“1C: Accounting 8” (rev. 3.0): Accounting for fixed assets received as a gift from an individual (+ video)

OS in accounting and tax accounting

To put a fixed asset on the balance sheet, several conditions must be met:

1. Will work for the company and will not be resold.
2. Use time for at least twelve months
3. It will bring real income to the organization

According to legal requirements and accounting rules, low-value property worth up to forty thousand can be immediately written off. For example, a personal computer for 25,000 rubles can be classified as inventories and written off as expenses on the first day of its use, then depreciation is not charged. If an enterprise has accepted fixed assets for accounting, then it is necessary to calculate depreciation at least once a month. Organizations working on the simplified tax system can independently provide for the frequency of depreciation in their accounting policies.

There are three ways to write off the cost of a fixed asset:

• linear;
• reducing balance method
• method of writing off value by the sum of the numbers of years of useful use;

The costs that affect the initial cost of a property differ in some cases. In tax accounting, it is possible to use linear and non-linear depreciation methods. Upon completion of modernization in accounting, it is necessary to increase the useful life of the object. There are no restrictions on its increase. In tax accounting, this period does not need to be changed, and its increase is possible within the limits established for its depreciation group.

Accounting

If a company receives an asset free of charge, then, first of all, the possibility of accounting for it as a depreciable fixed asset is determined. If this is possible, that is, the three conditions listed above are met, then the next question arises - what amount to take for the initial cost of this property.

Important! If the price of a fixed asset in the current market value is within the limit - the cost is less than 40 thousand rubles. (the company sets it independently within 40 thousand rubles), then the asset can be classified as an inventory without the obligation of depreciation charges.

Formation of initial cost

The capitalization of a gratuitously received asset is carried out at the market value determined at the moment.

This cost indicator must be calculated on the day the donated object is accepted for accounting as an investment in non-current assets.

What is meant by the current market value of a gratuitously received fixed asset according to the law? According to the official definition, this is the amount of money that can be obtained from the sale of an accepted fixed asset on the day of its receipt.

The 29th paragraph of the Methodological Instructions determines the procedure for determining this indicator. According to the third paragraph of this paragraph, when establishing the market value you can:

• apply information on prices for similar fixed assets - such information can be confirmed by documents from manufacturers;
• analyze statistical indicators - you can get them from Rosstat, inspections, the media, special literature, this information can also be documented;
• resort to the services of experts, appraisers, who, after inspecting the fixed asset, determine its value and write a conclusion.

Important! The calculated cost indicator in the form of a market price must be supported by paper confirmation.

The initial cost of a gratuitously received asset can be formed by the following components:

1. Market price.
2. Transport expenses.
3. Payment for the services of experts and other consultants.
4. Payment for obtaining statistical information to assess the cost of the OS.
5. Costs for installation, adjustment and assembly.

The sum of all the listed indicators shows the cost at which fixed assets received free of charge must be capitalized.

What documents should I prepare?

When transferring a fixed asset free of charge, you must prepare the following documents:

1. Donation agreement – ​​defines the terms and conditions for the acceptance and transfer of fixed assets, while indicating the gratuitousness of the transaction.
2. Acceptance and transfer certificate – confirms the fact of transfer of fixed assets to the organization free of charge. As a rule, it is drawn up using standard forms: OS-1a for structures, OS-1b for group assets, OS-1 for other single fixed assets.

The accountant, on the basis of the transfer deed, reflects the necessary entries in the accounting records - postings.

Postings upon gratuitous receipt of OS

The gratuitous receipt of a fixed asset is reflected by an entry in the accounting accounts if there is a transfer form of the act and paper indicating the market price of the asset.

All fixed assets received by enterprises are accounted for in account 01. Debit shows the cost of assets on the balance sheet, credit shows the cost of disposed fixed assets.

The amount of all expenses for the acquisition of an asset is collected in the intermediate account 08, where all investments in the object are reflected, after which it is transferred to the debit of account 01 in one transaction.

Depending on the type of costs, account 08 debit corresponds with the credit of the corresponding accounting accounts:

1. 83 – applies when the OS is donated by the founder of the company;
2. 98 – applies when OS is donated by another person other than the founder;
3. 60 or 76 – used to account for costs of delivery, assembly, installation, consulting services;
4. 20, 44, 69, 70, etc. – to account for expenses for delivery and installation carried out on your own.

Fixed assets received free of charge are accounted for in different entries depending on the source of the donation:

• the asset is accounted for as part of additional capital on account 83 if it was received from the founder of the company;

the asset is included in future income in account 98 if it came from any other person.

Important! During the operation and depreciation of the fixed asset used, its cost is consistently included in current income from the 98th account to the 91st.

How to capitalize from the founder of the company

Accounting entries for the free receipt of fixed assets from the founder of the company:

Receipt of equipment free of charge

The gratuitous receipt of fixed assets occurs quite rarely and, in general, such property can be obtained from the founder of the organization. In this regard, there are a number of features. The first option is that the fixed asset can go to the organization under a gift agreement. According to which one party transfers ownership to the other free of charge under an agreement.

Donating equipment between two commercial organizations is strictly prohibited, unless the gift exceeds the value of three thousand rubles. Receive equipment worth over 3,000 rubles as a gift. is possible only from individuals, non-profit organizations, state and municipal authorities.

This prohibition does not apply to the gratuitous transfer of property between the founder (commercial organization) and the established organization.

It is better to conclude an agreement in writing as agreed by the parties, regardless of the amount. The second way in which a fixed asset can end up in an organization is through a donation. If a legal entity has accepted such property, then it is obliged to keep separate records of all transactions related to its use

Accounting for gratuitous transfers

Disposal of fixed assets upon gratuitous transfer is formalized in the general manner and provides for the preparation of the following documents:

• Transfer certificate (form OS-1 or OS-16);
• Gift agreements (same as gratuitous transfer);
• Documents confirming the acceptance of the fixed asset for accounting;
• Accounts that accompany the disposal of an asset;
• Bank statement and bank documents that confirm the fact of payment of transportation costs and bringing this asset to a state of readiness.

The operation of gratuitous transfer of an asset itself is considered a fact of sale, but only on a gratuitous basis. Therefore, the correspondence of accounts for this operation is similar to the transactions that reflect the sale of fixed assets. The only difference is that the selling price is zero:

The procedure for accounting for VAT when transferring free of charge

The gratuitous transfer of equipment or goods into ownership is considered a sale, and therefore is subject to VAT taxation. Thus, the party who makes the gift must pay this tax. This means that the recipient does not deduct the amount of VAT from the cost of the fixed asset transferred to it free of charge.

Postings for VAT:

• The amount of “input” VAT on delivery services Dt 19 Kt 60 is taken into account.
• The amount of “input” VAT on delivery services Dt 68 Kt 19 was presented for deduction.

Category “Questions and Answers”

Question No. 1. We were given equipment free of charge, where should we take it?

Equipment is classified as fixed assets; it must be accepted for accounting and tax accounting at its original cost in accordance with the accounting of donated equipment.

Question No. 2. The founder donated property to the company free of charge, is it necessary to pay income tax?

No, such income is not taken into account, provided that the founder has at least fifty percent of the authorized capital.

Literal interpretation of the norms of the Tax Code of the Russian Federation