OS repair in 1s 8 3 step by step instructions

Modernization of a fixed asset 1C BGU 8.2 Modernization is a change in the value of a fixed asset through reconstruction or major repairs. In this example, we will consider the modernization of a fixed asset in 1C BGU 8.2. Our example will be to install an air conditioner in a minibus. First of all, let's reflect on the purchase of an air conditioner.

Let’s add a new element “Air conditioner for vehicles” to the “Nomenclature” directory.

We will select the item type as “Equipment”, the unit of measurement is pieces, the accounting account is 105.36.

Save using the “OK” button. Next, we will reflect the purchase of the air conditioner with the document “Purchase of Materials”.

In this example, we will not dwell in detail on filling out purchase documents, reflecting services, and writing off.

Let’s fill in all the top details, the “General” and “Materials” tabs.

Let’s run the document by clicking the “OK” button.

OS accounting in 1C 8.3 - step-by-step instructions

10.30.2018 Fixed assets are those assets that are used as means of labor for more than 12 months and cost more than 100,000 rubles.

Next, we will reflect the installation of the air conditioner in the document “Third Party Services”. Let's fill in the top details and the tabular part of the document.

Accounting for fixed assets in 1C 8.3 is 100% automated. First, in 1C Accounting for the operating system, it is drawn up. Next, they are accepted for accounting and assigned an inventory number. The developers of 1C:Accounting 3.0 have reduced this operation to the execution of one document - “Receipts (acts, invoices)” with the type of operation “Fixed Assets”.

In this case, there is no need to create . All transactions, both on receipt and on acceptance for accounting, are created by one document - receipt. Let's look at step-by-step instructions for accounting for OS in 1C 8.3.

In the “Fixed assets and intangible assets” menu, select “Receipt of fixed assets” and create a new document. In the header you must indicate the organization, counterparty and agreement. Set up the way to reflect depreciation and VAT expenses.

Equipment accounting in 1C 8.3 Accounting 3.0

Correct accounting of equipment at an enterprise is an important point for conducting business activities.
First of all, the cost of equipment, or rather depreciation, affects the cost of production. In addition, incorrectly organized accounting of equipment can lead to tax penalties, since depreciation is an expense item and reduces taxable profit. In this article, I propose to consider the stages of equipment accounting in 1C 8.3 Accounting 3.0, starting with its receipt and ending with write-off.

Receipt of equipment in 1C Accounting

To complete this operation, use the document of the same name “Receipt of Equipment”. The list of documents is located in the “Receipt of fixed assets” section (main menu “Fixed assets and intangible assets”). You can go to the list by clicking on the “Equipment Receipt” link.

In the list window, click the “Create” button. Now you can proceed to filling out the document details.

We indicate the date and number of the primary document, the date of the document in the system. The number will be assigned automatically upon registration.
If this information base maintains records for several organizations, select the organization. If the “Organization” field is missing in the document header, it means that records are kept for only one organization. This is a common feature for all documents.
The selection of a counterparty can be made by TIN or by name. If it is not found in the directory, the program will offer to create it.
If the counterparty already exists and an agreement with the “With supplier” type has been concluded with it, the agreement will be entered automatically.

Now let's move on to filling out the tabular part. On the first tab we indicate:

Equipment that we come;
Quantity;
Price;
VAT rate;
Accounting account (usually 04/08).

Don't forget to create an invoice below.

This is what the completed document should look like:

On the “Products” tab, you can specify related products. They arrive as usual.

The “Services” tab indicates services that are not included in the cost of the equipment. For example, services related to the delivery of goods.

To reflect the services that need to be included in the cost of equipment, there is a document “Receipt of additional. expenses."

Receipt of additional expenses

Go to the list of additional documents. expenses can also be found in the “Receipt of fixed assets” section.

The header of the document is filled out in the same way as the receipt document.

On the “Main” tab fill in:

Name, respectively, equipment:
Let's go through the document and look at the postings it generated:
As you can see, the amount of additional expenses increased the cost of the machine.
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Transfer of equipment for installation in 1C 8.3
This document also affects the final cost of the equipment and allows you to include in the price the components or equipment necessary for installation. In the header of the document we indicate the object for the construction of which the equipment is used, the cost account and the cost item.
In the tabular part the equipment is selected:
Acceptance of equipment for registration
After registration of receipt, the equipment must be accepted for accounting.
From the same section, go to the document list form “Acceptance for accounting of fixed assets” and click the “Create” button.
Let's start filling out the document details:
- “ OS event ” – we indicate how we will accept the equipment for accounting, with commissioning or not. Affects generated wiring;
- “ MOL ” – indicates the financially responsible person to whom the equipment will be assigned;
- “ Location of OS ” is the division for which equipment records will be kept.
Let's move on to the tabular part. The first tab is “Non-current asset”. Here you need to indicate the type of operation, the method of receipt and select from the “Nomenclature” directory the equipment that was installed at the arrival:
On the “Fixed Assets” tab, select an equipment card, which must first be entered into the “Fixed Assets” directory.
This directory stores all information about fixed assets. For the most part, the equipment card is filled out automatically when you post this document. It stores information about the initial and current cost of equipment, accrued depreciation, and reference information. The data is taken from the document. When a document is changed, the data in the directory also changes.
Read also: Accounting for finished products for the needs of your own production
On the “Accounting” tab, we indicate which method will be used for depreciation and the period over which the equipment should be depreciated. The depreciation account is usually 02.01. Equipment account – 01.01:
If the company pays income tax, the “Tax Accounting” tab is also filled out. As a rule, it contains the same values as in the previous tab.
Let's run the document and see what transactions it generated in 1C 8.3:
It can be seen that the equipment was registered on account 01.01.
upon receipt and acceptance of fixed assets for accounting in 1C 8.3:
Moving Equipment
Unlike goods, equipment moves not between warehouses, but between departments. In addition, the movement of equipment can be done between financially responsible persons.
During the move, the depreciation calculation method may change. In this case, you need to fill in the appropriate details.
Otherwise, there should be no questions regarding this operation:
Equipment inventory
This document allows you to identify either a shortage or surplus of equipment. When filling out, indicate the location of the equipment and the person responsible for it.
Then it is better to use the “Fill” button to fill out the list.
If an actual surplus is identified, a document is created for accepting equipment for accounting; if there is a shortage, a write-off is made:
Equipment decommissioning
For various reasons, equipment may be written off. The reasons may be different and are indicated arbitrarily for printing the act. Completing the document does not require any special explanation.
Equipment depreciation
Depreciation is charged at the end of the month through the month-closing transaction. Based on the parameters specified when accepting equipment for accounting, the program will automatically calculate the amount of depreciation. Depreciation begins to accrue from the next month after receipt.
Depreciation in 1C:
Usually the month is closed with the help of an assistant. It is located in the “Operations” – “Month Closing” menu:
After completing the operation, by clicking on the link marked in the figure, you can view the details.
Unfortunately, we are physically unable to provide free consultations to everyone, but our team will be happy to provide services for the implementation and maintenance of 1C. You can find out more about our services on the 1C Services page or just call +7 (499) 350 29 00. We work in Moscow and the region.
Source: https://programmist1s.ru/uchet-oborudovaniya-v-1s-8-3-buhgalteriya-3-0/

Accounting for fixed assets in 1C:Accounting 8: answers to frequently asked questions

Accounting, taxation, reporting, IFRS, analysis of accounting information, 1C: Accounting

11/28/2017 subscribe to our channel

1C experts answer frequently asked questions about OS accounting in the 1C: Accounting 8 program (ed.

If you are going to rent out the property in the future, check the appropriate box. In the tabular part of the document, list the required fixed assets.

3.0). Restoration of a fixed asset object can be carried out through repair, modernization and reconstruction (clause.

23 PBU 6/01). For profit tax purposes, fixed assets located by management decision

Modernization of a fixed asset in 1C 8.3 using an example

» » The modernization of fixed assets in 1C 8.3 means a change in their original properties.

26 PBU 6/01 “Accounting for fixed assets”, approved. by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, hereinafter referred to as PBU 6/01). During the period of restoration of an asset, the duration of which exceeds 12 months, the accrual of depreciation charges is suspended (clause

As a rule, it makes sense to modernize for the better. For example, add additional functionality or processing accuracy. Accordingly, for this it is necessary to purchase the necessary additional equipment and carry out installation work. The work can be done in-house, or done by third parties.

In this article, we will consider the option when the work is performed by another organization, as this will cover the topic more fully. For example, let’s modernize a woodworking machine from the 1C Accounting 8.3 demo database.

Namely, we will replace its engine. First you need to complete the purchase of this engine. The receipt is processed as usual, only the type of operation needs to be selected “Construction object”: Fill in the necessary details: Organization; Counterparty; Agreement; In the tabular part of 1C we select the construction object.

How to assemble a basic tool from components in 1C 8.3

» » In the 1C 8.3 Accounting program, a situation often arises when a fixed asset must be assembled from several components. For example, when buying a monitor, system unit, mouse and keyboard, we must reflect this purchase in accounting as a single OS called “Computer”. Let's look at how to perform a similar operation in the 1C: Accounting 8.3 program (release 3.0).

Contents In the program, such an operation is reflected as with the “Equipment” operation type. Let's fill out the document according to our requirements: Please note that the component accounting account is 07 (equipment for installation), and the VAT account is 19.01 (VAT on operating systems).

To set up accounting accounts, use the mechanism. The 1C program will generate the following transactions: The components of the future fixed asset have arrived at the warehouse.

For an example of preparing a receipt document in 1C 8.3 using the example of a product, see our video: The next stage is installation or assembly of equipment.

Transferring materials into operation in 1C 8.3 - step-by-step instructions

Accounting for workwear and special equipment. inventory is strictly regulated by the legislation of the Russian Federation. Based on these standards, records are kept in the 1C Accounting 8.3 program.

In order to reflect the transfer of such materials and other low-value materials into operation, there is a document of the same name, which is located in the “Warehouse” section. Please note that materials must be received at the warehouse before they can be written off. This can be reflected in different ways, for example, by registering the purchase of documents “Receipt (Act, invoice)”.

1 Workwear
2 Special equipment
3 Inventory and household items. accessories

Workwear

First of all, let's fill out the header of the document. In it we will indicate the organization Roga LLC, the warehouse and the division where the materials are located.

