Methodical instructions N 91n. On approval of methodological instructions on accounting of fixed assets. Depreciation of fixed assets

Ministry of Finance of the Russian Federation

On approval of guidelines
accounting for fixed assets

(as amended on September 15, 2003)

The document does not need state registration
Ministry of Justice of the Russian Federation
Letter of the Ministry of Justice August 19, 1998 N 5577-WE
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Raised from January 1, 2004 on the basis of
order of the Ministry of Finance of Russia of October 13, 2003 N 91n
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Document with changes made by:

(put into action since the 2000 financial statements).

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The document also takes into account:
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Pursuant to the accounting reform program in accordance with international financial reporting standards approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, in accordance with the Federal Law "On Accounting" and approved,

order:

1. To approve the attached methodological instructions on accounting of fixed assets.

2. With the publication of this order do not apply in the territory of the Russian Federation:

a) letters of the USSR Ministry of Finance from:

On May 7, 1976, N 30 "Regulation on accounting of fixed assets (foundations) of state, cooperative (except collective farms) and public enterprises and organizations";

December 14, 1976 N 91 "On the clarification of subparagraph" A "of clause 65 of the Regulation on accounting of fixed assets (foundations) of state, cooperative (except collective farms) and public enterprises and organizations";

October 12, 1987 N 195 "On Amendments and Additions to the Regulation on accounting of fixed assets (funds) of state, cooperative (except collective farms) and public enterprises and organizations."

Paragraph 4 of Annex N 3 to the letter dated November 14, 1979 N 181 "On recognition by invalid and amendments to regulatory documents of the USSR Ministry of Finance";

b) Letters of the Ministry of Finance of the USSR and the State Planning Committee of the USSR from:

On July 1, 1985, N 100 "Typical instructions on the procedure for writing off the unique buildings, structures, machinery, equipment, vehicles and other property related to fixed assets (Funds);

September 23, 1987 N 188 "On the introduction of amendments and additions to the Model Instructions on the procedure for writing off the unusable buildings, structures, machines, equipment, vehicles and other property related to fixed assets (Funds);

On May 28, 1990, N 64 "On Amendments and Additions to the Model Instructions on the procedure for the write-off of those who came to the disrete of buildings, structures, machines, equipment, vehicles and other property related to fixed assets (Funds).

Minister of Finance
Russian Federation
M. Zadornov

Methodical instructions on accounting of fixed assets

Approved
order of the Ministry of Finance
Russian Federation
july 20, 1998 N 33N

1. General Provisions

1. These methodological instructions determine the procedure for the organization of accounting of fixed assets based on the accounting basis "Accounting for fixed assets" (PBU 6/97), approved by the Order of the Ministry of Finance of the Russian Federation of September 3, 1997 N 65n.

2. Fixed assets - part of the property used as a means of labor in the production of products, work, or providing services or to manage the organization for a period longer than 12 months or an ordinary operating cycle, if it exceeds 12 months.

Main funds include: buildings, structures, working and power machines and equipment, measuring and regulating devices and devices, computer equipment, vehicles, tools, manufacturing and economic equipment and accessories, workers, productive and tribal livestock, perennial plantings and other main funds.

The main funds also include capital investments in the fundamental improvement in lands (drainage, irrigation and other landlocative work) and in the leased facilities of fixed assets.

Capital investments in perennial plantings, the fundamental improvement of land is included in the mainstream of the costs related to the exploited areas, regardless of the end of the entire complex of work.

As part of fixed assets, land plots, objects of environmental management (water, subsoil and other natural resources) are taken into account.

3. In determining the composition and grouping of fixed assets, it is necessary to be guided by the all-Russian classifier of fixed assets, approved by the Resolution of the State Committee of the Russian Federation on Standardization, Metrology and Certification of December 26, 1994 N 359.

4. Accounting of fixed assets should ensure the following tasks:

proper registration of documents and timely reflection in taking into account the receipt of fixed assets, their internal displacement, disposal;

reliable determination of the results from the implementation and other disposal of fixed assets;

full determination of costs associated with maintaining fixed assets in working condition (expenditure on technical inspection and care, on all types of repair);

control over the safety of fixed assets adopted by accounting.

5. To fulfill the tasks provided for in paragraph 4 of these Guidelines, a rational document management system must be developed in accordance with the schedule approved in it, persons responsible for the safety and movement of fixed assets are identified.

All economic operations conducted by the Organization should be issued by exclusive documents. These documents are primary accounting documents, on the basis of which accounting records are conducted.

Primary accounting documents are taken to account if they are compiled in the form contained in the albums of unified forms of primary accounting documentation.

Forms of primary documentation for taking into account fixed assets and brief instructions to fill them approved by Decree of the State Committee of the Russian Federation on Statistics of October 30, 1997 N 71A "On approval of unified forms of primary accounting documentation for labor accounting and its payment, fixed assets and intangible assets, materials , low-value and high-speed items, work in capital construction. " To them, in particular, belong: * 5)

act (invoice) acceptance and transfer of fixed assets (form N OS-1);

act of acceptance and delivery of repaired, reconstructed and upgraded objects (form N OS-3);

act to write-off of fixed assets (form N OS-4);

act on write-off of motor vehicles (form N OS-4A);

inventory card accounting card (form N OS-6);

act of equipment acceptance (form N OS-14);

act of acceptance and transfer of equipment to installation (form N OS-15);

act on identified equipment defects (form N OS-16).

Documents that are not provided in the specified list and in other albums of unified forms of primary accounting documentation should contain the following mandatory details:

title of the document;

date to compile document;

the name of the organization, on behalf of which a document is drawn up;

meters of economic operation in physical and monetary terms;

the name of posts responsible for the commission of the economic operation and the correctness of its design;

personal signatures of these people.

6. The unit of accounting of fixed assets is an inventory. The inventory of fixed assets is an object with all devices and accessories or a separate constructively separate item intended to perform certain independent functions, or a separate complex of structurally-articulated items, which are a single intended intended for performing certain work.

The complex of constructive-articulated items is one or several items of one or different purposes that have shared fixtures and accessories, the overall control mounted on one foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently .

In the case of one object, several parts that have different useful life, each such part is taken into account as an independent inventory facility.

7. For the organization of accounting and ensuring control over the safety of fixed assets, each facility of fixed assets (inventory), regardless of whether it is in operation, in reserve or conservation, should be assigned to the appropriate inventory number to accounting.

A number assigned to the inventory object can be denoted by attaching a metal token, applied with paint or otherwise.

In cases where the inventory facility has several parts that have different useful life and taking into account as independent inventory facilities, each part is assigned a separate inventory number. If an object consisting of several parts is set for a useful use for an object, the specified object is listed at one inventory number.

The inventory number assigned to the facility of fixed assets is preserved for it for the entire period of its location in this organization.

Inventory numbers written off from accounting facilities of fixed assets are not assigned to the newly adopted to accounting objects within five years at the end of the year of write-off.

8. The object of fixed assets that entered the organization in accordance with the lease agreement may be taken into account by the tenant for the inventory number assigned to the landlord.

9. The adequate accounting of fixed assets is maintained by the accounting service on the inventory cards of fixed assets (Form N C-6). The inventory card opens to each inventory object.

Inventory cards can be grouped in a card file in relation to the all-Russian classifier of fixed assets, and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

In an organization that has a small number of fixed assets, literal accounting is recommended to be carried out in the inventory, indicating the necessary information about the basic means for their species and locations.

10. Filling in inventory cards (inventory books) is made on the basis of an act (invoice) acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, structure, movement and write-off of fixed assets. In inventory cards (inventory), the basic data on the facility of fixed assets should be given: useful life; method of depreciation; exemption from depreciation (if there is); Individual features of the object. Inventory cards are usually drawn up in one copy and are in the accounting service.

11. For the fixed assets made for rent, to implement the balance sheet accounting of these facilities in the accounting service of the tenant, it is also recommended to open inventory cards.

12. Analytical and synthetic accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, departments and organizations, subject to the general methodological principles of accounting.

13. If there are a large number of fixed assets at their place of operation (location), account can be carried out in the inventory or other of the relevant document containing information about the number and date of the inventory card, the inventory number of the object, the full name of the object, its initial cost and information about Disposal (moving) object.

14. Inventory cards on accounting facilities accepted for accounting, as well as debased from accounting during the reporting month, are inventory to the end of the month apart from inventory cards of other fixed assets.

15. Inventory cards are summarized with the data of the synthetic accounting of fixed assets.

16. Based on the relevant data of accounting and operational accounting, as well as technical documentation in the organization, operational control over the use of fixed assets is carried out.

The indicators characterizing the use of fixed assets include, in particular: data on the availability of fixed assets with their own or leased division; installed and unidentified, existing and unused; data on working time and downtime for equipment, machinery and vehicles; Data on the production of products (works and services), etc.

17. According to the degree of use, fixed assets are divided into the following:

in operation;

in stock (reserve);

in the stage of completion, retrofitting, reconstruction and partial liquidation;

on preservation.

18. Depending on the rights to objects, fixed assets are divided into:

facilities of fixed assets owned by the organization on the right of ownership (including leased);

facilities of fixed assets in the organization in operational management or economic management;

objects of fixed assets obtained by the Organization for rent.

2. Evaluation of fixed assets

19. Fixed assets are accepted for accounting in the event of their acquisition, structures and manufacturing, making founders in account of their contributions to the authorized (share) capital, receipt under the contract of donation and other cases of free receiving and other revenues.

20. Fixed assets are accepted for accounting at the initial cost.

21. The initial value of the fixed assets acquired for the fee (including used) is recognized as the amount of the actual cost of the organization for the acquisition, structure and production, with the exception of value added tax and other taxes (except cases provided for by the legislation of the Russian Federation) .

The actual costs of acquiring, the construction and manufacture of fixed assets are compiled from:

amounts paid by the Organization in accordance with the supply contract of their supplier, sales contract (seller);

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

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

registration fees, state duties and other similar payments made in connection with the acquisition of (receiving) rights to the object of fixed assets;

customs duties and other payments;

non-payment of taxes paid in connection with the acquisition of the facility of fixed assets;

remuneration paid by the mediation organization through which the facility of fixed assets was acquired;

there are other costs directly related to the acquisition, construction and manufacture of the facility of fixed assets and the costs of bringing them to the state in which they are suitable for use.

Not included in the actual costs of acquiring fixed assets general and other similar costs, except when they are directly related to the acquisition of fixed assets.

22. The actual costs associated with the acquisition of fixed assets, with the exception of value added tax and other taxes (except as provided by the legislation of the Russian Federation), are reflected in the debit of accounting account for capital investments in correspondence with accounting accounts.

When making the object of fixed assets to accounting accounting, the actual costs recorded on the account of accounting for capital investments belong to the debit account of fixed assets.

In a similar manner, the actual exercises on the construction of fixed assets, with the exception of value added tax and other taxes (except for the cases provided for by the legislation of the Russian Federation) are reflected in the same procedure.

23. The item is excluded from the 2000 financial statements - ..

24. The initial value of the fixed assets included in the deposit in the authorized (share) capital of the organization is recognized by their monetary assessment agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The objects of fixed assets in the monetary assessment agreed by the founders (participants) of the Organization with the establishment of the Company are recorded on the debit of accounting accounts with the founders (relevant subaccount) in correspondence with accounting account of authorized capital.

The adoption of the facilities of fixed assets made by the founders in the account of their contributions to the share capital is reflected in the debit of accounting account for capital investments in correspondence with the account of accounting accounts with the founders (the corresponding subaccount) (paragraph in the editorial office, initiated from the 2000 accounting reporting Ministry of Finance of Russia dated March 28, 2000 N 32N.

25. The initial value of the fixed assets received by the organization under the contract of donation and in other cases of free receipt, their market value is recognized at the date of charge.

When determining the market value, data on prices for similar products obtained in writing from manufacturers can be used; information about the level of prices available from state statistical authorities; trade inspections and organizations; price level information published in the media and special literature; Expert conclusions about the value of individual facilities of fixed assets.

The cost of delivery of these facilities of fixed assets obtained under the donation agreement and in other cases of free receipt are taken into account as capital costs and include by recipient organizations to increase the initial cost of the object. These expenses are reflected in the account of accounting for capital investments in correspondence with accounting accounts.

The paragraph is excluded from the financial statements of 2000 - the order of the Ministry of Finance of Russia of March 28, 2000 N 32N ..

26. The initial value of fixed assets acquired under contracts providing for the fulfillment of obligations (payment) is not cash, the value of goods (values) transmitted or subject to transferable by the Organization is recognized. The cost of goods (values) transmitted or subject to transmission is established on the basis of the price in comparable circumstances, the organization is usually determined by the cost of similar goods (values) (paragraph in the editorial office, initiated from the financial statements of 2000 by the order of the Ministry of Finance of Russia on March 28 2000 N 32N.

The cost of the covered materials is recorded on credit account account account for correspondence with the debit of account accounting account. At the date of the transition of the ownership of the exchange property, the account of the accounting of capital investments in correspondence with the loan account of the implementation of implementation is debit.

The cost of delivering these facilities of fixed assets as capital costs belong to the recipient organizations to increase the initial value of the object and are reflected in the debit of accounting account for capital investments in correspondence with accounting accounts.

When making accounting for both fixed assets acquired in exchange for other property, a record of the account of the accounting of fixed assets in correspondence with the credit account of accounting of capital investments is made.

27. The cost of fixed assets enshrined behind the unitary enterprise by the state body or body of local self-government in the formation of the authorized capital is recorded in accounting on the debit of accounting accounts with the founders in correspondence with the credit account of accounting capital accounts.

When making these facilities to accounting, the unitary enterprise reflects their value on the debit of accounting account for fixed assets in correspondence with accounting account of settlements with the founders.

28. The organization that received the facilities of fixed assets in economic management or operational management from the state or municipal authority reflects their cost when making facilities to accounting on the debit of the accounting account of fixed assets in correspondence with the credit account account account with the state and municipal authority. At the same time, the cost of these objects is recorded on the debit of accounting accounts with the state and municipal authority and the credit account of the accounting of additional capital.

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Paragraph 28 of these Methodological Indications does not apply in connection with the output of accounting accounts plan for financial and economic activities of organizations and instructions for its use (Order of the Ministry of Finance of Russia of October 31, 2000 N 94N) - a letter of the Ministry of Finance of Russia of September 15, 2003 No. 16-00 -14/279.

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29. Assessment of fixed assets, the cost of which is determined in foreign currency when acquiring, is made in rubles by recalculating foreign currency at the rate of the Central Bank of the Russian Federation, which operates at the date of acquisition by the organization of facilities by ownership, economic management, operational management or lease agreement.

30. Contracting organizations, as well as organizations-developers engaged in the construction of an economic method, commissioned, elevated temporary (title) buildings and structures related to fixed assets (for the amount of construction costs) reflect on the debit of fixed assets in correspondence in correspondence With a loan account account of non-capital work.

31. The costs of moving equipment that does not require installation (transport mobile means, free objects of fixed assets, construction mechanisms, etc.), within the organization refer to production costs (circulation).

