Creating a reserve for the repair of fixed assets (nuances)

What general points are important to know about creating a reserve for repairs?

As indicated by the provisions of paragraph 2 of Art. 324 of the Tax Code of the Russian Federation, the reserve for the repair of fixed assets should be calculated in two ways:

for the purpose of carrying out standard, inexpensive OS repair work;
for the future implementation of complex and expensive repair work.

The creation and application of reserves for each of the above areas is carried out in its own way.

IMPORTANT! At the same time, when deciding on the formation of a reserve, in its accounting policy the company should determine the limit, if exceeded, repairs will be classified as expensive.

In order to correctly form a reserve for the repair of fixed assets, the company should have reliable and complete information:

about the initial cost of fixed assets as of the beginning of the year;
the amounts spent on repair work over the previous three years, as well as plans for carrying out such work in the future (at an estimated price);
expensive repair work (separate information: what work was carried out previously, for what amount, what work is planned for the foreseeable future, etc.).

In addition, the company may be interested in aspects of creating other reserves. In particular, see the article “Provision for doubtful debts: procedure for creation and calculation of deductions.”

What reserves are provided for by Chapter 25 of the Tax Code of the Russian Federation and why are they needed?

Chapter 25 of the Tax Code of the Russian Federation provides for the possibility of forming the following types of reserves for upcoming expenses:

– for doubtful debts (clause 3 of Article 266 of the Tax Code of the Russian Federation); – to pay for vacations (Article 324.1 of the Tax Code of the Russian Federation); – for the payment of annual remunerations for length of service and based on the results of work for the year (clause 6 of Article 324.1 of the Tax Code of the Russian Federation); – for warranty repairs and maintenance (Article 267 of the Tax Code of the Russian Federation); – for R&D (Article 267.2 of the Tax Code of the Russian Federation); – for the repair of fixed assets (clause 3 of Article 324 of the Tax Code of the Russian Federation).

Non-profit organizations also have the right to create reserves for future expenses in accordance with Art. 267.3 of the Tax Code of the Russian Federation (in relation to expenses that are not indicated in the above list - see Letter of the Ministry of Finance of the Russian Federation dated May 28, 2012 No. 03-03-06/4/53).

For your information:

the institution has the right (but is not obligated) to create any of the above reserves.

What are reserves needed for? First of all, for a more even distribution of expenses during the tax period (year). This is especially true for expenses such as vacation pay, remuneration based on the results of work for the year, annual remuneration for long service, that is, for such items of expenses where payments have to be made “en masse”, which is why the size of the taxable base fluctuates significantly, including or other reporting period. In particular, this is especially noticeable when most of the employees go on vacation in the summer.

Reserves can be considered as one of the tools for legal tax optimization, because the amounts that form them reduce the taxable base for income tax before expenses have been incurred. A striking example of this is the reserve for upcoming repair costs.

The procedure for creating a reserve for repairs

As follows from paragraph. 3 p. 2 art. 324 of the Tax Code of the Russian Federation, the “repair” reserve consists of two parts:

– for routine and inexpensive types of repairs; – for complex and expensive types of major repairs.

Each of these parts is formed and used differently, so they need to be clearly separated. Chapter 25 of the Tax Code of the Russian Federation does not explain the concept of “expensive / inexpensive”. This figure is individual for each institution. Therefore, when deciding to create a reserve for repairs, it is necessary to indicate in the accounting policy the threshold beyond which repairs will be considered complex and expensive.

To correctly form a reserve for the repair of fixed assets, it is necessary to ensure that the following data is taken into account:

– the initial cost of depreciable fixed assets at the beginning of the tax period; – the actual amount of repair costs for the previous three years; – schedule of repairs, including those occurring during the current tax period; – the estimated cost of the specified repairs; – a list of fixed assets for which particularly complex and expensive types of capital repairs will be carried out; – a schedule for the repair of these fixed assets, which indicates the period of repair work and its estimated cost.

What are the main stages of calculating the reserve for OS repairs?

As the norms of the Tax Code of the Russian Federation indicate, when creating the reserve in question, the company should focus on two main indicators: the standard of deductions and the total cost of fixed assets (clause 2 of Article 324 of the Tax Code of the Russian Federation).