Please note that this document allows you to transfer into operation at the same time special clothing, special equipment, as well as equipment and household supplies. In our case, the details for all groups of materials will be the same, so the data will be contained in the same document, only on different tabs.

Let's consider the example of the commissioning of seven safety helmets and five jackets for construction workers. We will issue them to our employee Gennady Sergeevich Abramov. In the future, it is he who they will be listed as. These materials are special clothing, so we will indicate them on the first tab of the same name in the document.

Please note that both safety helmets and jackets for construction workers are workwear, which must be indicated in the item data cards.

To correctly reflect these materials in accounting, it is very important to correctly indicate the purpose of use in the corresponding column of the tabular section. The data here is selected from a special directory of the same name, which you can fill out yourself.

In our example, the intended use of safety helmets is “Helmets for construction workers”. We filled out all the data ourselves. In our example, the cost of safety helmets will be repaid on a straight-line basis over the entire useful life. It is 11 months.

We will reflect this type of expense on account 25. Depending on the work regulations at your enterprise, the invoice may be different.

Please note that in accordance with current legislation, workwear with a useful life of less than a year can be written off at a time. In our example, the terms for safety helmets and jackets for construction workers are less than 12 months.

After entering all the necessary data into the document, it can be processed. The resulting wiring in our example is shown in the figure below.

Special equipment

Special equipment includes special equipment, tools and devices. The features of its accounting and the rules for classifying materials into this group are strictly regulated and approved by order of the Ministry of Finance of the Russian Federation No. 135n dated December 26, 2002.

In this example, we need to put into operation a mold for casting chocolate Santa Clauses. We will enter this data into the previously created document, since both the transfer date and the rest of the header details will match.

In the tabular section on the “Special equipment” tab, almost the same data is indicated as in the case of special clothing. In this case, only the transfer count 10.11.2 will differ. The program will fill in some data automatically. To do this, it is important to indicate in the nomenclature card that the “Santa Claus” uniform is special equipment.

The document will generate movements similar to the case with workwear, only in this situation the off-balance sheet account MTs.03 is also used.

Inventory and household items accessories

The last tab will reflect the commissioning of the office organizer. We took it to the inventory and household items. accessories. Filling out the tab is similar to the previous examples.

In this situation, in the way of reflecting expenses, we indicated that repayment of the organizer will occur when it is put into operation. We will attribute the costs for it to general business expenses in account 26. You can use another account for accounting.

It is especially important to correctly fill out and configure the methods for reflecting expenses in 1C 8.3.

The document formed only two movements to transfer the office organizer as equipment into operation. In this case, the off-balance sheet account MTs.04 is used.

Source: https://1s83.info/obuchenie/1s-buhgalteriya/peredacha-materialov-v-ekspluatatsiyu.html

How to reflect OS repairs on your own in 1C 8 3

/ / 04/20/2018 1,268 Views If modernization of fixed assets is carried out infrequently, you can do it easier.

In the tabular part of the newly created construction object receipt document, click the “Add” button.

A new document line will be added. In the “Construction object” column, select “Show all”: The “Construction objects” directory will open, enter a new object there and select it in the document.

Now let’s add an engine installation service to the “Services” tab. There are no tricks here, the service is selected from the “Nomenclature” directory, the quantity and cost are indicated. The only issue is the cost account. By default it is 26. I want the service to be included in the cost of the upgrade. So I manually changed the cost account to 03/08.

We carry out the document.

The following transactions should be generated: The cost of the engine and services for its installation is collected on account 08.03. The modernization of fixed assets in 1C 8.3 means a change in their original properties.

Modernization of fixed assets in "1C: Accounting 8"

Accounting, taxation, reporting, IFRS, analysis of accounting information, 1C: Accounting

06/11/2008 subscribe to our channel This article describes the method of reflecting an increase in the initial cost of fixed assets in 1C: Accounting 8.

All operations related to modernization are considered, as well as its consequences (in particular, changes in the useful life of fixed assets, the procedure for calculating depreciation in tax and accounting). The second part of the article is devoted to reflecting the costs of modernization, completion and additional equipment of fixed assets when applying a simplified taxation system with the object of taxation “income reduced by the amount of expenses.”

When reflecting transactions related to an increase in the initial cost of fixed assets and a change in their useful life in accounting, one should be guided by PBU 6/01 (approved.

by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n)

Equipment acceptance certificate

Correct execution of the equipment acceptance and transfer certificate is the key to proper reflection of the asset in accounting and for tax purposes.

Therefore, you should take this document very seriously!

Equipment transfer procedure

In general, regardless of the nature of the operation, the transfer of equipment is as follows:

mandatory participation of authorized representatives of the parties to the transaction who have the right to complete the transaction and sign documents. This right is usually confirmed by a power of attorney from the receiving party if the equipment is transferred on the territory of the transferring party;
if the transfer is carried out on the territory of the receiving party, then the act is drawn up by the receiving party. Along with the equipment, she is given a package of accompanying documents - invoice, registration certificate, and other documents;
When accepting equipment, the receiving party must carefully inspect the asset and check its technical condition. To do this, the receiving party can even use the services of a third-party specialist;
The acceptance certificate is drawn up with a mandatory indication of the presence or absence of faults.

