Reflection in the accounting of budgetary and autonomous institutions of expenses for the installation of fixed assets

Learning how to install an OS from components (1C: Accounting 8.3, edition 3.0)

Lessons on 1C Accounting 8 >> Fixed assets
2016-12-08T12:38:12+00:00

Today we will look at the assembly and commissioning of a fixed asset that requires installation and consists of several components (equipment).

Situation. The director finally decided to install a video surveillance system.

You, as the chief accountant, must carry out all this in the 1C: Accounting 8.3 (revision 3.0) program.

The surveillance system is quite complex and consists of 10 video cameras and a server for storing and processing information. In addition, you need to use the services of a contractor who will install and configure all this.

After installation, all purchased equipment (video cameras and server) must be taken into account as a fixed asset “Video surveillance system”.

The general scheme of accounting entries will be as follows:

Let me remind you that this is a lesson and you can safely repeat my steps in your database (preferably in a copy or a training one).

So, let's go!

Question

Hello Elena Pavlovna!
Again we need your advice. In our institution, we are now actively dismantling old air conditioners and installing new ones. Dismantling the old air conditioner is included in the estimate for installing a new one. What KOSGU should I pay for and how to capitalize the new OS?

It seems to us that the dismantling of the old OS should not be included in the cost of the new OS, but the phrase “The initial cost of non-financial assets is recognized as the amount of actual investments in their acquisition, construction or production (creation), taking into account the amounts of value added tax presented to the institution by suppliers and (or) contractors” confuses us.

In addition to installation, the estimate also includes cables, sockets, etc. materials used during installation. So far we have included these costs in the cost of the OS, but is this correct?

We buy equipment

We receive the cameras (10 pieces) and the server (1 piece) from the supplier. To do this, go to the “Purchases” section and select “Receipts (acts, invoices)”:

Create a new equipment receipt document:

On the “Equipment” tab, indicate the video camera and server created in the previous step in quantity and price as in the figure below, and indicate account 07 as the accounting account:

We carry out the document:

We collected the following equipment for installation on account 07: 10 video cameras and 1 recording server.

Receipt of fixed assets that require and do not require installation

The materials were prepared by a group of consultants and methodologists of JSC Intercom-Audit

Fixed assets are part of the property used as means of labor in the production of products, performance of work or provision of services.

Organizations and enterprises must keep accounting records of fixed assets in accordance with 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.

In accordance with paragraph 4 of PBU 6/01, in order to accept an asset for accounting as a fixed asset, the following conditions must be simultaneously met:

— use in the production of products when performing work or providing services, or for the management needs of the organization;

- long-term use, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;

— the organization does not intend to subsequently resell these assets;

— the ability to bring economic benefits (income) to the organization in the future.

Fixed assets are accepted for accounting in the case of their acquisition, construction and manufacture, contribution by the founders as a contribution to the authorized capital, receipt under a gift agreement and other cases of gratuitous receipt and other receipts.

Fixed assets are accepted for accounting at their original cost. In the case of the acquisition of fixed assets for a fee, the initial cost is the amount of actual costs for the acquisition, construction and production of fixed assets, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

Fixed assets purchased for business activities can be put into operation immediately, or may require installation.

Let's look at examples of how the receipt of fixed assets that require and do not require installation is reflected in accounting.

Purchase of fixed assets requiring installation

Example.

The organization purchased equipment requiring installation costing RUB 504,000. (including VAT - 84,000 rubles) Delivery and installation of equipment was carried out by auxiliary production, delivery costs amounted to 15,000 rubles, costs for installation of equipment - 90,000 rubles. Materials worth RUB 21,600 were used during installation. (including VAT - 3600 rub.)

Information on the availability and movement of production equipment requiring installation, according to the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its use, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n, is reflected in account 07 “Equipment for installation.” The receipt of equipment for installation from the supplier is reflected in the debit of account 07 in correspondence with the credit of accounts 60 “Settlements with suppliers and contractors” (for the amount of the cost of equipment without VAT) and 23 “Auxiliary production” (for the amount of delivery costs).

The amount of VAT presented by the equipment supplier is reflected in the debit of account 19 “Value added tax on purchased assets” and the credit of account 60. The organization has the right to accept the specified amount of VAT for deduction on the basis of Articles 171, 172 of the Tax Code of the Russian Federation in the presence of an invoice and documents confirming payment to the supplier after the equipment has been registered as part of fixed assets.

The cost of equipment handed over for installation is written off from account 07 to the debit of account 08 “Investments in non-current assets” / subaccount 08-3 “Construction of fixed assets”.