In this context, the cost of fixed assets is understood as the total accounting value of all fixed assets that the company uses in production, as of the beginning of the year in which the reserve in question is created. At the same time, you should not include in the calculation the cost of leased operating systems and operating systems that the company uses free of charge.

IMPORTANT! Accounting specialists should not forget that in this situation, the initial cost is taken for calculation, and not the residual value.

In general, the algorithm for calculating contributions to the reserve under consideration can be presented in the form of successive steps:

calculate the deduction limit;
calculate the total cost of fixed assets that was relevant in the company at the beginning of the tax period;
by calculation, determine the standard of deductions based on the results of the previous action;
calculate the total amount of the reserve in question.

How to calculate the total cost of fixed assets

Contributions to such a reserve are calculated based on the total cost of fixed assets and deduction standards approved in the accounting policy for tax purposes.

The total cost of fixed assets is determined as the sum of the original cost of all depreciable fixed assets put into operation at the beginning of the year in which the reserve is formed.

Moreover, at the expense of the created reserve, expenses for repairs of only own fixed assets can be written off. Expenses associated with the repair of depreciable fixed assets leased by the taxpayer and fixed assets received for free use are taken into account as part of other expenses associated with production and sales (letter of the Ministry of Finance of Russia dated March 22, 2010 No. 03-03-06/1 /159).

Tax officials are not so categorical in their explanations: the tenant has the right to create a reserve for the repair of leased fixed assets, but only if he has his own depreciable fixed assets, based on the total cost of the latter (letter of the Ministry of Taxes of Russia dated February 26, 2004 No. 02-5-11 / [ email protected] ).

Thus, if the tenant has its own fixed assets, it can create a reserve for the repair of leased objects. However, the landlord does not have to reimburse the tenant for repair costs.

For the lessor, the value of the leased property is not excluded from the total value of fixed assets. Judges also think the same (resolution of the Federal Antimonopoly Service of the West Siberian District dated January 16, 2008 No. F04-233/2008(685-A45-26)).

How to calculate the maximum amount of contributions to the reserve and the standard?

In order for a company to find out the upper limit of possible contributions to the reserve, it is necessary to perform the following steps.

First, you need to prepare an estimate for “standard” (inexpensive) repairs, based on the order of repair work in the billing tax period (indicator A).

It is important for the company to remember that the costs of repair work may include the following (clause 1 of Article 324 of the Tax Code of the Russian Federation):

amounts spent on the purchase of materials for repairs (spare parts for equipment);
salaries of specialists who directly carry out such repairs;
other expenses that the company incurs due to carrying out repairs on its own;
other expenses of the company in the interests of third-party companies performing repairs for the company.

Secondly, the company must clearly understand the scale of funds spent on standard (inexpensive) repairs over the past period of 3 years. To do this, you need to divide the total costs for repairs by 3 (indicator B).

Next, you should compare indicators A and B. The indicator that is smaller is the maximum amount of contributions to the reserve in question.

The next step is to calculate the standard of deductions related to the specific total cost of the company's fixed assets.

To do this, accounting specialists at the enterprise should find the quotient of dividing the maximum amount of deductions by the total cost of the fixed assets. The result will be a certain percentage, which acts as the maximum allowable for the company.

IMPORTANT! The company should establish in its accounting policy the standard of deductions in such an amount that it does not exceed the maximum allowable, calculated according to the above algorithm.

Documentation of the reserve

The correctness of determining monthly contributions in 2010 to the reserve for repairs of fixed assets can be confirmed by the following documents:

defective statements (to justify the need for repair work);
data on the initial cost or current (replacement) cost (in case of revaluation) of fixed assets;
estimates for repairs;
standards and data on the timing of its implementation;
final calculations of deductions to the reserve for repairs of fixed assets.

Based on the defective list, an estimate is drawn up, work orders are issued on the basis of the estimate, as well as documents for obtaining from the warehouse the spare parts necessary for repairs.

Determining the final amount of contributions to the reserve

At the final stage, the company needs, based on the data calculated by previous steps, to determine the final amount of contributions to the reserve.

As indicated by the provisions of tax legislation, the amounts allocated to the reserve for the repair of fixed assets are included in the company's tax expenses for income tax.

IMPORTANT! At the same time, deductions to the reserve are applied to expenses in equal parts on the end date of each reporting period (clause 2 of Article 324 of the Tax Code of the Russian Federation).

