Certificate of commissioning of fixed assets. Sample and Form 2021

Federal standard "Fixed assets".

What basic concepts does the standard contain? What is the procedure for accounting for fixed assets in institutions in accordance with this standard? How is the initial cost of the OS determined? What new depreciation provisions are included in the standard? How should disposal of fixed assets be accounted for and what is the procedure for disclosing information about them in reporting?

The Federal Standard “Fixed Assets” (hereinafter referred to as the Standard) establishes uniform requirements for accounting of assets classified as fixed assets, as well as requirements for information about them disclosed in accounting (financial) statements.

The standard is applied when maintaining accounting records of fixed assets, including those received within the framework of lease relations, but on the basis of the provisions of the federal standard “Lease”.

How are fixed assets grouped?

What is a group of fixed assets

A group of fixed assets is a collection of assets that are fixed assets for accounting purposes. Information on them is disclosed in the accounting (financial) statements as a general indicator (clause 7 of Federal Standard No. 257n).

To calculate depreciation, the concept of “depreciation group” is used. A depreciation group is a group to which depreciable property (fixed assets) is included in accordance with its useful life (Article 258 of the Tax Code of the Russian Federation).

What groups are fixed assets distributed into?

For accounting (budgetary) accounting purposes, there are the following groups of fixed assets (clause 7 of Federal Standard N 257n):

Living spaces;
non-residential premises (buildings and structures);
cars and equipment;
vehicles;
industrial and household equipment;
perennial plantings;
investment properties;
fixed assets not included in other groups.

Record fixed assets on account 0 101 00 000 using the appropriate analytical accounting accounts (clause 5 of Instruction No. 162n, clause 8 of Instruction No. 174n, clause 8 of Instruction No. 183n).

Objects of fixed assets (movable property) of budgetary and autonomous institutions, without which it will be significantly difficult to carry out their statutory activities, are considered especially valuable movable property (clause 11 of article 9.2 of the Law on Non-Profit Organizations, part 3 of Article 3 of the Law on Autonomous Institutions ). The procedure for classifying fixed assets of a budgetary or autonomous institution into the category of especially valuable property was approved by Decree of the Government of the Russian Federation of July 26, 2010 N 538.

For tax accounting purposes, fixed assets, when accepted for accounting, refer to the corresponding codes and types of property established by OKOF.

Classification of fixed assets by depreciation groups

To calculate depreciation on fixed assets for accounting purposes and depreciable property for tax accounting purposes, 10 depreciation groups are provided (Classification of fixed assets, clause 3 of Article 258 of the Tax Code of the Russian Federation).

What applies to other fixed assets

Record other fixed assets in account 0 101 08 000 (clause 53 of Instruction No. 157n).

These include objects that are not included in other groups of fixed assets, for example:

library collection (except for periodicals);
works of art (paintings and fine arts, sculptures).

What does not apply to fixed assets

For the purposes of accounting (budget) accounting, the following are not included in fixed assets (clause 7 of Federal Standard No. 257n, clauses 39, 99 of Instruction No. 157n):

non-produced assets;
property constituting the state (municipal) treasury;
biological assets;
items that last less than one year, regardless of their value;
inventories;
equipment requiring installation and intended for installation;
material objects in transit;
material objects included in unfinished capital investments;
material objects listed as part of finished products (products), goods.

What is investment property

Investment property is a real estate object or part thereof, as well as movable property, which together with the specified object constitute a single property complex.

Recognize the property as investment real estate if the following conditions are simultaneously met (clause 7 of Federal Standard N 257n):

the object is in the possession or use of the institution;
the object generates income in the form of fees for the use of property (rent) or increases the value of real estate;
the object is not intended to perform the powers (functions) assigned to the institution, carry out activities to perform work, provide services, or for management needs or for sale.

RECOGNITION OF OBJECTS OF FIXED ASSETS.

