Furniture accounting at the enterprise: postings

Which depreciation group does it belong to?

Thus, the safe is included in current assets, and the cost is written off as expenses. The cost is written off in parts or at once, depending on the company’s accounting policy. But after write-off, the safe must be reflected in accounting (in tax accounting, the write-off occurs completely), this is done for the purpose of monitoring its safety.

A contractor that is not dependent on the enterprise may be hired to assemble the furniture.

This includes receipt order No. M-4, demand invoice No. M-1, as well as other similar accounting forms. In addition, there are a number of forms of previously developed cards designed to account for items that wear out quickly and are of low value (accounting card No. MB-2, disposal act No. MB-4, write-off act No. MB-8).

Study the basics of economic classification of property by functional role and composition, as well as sources of funds.

Which depreciation group should the safe belong to (whether it’s broken)

Please tell me, ch. the accountant will kill! I don’t know and I forgot!

For the latter he serves forever.

(0)Ch. accountant and ask. This is her responsibility.

Thanks for the eighth! Well at least they didn’t send it

wait, why 8?

(7) do we have armor on the safe, do we have a bank? or do we have a regular iron box? to sculpt on: 16 2899000

(8) Same as in “windows”. “THE WILL BE NOT ENOUGH” information. /read the rules/. (8) Sorry for the noise.

The word safe appears in “RESOLUTION No. 1 of January 1, 2002 ON THE CLASSIFICATION OF FIXED ASSETS INCLUDED IN DEPRECIATION GROUPS” once. And how are they poor things on the first of the month?

I’ve been telling everyone I know for a long time - the Decree of January 1st cannot be normal... even after champagne... you can’t overcome a hangover

a means of storing documentation, or documents and valuable goods, furniture

(14) 5 points! Me too, thank you

What can you say about the refrigerator, what a group! I'm putting OS into operation for the first time.

fourth... Rita, let's invite your GB to our Forum... maybe we can talk?

(14) I turn on the fireproof cupboard - is it a safe or furniture? :))

Lyosha, I’m glad you got involved... the ability to get involved so quickly once again convinces me that I appreciate programmers without offense

(19) Gena, it’s interesting to quarrel with you, although you speak arguments (with offense) not like some ;))

I won’t swear anymore... if it just breaks through a little... - I’ll restrain myself

(22) they offer, I’m looking, see for yourself, there’s a phone - time - as you wish, I left myself, I couldn’t substitute

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How to properly capitalize and write off a safe in accounting

At this moment, an entry is made in the accounting records as the debit of account 10.9. The corresponding account depends on the method of receipt of inventories into the organization.

If all conditions, including the cost limit, are met, then the useful life of this property should be established in accounting and tax accounting.

In accordance with the Order of Rosstandart dated December 12, 2014 No. 2018-st, the All-Russian Classifier of Fixed Assets OKOF OK 013-94 should have been canceled from January 1, 2021. However, its validity was extended for another year (Order of Rosstandart dated November 10, 2015 No. 1746-st). The new OKOF OK 013-2014 (SNS 2018) is planned to be used from January 1, 2021.

To classify the property of the Luch enterprise according to its functional role and composition, sources of education.

Business inventory in accounting is...

If the organization’s accounting policy does not stipulate the maximum value of “low value,” then the safe should be accounted for as a fixed asset, in accordance with clause 5 of PBU6/01.

This question is related to the fact that in most cases there are no clear definitions of what is classified as equipment and what is classified as materials in the methodological documents and the estimator has to collect information bit by bit from different sources.

Trees and shrubs, hedges, landscaping and decorative plantings on streets, squares, parks, gardens, squares, etc.

If there are no material resources specified by the project in the nomenclature of the Federal Collection, their cost should be determined on the basis of calculations, taking into account documented costs for containers, packaging, transportation and procurement and storage costs, markups of supply, marketing and intermediary companies.

Classification of fixed assets. Types (groups) of fixed assets

Based on the data to complete the task, group the property of OJSC Luch by functional role and composition, and by sources of formation.

There is another way to keep records. It can be carried out within a separate off-balance sheet account. If the company goes this route, it will need to create accounting cards for all furniture items.

Oil and gas wells, bridges, overpasses, roads, mines, sewers, gates, cylinders and tanks, etc. are engineering and construction objects designed to create the conditions necessary for the performance of certain functions in the production process.

The receipt of furniture can be reflected using the following postings:

1. Dt 08 Kt 60 (posting of office furniture).
2. Dt 19 Kt 60 (reflection of the VAT amount).
3. Dt 60 Kt 51, 52, 55 (payment of supplier bills).

