USN: The cost of acquiring fixed assets with simplification. Accounting: accounting for fixed assets under the simplified tax system Accounting for fixed assets SP on the simplified income tax

When doing business, few of the "simplifiers" can do without using. For the purposes of the USN fixed assets include objects that are recognized as depreciable property in accordance with Ch. 25 "Corporate income tax" of the Tax Code of the Russian Federation (Clause 4, Article 346.16 of the Tax Code of the Russian Federation). Fixed assets in tax accounting a part of the property used as means of labor for the production and sale of goods (performance of work, provision of services) or for the management of an organization is recognized, with an initial value of more than 40,000 rubles. (clauses 1 and 3 of article 257 of the Tax Code of the Russian Federation).
Costs for the acquisition (construction, manufacture) of fixed assets, as well as for their completion, additional equipment, reconstruction, modernization and technical re-equipment (hereinafter referred to as the costs of acquiring fixed assets) taxpayers with the object "income reduced by the amount of expenses" can be taken into account in expenses when determining the amount of the taxable base for the tax paid in connection with the application of the simplified tax system (clause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation).
Expenses of the taxpayer are recognized as expenses after their actual payment. Payment for goods (works, services) and (or) property rights for the purposes of Ch. 26.2 of the Tax Code of the Russian Federation recognizes the termination of the obligation of the taxpayer - their purchaser to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights.
Expenses for the acquisition of fixed assets are reflected on the last day of the reporting (tax) period in the amount of the amounts paid. At the same time, these expenses are taken into account only for fixed assets used in the implementation of entrepreneurial activities (clause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation).
Thus, the costs of acquiring fixed assets are included in expenses if the following conditions are met simultaneously:
- the fixed asset is put into operation;
- the object is actually used in the entrepreneurial activity of the taxpayer;
- the costs of the fixed asset are paid.

Acquisition using the simplified tax system

If the fixed asset is acquired during the period of application of the simplified taxation system, then the costs of its acquisition are taken into account from the moment the facility is put into operation (clause 1, clause 3, article 346.16 of the Tax Code of the Russian Federation). At the same time, officials strongly recommend using the provision of par. 8 p. 3 art. 346.16 of the Tax Code of the Russian Federation. Such costs, according to the specified rate, should be included in the costs in equal shares in the reporting periods remaining before the end of the tax period.

Note. Objects of fixed assets can be acquired both during the period of application of the special tax regime in question, and before the start of its application. For each of these cases, the legislator has established its own rules for accounting for the costs incurred.

Example 1 An organization in the current tax period purchased a woodworking machine worth 360,000 rubles. The facility was put into operation on June 19, and payment for it was made on July 4.
Although the fixed asset was put into operation in June and is used in business activities, the costs of acquiring the object cannot be taken into account in the expenses of the second quarter, since one more of the necessary conditions has not been met - their payment.
Having transferred 360,000 rubles to the machine supplier on July 4, the organization, when calculating the tax paid in connection with the application of the simplified tax system, will fully write off the cost of the fixed asset in the current year as expenses, since the object was acquired during the use of this special tax regime.
When calculating the tax base, the organization will take into account this amount in equal shares of 180,000 rubles. (360,000 rubles : 2) on September 30 and December 31, since the last of the necessary conditions for accounting for the costs in question was met by her only in the third quarter (July).

Data on accounting for the costs of acquiring fixed assets are entered in section. II "Calculation of expenses for the acquisition (construction, manufacture) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for tax for the reporting (tax) period" Book of accounting for income and expenses of organizations and individual entrepreneurs using the simplified taxation system (approved by Order of the Ministry of Finance of Russia dated December 31, 2008 N 154n).
The procedure for filling out the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System (approved by the same Order of the Ministry of Finance of Russia N 154n), requires when filling out this section to indicate in columns 12 and 13 of the final line of this section (clause 3.21) the amount of expenses for the acquisition of fixed assets for each quarter of the tax period and the tax period. The first of these values ​​is transferred to column 5 "Expenses taken into account when calculating the tax base" section. I "Income and Expenses" Books of accounting for income and expenses on the last day of the quarter.
Fragment of filling section. II Books in the part of the woodworking machine is presented in sample 1 (only fillable columns are given in the fragment).

Sample 1

Articles 488 and 489 of the Civil Code of the Russian Federation allow the parties to include in the contract a condition according to which the fixed asset is paid by the buyer not immediately after receiving it, but after a certain time (sale on credit) or within a certain period (payment by installments).
Payment, as mentioned above, is the termination of the buyer's obligation to the supplier. When paying in installments, such termination of the obligation will occur partially with each payment (Articles 407, 408 of the Civil Code of the Russian Federation).
For such a case of calculations in Chap. 26.2 of the Tax Code of the Russian Federation there is no special rule. If you follow the general rules, then you should distribute each payment made.
In column 6 "The initial cost of an object of fixed assets or intangible assets" section. II of the Book of Accounts, in this case, the amount paid must be indicated. Each amount of payment to the supplier for the fixed asset is then divided by the number of quarters remaining until the end of the year. Their totality for a quarter is taken into account in the expenses of the corresponding quarter.
If in column 6 you indicate the entire cost of the fixed asset (including those not paid in the reporting period), the amount of expenses taken into account for each quarter of the tax period, which is reflected in column 12 and is determined as the product of column 6 and column 11, will be calculated incorrectly. Therefore, only the paid part of the original cost should be reported.
If the agreement provides for the payment of payments in the next year, then the amount repaid during this period will be distributed over the remaining quarters (including the quarter in which the payment was made) of the next tax period.