According to mobile construction machines and mechanisms (excavators, groovers, cranes, cloths, concrete mixers, etc.), which listed as part of fixed assets, the costs of delivery to the construction site, on installation and dismantling are envisaged as part of the expenditure on the operation of the specified machines and mechanisms And in their initial value are not included.

The costs of installing displaced objects and the foundation device at the new location of their operation are reflected in the manner prescribed to account for capital investments, followed by an increase in the initial cost of the object.

32. Capital investment of the organization in long-term plantings, as well as capital investments in the indigenous improvement of land (drying, irrigation and other landlocative work, except mining and capital) annually in the amount of costs related to the operational areas, regardless of the end of the whole complex The work is recorded in the general order by writing off the account of accounting account for capital investments in correspondence with the debit of fixed assets.

The amount of costs made are made by appropriate entries in the inventory card, followed by an increase in the initial value of the object.

33. Capital investments in rented fixed assets are the property of the tenant, unless otherwise provided by the lease agreement. At the same time, the tenant can transfer the leaser made capital investments (with its acceptance of the balance sheet), i.e. Reflect the write-off of these capital investments, making entries on the credit account of accounting of capital investments in correspondence with the debit of accounting accounts with different debtors and creditors or to form a new inventory facility. In this case, the costs of completed capital work work are discharged from the loan account of accounting for capital investments in correspondence with the accounting account of fixed assets, and a separate inventory card opens to the tenant for the amount of costs.

34. Unaccounted facilities of fixed assets found in inventory are accepted for accounting at market value and are recorded at the debit of records of fixed assets in correspondence with accounting account of financial results (followed by the establishment of surplus and perpetrators).

35. In the transition of a leased enterprise after redemption to the ownership of the tenant, fixed assets are accepted for accounting in terms of value defined in accordance with the transfer act and the rental of the enterprise, and are written off by a tenant with a credit account of their accounting for correspondence with the account of fixed assets.

36. Costs related to the acquisition of publications (books, brochures, journals, etc.) for use in the production of products, performance of work, the provision of services, to manage the organization, are reflected on the loan of accounting accounts for correspondence with the accounting account of general expenses .

When making these copies of publications to accounting, the cost of the Library Fund increases on the amount of costs and is recorded on the debit of the accounting account of fixed assets and the credit account account for additional capital.

37. The value of the fixed assets in which they are accepted for accounting is not subject to change, except for the cases established by the legislation of the Russian Federation and the Regulation on accounting "Accounting for fixed assets" (PBU 6/97) (approved by the Order of the Ministry of Finance of the Russian Federation from 3 September 1997 N 65n).

The change in the initial value of fixed assets is allowed in cases of completion, retrofitting, reconstruction and partial elimination of relevant objects or carrying out the work of a capital. An increase (decrease) of the initial value of fixed assets is applied to the additional capital of the organization.

At the same time, the costs of the Organization reflected in the account of accounting for capital investments, after completing the completion, retrofitting, reconstruction of the facility of fixed assets or at the end of work that are capitalized, is debited in debt accounting of fixed assets.

At the same time, the amount attached to the accounting account of fixed assets increases the amount in the account of the accounting capital accounting and decreases its own source that remains at the disposal of the organization (with the exception of depreciation).

38. The organization has the right no more than once a year (as of January 1 of the reporting year) to overestimate fully or partially objects of fixed assets in replacement cost by indexing (using the deflator index) or direct recalculation of documented market prices with the attribution of emerging differences on Additional capital of the organization, unless otherwise established by the legislation of the Russian Federation.

In accounting, an increase in (reducing) the value of the organization under the balance sheet as a state of the reporting year of fixed assets to their rehabilitation costs as a result of the application of the above-mentioned methods of revaluation is reflected in the debit (credit) of accounting accounts for fixed assets in correspondence with the debit (credit) account Accounting for additional capital (corresponding subaccounts).

The difference between the amount of depreciation obtained by recalculating the use of index changes in the cost (index deflator) or the recalculation coefficient (when using a direct recalculation method), and the depreciation amount accrued before the reporting period is reflected in the loan (in case of exceeding) and the debit ( If a decrease in the accounting account of the depreciation of fixed assets or in correspondence with the account of additional capital accounting (relevant subaccounts).

39. The adequate accounting of fixed assets is carried out in rubles.

40. The adoption of the facilities of fixed assets to accounts is carried out on the basis of an approved by the head of the organization (invoice) of the acceptance of fixed assets, which is drawn up for each individual inventory and other documents, in particular, confirming their state registration in cases established by law (paragraph is supplemented from From the 2000 statement of the Ministry of Finance of Russia of March 28, 2000 N 32N.

The total act (invoice) acceptance - the transfer of fixed assets may be taken into account to accountract for the same type of objects of the same value and the accounting service adopted by the accounting service at the same time.

41. One of the copies of the specified act, approved by the head of the organization, together with the technical documentation is transferred to the Organization's accounting service, which, according to these documents, opens the appropriate inventory card or makes a mark on the disposal of an object in the inventory card.

Technical documentation related to this inventory can be transmitted at the place of operation of the object with an appropriate mark in the inventory card.

42. Acceptance of completed work on completed, recycling, reconstruction is issued as an act of acceptance and submissions, reconstructed and modernized objects (form N OS-3).

43. Equipment not requiring installation (transport mobile means, free standing machines, agricultural machines, construction mechanisms, etc.), as well as equipment requiring installation, but intended for stock, is adopted to accounting on the basis of an act approved by the actor Acceptance of equipment (form N OS-14).

44. According to the acceptance of the acceptance of repaired, reconstructed and modernized facilities that increase the initial cost of the object as a result of its repair, reconstruction or modernization, appropriate entries in the former inventory card are manufactured on which it has been taken into account. If the reflection of all changes in the specified inventory card is difficult, a new inventory card opens (while maintaining a previously assigned number) with reflection of indicators characterizing the adapter or reconstructed object.

3. Importation of fixed assets

45. The cost of fixed assets is redeemed by depreciation, unless otherwise established by the Regulations on the Accounting "Accounting of fixed assets" (approved by the Order of the Ministry of Finance of the Russian Federation of September 3, 1997 N 65n).

46. \u200b\u200bObjects to accrual depreciation are facilities of fixed assets in the organization on ownership, economic management, operational management. * 46)

47. The accrual of depreciation on the facilities of fixed assets depreciated is made by the landlord (with the exception of depreciation deductions produced by the tenant for property under the enterprise rental agreement, and in cases provided for in the Financial Rental Treaty).

The accrual of depreciation on property under the enterprise lease agreement is carried out by the tenant in the manner set forth for fixed assets in the organization on ownership.

The depreciation of leasing property is made by the lessor or lessee, depending on the conditions of the lease agreement.

48. Along the housing stock, external improvement facilities and other similar objects of forestry, road management, specialized facilities of the shipping situation, etc. Objects, productive livestock, buffaloms, whales and deer, many years of plantings under operating age, as well as acquired publications (books, brochures, etc.) Depreciation is not charged (paragraph in the editorial office, introduced from the 2000 accounting reporting Order of the Ministry of Finance of Russia of March 28, 2000 N 32N.

The objects of fixed assets of non-profit organizations are not subject to depreciation (paragraph is additionally incorporated from the 2000 Ministry of Finance by the Order of March 28, 2000 N 32N).

Depreciation is not charged on facilities related to filiumfond, stage-staged means, the exhibits of the animal world in zoos and other similar institutions.

The depreciation objects of fixed assets, the consumer properties of which are not changed over time (land plots, objects of environmental management).

Depreciation is not charged by mobilization facilities, unless otherwise provided by the legislation of the Russian Federation.

49. The item is excluded from the 2000 financial statements - the order of the Ministry of Finance of Russia of March 28, 2000 N 32N ..

50. According to the facilities of the residential fund, which are used by the Organization to extract income and are taken into account in the account of accounting income investments in the property, depreciation is charged in the general order.

51. Depreciation deductions on the object of fixed assets begin with the first day of the month following the month of adoption of this facility to accounting accounting.

52. The accrual of depreciation deductions is made until the cost of this object is fully repayment or the write-off of this object from accounting in connection with the termination of the right of ownership or other real law.

53. The accrual of depreciation deductions is not suspended during the term of useful use of fixed assets, except for their events for reconstruction and modernization by decision of the organization's head, and on fixed assets transferred to the decision of the Organization's head for conservation with a duration that can not be less than three months.

The procedure for the conservation of fixed assets listed on the balance sheet is established and approved by the head of the Organization, and can be translated into conservation, as a rule, fixed assets in a certain complex, facility with a complete production cycle.

The accrual of depreciation deductions is suspended for the period of restoration of fixed assets, the duration of which exceeds 12 months.

54. Amortizing deductions over the object of fixed assets are terminated from the first day of the month following the month of full repayment of the value of this object or write off this object with accounting.

55. Useful use period - a period during which the use of the facility of fixed assets is designed to generate an organization's income or serve to fulfill the objectives of the organization, determined for the funds adopted for accounting in accordance with the established procedure. For individual groups of fixed assets, useful life is determined on the basis of the amount of products or other natural indicator of the work expected to obtain the use of this object.

The useful life of the facility of fixed assets is determined by the organization when making an object to accounting.

Determining the usefulness of the useful use of the facility of fixed assets in its absence in technical conditions or unidentification in a centralized manner, as well as the object of fixed assets previously used by another organization, is made on the basis of:

expected time to use this object in accordance with the expected performance or power of use;

expected physical wear, depending on the mode of operation (number of shifts), the natural conditions and influence of the aggressive environment, the system of planned-warning all types of repair;

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

56. Depreciation of fixed assets is made in one of the following methods for accrualing depreciation charges:

linear way;

a method of reduced residue;

a way to write off the cost of the number of years of useful use;

the method of debiting value is proportional to the volume of products (works).

The use of one of the methods according to a group of homogeneous facilities of fixed assets is made throughout its useful life.

57. With a linear method, the annual amount of accrual depreciation is determined on the basis of the initial value of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful life of this object.

Example. Acquired an object worth 120 thousand rubles. With a useful life for 5 years. Annual depreciation rate is 20 percent. The annual depreciation amount will be 24 thousand rubles. (120 x 20: 100).

58. With the method of reduced residue, the annual depreciation charge calculation is determined on the basis of the residual value of the object of fixed assets at the beginning of the reporting year and the depreciation rate, calculated on the basis of the useful use of this object and the acceleration coefficient established in accordance with the legislation of the Russian Federation.

The acceleration coefficient is applied to the list of high-tech industries and effective types of machinery and equipment established by the federal executive bodies.

According to movable property constituting the object of financial leasing and attributable to the active part of fixed assets, can be applied in accordance with the terms of the lease agreement. The coefficient of acceleration is not higher than 3.

Example. Purchased facility of fixed assets worth 100 thousand rubles. With a useful life of 5 years. The annual depreciation rate is 40. The depreciation rate calculated on the basis of the useful use of 20 percent increases to the acceleration coefficient 2 (100 thousand rubles: 5 \u003d 20 thousand rubles) (100 x 20 thousand rubles: 100 thousand rubles. x 2) \u003d 40.

In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed when the object is gaining, and will be 40 thousand rubles. In the second year of operation, depreciation is accrued in the amount of 40 percent (100 x 40: 100) from the residual value, i.e. The difference between the initial value of the object and the amount of depreciation accrued for the first year (100 - 40 x 40): 100), and will be 24 thousand rubles. In the third year of operation - in the amount of 40 percent of the difference between the residual value of the object formed at the end of the second year of exploitation, and the amount of depreciation accrued for the second year of operation will be 12.4 thousand rubles. (60 - 24) x 40: 100), etc.

59. With a way to write off the cost of the number of years of useful use, the annual amount of depreciation deductions is determined on the basis of the initial value of the object of fixed assets and the annual relationship, where the number of years remaining until the end of the service life of the object, and in the denominator - the amount of the number of years Object service.

Example. Purchased facility of fixed assets worth 150 thousand rubles. Useful use of 5 years. The amount of the number of years of service life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified object, depreciation of 5/15 or 33.3% may be accrued, which will be 49.95 thousand rubles, in the second year - 4/15, which will be 39.9 thousand rubles, in The third year - 3/15, which will be 30 thousand rubles. etc.

60. The accrual of depreciation on fixed assets during the reporting year is made monthly independently of the method of accrual in the amount of 1/12 of the above annual amount.

In the case of the adoption of the facility of fixed assets to accounting, during the reporting year, the annual amount of depreciation is considered the amount determined from the first day of the month following the month of adoption of this facility to accounting accounting, to the reporting date of annual accounting reporting. For example, in April of the reporting year, the object of fixed assets in the initial value of 20 thousand rubles was adopted to accounting; useful life - 4 years; The annual depreciation amount is 5 thousand rubles. (20 thousand rubles: 4); The annual rate of depreciation deductions (the organization uses a linear method) - 25 percent (5 x 100: 20). According to adopted in April to accounting, depreciation in the first year of use will be (5 x 8: 12) \u003d 3, 33 thousand rubles.

61. In seasonal production, the annual amount of depreciation on fixed assets is accrued evenly during the period of the organization's work in the reporting year.

For example, an organization that carries out the river shipping within 7 months a year has acquired the facility of fixed assets whose initial value is 200 thousand rubles, useful life of 10 years. Annual depreciation rate is 10 percent (200: 10), (20: 200 x 100). The annual depreciation amount of 20 thousand rubles. It is accrued evenly for 7 months of work.

62. With the method of debiting the value in proportion to the volume of products (work), the accrual of depreciation deductions is made on the basis of the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the object of fixed assets and the alleged amount of products (works) for the entire useful use of the facility of fixed assets .

Example. Acquired a car with a lifting capacity of more than 2 tons with an estimated mileage of up to 400 thousand km worth 80 thousand rubles. In the reporting period, the mileage is 5 thousand km, therefore, depreciation amounts on the basis of the ratio of the initial cost and the alleged amount of products will be 1 thousand rubles. (5 x 80: 400).

63. For oil wells, depreciation is made according to established standards for 15 years, and on gas wells - for 12 years, regardless of the actual useful life of their useful use.

According to liquidated and inconsistent oil and gas well, depreciation deductions continue to be accrued to the complete transfer of their initial value to the oil, gas and other products produced by the enterprise (but no more than the organization's activities).

64. In accordance with the Federal Law of June 14, 1995, N 88-FZ "On State Support for Small Entrepreneurship in the Russian Federation" entities of small entrepreneurship are entitled to accrue depreciation of the main production facilities in the amount, twice as far as the norms established for the relevant types of fixed assets , as well as to write off additionally as depreciation deductions up to 50 percent of the initial value of fixed assets with a useful life of more than three years.

65. Capital costs for leased fixed assets subject to the leaser for leased to the leaser, are depreciated by the tenant during the lease term based on the method of accrualing depreciations established by the landlord on the object to which the specified costs are made.

66. Depreciation depreciations accrued under the facilities of fixed assets are recorded in accounting in the reporting period to which they relate and are charged regardless of the results of the organization's activities in the reporting period.

The amount of accrued depreciation is recorded in accounting on the debit of accounting accounts for the costs of production or circulation (with the exception of land-leased facilities) in correspondence with the loan account of depreciation account.