As soon as the act is signed, it is considered that the equipment is accepted on the previously agreed conditions and in the condition in which it arrived at the receiving party. In addition, the signed act serves as the basis for the transferring party to reflect the disposal of the asset in its accounting.

By the way, when accepting equipment, special attention is paid to the correct execution of all accompanying documents: after all, if the documents indicate an incorrect serial number, it means that the wrong asset is being accepted!

Therefore, it is very important that all documents are drawn up correctly.

and structure of the act

Any equipment is an asset, the presence of which on the company’s balance sheet is confirmed by a large package of documents, among which an important role is played by the act drawn up when the object was initially delivered to the enterprise.

Sample certificate of acceptance and transfer of equipment for installation

This act provides information valuable for the accounting process:

technical condition of the asset;
basis for receipt (transfer) – purchase and sale, donation, inventory, and other cases;
details of the parties to the transaction;
whether the object is depreciable property or not;
the number of received objects and their assessment;
list of accompanying documents.

The presence of an acceptance certificate allows you to correctly reflect the receipt of equipment at the enterprise and at the same time record all deviations in cost, completeness, technical condition and quantity.

And, if all these deviations are not identified immediately, then the signed acceptance and transfer certificate will indicate the consent of the receiving party with the receipt of an object with the characteristics specified in the act.

And then it will be difficult to prove the error of the reception.

Before the amendments to the law “On Accounting” came into force, the acceptance and transfer certificate was drawn up in a unified form OS-14 and OS-16 (for equipment with defects).

These forms are still in effect, but they are no longer mandatory.

Therefore, any company can offer the receiving or transferring party to the transaction its own version of the act or use the specified forms OS-14 and OS-16.

But regardless of the choice of form, the act must contain the following details :

title and date of preparation of the document;
name of the parties involved in the transaction;
Contents of operation;
cost and (or) quantitative assessment of the operation, i.e. price, quantity and value of the transaction as a whole;
FULL NAME. and the positions of those responsible for completing and processing the transaction;
signatures of the indicated persons.

These details are required for the preparation of any primary documents. But for the act documenting the acceptance and transfer of property, these details must be supplemented by another mandatory list that reflects the nuances of the process.

If you have not yet registered an organization, then the easiest way is

This can be done using online services that will help you generate all the necessary documents for free:

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Mandatory points and nuances of drafting

When drawing up an act for the movement of equipment, it is necessary to supplement it with the following details:

a detailed description of each asset - its serial number and technical condition, model, name, manufacturer, year of manufacture, period of operation, residual value. Without such a description, it is impossible to determine which equipment is being accepted.
basis for transfer - donation, contribution to the authorized capital, etc. This information forms the basis for the correct recognition of the asset for accounting. In particular, if an asset is donated, then the recipient company will have to pay tax on its value as income;
transfer place . This is very important, because if the transfer took place on the territory of the transferring party, and then the equipment was transported, then its technical condition should be recorded before its transportation. This will protect the transferring party from claims from the receiving company. And the recipient will be allowed to recognize transportation costs.

Therefore, you need to be very careful when drawing up the act.

Rules and procedure for registration

First of all, the act is drawn up :

in the presence of all persons authorized by the parties to the transaction;
in 2 copies - for each party. The number of copies may vary depending on the situation;
on the day of transfer of equipment;
without blots or errors;
indicating the description of the object given in its technical passport.

In addition to the act, accompanying documents are attached - technical documentation for the equipment, invoice, contract and other documents required by the nature of the operation. Moreover, if we are talking about the transfer of structurally complex equipment, then this process can occur in several stages. And for each such stage of acceptance and transfer, its own act must be drawn up.

The signatures of all parties on the deed are placed when the transfer process is completed and there are no claims to the asset.

Purpose and existing types of this document

As a rule, despite the legal opportunity to formulate the form of the act independently, enterprises use old, but valid, forms :

form 14 . Prepared for the receipt of any equipment;
form 15 . To be completed upon acceptance and transfer of an asset for installation. When installation is performed by a third-party contractor, the commission transferring the asset must include his representative;
form 16 . Compiled regardless of the reason for the receipt of the object, but if defects are detected in it;
form 1 (OS 1b) . It registers the inclusion of equipment (a group of objects) in fixed assets and its transfer into operation. Based on these acts, the inventory card OS 6 (OS 6a - for a group of objects). This card reflects all internal movements of the object: receipt, repair, modernization, transfer to another workshop, etc. Therefore, when transferring equipment, for example, for repair or maintenance within the company, information about this is reflected in this card. For small businesses, instead of cards, you can use an inventory book (OS-6b) ;
When transferring equipment for rent, the act is drawn up in any form , but indicating those mandatory details that are provided for by the law “On Accounting”. At the same time, these details must include: a detailed description of the equipment, the place of transfer, the technical condition of the asset, a list of accompanying documents and the period for testing the equipment;
As for the transfer of an asset for maintenance or repair , then, as a rule, the acceptance certificate is drawn up by the company with which the contract has been concluded to perform the specified work. But at the same time, the method of returning the asset back must be indicated.

