Fixed assets are recognized as transferred free of charge, upon receipt of which the recipient does not have an obligation to pay for them or return them back (clause 1 of Article 572 of the Civil Code of the Russian Federation).
Transfer property valued over RUB 3,000 free of charge. commercial organizations (except for commercial organizations-founders, if such an obligation is provided for in their charter) is prohibited. When transferring fixed assets free of charge to a non-profit organization or citizen, you must conclude a gift agreement. If the transaction amount exceeds 3,000 rubles, draw up a written agreement. If it does not exceed, the contract can be concluded orally. This procedure follows from Articles 574 and 575 of the Civil Code of the Russian Federation.
Attention: giving gifts worth more than 3000 rubles. between commercial organizations violates the requirements of the law. This means that such a transaction can be challenged (clause 1 of Article 168, subclause 4 of clause 1 of Article 575 of the Civil Code of the Russian Federation).
At the request of one of the parties to the transaction or a third party, a contested transaction may be declared invalid by a court decision (clauses 1, 3 of Article 166 of the Civil Code of the Russian Federation).
Documenting
When transferring an item of fixed assets, draw up primary accounting documents containing the required details (Article 9 of the Law of December 6, 2011 No. 402-FZ). For example, this may be a unified form No. OS-1 (No. OS-1a, No. OS-1b), approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.
The basis for drawing up the act is the technical documentation for the fixed asset, as well as accounting data (for example, turnover in account 02 “Depreciation of fixed assets” will allow you to fill in information about the amount of accrued depreciation). Draw up the act in two copies, one of which is given to the receiving party. When drawing up the act, do not fill out the section “Information on fixed assets as of the date of acceptance for accounting.” The recipient must fill it out in his copy of the act. Both copies of the deed must be signed and approved by both the donor and the donee.
In the act, indicate:
- number and date of drawing up the act;
- full name of the fixed asset according to the technical documentation;
- name of the manufacturer;
- place of transfer of the fixed asset;
- factory and assigned inventory numbers of the fixed asset;
- depreciation group number, useful life of the fixed asset and actual service life;
- the amount of depreciation accrued before the sale of the fixed asset, its residual value;
- information about the content of precious metals and stones;
- other characteristics of the fixed asset.
Also, the act must contain the conclusion of the commission that is created in the organization to control the disposal of fixed assets. The members of the commission must be the chief accountant, financially responsible persons and other employees appointed by the manager. The composition of the commission must be approved by the head of the organization by issuing an order.
This procedure is provided for in paragraphs 77–81 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.
Simultaneously with drawing up the act, enter information about the disposal of the fixed asset item in the inventory card. Develop the form of the inventory card yourself or use the unified form No. OS-6 (OS-6a), approved by Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7. Small enterprises can use the inventory book according to form No. OS-6b. In this case, inventory cards must contain the mandatory details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. Enter information on the basis of the transfer and acceptance certificate drawn up at the time of transfer of the fixed asset object, and the contract.
If an organization transfers fixed assets containing precious metals, it will have to draw up a report, the form of which is approved by Rosstat Resolution No. 88 of November 14, 2007. The report must indicate the amount of precious metals that was transferred along with the fixed asset.
Accounting
Starting from the next month after the gratuitous transfer of a fixed asset, stop accruing depreciation on it (clause 22 of PBU 6/01).
In accounting, to reflect the disposal of property from fixed assets on account 01, open a separate subaccount “Retirement of fixed assets”. At the time of transfer of the object, reflect its original (replacement) cost in the debit of the account. For a loan - the amount of depreciation accrued during the period of operation of the disposed facility. In this case, make the following entries:
Debit 01 subaccount “Disposal of fixed assets” Credit 01
– the initial (replacement) cost of the retiring fixed asset is reflected;
Debit 02 Credit 01 subaccount “Disposal of fixed assets”
– reflects depreciation accrued during the period of operation of the facility.
As a result, the balance on account 01 “Retirement of fixed assets” will reflect the residual value of the transferred fixed asset.