Example 2 In March 2012, the organization purchased production equipment worth 740,000 rubles, which it put into operation this month (on the 27th). The contract provides for an installment payment: three payments must be made in the current year - April 2 - 240,000 rubles, July 2 and October 1 - 200,000 rubles each, the balance is 100,000 rubles. (740,000 - 240,000 - 200,000 - 200,000), due on January 13, 2013
When calculating the tax paid in connection with the use of the simplified tax system, the organization will take into account in expenses only the part of the cost of the fixed asset paid in 2012 - 640,000 rubles. (240,000 + 200,000 + 200,000).
The amount of the current year, 640,000 rubles, is obtained as a set of quarterly amounts.
On June 30, the organization will take into account 1/3 of the first payment, that is, 80,000 rubles. (240,000 rubles: 3), since it is the only one on this date.
By September 30, two payments for equipment have been made. Therefore, on this day, the taxpayer will include in the expenses half of the second transfer, 100,000 rubles. (200,000 rubles: 2), and a third of the first, 80,000 rubles, total 180,000 rubles. (100,000 + 80,000).
As of December 31, the taxpayer made three payments. The expenses for the fourth quarter take into account the third transfer in full - 200,000 rubles. (after all, it was carried out in this quarter), half of the second (100,000 rubles) and 1/3 of the first (80,000 rubles), in total - 380,000 rubles. (200,000 + 100,000 + 80,000).
Fragment of filling section. II of the Book of Accounts in terms of equipment is presented in sample 2.

Sample 2

Part of the cost of equipment, 100,000 rubles, the taxpayer will be able to take into account in the next tax period - in 2013, if he repays the remaining debt on January 13, 2013. Since payment will be made in the first quarter, the organization has the right to account for 25,000 rubles every quarter. (100,000 rubles: 4).
Fragment of filling section. II Book of accounting for income and expenses in terms of equipment is presented in sample 3.

Sample 3

Agreements, the execution of which is associated with the transfer of money or other things defined by generic characteristics to the ownership of the other party, may provide for the provision of a loan, including in the form of an advance payment, prepayment, deferral and installment payment for goods, works or services (commercial loan), if otherwise not established by law (clause 1, article 823 of the Civil Code of the Russian Federation).
The composition of the actually incurred costs for the acquisition of the property includes interest paid on the commercial loan granted upon acquisition (clause 23 of the Regulations on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).
Based on this, the tax authorities strongly recommend that, when determining the tax base for tax paid in connection with the application of the simplified taxation system, the costs of paying interest for providing installment payments for the cost of the acquired fixed assets should be included in the costs of their acquisition (Letter of the Federal Tax Service of Russia dated 06.02. 2012 N ED-4-3/1818).
In addition to the given object of taxation "income reduced by the amount of expenses", the "simplifiers" may also have an object in the form of income. The tax base in this case is the monetary value of the organization's income. Expenses, including those for the acquisition of fixed assets, are not included in its calculation.
A "simplifier" over time may, from the beginning of the tax period, change the object to "income reduced by the amount of expenses" if he notifies the tax authority before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation (clause 2 of article 346.14 Tax Code of the Russian Federation). Moreover, he can change the object annually.
It is possible that during the period of application of the simplified tax system with the object "income", the organization will acquire an object of fixed assets with payment in installments. She will make a part of the repaid debt when the object of her income is reduced by the amount of expenses.
Fiscals in the aforementioned Letter N ED-4-3 / 1818 considered it possible to include as expenses the amount of payments (including interest on a loan) paid by a "simplifier" with an object of taxation in the form of income reduced by the amount of expenses for the fixed asset that was acquired them and put into operation in the period of application of the simplified tax system with the object of taxation in the form of income. Each payment made during the year, in this case, can be accounted for in equal installments during the remaining reporting periods of that year after the date of its payment.
Fixed assets also include real estate. By virtue of paragraph 1 of Art. 4 of the Federal Law of July 21, 1997 N 122-FZ "On State Registration of Rights to Real Estate and Transactions with It" property rights and other real rights to real estate and transactions with it are subject to state registration in accordance with Art. Art. 130, 131, 132 and 164 of the Civil Code of the Russian Federation.
Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are accounted for in expenses from the moment of documented submission of documents for registration of these rights (paragraph 12, clause 3, article 346.16 of the Tax Code of the Russian Federation) to the territorial body of Rosregistration.
Submission of documents for state registration of rights to an object of fixed assets is a prerequisite for the recognition of expenses for the acquisition of fixed assets, the rights to which are subject to state registration (Resolution of the Federal Antimonopoly Service of the North-Western District of 09/02/2010 in case N A42-4274 / 2009).

A receipt issued by the territorial body of the Federal Registration Service for receiving documents (clause 6, article 16 of Law N 122-FZ) will allow the taxpayer to take into account the costs of acquiring a fixed asset in expenses.

Objects available at the time of transition

At the time of transition to "simplification" from the general taxation system, the taxpayer may have objects of fixed assets registered. Their residual value according to tax accounting at the time of such a transition can be taken into account in expenses (clause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation).
The residual value is determined by the formula:
With rest.t = With purchase - Myself.,
where From appr. - the price of acquisition (construction, creation) of a fixed asset, C am. - the amount of depreciation accrued in accordance with Ch. 25 of the Tax Code of the Russian Federation (Clause 2.1 of Article 346.25 of the Tax Code of the Russian Federation).
The values ​​of the residual value of fixed assets calculated in this way for each of them are entered on the date of transition (that is, on January 1 of the year from which the application of the "simplification" begins) in column 8 of section II Books of income and expenses.
At the same time, it is desirable to divide the objects into groups according to their useful lives, determined in accordance with the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1): up to three years inclusive, from three to 15 years inclusive and over 15 years. Indeed, for each group of such fixed assets, the legislator has established its own accounting terms.
By virtue of the said paragraph. 3 p. 3 art. 346.16 of the Tax Code of the Russian Federation, the cost of fixed assets included:
- in the first of the specified groups, - is taken into account during the first calendar year of application of the simplified taxation system;
- in the second group - during the first calendar year of applying the simplified taxation system - 50% of the cost, the second calendar year - 30% of the cost and the third calendar year - 20% of the cost;
- in the third group - during the first 10 years of applying the simplified taxation system in equal shares of the value of fixed assets.
During the tax period, these costs are included in the costs in equal shares for the reporting periods.