In accordance with the All-Russian Classifier of Fixed Assets (OK 013-94), approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359 (hereinafter referred to as OKOF), fixed assets are accounted for in the following groups (Table 1).

In addition to the planned duration of operation, the qualification of an object as materials or fixed assets also depends on its purpose and type of use.

How to account for office furniture?

Specialists from such companies will always be able to help you understand the issue and suggest the right solution to the problem of accounting for office furniture.

Cash register equipment (CCT) is an electronic computer with built-in fiscal memory. This technique is used during cash payments or...

In addition to the above, it is possible to account for office furniture within a separate off-balance sheet account. In this case, it becomes necessary to maintain accounting cards for all furniture items.

It is difficult to imagine an organization that has not at least once purchased equipment or household supplies for its needs. And despite this, inventory accounting still raises many questions.

Let's consider a sample of accounting entries that are generated upon receipt, movement and disposal of fixed assets. What tax classification group should be established for this property, how to determine the private investment income and calculate deductions?

In this article I will consider the main methodological documents that are related to assigning a type of cost to equipment or material, the opinions of estimators, and in the end I will give my opinion on this issue, but please note that we are not an authorized body that has the right to resolve disputes between customers and contractors, as well as provide answers to the examination.

Oils for oil pumping stations, transformers, turbines - I agree that when installing equipment, oil is an integral part and comes complete with the equipment, but here it should be noted that at the moment the Ministry of Construction of the Russian Federation is moving towards the fact that someday there will be only one in Russia normative base.

How to reflect changes in rack configuration in accounting

This question is of interest to those companies that have warehouse racks registered as part of the fixed assets and as part of the inventory.

The following options for changing the configuration are possible:

• <or>additional shelves or sections are added to the rack, thereby increasing its capacity, which means that the modernization/retrofitting of the facility must be reflected in the accounting;
• <or>the racks were completely reinstalled, for example, there were two racks consisting of five sections, and due to the redevelopment of the premises, by decision of the management, there were two racks consisting of three sections, and two racks of two sections. Then the accounting will have to first liquidate objects, and then create new ones.

Modernization of racks

There should not be any difficulties taking into account the costs of modernization/retrofitting of OS facilities. Such costs, both in accounting and tax accounting, increase the initial cost of the fixed assets and are written off as expenses through depreciation. 26, 27 PBU 6/01; clause 2 art. 257 Tax Code of the Russian Federation. But what about the modernization of low-value property, the cost of which was included in material costs at a time? Explanations on this issue cannot be found either in the accounting legislation or in the Tax Code of the Russian Federation.

If we take into account that in accounting such assets were not reflected as part of fixed assets, then the rules of PBU 6/01 should not be applied to the costs of their modernization. At the same time, the cost of inventories at which they were accepted for accounting does not subsequently change. 12 PBU 5/01. Therefore, the costs of modernizing the racks accounted for as part of the inventory are recognized as expenses for ordinary activities. 5, 7 PBU 10/99.

What to do with such expenses in tax accounting, the Ministry of Finance explained. According to officials, they reduce the income tax base as other expenses and are fully included in the expenses of the current reporting (tax) period. Letters from the Ministry of Finance dated 10/04/2010 No. 03-03-06/1/624, dated 03/25/2010 No. 03- 03-06/1/173. By the way, judges of the AS Far Eastern Military District also believe that expenses for the modernization of non-depreciable property can be written off at a time (regardless of their size) Resolution of the AS Far Eastern Military District dated 09.09.2015 No. F03-3437/2015.

Complete reconfiguration of racks

An accountant in this case can do this.

OPTION 1. Do not record the configuration change at all.

If new racks are assembled from the same components, and dismantling and subsequent assembly are carried out in-house, then the risk of tax claims is small, because inspectors are unlikely to check the actual configuration of the racks with the one that should be according to the documents.

If the work will be carried out by third-party organizations or additional materials will be purchased, then these costs may be of interest to the inspectors. And if you did not reflect any movement in your accounting of racking equipment, then such costs may be considered unjustified and excluded from “profitable” expenses.

If the tax authorities carry out an inventory of the company and there are actually more shelves than according to the documents, then the excess at market value will have to be included in taxable income. 8, 20 tbsp. 250 Tax Code of the Russian Federation.

OPTION 2. Change the configuration of the racks as follows:

• <or>liquidation (disassembly) of old ones and acceptance of new objects for accounting;
• <or>partial liquidation of one rack and completion of another.