The residual value of the transferred fixed asset and other costs associated with the gratuitous transfer (for example, costs of storage, packaging, maintenance, transportation, etc.) should be taken into account as part of other expenses (clauses 30 and 31 of PBU 6/01, clause 11 PBU 10/99 and Instructions for the chart of accounts (accounts 01 and 91)). Take into account the residual value at the time of transfer of the object, and other expenses - at the time of their occurrence (clauses 16 and 17 of PBU 10/99).
Determine the residual value using the formula:
| Residual value of fixed asset | = | Initial (replacement) cost of fixed assets | – | The amount of accrued depreciation during the operating period |
This procedure is set out in the Instructions for the chart of accounts (account 01).
Situation: when to write off the residual value of gratuitously transferred real estate in accounting - when signing an acceptance certificate for a fixed asset object or after state registration by the receiving party of the ownership of the received object?
When transferring real estate free of charge, write it off in accounting after signing the transfer and acceptance certificate.
If the disposal is associated with a gratuitous transfer, the property must be excluded from the fixed assets at the time of its transfer to the buyer (as of the date of drawing up the transfer and acceptance certificate) (clause 29 of PBU 6/01). Reflect this in the records regardless of whether state registration of the transfer of ownership of the object to the new owner took place or not.
Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 22, 2011 No. 07-02-10/20.
Thus, when transferring real estate free of charge, write off its residual value from account 01 “Disposal of fixed assets” on the date of signing the transfer and acceptance certificate.
The organization does not generate income as a result of the gratuitous transfer of fixed assets (PBU 9/99, PBU 6/01).
To account for expenses associated with the gratuitous transfer of fixed assets, use account 91-2 “Other expenses.” On it reflect the residual value of the retired fixed asset item and other expenses associated with its transfer after state registration of the transfer of ownership of the object to the new owner (clause 16 of PBU 10/99).
Make entries on account 91 based on:
- gift agreements;
- act of acceptance and transfer of fixed assets;
- documents confirming the costs associated with the transfer of a fixed asset (for example, an act of provision of services by the transport company transporting the object, a pay slip for the payment of salaries to employees packaging the transferred object, etc.).
This procedure is provided for in Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ.
When reflecting expenses associated with the gratuitous transfer of a fixed asset, make the following entries:
Debit 91-2 Credit 01 subaccount “Disposal of fixed assets”
– reflects the residual value of the gratuitously transferred fixed asset;
Debit 91-2 Credit 10 (60, 69, 70, 76...)
– expenses associated with the gratuitous transfer of fixed assets are taken into account;
Debit 19 Credit 60 (76)
– VAT is reflected on costs associated with the gratuitous transfer of fixed assets (if the tax amount was presented by the supplier (performer)).
This procedure follows from the Instructions for the chart of accounts.
Situation: how to reflect in accounting the withdrawal by the owner of a fixed asset received in excess of the authorized capital of a unitary enterprise?
Unitary enterprises own property with the right of economic management or operational management (clause 2 of Article 113, clause 4 of Article 214, Articles 294 and 296 of the Civil Code of the Russian Federation, clause 1 of Article 2 of the Law of November 14, 2002 No. 161- Federal Law). State authorities or local authorities authorized to create such an enterprise can transfer property (including fixed assets) to a unitary enterprise both within the limits of the contribution to the authorized capital and in excess of the authorized fund (Article 13 of the Law of November 14, 2002 No. 161-FZ).
According to the clarifications of the Ministry of Finance of Russia, to reflect in the accounting of fixed assets received by a unitary enterprise in excess of the amount of the authorized capital, it is necessary to use account 83 “Additional capital”. In this case, property received in excess of contributions to the authorized capital must be reflected in the debit of property accounting accounts, for example, in accounts 08, 10, 15, 41, 43, etc. This scheme of accounting entries is recommended by letters of the Ministry of Finance of Russia dated January 27, 2012 No. 07-02-18/01 and dated June 9, 2011 No. 07-02-06/104.