The costs of auxiliary production for the installation of equipment are written off to the debit of account 08/subaccount 08-3 in correspondence with the credit of account 23.

Based on subparagraph 3 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the performance of construction and installation work for one’s own consumption is recognized as subject to value added tax. Equipment installation work is classified as construction and installation work; its implementation by auxiliary production is subject to VAT.

In accordance with paragraph 2 of Article 159 of the Tax Code of the Russian Federation, when performing construction and installation work for one’s own consumption, the tax base is determined as the cost of the work performed, calculated on the basis of all actual expenses of the taxpayer for their implementation. The tax base in this example will be the amount of expenses of auxiliary production for the installation of equipment.

The cost of equipment requiring installation is not subject to inclusion in the tax base when calculating VAT on installation work performed for own consumption. The date of completion of such work is recognized as the day the facility completed by capital construction is registered (clause 10 of Article 167 of the Tax Code of the Russian Federation).

According to paragraph 1 of Article 171 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce the total amount of accrued value added tax by the tax deductions established by this article.

In accordance with paragraph 6 of Article 171 of the Tax Code of the Russian Federation, VAT amounts charged to the taxpayer on goods (work, services) purchased by him to perform construction and installation work, as well as tax amounts calculated by taxpayers when performing construction and installation work for their own consumption, are subject to deductions .

In this case, the amount of VAT accrued on the volume of installation work performed by auxiliary production is subject to deduction, minus the amount of VAT on the materials that were used in their implementation. The specified tax amounts are subject to deduction after registration of the corresponding objects of completed or unfinished capital construction.

The cost of installed and commissioned equipment is written off from account 08/subaccount 08-3 to the debit of account 01 “Fixed assets”.

Purchase of fixed assets that do not require installation

The organization, for administrative needs, purchased VAT in November - 6,000 rubles), which was put into operation in the same month. The cost of delivering the printer to the enterprise amounted to 720 rubles. (including VAT - 120 rubles) The useful life of the printer for accounting purposes is 3 years. According to the accounting policy, depreciation for accounting purposes is calculated using the straight-line method (method).

The purchased printer is accepted for accounting as an item of fixed assets (FPE), since it satisfies all the conditions listed in paragraph 4 of PBU 6/01.

According to the Chart of Accounts and the Instructions for its application, costs for the acquisition of fixed assets that do not require installation are reflected at the cost of acquisition (excluding VAT) in the debit of account 08 “Investments in non-current assets” / subaccount 08-4 “Acquisition of fixed assets” in correspondence with account credit 60 “Settlements with suppliers and contractors”.

In accordance with the Instructions for using the Chart of Accounts, the generated initial cost of an asset, accepted for operation and registered in the prescribed manner, is written off from the credit of account 08/subaccount 08-4 to the debit of account 01 “Fixed Assets”.

The amount of VAT presented by suppliers is reflected in the debit of account 19 “Value added tax on purchased assets” and the credit of account 60. The organization has the right to accept the specified amount of VAT for deduction on the basis of Articles 171, 172 of the Tax Code of the Russian Federation in the presence of an invoice and documents confirming payment to the supplier after acceptance of the equipment for registration as part of fixed assets.

According to paragraph 20 of PBU 6/01, the useful life of an asset is determined by the organization when accepting the object for accounting; in this example, the organization has established the useful life of the printer for accounting purposes as 3 years.

In the example under consideration, the annual depreciation rate in accounting will be 33.33% (100% / 3 years). That is, monthly depreciation charges will be 833.25 rubles ((36,000 rubles - 6,000 rubles) x 33.33% / 12).

The amount of accrued depreciation on an asset is reflected in accounting by accumulating the corresponding amounts in a separate account (clause 25 of PBU 6/01).

According to the Instructions for using the Chart of Accounts, the accrued amount of depreciation is reflected in the credit of account 02 “Depreciation of fixed assets” in correspondence with the accounts of production costs (selling expenses), in this example - in correspondence with the debit of account 26 “General business expenses”.

The calculation of depreciation for an object of depreciable property begins on the 1st day of the month following the month in which this object was put into operation (clause 2 of Article 259 of the Tax Code of the Russian Federation).

We offer installation services

Let us reflect on the installation services provided to us by the contractor. They also need to be reflected in the 08th account.

To do this, go to the “Purchases” section and select “Receipts (acts, invoices)”:

We are creating a new product “Installation of a video surveillance system”:

Here's her card:

And we substitute it into the tabular part:

By default, the cost account was set to 26, but we need 08.3. Let's open the accounting account settings:

And let’s change the invoices as in the figure below (we attributed the installation service to the construction of a video surveillance system, invoice 08.3):

It turned out like this:

Let's check the document:

Excellent costs allocated correctly.