67. Amortizing deductions for fixed assets are recorded in accounting by accumulating relevant sums on a separate account of depreciation account.

68. Under the facilities of fixed assets, depreciated deductions are made by the Lessor (with the exception of depreciation deductions produced by the tenant for property under the enterprise rental agreement, and in cases provided for in the Finance Rental Agreement) and are reflected in a separate subaccount of depreciation accounting in correspondence With the debit of accounting accounts related to receiving revenues under the lease agreement (a paragraph 2000, the order of the Ministry of Finance of Russia dated March 28, 2000 N 32N.

4. Installation of fixed assets

69. The restoration of fixed assets can be carried out by repair (current, secondary and capital), as well as modernization and reconstruction.

70. Repair of fixed assets It is recommended to be carried out in accordance with the plan, which is formed by types of fixed assets to be repaired, in monetary terms based on the system of planned-preventive repair developed by the organization, taking into account the technical characteristics of fixed assets, the conditions for their operation and other reasons. The system of planning and preventive repair is provided for maintenance of fixed assets, current and average repair, as well as capital and especially difficult repair of individual facilities of fixed assets.

Repair plan and a planning and preventive repair system are approved by the head of the organization.

71. To maintenance work, as well as the current and average repair of fixed assets, work on systematic and timely protection of them from premature wear and maintenance in working condition.

72. Accounting for the production of overhaul is organized by individual facilities or groups of fixed assets. At the same time, it should be proceeded from the fact that with overhaul:

equipment and vehicles, as a rule, produced a complete disassembly of the unit, repairing basic and case parts and nodes, replacing or restoring all worn parts and nodes to new and more modern, assembly, regulation and testing of the unit;

buildings and structures change worn structures and parts or replacing them to more durable and economical, improving the operational capabilities of the objects being repaired, with the exception of the complete replacement of basic structures, the service life of which in this facility is the largest (stone and concrete foundations of buildings, underground networking pipes, Supports of bridges, etc.).

73. The costs of upgrading and reconstructing fixed assets after their end, if the specified costs improve (raise) previously adopted regulatory performance indicators (usefulness, power, quality of application, etc.) of fixed assets, may increase the initial cost of the object And relate to the addition capital of the organization.

Accounting costs associated with modernization and reconstruction (including the costs of upgrading the facility carried out during the overhaul) of fixed assets are carried out in the manner prescribed to account for capital investments.

74. In the case of several parts that have a different useful life, the replacement of each such part during recovery is taken into account as the disposal and purchase of an independent object.

75. The costs produced on the repair of fixed assets are reflected in the relevant primary documents on the accounting of vacation operations (consumption) of material values, accrual of remuneration, debt to suppliers for completed work on capital and other types of repair and other expenses.

Costs for the completed repair of fixed assets, carried out:

contractors are reflected in the accounting accounting of the account debit, which accumulates the specified costs of correspondence with accounting accounts;

the economic method - on the debit of accounting accounts for the production costs (circulation) in correspondence with the loan accounting accounts of the costs.

76. Acceptance of objects at the end of the capital repairs is made according to the act of acceptance-delivery repaired, reconstructed and upgraded objects (form N OS-3). It should be monitored to the right performance of work.

In order to control the timely receipt of fixed assets from repair, inventory cards in the file are rearranged in the "Fixed Remedies" group. Upon receipt of fixed assets from repair, an appropriate movement of inventory cards is made.

77. In order to uniformly incorporate the upcoming costs of repairing fixed assets in the costs of production or circulation of the reporting period, the organization may establish a reserve of the cost of repairing fixed assets (including leased).

When the reserve for the repair of fixed assets in the cost of production (circulation) is included in the amount of deductions calculated on the basis of the estimated cost of repair.

For example, the annual cost estimate of repairs is 60 thousand rubles, the monthly redundancy amount will be 5 thousand rubles. (60 thousand rubles: 12 months).

When inventory of the reserve for the repair of fixed assets (including leased objects), excessive reserved amounts at the end of the year are reversed.

In cases where the end of the repair work on objects with a long term of their production and the essential volume of these works occurs in the next reporting year, the balance of reserves for the repair of fixed assets is not reversed. At the end of the repair, the accrued amount of the reserve refers to the financial results of the reporting period.

78. The cost of repairing leased (leased) fixed assets made in accordance with the terms of the contract at the expense of funds:

landlords - are taken into account in the general manner established to reflect the cost of repairs, and are debited in debt accounting accounts for financial results;

tenant - are included in the cost of production (works, services).

79. The costs of technical inspection and care, the costs of maintaining fixed assets in working condition are included in the cost of servicing the production process.

80. The costs of restoring fixed assets are reflected in the accounting records of the reporting period to which they relate.

5. The rental of fixed assets

81. The provision of the landlord (hides) is a tenant property that does not lose its natural properties in the process of use, for the temporary possession and use or temporary use or temporary use is issued by the lease agreement (property hiring).

Separate types of lease agreements are contracts: rolled, rental vehicles (with crew, without crew), renting a building or building, renting an enterprise, financial lease (leasing).

82. The lease agreement may be provided for the transition of a leased property to the property of the tenant upon expiration of the lease term or before its expiration, provided that the tenant is made by the entire deployed price agreement, in which case the lease agreement lies in the form provided for the purchase and sale agreement of such property.

83. The lease agreement indicates the relevant data on property to be transferred to the tenant (composition and cost), the rental period, size, order, conditions and terms of rental fees, distribution of duties of the parties to maintain property in a state corresponding to the terms of the contract and the purpose of property, And other lease terms.

84. The property provided to the tenant (employer) for temporary possession and use or temporary use is subject to separate reflection in accounting at the Lessor (Moderator), with the exception of property under the enterprise rental agreement.

85. Transfer of fixed assets (lender) to a free temporary use of the other side (loose-to-pass), and the latter undertakes to return the same object in that condition, in which it received it, taking into account the normal wear, or in a state, due to the contract, is made of contracts for free Use. The appropriate rules are applied to the specified contract.

86. Property under the enterprise rental agreement as a whole as the property complex is taken into account by the tenant at a cost determined in accordance with the transfer act and the lease agreement of the enterprise.

87. The object of fixed assets obtained under the lease agreement and the contract of free use, the tenant (loans) is taken into account on the off-balance sheet (except for the case when the object of the financial lease is taken into account on the lessee balance sheet) in the assessment adopted in the contract.

88. The facility of fixed assets obtained on the rights of financial lease is reflected by the tenant on the balance sheet after the end of the term adopted by the Finance Rental Agreement, if the ownership of this object at the tenant did not appear earlier.

89. If, according to the terms of the financial leased lease, leasing property is taken into account on the balance sheet of the lessee, the costs associated with obtaining leasing property, taken into account on account of capital investments, when making the specified property to accounting accounting, are written off on debt accounting accounts for fixed assets, for a separate subaccount "Renovated property".

When returning the leasing property to the lessor (if, under the terms of the contract, leasing property was taken into account on the balance sheet of the lessee), subject to the amount of leased payments provided for by the financial lease agreement, reflected in the accounting accounting of the lessee in the general order on account of the accounting of fixed assets in correspondence: with account account loans fixed assets, subaccount "rented property" - in the amount of the initial value; With the debit account of depreciation accounting, subaccount "Depreciation of property suitable in leasing" - on the amount of accrued depreciation.

90. When redeeming leasing property (if, under the terms of the financial lease agreement, leasing property is taken into account on the leaser balance) its value at the date of the transfer of ownership is written off by the lessee from the off-balance account. At the same time, the lessee is recorded on the specified value of the debit of the accounting account of fixed assets in correspondence with the loan account of the depreciation of fixed assets.

91. If, according to the terms of the financial leased lease, leased property is taken into account on the balance sheet of the lessee, then when redeeming leasing property and the transition to the ownership of the lessee, subject to the amount of the amount provided by the leased payment contracts, an internal entry is made on the accounting accounts of fixed assets, depreciation of fixed assets with data transfer With the relevant sub-accounts of the accounting account of leasing property on accounts for accounting for their own fixed assets.

92. Return of fixed assets after the lease term is reflected in accounting:

landlord - with an account of accounting for accounting of leased fixed assets on account of fixed assets;

tenant - writing off the off-balance account.

6.Fighter of fixed assets

93. Objects of fixed assets are dropped out of the organization as a result:

sales (implementation) of the object to another legal entity or physical face;

write off in case of moral and (or) physical wear;

transfers of fixed assets in the form of a contribution to the authorized (share) capital of other organizations;

elimination with accidents, natural disasters and other emergencies;

transmissions under managing contracts, donation of fixed assets;

write off the objects of fixed assets previously leased with the right of redemption, at the time of the transition of ownership of these fixed assets to the tenant;

for other reasons.

94. To determine the feasibility and unsuitability of fixed assets to further use, the impossibility or inefficiency of its recovery, as well as for registration of documentation for the write-off of these facilities in the organization (if the availability of fixed assets is essential) a permanent commission, a permanent commission can be created, Which includes relevant officials, including the Chief Accountant (accountant) and the persons on which the responsibility for the safety of fixed assets is entrusted. Representatives of the relevant inspections may be invited to participate in the work of the Commission.

The competence of the Commission includes:

inspection of the object to be debited using the necessary technical documentation, as well as accounting data, the establishment of an unfortunate object to restore and further use;

establishing the reasons for debiting an object (physical and moral wear, reconstruction, disruption of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of the object for the production of products, work and services or for managerial needs);

the identification of persons in the fault of which the premature disposal of facilities of fixed assets occurred, making proposals for attracting these persons to liability established by the current legislation;

the possibility of using individual nodes, parts, materials of the object being written off and the assessment on the basis of the prices of possible use, control over the seizure from the written off -holded means of non-ferrous and precious metals, the definition of weight and delivery to the appropriate warehouse;

monitoring the exemption from the covered facilities of the fixed assets of non-ferrous and precious metals, determining their quantity, weight;

drawing up an act to write-off of fixed assets (form N OS-4), an act to write-off of vehicles (form N OS-4A) (with an application of acts about accidents, reasons that caused an accident if they took place).

95. The results of the decision adopted by the Commission are issued as an act to write-off of fixed assets (form N OS-4) or an act for writing vehicles (form N OS-4A) with the data characterizing the object (the date of adoption of the object to accounting, the year of manufacture or construction , commissioning time, useful life, initial cost and amount of accrued depreciation according to accounting data, repairs, reasons for disposal with the substantiation of the causes of the inexpediency of using and the impossibility of recovery, the condition of the main parts, parts, nodes, structural elements). The act is approved by the head of the organization.

96. Details, nodes and units of disassembled and dismantled equipment suitable for repairing other facilities of fixed assets, as well as other materials come as scrap or scrap value, and unsuitable parts and materials come as secondary raw materials and are reflected in the debit of materials accounting account in correspondence with the account of accounting of financial results (paragraph 2000, by the order of the Ministry of Finance of Russia dated March 28, 2000, N 32N.

97. On the basis of the executed acts to write off the main funds or on the write-off of motor vehicles transferred to the accounting service of the organization, in the inventory card (inventory) there is a mark on the disposal of an object. Relevant records of the disposal of the facility of fixed assets are manufactured in the document discovered at the place of its location.

Inventory cards for retired facilities are stored during the period determined by the head of the organization.

98. The elimination of individual parts included in the facility with different useful life and taught as independent inventory objects is issued in the manner set out above.

99. Free transfer of fixed assets carried out under the contract of donation and the transfer of fixed assets to the ownership of another legal or individual in exchange for another product committed under the Mena Treaty is drawn up with an act (invoice) of acceptance and transfer of fixed assets (form N OS -one).

Based on the Act, the organization's accounting service makes the appropriate entry in the inventory card of the transmitted object and makes the specified card to the act (invoice) of the acceptance and transfer of fixed assets. On the removal of the card on the retired object, a mark is made in the document discovered by the location of the object (inventory).

The cost of the cost of these fixed assets is made on the basis of an act (invoice) acceptance and application of the contract of donation and a written communication (Avizo) of the host organization about adopting to accounting of this object or the exchange agreement.

100. The movement of fixed assets between the structural divisions of the organization is drawn up with an act (invoice) acceptance and transfer of fixed assets (form N OS-1). Return a leased object of fixed assets with the landlord is drawn up with an act (invoice) acceptance (form N OS-1), on the basis of which the tenant's accounting service removes the returned object from off-balanced accounting.

101. Write-off the cost of fixed assets is recorded in accounting deployed: the debit of accounting account (implementation) of fixed assets - the initial cost of the object, taking into account the accounting of fixed assets, and the costs associated with the disposal of fixed assets that are previously accumulated on the account account The costs of auxiliary production (accrued wages and contributing to social insurance of workers involved in operations on the disposal of fixed assets, taxes and fees paid from revenue in the implementation of fixed assets, etc.), and on the loan of the specified account - the amount of accrued depreciations, The amount of revenue from the sale of values \u200b\u200brelating to fixed assets (an item in the editorial office, initiated from the 2000 reporting of the Ministry of Finance of Russia dated March 28, 2000 N 32N.

102. The item is excluded from the 2000 financial statements - the order of the Ministry of Finance of Russia of March 28, 2000 N 32N ..

103. Revenues, expenses and losses from write-off from the balance sheet of fixed assets are reflected in accounting in the reporting period to which they relate. Revenues, expenses and losses from debiting fixed assets with accounting balances are subject to crediting from accounting account (implementation) on the financial results of the organization.

Editorial Document Taking into account
changes and additions

prepared legal
bureau "Code"

Methodical instructions on accounting of fixed assets (approved by the Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, as amended from 11/27/2006 No. 156n, from 10/25/2010 No. 132n, from 24.12.2010 No. 186n)

I. General provisions

1. These methodological instructions determine the procedure for the organization of accounting of fixed assets in accordance with the accounting Regulation "Accounting for fixed assets" of PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26N (registered in the Ministry of Justice of the Russian Federation April 28, 2001, registration number 2689).

These methodological instructions on accounting of fixed assets are applied to organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).

(as amended by the Order of the Ministry of Finance of Russia of 10/25/2010 No. 132n)

2. When making accounting assets as fixed assets, one-time implementation is needed:

a) use in the production of products, when performing work or services or for the management needs of the organization,

b) use for a long time, i.e. Useful use, longer than 12 months or an ordinary operating cycle, if it exceeds 12 months.

Useful use period is the period during which the use of fixed assets brings economic benefits (income) of the organization. For certain groups of fixed assets, useful life is determined on the basis of the amount of products (the scope of work in physical terms), which is expected to obtain from the use of these fixed assets,

c) the organization does not assume a subsequent resale of assets data,

d) the ability to organize economic benefits (income) in the future.

3. To fixed assets include: buildings, structures and gear devices, working and power machines and equipment, measuring and regulating devices and devices, computer equipment, vehicles, tools, manufacturing and economic equipment and accessories, worker, productive and tribal livestock, Perennial plantings, internal roads and other relevant objects.

