Home / Uncategorized / How to include a laptop in accounting for more than 100 thousand rubles
Initial data:
- The cost of the purchased computer (laptop) is 44,840 rubles, including VAT 6,840 rubles,
- The cost of the software is 5900 rubles, including VAT 900 rubles.
- The useful life of a computer in accounting and tax accounting is set at 25 months,
- Depreciation is calculated using the straight-line method.
ACCOUNTING and POSTING purchase of a laptop over 40,000-100,000 rubles
Thus, examples of fixed assets include buildings, structures, equipment, computers, cars, tools, perennial plantings, etc. But one more important criterion must be taken into account - the cost of fixed assets. It is different for accounting and tax accounting. In accounting, an asset is recognized as a fixed asset if its value exceeds 40,000 rubles. In tax accounting, the cost of acquiring fixed assets is more than 100,000 rubles (clause 5 of PBU 6/01, clause 1 of Article 256 of the Tax Code of the Russian Federation).
Intangible assets worth less than RUB 40,000. are not recognized as depreciable property
- used to perform work or provide services, and can also be used for management activities in enterprises;
- the period of use of such devices exceeds 12 months;
- equipment is not purchased for the purpose of further resale (the cash register is not purchased for profit);
- the device in the future can bring economic benefits to the enterprise (if necessary, the equipment can be resold or leased).
How to reflect the purchase of a laptop in accounting
Methods of monitoring decommissioned but used property worth less than 40,000 rubles. accounting rules are not defined, therefore organizations have the right to independently develop methods for accounting for this property, based on general accounting principles. Unified forms of primary documents for accounting for such property have not been approved.
Accounting for decommissioned but operating objects worth less than 40,000 rubles. may be maintained in an off-balance sheet account. In the Chart of Accounts, as amended by orders of the Ministry of Finance of the Russian Federation dated 05/07/2003 No. 38n, dated 09/18/2006 No. 115n, an account is not provided for accounting for such property, but in practice it is common to use either an unused account (for example, account 006), or opening a new account.
Tax accounting allows write-offs only using 2 of the listed methods, namely, the average cost or the FIFO method. In order to bring accounting and tax accounting as close as possible, it is recommended to use one of the methods, since recording deviations in accounting and tax accounting is a rather labor-intensive process.
Based on accounting policies, it is taken into account as part of inventories
In the recommendation, read about the criteria by which property is classified as fixed assets in accounting and tax accounting. Also see how to distinguish fixed assets from inventories, as well as what criteria a company can set itself to account for an asset as a fixed asset.
In accordance with clause 5 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved. by order of the Ministry of Finance of the Russian Federation dated March 30, 2001. No. 26n, assets that meet all the characteristics of fixed assets, but whose cost per unit is less than the limit established by the organization’s accounting policy, can be taken into account as part of inventories. Since 2011, the limit has been 40,000 rubles. According to Art. 256 of the Tax Code of the Russian Federation, property worth less than 40,000 rubles. is not taken into account as part of depreciable property. For property registered before 01/01/2011, the value limit is 20,000 rubles. both in accounting and for the purposes of calculating income tax.
Accounting for fixed assets in 2021: cost, depreciation
Property
Features of depreciation calculation Basis
Movable property worth up to 10 thousand rubles. (except for library collection objects) Do not charge. The cost of these objects upon commissioning (acceptance for accounting) is immediately written off as expenses and reflected on the off-balance sheet account 21 Clause 39 of the standard “Fixed Assets”, clause 373 of Instruction No. 157n Movable and immovable property worth from 10 thousand to 100 thousand rubles. Charge 100% depreciation at a time when the facility is put into operation. Clause 39 of the standard “Fixed assets” Library fund worth up to 100 thousand rubles. (except for periodicals) Movable and immovable property, as well as objects of the library collection more than 100 thousand rubles. Accrue according to depreciation rates Subparagraph “a” of paragraph 39 of the standard “Fixed Assets”
Please note => In the amount of one three hundredth
How to capitalize wasps worth less than 40,000
In the same month, the fixed asset item was accepted for accounting and put into operation. To reflect this operation in the program, the document Acceptance for accounting of fixed assets with the type of operation Equipment is used. In the “header” of the document we indicate the location of the fixed asset, the financially responsible person and the event Acceptance for accounting with commissioning. On the Non-current asset tab, we indicate the type of operation we need, the method of receipt, and select our fixed asset object from the Nomenclature directory. Accounting account 08.04 is installed automatically. In the tabular section, on the Fixed Assets tab, create a Fixed Asset in the directory and fill in its details (in the Fixed Assets directory, only two tabs are manually filled in: Main and Additional). In the “Fixed assets and intangible assets” menu, select “Acceptance for accounting of fixed assets”. In the document list form that opens, click on the “Create” button. In the header, indicate the financially responsible person and the location of the OS, but these fields are not mandatory.