In Section III of the Standard, the acceptance of fixed assets for accounting in institutions is designated by the concept of “recognition”. This does not change the essence of the provisions presented in it, which are partly similar to some provisions of Instruction No. 157n. Let's look at the main points of this section.

The unit of accounting for fixed assets in institutions (OS) is an inventory object. Each inventory item is assigned an inventory number in the manner established by the accounting policy of the institution, taking into account the provisions of the Standard and Instruction No. 157n. The inventory number is retained by the object for the entire period of its stay in the institution. After disposal of an object, the inventory number assigned to it is not assigned to anyone.

An OS object is recognized as an object of property with all fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or 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 in a single complex (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.

Fixed assets whose useful life is the same, and the cost is not significant (for example, library collections, peripheral devices and computer equipment, furniture used for the same period of time (tables, chairs, cabinets, other furniture used for furnishings) one room)), according to Instruction No. 157n, can be combined into one inventory object - a complex of OS objects.

A unit of fixed assets accounting can also be recognized as a part of a property. This is possible if part of the object has a different useful life from the remaining parts and its cost is significant.

A property (or part thereof) leased and intended for sublease may be recognized as investment property.

A cultural heritage asset is taken into account as part of the asset if it can be used to obtain economic benefits or useful potential, or if its useful potential is not limited to cultural value.

In other cases, a cultural heritage asset is reflected in off-balance sheet accounts at a conditional valuation of one ruble.

OS objects can be moved from one group to another (reclassified). The disposal of an object from one group and its inclusion in another group must be reflected in accounting simultaneously. Reclassification does not lead to a change in the value of fixed assets.

Acceptance for accounting of fixed assets in 1C: Accounting department of a state institution 8 edition 2.0

Published 10/19/2017 00:28 In one of the previous articles, we looked at the process of purchasing a fixed asset on the accounts of group 106.00 “Capital Investments”. When all costs are collected in the account we need, we can accept the fixed asset for accounting. This moment comes when the fixed asset is delivered, collected and ready for registration. It is this process that will be discussed in the article; a practical example will be considered in the 1C program: Accounting of a government institution 8 edition 2.0.

When I started studying accounting in general and the “Fixed Assets” section in particular, I was very interested in the question of the differences in the states of fixed assets at different stages. The first state that a fixed asset assumes is a capital investment. In the last article, we figured it out: a fixed asset remains as a capital investment as long as we collect costs in the accounts of group 106.00 to form its initial cost (more details: Purchase of fixed assets in 1C: Accounting of a government agency 8). The second state is the main asset accepted for accounting. The condition of a fixed asset is defined as accepted for accounting when it is reflected in the accounts of group 101.00, is physically located on the territory of the institution, and its value is listed on the balance sheet. That is, simply put, it is already considered a fixed asset, but the institution does not use it (it has not been put into operation). I would like to clarify that usually this state of fixed assets is used very rarely, since acceptance for accounting, as a rule, is carried out simultaneously with commissioning. The third state is that the OS has been put into operation. That is, the fixed asset is also located in the accounts of group 101.00 and fulfills its duties as a means that is intended to simplify working conditions. In the program “1C: Public Institution Accounting 8, edition 2.0”, acceptance for accounting and commissioning can be carried out in one document. This is done for the convenience of users, since this algorithm for working with fixed assets (simultaneous acceptance for accounting with commissioning) is the most common. Let's consider what documents are used to accept fixed assets for accounting. The program has a section of the same name:

This section presents three types of documents:

1. The document “Acceptance for accounting of fixed assets, intangible assets, legal acts” can be used to accept fixed assets for accounting; with this document, you can simultaneously put the fixed asset into operation. 2. The document “Requirements-invoices (Fixed Assets)” is used to put into operation fixed assets previously accepted for accounting, the cost of which is above 3,000 rubles (with the possibility of moving to another financially responsible person). Let me clarify that for fixed assets less than 3,000 rubles, the program has a separate document:

3. The document “Transfer of finished products into fixed assets” is intended to be accepted for accounting as fixed assets of finished products. This document allows you to accept for accounting and at the same time put into operation finished products as OS. Attention, an important clarification: when carrying out production processes in an institution (production of finished products), the formation of the actual cost of finished products occurs at the end of the month with the document “Closing production accounts”, the entire month the products are reflected in accounting at the planned cost. This means that it is impossible to take into account fixed assets from finished products that were produced in the current month! Let me explain why: acceptance for accounting will be carried out at the planned cost, but it does not reflect the real price of the fixed asset, and the initial cost of the fixed asset can be changed only for a very limited range of reasons. We have sorted out the documents of acceptance for accounting and commissioning. Let's consider the most common scenario: after purchasing a fixed asset, we will accept it for accounting and simultaneously put it into operation.

Let's create a document:

When creating a document, a window opens that lists the types of receipts of fixed assets:

The names of the types of OS income speak for themselves.

The first three types of receipts relate to the acceptance for accounting on balance sheet accounts:

Other types of income go to off-balance sheet accounts:

Since in our example we are purchasing a fixed asset, we will select the appropriate type of receipt:

After selection, the document form opens (the type of receipt is indicated in the header):

The next important fields are the type of property and the CFO. Here you need to be very careful, because when purchasing fixed assets, capital investments were also made for a certain type of property and according to a certain KFO. If incorrect data is selected, it will be impossible to select a fixed asset and calculate its initial cost.

Let's fill in the remaining fields of the document header:

Let's move on to filling out the tabs. The first tab of the document is “General Information”:

We fill in the financially responsible person (the one on whom this fixed asset will be listed), select the counterparty and its agreement (from whom the purchase was made). The remaining fields are optional:

The next tab is “Investment Value”. On this tab, the initial cost of the fixed asset is calculated (if the receipt of the fixed asset itself and the services for its assembly/delivery and other related services were done correctly). Initially, we select the investment object (the fixed asset that we accept for accounting):

After the fixed asset has been selected, almost all the fields of this tab are filled in (if any mistakes were made earlier, the data will be incorrect, for example, the full amount will not be indicated):

In the “Quantity” field, the program itself sets the number. But if the initial cost of a fixed asset was formed from several factors, then the program may not be able to determine the quantity. In this case, the field is filled in by the user. After checking the data, go to the next tab - “Fixed assets, intangible assets, legal acts”:

This is one of the most important tabs of the document. It is a table that must be filled in with a list of fixed assets. Click the “Add” button to create a new line:

Some of the data is filled in automatically; let’s add information on the accounting account and the service life of our fixed asset:

In the table of this tab, you can also use three options in parallel: 1. Assign an inventory number to the fixed asset; 2. Simultaneously with acceptance for accounting, put the fixed asset into operation and indicate all the data to be reflected in accounting; 3. Create an inventory card for the fixed asset. Let's consider these possibilities in order: 1. You can assign an inventory number to a fixed asset from the following field:

The number assignment window opens:

If your institution has adopted a template and entered it into the appropriate directory, the fields are filled in automatically. Create and close:

2. Put into operation: Fill in the data to be reflected in accounting:

A window opens:

Fill in the data:

Since our fixed asset is more expensive than 40,000 rubles, we indicate that it is necessary to calculate depreciation and charge these costs to general business expenses. 3. Create an inventory card for a fixed asset - set the flag in the appropriate field:

It is also necessary to fill out the “Commission” tab, indicating the responsible persons of the institution. Then go to the “Accounting Operation” tab. We select a standard operation, and the selection program offers us the operation that corresponds to the type of receipt:

Most of the form fields are filled in automatically; all you have to do is select the cost type:

Let's go through the document and look at the postings it generated:

The first entry writes off the capital investment and accounts for the fixed asset in the accounts of group 101.00. Depreciation in this case was not calculated, since depreciation is accrued in the month following the month when the fixed assets were taken into account. The second entry concerns tax accounting.