How to correctly accept equipment into 1C:Enterprise software is discussed in the following video:

Source: https://www.DelaSuper.ru/view_post.php?id=5370

Reconstruction or repair: we take into account the costs of updating fixed assets

Author of the article Olga Lazareva 2 minutes to read 428 views Contents Reconstruction or repair? This question is asked sooner or later by every accountant who is faced with a situation, since incorrect classification of these business transactions can lead to a significant distortion of reporting indicators, which entails incorrect calculation of income tax. Therefore, it is so important to distinguish between the concepts of “repair of fixed assets” and “reconstruction of fixed assets” of an organization, because repair costs are recognized in the current tax period in full of actual expenses, and costs for the reconstruction and modernization of fixed assets increase the cost of the object and are included in expenses through depreciation OS. In the article we will understand how accounting for the repair of fixed assets and their reconstruction occurs, and also provide the entries that need to be reflected when carrying out these operations. (Understand how to keep accounting records in 72 hours)

Expenses for repairs of fixed assets and the creation of reserves for such repairs

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General provisions

When calculating income tax, organizations have the right to take into account in other expenses the costs of repairing their own and leased fixed assets. With the accrual method, these costs reduce the tax base at a time in the reporting (tax) period in which they were incurred (regardless of payment), in the amount of actual costs (clauses 1, 2 of Article 260, clause 5 of Article 272 of the Tax Code of the Russian Federation ). Using the cash method, only actually paid repair costs can be taken into account in expenses (clause 3 of Article 273 of the Tax Code of the Russian Federation).

In analytical accounting, the taxpayer forms the amount of expenses for the repair of fixed assets, taking into account the grouping of all expenses incurred, including (clause 1 of Article 324 of the Tax Code of the Russian Federation):

the cost of spare parts and consumables used for repairs;
expenses for remuneration of workers carrying out repairs;
other expenses associated with carrying out the specified repairs on your own;
costs of paying for work performed by third parties.

In addition, in order to evenly include expenses for upcoming repairs of fixed assets over one or more tax periods, taxpayers can create appropriate reserves according to the rules of Art. 324 Tax Code of the Russian Federation.

If a reserve is created, the costs of repairing fixed assets are written off against it and are not taken into account in expenses. And only if the amount of repair expenses incurred exceeds the amount of the reserve, the difference between them can be included in other expenses (paragraph 5, 6, paragraph 2, article 324 of the Tax Code of the Russian Federation).

If a taxpayer carries out several types of activities for which the income tax base is calculated separately (Article 274 of the Tax Code of the Russian Federation), then analytical accounting of expenses for the repair of fixed assets for tax purposes is carried out for these types of activities (Clause 3 of Article 324 of the Tax Code RF). This rule also applies to expenses in the form of deductions to the reserve for the repair of fixed assets (see letter of the Ministry of Finance of Russia dated October 7, 2003 No. 04-02-05/3/75).

So, according to paragraph 2 of Art. 274 of the Tax Code of the Russian Federation, the tax base for profits that are not taxed at the general rate is determined by the taxpayer separately. In this case, the organization is obliged to keep separate records of income (expenses) for operations for which, in accordance with Chapter. 25 of the Tax Code of the Russian Federation provides for a different procedure for accounting for profits and losses.

In particular, separately from the general tax base, a tax base is formed from activities related to the use of service industries and farms (OPH), from transactions with securities not traded on the organized market (Part 1 of Article 275.1, Clause 22 of Article 280 of the Tax Code of the Russian Federation ). Consequently, the costs of repairing fixed assets (including contributions to the reserve), used, for example, in industrial enterprises, must be taken into account only when determining the financial result of this activity.

What works are repairs?

The Tax Code of the Russian Federation does not contain a definition of repair, therefore, if there are corresponding definitions in other regulatory legal acts, which are usually of an industry nature, it is necessary to be guided by them (clause 1 of Article 11 of the Tax Code of the Russian Federation). The main conclusion that follows from such definitions is that the purpose of any repair is to transfer an object from a faulty state to an operational one. At the same time, its original technical and economic characteristics do not change. This applies to both current and major repairs. Despite the fact that as a result of a major overhaul, the main components (units, assemblies) of the OS object are replaced, its technical indicators are restored to the original level.

At the same time, the main problem that a taxpayer may encounter is distinguishing between repairs (especially capital repairs) and reconstruction (modernization) of fixed assets. Both those and other works relate to types of restoration of fixed assets (see, for example, paragraph 26 of PBU 6/01).

However, the costs of modernization or reconstruction are aimed at improving the original characteristics of the property. Unlike repair costs, such capital investments are not immediately taken into account in expenses: they increase the initial cost of the object and are included in expenses through depreciation charges (clause 2 of Article 257, Article 259 - 259.3, clause 5 of Article 270 of the Tax Code of the Russian Federation) .

In particular, modernization includes work caused by a change in the technological or service purpose of equipment, a building, structure or other object, increased loads and (or) other new qualities. Reconstruction means the reconstruction of existing OS facilities, which:

associated with improvement of production;
increases the technical and economic indicators of the OS facility;
carried out under a project for the reconstruction of fixed assets;
produced in order to increase production capacity, improve quality and change the product range.

These definitions are given in paragraph 2 of Art. 257 Tax Code of the Russian Federation.

Thus, the main result of modernization or reconstruction is a change or improvement of the initial technical and economic characteristics of the OS object.