Example 3 Since January 1, 2012, the organization has been using the "simplification" with the object "income reduced by the amount of expenses." By the time of the transition, the organization has five fixed assets. Data on their residual value and estimated useful life are shown in Table 1.

Table 1

An entity will account for the residual value of items of property, plant and equipment in the following order.
The residual value of the first object, 45,600 rubles, will be taken into account in full in 2012. At the same time, 11,400 rubles are included in the expenses on a quarterly basis. (45,600 rubles: 4).
The residual values ​​of the second, third and fourth objects are included in expenses during 2012, 2013 and 2014. When calculating the tax under the simplified tax system for 2012, the organization for each of the objects will take into account 50% of their residual value, which will amount to 19,800 rubles, respectively. (39,600 rubles x 50%), 48,400 rubles. (96,800 rubles x 50%) and 115,800 rubles. (231,600 rubles x 50%). She will accept each of these amounts as expenses in equal shares of 4950 rubles. (19,800 rubles / 4), 12,100 rubles. (48,400 rubles: 4) and 28,950 rubles. (115,800 rubles: 4) as of March 31, June 30, September 30 and December 31, 2012
When calculating the tax for 2013, the organization will include 30% of the residual value of the objects in expenses. This will amount to 11,880 rubles, respectively. (39,600 rubles x 30%), 29,040 rubles. (96,800 rubles x 30%) and 69,480 rubles. (231,600 rubles x 30%).
She will take into account these amounts in expenses, again in equal shares - 2970 rubles each. (11,880 rubles: 4), 7260 rubles. (29,040 rubles / 4) and 17,370 rubles. (69,480 rubles : 4) March 31, June 30, September 30 and December 31, 2013
The remaining 20% ​​of the residual value of each of the objects is subject to inclusion in the costs when calculating the tax for 2014. This will amount to 7920 rubles, respectively. (39,600 rubles x 20%), 19,360 rubles. (96,800 rubles x 20%) and 46,320 rubles. (231,600 rubles x 20%).
The specified amounts are also accepted by the organization in equal shares of 1980 rubles. (7920 rub.: 4), 4840 rub. (19,360 rubles: 4) and 11,580 rubles. (RUB 46,320: 4) as of March 31, June 30, September 30 and December 31, 2014
The residual value of the fifth object, 595,280 rubles, will be taken into account from 2012 to 2021 evenly at 59,528 rubles. (595,280 rubles: 10) per year by including in expenses on the last day of the quarter at 14,882 rubles. (59,528 rubles: 4).
Based on this, for the five mentioned facilities in the first quarter of 2012, the expenses of the organization included 72,282 rubles. (11400 + 4950 + 12100 + 28950 + 14882). The “simplifier” includes the same amount in expenses on June 30, September 30 and December 31, 2012.
Fragments of filling section. II Books of accounting for income and expenses in terms of objects registered with the organization at the time of the transition to "simplified", for the first quarters of 2012, 2013, 2014 and 2015. presented in sample 4.

Sample 4

It is quite possible that at the time of the transition to the "simplified" system, the organization has an object of fixed assets on its books, the cost of which has not yet been fully paid. In order to be able to take into account its residual value under the simplified tax system, it is necessary to determine the paid share of the residual value. In ch. 26.2 of the Tax Code of the Russian Federation there is no provision for its definition.
One of the options for such a definition may be the difference between the amount paid for the object and the amount of depreciation accrued in tax accounting. But in this case, the possibility of obtaining a negative value is not excluded. And then, until the moment when the total amount of payments reaches the value of accrued depreciation in tax accounting, the "simplified" will not have a paid residual value.
This can be avoided by dividing each payment into parts relating to the accrued depreciation in tax accounting and the residual value of the object. The paid residual value (From remaining payment) in this case is determined by the formula: From remaining payment. = With payment x With rest.mp: With purchase, where With repl. - the amount of payment made, C rest.mp - the residual value of the object on the date of transition to the simplified tax system, Spriobr. - the cost of acquiring (construction, manufacture, creation) of an object.
The procedure for determining the paid part of the residual value of fixed assets at the time of the transition to the simplified tax system of the organization should preferably be given in its accounting policy.

Example 4 On January 1, 2012, the organization switched to the simplified tax system. As of the date of transition to "simplification" on the balance sheet of the organization, not fully depreciated technological equipment for building materials, acquired during the period of application of the general taxation regime, with a residual value of 4,620,000 rubles, is listed. Its initial cost, equal to 5,100,000 rubles, is paid in installments in six installments: on February 19, 2011 in the amount of 1,530,000 rubles, on April 2, 2012 in the amount of 1,020,000 rubles, on January 12, 2013 and 1 November 2013 in the amount of 765,000 rubles, September 1, 2014 and July 1, 2015 in the amount of 510,000 rubles. When the equipment was put into operation in March 2011 (such equipment, according to the Classification of fixed assets, is included in the fifth depreciation group with a useful life of 7 to 10 years inclusive), its useful life was set at 85 months.
At the time of the transition to "simplification", the paid part of the residual value will be 1,386,000 rubles. (1,530,000 x 4,620,000: 5,100,000). Each subsequent payment will increase the paid part by 924,000 rubles. (1,020,000 x 4,620,000 / 5,100,000), RUB 693,000 (765,000 x 4,620,000: 5,100,000) (twice) and 462,000 rubles. (510,000 x 4,620,000 / 5,100,000) (twice).
Data on the paid part of the residual value of the equipment are given in Table 2.

table 2

Since the useful life of the equipment is just over 7 years, when switching to the simplified tax system, its residual value is taken into account in expenses for 3 years.
In 2012, 50% of the paid residual value is taken into account on April 19, 2011 (1,386,000 rubles) and April 2, 2012 (924,000 rubles).
In 2013, 30% of the paid residual value on January 12, 2013 and November 1 2013 (for 693,000 rubles).
In 2014 to 20% of the paid residual value on April 19, 2011 (RUB 1,386,000), April 2, 2012 (RUB 924,000), January 12, 2013 and November 1, 2013 (693 000 rubles) is added 20% of the paid residual value on September 1, 2014 (462,000 rubles).
Thus, when using the simplified tax system in 2012 - 2014. due to installment payments, the residual value of the equipment will be partially included in the expenses, only in the amount of 3,095,400 rubles. (1,155,000 + 1,108,800 + 831,600).
The expenses will not include 1,524,600 rubles. (4,620,000 - 3,095,400) of the residual value paid. This amount is made up of payments made by:
- July 1, 2015 - 462,000 rubles. entirely;
- January 12, 2013, November 1, 2013 - 346,500 rubles each. (693,000 rubles x 50%);
- September 1, 2014 - 369,600 rubles. (462,000 rubles x (50% + 30%)).
RUB 1,524,600 = 462,000 rubles. + 346 500 rub. + 346 500 rub. + 369 600 rub.
Fragment of filling section. II Book of accounting for income and expenses in terms of equipment is presented in sample 5.