Author of the article: Svetlana Batomunkueva

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DEPRECIATION OF FIXED ASSETS.

As for the procedure for calculating depreciation, the Standard contains differences from the norms of the current Instruction No. 157n. Let's consider the main provisions of the Standard.

Through straight-line depreciation, the cost of an asset during its useful life is transferred to expenses (to reduce the financial result).

Depreciation begins to accrue on the 1st day of the month following the month the asset was accepted for accounting. Accrual stops on the 1st day of the month following the month in which the residual value of the object becomes zero.

If an object is idle or not in use, but has a residual value, depreciation is not suspended.

The useful life of the OS is determined by:

a) based on the expected period of receipt of economic benefits and (or) useful potential of the object;

b) based on the recommendations contained in the manufacturer’s documents and (or) on the basis of the decision of the commission on the receipt and disposal of assets, taken taking into account:

expected period of use of the object;
expected physical wear, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions of the facility;
warranty period for use of the object;
terms of actual operation and previously accrued amount of depreciation - for objects received free of charge from other accounting entities, state (municipal) organizations.

The Standard further proposes three methods for calculating depreciation.

The institution selects the method that most accurately reflects how the future economic benefits or service potential of the asset is expected to be realized.

The selected method is applied consistently from period to period.

Next, it should be said about the new provisions for calculating depreciation depending on the cost of the fixed asset. Now they are closest to tax accounting and are as follows:

for objects worth over 100,000 rubles. depreciation is calculated in accordance with calculated rates;
for objects worth up to 10,000 rubles. inclusive, with the exception of the library collection, depreciation is not accrued. When commissioning movable property worth up to 10,000 rubles. their initial cost is written off from the balance sheet while simultaneously reflecting the object on an off-balance sheet account;
for library collection objects worth up to 100,000 rubles. inclusive, depreciation is charged in the amount of 100% of the original cost when they are put into operation;
for fixed assets costing from 10,000 to 100,000 rubles. depreciation is charged at 100% of the original cost when they are put into operation.

Depreciation upon revaluation. When revaluing an asset, the amount of accumulated depreciation as of the date of revaluation is taken into account in one of the following ways:

recalculated in proportion to the change in the original value so that the residual value of the object after revaluation is equal to its revalued value. That is, book value and accumulated depreciation are multiplied by the same factor;
deducted from the carrying amount, after which the residual value is restated to the revalued amount of the asset.

The amount of the adjustment that occurs when recalculating or excluding accumulated depreciation amounts forms part of the amount of increase or decrease in the residual value of fixed assets to be reflected in accounting.

How to draw up a certificate of commissioning of fixed assets in 2021

As a rule, the commissioning procedure is handled by a special commission created by the receiving party.
For her appointment, the director issues an appropriate order. This group should include qualified specialists who are familiar with the new facility. The commission must consist of at least three employees. They are the ones who will evaluate the serviceability, performance, technical condition and other characteristics of the received property. All information can be entered either on a computer or by hand. To do this, you must use a ballpoint pen, and in no case a pencil. If the computer option for document preparation is chosen, there must still be “live” signatures of the responsible persons. As for stamps, their availability is determined by the regulations of the organization, since companies are allowed not to use stamp products when conducting their business.

How many copies should there be?

This document must be drawn up in at least two copies. However, if there is a need, their number can be increased. The act is stored in the organization along with other primary documents. When its validity period expires, the document is sent to the archive. As a rule, the period of such storage is established by the company’s internal rules.

DISPOSAL OF FIXED ASSETS.

Recognition of an asset is terminated in the event of disposal of property as a result of sale, conclusion of a lease agreement providing for the transfer of significant operational risks and benefits to the user (lessee), transfer to another public sector organization, other organizations free of charge, on other grounds involving termination of the right to operational management of property , as well as in case of disposal of property as a result of write-off.

Disposal of fixed assets is reflected in the credit of the corresponding balance sheet accounts of fixed assets.