The right to economic management (operational management) of property is terminated in the event of its seizure from the enterprise by the owner (clause 3 of Article 299 of the Civil Code of the Russian Federation).
Reflect the write-off of a fixed asset from the balance sheet due to its withdrawal by the owner in accounting with the following entries:
Debit 91-2 Credit 75
– the debt to the owner is reflected in the amount of the residual value of the property that he is seizing;
Debit 01 subaccount “Disposal of fixed assets” Credit 01
– the initial (replacement) cost of the retiring fixed asset is reflected;
Debit 02 Credit 01 subaccount “Disposal of fixed assets”
– reflects depreciation accrued during the period of operation of the facility;
Debit 75 subaccount “Contribution by the founder of property in excess of the amount of the authorized capital” Credit 01 subaccount “Disposal of fixed assets”
– the obligation to the owner has been repaid;
Debit 83 subaccount “Contribution by the founder of property in excess of the amount of the authorized capital” Credit 91-1
– part of the additional capital is written off in the amount of the residual value of the retired fixed asset;
Debit 83 subaccount “Contribution by the founder of property in excess of the amount of the authorized capital” Credit 84
– the remaining part of the additional capital attributable to the disposed fixed asset item is written off (clause 15 of PBU 6/01).
The fact that exactly such entries must be made when the property of a unitary enterprise is seized by the owner is indicated in the recommendations to auditors sent by letter of the Ministry of Finance of Russia dated January 22, 2021 No. 07-04-09/2355, letter of the Ministry of Finance of Russia dated July 8, 2015 No. 07-01-06/39246.
Thus, when the owner withdraws from a state unitary enterprise property received by him in excess of the size of the authorized capital, no expense arises in accounting (letter of the Ministry of Finance of Russia dated January 22, 2021 No. 07-04-09/2355).
An example of reflecting in accounting the withdrawal of a fixed asset received by a unitary enterprise in excess of the amount of the authorized capital
In January, the state unitary enterprise Alpha received a car from the owner in excess of the amount of the authorized capital. In the same month, the car was registered and put into operation (for management needs). According to the acceptance certificate, the cost of the car is 100,000 rubles.
When determining the useful life, the organization applies the Classification of fixed assets, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. The car is included in the third depreciation group. The useful life of the vehicle is five years (60 months). According to the accounting policy, depreciation on fixed assets is calculated using the straight-line method.
The annual depreciation rate for the car was: (1: 5 years) × 100% = 20%.
The annual amount of depreciation is equal to: 100,000 rubles. × 20% = 20,000 rub.
The monthly depreciation amount was: RUB 20,000. : 12 months = 1667 rub.
In February, by order of the owner, the car was seized from Alfa. To reflect the disposal of property from fixed assets, the organization’s accountant opened a sub-account “Disposal of fixed assets” to account 01 “Fixed assets”.
Alpha's accountant made the following entries in accounting.
January:
Debit 75 subaccount “Settlements with the founder” Credit 83 – 100,000 rubles. – the founder’s debt for the value of the property in excess of the authorized capital is reflected;
Debit 08 Credit 75 “Settlements with the founder” – 100,000 rubles. – a car was received in excess of the authorized capital;
Debit 01 Credit 08 – 100,000 rub. – the fixed asset was accepted for accounting and put into operation.
February:
Debit 26 Credit 02 – 1667 rub. – depreciation was accrued for February;
Debit 91-2 Credit 75 – 98,333 rub. – the debt to the owner is reflected in the amount of the residual value of the property that he is seizing;
Debit 01 subaccount “Disposal of fixed assets” Credit 01 – 100,000 rub. – the original cost of the seized car is reflected;
Debit 02 Credit 01 subaccount “Disposal of fixed assets” – 1667 rubles. – depreciation accrued over the period of operation of the vehicle is written off;
Debit 75 subaccount “Contribution by the founder of property in excess of the amount of the authorized capital” Credit 01 subaccount “Disposal of fixed assets” - 98,333 rubles. – the obligation to the owner has been repaid;
Debit 83 subaccount “Contribution by the founder of property in excess of the amount of the authorized capital” Credit 91-1 – 98,333 rubles. – part of the additional capital is written off in the amount of the residual value of the retired fixed asset;
Debit 83 subaccount “Contribution by the founder of property in excess of the amount of the authorized capital” Credit 84 – 1667 rubles. – the remaining part of the additional capital attributable to the disposed fixed asset is written off.
