10,000 rubles + 2600 rubles).

The initial cost of fixed assets, therefore, and the structure of direct expenses for the purpose of calculating income tax do not include insurance contributions to the RF Pension Fund and the amount of insurance contributions from industrial accidents.

In accordance with the letter of the Ministry of Taxes and Duties of the Russian Federation dated September 5, 2003 I No. VG-6-02 / [email protected]"On issues related to the application of Chapter 25 of the Tax Code of the Russian Federation", the amounts calculated in accordance with Federal Law No. 167-FZ of December 15, 2001 "On Compulsory Pension Insurance" are not included in the taxpayer's expenses either for wages or as part of the expenses for the payment of the unified social tax, but at the same time they are subject to reflection in the composition of other expenses, therefore, they are taken into account as part of indirect expenses.

The difference between the initial cost of fixed assets formed for accounting purposes and for profit tax purposes will be 1,520 rubles. This amount is the taxable temporary difference.

The deferred tax liability will be RUB 364.8 (RUB 1,520 x 24%). This amount will be repaid over the entire useful life of the created fixed assets as depreciation is charged.

Among the many types of fixed assets acquired by the organization, there may be those that require installation. For example, such objects include production equipment that is commissioned only after assembly and attachment to a support, or instrumentation that is installed in installed equipment.

As a rule, after installation, equipment is accounted for as fixed assets, therefore, it is taken into account at its original cost.

So how to take into account fixed assets requiring installation?

The initial cost of the object should include:

- the amount paid to the supplier for the equipment under the contract;

- the amount paid for the delivery and bringing the object of fixed assets into a condition suitable for further use.

This accounting procedure is specified in clauses 7 and 8 of PBU 6/01.

For the formation of the cost of equipment requiring installation, account 07 "Equipment for installation" is used. It reflects all the costs of the installation of fixed assets: the cost of the materials used for installation, the salary of the employees carrying out the installation, consulting services, etc.

All this increases the initial cost of the fixed asset. The amount of costs for the installation of equipment is determined on the basis of primary documents: these can be contracts, invoices, acts of work performed, etc. In addition, the documents confirming the costs incurred may be business trip orders, customs declarations, etc.

Meanwhile, it is necessary to pay attention to the following point: when forming the cost of equipment that requires installation, PBU 6/01 standards are not applied. In this case, one should be guided by the rules of clause 23 of the Regulation on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of Russia No. 34n of July 29, 1998).

We draw up the documents correctly!

When drawing up documentation for equipment requiring installation, it is necessary to take into account the norms of the Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 "On approval of unified forms of primary accounting documentation for fixed assets accounting."

Acceptance of fixed assets requiring installation is carried out by a special commission that checks the compliance of the equipment with technical characteristics, the absence of defects, the possibility of its use, etc., and draws up an act of acceptance (receipt) of the equipment (form No. OS-14).

It is possible to carry out the installation of fixed assets both on our own and with the help of a contractor. In any case, an act of acceptance and transfer of equipment for installation (form No. OS-15) is drawn up, in which information is entered on the basis of act f. No. OS-14. It is worth noting the fact that when the contractor performs installation work, this document is drawn up in a single copy: in the organization's act, the contractor notes that he received the equipment for installation, puts his signature and takes a copy of the act.

After the completion of all installation work, the commission checks the completeness and quality of the work performed and draws up an act of acceptance and transfer of the object of fixed assets (form No. OS-1). From this point on, the equipment becomes the main asset.

We reflect the work on the installation of fixed assets in the accounting

First of all, in accounting, it is necessary to reflect all the costs of purchasing equipment. For this, account 07 "Equipment for installation" is used. This includes not only the cost of the equipment itself, but also consulting services, delivery costs, etc. Based on the act f. No. OS-14, the following entries are made:

Debit 07 Credit 60 (76)

- the cost of equipment requiring installation, and the cost of purchasing it;

Debit 19 Credit 60 (76)

- for the amount of "input" VAT.