Sample 5

As mentioned above, with "simplification" there are two objects of taxation. The choice of the object of taxation is carried out by the taxpayer. And an organization that has fixed assets registered under the general taxation regime, when switching to the simplified tax system, can first choose the object of taxation "income", and after a year change it to "income reduced by the amount of expenses."
When calculating the tax paid in connection with the application of the simplified tax system, it is impossible to take into account the costs of such fixed assets in expenses, according to the Ministry of Finance. And the officials argued their position, firstly, by the fact that in Ch. 26.2 The Tax Code of the Russian Federation does not provide for the procedure for determining the residual value of fixed assets acquired during the period of application of the general taxation regime, on the date of transition to the simplified tax system with an object of taxation in the form of income and on the date of transition from an object of taxation in the form of income to an object of taxation in the form of income minus expenses .
Secondly, in paragraph 4 of Art. 346.17 of the Tax Code of the Russian Federation states that when a taxpayer transfers from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses relating to tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base ( Letter of the Ministry of Finance of Russia dated April 11, 2011 N 03-11-06 / 2/51).

The procedure for writing off expenses for the acquisition of fixed assets under the simplified tax system depends on the life of the property and the moment of its purchase (before or after the transition to a special regime). Let's represent it in the form of a diagram:

* The amounts spent on the purchase of fixed assets can only be taken into account by those organizations on the simplified tax system that have chosen the “income minus expenses” object.

As you can see, fixed assets under the simplified tax system can be written off in different ways. Therefore, reflecting property transactions in the book of income and expenses, you can make a mistake. To avoid this, in the article we will show with examples how to fill out a book of accounting for income and expenses in one case or another. Note that from January 1, 2013, the accounting book must be kept in the form approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

Fixed assets under the simplified tax system in the book of income and expenses

To begin with, we will determine what applies to fixed assets according to the rules of chapter 26.2 of the Tax Code of the Russian Federation. Let us turn to paragraph 4 of Article 346.16 of the Code. It says that in this case it is necessary to use the provisions of Chapter 25 of the Tax Code of the Russian Federation. Among other things, this means that the initial value of the property must be more than 40,000 rubles. Only in this case it is considered as a fixed asset.

Now about in which section of the book you will show the costs associated with the purchase of fixed assets. Section II is dedicated to this. Calculate here for each object separately. After all, the service life may vary, which means that the write-off procedure will be different.

The general rules for filling out section II are as follows. Reflect information for each reporting (tax) period. That is, first you enter data for the first quarter, then for half a year, 9 months and a year. Make entries for the last day of the reporting or tax period.

Then you will transfer the final data from the last line in the table of section II to section I of the book, namely in column 5 "Expenses taken into account when calculating the tax base." The entry must be moved to the last day of the quarter.

Accounting for fixed assets purchased under the simplified tax system

You can write off the cost of fixed assets acquired in the special mode in full during the year in equal installments. Naturally, after you reflect such property on account 01 "Fixed assets". Well, under the obligatory condition that you paid off with the supplier.

We emphasize: it is better to reflect the costs of purchasing a fixed asset evenly. It is this approach that representatives of the Ministry of Finance of Russia recommend using in a letter dated March 27, 2012 No. 03-11-11 / 103.

Show the part of the expenses that you write off in each quarter in column 11 of section II of the book. But the service life of the fixed asset in this case does not matter. Therefore, you do not have to fill out column 7 of section II of the book.

When you determine how much expenses to write off in a given period, take into account the value of the property with VAT. After all, your company does not pay this tax and does not reimburse it from the budget. And according to the rules of PBU 6/01 - it is according to them that the initial cost of property purchased on a simplified system is formed - non-refundable taxes should be included in such a cost. Fixed assets under the simplified tax system are taken into account together with input VAT. This tax is not a separate type of expense.

Example
Vega LLC has been applying a simplified taxation system since January 1, 2013 and determines the tax on the difference between income and expenses. Prior to the simplification, the company applied the general taxation regime. In February 2014, the company purchased a lathe (model BD-3) worth 47,000 rubles. (in view of VAT). In the same month, Vega LLC put the machine into operation and transferred payment to the supplier. That is, all the conditions for the recognition of expenses have been met.

Since the company acquired fixed assets under the simplified tax system, the cost of this property can be fully written off in 2014.

Every quarter, starting March 31, the accountant will evenly attribute the cost of the purchased machine to costs. Section II of the book of accounting for income and expenses, when simplified, he filled out as follows:

Accounting for fixed assets purchased before the simplified tax system

Let's deal with those fixed assets that the company bought before switching to a simplified system. How quickly you write off its value depends on how long such an object can last: no more than 3 years, from 3 to 15 or more than 15 years. You determine the term according to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In any case, the residual (!) Cost of the fixed asset must be taken into account. That is, the one that was listed in the tax records on the day from which you began to apply simplified taxation. Typically, this is January 1st. This amount must be indicated in column 8 of section II of the book.

Service life does not exceed 3 years

Fixed assets with a useful life of no more than 3 years can be written off as expenses in the first year of simplified taxation. But again, evenly.

That is, the write-off procedure in this case is similar to the one that must be applied to property purchased during simplification. But there you take into account the initial cost of the object. And here, we repeat, - the residual.

