Repair of the premises on your own, documentation

List

REFERENCE! Current repairs are possible according to the plan of the management company or at the initiative of the homeowners. The documentation is different in the two cases.

During scheduled repairs, the following documentation is maintained:

contract;
estimate;
defective statement;
materials write-off act;
plan;
project;
technical task.

For property owners, a different list of documents is required:

estimate;
contract;
plan;
project;
production log;
technical task.

Transferring the OS for repair

If the repair of an object is carried out on a self-employed basis at its usual place, then no documents need to be drawn up.

If the OS is moved to the organization’s repair shop for repair, then it is necessary to issue an invoice for internal movement , for example, according to form No. OS-2.

If the repair is carried out by a contractor, the transfer of the asset is formalized by an act of acceptance and transfer of the object for repair in any form. The act will be evidence of the transfer of the assets to the contractor.

Mandatory and optional papers

However, not all of the listed documents are necessary. For scheduled repairs, the responsibilities of the management company include:

budgeting;
registration of a defective statement (defective act);
drawing up an act for writing off materials.

For the owner, it is enough to draw up a report for the tax office, and the list of required documents is limited to the estimate and the contract (upon its conclusion).

When ordering repair work on your own, you may encounter the fact that the construction company imposes a large and quite expensive list of services, including the preparation of supposedly necessary documents. Don't be fooled! If you have any doubts, you should contact the tax office or housing and communal services directly to obtain reliable information.

Who should carry out routine repairs?

As for routine work inside apartments (other premises), their owners (tenants) must independently carry out such work. For these purposes, they can also involve third-party organizations, but the repairs will still be carried out at their expense.

Repairs of apartment building property should be carried out by service organizations and (or) contractors attracted by them.

Depending on the chosen management method, HOA or management company:

develop a plan for ongoing repair work;
determine the procedure for their implementation;
conclude contracts for their implementation;
notify owners about the cost and scope of work.

Design rules

We'll tell you how working documentation is drawn up for current repairs.

Agreement

A contract is concluded with a construction company or directly with the contractor allocated for the work. The customer can be either a management company or the owner of the property. Read more about who draws up the plan and carries out routine home repairs here.

Before concluding a contract, the customer has the right to familiarize himself with information about the upcoming progress of repairs. The Contractor, in turn, must provide the following information:

price of services;
Payment Methods;
types and quality of work;
information about the contractor (experience, qualifications, etc.).

In the event of a discrepancy between the order and the work performed or a violation of the contract, claims are brought against the contractor. If necessary, proceedings in court also take place with him. Therefore, data about it is an important point.

REFERENCE! According to Art. 503-505 of the Civil Code of the Russian Federation, if the terms of the contract are violated by the contractor, the latter undertakes to carry out repair or correction work at its own expense or pay the customer for material damage. The customer's responsibilities are specified in the agreement.

Now you know about the execution of a contract for the renovation of the premises.

Defective statement

This is a document that explains the company's costs for performing work. Compiling a statement is a labor-intensive process. For this purpose, a special commission is formed whose task is to check the quality of the repair, compare it with the original order and identify possible defects. The commission includes:

Accounting department employee;
representative of the equipment department;
contractor, or one of the contract workers.

Drawing up a statement has two main functions:

cost control;
tax report.

The latter should be understood as justification before the tax office, that is, what the company’s money was spent on for a certain period.

The structure of the defect sheet for the repair of premises is a table containing information about the work performed , as well as about possible defects and inconsistencies identified during the commission.

There is no clear sample document. The defect sheet is the main document of the local estimate.

ATTENTION! The document must contain the signatures of all members of the commission and the manager of the construction company. Otherwise it is not valid.

Material write-off act

It is one of the reporting documents for the competent authorities. This document contains information about the building materials used, indicating the purpose of their use and the cost, which is debited from the company’s accounts.

To draw up an act for writing off materials, a commission is also formed, consisting of:

person responsible for materials;
chief accountant;
authorized economist of the company.

Members of the commission certify the document with signatures.