Therefore, it is first of all important to determine whether the work carried out is truly a repair and does not relate to modernization or reconstruction.

At the same time, the repair of a fixed asset can also be accompanied by an improvement in the characteristics of the object. For example, in a situation where a new spare part is installed instead of a failed part, which has a longer service life or helps to increase the useful life or productivity of the OS object as a whole.

For the correct qualification of work performed on buildings and structures, the following documents containing lists of relevant work may be useful:

Resolution of the USSR State Construction Committee dated December 29, 1973 No. 279 “On approval of the Regulations on carrying out scheduled preventive maintenance of industrial buildings and structures” (MDS 13-14.2000);
Order of the State Committee for Architecture under the USSR State Construction Committee dated November 23, 1988 No. 312 “On approval of departmental building standards of the State Committee for Architecture “Regulations on the organization and implementation of reconstruction, repair and maintenance of residential buildings, communal and socio-cultural facilities” (VSN 58-88 (r)) .

How to confirm the need for repairs

For this it is recommended:

draw up a defect sheet with a description of the faults that have arisen at the OS object, a list of necessary repair (restoration) work and purchased spare parts;
issue an order (instruction) from the head of the organization to carry out repairs of this facility.

These documents are not mandatory, but as practice shows, it is much more difficult to confirm the validity (economic justification) of repair costs without them (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Therefore, in order to avoid disputes with regulatory authorities, you should fill out the defective statement using a self-developed form (Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). As a sample, you can take a report on identified equipment defects in form No. OS-16, approved. Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

To draw up a defective statement, it is recommended to create a commission of representatives of the accounting department, the operating and repair department of the organization (a third-party contract repair organization), who will sign this statement.

Based on the defective statement, the head of the organization issues an order (instruction) to repair the faulty OS object.

Creating a reserve for repairs of OS objects

Organizations have the right to create according to the rules of paragraph 2 of Art. 324 of the Tax Code of the Russian Federation reserves for future expenses for the repair of fixed assets (clause 3 of Article 260 of the Tax Code of the Russian Federation).

There can be two such reserves:

for current and major repairs of fixed assets (accumulated and spent within one tax period) - general reserve;
for particularly complex and expensive types of capital repairs of fixed assets (can be accumulated over several tax periods and spent during the period of major repairs).

Criteria for the complexity and high cost of capital repairs must be established in the accounting policy for tax purposes.

If the accumulation of funds for carrying out particularly complex repairs is carried out over several tax periods, then during this repair, deductions for its financing can increase the maximum amount of the total reserve for repairs (paragraph 3, paragraph 2, article 324 of the Tax Code of the Russian Federation).

Let us note that in paragraph 2 of Art. 324 of the Tax Code of the Russian Federation does not directly speak about the possibility of creating the two indicated reserves. For information on whether a taxpayer can include in expenses the costs of current and ordinary major repairs of fixed assets if a reserve has been formed for particularly complex and expensive types of major repairs (the general reserve was not created or was spent), see the recommendation article.

General reserve (determining the maximum annual amount)

In accordance with paragraph 2 of Art. 324 of the Tax Code of the Russian Federation, contributions to the reserve are calculated based on:

total cost of fixed assets. This cost is defined as the sum of the initial (replacement) cost of all depreciable fixed assets in operation at the beginning of the tax period, in which a reserve for future expenses for the repair of fixed assets is formed. Thus, the reserve can only be created in relation to one’s own property, since it is precisely this that is subject to depreciation (clause 1 of article 256, clause 1 of article 257 of the Tax Code of the Russian Federation). No reserve is created for objects leased or used free of charge (see letter of the Ministry of Finance of the Russian Federation dated March 22, 2010 No. 03-03-06/1/159). Consequently, it is also impossible to create a reserve for the repair of fixed assets that are not subject to depreciation (clause 2 of Article 256 of the Tax Code of the Russian Federation) or are excluded from depreciable property due to transfer for free use, conservation, reconstruction or modernization (clause 3 of Art. 256 of the Tax Code of the Russian Federation).
standards of deductions developed and approved in the accounting policy depending on the frequency of repairs of fixed assets, the frequency of replacement of elements of fixed assets (in particular, assemblies, parts, structures) and the estimated cost of repairs.

The maximum annual amount of the reserve for future expenses for the specified repairs cannot exceed the average annual value of actual expenses for repairs over the past three years. At the same time, the actual expenses include the cost of repairing the operating system, regardless of the order in which these amounts are written off in tax accounting (at the expense of the reserve or by inclusion in other expenses).

In order to determine the standard for contributions to the reserve, it is necessary:

Assess the costs of upcoming repairs this year by drawing up an estimate of upcoming expenses. There are no requirements for its preparation, however, when determining the amount of costs, it is worth taking into account the frequency of repairs of each fixed asset item and the current cost of such repairs.
Calculate the average cost of repairing your own fixed assets over the past three years, not including the cost of expensive repairs in this calculation.
The smaller of these values is divided by the total initial cost of fixed assets and multiplied by 100%.

The above calculation procedure confirms that an organization that was created less than three years ago, or has not carried out repairs in the last three years, will have difficulties forming such a reserve.

In order to determine the annual amount of the reserve, the interest received must be multiplied by the original cost of fixed assets. This will be the maximum annual reserve amount, which should be evenly taken into account in expenses.