As part of fixed assets are also taken into account: land plots, objects of environmental management (water, subsoil and other natural resources), capital investments on the root improvement of land (draincing, irrigation and other landlocative work), capital investments in rented facilities of fixed assets, if in accordance with The concluded lease agreement these capital investments are the property of the tenant.

4. Real guidelines are not applied to:

machines, equipment and other similar objects listed as

finished products in warehouses of manufacturers organizations like goods - in warehouses of organizations engaged in trading activities,

items deposited on installation or to be installed on the way

capital and financial investments.

5. Based on these methodological instructions, the Organization is developing internal provisions, instructions, other organizational expressive documents necessary to organize the accounting of fixed assets and controlling their use. These documents may be approved:

forms of applicable primary accounting documents for the admission, disposal and internal movement of fixed assets and the procedure for their design (compilation), as well as the rules for document management and technology processing technology,

the list of officials of the Organization, which is responsible for the admission, disposal and internal movement of fixed assets,

the procedure for monitoring the safety and rational use of fixed assets in the organization.

6. Accounting of fixed assets is carried out in order to:

a) the formation of the actual costs associated with the adoption of assets as fixed assets to accounting

b) the proper registration of documents and timely reflect of the receipt of fixed assets, their internal movement and disposal,

c) a reliable determination of the results of the sale and other disposal of fixed assets,

d) determining the actual costs associated with the content of fixed assets (technical inspection, maintenance in working condition, etc.),

e) ensuring control over the safety of fixed assets adopted by accounting,

e) analysis of the use of fixed assets

g) receipt of information about the basic means necessary for disclosure in the accounting reporting.

7. Operations for the movement (admission, internal movement, disposal) of fixed assets are made up by primary accounting documents.

Primary accounting documents should contain the following mandatory details established by the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (meeting of the legislation of the Russian Federation, 1996, No. 48, Art. 5369, 1998, No. 30, Art. 3619 , 2002, No. 13, Art. 1179, 2003, No. 1, Art. 2, No. 2, Art. 160, No. 27 (Part I), Art. 2700):

title of the document,

document compilation date

the name of the organization, on behalf of which a document was drawn up,

meters of economic operation in physical and monetary terms,

the name of the posts of persons responsible for the commission of the economic operation and the correctness of its design,

personal signatures of these individuals and their decryption.

In addition, additional details may be included in the primary accounting documents, depending on the nature of the economic operation, the requirements of regulatory legal acts and accounting documents, as well as accounting information technology.

Unified primary records of fixed assets, approved by the Resolution of the State Committee of the Russian Federation on Statistics dated January 21, 2003 No. 7 "On approval of unified forms of primary accounting documentation on the accounting of fixed assets" (on the conclusion of the Ministry of Justice of the Russian Federation This document in state registration does not need to be as well as the Ministry of Justice of the Russian Federation of February 27, 2003 No. 07/1891-YUD).

8. Primary accounting documents must be properly decorated, with the filling of all necessary details, and have the appropriate signatures.

9. Primary accounting documents can be drawn up on paper and (or) machine media.

Coding, identification programs and machine processing of documents on machine media must have protection and stored in an organization during the period set for storing relevant primary accounting documents.

10. The unit of accounting of fixed assets is an inventory facility. The inventory of fixed assets is recognized as an object with all devices and accessories, or a separate constructively separate item intended to perform certain independent functions, or a separate complex of structurally articulated items, which are a single intended intended to perform certain work. The complex of constructive articulated items is one or more items of one or different purposes that have shared devices and accessories, the overall control mounted on one foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

Example. The rolling lineup of road transport (cars of all brands and types, vehicles, trailers, trailers, semi-trailers of all kinds and destinations, motorcycles and motor collections) - All related to it and accessories are included in the inventory. The cost of the car includes the cost of a spare wheel with a tire, a chamber and a rim and ribbon, as well as a set of tools.

On the sea and river fleet, an inventory is each vessel, including basic and auxiliary engines, power plant, radio station, rescue agents, loading and unloading mechanisms, navigation and measuring instruments, on-board set of spare parts. The objects of industrial, cultural and household and economic equipment and rigging, which are on the vessel, but not its component that meet the requirements of the objects of objects to fixed assets are taken into account as separate inventory facilities.

Civil aviation aircraft engines due to the fact that the useful use of these engines differs from the useful use of the aircraft, is taken into account as separate inventory objects.

In the case of one object, several parts that have different useful life, each such part is taken into account as an independent inventory facility.

Capital investments in land plots, on a fundamental improvement of land (drainage, irrigative and other landlocative work), to objects of environmental management (water, subsoil and other natural resources) are taken into account as separate inventory facilities (by types of capital investments).

Capital investments on the fundamental improvement of land, in the area owned by the organization, are taken into account as part of the inventory facility in which capital investments were carried out.

Capital investments in the rented facility of fixed assets are taken into account by the tenant as a separate inventory facility, if in accordance with the lease agreement concluded these capital investments are the property of the tenant.

The object of fixed assets owned by two or several organizations is reflected by each organization as part of fixed assets in proportion to its share of common ownership.

11. For the organization of accounting and ensuring control over the safety of fixed assets, each inventory of fixed assets should be assigned to accounting inventory to accounting.

A number assigned to the inventory object can be denoted by attaching a metal token, applied with paint or otherwise.

In cases where the inventory facility has several parts that have different useful life and taking into account as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts is set for utility use for objects, the specified object is listed at one inventory number.

The inventory number assigned to the inventory of fixed assets is preserved for it for the entire period of its location in this organization.

Inventory numbers of retired inventory facilities of fixed assets are not recommended to assign objects newly accepted to accounting within five years at the end of the year of disposal.

12. Accounting for fixed assets under objects is carried out by accounting service using inventory cards of fixed assets (for example, a unified form of primary accounting documentation for the accounting of fixed assets No. OS-6 "Inventory card accounting card of fixed assets", approved by the Resolution of the State Committee of the Russian Federation statistics dated January 21, 2003 No. 7 "On approval of unified forms of primary accounting documentation for the accounting of fixed assets"). The inventory card opens to each inventory object.

Inventory cards can be grouped in a file in relation to the classification of fixed assets included in the depreciation groups approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups" (Meeting of the Legislation of the Russian Federation, 2002, No. 1 (Part II), Art. 52, 2003, No. 28, Art. 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

An organization that has a small number of fixed assets objects, which can be carried out in the inventory book with an indication of the necessary information about the facilities of fixed assets for their species and locations.

13. Filling in the inventory card (inventory) is based on the act (invoice) acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, relocation and disposal of the inventory of fixed assets. In the inventory card (inventory) should be given: the main data on the object of fixed assets, the period of its useful use, the method of accrual of depreciation, the mark of the non-depreciation (if there is a place), about the individual features of the object.

14. At the object of fixed assets leased, to organize the accounting of the specified facility on off-balance account in the accounting service of the tenant, it is also recommended to open an inventory card. This object can be taken into account by the tenant for the inventory number assigned to the landlord.

15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.

16. If there are a large number of fixed assets at the location in the structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the room and the date of the inventory card, the inventory number of the main funds object, the full name of the object, its initial value and information about the disposal of the object (moving) of the object.

17. Inventory cards on the objects of fixed assets adopted for accounting, as well as the disposed of fixed assets within a month, may be (until the end of the month) separately from the inventory cards of the remaining fixed assets.

18. Inventory card data is over a monthly currency with the data of synthetic accounting of fixed assets.

19. Based on the relevant accounting data, as well as technical documentation in the organization, controls the use of fixed assets.

Among the indicators characterizing the use of fixed assets may include, in particular: data on the presence of fixed assets with their own or leased, existing and unused, data on working time and downtime by groups of fixed assets, data on the production of products (works, services) in the context of fixed assets and others.

20. According to the degree of use, fixed assets are divided into the following:

in operation,

in stock (reserve),

under repair,

in the completion stage, retrofitting, reconstruction, modernization and partial liquidation,

on preservation.

21. Fixed assets depending on the organization's rights to them are divided into:

basic funds belonging to the right of ownership (including leased, transferred to free use, transferred to trust management),

fundamental funds from the organization in economic management or operational management (including leased, transferred to free use transferred to trust management),

fixed funds received by the Organization for rent

fixed assets received by the organization in gratuitous

use,

fixed assets obtained by the organization in trust

control.

II. Initial assessment of fixed assets

22. Fixed assets can be accepted for accounting in cases: acquisitions, structures and manufacturing for fee, structures and manufacturing in the organization itself, receipts from founders to deposit in authorized (share) capital, passion fund, receipts from legal entities and individuals free, obtaining a state and municipal unitary enterprise in the formation of the authorized capital, admission to subsidiaries (dependent) societies from the head organization, adventures in the order of privatization of state and municipal property by organizations of various organizational forms (joint-stock companies, etc.), in other cases.

23. Fixed assets are accepted for accounting at the initial cost.

24. The initial value of the fixed assets acquired for the fee (both new and used) is recognized as the amount of the actual cost of the organization for the acquisition, construction and manufacture, with the exception of value added tax and other taxes (except cases provided for by the legislation of the Russian Federation).

Actual acquisition costs, construction and manufacture of fixed assets are:

amounts paid in accordance with the contract supplier (seller),

amounts paid for the implementation of work under the construction contract and other treaties,

amounts paid for information and consulting services related to the acquisition of the facility of fixed assets,

state duties and other similar payments made in connection with the acquisition of the facility of fixed assets

Registered in the Ministry of Justice of the Russian Federation on November 21, 2003 N 5252

Ministry of Finance of the Russian Federation

ORDER
from 13.10.03 N 91n

On approval of guidelines

In fulfillment of the accounting reform program in accordance with the International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998, N 283 (Meeting of the legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

1. To approve the attached methodological instructions on accounting of fixed assets.

2. Recognize invalid:

Order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33N "On approval of methodological instructions on accounting of fixed assets" (on the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-WE, the order in state registration does not need);

Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32N "On Amendments to Methodical Instructions on Accounting Accounting of fixed assets" (on the conclusion of the Ministry of Justice of the Russian Federation of April 7, 2000, N 2550-ER Order in state registration does not need) .

Minister A.L.Kudrin

Approved
Order of the Ministry of Finance
Russian Federation
July 29, 1998 N 34N

Methodical instructions
Accounting for fixed assets

(as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

I. General provisions

1. These methodical instructions determine the procedure for the organization of accounting of fixed assets in accordance with the accounting Regulations "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26N (registered in the Ministry of Justice of the Russian Federation April 28, 2001, registration number 2689).

These methodological instructions on accounting of fixed assets are applied to organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit institutions and budgetary institutions).

2. When making accounting assets as fixed assets, one-time implementation is needed:

a) use in the production of products, when working or providing services or for the management needs of the organization;

b) use for a long time, i.e. Useful use, longer than 12 months or an ordinary operating cycle, if it exceeds 12 months.

Useful use period is the period during which the use of fixed assets brings economic benefits (income) of the organization. For individual groups of fixed assets, useful life is determined on the basis of the amount of products (the amount of work in physical terms), which is expected to obtain from the use of these fixed assets;

c) the organization does not expect a subsequent resale of assets data;

d) the ability to organize economic benefits (income) in the future.

3. To fixed assets include: buildings, structures and transfer devices, working and power machines and equipment, measuring and regulating devices and devices, computer equipment, vehicles, tools, manufacturing and economic equipment and accessories; Working, productive and tribal cattle, perennial plantings, intra-economic roads and other relevant objects.

The main funds are also taken into account: land plots; Objects of environmental management (water, subsoil and other natural resources); Capital investments on the indigenous improvement of land (draincing, irrigation and other landoral work); Capital investments in rented facilities of fixed assets, if, in accordance with the lease agreement, these capital investments are owned by the tenant.

4. Real guidelines are not applied to:

• machines, equipment and other similar subjects listed as ready-made products in warehouses of manufacturers organizations like goods - in warehouses of organizations engaged in trading activities;
• montage items or subject to installation on the way;
• capital and financial investments.

5. Based on these methodological instructions, the Organization is developing internal regulations, instructions, other organizational and administrative documents necessary to organize the accounting of fixed assets and control over their use. These documents may be approved:

• forms of applicable primary accounting documents for the receipt, disposal and internal movement of fixed assets and the procedure for their design (compilation), as well as the rules for document management and technology processing technology;
• the list of officials of the Organization, which is liable for admission, disposal and internal movement of fixed assets;
• the procedure for monitoring the safety and rational use of fixed assets in the organization.

6. Accounting of fixed assets is carried out in order to:

a) the formation of the actual costs associated with the adoption of assets as fixed assets to accounting;

b) the correct design of documents and timely reflect of the receipt of fixed assets, their internal displacement and disposal;

c) a reliable determination of the results of the sale and other disposal of fixed assets;

d) determining the actual costs associated with the content of fixed assets (technical inspection, maintenance in working condition, etc.);

e) ensuring control over the safety of fixed assets adopted by accounting;

e) analysis of the use of fixed assets;

g) receipt of information about the basic means necessary for disclosure in the accounting reporting.

7. Operations for the movement (admission, internal movement, disposal) of fixed assets are made up by primary accounting documents.

Primary accounting documents should contain the following mandatory details established by the Federal Law of November 21, 1996 N 129-FZ "On Accounting Accounting" (Meeting of the legislation of the Russian Federation, 1996, N 48, Art. 5369; 1998, N 30, Art. 3619 ; 2002, N 13, Art. 1179; 2003, N 1, Art. 2; N 2, Art. 160; N 27 (Part I), Art. 2700):

• title of the document;
• document preparation date;
• the name of the organization, on behalf of which a document is drawn up;
• maintenance of the economic operation;
• meters of economic operation in physical and monetary expressions;
• the name of posts responsible for the commission of the economic operation and the correctness of its design;
• personal signatures of these individuals and their decryption.

In addition, additional details may be included in the primary accounting documents, depending on the nature of the economic operation, the requirements of regulatory legal acts and accounting documents, as well as accounting information technology.

Unified primary records of fixed assets, approved by the Decree of the State Committee of the Russian Federation on Statistics dated January 21, 2003, N 7 "On approval of unified forms of primary accounting documentation for fixed assets" (on the conclusion of the Ministry of Justice of the Russian Federation This document in state registration does not need - a letter to the Ministry of Justice of the Russian Federation of February 27, 2003 N 07/1891-YUD).

8. Primary accounting documents must be properly decorated, with the filling of all necessary details, and have the appropriate signatures.

9. Primary accounting documents can be drawn up on paper and (or) machine media.

Coding, identification programs and machine processing of documents on machine media must have protection and stored in an organization during the period set for storing relevant primary accounting documents.

10. The unit of accounting of fixed assets is an inventory facility. The inventory of fixed assets is recognized as an object with all devices and accessories, or a separate constructively separate item intended to perform certain independent functions, or a separate complex of structurally articulated items, which are a single intended intended to perform certain work. The complex of constructive articulated items is one or more items of one or different purposes that have shared devices and accessories, the overall control mounted on one foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

Example. The rolling lineup of road transport (cars of all brands and types, vehicles, trailers, trailers, semi-trailers of all kinds and destinations, motorcycles and motor collections) - All related to it and accessories are included in the inventory. The cost of the car includes the cost of a spare wheel with a tire, a chamber and a rim and ribbon, as well as a set of tools.