Account 08-3 "Construction of Fixed Assets" is intended to account for the costs of assembling fixed assets. After the registration of the act f. No. OS-15 for the cost of equipment transferred for further installation (including all costs for its purchase), wiring is done:

Debit 08-3 Credit 07

The costs associated with installation are also collected under the debit of account 08-3:

Debit 08-3 Credit 10 (23, 25, 26, 60, 70, 76, etc.)

For these costs, it is also necessary to reflect the "input" VAT:

Debit 19 Credit 60 (76)

- in the amount of VAT on costs associated with the installation of equipment.

When the installation of fixed assets is completed, then on the basis of act f. No. OS-1, they are taken into account as newly created fixed assets and put into operation. In this case, postings are made:

Debit 01 (03) subaccount "Fixed asset in stock (in stock)" Credit 08-3

Debit 01 (03) subaccount "Fixed asset in operation" Credit 08-3

- on the initial cost of the created fixed asset.

VAT

It is necessary to dwell on some points related to VAT:

- input VAT on equipment that requires installation is accepted for deduction at the moment when it is recorded (on account 07);

- in the case when the equipment is received for a fee, then both VAT paid to the supplier and VAT on expenses that were associated with the purchase of equipment are accepted for deduction;

- when installing equipment by a contractor, "input" VAT is accepted for deduction immediately after the cost of installation work is reflected on account 08-3;

- if the installation was carried out on its own, then at the end of each tax period, VAT is charged on the cost of installation work, and in the same period it is deducted.

These provisions are specified in the Tax Code of the Russian Federation (clause 2 of article 159, clause 10 of article 167, clauses 1 and 6 of article 171, clauses 1 and 5 of article 172), as well as in the letters of the Ministry of Finance of Russia dated April 13 2006 No. 03-04-11 / 65 and dated August 27, 2010 No. 03-07-08 / 250.

Example

In June 2012, Snezhinka LLC purchased equipment for assembling a production line. In accordance with the supply agreement, the equipment costs 2,360,000 rubles. (including VAT - 360,000 rubles). Paid for delivery to the transport company 11,800 rubles. (including VAT - 1800 rubles). In the same month, the organization began to install equipment in the main production workshop.

A contractor was hired to install the equipment. The cost of his services was 59,000 rubles. (including VAT - RUB 9,000).

In July, the assembly of the production line was completed and the equipment was put into operation. In the same month, the contractor drew up an act in the form of No. KS-2 and a certificate in the form No. KS-3, on the basis of which the organization settled with him for the installation.

When commissioning the equipment, the company's accountant drew up an act in the form of OS-1.

The following entries have been made in the accounting of Snezhinka.

Debit 07 - Credit 60
- 2,000,000 rubles. - the cost of equipment purchased from a supplier;

Debit 07 - Credit 60
- 10,000 rubles. - taken into account transport services for the delivery of equipment;

Debit 19 - Credit 60
- 360,000 rubles. input VAT on equipment is taken into account;

Debit 19 - Credit 60
- 1 800 - input VAT on transport services;

Debit 08-3 - Credit 07
- 2,010,000 rubles. - the equipment has been transferred for installation;

Debit 68 subaccount "Calculations for VAT" Credit 19
- 361 800 rubles. - input VAT is accepted for deduction.

Debit 08-3 - Credit 60
- 50,000 rubles. - the cost of the contractor's services for the installation of equipment;

Debit 19 - Credit 60
- 9,000 rubles. - input VAT for installation works is taken into account;

Debit 01 - Credit 08-3
- 2,060,000 rubles. - the equipment was put into operation;

Debit 68 - Credit 19
- 9,000 rubles. - input VAT on installation works is deducted.

What else needs to be included in the initial cost of the fixed asset,. And about when to start calculating depreciation,.

And in your practice, you often find the acquisition of fixed assets that require installation? Please share in the comments!

Today we will get acquainted with the self-production of OS objects

Accounting

The costs of manufacturing objects of non-current tangible assets P (S) BU 7 "Fixed assets" is classified as capital investments in non-current tangible assets. Self-created fixed assets are credited by the company to the balance sheet at their initial cost (clause 7 P (C) BU 7).

Recall

The initial cost of P (C) BU 7 considers the historical (actual) cost of fixed assets in the amount of cash or the fair value of other assets paid (transferred) expended for acquisition (creation) of fixed assets.