Service life is from 3 to 15 years inclusive

You have determined that the purchased property is included in the group of objects with a period of use from 3 to 15 years. In this case, you will write off the residual value of the fixed asset as an expense within 3 years. Moreover, in the first year of applying simplified taxation, half of the cost can be taken into account. In the second year - 30 percent. And the remaining 20 percent you will write off during the third year.

At the same time, within each year, recognize expenses evenly - at the end of the quarter. Show the share of expenses that relates to the current year in column 10 of section II of the book.

Example
Let's use the conditions of the previous example. As of January 1, 2013, that is, the date of transition to simplified taxation, the fixed asset is listed in the tax accounting of Vega LLC. This is a car (model GAZ-3302) with a residual value of 400,000 rubles.

The service life of the machine is 7 years. This is provided by the Classification. Therefore, when simplification, property must be written off within three years.

In 2013, Vega LLC wrote off half of the residual value of the car as expenses. And in 2013, it will be able to take into account 30 percent of the cost, that is, 120,000 rubles. (for 30,000 rubles quarterly). The accountant reflected these expenses in section II of the book /

Service life exceeds 15 years

The residual value of those fixed assets that will last more than 15 years will have to be written off within 10 years, and evenly.

Accounting for transactions for the sale of fixed assets under the simplified tax system

Your company can not only buy property, but also sell the old one. Such transactions, of course, also need to be recorded in the income and expense ledger (section II). But what amounts you reflect depends on how long the property has worked for your organization.

If the fixed asset has served the company for less than 3 years (and when it is an object of the seventh-tenth depreciation groups - less than 10 years), then the amounts previously taken into account in expenses will have to be recalculated. Are you selling property that has been in use for longer? Then no adjustments are needed. Let's consider both options in more detail.

The property has been in service for at least three (10) years

Assume that by the date of the sale of the fixed asset, its actual service life has exceeded 3 years. Or 10 years - if we are talking about objects of the seventh-tenth depreciation groups.

As we said before, you do not have to adjust the costs in this case. Just on the day when payment is received from the buyer, reflect the entire amount received in column 4 of section I.

The asset has been used for less than three (10) years

If the property has served you for less than 3 years (10 years - for fixed assets of the seventh to tenth depreciation groups), you will have to recalculate the tax base for the simplified taxation tax.

Moreover, the recalculation must be done, even if you managed to write off the cost of the fixed asset as an expense in full. The service life set initially does not matter.

How to do a recount? To begin with, determine the amount of depreciation deductions according to the rules of Chapter 25 of the Tax Code of the Russian Federation. Moreover, it was for those years when you attributed the cost of the fixed asset to expenses, using simplified taxation. Then the amount of depreciation received must be compared with the costs written off during simplification. If the depreciation according to the income tax rules turns out to be less than the amounts that you once took into account, you will have to pay arrears, penalties and submit revised declarations for previous years.

There are no special sections where you could reflect the recalculation of the base in the book. Therefore, in such cases, draw up certificates in free form. This help might look like this:

In the book in section II, for reference, you must indicate what date you sold the fixed asset (column 16). In addition, reflect the amount of depreciation accrued in accordance with the rules of chapter 25 of the code and related to this year. After all, when calculating income tax, depreciation is charged for the month in which the property was sold.

Example
Let's use the conditions of the first example. In April 2013, the company purchased a lathe (model MK-5) worth 200,000 rubles. (in view of VAT). The service life of the machine is 6 years (72 months). In the same month, Vega LLC put the machine into operation and paid for it to the supplier. Since the company acquired a fixed asset during the simplification, its cost was written off in full to expenses in 2013 (evenly during the II, III and IV quarters, that is, 66,666.67 rubles each).

In January 2014, Vega LLC sold the machine. Since the actual service life was less than three years (9 months - from May 2013 to January 2014), the accountant recalculated the simplified tax base for 2013. At the same time, the accountant accrued depreciation for January 2014 using the straight-line method. The amount of depreciation is equal to 2780 rubles. (200,000 rubles × 1.39%) per month. For 2013, depreciation amounted to 22,240 rubles. (2780 rubles × 8 months). The accountant showed this amount in section II.

Our organization works on the simplified tax system with the object "income". What is the accounting procedure for fixed assets and what postings should be made?

We must say right away that since your organization uses the simplified tax system with the “income” object, it will not be possible to write off the expenses associated with the purchase of fixed assets in tax accounting. The right to account for the purposes of determining the tax base of expenses incurred is reserved exclusively to taxpayers who have chosen the object “income reduced by the amount of expenses” (Article 346.18 of the Tax Code of the Russian Federation).

As for accounting, taxpayers applying the simplified tax system are not exempted from its maintenance (clause 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Therefore, general rules apply to them.

So, an asset is accepted for accounting as fixed assets if certain conditions are met at the same time (clause 4 PBU 6/01 “Accounting for fixed assets”). Firstly, the object must be intended for long-term (more than 12 months) use in the production of products, in the performance of work or the provision of services, for management needs or for provision for a fee for temporary possession and use or for temporary use. Second, it must be capable of delivering future economic benefits. Thirdly, its resale is not planned. An important point: an asset in respect of which all of the above conditions are met can be reflected in accounting and as part of inventories, but on condition that its value does not go beyond the limit independently determined by the organization in the accounting policy, but not more than 40,000 rub. per unit (clause 5 PBU 6/01).

Fixed assets are accepted for accounting at their initial cost, which 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) (clauses 7 and 8 of article PBU 6/01 ). One of such cases is just the use of "simplification". After all, special regimes are not VAT payers (clause 2 of article 346.11 of the Tax Code of the Russian Federation) and, therefore, they do not have the right to receive a refund of this tax. This means that the amount of VAT paid to the seller of the fixed asset is included in its initial cost.