When recording the disposal of fixed assets, the following criteria must be met:

1. The accounting entity has transferred all significant operational risks and benefits associated with the disposal (ownership, use) of the property reflected in the fixed assets.

2. The accounting entity no longer participates either in the disposal of the retired asset or in its actual use.

3. The amount of income (expense) from disposal of an asset can be reliably estimated.

4. The projected economic benefits or utility potential associated with the asset, and the costs incurred or expected, can be estimated reliably.

Income receivable on disposal of fixed assets is subject to initial recognition at fair value.

The financial result arising from the disposal of an asset is reflected as part of the financial result of the current period. It is defined as the difference between the disposal proceeds, if any, and the residual value of the fixed asset.

What is reclassification of fixed assets

If you transfer a fixed asset from one group to another or to another category based on new rules or conditions for its use, then this is a reclassification of fixed assets.

When reclassifying, reflect the receipt and disposal of fixed assets without changing its value both for accounting (budget) accounting purposes and for the purposes of assessing and disclosing information in accounting (financial) statements (clause 13 of Federal Standard N 257n, Guidelines for the application of the Federal Standard N 257n).

Reclassification of investment properties

Transfer the fixed asset to the group of fixed assets “Investment real estate” or exclude it from it if the purpose of its use has changed (clause 31 of Federal Standard N 257n).

Transfer of fixed assets to the “Investment real estate” group

Transfer the fixed asset item to the “Investment Property” group upon completion of its use in the course of the institution’s performance of state (municipal) powers, activities to perform work, provide services, or for management needs.

As a rule, this transfer is carried out on the basis of a concluded lease agreement (property lease) or an agreement for free use (clause 31 of Federal Standard N 257n).

Exclusion of fixed assets from the “Investment real estate” group

Exclude a fixed asset item from the “Investment Property” group if you are resuming the use of real estate items previously provided under a lease agreement (property loan) or an agreement for free use, when performing state (municipal) powers, carrying out activities to perform work (services) or for management needs (clause 31 of Federal Standard N 257n).

DISCLOSURE OF INFORMATION ABOUT PE IN THE REPORTING.

For each group of fixed assets, the following information is disclosed in the accounting (financial) statements:

a) the methods used to calculate depreciation;

b) applied methods for determining useful life;

c) the amount of the book value, as well as the amount of accumulated depreciation in combination with the amount of accumulated losses from impairment of fixed assets at the beginning and at the end of the period by groups of fixed assets;

d) reconciliation of the residual value at the beginning and end of the period.

Additionally, for each group of fixed assets, the following information is disclosed in the reporting:

the presence and size of restrictions on property rights or other rights granted, including the value of real estate and especially valuable movable property that cannot be used by the accounting entity as security for obligations, as well as the residual value of fixed assets transferred as security at the beginning and end of the reporting period period;
the amount of costs included in the cost of fixed assets during construction at the beginning and end of the reporting period;
the amount of contractual obligations for the acquisition (construction) of fixed assets at the end of the reporting period;
the amount of compensation due from third parties in connection with the impairment, loss or transfer of fixed assets included in income of the current period.

The following information is disclosed in relation to investment properties:

description of investment properties;
criteria for distinguishing between investment property and property occupied by an institution and property held for sale in the ordinary course of business;
amounts recognized as income from the rental of investment property;
amounts recognized as expenses (including repairs and ongoing operation) associated with investment real estate, income from the rental of which is reflected in the financial result of the reporting period;
amounts recognized as expenses (including repairs and ongoing maintenance) associated with investment property that was not leased;
the presence of restrictions regarding the possibility of selling investment real estate or receipts of economic benefits (income) from disposal, as well as the amount of these restrictions.

The explanatory note presented as part of the accounting (financial) statements additionally reflects the following information:

on the balance sheet and residual value of temporarily idle fixed assets;
on the book value of fixed assets that are in operation and have zero residual value;
on the book value and residual value of fixed assets withdrawn from operation and held until their disposal.