On the sea and river fleet, an inventory is each vessel, including basic and auxiliary engines, power plant, radio station, rescue agents, loading and unloading mechanisms, navigation and measuring instruments, on-board set of spare parts. The objects of industrial, cultural and household and economic equipment and rigging, which are on the vessel, but not its component that meet the requirements of the objects of objects to fixed assets are taken into account as separate inventory facilities.

Civil aviation aircraft engines due to the fact that the useful use of these engines differs from the useful use of the aircraft, is taken into account as separate inventory objects.

In the case of one object, several parts that have different useful life, each such part is taken into account as an independent inventory facility. Capital investments in land plots, on a fundamental improvement of land (drainage, irrigative and other landlocative work), to objects of environmental management (water, subsoil and other natural resources) are taken into account as separate inventory facilities (by types of capital investments).

Capital investments on the fundamental improvement of land, in the area owned by the organization, are taken into account as part of the inventory facility in which capital investments were carried out.

Capital investments in the rented facility of fixed assets are taken into account by the tenant as a separate inventory facility, if in accordance with the lease agreement concluded these capital investments are the property of the tenant.

The object of fixed assets owned by two or several organizations is reflected by each organization as part of fixed assets in proportion to its share of common ownership.

11. For the organization of accounting and ensuring control over the safety of fixed assets, each inventory of fixed assets should be assigned to accounting inventory to accounting.

A number assigned to the inventory object can be denoted by attaching a metal token, applied with paint or otherwise.

In cases where the inventory facility has several parts that have different useful life and taking into account as separate inventory objects, each part is assigned a separate inventory number. If an object consisting of several parts is set for utility use for objects, the specified object is listed at one inventory number.

The inventory number assigned to the inventory of fixed assets is preserved for it for the entire period of its location in this organization.

Inventory numbers of retired inventory facilities of fixed assets are not recommended to assign objects newly accepted to accounting within five years at the end of the year of disposal.

12. Accounting for fixed assets under objects is maintained by the accounting service using inventory cards of fixed assets (for example, a unified form of primary accounting documentation for the accounting of fixed assets N OS-6 "Inventory card accounting card of fixed assets", approved by Decree of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for fixed assets"). The inventory card opens to each inventory object.

Inventory cards can be grouped in a file in relation to the classification of fixed assets included in the depreciation groups approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (Meeting of the legislation of the Russian Federation, 2002, N 1 (Part II), Art. 52; 2003, N 28, Art. 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).

An organization that has a small number of fixed assets objects, which can be carried out in the inventory book with an indication of the necessary information about the facilities of fixed assets for their species and locations.

13. Filling in the inventory card (inventory) is based on the act (invoice) acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, relocation and disposal of the inventory of fixed assets. In the inventory card (inventory) should be given: the main data on the object of fixed assets, its useful use; method of depreciation; Mark about non-depreciation (if there is); On the individual features of the object.

14. At the object of fixed assets leased, to organize the accounting of the specified facility on off-balance account in the accounting service of the tenant, it is also recommended to open an inventory card. This object can be taken into account by the tenant for the inventory number assigned to the landlord.

15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.

16. If there are a large number of fixed assets at the location in the structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the room and the date of the inventory card, the inventory number of the main funds object, the full name of the object, its initial value and information about the disposal of the object (moving) of the object.

17. Inventory cards on the objects of fixed assets adopted for accounting, as well as the disposed of fixed assets within a month, may be (until the end of the month) separately from the inventory cards of the remaining fixed assets.

18. Inventory card data is over a monthly currency with the data of synthetic accounting of fixed assets.

19. Based on the relevant accounting data, as well as technical documentation in the organization, controls the use of fixed assets.

The indicators characterizing the use of fixed assets may include, in particular: data on the presence of fixed assets with their own or leased division; existing and unused; data on working time and downtime by groups of fixed assets; Data on the production of products (works, services) in the context of facilities of fixed assets, etc.

20. According to the degree of use, fixed assets are divided into the following:

• in operation;
• in stock (reserve);
• under repair;
• in the stage of completion, re-equipment, reconstruction, modernization and partial liquidation; on preservation.

21. Fixed assets depending on the organization's rights to them are divided into:

• fixed assets belonging to the right of ownership (including leased, transmitted to free use, transferred to trust management);
• fundamental funds from the organization in economic management or operational management (including leased, transferred to free use transferred to trust management);
• fixed assets received by the Organization for Rent;
• fixed assets received by the Organization for free use;
• fixed assets received by the organization in trust management.

II. Initial assessment of fixed assets

22. Fixed assets can be accepted for accounting in cases: acquisitions, structures and manufacturing for fee; structures and manufacturing in the organization itself; receipts from founders to contributions to the authorized (share) capital, the Passion; receipts from legal entities and individuals free of charge; obtaining a state and municipal unitary enterprise in the formation of the authorized capital; revenues to subsidiaries (dependent) societies from the head organization; revenues in the order of privatization of state and municipal property by organizations of various organizational and legal forms (joint-stock company and others); in other cases.

23. Fixed assets are accepted for accounting at the initial cost.

24. The initial value of the fixed assets acquired for the fee (both new and used) is recognized as the amount of the actual cost of the organization for the acquisition, construction and manufacture, with the exception of value added tax and other taxes (except cases provided for by the legislation of the Russian Federation).

Actual acquisition costs, construction and manufacture of fixed assets are:

• amounts paid in accordance with the Supplier's contract (seller); the amounts paid for the implementation of work under the contract of construction contract and other treaties;
• the amounts paid for informational and consulting services related to the acquisition of the facility of fixed assets;
• registration fees, government duties and other similar payments made in connection with the acquisition (receipt) of rights to the facility of fixed assets;
• customs duties and customs fees;
• non-reportable taxes paid in connection with the acquisition of the facility of fixed assets;
• remuneration paid by intermediary organization and other persons through which the facility of fixed assets is purchased;
• other costs directly related to the acquisition, building and manufacturing facility of fixed assets.

Not included in the actual acquisition costs, construction or manufacturing of fixed assets of general economic and other similar costs, except when they are directly related to the acquisition, construction or manufacture of fixed assets. 25. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

26. The initial value of fixed assets in their manufacture itself is determined on the basis of the actual costs associated with the production of these fixed assets. Accounting and the formation of costs for the production of fixed assets are carried out by the organization in the manner prescribed for accounting for the costs of the relevant types of products manufactured by this organization.

27. The actual costs associated with the acquisition of the fundamental funds, with the exception of value-added tax and other taxes (except in cases provided for by the legislation of the Russian Federation), are recorded on the debit of accounting for investment in non-current assets in correspondence with accounting accounts.

When making fixed assets to accounting, on the basis of properly executed documents, the actual costs associated with the acquisition of fixed assets are debited from a loan account account for incomplete assets in correspondence with the debit of fixed assessment account.

In a similar order, the actual costs of building and manufacturing the organization of fixed assets, with the exception of value added tax and other taxes (except in cases provided for by the legislation of the Russian Federation) are reflected.

28. The initial value of the fixed assets included in the contribution to the authorized (share) capital of the organization is recognized by its monetary assessment agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

When the contribution to the authorized (share) capital of the organization in the form of fixed assets is recorded on the debit of accounting for investment in non-current assets in correspondence with accounting account of settlements with the founders.

The reflection of the establishment of the authorized capital of the organization in the amount of deposits of founders (participants) provided for by the constituent documents, including the cost of fixed assets, is made in accounting records on the debit of accounting account with the founders (relevant subaccount) in correspondence with the credit account of the accounting capital account.

The adoption of funds to accounting fundamental funds received at the expense of the contribution to the authorized (share) capital is reflected in the debit of the accounting account for fixed assets in correspondence with the loan account of investments in non-current assets.

In the same procedure, the initial value of the fixed assets obtained in the formation of the authorized capital, the Passion Fund is determined.

29. The initial value of the fixed assets received by the organization under the contract of donation (free) is recognized by their current market value at the date of adoption of accounting.

For the purposes of these Methodological Indications under the current market value it is understood as the amount of funds, which can be obtained as a result of the sale of the specified asset at the date of adoption of accounting.

In determining the current market value, prices on prices for similar fixed assets obtained in writing from manufacturers can be used; price level information available from state statistical authorities, trading inspections, as well as in the media and special literature; Expert conclusions (for example, appraisers) on the cost of individual facilities of fixed assets.

The initial value of fixed assets obtained by the organization under the contract of donation (free) are formed during the useful use of the organization's financial results as non-deactive income. The adoption of these fixed assets to accounting is reflected in the debit of accounting for investment in non-current assets in correspondence with accounting account for future periods, followed by reflection on the debit of records of fixed assets in correspondence with the loan account of investment accounts in non-current assets.

30. The initial value of fixed assets received under contracts involving the fulfillment of obligations (payment) by non-monetary means is recognized as the value of the values \u200b\u200btransferred or subject to the transmission by the Organization. The cost of values \u200b\u200btransmitted or to be transferred to the Organization is established on the basis of the price, in comparable circumstances, the organization usually determines the cost of similar values.

If it is impossible to establish the cost of values \u200b\u200btransferred or subject to the organization to be transferred, the cost of fixed assets obtained by the Organization under contracts providing for the fulfillment of obligations (payment) by non-monetary means is determined on the basis of the value in comparable circumstances, similar fixed assets are purchased.

The adoption of the fundamental funds received under contracts providing for the fulfillment of obligations (payment) by non-monetary means is reflected in the debit of accounting account for fixed assets in correspondence with the loan account account of investments in non-current assets.

31. Fixed assets obtained under the trust management agreement are taken into account in accordance with the order of the Ministry of Finance of the Russian Federation of November 28, 2001 N 97N "On approval of the indications of reflection in the accounting records of organizations related to the implementation of the Property Management Treaty" ( Registered by the Ministry of Justice of the Russian Federation on December 25, 2001, registration N 3123).

32. In the initial value of fixed assets defined in accordance with paragraphs 24 - 30 of these Methodological Indications, the actual costs of the organization for the delivery of fixed assets are also included and bringing them to a state suitable for use. 33. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

34. Capital investment of the Organization in long-term plantings, on the fundamental improvement of land (drainage, irrigating and other landlocked works) is included in the main funds at the end of the reporting year in the amount of costs related to the operational areas, regardless of the expiration date of the entire complex of work.

The amount of costs are made on the debit of the accounting account of fixed assets and the credit account account account for non-current assets, and appropriate entries are made in the inventory card for accounting for capital investments in perennial plantings, on the root improvement of land, followed by an increase in the initial cost of fixed assets.

35. In the event that, in accordance with the lease agreement concluded, capital investments in the leased fixed assets are the property of the tenant, the costs of completed capital work are discharged from the loan account account of investments in non-current assets in correspondence with the debit of fixed assets. The amount of costs produced by the tenant opens a separate inventory card to a separate inventory facility.

In case, in accordance with the lease agreement concluded, the tenant transfers the capital investment to the landlord, the costs of completed capital work, subject to compensation for the landlord, are debited from the loan account of investments in non-current assets in correspondence with the debit of accounting accounts.

36. Unaccounted facilities of fixed assets identified during the organization's assets and liabilities inventory are accepted for accounting at current market value and are reflected in the debit of accounting accounts for fixed assets in correspondence with the account of profits and losses as non-dealerization income.

37. Accounting of the facility of fixed assets in the inventory card is conducted in rubles. It is allowed to keep on the object of fixed assets in the inventory card in thousands of rubles. According to the facility of the fixed assets, the cost of which is expressed in foreign currency when purchased, its contractual value in foreign currency is also indicated in the inventory card.

38. The adoption of fixed assets to accounting is carried out on the basis of an approved by the head of the organization (invoice) of acceptance and transfer of fixed assets, which is drawn up for each separate inventory facility.

One act (invoice) acceptance and transmission of fixed assets may be taken into account to accountract for the same type of objects of the same value adopted to accounting at the same time.

The specified act approved by the head of the organization, together with the technical documentation, is transferred to the accounting service of the organization, which on the basis of this document opens the inventory card or makes a mark on the disposal of an object in the inventory card. Technical documentation relating to a specific inventory object can be transmitted at the place of operation of the object with an appropriate mark in the inventory card.

39. Machines and equipment that do not require installation (transport mobile means, construction mechanisms, etc.), as well as machines and equipment that require installation, but intended for the reserve (reserve) in accordance with the established technological and other requirements, are accepted for Accounting as fixed assets based on approved by the head of the act of acceptance and transfer of fixed assets.

40. If, according to the results of completion, retrofitting, reconstruction and modernization of the facility of fixed assets, a decision is made to increase its initial cost, then the data in the inventory card of this facility is adjusted. If the reflection of the adjustments in the specified inventory card is difficult, in return, a new inventory card opens (with the preservation of a previously assigned inventory number) with a reflection of new indicators characterizing a completed, recruited, reconstructed or upgraded object.

III. Subsequent assessment of fixed assets

41. The value of the fixed assets in which they are accepted for accounting is not subject to change, except for the cases established by the legislation of the Russian Federation and the Regulation on accounting "Accounting for fixed assets" PBU 6/01.

Changing the initial value of the facilities of the fixed assets in which they are accepted for accounting, allowed in cases of completion, retrofitting, reconstruction, modernization, partial liquidation and reassessment of fixed assets.

The revaluation of fixed assets is carried out in order to determine the real value of fixed assets by bringing the initial value of fixed assets in accordance with their market prices and reproducing conditions.

42. The cost of completion, retrofitting, reconstruction, the modernization of the facility of fixed assets is taken into account on the account of accounting for investments in non-current assets.

Upon completion of the work on completion, re-equipment, reconstruction, modernization of the object of fixed assets, the costs recorded on the account of accounting for investments in non-current assets, or increase the initial cost of this facility of fixed assets and are debited in debt accounting accounts for fixed assets, or are taken into account in the account of fixed assets. , In this case, a separate inventory card is opened in the amount of costs.

43. In accordance with the accounting Regulations, "Accounting for fixed assets" PBU 6/01 A commercial organization may not more than once a year (at the beginning of the reporting year) to overestimate groups of homogeneous facilities of fixed assets for the current (restorative) cost by indexing or direct recalculation According to documented market prices.

For the purposes of these guidelines under the current (restorative) cost of fixed assets, the amount of funds are understood to be paid by the Organization at the date of revaluation if it is necessary to replace any object.

Land plots and objects of environmental management (water, subsoil and other natural resources) revaluation are not subject to.

When determining the current (restorative) cost, data on similar products received from manufacturers' organizations can be used; information about the price level existing in state statistical authorities, trade inspections and organizations; price level information published in the media and special literature; assessment of the technical inventory bureau; Expert conclusions about the current (restorative) value of fixed assets.

44. When making a decision on the revaluation of fixed assets in a homogeneous group of facilities (buildings, structures, vehicles, etc.), organizations should be borne in mind that subsequent objects of the main means of the homogeneous group should be overestimated regularly to the cost of these objects The main funds according to which they are reflected in the accounting and accounting reporting, was not significantly different from the current (restorative) cost.

