The organization installed a video surveillance system in the building. The cost of the equipment was 84,000 rubles, including VAT at a rate of 20% - 14,000 rubles. To pay for the installation and installation of equipment, we paid 24,000 rubles, including VAT at the rate of 20% - 4,000 rubles.
In accounting, the video surveillance system was classified as part of fixed assets. According to the accounting policy for accounting and tax accounting, depreciation on fixed assets is calculated using the straight-line method.
In tax accounting, in accordance with the Classification of fixed assets, the video surveillance system was included in the fourth depreciation group with a useful life of five to seven years (code 320.26.30.1 “Communication equipment, radio or television transmitting equipment”) and a service life was established for it, equal to 80 months.
How to reflect the operation of installing a video surveillance system in the accounting and tax records of our organization?
Accounting
Equipment, the commissioning of which is possible only after all its parts have been assembled and attached to the supporting structures of the building, for accounting purposes is equipment that requires installation.
Equipment requiring installation is taken into account in an assessment equal to the contract value paid to the seller (excluding VAT, subject to deduction) (paragraph 2, 3, clause 23 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).