Next, we will formalize the receipt of fixed assets. Here you need to prepare two documents: “Receipt of equipment” and “Acceptance for accounting of fixed assets”.
To quickly fill out documents with similar fixed asset objects that have the same names, you need to enter at least one such object into the tabular section.
Which depreciation group should the server be assigned to?
In accordance with the provisions of paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, property and other objects of intellectual property that are the property of the taxpayer are recognized as depreciable if they are used to generate income, their useful life is more than 12 months, and the original cost exceeds 40,000 rubles. Therefore, depreciable property includes intangible assets with a lifespan! useful life more than 12 months and an initial cost of more than 40,000 rubles. used in activities to generate income.
How to capitalize fixed assets in 1s 8.3 accounting
The directory has a multi-level, hierarchical structure. To classify fixed assets, you can create groups and subgroups.
In this example, we will consider the situation when you issued a receipt with the type of operation “Equipment”. In this case, you have only one posting - for account 08.04. We need to place the OS on account 01.01.
Thus, for profit tax purposes, we recognized material expenses at a time. Along with the cost, temporary differences were also written off to account 26. The document Request-invoice and the result of its execution are shown in Fig. 5. Figure 5. Fixed assets under the simplified tax system are written off as expenses in equal shares during the year in which they were acquired. This is done on the last calendar day of each quarter.
Thus, at the moment, an asset worth in the range from 40,000 rubles to 100,000 rubles in accounting should be taken into account as a fixed asset, and for profit tax purposes it should be classified as material expenses. In this article we will look at how in the 1C: Accounting 8 edition 3.0 program you can reflect the receipt and acceptance for accounting of such a fixed asset item. Let's consider an example. The organization "Rassvet" applies the general taxation regime - the accrual method and Accounting Regulations (PBU) 18/02 "Accounting for calculations of corporate income tax." The organization is a VAT payer. In January 2021, for management needs, the organization acquired a fixed asset worth 60,000 rubles plus 18% VAT (10,200 rubles).
On June 4, 2018, LLC “Plyushka” made an advance payment for fixed assets in the amount of 118,000 rubles using the simplified tax system with the object of taxation: income minus expenses. including VAT 18%. 06/05/2018 Plyushka LLC purchased fixed assets worth 354,000 rubles including 18% VAT. On the same day, the asset was accepted for accounting. The remaining portion was transferred to the supplier on 07/06/2018.
All operations must be documented (Part 1, Article 9 of the Law of December 6, 2011 No. 402-FZ).
Based on this register, a monthly closing document will be created with the name “Recognition of expenses for the acquisition of fixed assets for the simplified tax system.”
The number of added objects is limited by the bit depth of the code. For example, specifying the start code 01 means that no more than 99 directory entries can be added automatically. If you want to add more elements in batches, you must add enough bits to the initial code. As you can see, account 08.04 reflects the cost of the fixed asset, and account 19.01 reflects VAT on the acquisition of fixed assets. I note that in the case where a fixed asset was acquired for an activity not subject to VAT, the amount of VAT is included in the initial cost of the fixed asset. In the header of the document we will indicate the location of the fixed asset, the financially responsible person and the event Acceptance for accounting with commissioning. VAT on fixed assets is deductible only after the fixed asset is registered using the regulatory document Formation of a purchase book.
Last year, changes were made to Article 256 of the Tax Code of the Russian Federation (TC RF) - the cost criterion for depreciable property increased. From 2021, in accordance with paragraph 1 of this article, depreciable property is property with a useful life of more than 12 months and an original cost of more than 100,000 rubles. There have been no changes to the accounting of fixed assets yet.