Situation: how to formalize and reflect in the accounting of a unitary enterprise the transfer of communal infrastructure systems and other public utility facilities, enshrined in the right of economic management, under a concession agreement?
When registering transactions carried out under concession agreements, be based on the provisions of Law No. 115-FZ of July 21, 2005.
In the situation under consideration, communal infrastructure systems and other public utility facilities are assigned to unitary enterprises with the right of economic management, therefore the owner of these facilities can:
- remove them from economic management and transfer them directly to the concessionaire without participation in the concession agreement of the unitary enterprise;
- make a decision on the transfer of objects to the concessionaire without their removal from economic management (Part 4 of Article 3 of the Law of July 21, 2005 No. 115-FZ).
In the latter case, the unitary enterprise is endowed with certain powers of the grantor, defined by the concession agreement (Part 1.1 of Article 5 of the Law of July 21, 2005 No. 115-FZ). In such a situation, the right of economic management is retained by the unitary enterprise (clause 3 of Article 299 of the Civil Code of the Russian Federation).
Document the transfer of the object of the concession agreement - the fixed asset - with an acceptance certificate (Part 4.1, Article 3 of Law No. 115-FZ of July 21, 2005). The concession agreement may determine that the authority to sign documents related to the transfer of objects is delegated to the unitary enterprise. In this case, it is his representatives who sign the acts on the part of the grantor.
During the term of the agreement, the object of the concession agreement is accounted for on the balance sheet of the concessionaire separately from its property. The concessionaire also charges depreciation on it. This follows from the provisions of Part 16 of Article 3 of the Law of July 21, 2005 No. 115-FZ.
There is currently no approved procedure for accounting for transactions involving the transfer of property to the balance sheet of the concessionaire under a concession agreement in the accounting records of the transferring party. The chart of accounts also does not contain a special account for recording transactions within the framework of the execution of the concession agreement. Therefore, the organization must independently develop this procedure and consolidate it in its accounting policies for accounting purposes (clause 7 of PBU 1/2008). In this case, to reflect relations with the concessionaire in terms of transferred property, it is advisable to use account 76 “Settlements with other debtors and creditors”. You can open a sub-account for it “Operations under a concession agreement”.
At the time of transfer of property, the objects reflected on the balance sheet of the unitary enterprise in account 01 “Fixed Assets” should be written off (clause 29 of PBU 6/01, clause 76 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). It is also necessary to write off the depreciation accrued on these objects.
Record the write-off of the object of the concession agreement transferred to the concessionaire in the accounting of the unitary enterprise with the following entries:
Debit 76 subaccount “Operations under concession agreement” Credit 01
– the write-off of property transferred to the concessionaire is reflected;
Debit 02 Credit 76 subaccount “Operations under concession agreement”
– the write-off of the amount of accrued depreciation on the property transferred to the concessionaire is reflected.
An example of how the transfer of public utility facilities within the framework of a concession agreement is reflected in the accounting of a unitary enterprise
The city administration, which is the founder of the municipal unitary enterprise "Alpha", decided to transfer the water supply system under a concession agreement to LLC "Proizvodstvennaya". At the time of transfer, this object was assigned to the Alpha Municipal Unitary Enterprise with the right of economic management. The initial cost of the object, according to the accounting data of MUP "Alpha", is 5,000,000 rubles, depreciation accrued at the time of transfer is 2,000,000 rubles.
