When necessary
In most cases, an accounting certificate about the availability of fixed assets also shows their residual value according to the balance sheet. She:
- helps business owners and its participants analyze the composition and condition of the company’s non-current assets;
- confirms the calculation of income tax;
- promotes insurance, as well as obtaining investments and loans.
The document in question shows the cost of the operating system on a specific date. At the same time, the accounting certificate on the book value of fixed assets is not included in the mandatory financial statements.
Here we remind you about paragraph 49 of the “Accounting and Reporting Regulations” (approved by order of the Ministry of Finance of Russia dated August 29, 1998 No. 34n). According to it, fixed assets appear on the balance sheet at their residual value. It is obtained by adding the actual costs of their acquisition (construction, manufacturing) minus accrued depreciation.
Another important point. Based on paragraph 29 of PBU 6/01 “Accounting for fixed assets,” even if a fixed asset is fully depreciated, it is still kept on the balance sheet because it is used in the operation of the enterprise. That is, there is no need to include fixed assets in the [accounting certificate] when there is (was) a basis for writing it off:
- disposal (sold, morally or physically obsolete, transferred to the capital of another company);
- cannot generate income.
Also see “Service life of fixed assets from 2021: working with changes.”
Book value of land plots
In the act, reflect the full characteristics of the land accepted for balance: its type, area, location, data on fertility, basis for acquisition, book value, configuration, etc. 4 After signing the act by all members of the commission, submit it for approval to the head of the enterprise, and then transfer it to the accounting department to include the land as fixed assets. 5 Make appropriate entries about your new acquisition in the land register. Attach the act, along with the certificate of ownership of the new plot, to the accounting certificate and store it in a safe.
Form
In essence, an accounting certificate on the book value of fixed assets is an extract from the balance sheet. The accountant forms it himself or using special accounting programs.
The mandatory or recommended form of such a document is not approved by law. Therefore, any organization has the right to develop its own form and record it by order of the head.
In its most general form, a sample accounting statement about fixed assets may look like this:
Where required Certificate of book value of property This is to confirm that, according to accounting data, the book value of property owned by LLC "_______________" as of "____" ______________ 20___ is __________________ (in words) rubles ___ kopecks. Listing of property and its value (can be in tabular form): |
A more specific example of an accounting certificate about the value of a fixed asset may look like this:
Limited Liability Company "Guru" ACCOUNTING REPORT No. 18-OS Moscow 03/31/2017 As of April 1, 2021, the residual (book) value of the building located at the address: Moscow, st. Ryabinovaya, 17, building 3, with a total area of 75.3 sq. m. m according to those. BTI passport No. 07-09-04444 dated September 10, 2005, accounted for as part of fixed assets (excluding revaluation), amounts to RUB 8,045,458. Performed by: accountant____________Shirokova____________/E.A. Shirokova/Chief Accountant____________Pirogova____________/N.Yu. Pirogova/ |
Also see “Accounting statement: how to draw it up correctly.”
Read also
09.06.2020
Book value of property
If the value of the property is 20 percent or more of the total balance sheet, this property is classified as large assets. Land Code of the Russian Federation (hereinafter referred to as the Land Code of the Russian Federation), the market value of a land plot is established in accordance with the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation.” Cases when the assessment of a land plot is mandatory are listed in Art. 8 of the said law. Since the sale of land plots owned by commercial organizations by right of ownership is not included in this list, when setting the sale price, the company is not obliged to assess the market value of land plots and, accordingly, determine the transaction price taking into account this assessment.
Certificate of residual value of the car sample
The original price cannot be changed. This can only be done during retrofitting, reconstruction, or completion.
Also, objects may be overvalued up or down. All data refers to the additional capital of the organization. For capital investments after additional equipment or reconstruction, funds are written off to the company's debit accounts.
The amount in the additional capital account will increase, and own sources will decrease. Form of act of acceptance and transfer of fixed assets (OS-1): Methods of acquisition Fixed assets can come into the possession of an enterprise in several ways.
Most often they are purchased for a fee. In this case, the company's actual costs for the purchase, construction or manufacture of tools are estimated. The construction can be carried out by constructing new or expanding old facilities.
Info Even after write-off, this value cannot be assigned to another asset for five years.
Explanation for the article “Fixed assets”
The course work is assessed taking into account the results of its defense.
Elements of the course work must be: 1) title page, which indicates the name of the educational institution, faculty, department, discipline, option (grade book number), as well as the last name, first name and patronymic of the student and teacher to whom the work is submitted for review; 2) content, which indicates the name of the theoretical question with a plan for it and the practical tasks presented in the work with an indication of the pages; 3) theoretical part - a detailed answer to the question of the course work in accordance with the option and points of the developed plan; 4) practical part - solving a task with recording data in the prescribed manner, drawing up analytical tables with calculations and explanations; 5) list of used literature.
Where to make an assessment?
Since the amount of state duty paid directly depends on the market value of the vehicle established by an independent appraiser in the report and can vary greatly depending on the assessment method, the issue of choosing an organization is key.