In the last lesson, you and I learned how to arrive at inventory items, extras. expenses and services. In this lesson we will continue the topic of acquiring material assets and look at how fixed assets are received by the company.
The initial cost of fixed assets acquired for a fee consists of the organization’s costs for their acquisition, construction and production, bringing them into a condition suitable for use. Expenses for the acquisition of computer programs, without which computer technology cannot perform its functions, should be considered as expenses for bringing an object of fixed assets into a state suitable for use. The useful life of this fixed asset is 30 months. The process of accounting for such an item of fixed assets in the program depends on how the organization intends to recognize material expenses for profit tax purposes. In accordance with paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation, material expenses include the taxpayer’s costs for the acquisition of tools, fixtures, equipment, ..., and other property that is not depreciable property.
The chart of accounts does not provide for a separate off-balance sheet account for accounting for computers put into operation. Therefore, you need to open it yourself. First, we will reflect the prepayment of the fixed asset in 1C. If payment orders are filled out in the program, we draw up the payment order, and then the document “Write-off from the current account”. If payments are processed immediately at the client bank, you can only make one document in the program, “Write-off from the current account.” Both documents are located in the “Bank and Cash Office” section.
Is it necessary and how to take into account equipment costing less than 40,000 rubles? after actually writing off its value in accounting and tax accounting? Methods of monitoring decommissioned but used property worth less than 40,000 rubles. accounting rules are not defined, therefore organizations have the right to independently develop methods for accounting for this property, based on general accounting principles. In accordance with clause 5 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved. by order of the Ministry of Finance of the Russian Federation dated March 30, 2001. No. 26n, assets that meet all the characteristics of fixed assets, but whose cost per unit is less than the limit established by the organization’s accounting policy, can be taken into account as part of inventories.
The first entry does not suit us, since this object is a fixed asset (depreciable property) only in accounting. Therefore, we will have to make our own adjustments. We can do this using the Transaction document entered manually (I call this document Accounting Certificate) or by manually adjusting the result of the document itself. We will choose the second, simpler and less labor-intensive method. To do this, enable the Manual adjustment checkbox in the document posting results.
See Fig. 1 (Fig. 1) After posting the document Acceptance for accounting of fixed assets, the following accounting entries will be generated (See Fig. 2): Debit 01.01 Credit 08.04 - for the cost of the fixed asset. For tax accounting purposes for income tax, entries are entered in special accounting register resources: Amount of NU Dt 01.01 and Amount of NU Kt 08.04 - for the cost of the asset; Amount of NU Dt 20 (25, 26, 44) and Amount of NU Kt 01.01 - for the amount of expenses for the acquisition of the asset.
As a result of our adjustment, it turned out that in accounting the acquired fixed asset item is classified as non-current assets, and for profit tax purposes it is classified as materials - inventory and household supplies.
And the accounting program took the information for generating the posting on the tab named “Tax Accounting (USN)” from the “Payment” tabular section. In the accounting policy for accounting purposes, the organization has the right to set a cost limit within which fixed assets are taken into account as part of materials. This limit should not exceed 40,000 rubles. (paragraph 4, clause 5 of PBU 6/01). In this case, a computer whose cost does not exceed the established limit can be taken into account as part of the materials. Record the purchase and write-off of such a computer and reflect it in accounting in the usual manner prescribed for materials.
Difference between accounting and tax accounting
- As an OS - if the server is more expensive than 100,000 rubles. In this case, you need to determine the depreciation group and depreciation method. Thus, accounting for property more expensive than 100,000 rubles. coincides both in accounting (BU) and in tax accounting (TA).
- Property less than 100,000 rubles. in tax accounting, the company does not have the right to depreciate - this is a gross violation of accounting rules (Article 120 of the Tax Code of the Russian Federation). But such property can be classified as material expenses and written off evenly, taking into account its useful life. In this case, when taking into account the operating system, it is more expensive than 40,000 rubles. but cheaper than 100,000 rubles. NU and BU of the company will coincide.
- The company can write off property worth less than RUB 100,000. to material expenses immediately - this method is convenient to choose if the server costs less than 40,000 rubles. Then the NU and BU will also coincide. Otherwise, temporary differences will arise in accordance with clause 4 of PBU 18/02.
Please note => Number of founders of autonomous non-profit organizations