Order for repair of premises, sample

Property tax is no longer imposed on movable property registered as OS (that is, on accounts 01 and 03) from 01/01/2013. In this regard, readers have “transitional” questions, to which we answer. Property tax is no longer imposed on movable property registered as OS (that is, on accounts 01 and 03) from 01/01/2013.

In the process of non-stop operation, any fixed assets wear out quite quickly. As a result, for further uninterrupted use, they must be updated or modernized in a timely manner.

It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register.

Documentation for installation work

The basis for the installation of industrial equipment is the relevant documentation:

• technical;
• design and estimate;
• normative;
• technological;
• production executive.

The first type includes documents issued by the manufacturer for equipment transferred by the customer to installers.

The list includes:

• drawings, both assembly and installation;
• picking and shipping lists;
• specifications, passports, factory specifications;
• instructions for equipment assembly, welding, testing, installation cards;
• diagrams of the breakdown of non-standard mechanisms into assemblies with markings;
• factory certificates for trial assembly, testing with confirmation in the form of installation cards, indicating tolerances and actual gaps;
• packing list;
• certificates;
• slinging diagrams;
• delivery schedule.

During the work, they draw up as-built production documentation. Dimensions are entered in the forms and diagrams - design and actual, elevation marks of foundation elements and equipment. Here they also indicate the location of the axes, clearances in bearing supports, and other components performing rotational movements (allowable in fact).

Design decisions regarding labor safety, work methods, and technical means are contained in the organizational and technological documentation.

Organization of installation

A prerequisite for carrying out installation work is the development of measures to prevent the influence of hazardous factors on installers.

These include:

• moving loads, structures;
• workplaces located close to a height difference of 1.3 m;
• loose structures that may collapse;
• increased voltage in the electrical circuit with the potential to short circuit through the worker’s body.

When such moments are present, safety is ensured by implementing occupational safety measures drawn up on the basis of installation documentation. In the area where installation work is carried out, the presence of strangers and the performance of other operations is prohibited.

Above the areas where installers work, it is impossible to carry out all kinds of movements, temporarily secure equipment and structural elements. There are times when a structure cannot be divided into separate zones.

Here, installation and other construction work on different tiers can be carried out simultaneously only when this is provided for by the PPR. A prerequisite is the presence of interfloor ceilings, the reliability of which is confirmed by appropriate calculations.

Installed structures can be used to fix mounting fixtures only with the consent of the organization that developed the working drawings. The starting point for installation should be a spatially stable part - a stiffening core, a bond cell, etc.

On each overlying floor, installation work is carried out after all installation elements have been secured in accordance with the project. Concrete must reach the strength regulated by the PPR.

If painting and corrosion protection is carried out on a construction site, this must be done before lifting equipment and structures to the design level. After this, such work is carried out only at the junctions of structures, at the joints. The PPR must specify areas for depreservation of equipment to be installed. They are equipped with special racks or spacers with a height of at least 10 cm.

Materials with explosive properties cannot be used during equipment reactivation. When installing frame structures, each subsequent tier is installed only after the installation of fences at the previous level.

Flights of stairs, landings, and freight-passenger elevators are installed synchronously with the installation of structures and equipment. Fences are immediately installed on flights of stairs.

During installation work, installers must remain on pre-installed, well-fixed structures and scaffolds. When moving and lifting structural elements, there should be no people on them. Devices used by installers when working at height are installed on structures before they are lifted.

All devices used to move installers must be equipped with guards. Installers are prohibited from crossing pipelines, crossbars, trusses, and other structures on which it is impossible to organize a passage of the required width. The solution is to install fences and use special safety devices.

When installing fences, it is necessary to use both a safety belt and a safety device. When the presence of people under the installed equipment is necessary, special measures must be taken to ensure safety.

The use of suspended metal ladders exceeding 5 m in length is permitted when they comply with the requirements of SNiP 12-03. Otherwise, they are protected by metal arches with vertical connections and fixed to equipment or structures. Hanging stairs with a height exceeding 10 m are equipped with rest areas with a maximum distance between them of 10 m.

The design for the work stipulates the required number of braces for temporary fastening of structures, parameters, fixation locations, and tension methods.

The braces are placed outside the boundaries of the dimensions of construction machines and vehicles. They should not come into contact with sharp corners of other structures. Bending is permissible only after checking the elements of adjacent structures for strength and stability under the influence of forces from braces.