Then your accounting will reflect the real state of the property in the company.

This is labor-intensive, because you will have to draw up several documents and show the following in your accounting:

• <if the racks are taken into account as part of the fixed assets, then when they are liquidated (partially liquidated) in tax accounting, the amounts of underaccrued depreciation are included in non-operating expenses on the date of approval by the head of the act on write-off of the fixed assets. 8 clause 1 art. 265 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated December 3, 2015 No. 03-03-06/1/70529, dated February 26, 2010 No. 03-03-07/5. It also takes into account the costs of liquidation (dismantling/disassembly) of the OSPS being decommissioned. 8 clause 1 art. 265, paragraph 1, art. 272 of the Tax Code of the Russian Federation.

At the same time, in non-operating income it is necessary to take into account the market value of the materials obtained during disassembly of the OSB. 13th century 250 Tax Code of the Russian Federation. Then, when creating a new OS object, its initial cost will also be formed by the cost of reused materials. 2 tbsp. 254 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated February 26, 2010 No. 03-03-07/5.

In accounting, it is necessary to make entries for the liquidation of old operating systems and the acceptance of new ones for accounting;

• <if>the racks are accounted for as inventory, then upon early disposal they must be written off from the off-balance sheet account (recorded as a credit to account 012 “Assets worth up to 40,000 rubles and with a useful life of more than 12 months in operation”). When dismantling such racks, materials are recognized in both accounting and tax accounting in the same manner as for fixed assets, that is, they are taken into account in income at market value. But when the materials obtained as a result of dismantling the “MPZ racks” are used to create new objects, their cost cannot be taken into account in “profitable” expenses. Letter of the Ministry of Finance dated December 8, 2010 No. 03-03-06/1/764 (clause 2 ). To smooth out this unpleasant moment, you can indicate a penny market value, which will be taken into account in income, justifying this by the wear and tear of the racks.

***

The purchased racking equipment, accounted for on the balance sheet as fixed assets, belongs to the 4th depreciation group and is recognized as an object of taxation under the corporate property tax. 1, sub. 8 clause 4 art. 374 Tax Code of the Russian Federation. However, if the manufacturer from whom you purchased the racking equipment and your company are not related entities. 2 tbsp. 105.1 of the Tax Code of the Russian Federation, then in relation to this equipment you can take advantage of the benefit and not pay tax on it. 25 Art. 381 Tax Code of the Russian Federation.

Fixed assets or consumables

The nuances of calculating depreciation for furniture Assets recognized as fixed assets must be depreciated regularly. The period for making depreciation charges directly depends on the expected service life.

Here we are talking about business telephony: wired stationary devices, automatic telephone exchanges of various modifications, all kinds of models of fax equipment and other similar communication equipment.

In practice, furniture can still be classified as depreciation group 4, unless otherwise provided by manufacturers and technical documentation.

The usual fire extinguishers that come to mind immediately are those found in every office: in the hallway or on the stairs. This category also includes special shields equipped with special fire extinguishing devices and sand boxes.

For such purposes, unified or independently developed forms can be used. Carrying out accounting of office equipment Almost all office equipment objects are classified as mechanization equipment. The service life of such items is more than 1 year. Typically, office equipment is taken into account as part of the operating system.

Accordingly, the useful life of the Safe is set in the range from 20 years and 1 month to 25 years.

Classify commercial property by functional role and composition, and by sources of formation. Tax Code of the Russian Federation). Therefore, in tax accounting, the costs of purchasing and assembling racks are included in material costs in full as they are put into operation (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

Typically, administration and accounting work using computers, monitors, laptops, copiers, scanners, power supplies and other equipment. It should be classified as a special device.

The capacity should be sufficient to store thick A4 file folders. It is convenient if the safe is equipped with a lockable cash compartment - for stamps, keys, work books, BSO. Before placing an order, check whether the seller works with VAT, check whether it is a fly-by-night company.

As for documentation, in this case, for inventory, you need to use documents that are usual for registering OS or approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.

Classify the property of Victoria OJSC according to its functional role, composition, and sources of formation.

It is incorrect to take into account the constituent elements of the racks separately as materials, since the beams, frames and bolts themselves do not represent any useful value; they are intended for assembling the racks (they are their parts), and it is the racks that will be used in the organization’s activities. Therefore, you need to take into account the assembled racks. According to the fifth paragraph of PBU 6/01 “Assets in respect of which the conditions provided for in paragraph 4 of these Regulations are met, and with a value within the limit established in the accounting policy of the organization, but not more than 20,000 rubles per unit, may be reflected in accounting and accounting reporting as part of inventories.