Example

In January 2021, the company creates a reserve for the annual maintenance of fixed assets in tax accounting. Over the past three years, the total cost of equipment maintenance amounted to 5,580,000 rubles. In 2013 - 1,760,000 rubles, in 2014 - 1,840,000 rubles, in 2015 - 1,980,000 rubles. In accordance with the consolidated estimate for maintenance work, the cost of work in 2016 will be 2,080,000 rubles. The initial cost of fixed assets as of January 1, 2021 is 246,879,000 rubles. The calculation of the standard for contributions to the reserve is: 2,580,000 / 3 = 1,860,000. Since 1,860,000 rubles is less than 2,080,000 rubles, we use it for the calculation. 1,860,000 / 246,879,000 x 100% = 0.75%. Thus, the annual amount of the reserve will be 1,851,590 rubles.

Reserve for expensive major repairs (determining the maximum annual amount)

Such a reserve can be formed only if major repairs were not carried out in previous tax periods (paragraph 3, paragraph 2, article 324 of the Tax Code of the Russian Federation).

Moreover, according to the Russian Ministry of Finance, such tax periods are understood to be three years immediately preceding the current tax period (see letters dated November 29, 2005 No. 03-03-04/1/386, dated April 8, 2005 No. 03-03-01 -04/1/180). This definition allows the formation of a reserve for expensive types of capital repairs (as opposed to a reserve for ordinary types of repairs) for those organizations that were created less than three years ago and which have not carried out repairs in the last three years.

The reserve for particularly expensive repairs is accumulated separately for the fixed assets for which it is planned. The size of such a reserve is not limited, however, it can only be formed between years in which repairs are carried out (letters of the Ministry of Finance of Russia dated June 22, 2011 No. 03-03-06/1/369, dated July 7, 2009 No. 03-03-06/4/ 56). Thus, to determine the amount of the annual reserve for particularly expensive major repairs, the following is necessary.

Determine the cost of repairing the OS by drawing up an estimate.
Determine the number of years between which repairs are carried out, i.e. if the last time a particularly expensive repair was carried out was in 2013, and the next one is planned for 2021, the number of years between repairs is 3.
Divide the estimated cost of repairs by the number of years between repairs, i.e. If we continue our example, then the cost of repairs according to the estimate drawn up in 2014 must be divided by 3 - this will be the annual amount of the reserve for repairs taken into account.

Thus, if in a specific situation the taxpayer considers the formation of a reserve for expensive major repairs inappropriate (economically ineffective, difficult to implement, associated with the risks of claims from the tax inspectorate, etc.), then it is better to accumulate funds for such repairs within the framework of the general reserve for repair of OS objects.

Accounting for reserves in expenses

Deductions to the reserves for future expenses for repairing the OS during the tax period are written off as expenses in equal shares on the last day of the corresponding reporting (tax) period (paragraph 4, clause 2, article 324 of the Tax Code of the Russian Federation). This applies to both the general reserve and the reserve for expensive major repairs.

Accordingly, in order to determine the amount that can be taken into account quarterly (monthly) in expenses, the maximum annual reserve amount must be divided by 4 (if the tax reporting periods are the first quarter, half a year and nine months of the calendar year) or by 12 (if the taxpayer calculates monthly advance payments). payments based on actual profit received).

Using the reserve, taking into account its surplus and deficiency

If a reserve is created for the repair of fixed assets, the actual costs of such repairs are written off against it. These costs cannot be included in expenses until this reserve is completely exhausted. This is due to the fact that previously expenses included contributions to the reserve.

As of the last day of the current tax period, it is necessary to conduct an inventory of the reserve and the actual costs of repairing fixed assets. If the reserve is insufficient, the balance of repair costs is included in other expenses as of December 31 of the current tax period.

The excess reserve, on the contrary, must be taken into account in non-operating income. Exception: excess reserve for expensive major repairs. It needs to be restored in income only at the end of the year, which was planned for carrying out expensive major repairs. Otherwise, such a surplus is added to the reserve for expensive major repairs, which will be formed next year.

This follows from paragraph. 4 – 8 p. 2 tbsp. 324 of the Tax Code of the Russian Federation and letters of the Ministry of Finance of Russia dated July 19, 2006 No. 03-03-04/1/588.

If repair work was started in one tax period and completed in another, then the costs for them must be written off from the reserve in the tax period in which the documents confirming the completion of such work were signed (letter of the Ministry of Finance of Russia dated March 6, 2007 No. 03- 03-06/1/149).

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OS repair costs

Since fixed assets serve the enterprise for a long period of time, during their operation they can break down, and in connection with this, the organization incurs costs for repairing the operating system.

Repairs can be current, medium or major. Repairs can also be carried out in-house or by a third party. Let's look at how the costs of OS repairs are reflected if the repairs are carried out by a third party and are ongoing.

Expenses for current repairs of fixed assets will be charged to the same cost accounts as depreciation on these fixed assets.

These could be accounts: 20, 23, 25, 26, 44. For example, if a fixed asset that is in the administration is broken, the cost of repairs for it will be charged to account 26 “General business expenses”. If the operating system of a trading enterprise breaks down, all costs will be written off to account 44 “Sales expenses”.