After signing the transfer and acceptance certificate in the accounting of MUP "Alfa", the accountant made the following entries in the accounting:
Debit 76 subaccount “Operations under the concession agreement” Credit 01 – 5,000,000 rub. – the write-off of property transferred to the concessionaire is reflected;
Debit 02 Credit 76 subaccount “Operations under the concession agreement” – 2,000,000 rubles. – the write-off of the amount of accrued depreciation on the property transferred to the concessionaire is reflected.
OS in accounting and tax accounting
To put a fixed asset on the balance sheet, several conditions must be met:
- Will work for the company and will not be resold.
- Use time for at least twelve months
- 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.
BASIC
When transferring a fixed asset free of charge, no income arises in tax accounting (Articles 249, 250 of the Tax Code of the Russian Federation).
The residual value and other expenses associated with the gratuitous transfer of an object are not taken into account when calculating income tax (Clause 16, Article 270 of the Tax Code of the Russian Federation).
The gratuitous transfer of an object of fixed assets is recognized as a sale when calculating VAT (Clause 1, Article 39 of the Tax Code of the Russian Federation). Therefore, you need to charge and pay VAT on it (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Accrue VAT at the time of transfer of the fixed asset item (clause 1 of Article 167 of the Tax Code of the Russian Federation). Do the following wiring:
Debit 91-2 Credit 68 subaccount “VAT calculations”
– VAT is charged on the gratuitous transfer of fixed assets.
The amount of VAT accrued on the cost of a fixed asset transferred free of charge does not reduce the tax base for income tax (clause 16 of Article 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 8, 2009 No. 03-03-06/1/792, Federal Tax Service Russia dated November 20, 2006 No. 02-1-07/92).
Due to differences in accounting and tax accounting rules for accounting for residual value and other expenses associated with the gratuitous transfer of a fixed asset, as well as the amount of VAT accrued, a permanent difference is formed in accounting, which leads to the emergence of a permanent tax liability (clause 4 and 7 PBU 18/02). It must be taken into account simultaneously with the residual value and other expenses associated with the gratuitous transfer of fixed assets (clause 7 of PBU 18/02). Do the following wiring:
Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– a permanent tax liability is reflected for the difference in expenses associated with the gratuitous transfer of fixed assets.
This procedure follows from the Instructions for the chart of accounts.
Input VAT on costs associated with the transfer of a fixed asset should be deducted at the time they are reflected in accounting (for example, on account 91-2 - for works and services, on account 10 - for materials used to package the fixed asset being sold) (p 1 Article 171, Clause 1 Article 172 of the Tax Code of the Russian Federation). Along with this, other conditions required for deduction must be met. In this case, do the wiring:
Debit 68 subaccount “VAT calculations” Credit 19
– accepted for deduction of input VAT on costs associated with the gratuitous transfer of fixed assets.
Some types of transactions for the gratuitous transfer of property are not subject to VAT. For more details, see What transactions require VAT to be charged.
An example of how a gratuitous transfer of a fixed asset is reflected in accounting and taxation
In January, Alpha LLC donated equipment to the non-profit organization, which was included in fixed assets. According to accounting and tax records:
- initial cost of the object – 150,000 rubles;
- depreciation accrued for the period of use of the object is 90,000 rubles.
The market value of the equipment is 60,000 rubles. The cost of its delivery amounted to 590 rubles. (including VAT - 90 rubles).
When transferring a fixed asset, the accountant made the following entries:
Debit 01 subaccount “Disposal of fixed assets” Credit 01 – 150,000 rub. – reflects the initial cost of donated equipment;
Debit 02 Credit 01 subaccount “Disposal of fixed assets” – 90,000 rubles. – reflects depreciation accrued during the period of operation of the equipment;
Debit 91-2 Credit 01 subaccount “Disposal of fixed assets” – 60,000 rubles. (150,000 rubles – 90,000 rubles) – reflects the residual value of the equipment transferred free of charge;
Debit 91-2 Credit 60 – 500 rub. (590 rubles – 90 rubles) – costs for delivery of equipment are taken into account;
Debit 19 Credit 60 – 90 rub. – VAT is reflected on the costs of equipment delivery;
Debit 91-2 Credit 68 subaccount “VAT calculations” – 10,800 rubles. (RUB 60,000 × 18%) – VAT is charged for the free transfer of equipment;
Debit 68 subaccount “VAT calculations” Credit 19 – 90 rub. – accepted for deduction of input VAT on delivery costs.