Example. The cost of facilities of fixed assets included in a homogeneous group of facilities at the beginning of the previous reporting year - 1000 thousand rubles; The current (restorative) cost of objects of this homogeneous group at the beginning of the reporting year of 1100 thousand rubles. The results of the revaluation were recorded in accounting accounts and accounting reports, since the arising difference is essential (1100 - 1000): 1000.

Example. The cost of facilities of fixed assets included in a homogeneous group of facilities at the beginning of the previous reporting year - 1000 thousand rubles; The current (restorative) cost of objects of this homogeneous group at the beginning of the reporting year is 1030 thousand rubles. The decision on revaluation is not accepted - the resulting difference is not essential (1030 - 1000): 1000.

45. In order to revaluate fixed assets in the organization, preparatory work should be carried out to implement the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The decision of the Organization on the reassessment as of the beginning of the reporting year is issued by the appropriate administrative document, mandatory for all organizations of the organization, which will be involved in the revaluation of fixed assets, and is accompanied by the preparation of the list of facilities subject to revaluation.

46. \u200b\u200bThe initial data for the revaluation of fixed assets are: initial cost or current (restorative) cost (if this object is revalued earlier), according to which they are taken into account in accounting as of December 31 of the previous reporting year; depreciation amount accrued in the entire time of use of an object as of the specified date; Documented data on the current (restorative) cost of revalued fixed assets as of January 1 of the reporting year.

The revaluation of the object of fixed assets is carried out by recalculating its initial cost or the current (restorative) cost, if this object is revalued earlier, and the amounts of depreciation accrued for the entire use of the object.

47. The results carried out as of the first number of reporting year of the revaluation of fixed assets are subject to reflection in accounting separately. The results of the revaluation are not included in the accounting reporting data of the previous reporting year and are accepted in the formation of accounting data at the beginning of the reporting year.

48. The amount of the accommodation of the main funds as a result of the revaluation is reflected in the debit of the accounting account of fixed assets in correspondence with the credit of the accounting account of additional capital. The amount of the accommodation of the facility of fixed assets equal to the amount of its mark-up conducted in the previous reporting periods and referred to account on the accounting of retained earnings (loss), refers to a loan account for accounting for unallocated profits (loss) in correspondence with the debit of fixed assets.

The amount of markdowns of the object of fixed assets as a result of the revaluation is reflected in the debit of accounting account for unallocated profits (loss) in correspondence with the loan account of fixed assets. The amount of markdowns of fixed assets refers to a decrease in the additional capital of the Organization formed by the amount of the reach of this facility conducted in previous reporting periods and is reflected in the accounting records of the debit account of additional capital accounting and the credit of the accounting account of fixed assets. Exceeding the summation of the object over the amount of the accrualness of it enrolled in the additional capital of the organization as a result of the revaluation conducted in previous reporting periods, is reflected in the debit of accounting account for retained earnings (loss) in correspondence with the credit of fixed assets.

When leaving the object of fixed assets, the amount of its completion is written off the debit of an account of additional capital accounting in correspondence with the credit account of the accounting of the unallocated profits of the Organization.

Example. The initial cost of the facility of fixed assets at the date of the first revaluation is 70 thousand rubles; useful life - 7 years; The annual depreciation amount is 10 thousand rubles; The accumulated amount of depreciation at the date of revaluation - 30 thousand rubles; Current regenerative cost - 105 thousand rubles; The difference between the value of the object, on which he was taken into account in accounting, and the current (reducing) cost - 35 thousand rubles; Coefficient of recalculation - 1.5 (105000: 70,000); The amount of recalculated depreciation 45 thousand rubles. (30000 x 1.5); The difference between the sum of recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45000 - 30,000); Sales amount reflected on the loan account of additional capital accounting is 20 thousand rubles. (35000 - 15000).

The cost of this facility at the date of the second revaluation is 105 thousand rubles; The amount of accrued depreciation for the year preceding reassessment - 15 thousand rubles. ((100%: 7 years) x 105000); The total amount of accumulated depreciation at the date of the second revaluation is 45 thousand rubles. (30000 + 15000); Current (replacement) cost as a result of the second revaluation - 63 thousand rubles; Recalculation coefficient 0.6 (63000: 105000); The amount of recalculated depreciation is 27 thousand rubles. (45000 x 0.6); The difference between the sum of recalculated depreciation and the amount of accumulated depreciation is 18 thousand rubles. (45000 - 27000); The amount of markdown is 24 thousand rubles. (105000 - 63000) - (45000 - 27000), of which, expected in debt accounting of additional capital accounting - 20 thousand rubles. And in the debit account of accounting for unallocated profits (loss) - in the amount of 4 thousand rubles.

Example. The initial cost of the facility of fixed assets at the date of the first revaluation is 200 thousand rubles; useful life - 10 years; The annual depreciation rate is 10% (100%: 10 years); The annual depreciation amount is 20 thousand rubles. (200000 x 10%); The amount of accumulated depreciation at the date of the first revaluation - 40 thousand rubles; current (restorative) cost - 150 thousand rubles; Coefficient of recalculation - 0.75 (150000: 200000); The amount of recalculated depreciation is 30 thousand rubles. (40000 x 0.75); The difference between the initial cost and the current (reducing) cost - 50 thousand rubles. (200000 - 150,000); The difference between the sum of the recalculated depreciation and the depreciation amount listed in accounting is 10 thousand rubles. (40000 - 30,000); The amount of markdown reflected in the debit of accounting account for unallocated profits (loss), 40 thousand rubles. (50,000 - 10,000).

The cost of the same facility at the date of the second revaluation is 150 thousand rubles; The amount of accrued depreciation for the year at the date of the second revaluation is 45 thousand rubles. (30000 + 150000 x 10%); current (restorative) cost at the date of the second revaluation - 225 thousand rubles; Recalculation coefficient - 1.5 (225000: 150000); The amount of recalculated depreciation is 67.5 thousand rubles. (45000 x 1.5); The difference between the current (restorative) cost of the object at the date of the second revaluation and at the date of the first revaluation is 75 thousand rubles. (225000 - 150,000); The difference between the sum of recalculated depreciation and the depreciation amount listed in accounting is 22.5 thousand rubles. (67500 - 45000); The amount of the accommodation is 52.5 thousand rubles. (75000 - 22500); Of it, it is assigned to the account of accounting for retained earnings (loss) 40 thousand rubles. and on credit account account for additional capital accounts 12.5 thousand rubles.

IV. Depreciation of fixed assets

49. The cost of facilities of fixed assets in the organization on the right of ownership, economic management, operational management (including facilities of fixed assets transferred to the rent, free use, trusting management) is repaid by accrual depreciation, unless otherwise established by the Regulation on Accounting " Accounting for fixed assets "PBU 6/01.

Under the objects of fixed assets of non-profit organizations, depreciation is not accrued. It is accrued to wear at the end of the reporting year based on the time-established use of their useful use. Movement of wear amounts on specified objects is taken into account on a separate off-balance account.

The objects of fixed assets are not subject to depreciation, the consumer properties of which over time do not change (land plots and objects of environmental management).

50. Accrual of depreciation on the facilities of fixed assets, leased, is made by the landlord.

Depreciation on the facilities of fixed assets included in the complex of property under the enterprise rental agreement is carried out by the tenant in the manner set out in this section for the facilities of fixed assets on the right of ownership.

The accrual of depreciation on the facilities of fixed assets, which is the subject of the financial lease agreement, is made by the lessor or the lessee, depending on the terms of the financial lease agreement.

51. Under the objects of the housing stock, which are used by the organization to extract income and are taken into account on the account of accounting for profitable investments in material values, depreciation is accrued in the general order.

52. According to the objects of real estate, the capital investments are completed, the relevant primary acceptance documents on acceptance documents are issued, the documents are transferred to state registration and actually exploited, depreciation is accrued in a general manner since the first day of the month following the month of commissioning. When making these facilities to accounting as fixed assets after state registration, a previously accrued depreciation amount is made.

Real estate objects are allowed for which capital investments are completed, the relevant primary acceptance documents on acceptance and transmission documents are issued, documents are transferred to state registration and actually exploited, to accept accounting as fixed assets with allocation on a separate subaccount to the accounting account of fixed assets.

53. Accrual of depreciation of fixed assets is made in one of the following ways:

• linear way;
• a method of reduced residue;
• a way to write off the cost of the number of years of useful use;
• the method of debiting value is proportional to the volume of products (works).

The use of one of the methods for accrualing depreciation on a group of homogeneous facilities of fixed assets is made during the entire useful use of objects included in this group.

Objects of fixed assets with cost no more than 10,000 rubles per unit, as well as acquired books, brochures, etc. The publication is allowed to write off on the cost of production (sales costs) as they leave them into production or operation. In order to ensure the safety of these objects, their movement should be organized in the organization.

54. To repay the cost of fixed assets, the annual depreciation amount is determined.

The annual depreciation amount is determined by:

a) with a linear method - based on the initial cost or current (restorative) cost (in the case of revaluation) of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful use of this object. Example. Purchased facility of fixed assets worth 120 thousand rubles. With a useful life of 5 years. The annual depreciation rate is 20 percent (100%: 5). The annual depreciation amount will be 24 thousand rubles. (120000 x 20: 100).

b) With the method of reduced residue - based on the residual value (initial cost or current (restorative) cost (in the case of revaluation) over the cons of the accrued depreciation) of the main funds object at the beginning of the reporting year, the depreciation rate calculated on the basis of the useful use of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply the acceleration coefficient equal to two; And according to the movable property constituting the object of financial leasing and applied to the active part of fixed assets, the acceleration coefficient can be used in accordance with the terms of the financial lease agreement not higher than 3.

Example. Purchased facility of fixed assets worth 100 thousand rubles. With a useful life of 5 years. The annual depreciation rate calculated on the basis of the useful use of 20 percent (100%: 5) increases by the acceleration coefficient 2; The annual depreciation rate will be 40 percent.

In the first year of operation, the annual amount of depreciation is determined on the basis of the initial cost formed when making the facility of fixed assets to accounting, 40 thousand rubles. (100000 x 40: 100). In the second year of operation, depreciation is accrued in the amount of 40 percent of the residual value at the beginning of the reporting year, i.e. The differences between the initial value of the object and the amount of depreciation accrued in the first year will be 24 thousand rubles. (100 - 40) x 40: 100). In the third year, depreciation is charged in the amount of 40 percent of the difference between the residual value of the object formed at the end of the second year of exploitation, and the depreciation amount accrued for the second year of operation, and will be 12.4 thousand rubles. ((60 - 24) x 40: 100), etc.

c) With a way to write off the cost of the sum of the number of years of useful use - based on the initial cost or (current (reducing)) value (in the case of revaluation) of the object of fixed assets and the ratio, in the number of the number of years remaining until the end of the useful life The object, and in the denominator - the amount of the number of years of the useful use of the object.

Example. Purchased facility of fixed assets worth 150 thousand rubles. Useful use of 5 years. The amount of the number of years of service life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified object, depreciation of 5/15 may be accrued, or 33.3%, which will be 50 thousand rubles, in the second year - 4/15, which will be 40 thousand rubles, on the third year - 3/15, which will be 30 thousand rubles. etc.

55. The accrual of depreciation deductions for fixed assets during the reporting year is made monthly independently of the method of accrual in the amount of 1/12 of the above annual sum.

In the case of the adoption of the facility of fixed assets to accounting, during the reporting year, the annual amount of depreciation is considered the amount determined from the first day of the month following the month of adoption of this facility to accounting accounting, to the reporting date of annual accounting reporting.

Example. In April of the reporting year, the object of fixed assets in the initial value of 20 thousand rubles were adopted to accounting; useful life - 4 years or 48 months (the organization uses a linear method); The annual amount of depreciation deductions in the first year of use will be (20000 x 8: 48) \u003d 3.3 thousand rubles.

56. According to the facilities of fixed assets used in the organization with the seasonal nature of production, the annual depreciation amount is accrued evenly during the period of the organization's work in the reporting year.

Example. The organization carrying out river transportation of goods within 7 months a year has acquired the facility of fixed assets whose initial value is 200 thousand rubles, useful life of 10 years. The annual depreciation rate is 10 percent (100%: 10 years). The annual depreciation amount of 20 thousand rubles (200 x 10%) is charged evenly within 7 months of work in the reporting year.

57. When applying depreciation accrual under the objects of the fixed assets of the method of debiting value in proportion to the volume of products (works), the annual amount of depreciation deductions is determined on the basis of the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the object of fixed assets and the alleged amount of products (works) For the entire useful life of such an object.

Example. Acquired a car with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage must be 5 thousand km, therefore, the annual amount of depreciation on the basis of the ratio of the initial value and the alleged amount of products will be 1 thousand rubles (5 x 80: 400).

59. The useful life of the facility of fixed assets is determined by the organization when making an object to accounting.

Determining the useful life of the facility of fixed assets, including facilities of fixed assets previously used by another organization, is made on the basis of:

• expected time to use in the organization of this object in accordance with the expected productivity or power;
• expected physical wear, depending on the mode of operation (number of shifts); natural conditions and influence of the aggressive environment, repair system;
• regulatory and other restrictions on the use of this facility (for example, the lease term).

60. In cases of improving (increase) of the initially adopted regulatory indicators of the functioning of the facility of fixed assets, as a result of the completion, retrofit, reconstruction or modernization, the organization is revised by the service life of useful for this object.

Example. The object of fixed assets worth 120 thousand rubles. and useful use for 5 years after 3 years of operation has been completed at a cost of 40 thousand rubles. The term of useful use is revised by 2 years. The annual amount of depreciation of 22 thousand rubles. Determined at the calculation of the residual value of 88 thousand rubles. \u003d 120000 - (120000 x 3: 5) + 40000 and a new useful life of 4 years.

61. The accrual of depreciation on the facility of fixed assets begins from the first day of the month following the month of the adoption of this facility to accounting, including the reserve (reserve), and is made until the cost of these objects is fully repayed.

62. The accrual of depreciation deductions over the object of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the object or the disposal of the object.

63. During the term of useful use of the facility of fixed assets, the accrual depreciation is not suspended, except for its transition cases by decision of the Organization's head for preservation for more than 3 months, as well as during the restoration period of which the duration of which exceeds 12 months.

The procedure for the conservation of facilities of fixed assets adopted by accounting is established and approved by the head of the organization. At the same time, it can be translated into conservation, as a rule, facilities of fixed assets in a certain technological complex and (or) having a finished cycle of the technological process.

64. The accrual of depreciation on fixed assets is made independently of the results of the organization's activities in the reporting period and is reflected in the accounting records of the reporting period to which it applies.

65. The amount of accrued depreciation deductions is reflected in accounting by accumulating appropriate amounts in a separate account, as a rule, on the debit of accounting costs of production costs (sales costs) in correspondence with the loan account of depreciation account.

Restoration of the facility of fixed assets can be carried out by repair, modernization and reconstruction.

67. The costs produced during the repair of fixed assets are recorded on the basis of the relevant primary accounting documents on the accounting of vacation operations (expense) of material values, accrual of remuneration, debt suppliers for the work performed on repair and other expenses.