Consequently, if a company reports to controllers for a quarter, half a year, or 9 months, then each time (each reporting period) ¼ of the total annual reserve is included in the reserve.

If the company provides monthly calculations to the tax authorities, then each month it must take into account 1/12 of the total annual value of such a reserve as amounts increasing the reserve.

IMPORTANT! Despite the fact that the Tax Code of the Russian Federation does not directly explain which expenses a company can include amounts that increase the reserve, by virtue of clause 1 of Art. 260 of the Tax Code of the Russian Federation, the company has the right to attribute repair costs to other expenses. Therefore, the company has the right to include the reserve amounts in other expenses, which will reduce the total income tax.

Current and inexpensive repairs

The creation of a reserve begins with determining its amount. The amount of contributions to the reserve that can be made during the year is calculated using the following formula:

Reserve amount = Total cost of fixed assets X Deduction standard

To determine the total cost of fixed assets, you need to add up the initial cost of all depreciable fixed assets in operation at the beginning of the year in which the reserve is formed. And if the object began to be used before 2002, for the calculation you need to take its replacement cost.

Organizations set the standard for deductions independently, based on the frequency of repairs, the frequency of replacement of individual elements of fixed assets (for example, components, parts, structures) and the estimated cost of repairs.

But one limitation must be taken into account: the maximum amount of the created reserve cannot exceed the average amount of actual repair costs over the past three years (clause 2 of Article 324 of the Tax Code of the Russian Federation). In other words, you need to compare the estimated cost of repairs and average costs and take the smaller of these values for calculation.

The maximum possible standard of contributions to the reserve can be determined by the formula:

Deduction standard = Limit amount of contributions to the reserve : Total cost of fixed assets X 100

The value of the deduction standard should be specified in the accounting policy.

As for young organizations that have been operating for less than three years (and accordingly, they have no information about how much was spent on repairs over three years), they, according to financiers, cannot create a reserve (letter from the Russian Ministry of Finance dated January 17, 2007 No. 03-03-06/1/9). Officials believe that such organizations need to write off repair costs in fact as other expenses, as stated in Article 260 of the Tax Code of the Russian Federation. The judges also agree with this, they note that these companies can accumulate funds in the reserve only for carrying out particularly complex types of capital repairs (Resolution of the Federal Antimonopoly Service of the West Siberian District dated October 23, 2006 No. F04-7102/2006).

Experienced companies may find themselves in a similar position if they have not repaired anything in the previous three years. After all, the maximum reserve amount in this case will be equal to zero. Financiers allow them to make contributions to the reserve only to accumulate funds for expensive repairs (letter of the Ministry of Finance of Russia dated April 8, 2005 No. 03-03-01-04/1/180). The same position was expressed by the Federal Antimonopoly Service of the West Siberian District in its resolution dated December 14, 2005 No. F04-8923/2005.

The maximum amount of the created reserve cannot exceed the average amount of actual repair costs over the past three years

Of course, it is simply impossible to calculate exactly how much will be spent on repairs of fixed assets in a given year. In fact, the organization may spend more or less than it has reserved.

In the first case, the difference between the amount of actual repair costs and the amount of the reserve will need to be included in other expenses on the last day of the tax period.

In the second case, the balance of the reserve should be taken into account as non-operating income also on December 31.

Comparisons should only be made based on year-end results. Even if in some reporting period the expenses incurred turn out to be more than the amount of the reserve accumulated at that time, the organization will not be able to immediately include the excess amount in expenses.

Example 1

In 2008, Mechta LLC decided to create a reserve for the repair of fixed assets. The estimated cost of current and low-cost repairs, which are expected to be carried out within a year, is RUB 925,000. The initial cost of depreciable fixed assets as of January 1, 2008 is equal to RUB 18,500,000. Over the past three years, repair costs have been equal to:

– in 2005 – 890,000 rubles;

– in 2006 – 1,390,000 rubles;

– in 2007 – 680,700 rubles.

Thus, on average, repair costs were:

(RUB 890,000 + RUB 1,390,000 + RUB 680,700): 3 = RUB 986,900

The estimated cost does not exceed the average cost of repairs (RUB 925,000 < RUB 986,900). Therefore, the maximum reserve amount is RUB 925,000. And the maximum possible standard for contributions to the reserve is correspondingly equal to:

925,000 rub. : 18,500,000 rub. X 100 = 5

Having made these calculations, Mechta LLC established a maximum 5 percent deduction standard in its accounting policy for 2008.