The composition of the initial cost of the asset is given in clause 8 of P (C) BU 7. For more details on the list of costs that form the initial cost of the asset, read the material.

The expenses that form the initial cost of the acquired (created) fixed assets are collected by debit of sub-accounts (depending on the type of object):

• 151 "Capital construction";
• 152 "Purchase (manufacture) of fixed assets";
• 153 “Purchase (manufacture) of other non-current tangible assets”.

As you can see, regarding the accounting of expenses for the independent manufacture of objects, OS P (S) BU 7 does not contain any surprises, that is, absolutely the same rules apply as for accounting for the acquisition of OS. Therefore, in general matters of the formation of the initial cost, you can use our advice provided in the article "Accounting for the acquisition of fixed assets for national currency".

Thus, the initial cost of an asset created or built by an enterprise includes all costs associated with its creation (construction), installation, installation, adjustment and bringing it to a state in which it is suitable for use at the enterprise for the planned purpose. Here is an approximate list of expenses that may fall into capital investments for the creation of fixed assets.

So, the initial cost of the created (built) OS objects, among other things, will include:

the cost of raw materials, building materials and structures, semi-finished products, fuels and lubricants, water, electricity, spare parts, auxiliary materials, low-value and fast-wearing items spent on the creation (construction) of a specific OS facility (both purchased from third-party organizations and manufactured on auxiliary production facilities of the enterprise). They are written off by wiring Dt 151, 152 ,153 CT 201"Raw materials and materials", 202 "Purchased semi-finished products and components", 203 "Fuel", 205 "Construction Materials", 207 "Spare parts", 209 "Other materials",
22 "Low-value and wearing out items", 23 "Production", 631 "Settlements with domestic suppliers", 685 "Settlements with other creditors";

• the cost of works (services) performed (provided) by third-party enterprises or structural divisions of their enterprise, rent for the use of non-current assets involved in the creation (construction) of an asset. They are written off by wiring Dt 151, 152 , 153 ct 631, 685 , 23 ;
• expenses for basic and additional wages, incentive, compensation and other cash payments to workers involved in the creation (construction) of fixed assets, deductions for compulsory state social insurance. They are charged by wiring Dt 151, 152 , 153 ct 661, 651 , 652 ;
• depreciation of fixed assets, intangible assets and other non-current tangible assets involved in the creation (construction) of the fixed asset. It is charged by wiring Dt 151,152 , 153 ct 131, 132 , 133 ;
• the amount of the obligation (estimated amount of expenses) justified by the calculation, which, in accordance with the legislation, arises from the enterprise regarding the dismantling, relocation of the fixed asset and bringing the land plot on which it is located to a state suitable for further use (in particular, for the reclamation of violated land). Under such circumstances, make notes Dt 151, 152 , 153 ct 478"Ensuring the restoration of land plots." In the future, by debit of the subaccount 478 the use of the created support for the ongoing work on dismantling, moving the OS facility, reclamation of disturbed lands is displayed;
• financial expenses that form the cost of qualifying assets in accordance with P (C) BU 31 "Financial expenses" - Dt 151, 152 , 153 ct 951, 952 .

When the object is recognized as suitable for use, all accumulated expenses are written off to the debit of the sub-account on which the asset is taken into account: Dt 10"Fixed assets" or 11 "Other non-current tangible assets" CT 151, 152 , 153 .

Tax accounting

Income tax

According to clause 144.1 of the Tax Code of Ukraine (hereinafter - GCC), the costs of independent production (creation) of fixed assets, nematassets, cultivation of long-term biological assets for use in business activities, including the costs of paying wages to employees who were employed in the manufacture (creation) of fixed assets and intangible assets, are subject to tax depreciation.

At the same time, the tax accounting is not subject to depreciation and the expenses for the acquisition / self-production and repair, as well as for the reconstruction, modernization or other improvements are made from the appropriate sources of financing. non-production OS(Clause 144.3 of the GCC). Note that non-production OS, according to Art. 144.3 GCC are non-current tangible assets that are not used in the payer's business.