The cost of an item of fixed assets is repaid through depreciation over the entire period of its useful life (clause 18 PBU 6/01). 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 (clause 21 PBU 6/01). An organization can choose and fix in its accounting policy one of three methods of depreciation: linear, depreciation by the sum of the numbers of years of the useful life or in proportion to the volume of products (works). The procedure for determining the annual depreciation amount for each of these methods is prescribed in clause 19 PBU 6/01. It must be remembered that the depreciation method is established in relation to a group of homogeneous objects, and not for each of them separately.

The most common and easiest to use is the linear method. When using it, the annual amount of depreciation is determined based on the initial cost of the fixed asset and the depreciation rate calculated on the basis of its useful life.

We also note that the useful life is determined when an object is accepted for accounting based on the expected period of its use in accordance with the expected productivity or capacity, expected physical wear and tear, regulatory and other restrictions on its use (for example, the lease period) (paragraph 20 of PBU 6/01).

Example

A trade organization using the simplified tax system with the “income” object purchased and put into operation a refrigerated display case in January at a cost of 69,738 rubles. (including VAT - 10,638 rubles). The useful life is six years (72 months). The depreciation method, which is enshrined in the accounting policy of the company, is linear.

When purchasing refrigeration equipment, the following entries will be registered in the accounting:

Debit 08 Credit 60

- 59 100 rubles. (69,738 rubles - 10,638 rubles) - a refrigerated display case was credited (excluding VAT);

Debit 19 Credit 60

- 10 638 rubles. - VAT presented by the seller is taken into account;

Debit 08 Credit 19

- 10 638 rubles. - VAT presented by the seller is included in the initial cost of the equipment;

Debit 01 Credit 08

- 69 738 rubles. (59,100 rubles + 10,638 rubles) - the refrigerated display case is included in the fixed assets of the organization.

Calculate the amount of depreciation. To do this, we first determine the annual depreciation rate:

100% : 6 years = 16.67%.

The annual depreciation charge will be:

RUB 69,738 x 16.67% = 11,625 rubles.

Now let's calculate the monthly depreciation amount:

RUB 11,625 : 12 months = 969 rubles.

Thus, on the last day of each month, starting from the month following the month in which the refrigeration equipment is put into service (starting in February), the organization must make the following entry:

Debit 44 Credit 02

- 969 rubles. - depreciation on refrigeration equipment.

The procedure for keeping records of transactions with fixed assets for entrepreneurs and organizations using the "simplification" has a number of features. In our article, we will consider in detail all aspects of accounting for fixed assets by “simplifiers”: how to account for acquired fixed assets, as well as how to reflect the costs of acquiring fixed assets during the period and before the application of fixed assets.

Receipt of fixed assets for accounting

If your organization uses the simplified tax system, or you have registered an individual entrepreneur in a simplified mode, then according to the law you have the right to recognize as expenses the cost of fixed assets (PP) and intangible assets (IA) received for accounting.

In order to account for an asset as an expense, you must comply with the key principle - the asset must be recognized as depreciable property when calculating income tax.

Receipt of fixed assets: what can be attributed to the expenses of the "simplified"

Guided by Art. 346.16 of the Tax Code, you can recognize as expenses:

• the cost of acquiring major fixed assets and intangible assets. If you manufactured the object on your own (for example, the company's programmers created a computer program - an intangible asset), then the manufacturing costs can also be attributed to this category of expenses;
• costs associated with the modernization, improvement, refinement of OS objects, including those incurred by the own organization.

The above describes the general procedure for recognizing fixed assets costs as part of the expenses of the "simplified". But organizations and entrepreneurs on the simplified tax system often face special cases. Let's consider some of them:

Requirements for the recognition of expenses for the acquisition of fixed assets

In order to recognize the OS as purchased, make sure that you meet the following conditions:

• You have paid the cost of the acquired property. If payment to the supplier is made in part, then you have the right to recognize expenses only for the amount of the advance payment transferred;
• The fixed asset or intangible asset has been put into operation, about which the relevant act has been drawn up;
• You purchased the OS for the purpose of making a profit;
• In the event that you have acquired real estate, you can recognize the costs of it not earlier than the moment when the documents for real estate were submitted for state registration.

We take into account the property acquired before the transition to the simplified tax system

All operating systems purchased by you prior to obtaining the status of a "simpler" can be included in your expenses.

Fixed assets should be taken into account at the residual value on the date of transition to the simplified tax system. If part of the cost of fixed assets is written off in the form of a depreciation bonus, then you must also deduct this amount from the original one. If you have switched to a “simplification” with UTII, then you need to reduce the purchase price of fixed assets by the amount of depreciation according to accounting data.

If you have transferred a partial amount of payment for the property to the supplier, then you have the right to classify this amount as expenses.

It is possible that you received an OS object before receiving the status of a "simplified" and then put it into operation, and you transferred payment to the supplier during the use of the simplified tax system. Then the object is considered acquired before the simplified tax period, therefore, it must be taken into account in expenses at the cost of “initial minus depreciation” at the time of obtaining the status of “simplified”. When calculating a single tax, you must attribute the amount to expenses in the period in which you transferred the money to the seller.

Example #1.

Fabula LLC is a tax payer under the simplified system. Until 01/01/16, Fabula used OSNO.

On November 21, 2015, Fabula purchased from Kremniy LLC trading equipment:

• the initial cost of the OS is 46.220 rubles;
• the equipment was put into operation on 11/24/15;
• payment for fixed assets was made by Fabula in two stages: on 04/08/16 the amount of 23.110 rubles was transferred, on 08/12/16 the balance of the amount of 23.110 rubles was paid.

According to the accounting policy, the Fabula accountant set the useful life for fixed assets at 24 months. Depreciation on retail equipment has been accrued since December 2016:

• the amount of depreciation charges - 1.926 rubles / month. (46.220 rubles / 24 months);
• residual value of fixed assets at the date of transition to the simplified tax system (01.01.16) - 44.294 rubles. (46.220 rubles - 1.926 rubles).