Estimate

The most necessary document for repairs. In simple terms, this is a systematization of repair costs. The estimate for the renovation of the premises is drawn up if there is a budget , and implies a competent and rational calculation of the initial amount for the highest quality result. It includes:

list of required materials and their cost;
list of works and their cost;
total transportation costs.

During planned repairs, the construction company accountant is responsible for drawing up estimates. Before this, a thorough inspection of the object/premises being repaired is carried out in order to calculate the amount of work and materials.

If you are doing the repairs yourself, then you can create an estimate yourself in Excel, but be very careful to calculate everything correctly. If you doubt your abilities, you can order an estimate from a construction company for a fee. Please note that the service itself will not be included in the document.

Technical task

Compiled by the customer (company or owner) for the contractor. In the first case, the preparation is carried out by an accountant together with a competent representative of the housing and communal services. In the second, it is either the owner himself or an employee.

The technical specification represents a detailed description of the object to be repaired, indicating the required services and materials, as well as the budget available to the customer. The TOR should describe with maximum precision everything that is required of the workers - it is this document that they will be guided by during the work.

REFERENCE! You can attach a ready-made estimate to the TOR and hand over the package of documents to the contractor. It is also possible that, based on the technical specifications, the contractor draws up all other documents independently.

Production log

Issued to the owner by the management company after receiving permission to carry out repairs. But not every type of work requires journaling , but only for those specified in paragraphs. 2 and 3 of Appendix 1 of PPM No. 508, namely:

strengthening load-bearing walls;
changing the design of floors;
works related to waterproofing.

According to paragraph 1 of Appendix 4 of PPM 508 as amended by 840, the production log indicates “the technological sequence, timing, quality of execution and conditions for the production of redevelopment work.”

If you are given a journal, then there is a person assigned to it who has permission to fill it out. All records are certified by his signature, as well as the signatures of the owner and contractor.

Project

Do you need a project? Yes, its presence is mandatory for major repairs, but for current repairs it is compiled at the request of the customer.

The project is a graphical representation of the object after all relevant work has been carried out. It should indicate:

location and layout of rooms/premises;
installation locations of main equipment;
sockets, switches.

Both a general project and a detailed one for each room can be drawn up.

The design is carried out by a designer who can be offered to you by a construction company, or you can hire one yourself.

Plan

Combines a technical specification, a project and an estimate. This is a description of the entire repair process, the necessary work and services, taking into account their cost, and also provides for unexpected situations and a way out of them.

The plan for the ongoing repair of an apartment building is drawn up by the customer together with the contractor and an employee of the construction company.

Application for work

The document relates to scheduled repairs. Such a statement is drawn up by residents who require repairs to be carried out in their home.

You can write a claim to the management company if the planned repairs were not carried out.

The management company is obliged to carry out planned repairs of apartment buildings in accordance with Resolution of the Civil Code for Construction No. 170 dated September 27, 2003 . The fee for scheduled repairs is included in the cost of utilities. Therefore, if the application to the Criminal Code is ignored, you have the right to go to court.

What is included in the maintenance and ongoing repairs of housing, read here, and this article talks about the legislative acts regulating the work.

conclusions

Carrying out routine repair work is necessary to maintain the satisfactory condition of the property and prevent its damage and wear.

Approximate lists of such work are established by the regulatory documents of the State Construction Committee. Owners resolve other issues independently by concluding agreements with management companies or contractors.

