Receipt of equipment for installation as a contribution to the authorized (share) capital, funds for special purposes and free of charge

The founder has the right to pay his contribution to the authorized capital not only in cash, but also in property (if provided for by the Charter). In joint-stock companies, property contributed in payment for shares is subject to a monetary valuation by an independent appraiser. In limited liability companies, property worth more than 20 thousand rubles is subject to mandatory valuation.

The monetary valuation of the property contributed to the authorized capital is made by the founders and cannot be higher than the valuation made by an independent appraiser. In a joint-stock company, the assessment is carried out by the board of directors or the supervisory board of the company. In an LLC, it is approved by a decision of the general meeting of company participants, adopted unanimously by all company participants.

Receipt of fixed assets from the founder

The primary documents to be reflected in the accounting of fixed assets received from the founders will be:

• act of an independent appraiser on the assessment of a fixed asset;
• decision of the general meeting of founders on the monetary valuation of property contributed to the contribution to the management company.

When recording fixed assets received from the founders in the accounting, different situations are possible; they will be discussed further, but in any case it is necessary to create a commission to receive incoming fixed assets. If the organization has only one general director, the commission is not created. The director himself determines whether the fixed asset is ready for operation or whether it needs to be modified until it is ready.

The decision of the commission or director is reflected in an act in the OS form, which must be drawn up for each fixed asset or group of fixed assets.

The main remedy from the founder - citizen

If the founder, an individual, contributes property as a contribution to the authorized capital, draw up an act in any form on the receipt of fixed assets. Attach a copy of the founders' protocol on monetary valuation and a report from an independent appraiser to the deed.

At the time of receipt of fixed assets, the organization draws up, depending on their type, the following acts:

• act in form OS-1 Act on acceptance and transfer of fixed assets;
• act in form OS-1a Act on acceptance and transfer of the building;
• act in form OS-1b Act on acceptance and transfer of groups of fixed assets.

Individuals do not have to fill out the above acts, therefore information about the organization - the deliverer, as well as the sections “Information on the condition of the fixed asset as of the date of transfer” and “Passed” are not filled out.

Immediately after drawing up the act in the OS form, fill out in one copy an inventory card in form No. OS-6 (OS-6a) or an inventory book in form No. OS-6b (for small enterprises) based on the data of the act and accompanying documents (for example, technical passports, instructions for use).

Contribution to additional capital posted by the founder

Differences in calculations Most often, the estimated value does not coincide with the accounting documents. If the residual value is less, then a permanent difference arises and a permanent tax liability is formed.

In accounting, non-operating income is recognized monthly in the amount of depreciation, and the following entry is generated: DT99 KT68.

Increase in the authorized capital The increase in the authorized capital is carried out at the expense of net assets, additional and contributions from third parties.

It is allowed to use several sources simultaneously.

Let's look at how the formation of the authorized capital is displayed; we won't ignore the entries in the accounting system either. The new amount of own funds is approved at the meeting of shareholders. Then changes are made to the statutory documents, data is registered with the Federal Tax Service and postings are generated in the accounting department.

An increase in own funds does not always occur through additional contributions.

Attention About accounting rules

Features of additional capital in accounting

2344 FORUM! pages Capital represents all the resources of an enterprise (tangible, intangible, financial). They are used for turnover and support of activities.

The facilities are designed for the continuous production of goods and their sale. Without the resources in question, an enterprise cannot function. Additional capital is a source of funds for turnover.

Additional capital is a form of capital of a company.

A loan involves liabilities and is therefore not a net asset. IMPORTANT! By its nature, such capital is additional.

How to formalize and reflect in accounting the formation of additional capital

An organization's additional capital can be formed through:

1. amounts of revaluation of fixed assets;

1. amounts of additional valuation of intangible assets;

1. share premium from the sale of shares (stakes in the authorized capital) at a price higher than their nominal value;

1. exchange rate differences generated during the formation of the authorized capital in case of payment in foreign currency;

1. exchange rate differences that arise as a result of converting into rubles the value of assets and liabilities denominated in foreign currency and used to conduct activities outside of Russia;

1. contributions of founders (participants) to the property of the company;

1. VAT amounts received when contributing property (property rights, intangible assets) to the authorized capital of the organization and restored by the founding organization (participant).

For

Additional capital: postings

→ → Current as of: March 9, 2021 Additional capital is part of the organization.