When calculating the single tax in 2016, the Fabula accountant took into account the costs of fixed assets in the following order:

Fixed assets entered into accounting during the period of application of the simplified tax system

If you apply the simplified regime and you have acquired fixed assets or intangible assets, then you can take them into account as expenses when calculating the single tax. You must accept the object for accounting at the initial cost based on:

• the value of the property transferred to the supplier;
• the price for the delivery of the object, its installation and installation;
• indicator of VAT paid to the supplier;
• the amount of excise (if the purchased goods are recognized as excisable);
• costs under contractor agreements (if any).

According to the general procedure, as part of the expenses you can recognize both the cost of fixed assets acquired during the period of application of the “simplified system”, and the costs of upgrading and improving facilities.

Calculation of recognized expenses upon receipt of fixed assets

It is possible that during the application of the simplified tax system, payment for fixed assets was made by you in one tax period, and the commissioning of the facility was carried out in another period. Consider the procedure for recognizing expenses with examples.

Example #2.

On April 18, 2016, Monolit LLC, using the USN "income minus expenses," purchased production machines from JSC "Sphere". OS were put into operation on April 18, 2016, about which there is a corresponding act. In the accounting of "Monolith" machines are reflected at a cost of 471.520 rubles. Payment in favor of "Sphere" was transferred by "Monolith" on 07/19/16.

To calculate the amount of a single tax, the Monolith accountant made the following calculation of the recognition of expenses for the purchase of machine tools:

In practice, there are quite often cases when payment by a “simplified” organization is carried out in two stages. How to take into account the costs in this case, consider the example below.

Example #3.

On May 21, 2016, Kadr LLC, using the USN “income minus expenses”, purchased computers and multifunctional devices from Flagman JSC. OS were put into operation on 21.04.16, about which there is a corresponding act. In the accounting of "Kadra" machines are reflected at a cost of 408.330 rubles. Payment in favor of "Flagman" was transferred by "Kadrom" in two stages: the first payment on June 17, 2016 was paid in the amount of 208,050 rubles, the balance of the amount was 200,280 rubles. listed on 12/14/16.

To calculate the amount of a single tax, Kadra's accountant made the following calculation of the recognition of expenses for the purchase of computers and multifunctional devices:

Special attention should be paid to cases when fixed assets are purchased and paid for in foreign currency. Let's consider the situation with an example.

Example #3.

On January 21, 2016, Batiskaf LLC, applying the USN “income minus expenses”, purchased refrigeration equipment from a non-resident company:

• the cost of refrigeration equipment - 13.540 USD, VAT 2.065 USD;
• shipping - $1,740, VAT $266;
• the cost of setting up refrigerating chambers is USD 320, VAT is USD 49;
• the cost of installation work is 214 USD, VAT 33 USD.

Payment for cold rooms and their delivery was made by Batiskaf on January 25, 2016 (conditional exchange rate 81 rubles/USD), funds for installation were transferred on January 28, 2016 (conditional exchange rate 78 rubles/USD).

The initial cost of refrigerating chambers in rubles was determined by the accountant of Batiskaf as follows:

• cost of OS and delivery - 1.237.680 rubles. (($13.540 + $1.740) * 81);
• installation and commissioning price - 42.186 rubles. (($320 + $214) * 79);
• total amount - 1.279.866 rubles. (1.237.680 rubles + 42.186 rubles).

Accounting for expenses when determining the amount of a single tax payable, the accountant of Batiskaf calculated as follows:

Calculation of a single tax when selling an object

If you sold the object before the expiration of its useful life, then you must recalculate the amount of the single tax paid. It is necessary to recalculate the amount of tax, starting from the moment the expenses are recognized upon receipt of fixed assets, until the fact of the sale of the object.

As a result of the recalculation, you will receive the amount of the tax surcharge, which must be transferred to the budget. In addition to the tax, you will have to pay a penalty, since in fact the amount of the surcharge is a debt that has not been repaid on time.

Example number 4.

On January 15, 2016, Hummingbird LLC, using the simplified tax system “income minus expenses, purchased 5 units of computer equipment worth 518,300 rubles. On January 17, 2016, the equipment was put into operation. In the accounting of "Hummingbird" expenses for the acquisition were recognized quarterly in the amount of 129.575 rubles. (518.300 rubles / 4).

05/16/16 "Hummingbird" sold the equipment of JSC "Start". The accountant of Hummingbird carried out a recalculation of the tax base for 1 sq. 2016:

• the service life of equipment is recognized at a minimum of 25 months;
• monthly depreciation 518.300 rubles. / 25 months = 20.732 rubles;
• the amount of the increase in the tax base is 108.845 rubles. (129.575 rubles - 20.732 rubles - 20.732 rubles);
• the amount of arrears on a single tax 16.327 RUB. (108.845 rubles * 15%).

Debt in the amount of 16.327 rubles. repaid "Hummingbird" 05/29/16.

In addition to the amount of debt, the accountant of Hummingbird listed a penalty. The penalty calculation is as follows:

16.327 rub. * 1/300 * 11% * 34 days = 204 rubles,

where 11% is the refinancing rate of the Central Bank;

34 days - the number of days of delay in the advance payment (from 04/25/16 to 05/29/16).

Question - answer on the topic “Accounting for fixed assets on the simplified tax system”

Question: Magnit LLC is the assignee of Gigant LLC. Both organizations use the USN. During the reorganization, Magnit received property (warehouse space) from Giant in the form of a spin-off. Can Magnit recognize the cost of the premises as expenses when calculating the single tax?

Answer: No, Magnit does not have the right to recognize this amount as an expense. This is due to the fact that "Magnat" has no direct costs for the acquisition of premises.

Question: In April 2016 President LLC, using the simplified regime, purchased a land plot worth 1,003,500 rubles. Does the “President” have the right to attribute this amount to expenses?

Answer: No, the amount is 1.003.500 rubles. cannot be recognized as expenses, since the land plot acquired by the “President” is not recognized in the Tax Code as depreciable property.

Question: In January 2016 Stimul LLC purchased production equipment. How should Stimulus take into account fixed assets costs when calculating the single tax?

Answer: Expenses for production equipment "Stimulus" must be accounted for quarterly in equal installments during 2016.