When calculating income tax, Alpha's accountant did not take into account the residual value of the transferred equipment, the VAT accrued upon its gratuitous transfer, and the costs of its delivery as expenses. Therefore, in January he reflected a permanent tax liability in his accounting:
Debit 99 subaccount “Continuous tax liabilities” Credit 68 subaccount “Calculations for income tax” - 14,260 rubles. ((60,000 rubles + 10,800 rubles + 500 rubles) × 20%) – reflects a permanent tax liability from the difference between the expenses associated with the gratuitous transfer of fixed assets in accounting and tax accounting.
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
simplified tax system
When a fixed asset is transferred free of charge, the organization does not generate income through simplified taxation (Articles 346.15, 249, 250 of the Tax Code of the Russian Federation).
If an organization applies a simplification and pays a single tax on the difference between income and expenses, then the residual value of the gratuitously transferred fixed asset does not reduce the tax base. Such expenses are not included in the closed list given in Article 346.16 of the Tax Code of the Russian Federation. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 27, 2005 03-03-02-04/1/131. Moreover, if an organization transfers a fixed asset before the expiration of the regulatory deadlines established in paragraph 14 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, the single tax will have to be recalculated for the entire period of operation of the facility (paragraph 14 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation).
The organization also does not have the right to take into account other expenses associated with the gratuitous transfer of fixed assets (for example, costs of storage, packaging, maintenance, transportation, etc.) when calculating the single tax. This is explained by the fact that the expenses specified in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation are taken into account when calculating the taxable base only if they meet the criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). That is, such expenses must be economically justified. Considering that the operation of gratuitous transfer of a fixed asset is not aimed at generating income, the costs associated with the gratuitous transfer cannot be considered economically justified. This means that when calculating the single tax when simplified, they are not taken into account (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation).
When transferring fixed assets, prepare primary accounting documents. This must be done, since simplified organizations are required to keep accounting records in full (Parts 1 and 2 of Article 6 of the Law of December 6, 2011 No. 402-FZ).
When can I give it?
When considering the issue regarding the possibility of donation between organizations, it is necessary to note the following. The transfer of property free of charge is recognized as a donation.
This procedure is regulated by the Civil Code, which contains restrictions on donations between organizations. Simply put, it is formally prohibited between two unrelated institutions. Unless, of course, the value of the gift exceeds 3,000 rubles.
Taking into account the requirements for fixed assets, we can conclude that their transfer under a gift agreement is impossible, since the value of the property must be at least 40 thousand.
In practice, situations are common when the founder donates property to the company, hoping to increase profits, and, as a result, his income. In such a situation, there is no sign required for donation - absolute gratuitousness. In this situation, a gratuitous transfer agreement applies.
However, this type of agreement is not provided for by law. Meanwhile, it has been determined that participants in civil legal relations can enter into either contracts named in the law or not. In this regard, such a legal form has the right to exist and apply.
A point of view is also expressed about the gratuitous use of transferred objects, which can be carried out using a loan agreement. It assumes that at some point in time the property will be returned to the owner, and therefore the above prohibition does not apply to such situations.
Using this form of relationship, an organization can transfer property of any value to another, but temporarily. Of course, this form does not imply a transfer of ownership, but in some situations it can significantly help.
The choice of the method of legal registration of relations, of course, depends on their nature and goals. When choosing one form or another, you should be careful, since the likely outcome of these delights may be a legal dispute with the tax authorities.