Purchase of a safe by an organization

How is the acquisition and commissioning of a safe costing less than 40,000 rubles reflected in the organization’s accounting? in January 2011? The negotiated cost of the safe is RUB 35,400. (including VAT RUB 5,400). The useful life of the safe for accounting purposes is set equal to 22 years based on the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1; Depreciation is calculated using the straight-line method.

Content

Accounting

The safe is accepted by the organization for accounting as a fixed asset (FPE) at its original cost (clauses 4, 5, 7 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n ). In the case under consideration, the initial cost of the safe is the contractual cost of the safe (excluding VAT) (paragraph 3, clause 8 of PBU 6/01).

The actual costs of acquiring a safe are reflected in the debit of account 08 “Investments in non-current assets”, subaccount 08-4 “Purchase of fixed assets”, in correspondence with the credit of account 60 “Settlements with suppliers and contractors” (Instructions for using the Chart of Accounts for Financial Accounting -economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

The initial cost of a safe, put into operation and registered in the prescribed manner, is written off from account 08, subaccount 08-4, to the debit of account 01 “Fixed Assets” (Instructions for using the Chart of Accounts).

The cost of the safe is repaid through depreciation (clause 17 of PBU 6/01). With the linear method of calculating depreciation, the annual amount of depreciation charges for an asset is determined based on the original cost of this object and the depreciation rate calculated based on the useful life of this object. During the reporting year, depreciation charges for a safe put into operation are accrued monthly in the amount of 1/12 of the annual amount (clause 18, paragraph 2, 5, clause 19 of PBU 6/01).

The amounts of accrued depreciation are reflected in accounting by accumulating the corresponding amounts in account 02 “Depreciation of fixed assets” (clause 25 of PBU 6/01, Instructions for using the Chart of Accounts). In this case, depreciation is reflected by an entry, for example, in the debit of account 26 “General business expenses” and the credit of account 02.

Based on paragraphs 5, 8, 16 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, depreciation charges are recognized as expenses for ordinary activities.

Value added tax (VAT)

The organization accepts the presented amount of VAT for deduction after accepting the safe for registration as part of the OS in the presence of a supplier invoice (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation, see also consultation with the adviser to the state civil service RF 2nd class K.V. Anatoliti dated 06/04/2009).

Corporate income tax

From 01/01/2011 for the purposes of Ch. 25 of the Tax Code of the Russian Federation, depreciable property is property that is owned by the taxpayer, used by him to generate income, and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles. (paragraph 1, paragraph 1, article 256 of the Tax Code of the Russian Federation, paragraph 19, article 2 of the Federal Law of July 27, 2010 N 229-FZ “On amendments to part one and part two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation , as well as on the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the settlement of debts on taxes, fees, penalties and fines and certain other issues of tax administration").

In accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of an asset is defined as the amount of expenses for its acquisition minus VAT.

Since in the situation under consideration the cost of purchasing a safe is less than 40,000 rubles, the safe cannot be recognized as depreciable property in tax accounting and its cost is included in material costs on the date of commissioning (clause 3, clause 1, clause 4, art. 254 Tax Code of the Russian Federation).

Application of PBU 18/02

In this case, in accounting, the cost of the safe is taken into account in expenses through depreciation charges starting from the month following the month of putting this fixed asset into operation. At the same time, in tax accounting, the cost of the safe is included at a time as part of the material costs on the date of commissioning.

Consequently, in the month of putting the safe into operation, a taxable temporary difference (TDT) and a corresponding deferred tax liability (DTL) arise (clauses 12, 15 of the Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

As depreciation is accrued in accounting, the specified NVR and IT are reduced (repaid) (clause 18 of PBU 18/02).

The occurrence of IT is reflected in the debit of account 68 “Calculations for taxes and fees” in correspondence with account 77 “Deferred tax liabilities” (Instructions for using the Chart of Accounts). The decrease (repayment) of IT is reflected by reverse entries in the specified accounts as depreciation is calculated for the safe in accounting.

G.G. Dzhamalova, consulting and analytical center for accounting and taxation

Legal documents

• By Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n
• By Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n
• By Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n
• Art. 171
• Art. 172
• Art. 256
• Federal Law of July 27, 2010 N 229-FZ
• Art. 257
• Art. 254
• By Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n