The loan will indicate account 60 “Settlements with suppliers and customers”

OS modernization in 1C: Enterprise Accounting 8

Published 08/07/2015 09:41 Work processes and time lead to the fact that sooner or later we may face such an issue as the modernization of fixed assets. That is, we will deal with the costs of a fixed asset item, as a result of which the quality of use of the fixed asset item will improve and its initial cost will increase. How to modernize fixed assets in the 1C: Enterprise Accounting 8 program, we will look in this article.

So, in order to modernize a fixed asset in the program, it is necessary to collect the expenses that were incurred in the current period on the fixed asset in account 08.03 “Construction of fixed assets”.

Let’s say there is a fixed asset “Woodworking machine”, which was put into operation at the beginning of the year.

Depreciation is charged on it every month at the end of the month.

How to repair a fixed asset in 1C 8.3?

Send this article to my email Sooner or later, any organization whose property uses fixed assets, be it equipment, real estate or any other object, is faced with the need to repair them. Here it is important to understand the difference between repair and modernization and reconstruction, because .

the reflection of these operations in accounting have significant differences. Repair refers to work performed to eliminate faults that interfere with the operation of a fixed asset, and restore its functionality, without entailing a change in the properties of the object. Let's consider the documents that need to be drawn up to reflect the repair of a fixed asset in 1C: Enterprise Accounting 8.3. Repair work can be performed either on your own or by a contractor. When OS repairs are carried out on a self-employed basis, i.e. employees of the organization, without involving third-party companies, record the costs of purchased materials for repairs in the database.

Repair of fixed assets in 1C 8.2

Courses 1C 8.3 and 8.2 » Articles about 1C 8.3 » Training 1C 8.2 Accounting 2.0 » Repair of fixed assets in 1C 8.2

Let's look at how to reflect the repair of fixed assets in the 1C 8.2 Accounting program using the example of an organization under the simplified tax system.

Repair of fixed assets in 1C 8.2 - step-by-step instructions

Let's look at an example.

Let’s say that in the first quarter, Torgovaya LLC carries out repair work to replace failed parts in a Xerox Copier (oven assembly, etc.). Repair work is carried out by a third party. To do this, you need to formalize operations in 1C 8.2:

Operation No. 1 to reflect the costs of repair work on the OS.
Operation No. 2 to pay the supplier for repair work.
Check accounting entries generated by documents.
Check the entries in the accumulation registers of the simplified tax system.
Create a book of income and expenses and check its completion.

Parameters for performing Operation No. 1:

Parameters for performing Operation No. 2:

How to reflect the modernization of fixed assets in 1C 8.2 Accounting using the example of an organization under the simplified tax system is discussed in the next article.

Step 1. Reflection of costs for repair work of fixed assets in 1C 8.2

Let's look at the features of filling out the document “Receipt of goods and services” in 1C 8.2.

The document is created through the menu Purchase – Receipt of goods and services – button – transaction type Purchase, commission .

In the Cost Account (AC) - the account in which the costs of repairing the OS will be accumulated (in our example, account 44.01 “Costs of distribution in organizations engaged in trading activities”) and the subconto to it: In the subconto column 1 Cost items - repair item OS;

In the Expenses (NU) – the value Accepted . As a result, one of the conditions for accepting these expenses has been met, i.e. the work has been completed and accepted by the contractor.

An example of filling out the Services tab :

According to accounting

The document Receipt of goods and services in 1C 8.2 generates accounting entries for the accumulation of costs for the repair of fixed assets as part of distribution costs - in the debit of account 44.01 “Distribution costs in organizations engaged in trading activities”:

For tax accounting

The following entries were created in the accumulation register according to the simplified tax system:

In the accumulation register of Expenses under the simplified tax system, a record was created with the type of movement Income , status Unpaid . The entry is a potential entry in the Ledger of Income and Expenses and tracks the conditions for accepting expenses, which are indicated in the column Status of payment of expenses of the simplified tax system - the value Unpaid:

Step 2. Payment to the supplier for repairs of fixed assets

Let's look at the features of filling out the document “Write-off from a current account” in 1C 8.2.

The document is created on the basis of the Receipt of goods and services document.

document Write-off from the current account - transaction type Payment to the supplier based on the document Receipt of goods and services (in our example, this is Act No. 77 dated March 21, 2013, Professional Devices LLC);

Filling out the document:

field Input number and Input date – number and date of the payment order to the counterparty. This field must be filled in because... this information goes into the Book of Income and Expenses in Column 2 Date and number of the primary document:

Accounting for fixed assets in 1C 8.3: receipt, acceptance for accounting, installation, depreciation, write-off

» » Fixed assets are inventory assets worth more than a certain amount (constantly increasing) and whose useful life is more than a year.

Fixed assets include buildings, structures and other real estate, construction projects, equipment, power lines, pipelines, and so on.

In the 1C 8.3 system, several separate sections are allocated for accounting for fixed assets, which contain all the necessary operations for full-fledged work on this topic: Section “Receipt of fixed assets“. In this section, documents are created that are included in the cost of fixed assets.

Also in this section 1C is drawn up. In the “Accounting for Fixed Assets” section, you can create documents reflecting the movement and inventory of fixed assets.