You can listen to the seminar on the topic “Maintenance and current repairs of common property of apartment buildings” in this video:

See also Telephone numbers for consultation Oct 27, 2021 kasjanenko 875

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Discussion: 4 comments

Lera says:
01/11/2018 at 00:35
During renovations, our neighbors installed a door in a load-bearing wall, without anyone’s permission, now our wall is also collapsing because of their door, what can be done in such a case?
Answer
5master5 says:
01/17/2019 at 21:31
If the purchased apartment is in poor condition and the previous owner has not carried out routine repairs in it for thirty years, can a claim be made against him for this? Although the acceptance certificate was signed, it reflects the unsatisfactory condition.
Answer
Olga says:
07/27/2019 at 01:42
If a residential building does not belong to anyone in the city, but residents live in it, then who should carry out the repairs? We only pay for garbage, gas, water and electricity, we don’t pay for anything else.
Answer
Read also: Sales receipt without a cash register: is it valid and in what cases
Oleg says:
03/19/2020 at 13:57
I would like to understand what type of repair includes repairing damage caused by replacing communications during a major repair of communications. Who should repair cracks and holes in walls caused by pipe replacement? Is it the owner of the apartment or is it money from the capital repair fund?
Answer

Possible costs

The documents described above seem to reflect all aspects of the repair and take into account all the nuances. But you should understand that in general, in addition to the purchase of materials and payment for contract services, additional costs are possible, such as:

ordering a project and plan;
payment for accountant services (when preparing estimates);
additional costs in case of unforeseen circumstances.

You can learn about what is covered by current repairs by law, how it differs from major repairs, what are the deadlines for scheduled maintenance in an apartment building, as well as the specifics of current repairs at the entrance on our website.

As it turned out, it is not so difficult to understand the documentation during routine repairs. But if you are doing repairs yourself, relying only on your own is not always the right and profitable solution - feel free to seek help from specialists who know their business.

Accounting office renovation. “Controversial” repair costs

02.02.2019

“Improving” borrowed premises may well cost the tenant a pretty penny, and the property owner is not always ready to reimburse the expenses incurred.

Fortunately, the legislation allows compensation for the amounts spent on such an event when taxing profits.

True, paradoxically, the more areas have been improved, the smaller amounts can be written off.

Which is cheaper?

The vast majority of companies do not have their own premises, which means they are forced to rent them from.

Unfortunately, such borrowing is not a cheap pleasure, and since few people can boast of the amount of available funds now (companies are already cutting costs as much as possible), rental costs can easily be cut.

Of course, you can save on the number of rented square meters. But not in all cases this method of solving problems is acceptable.

In addition, you can simply move to cheaper premises. But, as you know, cheap does not mean good.

And it is quite possible that the lower cost of such areas is due not only to a less favorable territorial location or the desire of the lessor to quickly “fuse” the available square meters, but also to the condition of the premises themselves.

In this case, the company will also have to spend money on restoration of the rented footage. At the very least, the organization will definitely have to “make its own” new premises.

Some legal information

The need to carry out repair work on leased properties is provided for by civil law.

According to paragraph 2 of Article 616 of the Civil Code, the tenant is obliged to maintain the property in good condition, carry out routine repairs at his own expense and bear the costs of maintaining the property. Naturally, unless otherwise provided by the contract.

At the same time, major repairs are the landlord’s responsibility.

According to the provisions of the same Article 616 of the Civil Code, the party transferring space for temporary use must carry out such serious maintenance of the facility at its own expense during the time stipulated by the contract, or (provided that such a clause was not specified in the contract) at least within a reasonable time deadlines.

If the lessor for some reason fails to fulfill legally established obligations, the lessee has the right:

– carry out major repairs provided for in the contract or caused by urgent need, and recover the cost of repairs from the lessor or offset it against the rent;

– demand a corresponding reduction in rent;

– demand termination of the contract and compensation for losses.

In practice, the tenant will probably want to return the money spent. But how to do that? Of course, it is impossible to exclude the possibility that the landlord will subsequently agree to reimburse the funds spent on bringing the premises to perfection. However, you shouldn't rely on this too much.

Obviously, a company that has overspent on repairs will come up with the idea of compensating for its costs at least through taxation. In general, it is possible to pull off such a thing, the other question is how exactly?

Cost or investment?

Write-off of expenses for bringing leased space into proper condition depends primarily on how they are recognized in tax accounting: current costs or capital investments. According to the opinion of the Ministry of Finance, expressed in a letter dated January 19, 2009.

No. 03-03-07/1, the solution to this issue lies on the surface.