We will tell you about standard accounting entries for accounting for additional capital in our consultation. To summarize information about the organization’s additional capital, the Chart of Accounts and the Instructions for its application () provide account 83 “Additional capital”. Analytical accounting on account 83 is carried out by sources of education and areas of use of funds.

The credit of account 83 reflects:

1. increase in the value of fixed assets and intangible assets as a result of their revaluation;
2. the amount of the difference between the sale and par value of shares (when shares are sold at a price above par) or the excess of the contribution (additional contribution) of the participant over the nominal size of the share in the LLC.

The debit of account 83 shows:

1. reduction in the value of fixed assets and intangible assets as a result of markdown (within the limits of previously made revaluation);

Features of a contribution to the property of an LLC without increasing the authorized capital

7005 FORUM!

pages Any of the founders of a limited liability company, and from the summer of 2021, any shareholder of a joint-stock company, can contribute additional funds to the organization’s property fund.

This way you can finance your company free of charge. Federal legislation allows making gratuitous contributions to property assets, without affecting the amount of the authorized capital.

At first, this right applied only to LLCs: according to Art. 27 of the Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies”, the right of investors to contribute funds to the company’s fund is not limited.

Authorized capital: postings

→ → Current as of: February 10, 2021

Authorized capital is part of the organization’s own capital, representing the amount of funds invested by the owners to ensure authorized activities recorded in its constituent documents.

This value determines the minimum size of property that guarantees the interests of creditors.

Depending on the organizational and legal form, the authorized capital of an organization may be called authorized capital, mutual fund, or share capital. This means that accounting entries for account 80 are made only after appropriate changes have been made to the constituent documents.

Account 83 “Additional capital”: accounting entries

Account 83 of accounting is a passive account “Additional capital”, like all accounts in the “Capital” section of the chart of accounts. Designed to account for additional capital.

Using standard postings and illustrative examples, we will consider the specifics of using account 83 and the features of reflecting transactions for accounting for additional capital. Contents Like any other capital, additional capital is formed from certain funds and has certain purposes of use.

Source: https://46registration.ru/vznos-v-dobavochnyj-kapital-provodki-u-uchreditelja-45238/

The main asset from the organization - the founder, which was taken into account by him as OS

If the founder-legal entity had property taken into account as a fixed asset, then the act in the OS form is drawn up in two copies. The transferring organization keeps one copy of the act, and transfers the second to the receiving party, where it independently fills out the section “Information about the fixed asset as of the date of acceptance for accounting.” Each copy of the act is signed by both parties.

The organization that received the fixed asset additionally draws up its act in the OS form, where it independently fills in information about the received fixed asset.

After drawing up the act, an inventory card or inventory book is drawn up.

Basic entries for accounting for fixed assets received from the founder

Received the car from the founders wiring

Important April 02, 2012 10:04 Company An organization that applies the general taxation system receives real estate from the founder, an individual (share in the authorized capital - 100%), under a gift agreement.

The transferred property is classified as fixed assets.

What is the procedure for transferring this property and the procedure for its reflection in accounting and tax accounting? What is the taxation procedure for this transaction?

Under a gift agreement, one party (donor) gratuitously transfers or undertakes to transfer to the other party (donee) an item of ownership, without receiving payment or other consideration (Article 572 of the Civil Code of the Russian Federation). According to paragraph 3 of Art. 574 of the Civil Code of the Russian Federation, a contract of donation of real estate is subject to state registration and by virtue of paragraph.

3 tbsp. 433 of the Civil Code of the Russian Federation is considered concluded from the moment of its registration. Tax accounting Income tax According to paragraphs.

11 clause 1 art. 251 NK

Receipt of fixed assets from the founder: how to formalize and reflect in accounting

The founder has the right to pay his contribution to the authorized capital not only in cash, but also in property (if provided for by the Charter). In joint-stock companies, property contributed in payment for shares is subject to a monetary valuation by an independent appraiser.

In limited liability companies, property worth more than 20 thousand rubles is subject to mandatory valuation. The monetary valuation of the property contributed to the authorized capital is made by the founders and cannot be higher than the valuation made by an independent appraiser.