Let’s assume that for LLC “Dream” the reporting periods for income tax are the first quarter, half a year, and 9 months. Then, on a quarterly basis, the organization will expense contributions to the reserve in the amount of:

RUB 18,500,000 X 5%: 4 sq. = 231,250 rub.

Let's assume that at the end of 2008 the company will spend only 750,000 rubles on repairs. In this case, as of December 31, 2008, it will be necessary to include 175,000 rubles in non-operating income. (925,000 – 750,000).

Often renovations begin in one year and end in another. In this case, repair costs are written off from the reserve funds in the year in which the documents on completion of the repairs are signed. This follows from the letter of the Ministry of Finance of Russia dated March 6, 2007 No. 03-03-06/1/149.

What is important to remember when determining the amount of reserve for expensive repairs?

In practice, there are often situations when a company’s operating system requires not standard routine repairs, but complex and expensive ones.

The company can use the amounts intended for such repairs to increase the limit of contributions to the reserve in question. This is stated in paragraph 2 of Art. 324 Tax Code of the Russian Federation.

To do this, the company needs:

have at your disposal a schedule of planned expensive repairs and estimates for them;
make savings for such repairs over more than one tax period (in this case, the possibility of such savings must be specified in the accounting policy);
not have any costly repairs of the operating system in the three previous tax years.

It is important for a company to understand that the repair reserve should be increased only before the tax period, in which the company plans to begin carrying out expensive repair work.

Moreover, due to the literal interpretation of paragraph 2 of Art. 324 of the Tax Code of the Russian Federation, expenses can include deductions (accumulations) for upcoming expensive repairs in the full amount of the period in which such accumulations were made.

“Expensive” option for calculating the reserve amount

How the reserve is formed without repairs

The main difference between expensive capital repairs and ordinary ones is that the organization has the right to accumulate the amounts necessary for this over more than one tax period. The repair schedule, as in the previous version of the calculation, is focused on technical documentation and the knowledge of qualified specialist engineers of the company.

Since fixed assets requiring expensive overhauls are accounted for separately from other fixed assets being repaired, then, according to paragraph 2 of Article 324 of the Tax Code of the Russian Federation, the accumulated amount for the “expensive” reserve increases the maximum amount of the cost of ordinary repairs. As mentioned above, the limit, exceeding which will lead to the classification of repairs as expensive, should be recorded in the accounting policy at the beginning of the tax period.

The amount of contributions to the reserve is calculated using the formula:

An example of calculating the reserve for OS repairs

Example 2. Initial data of example 1. An additional condition will be the fact of using a fixed asset, which must be repaired every six years, according to the technical documentation. According to the plan, the total cost of repairing this OS will be 2.4 million rubles. That is, the organization must accumulate this amount within six years, contributing 400 thousand rubles to the reserve. in year. (RUB 2,400,000 / 6 years).

That is, it can increase the amount of contributions to the reserve by 400 thousand rubles. Let's calculate the maximum possible standard of deductions typical for this example:

N deduction = (RUB 666,667+RUB 400,000)/RUB 9,000,000 × 100% = 11.85%.

So, let’s imagine that the actual costs incurred for “standard” repairs in 2021 amounted to 600 thousand rubles. In this case, the total amount of contributions to the reserve, taking into account expensive repairs, is equal to:

Rtot. = =1,066,500 rub.

The amount of deductions excluding expensive repairs is equal to (Rch):

Rch. = = 666,900 rub.

That is, the amount of unused reserve is 66,900 rubles. (RUB 666,900 – RUB 600,000) will be taken into account in non-operating income on 12/31/2017. As for the accumulated deductions for “expensive repairs”, they will have to be taken into account as part of the general reserve accumulated for 2021. An important point: the accumulated reserve for expensive repairs, but not used in the current tax period, should not be included in non-operating income.

How is the reserve used and can the unused portion be carried forward to the future?

If the company has created a reserve for the repair of fixed assets , then subsequently the amount actually spent on the repair of the operating system is written off against such a reserve (clause 2 of Article 324 of the Tax Code of the Russian Federation).