If expenses are incurred for the purpose of ongoing maintenance of fixed assets in working condition, then they are taken into account at a time as part of other expenses as repair costs, as follows from the provisions of Article 260 of the Code.

If the property has been transformed to such an extent that it is impossible to separate innovations from the object itself without causing harm to it, and the repair itself was associated with reconstruction or modernization, we are talking about inseparable improvements to the leased property. In this case, the money spent on this event is recognized as capital investments, which can be depreciated in accordance with Article 259 of the Code. By the way, if we are talking about separable improvements to the property, they are the property of the tenant both during the use of the property and after the end of the lease relationship. Of course, to do this, these improvements will have to be dismantled. In this case, recognition of “separate” objects as depreciable property is carried out in the usual manner.

Please note that if we are not talking about the previously mentioned completion, retrofitting or modernization, the costs will not be considered capital investments, even if the amount of costs is extremely high (regardless of whether we are talking about rent or improvement of your own property) .

Source: https://buhof.ru/contracts/accounting-office-repair-controversial-repair-costs/

How to write off expenses in accounting

As stated in paragraph 11 of the Accounting Regulations “Accounting for Agreements (Contracts) for Capital Construction” PBU 2/94, approved by Order of the Ministry of Finance of Russia dated December 20, 1994 N 167, the contractor’s costs consist of all expenses associated with the performance of contract work under contract. In other words, in accounting, expenses must include the entire cost of materials consumed during construction or repairs (even if this expense exceeds the norm included in the estimate). Materials are written off in a similar way when the developer performs the work on his own (clause 8 of PBU 2/94).

Example 2 . Let's return to the conditions of example 1.

Let us assume that, in fact, when performing work on painting walls in the workshop of ZAO Renata, the following expenses were incurred:

materials were spent in the amount of 30,000 rubles;
wages were accrued to employees (including unified social tax, contributions to the Pension Fund and accidents) in the amount of 10,101 rubles;
depreciation of fixed assets was accrued - 50 rubles;
General business expenses attributable to this order were written off - 4895 rubles. (in accordance with the accounting policy, account 26 is closed to account 20).

In the accounting of Stroitel LLC, the accountant will make the following entries:

Debit 20 Credit 10

30,000 rub. — consumed materials are written off;

Debit 20 Credit 70 (69)

RUB 10,101 — wages to employees have been accrued (taking into account the unified social tax, insurance contributions to the Pension Fund of the Russian Federation and from industrial accidents);

Debit 20 Credit 02

50 rub. — depreciation of fixed assets used during repairs was calculated;

Debit 20 Credit 26

4895 rub. — general business expenses attributable to this order are written off;

Debit 62 Credit 90 subaccount “Revenue”

55,000 rub. — revenue from repair work for Renata CJSC is reflected;

Debit 90 subaccount “Cost of sales” Credit 20

RUB 45,046 (30,000 + 10,101 + 50 + 4895) - expenses for repair work for Renata CJSC were written off;

Debit 90 subaccount “Profit/loss from sales” Credit 99

9954 rub. (55,000 - 45,046) - profit from repair work for Renata CJSC is reflected.

If an organization performs work using materials provided by the customer, then the materials received from the customer should be considered as customer-supplied raw materials and reflected in off-balance sheet account 003 “Materials accepted for processing.”

Example 3 . Let's change the conditions of examples 1 and 2. Let's assume that water-based paint costs 11,076 rubles. was provided by the customer - ZAO Renata. Other materials for a total estimated amount of 18,091.4 rubles. (29,167.4 - 11,076.0) Stroitel LLC acquired independently. In fact, materials worth 18,500 rubles were purchased. All these materials were used to paint the walls. The remaining costs are the same as in example 2.

Since part of the work was done from the customer’s material, the cost of the work was not 55,000 rubles, but 43,924 rubles. (55,000 - 11,076).

In this case, the accountant of Stroitel LLC must record the transactions as follows:

Debit 003

RUB 11,076 — water-based paint was received from JSC Renata;