The costs of repairing fixed assets are recorded in accounting on the debit of relevant cost accounting accounts for production costs (sales costs) in correspondence with the loan of accounting accounts.

68. In order to organize control over the timely receipt of facilities of fixed assets from repairing inventory cards for these objects in the card file, it is recommended to rearranged the "Fixed Repair Means" group. When the object of fixed assets is received from the repair, an appropriate movement of the inventory card is performed.

69. In order to uniformly incorporate the upcoming costs of repairing fixed assets in the cost of production (costs for the sale) of the reporting period, the organization may establish a reserve for the repair of fixed assets (including leased). To make a decision on the formation of a reserve for repair of fixed assets, documents confirming the correctness of the determination of monthly contributions, such as defective statements (justifying the need for repair work); data on the initial cost or current (restorative) cost (in case of revaluation) of fixed assets; estimates for repair; standards and data on the timing of repairs; The final calculation of deductions to the reserve for the repair of fixed assets.

When the reserve for the repair of fixed assets in the cost of production (sales costs) includes the amount of deductions calculated on the basis of the annual estimate cost of repair.

Example. The annual estimate of the cost of repairing fixed assets is 600 thousand rubles, the monthly reservation amount will be 50 thousand rubles. (600 thousand rubles: 12 months). In accounting, the education of the reserve for repair of fixed assets is reflected in the debit of accounting accounts for the production costs (sales costs) in correspondence with the credit account of the accounting reserves of the upcoming expenses (the corresponding subaccount).

As the repair work is performed, the actual costs associated with their conduct, regardless of the method of their execution (economic or with the attraction of the contractor), are debited in the debit of accounting of reserves of upcoming expenses (relevant subaccount) in correspondence with a loan or an account on which the specified costs are preliminarily taken into account. or account account accounts.

With the inventory of the reserve for the repair of fixed assets, excessive reserved amounts at the end of the reporting year are repaid and reflected in accounting by the method of red strister on the debit of accounting costs (selling costs) in correspondence with the loan account of the accounting reserves of the upcoming expenses.

In cases where the end of repair work on the facilities of fixed assets with a long term of their production and the essential volume of these works occurs in the next reporting year, the balance of the reserve for the repair of fixed assets formed in the reporting year is allowed not to be reversed. At the end of the specified repair work, the accrued amount of the reserve is reflected in the debit of accounting account for the reserves of the upcoming income and expenses in correspondence with the loan account and loss accounts as non-deactive income. 70. Accounting costs associated with modernization and reconstruction (including the costs of modernization carried out during the repair carried out with a periodicity of more than 12 months) of the facility of fixed assets are carried out in the manner prescribed to account for capital investments.

71. Acceptance of completed work on completion, re-equipment, reconstruction, the modernization of the facility of fixed assets is issued by the appropriate act.

72. In the case of the object of fixed assets of several parts, taking into account as separate inventory facilities and having a different useful life, the replacement of each such part during recovery is taken into account as the disposal and acquisition of an independent inventory facility.

73. The cost of maintaining fixed assets (technical inspection, maintenance in working condition) is included in the cost of maintenance of the production process and are reflected in the debit of accounting costs of production costs (sales costs) in correspondence with the loan of accounting accounts.

74. Costs associated with the movement of the facility of fixed assets (transport mobile means, excavators, grooves, cranes, construction mechanisms, etc.) within the organization, refer to the cost of production (selling).

Vi. Disposal of fixed assets

75. The cost of the facility of fixed assets that is eliminated or is not constantly used to produce products, performing work and the provision of services or for the management needs of the Organization, to write off from accounting.

76. The disposal of the facility of fixed assets is recognized in the accounting accounting of the Organization at the date of the one-time termination of the conditions of making them to accounting, given in paragraph 2 of these Methodical Indications.

The disposal of the facility of fixed assets may occur in cases:

• sales;
• write off in case of moral and physical wear;
• elimination with accidents, natural disasters and other emergencies;
• transmissions in the form of a contribution to the authorized (share) capital of other organizations, a Passion;
• transmissions under managing contracts, donation;
• transfer to subsidiary (dependent) society from the head organization;
• shortages and damage identified in the inventory of assets and obligations;
• partial liquidation when performing work on reconstruction;
• in other cases.

77. To determine the expediency (suitability) of further use of the facility of fixed assets, the possibility and effectiveness of its recovery, as well as for the design of the documentation, when retireing these facilities, a commission is created in the organization by order of the head, which includes the relevant officials, including the chief accountant ( Accountant) and persons on which the responsibility for the safety of fixed assets is entrusted. Representatives of inspections may be invited to participate in the work of the Commission, which, in accordance with the law, the functions of registration and supervision on certain types of property are assigned.

The competence of the Commission includes:

• inspection of the object of fixed assets to be debited using the necessary technical documentation, as well as accounting data, the establishment of expediency (suitability) of further use of the facility of fixed assets, the possibility and effectiveness of its recovery;
• establishing the reasons for the write-off of the facility of fixed assets (physical and moral wear, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of the object for the production of products, work and services or for managerial needs, etc.);
• identifying persons whose fault occurs the premature disposal of the object of fixed assets, making proposals for the involvement of these persons to liability established by law;
• the possibility of using individual nodes, parts, materials of the departing object of fixed assets and their assessment based on the current market value, control over the seizure of the main means of non-ferrous and precious metals written off as part of the object, the definition of weight and delivery to the appropriate warehouse; monitoring the exemption from the covered facilities of the fixed assets of non-ferrous and precious metals, determining their quantity, weight; Drawing up an act to write-off the object of fixed assets.

78. The decision taken by the Commission on the write-off of the fixed assessment facility is made in an act to write-off the object of fixed assets indicating data characterizing the object of fixed assets (the date of adoption of the object to accounting, the year of manufacture or construction, the time of commissioning, useful use, the initial cost and the amount of accrued depreciation, revaluation, repairs, reasons for disposal with their rationale, the condition of the main parts, parts, nodes, structural elements). The act to write-off the facility of fixed assets is approved by the head of the organization.

79. Details, nodes and aggregates of the departing facility of fixed assets suitable for repairing other facilities of fixed assets, as well as other materials come at the current market value at the debit of accounting accounts in correspondence with the loan account account and loss accounts as operating income.

80. On the basis of a decorated act to write off the fixed assets transferred to the accounting service of the organization, a mark on the disposal of the object of fixed assets is made in the inventory card. The relevant records of the disposal of the facility of fixed assets are also produced in the document discovered at the place of its location.

Inventory cards for disposable fixed assets are stored during the period established by the head of the organization in accordance with the rules of the organization of the state archival case, but at least five years.

81. Transfer by the organization of the facility of fixed assets to the property of other persons is issued as an act of acceptance and transfer of fixed assets.

Based on the specified act, an appropriate entry is made in the inventory card of the transmitted facility of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. On the seizure of the inventory card to the retired facility of fixed assets, a mark is made in the document discovered by the location of the object.

82. The movement of the object of fixed assets between the structural divisions of the organization by the disposal of the facility of fixed assets is not recognized. This operation is issued as an act of acceptance and transfer of fixed assets.

Return a leased object of fixed assets to the Lessor is also issued as an act of acceptance and transmission, on the basis of which the Tenant Accounting Service writes off the returned object from off-balance accounting.

83. The disposal of individual parts that are part of the object of fixed assets with different useful life and taken into account as separate inventory objects is issued and reflected in accounting in the manner presented above in this section.

84. Write-off the cost of the facility of fixed assets is reflected in accounting, as a rule, on the subaccount of accounting for the disposal of fixed assets discovered to the accounting account of fixed assets. At the same time, the initial (restorative) value of the object of fixed assets in correspondence with the appropriate subaccount of the accounting account of fixed assets is written off into the debit of the specified subaccount, and on the loan of the specified subaccount - the amount of accrued depreciation for useful use in the organization of this object in correspondence with the debit of depreciation accounting. At the end of the disposal procedure, the residual cost of the facility of fixed assets is written off from the loan of the subaccount of accounting for the disposal of fixed assets in the debit of profit and loss accounts as operating expenses.

The costs associated with the disposal of the facility of fixed assets are taken into account on the debit of profit and loss accounts as operating costs. These expenses can be previously accumulated on the account of accounting costs of auxiliary production. On the loan of the profit and loss account as operating income, the amount of revenue from the sale of values \u200b\u200brelating to the retired facility of fixed assets is taken into account, the cost of the credentials received from the disassembly of the object of fixed assets at the price of possible use.

85. The disposal of the facility of the fixed assets transferred to the deposit into the authorized (share) capital, the share fund in the amount of its residual value is recorded in accounting on the debit of accounting account and credit accounting account of fixed assets.

Earlier on the arrears of the contribution to the authorized (share) capital, the PAUTO Fund is recorded on the debit of accounting of financial investments in correspondence with the loan account of accounting for the value of the residual value of the object of fixed assets transferred to the deposit account in the authorized (share) capital, mutual The foundation, and in the event of a complete repayment of the value of such an object - in the conditional assessment adopted by the Organization, with the assignment of the amount of assessment on financial results.

86. Revenues and expenses from the disposal of the facility of fixed assets are subject to enrollment on the account of profits and losses as operating income and expenses and are recorded in accounting in the reporting period to which they relate.

When determining the current (restorative) cost, data on similar products received from manufacturers' organizations can be used; information about the price level existing in state statistical authorities, trade inspections and organizations; price level information published in the media and special literature; assessment of the technical inventory bureau; Expert conclusions about the current (restorative) value of fixed assets.

44. When making a decision on the revaluation of fixed assets in a homogeneous group of facilities (buildings, structures, vehicles, etc.), organizations should be borne in mind that subsequent objects of the main means of the homogeneous group should be overestimated regularly to the cost of these objects The main funds according to which they are reflected in the accounting and accounting reporting, was not significantly different from the current (restorative) cost.

Example. The cost of facilities of fixed assets included in a homogeneous group of facilities at the end of the previous reporting year - 1000 thousand rubles; The current (restorative) cost of objects of this homogeneous group at the end of the reporting year is 1100 thousand rubles. The results of the revaluation were recorded in accounting accounts and accounting reports, since the arising difference is essential (1100 - 1000): 1000.

Example. The cost of facilities of fixed assets included in a homogeneous group of facilities at the end of the previous reporting year - 1000 thousand rubles; The current (restorative) cost of objects of this homogeneous group at the end of the reporting year is 1030 thousand rubles. The decision on revaluation is not accepted - the resulting difference is not essential (1030 - 1000): 1000.

45. In order to revaluate fixed assets in the organization, preparatory work should be carried out to implement the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.

The decision of the Organization on the revaluation at the end of the reporting year is issued by the appropriate administrative document, mandatory for all organizations of the organization, which will be involved in the revaluation of fixed assets, and is accompanied by the preparation of the list of fixed assets subject to revaluation.

46. \u200b\u200bThe initial data for the revaluation of fixed assets are: initial cost or current (restorative) cost (if this object is revalued earlier), according to which they are recorded in accounting on the reassessment date; depreciation amount accrued in the entire time of use of an object as of the specified date; Documented data on the current (restorative) value of the revalued facilities of fixed assets as of December 31 of the reporting year.

The revaluation of the object of fixed assets is carried out by recalculating its initial cost or the current (restorative) cost, if this object is revalued earlier, and the amounts of depreciation accrued for the entire use of the object.

47. The results of the reassessment of fixed assets carried out at the end of the reporting year are reflected in accounting apart.

48. The amount of the accommodation of the object of fixed assets as a result of the revaluation is reflected in the debit bills accounting of fixed assets in Credit correspondence bills Accounting for additional capital. The amount of the accommodation supply of the object of fixed assets equal to the amount of its markup, carried out in previous reporting periods and referred to the financial result as other expenses, refers to credit bills accounting for other income and expenses in correspondence with the debit bills Accounting fixed assets.

The amount of markdown of fixed assets as a result of the revaluation is reflected in the debit bills bills Accounting fixed assets. The amount of markdowns of the facility of fixed assets refers to a decrease in the additional capital of the Organization formed in the account of the amount of the reach of this facility conducted in previous reporting periods and is reflected in the debt accounting bills Accounting for additional capital and loan bills Accounting fixed assets. Exceeding the summation of the object over the amount of the accommodation of it enrolled in the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is reflected in the debit bills accounting for other income and expenses in Credit Current bills Accounting fixed assets.

When disposing of the object of fixed assets, the amount of its completion is written off his debit bills Accounting for additional capital in Credit correspondence bills accounting for unallocated profits of the organization.

Example. The initial cost of the object of fixed assets at the date of the first revaluation is 70 thousand rubles; useful life - 7 years; The annual amount of depreciation deductions is 10 thousand rubles; The accumulated amount of depreciation on the reassessment date is 30 thousand rubles; Current replacement cost - 105 thousand rubles; The difference between the value of the object on which he was taken into account in accounting, and the current (restorative) cost - 35 thousand rubles; Coefficient of recalculation - 1.5 (105000: 70,000); The sum of the recalculated depreciation of 45 thousand rubles. (30000 x 1.5); The difference between the sum of the recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45000 - 30,000); The amount of the cash flow reflected on the loan bills Accounting for additional capital - 20 thousand rubles. (35000 - 15000).

The cost of this facility at the date of the second revaluation is 105 thousand rubles; The amount of accrued depreciation for the year preceding reassessment - 15 thousand rubles. ((100%: 7 years) x 105,000); The total amount of accumulated depreciation at the date of the second revaluation is 60 thousand rubles. (45,000 + 15,000); current (replacement) cost as a result of the second revaluation - 52.5 thousand rubles; Recalculation coefficient 0.5 (52 500: 105 000); The amount of recalculated depreciation is 30 thousand rubles. (60,000 x 0.5); The difference between the sum of recalculated depreciation and the amount of accumulated depreciation is 30 thousand rubles. (60 000 - 30 000); The amount of markdown of the object is 22.5 thousand rubles. (105,000 - 52 500) - (60 000 - 30 000), of which, expected in the debit account of the accounting of additional capital - 20 thousand rubles. And in debt accounting accounts for other incomes and expenses - in the amount of 2.5 thousand rubles.

Example. The initial cost of the object of fixed assets at the date of the first revaluation is 200 thousand rubles; useful life - 10 years; The annual depreciation rate is 10% (100%: 10 years); The annual depreciation amount is 20 thousand rubles. (200000 x 10%); The amount of accumulated depreciation at the date of the first revaluation is 40 thousand rubles; current (restorative) cost - 150 thousand rubles; Coefficient of recalculation - 0.75 (150000: 200000); The amount of recalculated depreciation is 30 thousand rubles. (40000 x 0.75); The difference between the initial cost and the current (reducing) cost - 50 thousand rubles. (200000 - 150,000); The difference between the sum of recalculated depreciation and the amount of depreciation, which listed in accounting, is 10 thousand rubles. (40000 - 30,000); The amount of markdown reflected in the debit account of the account of other income and expenses - 40 thousand rubles. (50,000 - 10,000).