At the same time, companies should clearly understand that repair costs must be written off against the reserve of the year in which such work was actually performed for the company. That is, when the documents closing the repair work were signed. This is especially true in situations where the start and end of OS repairs occur in different tax periods.

At the end of each period, the company should conduct an inventory, during which company specialists compare the actual amounts spent during the year on repairs with the amount of the previously created reserve.

For information on inventory, see the article “How to conduct an inventory before annual reporting.”

If the repairs for the company cost more than the previously created reserve, then the difference should be taken into account as other expenses due to the instructions in paragraph 2 of Art. 324 and paragraph 1 of Art. 260 Tax Code of the Russian Federation. If, on the contrary, upon completion of the repair there are excess (unused) funds remaining, then such excess must be included in non-operating income.

PAY ATTENTION! Carrying over the unclaimed portion of the reserve for standard (inexpensive) repairs to the next year is not allowed.

This provision also applies to situations where no repairs were carried out at all. In such a situation, the entire reserve is reflected in income on the last calendar day of the year in which the reserve was formed.

As for the reserve for complex and expensive repairs, the legislator does not require that the amounts allocated to increase such a reserve be restored. They accumulate from year to year until repairs are started/implemented. But only if the company states in its accounting policy that it has adopted the practice of making deductions towards the reserve for complex and expensive repairs over more than one tax period.

In the year when expensive repairs are carried out, the company will also have to identify the balance and attribute the excess to expenses and the excess to income.

How to create a reserve for repairs of fixed assets in tax accounting

In order to evenly include the costs of repairing fixed assets as expenses that reduce taxable profit, the organization has the right to create a special reserve (clause 3 of Article 260 of the Tax Code of the Russian Federation).

When can you create a reserve?

A reserve can be created if an organization uses the accrual method to calculate income taxes. Organizations using the cash method do not create reserves. This is explained by the fact that they can take into account any expenses that reduce taxable profit only after they have been paid (clause 3 of Article 273 of the Tax Code of the Russian Federation).

The decision to create a reserve for expenses for the repair of fixed assets should be fixed in the accounting policy for taxation (paragraph 5 of Article 313 of the Tax Code of the Russian Federation). Indicate the procedure for creating the reserve there. To do this, define:

annual standard for contributions to the reserve;

the total initial cost of fixed assets.

Reflect changes in these indicators in your tax accounting policy annually.

This procedure is provided for in paragraph 2 of Article 324 of the Tax Code of the Russian Federation.

Situation: is it possible to create reserves for expenses for routine and expensive repairs of fixed assets during the first three years from the date of registration of the organization?

No you can not.

From the letter of the Ministry of Finance of Russia dated January 17, 2007 No. 03-03-06/1/9, it follows that newly created organizations cannot create a reserve for the upcoming repair of fixed assets. This is explained by the fact that in order to create the specified reserve in tax accounting, it is necessary to determine the planned amount of deductions, which cannot exceed the average cost of repairing fixed assets for the previous three years (paragraph 5, paragraph 2, article 324 of the Tax Code of the Russian Federation). The newly created organization does not have such data, which means that the organization cannot form a reserve in accordance with the requirements of Article 324 of the Tax Code of the Russian Federation. The creation of a separate reserve for expenses for complex and expensive repairs of fixed assets is not provided for in Article 324 of the Tax Code of the Russian Federation. Therefore, during the first three years from the date of registration, organizations must take into account the actual costs of repairing fixed assets as part of the organization’s other expenses in those reporting (tax) periods in which these costs were incurred (clause 1 of Article 260 of the Tax Code of the Russian Federation).

However, in letter dated April 8, 2005 No. 03-03-01-04/1/180, the Russian Ministry of Finance expressed a different point of view. It is based on the fact that Article 324 of the Tax Code of the Russian Federation does not prohibit the creation of a reserve of expenses for the repair of fixed assets by organizations that have not had such expenses over the past three years. The provisions of this article only provide for the need to calculate the maximum amount of the reserve, which should not exceed the average actual costs of the organization for repairs for the previous three years. Moreover, this amount can be increased by the amount of deductions for carrying out particularly complex and expensive types of major repairs in the amount of necessary costs (according to the work schedule). Thus, when forming a reserve for carrying out particularly complex and expensive types of capital repairs, the amount of actual repair costs that have accumulated over the past three years does not matter. Therefore, organizations that have not repaired their fixed assets over the past three years can create a reserve for the costs of complex and expensive repairs, regardless of the creation of a reserve for current repairs.