Elements of mounted equipment and structures must be protected from swinging and turning during movement by means of flexible guy wires. Means for slinging must comply with the requirements of SNiP 12-03.

Accounting

To be accepted for accounting as part of fixed assets (hereinafter referred to as fixed assets), an asset acquired by an organization must simultaneously meet the following criteria (clause 4 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01)):

• the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided by the organization for a fee for temporary possession and use or for temporary use;
• the object is intended to be used for a long time, that is, a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
• the organization does not intend the subsequent resale of this object;
• the object is capable of bringing economic benefits (income) to the organization in the future.
• Fixed assets are accepted for accounting at their original cost (clause 7 of PBU 6/01).

When purchased for a fee, the initial cost of fixed assets includes the actual costs of the organization for their acquisition, construction and production, with the exception of VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation) (clause 8 of PBU 6/01). In particular, actual costs include amounts paid in accordance with the contract to the supplier (seller), as well as amounts paid for delivering the object and bringing it into a condition suitable for use.

In the situation under consideration, the created certification center (hereinafter referred to as CA) meets the conditions provided for in clause 4 of PBU 6/01. The costs of its creation exceed 40,000 rubles. Therefore, this asset should be taken into account as part of the fixed assets.

In accordance with clause 6 of PBU 6/01, the accounting unit of fixed assets is an inventory item. An OS inventory object is recognized, in particular, as an object with all its fixtures and accessories, or as a separate complex of structurally articulated objects that constitute a single whole and are intended to perform a specific job.

A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently ( clause 6 of PBU 6/01).

In this case, to create a CA and its further work it is necessary:

• simultaneously use the power of three servers;
• install certain software that will be used for the correct operation of these servers;
• carry out a set of works on assembling the specified servers and installing and configuring the software.

Taking into account the above standards of PBU 6/01, we believe that all the above costs should be included in the initial cost of the created CA. In other words, in our opinion, in the situation under consideration, a single inventory object “Certification Center” should be accepted for accounting as part of the OS, the initial cost of which will include the following types of costs directly related to its creation (with the exception of “input” VAT):

• cost of three servers;
• software cost;
• the cost of labor costs of the organization’s specialists for installing the CA equipment and setting up the software (subject to the availability of data on their value in the records).

A similar position is found in judicial practice (see, for example, decisions of the Federal Antimonopoly Service of the Moscow District dated 08/23/2007 N KA-A40/7304-07, the Ninth Arbitration Court of Appeal dated 05/04/2007 N 09AP-4625/2007).

The cost of fixed assets is repaid by calculating depreciation (clause 17 of PBU 6/01) using one of the methods established by clause 18 of PBU 6/01.

Let us recall that when accepting fixed assets for accounting, the organization must independently determine their useful life based on the indicators listed in clause 20 of PBU 6/01.

Note that in 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 (hereinafter referred to as the Classification), which the organization in the analyzed situation is guided by when determining the useful life of fixed assets, no such object as CA is mentioned. At the same time, servers of various capacities belong to the second depreciation group (useful life - over 2 and up to 3 years inclusive).

In our opinion, in this case, when determining the useful life of a CA, the decisive factor will be the expected period during which the created CA will be used by the organization when registering and issuing certificates (keys). Limiting factors may include, for example, data on the number of certificates (keys) that can be registered through the CA being created.

In accordance with clause 27 of the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n, and the Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, the actual costs associated with the acquisition of fixed assets for a fee, with the exception of VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation) are reflected in the debit of account 08 “Investments in non-current assets” in correspondence with settlement accounts (60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors” ).

Thus, the organization forms the initial cost of the created CA using account 08 “Investment in non-current assets”, taking into account all of the above costs directly related to its creation.

An asset is accepted by an organization for accounting as fixed assets if the conditions listed in clause 4 of PBU 6/01 are simultaneously met, including the asset is capable of bringing economic benefits (income) to the organization in the future. In the situation under consideration, the specified condition is met no earlier than the date of installation of the software on the assembled servers.

Thus, the following entries will be made in the organization’s accounting:
Debit 08 Credit 60 (76)
- expenses for the purchase of components for servers are reflected;
Debit 08 Credit 60 (76)
- expenses for the purchase of software are reflected;
Debit 08 Credit 70
- reflects the remuneration of the company's employees;
Debit 08 Credit 69 (according to the corresponding subaccounts)
- compulsory social insurance contributions are calculated from the remuneration amount;
Debit 01 Credit 08
- CA put into operation.