The cost of the same object at the date of the second revaluation is 150 thousand rubles; The amount of accrued depreciation per year at the date of the second revaluation - 45 thousand rubles. (30000 + 150000 x 10%); current (restorative) cost on the date of the second revaluation - 225 thousand rubles; Recalculation coefficient - 1.5 (225000: 150000); The amount of recalculated depreciation is 67.5 thousand rubles. (45000 x 1.5); The difference between the current (restorative) value of the object at the date of the second revaluation and at the date of the first revaluation - 75 thousand rubles. (225000 - 150,000); The difference between the sum of the recalculated depreciation and the amount of depreciation, which listed in accounting is 22.5 thousand rubles. (67500 - 45000); The amount of the accommodation of the object is 52.5 thousand rubles. (75000 - 22500), from it is expected on credit bills accounting for other income and expenses 40 thousand rubles. And on credit account account account for additional capital of 12.5 thousand rubles.

IV. Depreciation of fixed assets

49. The cost of facilities of fixed assets in the organization on the right of ownership, economic management, operational management (including facilities of fixed assets transferred to the rent, free use, trust management) is repaid by depreciation, unless otherwise established Regulation In accounting "Accounting for fixed assets" PBU 6/01.

Under the objects of fixed assets of non-profit organizations, depreciation is not accrued. It is accrued to wear at the end of the reporting year based on the time-established use of their useful use. Movement of wear amounts on specified objects is taken into account on a separate off-balance account.

The objects of fixed assets are not subject to depreciation, the consumer properties of which over time do not change (land plots and objects of environmental management).

50. Accrual of depreciation on the facilities of fixed assets, leased, is made by the landlord.

The accrual of depreciation on the facilities of the fixed assets included in the complex of property under the enterprise rental agreement is carried out by the tenant in the manner set out in this section for the facilities of fixed assets on the right of ownership.

The accrual of depreciation on the facilities of fixed assets, which is the subject of the financial lease agreement, is made by the lessor or the lessee, depending on the terms of the Finance Rental Agreement.

51. Under the objects of the housing stock, which are used by the organization to extract income and are taken into account on the account of accounting for profitable investments in material values, depreciation is accrued in the general order.

52. For real estate facilities for which capital investments are completed, depreciation is charged in general on the first day of the month following the month of adoption of the object to accounting. Real estate objects, ownership of which are not registered in the procedure established by law, are made to accounting as fixed assets with allocation on a separate subaccount to the accounting account of fixed assets.

53. Accrual of depreciation of fixed assets is made in one of the following ways:

linear way;

a method of reduced residue;

a way to write off the cost of the number of years of useful use;

the method of debiting value is proportional to the volume of products (works).

The use of one of the methods for accrualing depreciation on a group of homogeneous facilities of fixed assets is made during the entire useful use of objects included in this group.

54. To repay the cost of fixed assets, the annual depreciation amount is determined.

The annual depreciation amount is determined by:

a) with a linear method - based on the initial cost or current (restorative) cost (in the case of revaluation) of the object of fixed assets and the rate of depreciation, calculated on the basis of the useful use of this object.

Example. Purchased object of fixed assets worth 120 thousand rubles. With a useful life of 5 years. Annual depreciation rate - 20% (100%: 5). The annual depreciation amount will be 24 thousand rubles. (120 000 x 20: 100).

b) With the method of reduced residue - based on the residual value (initial cost or current (restorative) cost (in the case of revaluation) over the cons of the accrued depreciation) of the main funds object at the beginning of the reporting year, the depreciation rate calculated on the basis of the useful use of this object . At the same time in accordance with legislation Of the Russian Federation, small businesses can apply the acceleration coefficient equal to two; And according to the movable property constituting the object of financial leasing and applied to the active part of fixed assets, the acceleration coefficient can be used in accordance with the terms of the financial lease agreement not higher than 3.

Example. Purchased object of fixed assets worth 100 thousand rubles. With a useful life of 5 years. The annual depreciation rate calculated on the basis of the useful use of 20% (100%: 5) increases by the acceleration coefficient 2; Annual depreciation rate will be 40%.

In the first year of operation, the annual amount of depreciation deductions is determined on the basis of the initial cost formed when the object of fixed assets to accounting is 40 thousand rubles. (100000 x 40: 100). In the second year of operation, depreciation is accrued in the amount of 40 percent of the residual value at the beginning of the reporting year, i.e. The difference between the initial cost of the object and the amount of depreciation accrued for the first year, and will be 24 thousand rubles. (100 - 40) x 40: 100). In the third year of operation, depreciation is charged in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of exploitation, and the amount of depreciation accrued for the second year of operation, and will be 12.4 thousand rubles. (60 - 24) x 40: 100), etc.

c) with the way of writing the cost of the amount of the number of years of useful use - based on the initial cost or (current (restorative) cost (in the case of a revaluation) of the object of fixed assets and the relation, in the numerator of which the number of years remaining until the end of the useful use of the object , and in the denominator - the amount of the number of years of the useful use of the object.

Example. Purchased object of fixed assets worth 150 thousand rubles. Useful use of 5 years. The amount of the number of years of service life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified object, depreciation in the amount of 5/15 or 33.3% may be accrued, which will be 50 thousand rubles., In the second year - 4/15, which will be 40 thousand rubles., On the third year - 3 / 15, which will be 30 thousand rubles. etc.

55. The accrual of depreciation deductions for fixed assets during the reporting year is made monthly independently of the method of accrual in the amount of 1/12 of the above annual sum.

In the case of the adoption of the facility of fixed assets to accounting, during the reporting year, the annual amount of depreciation is considered the amount determined from the first day of the month following the month of adoption of this facility to accounting accounting, to the reporting date of annual accounting reporting.

Example. In April of the reporting year, the object of fixed assets in the initial value of 20 thousand rubles were adopted to accounting; useful life - 4 years or 48 months (the organization uses a linear method); The annual amount of depreciation deductions in the first year of use will be (20000 x 8:48) \u003d 3.3 thousand rubles.

56. According to the facilities of fixed assets used in the organization with the seasonal nature of production, the annual depreciation amount is accrued evenly during the period of the organization's work in the reporting year.

Example. An organization that carries out the river transportation of goods within 7 months a year acquired the facility of fixed assets, the initial value of which is 200 thousand rubles, useful use of 10 years. The annual rate of depreciation deductions is 10% (100%: 10 years). The annual depreciation amount of 20 thousand rubles (200 x 10%) is charged evenly within 7 months of work in the reporting year.

57. When applying depreciation accrual under the objects of the fixed assets of the method of debiting value in proportion to the volume of products (works), the annual amount of depreciation deductions is determined on the basis of the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial value of the object of fixed assets and the alleged amount of products (works) For the entire useful life of such an object.

Example. Acquired a car with an estimated mileage of up to 400 thousand km, worth 80 thousand rubles. In the reporting period, the mileage must be 5 thousand km, therefore, the annual amount of depreciation on the basis of the ratio of the initial value and the alleged amount of products will be 1 thousand rubles (5 x 80: 400).

59. The useful life of the facility of fixed assets is determined by the organization when making an object to accounting.

Determining the useful life of the facility of fixed assets, including facilities of fixed assets previously used by another organization, is made on the basis of:

expected time to use in the organization of this object in accordance with the expected productivity or power;

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

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

60. In cases of improving (increase) of the initially adopted regulatory indicators of the functioning of the facility of fixed assets as a result of the completed, retrofitting, reconstruction or modernization, the organization is revised by the useful life for this object.

Example. The object of fixed assets worth 120 thousand rubles. and useful use for 5 years after 3 years of operation has been re-equipment worth 40 thousand rubles. The term of useful use is revised by 2 years. The annual amount of depreciation deductions in the amount of 22 thousand rubles. Determined at the calculation of the residual value of 88 thousand rubles. \u003d 120000 - (120000 x 3: 5) + 40000 and a new useful life of 4 years.

61. The accrual of depreciation on the facility of fixed assets begins from the first day of the month following the month of the adoption of this facility to accounting, including the reserve (reserve), and is made until the cost of these objects is fully repayed.

62. The accrual of depreciation deductions over the object of fixed assets is terminated from the first day of the month following the month of full repayment of the value of the object or the disposal of the object.

63. During the term of useful use of the facility of fixed assets, the accrual of depreciation deductions is not suspended, except for the conservation of it by decision of the head of the Organization for preservation for more than 3 months, as well as during the restoration period of which the duration of which exceeds 12 months.

The procedure for the conservation of facilities of fixed assets adopted by accounting is established and approved by the head of the organization. At the same time, it can be translated into conservation, as a rule, facilities of fixed assets in a certain technological complex and (or) having a finished cycle of the technological process.

64. The accrual of depreciation on fixed assets is made independently of the results of the organization's activities in the reporting period and is reflected in the accounting records of the reporting period to which it applies.

65. The sum of accrued depreciation deductions is reflected in accounting by accumulating appropriate amounts on a separate account, as a rule, the debit accounts Accounting for production costs (sales costs) in credit correspondence bills Depreciation.

Restoration of the facility of fixed assets can be carried out by repair, modernization and reconstruction.

67. The costs produced during the repair of fixed assets are recorded on the basis of the relevant primary accounting documents on the accounting of vacation operations (expense) of material values, accrual of remuneration, debt suppliers for the work performed on repair and other expenses.

The repair costs of the facility of fixed assets are recorded in accounting on the debit of the relevant accounts

68. In order to organize control over the timely receipt of facilities of fixed assets from repairing inventory cards for these objects in the card file, it is recommended to rearranged the "Fixed Repair Means" group. When the object of fixed assets is received from the repair, an appropriate movement of the inventory card is performed.

70. Accounting costs associated with modernization and reconstruction (including the costs of modernization carried out during the repair carried out with a periodicity of more than 12 months) of the facility of fixed assets are carried out in the manner prescribed to account for capital investments.

71. Acceptance of completed work on completion, re-equipment, reconstruction, the modernization of the facility of fixed assets is issued by the appropriate act.

72. In the case of the object of fixed assets of several parts, taking into account as separate inventory facilities and having a different useful life, the replacement of each such part during recovery is taken into account as the disposal and acquisition of an independent inventory facility.

73. The cost of maintaining the main funds object (technical inspection, maintenance in working condition) is included in the cost of maintenance of the production process and are reflected in the debit accounts Accounting for the cost of production (sales costs) in correspondence with credit account account accounts.

74. Costs associated with the movement of the facility of fixed assets (transport mobile means, excavators, grooves, cranes, construction mechanisms, etc.) within the organization, refer to the cost of production (selling).

Vi. Disposal of fixed assets

75. The cost of the facility of fixed assets that is eliminated or is not constantly used to produce products, performing work and the provision of services or for the management needs of the Organization, to write off from accounting.

76. The disposal of the facility of fixed assets is recognized in the accounting accounting of the Organization at the date of the one-time termination of the conditions for making them to accounts given in paragraph 2 These guidelines.

The disposal of the facility of fixed assets may occur in cases:

write off in case of moral and physical wear;

elimination with accidents, natural disasters and other emergencies;

transmissions in the form of a contribution to the authorized (share) capital of other organizations, a Passion;

transmissions under managing contracts, donation;

transfer to subsidiary (dependent) society from the head organization;

shortages and damage identified in the inventory of assets and obligations;

partial liquidation when performing work on reconstruction;

in other cases.

77. To determine the expediency (suitability) of further use of the facility of fixed assets, the possibility and effectiveness of its recovery, as well as for the design of the documentation, when retireing these facilities, a commission is created in the organization by order of the head, which includes the relevant officials, including the chief accountant ( Accountant) and persons on which the responsibility for the safety of fixed assets is entrusted. Representatives of inspections may be invited to participate in the work of the Commission, which, in accordance with the law, the functions of registration and supervision on certain types of property are assigned.

The competence of the Commission includes:

inspection of the object of fixed assets to be debited using the necessary technical documentation, as well as accounting data, the establishment of expediency (suitability) of further use of the facility of fixed assets, the possibility and effectiveness of its recovery;

establishing the reasons for the write-off of the facility of fixed assets (physical and moral wear, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of the object for the production of products, work and services or for managerial needs, etc.);

identifying persons whose fault occurs the premature disposal of the object of fixed assets, making proposals for the involvement of these persons to liability established by law;

the possibility of using individual nodes, parts, materials of the departing object of fixed assets and their assessment based on the current market value, control over the seizure of the main means of non-ferrous and precious metals written off as part of the object, the definition of weight and delivery to the appropriate warehouse; monitoring the exemption from the covered facilities of the fixed assets of non-ferrous and precious metals, determining their quantity, weight;

drawing up an act to write-off the object of fixed assets.

78. The decision taken by the Commission on the write-off of the fixed assessment facility is made in an act to write-off the object of fixed assets indicating data characterizing the object of fixed assets (the date of adoption of the object to accounting, the year of manufacture or construction, the time of commissioning, useful use, the initial cost and the amount of accrued depreciation, revaluation, repairs, reasons for disposal with their rationale, the condition of the main parts, parts, nodes, structural elements). The act to write-off the facility of fixed assets is approved by the head of the organization.

79. Details, nodes and aggregates of the departing facility of fixed assets suitable for the repair of other facilities of fixed assets, as well as other materials come at the current market value at the date of write-off of fixed assets.

80. On the basis of a decorated act to write off the fixed assets transferred to the accounting service of the organization, a mark on the disposal of the object of fixed assets is made in the inventory card. The relevant records of the disposal of the facility of fixed assets are also produced in the document discovered at the place of its location.

Inventory cards for disposable fixed assets are stored during the period established by the head of the organization in accordance with the rules of the organization of the state archival case, but at least five years.

81. Transfer by the organization of the facility of fixed assets to the property of other persons is issued as an act of acceptance and transfer of fixed assets.

Based on the specified act, an appropriate entry is made in the inventory card of the transmitted facility of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. On the seizure of the inventory card to the retired facility of fixed assets, a mark is made in the document discovered by the location of the object.

82. The movement of the object of fixed assets between the structural divisions of the organization by the disposal of the facility of fixed assets is not recognized. This operation is issued as an act of acceptance and transfer of fixed assets.

Return a leased object of fixed assets to the Lessor is also issued as an act of acceptance and transmission, on the basis of which the Tenant Accounting Service writes off the returned object from off-balance accounting.

83. The disposal of individual parts that are part of the object of fixed assets with different useful life and taken into account as separate inventory objects is issued and reflected in accounting in the manner presented above in this section.

85. The disposal of the object of fixed assets transferred to the deposit in the authorized (share) capital, the share fund in the amount of its residual value is reflected in accounting on the debit of accounting account and loan bills Accounting fixed assets.

Earlier on the arrears of the contribution to the authorized (share) capital, the share fund is recorded on the debit bills Accounting for financial investments in correspondence with the credit account account account for the value of the residual value of the object of fixed assets transferred to the deposit to the authorized (share) capital, the PAUD Fund, and in the event of a complete repayment of such an object - in the conditional assessment adopted by the Organization, with the assignment Amount of evaluation for financial results.

86. Revenues and expenses from the disposal of the object of fixed assets are subject to enrollment on score Profits and losses as other income and expenses and are reflected in accounting in the reporting period to which they relate.