In connection with the release of clarifications from the Ministry of Finance of Russia, given in letter dated January 17, 2007 No. 03-03-06/1/9 (first point of view), the organization has the right to follow them (as later ones). Otherwise, the organization will have to defend its decision in court. In arbitration practice there are examples of court decisions confirming the point of view of the letter of the Ministry of Finance of Russia dated April 8, 2005 No. 03-03-01-04/1/180 (second point of view) (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated January 29, 2007 No. 243/07, resolution of the Federal Antimonopoly Service of the West Siberian District dated October 23, 2006 No. F04-7102/2006(27676-A67-40), dated December 14, 2005 No. F04-8923/2005(17776-A67- 35)). According to the judges, in the situation under consideration, the formation of a reserve is legal if:

repair of fixed assets is a particularly complex and expensive type of capital repair;

designed for more than one tax period;

there is a schedule for repair work;

similar repairs have not been carried out previously.

Situation: is it possible to create a reserve for expenses for complex and expensive repairs in tax accounting, and write off the costs of routine repairs of fixed assets without creating a reserve?

No you can not.

Article 324 of the Tax Code of the Russian Federation does not provide for the creation of a separate reserve for expenses for complex and expensive repairs of fixed assets. Therefore, either create a single reserve for all types of repairs, or do not create it at all (clause 3 of Article 260 of the Tax Code of the Russian Federation). If the decision to create a reserve is made, then until the end of the year and the exhaustion of this reserve, it is impossible to include any repair costs directly in the calculation of income tax. They must be attributed to the use of the created reserve (paragraph 5, paragraph 2, article 324 of the Tax Code of the Russian Federation). If during the year the amount of actual repair costs exceeded the amount of the created reserve, the difference can be included in expenses only at the end of the tax period (paragraph 6, paragraph 2, article 324 of the Tax Code of the Russian Federation).

A similar point of view is reflected in letters of the Ministry of Finance of Russia dated July 19, 2006 No. 03-03-04/1/588, dated June 20, 2005 No. 03-03-04/1/8 and dated March 3, 2005 No. 03 -03-01-04/1/85 and is confirmed by arbitration practice (see, for example, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 5, 2005 No. 14184/04, FAS Ural District dated January 15, 2007 No. F09-11792/06 -C3, East Siberian District dated December 23, 2005 No. A78-5322/04-S2-8/463-F02-6450/05-S1).

The issue of creating a separate reserve for expenses for expensive repairs of fixed assets without creating a reserve for current repairs is controversial.

Situation: how much time must pass after a complex and expensive repair of a fixed asset before an organization can begin forming a reserve in tax accounting for its next repair?

According to the Russian Ministry of Finance, a reserve for upcoming repairs can be accrued three years after the last similar (complex and expensive) repair. For example, if an object must be repaired once every seven years, then funds for its repair need to be reserved from the fourth year after the repair. This was stated in the letter of the Ministry of Finance of Russia dated November 29, 2005 No. 03-03-04/1/386.

Situation: is it possible in tax accounting to form deductions to the reserve for expenses for the repair of fixed assets if these deductions lead to a loss?

Yes, you can.

Include contributions to the reserve for the repair of fixed assets as expenses, regardless of whether the organization has a profit or loss in the current reporting (tax) period (paragraph 4, clause 2, article 324 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 30, 2006 No. 03-03-04/1/488.

Contributions to the reserve

Determine the standard for contributions to the reserve taking into account:

the total initial cost of all depreciable fixed assets;

marginal costs for repairs of fixed assets.

The first indicator is the total initial cost of depreciable fixed assets (according to tax accounting) at the beginning of the year during which the organization will form the reserve. As the initial cost of fixed assets put into operation before 2002, use their replacement cost.

This is stated in paragraph 2 of paragraph 2 of Article 324 of the Tax Code of the Russian Federation.

The cost of leased fixed assets (fixed assets received for free use) is not included in the calculation of the first indicator. Such objects are not recognized as depreciable property (clause 1 of Article 256 of the Tax Code of the Russian Federation). Therefore, tenants (borrowers) can create a reserve only if they have their own fixed assets and only based on their total value. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 22, 2010 No. 03-03-06/1/159.