When choosing an organization, in addition to general reviews and comments regarding the work of a particular company, use the so-called method of analyzing an individual representative of the company.
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Help and calculation from the accounting department on depreciation of fixed assets in 2008
OS type | Balance at the beginning of the year | Balance at the end of the year |
Buildings and constructions | 650 120 | 746 470 |
Machines, equipment | 920 810 | 1 149 530 |
Vehicles | 110 000 | 160 000 |
Other | 349 140 | 387 420 |
Total | 2 030 070 | 2 443 420 |
Calculation of the organization's property tax for 2008. (accounting certificate)
- Calculation of the average annual (average) value of property
during the reporting period
As of: | Initial cost of fixed assets (account 01) | Amount of accrued depreciation (account 02) | Residual value of property |
January 1, 2008 | 3 561 620 | 2 030 070 | 1 531 550 |
February 1, 2008 | 3 657 120 | 2 185 962 | 1 471 158 |
March 1, 2008 | 3 848 120 | 2 344 370 | 1 503 750 |
April 1, 2008 | 3 848 120 | 2 373 752 | 1 474 368 |
May 1, 2008 | 3 943 620 | 2 420 180 | 1 523 440 |
June 1, 2008 | 4 039 120 | 2 445 585 | 1 593 535 |
July 1, 2008 | 4 134 620 | 2 475 709 | 1 658 911 |
August 1, 2008 | 4 325 620 | 2 574 423 | 1 751 197 |
September 1, 2008 | 4 325 620 | 2 677 340 | 1 648 280 |
October 1, 2008 | 4 516 620 | 2 874 613 | 1 642 007 |
November 1, 2008 | 4 516 620 | 2 894 170 | 1 622 450 |
December 1, 2008 | 4 039 650 | 2 419 170 | 1 620 480 |
December 31, 2008 | 3 986 650 | 2 441 420 | 1 545 230 |
Total: | 52 743 120 | 32 156 764 | 20 586 356 |
No. | Indicators | Amount, rub. |
1 | Average annual property value for 2008 (residual value of fixed assets at the beginning of the reporting year + residual value of fixed assets at the beginning of each month within the reporting period + residual value of fixed assets as of December 31 of the reporting year): 13 | 1 583 566 |
2 | Tax rate, % | 2,2 |
3 | Tax amount for the year | 34 838 |
4 | Tax amount calculated for 9 months | 25 364 |
5 | Amount of tax due for payment at the end of the reporting period (operation 59) | 9 474 |
We determine and write down at the end of the month (December) and for the year as a whole the balance of other income and expenses by filling out analytical data for account 91 “Other income and expenses.”
Analytical data for account 91 “Other income and expenses” (for January-December 2008)
Analytical accounting article | Turnover, rub. | |||||
From the beginning of the year to the reporting month | For the reporting month | Total for the year | ||||
Debit | Credit | Debit | Credit | Debit | Credit | |
Revenue from sales of securities | 80 000 | 80 000 | ||||
Book value of shares | 60 000 | 60 000 | ||||
Revenue from OS sales | 49 200 | 49 200 | ||||
VAT on sold OS | 7 505 | 7 505 | ||||
Residual value of disposed fixed assets | 1 970 | 40 000 | 41 970 | |||
Materials from OS liquidation | 69 700 | 12 300 | 82 000 | |||
Equipment dismantling costs | 20 000 | 2 981 | 22 981 | |||
Difference between purchase and face value of bonds | 2 500 | 2 500 | ||||
Interest on bonds | 12 000 | 12 000 | ||||
For the use of funds in a current account | 4 950 | 1 100 | 1 100 | 4 950 | ||
Fines, penalties, penalties | 47 710 | 176 110 | 13 700 | 1 520 | 61 410 | 177 630 |
VAT on fines | 26 864 | 274 | 27 138 | |||
Interest on bank loans | 52 210 | 32 000 | 84 210 | |||
Property tax | 25 364 | 9 474 | 34 838 | |||
Excess materials identified during inventory were capitalized | 700 | 700 | ||||
The cost of a trip to a sanatorium was written off; the excess portion was included in other expenses. | 7 000 | 7 000 | ||||
Write-off of the balance of other income and expenses | 76 642 | 20 814 | 55 828 | |||
Total | 250 760 | 250 760 | 176 534 | 176 534 | 406 480 | 406 480 |
We calculate the amount of conditional income tax expense for December in the accounting certificate.
Adjacent files in an item
Line 1150 of the balance sheet: explanation
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Decoding of fixed assets form for bank
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Decoding of fixed assets form for bank
Please note: all these indicators need to be analyzed not only for 2004, but also for several previous reporting periods. These fixed assets are also taken into account in the final lines of the section of Form N 11 for fixed assets of the reporting organization - the lessee. In this case, the cost of the non-produced assets themselves, except for the costs of improving them and acquiring ownership rights to them, is not included in the total volume of fixed assets and is not taken into account in line 14, as in the previous lines.