When buying fixed assets for a business, their value must be correctly accounted for in expenses. This is important for the correct formation of the tax base. The procedure for tax accounting of these amounts depends on the moment of purchase of the property, its value and service life. We will talk about the rules for writing off expenses for the purchase of fixed assets on a simplified basis.

What are fixed assets?

Tax accounting of fixed assets is relevant for individual entrepreneurs and organizations on the simplified tax system with the object of taxation "Income minus expenses". The purchase of property reduces the tax base at the STS of 15%, so it is important to correctly account for the cost of fixed assets in expenses, and there is a certain procedure for this.

Fixed assets are assets that are not purchased for subsequent sale for profit, but for business purposes. In 2019, the value of a fixed asset must be more than 100,000 rubles for tax accounting purposes and more than 40,000 rubles for accounting purposes, and the period of use must be more than a year (Article 256 of the Tax Code of the Russian Federation). The main purpose of a fixed asset is to generate economic profit. The criterion of 100,000 rubles applies only to property that has been in operation since 2016.

Property worth less than 40,000 rubles with a period of use of more than a year is considered a material expense, it can be immediately written off as expenses. Property valued between 40,000 and 100,000 is considered material and does not need to be depreciated and should be expensed on a straight-line basis over its useful life, or immediately. The Ministry of Finance believes that material costs should be written off uniformly, that is, materials worth up to 100,000 rubles are either all written off at a time, or all gradually. But if the fixed asset was purchased and put into operation under the simplified tax system until 2016, when the price limit of 40,000 rubles was in effect, then the write-off of expenses must be continued in the usual way. We explain this scheme below.

The fixed assets, as a rule, include buildings and structures for various purposes, nature management facilities and land plots. At the same time, land plots are considered a fixed asset, even if their value is below 100,000 rubles, since land is not a consumable asset. Fixed assets may include working machines, measuring, computing and control equipment, transport, tools, intellectual property. Even a capital investment in a leased property can be considered a fixed asset.

Accounting for fixed assets in expenses

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As with all expenses that can be recognized as expenses, the amount for the acquisition of a fixed asset must be fully paid, the expenditure must be documented and, if necessary, title to the fixed asset must be issued.

Fixed assets are recorded at historical cost, which includes:

• The purchase amount under the contract, including VAT, delivery and set-up costs.
• Customs fees and state duties.
• Payment for the services of a consultant, lawyer, intermediary, which were necessary when purchasing a fixed asset.

Fixed assets are accepted for accounting in Section 2 of the Book of Accounts. Calculations must be carried out separately for each object. Due to the fact that the service life of different funds may vary, in this case, the write-off procedure will be different.

Information on objects is reflected for each quarter, on the last day of the period. After that, the total data from the last line in table 2 of the section must be transferred to section 1 of the KUDiR, also on the last day of the quarter, in column 5: "Expenses taken into account when calculating the tax base."

If the fixed asset was purchased under the simplified tax system

If you purchased a fixed asset while on a simplified tax system, then you can write it off completely before the end of the year. The Ministry of Finance recommends writing off expenses for the purchase of fixed assets evenly. The fixed asset begins to be expensed in the quarter when it was fully paid, documented, and began to be used in business. In this case, you need to write off its cost every quarter until the end of the calendar year. For example, a fixed asset is purchased and put into operation in November, while its entire cost will be expensed on December 31.

If the fixed asset is purchased in installments, then the costs are written off on the actually paid funds. It is allowed to wait for the full payment of the fixed asset and write off the expenses after that.

If the fixed asset was purchased before the transition to the simplified tax system

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The period for writing off a fixed asset that was purchased before the transition to simplified taxation depends on its service life: up to 3 years, from 3 to 15 or more than 15 years. The term is determined according to the Classification, enshrined in Government Decree of January 1, 2002 No. 1. At the same time, the residual value of the fixed asset, which is relevant at the beginning of the application of the simplified tax system, is taken into account.

Further, if in relation to the fixed asset VAT was accepted for deduction, then it must be restored and paid. Residual VAT is calculated in proportion to the residual value of the fixed asset in the last quarter before the transition and is included in other expenses. Calculation according to the formula:

VAT recovered = VAT deductible × Residual value of fixed assets / Initial cost of fixed assets

This amount will not be included in the original cost of the fixed asset.

In the future, the write-off of expenses depends on the useful life of the fixed asset.

• If the useful life is less than 3 years, the costs are written off during the first year of simplified taxation, in equal installments.
• If the useful period is from 3 to 15 years, then in the first year of applying the simplified tax system 50% of the cost is written off, in the second - 30%, in the third - 20%.
• If the useful life is more than 15 years, the cost is written off within 10 years in equal installments (Article 346.16 of the Tax Code of the Russian Federation).

Recalculation of the tax base when selling the simplified tax system

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The company can not only acquire, but also sell fixed assets. If you sell an OS after the period it is supposed to last (3, 10, or 15 years), then you do not need to adjust the costs. Therefore, there is an advantage in selling the property after the service life given by the Classification.

If the tool has served you less than 3, 10 or 15 years, you will have to recalculate the tax base. The recalculation is done as follows. Determine the amount of depreciation deductions (the algorithm is prescribed in Article 259 of the Tax Code of the Russian Federation). The amount must be determined for those years when you took into account the cost of the fixed asset in the costs of the simplified tax system. If the depreciation turns out to be less than the amounts that you have taken into account in expenses, the company will need to pay arrears, penalties and submit revised declarations for previous years.

There are no special sections in the Book of Accounts where it would be possible to reflect the recalculation of the tax base, so the enterprise draws up a certificate of recalculation in free form. In KUDiR, in section 2, you need to indicate on what date the fixed asset was sold and reflect the amount of depreciation related to this year - for the month in which the property was sold.

Fixed assets under the simplified tax system are difficult to take into account without an accounting program or a web service that automates calculations. Kontur.Accounting is a simple and convenient service for accounting, payroll and sending reports for individual entrepreneurs and organizations on the simplified tax system, OSNO, UTII. Use the possibilities of the service for free during the first month of work, do bookkeeping with us and get rid of the routine!