Calculate the second indicator based on the frequency of repairs, its approximate cost and the frequency of replacement of parts. To do this, at the beginning of the tax period, draw up an estimate for the repair of fixed assets based on the frequency of repairs in the current tax period (except for fixed assets for which particularly complex and expensive types of capital repairs will be carried out). This procedure follows from paragraph 3 of paragraph 2 of Article 324 of the Tax Code of the Russian Federation.

Include the following in your repair costs:

cost of spare parts and consumables used in repairs;

labor costs for employees involved in repair work;

other costs associated with carrying out repairs on your own;

cost of work (services) performed by third parties.

Such a list is given in paragraph 1 of Article 324 of the Tax Code of the Russian Federation.

Compare the cost of repairs determined in the estimate with the average cost of repairing fixed assets for the previous three years. The maximum reserve amount cannot exceed this figure. If in the current year the planned repair costs exceed the average cost of repairing fixed assets for the previous three years, create a reserve based on the average costs for the last three years.

The standard for deductions to the reserve for the repair of fixed assets is determined by the formula:

Standard for deductions to the reserve for repairs of fixed assets

Marginal cost of repairs per year

The total initial cost of fixed assets at the beginning of the year

100%

This follows from the provisions of paragraph 3 of paragraph 2 of Article 324 of the Tax Code of the Russian Federation.

The maximum standard of deductions and the amount of the reserve can be increased only if the organization is planning complex and expensive repairs. At the same time, the amounts reserved for complex and expensive repairs should accumulate:

for several years (at the end of the calendar year, the accumulated amount is transferred to the next year, and, therefore, only part of the cost of repairs will be transferred to the reserve each year);

for the repair of only those fixed assets for which complex and expensive repairs were not carried out in previous years.

Such restrictions are provided for in paragraph 3 of paragraph 2 of Article 324 of the Tax Code of the Russian Federation.

Similar explanations on the procedure for creating a reserve for the repair of fixed assets are contained in the letter of the Ministry of Finance of Russia dated June 22, 2011 No. 03-03-06/1/369.

Write off the total amount of contributions to the reserve as expenses evenly throughout the calendar year. Depending on the length of the income tax reporting period, make contributions to the reserve quarterly or monthly. In tax accounting, reflect expenses on the last day of the quarter (month) in equal shares throughout the entire calendar year. Such rules are established by paragraph 4 of paragraph 2 of Article 324 of the Tax Code of the Russian Federation.

If an organization combines types of activities taxed at different income tax rates or with a special procedure for calculating the taxable base, then create a separate reserve for each type of such activity (clause 3 of Article 324 of the Tax Code of the Russian Federation). For example, if an organization has service industries with a special procedure for recognizing losses (Article 275.1 of the Tax Code of the Russian Federation).

An example of creating a reserve for the repair of fixed assets in tax accounting

Starting from 2021, Alfa CJSC will create a reserve of expenses for the repair of fixed assets. The organization recorded the decision to create a reserve in its accounting policy for tax purposes.

The planned volume of work to repair fixed assets for 2021 is 80,000 rubles.

Expenses for the repair of fixed assets over the previous three years at Alfa amounted to 255,000 rubles, and on average - 85,000 rubles. per year (RUB 255,000: 3 years). Therefore, the deduction standard was calculated based on the maximum cost of repairs of 80,000 rubles. (RUB 80,000 <RUB 85,000).

As of January 1, 2021, the total initial cost of Alpha's fixed assets is equal to RUB 2,000,000.

The standard for contributions to the reserve is: RUB 80,000. : 2,000,000 rub. × 100% = 4%.

Alpha owns a one-story building, the complex renovation of which is planned for 2021. Previously, similar renovations to this building have not been carried out. Planned costs for complex repairs are RUB 750,000. Alpha plans to accumulate this amount during 2016–2018.

Every year the organization will contribute to the reserve for complex repairs of the building: RUB 750,000. : 3 years = 250,000 rubles/year.

The total amount of contributions to the reserve in 2021 will be equal to: 80,000 rubles/year + 250,000 rubles/year = 330,000 rubles/year.

Of this amount, 250,000 rubles. will be transferred to the reserve for 2017.

The reporting period for income tax in Alpha is a quarter. The amount of quarterly contributions to the reserve will be: RUB 330,000: Q4. = 82,500 rub.,

including for complex repairs: RUB 250,000. : 4 sq. = 62,500 rub.