The crediting of acquired (independently manufactured) fixed assets to the taxpayer's balance is carried out in the same way as in accounting, that is, at the initial cost (clause 146.4 of the GCC).

At the same time, there is a special norm in the GCC that deals with the topic we are considering. According to clause 146.6 of the Tax Code, in the event of expenses for the self-production of fixed assets by the taxpayer for their own production needs, the cost of the fixed assets, which is depreciated, increases by the amount of all production costs incurred by the taxpayer that are associated with their production and commissioning, as well as the costs of production of such fixed assets, excluding paid VAT, if the taxpayer is registered as a VAT payer, regardless of funding sources.

And although clause 146.6 of the GCC speaks of the cost that is amortized, it is obvious that this rule concerns precisely the formation of the initial cost of fixed assets, on the basis of which the amortized cost is calculated (clause 14.1.19 of the GCC).

Therefore, in fact, in tax accounting, it makes sense for an enterprise to focus on the list of expenses that form the initial cost of fixed assets in accounting in accordance with clause 8 of P (C) BU 7. At least you will have an indicative list of consumable components of the initial cost of fixed assets.

Value added tax

Everything is standard with this tax. Let us recall the basic rules. Consequently, VAT accrued (paid) by the payer of this tax in connection with the acquisition ( construction, construction) Fixed assets, including in the case of their import, are included in the tax credit on a general basis (clause 198.2, clause 198.3 of the Tax Code). That is, provided that such fixed assets will be used in VAT-taxable business operations.

The tax credit for the reporting period is determined on the basis of the contractual (contractual) cost of goods / services, but not higher than the level of regular prices (recall that from 01.01.2013, regular prices are determined according to Art. 39 of the Tax Code).

The right to accrue a tax credit arises regardless of whether the payer began to use the acquired and created fixed assets in taxable business operations during the reporting tax period, as well as whether he carried out taxable transactions during such reporting tax period.

The tax credit must be confirmed by a correctly executed tax invoice (clause 198.6 of the Tax Code).

If the fixed asset was made for their use in business operations that are not subject to VAT or are exempt from taxation, the taxpayer will not receive a tax credit (clause 198.4 of the Tax Code). When they will be partially used in taxable transactions, and partially not, the tax credit includes only the share of VAT paid (accrued) upon the acquisition or manufacture of fixed assets, which corresponds to the share of the use of such assets in taxable transactions (clauses 199.1, 199.2 , 199.3 NKU).

In turn, the taxpayer, based on the results of the calendar year, recalculates the share of the use of goods / services and non-current assets in taxable transactions, based on the actual volumes of taxable and non-taxable transactions carried out during the year.

The recalculation of the share of the use of non-current assets in taxable transactions is carried out based on the results of one, two and three calendar years following the year in which they began to be used (put into operation) (clause 199.4 of the GCC).

Let's give an example of accounting and tax accounting for the creation of a fixed asset (construction by a contract).

Example

In the first quarter of 2013, an enterprise (a payer of income tax and VAT on a general basis) built a greenhouse for growing vegetables by contract.

Construction costs:

• building materials - UAH 100,000;
• fuels and lubricants - UAH 5,000;
• other materials - UAH 7,000;
• electricity, gas, water - UAH 4,000;
• construction equipment rental - UAH 20,000;
• auxiliary production services - UAH 5,000;
• wages of workers employed in construction - UAH 40,000, social charges - UAH 16,000;
• depreciation of fixed assets used in construction - UAH 8,000.

The greenhouse was built and put into operation in accordance with the Acceptance and Transfer Act (Internal Movement) of Fixed Assets (Model Form No. OZ-1).

We will give the accounting of these operations in table.

table

Accounting for the creation (construction) of a fixed asset

No. of salary		Correspondence of invoices		Amount, thousand UAH
		Dt	CT
1	Building materials written off	151	205
2	Fuel and lubricants written off	151	203
3	Other materials written off	151	209
4	Used for construction electricity, gas, water	151	685
5	Included in the original cost facility rental of construction equipment	151	631
6	Included in the original cost object of auxiliary production services	151	233
7	Accrued wages construction workers