In a joint-stock company, the assessment is carried out by the board of directors or the supervisory board of the company. In an LLC, it is approved by a decision of the general meeting of company participants, adopted unanimously by all company participants. The primary documents to be reflected in the accounting of fixed assets received from the founders will be: an act of an independent appraiser on the assessment of an object of fixed assets;

The company uses property acquired before its “birth”: how to take into account

The article from the magazine “MAIN BOOK” is current as of April 18, 2014 N.A.

Martynyuk, tax expert The founder-individual (not an individual entrepreneur) can buy some property necessary for the operation of a new organization even before it is registered. This usually happens for one of two reasons:

1. the founder simply hurried with the purchase, without waiting for the official “birth” of his company;
2. the founder deliberately bought the operating systems necessary for the company's operation in advance and in his own name, so that if something happened he would not have to give them away to pay tax and other debts.

Now, after the state registration of the company, you are given the task of taking this property into account, but not as a contribution to the authorized capital.

Even if there are all the documents for the purchase, they are still drawn up in the name of the founder and dated to a time when the company did not yet exist (it is considered created only from the date of state registration).

New fixed assets were received from the founder

Important 09 September 2013 12:05 How to take into account equipment donated to an organization by the sole founder (individual) in order to increase the value of net assets?

Olga Shpilevaya and Elena Koroleva, experts from the GARANT Legal Consulting Service, explain. The sole founder transferred equipment (fixed assets) to the LLC free of charge in order to increase the value of net assets by forming additional capital. An independent appraiser assessed the market value of the equipment.

The following documents have been drawn up: the decision of the sole participant to increase additional capital; act of acceptance and transfer of property.

How should an organization register received fixed assets for accounting and tax purposes? In accordance with the provisions of Art. 30 of the Federal Law of 02/08/1998 N 14-FZ “On Limited Liability Companies” (hereinafter referred to as Law N 14-FZ)

Accounting for freely received fixed assets using examples + table with correct entries

December 19, 2020

One of the ways is free of charge under a gift agreement.

Such an asset is accepted for accounting at market value. It will not be possible to recover VAT on it even if the supplier presents an invoice.

In this article we will analyze the features of accounting and postings when receiving an asset as a gift.

It is necessary to check the simultaneous fulfillment of three conditions: Long-term use - for a period of more than one year. The resulting asset will not be resold in the coming year.

Selling a car to the founder

The tax consequences for a company when selling a car to the founder or transferring it as dividends will be almost the same. Since the transfer of property as dividends is considered in tax and accounting as a sale.

Let's consider both options in more detail.

Please note that .

Account for assets according to the new rules.

Read more in the magazine Tax accounting and paperwork. Income and expenses, as well as documents, will be normal, as in the case when you sell property to a third-party company. You enter into a car purchase and sale agreement with the founder, in which you indicate the sales price including VAT, since you work under the general regime and are a payer of this tax. And on the day of sale, you prepare a sales invoice and an invoice with VAT.

When selling a car, you charge VAT and make an entry in the sales book based on the invoice.

Write-off and sale of a car: accounting and registration

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

• Accounting and Taxation

11/05/2013 subscribe to our channel Olga Volkova and Vyacheslav Gornostaev, experts from the Legal Consulting Service GARANT, talk about the procedure for writing off a fully depreciated operating system (car), accounting and documenting its implementation. A company wants to sell a fully depreciated car that it owns.

What is the write-off procedure when selling this fixed asset?

What documents should be completed and in what order?

What accounting entries should be made? Primary accounting documents are accepted for accounting if they contain the mandatory details specified in Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ).

Forms

Accounting entries for contributions to the authorized capital

> > > Tax-tax February 28, 2021 Contribution to the authorized capital - the entries for it are presented in our article - are mandatory in any commercial organization.

The authorized capital is the starting amount of funds with which a legal entity begins its activities. After completion of all activities for making contributions to the authorized capital, postings begin with the corresponding entry made on the date of its registration. It must reflect the accrual of the full amount of the capital,

Accounting entries for contributions to the authorized capital in 2020

If the founder makes a contribution to the authorized capital of the organization, it is worth reflecting this operation in accounting entries.

Let's find out how accounting is carried out in this case, referring to the standards relevant in 2021. You can't make mistakes. The first business transaction will be the reflection of the authorized capital.

The founders of the enterprise must decide what size it should be, since such information is recorded in the founding documentation. The established amount must be reflected in accounting using postings.

Source: https://zem-vopros.ru/poluchen-avtomobil-ot-uchreditelej-provodka-31956/