Tax register

If, when forming and using a reserve, accounting and tax accounting data differ, the organization is required to maintain a separate tax register. Develop its form yourself. In the register, indicate:

accounting period;

the total amount of the reserve;

the amount of contributions to the reserve;

the amount of reserve spent on repairs during the year.

The register must be signed by the accountant responsible for its maintenance.

If an organization reserves funds for complex and expensive repairs, they must be accounted for separately.

Such rules are established in Article 313 of the Tax Code of the Russian Federation.

See also how to reflect repairs of fixed assets in accounting.

Results

Forming a reserve for the repair of fixed assets requires the company to correctly record information about the cost of all fixed assets, about completed and upcoming repair work (more specifically, about their estimated cost).
At the same time, the rules for creating and accounting for tax purposes of contributions to the reserve for standard repairs and for expensive repairs are slightly different. In particular, the unused reserve for ordinary repairs must be restored, and if the reserve for expensive repairs has not been fully used, then it can be transferred to future periods. However, in a year when the company carried out expensive repairs, the remainder of the reserve should be included in income, and excessively spent funds should be included in expenses. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Reflection of OS repairs in accounting

Based on the primary documents in the enterprise accounting, entries for the repair of fixed assets are generated. Expenses for current and major repairs of fixed assets in accounting are reflected in cost accounts in the period to which they relate (clause 26 of PBU 6/01, clause 67 of Order of the Ministry of Finance dated October 13, 2003 No. 91n). A similar procedure is provided for tax accounting of repair expenses.

When performing self-repairs, the costs of repairing fixed assets include:

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costs for spare parts and components;
wage costs, including insurance premiums, for workers who carried out repair work;
other costs associated with repairs.

If repairs are carried out by a special division of the enterprise, repair costs are collected on account 23 “Auxiliary production”. If there is no such service, the costs are immediately charged to the appropriate cost accounts.

The choice of cost accounts used depends on the nature of the use of the operating system and the activities of the enterprise:

accounts 20 and 25, if production equipment is being repaired;
count 29 - when repairing operating systems of service industries;
count 23 - when repairing operating systems of auxiliary production;
count 26 - when repairing operating systems used by management services;
account 44 is used by trade organizations.

The costs of repairs carried out by contract are formed by:

from the cost of work performed by contractors;
cost of materials used.

Tax accounting of reserve

To evenly include expenses for the repair of fixed assets over two or more tax periods, companies have the right to create reserves (clause 3 of Article 260 of the Tax Code of the Russian Federation). Such a reserve is formed in accordance with the procedure established by Art. 324 of the Tax Code, that is, contributions to it are calculated based on the total cost of fixed assets and standards adopted by the company. Before deciding to create a reserve for the repair of fixed assets, you need to think carefully. The fact is that the taxpayer is not given the right to allocate separate property for these purposes. The company cannot simultaneously create a reserve in tax accounting for upcoming repairs for particularly complex types of fixed assets and write off repair costs as part of other expenses for other types of objects. This position is shared by both financiers and judges (Letters of the Ministry of Finance of Russia dated July 19, 2006 N 03-03-04/1/588, dated June 20, 2005 N 03-03-04/1/8, Resolution of the Presidium of the Supreme Arbitration Court RF dated April 5, 2005 N 14184/04). Therefore, when creating a reserve for the repair of fixed assets, the taxpayer takes into account expenses regardless of the type of repair (current or capital). Taxpayers determine the standards for contributions to the specified reserve based on the rules on limiting the maximum amount of deductions and the maximum amount of the reserve for future expenses.

Accounting for reserve

At the time of writing, the future of the reserve for repairs of fixed assets in 2011 remains unclear. Currently, its creation is regulated by clause 72 of the Regulations on accounting and financial reporting, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n. Not long ago, a draft order of the financial department was posted on the official website of the Russian Ministry of Finance, which introduces serious changes to accounting legislation. Thus, according to the innovations, this paragraph loses force from January 1, 2011. In the Chart of Accounts, account 96 “Reserves for future expenses” is being prepared to be renamed “Estimated Liabilities”. In addition, it is planned to release the new PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”. In the meantime, let’s check whether the reserve for the repair of fixed assets has been correctly formed in accounting and what needs to be done with its balance at the end of 2010.