Criteria for depreciation of fixed assets. What are fixed assets

Changes in accounting for fixed assets in 2017 are associated with the introduction of the new All-Russian classifier of fixed assets OK 013-2014 (SNA 2008). In, which approved the Classification of fixed assets for tax accounting purposes, changes were also made (). In some cases, the amendments will affect the determination of the useful life of newly acquired property.

Recall that for the purposes of tax accounting, from January 1, 2016, property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles is recognized as depreciable. The new limit is valid for property put into operation since 2016. In accounting, the same limit remained - 40,000 rubles.

Depreciable property is distributed among depreciation groups in accordance with its useful life (SPI) ().

From January 1, 2017, organizations will determine depreciation groups and depreciation periods for fixed assets according to the new Classifier of fixed assets OK 013-2014 (SNA 2008) (approved).

The old Classifier of fixed assets OK 013-94, which determined one of the ten groups of depreciable property, will be cancelled.

In the new Classifier of Fixed Assets, the codes of fixed asset objects have completely changed: their numbering has changed. Partly changed and the names of objects. In this regard, the Decree of the Government of the Russian Federation ((hereinafter - Decree No. 1)), which approved the Classification of fixed assets for tax accounting purposes, was amended (). These changes also come into effect on January 1, 2017.

Fixed assets classifier and transitional keys

In order to simplify the transition to the new Classifier of fixed assets, Rosstandart issued an order "On the approval of direct and reverse transitional keys between the editions of OK 013-94 and OK 013-2014 (SNA 2008) of the All-Russian Classifier of Fixed Assets" (), in which the correspondence tables are given old and new OKOF codes (the direct transitional key establishes the transition from OK 013-94 to OK 013-2014 (SNA 2008), and the reverse transitional key, on the contrary, the transition from OK 013-2014 (SNA 2008) to OK 013-94).

For most objects, the name remains the same, only the code number and the name of the subgroup have changed.

For example, according to the new Classification, the 2nd depreciation group (with a useful life of more than two years and up to three years inclusive) will include computers (the subgroup "Other office machines" with code 330.28.23.23 includes: personal computers and printing devices for them ; servers of various capacities; network equipment of local area networks; data storage systems; modems for local networks; modems for backbone networks).

According to the current (old) Classifier, this subgroup (which includes personal computers and printing devices for them, servers of various performance, network equipment for local area networks, data storage systems, modems for local networks, modems for backbone networks) also belongs to 2- and depreciation group with a useful life of more than two years and up to three years inclusive. But it is called "electronic computing technology" and has the code 14 3020000.

In some cases, specific types of fixed assets are not in the Classifier of fixed assets OK 013-2014, and then the correspondence should be established based on the characteristics of similar or similar objects.

The Classifier of fixed assets OK 013-2014 (SNA 2008) defines fixed assets. These are produced assets used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and services. Some positions of the current OK 013-94 do not correspond to the new definition of fixed assets. For them, in the column "Position name" of the correspondence table, an entry was made: "They are not fixed assets."

For example, microphones, loudspeakers, headphones, headsets with code 14 3230200, microphones with code 14 3230201, loudspeakers with code 14 3230202, perforators drilling, slotted with code 14 3315443, equipment for linear equipment rooms, amplifiers and low-frequency racks with code 14 3222400 now are not fixed assets.

The accountant uses the codes of the Classifier of fixed assets when filling out the form of federal statistical observation No. 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets". Also, in some cases, the determination of the right to use the UTII system may depend on the OKOF code.

But first of all, the All-Russian Classifier of Fixed Assets is used to determine the depreciation rate of a fixed asset in tax accounting, since in accordance with taxpayers, when determining the depreciation group in which depreciable property should be included, they are required to use the Classification of fixed assets approved. And this Classification, in turn, is based on the OKOF classifier.

Application of the classifier of fixed assets to determine the depreciation group and SPI

The useful life is the period (number of months) during which the company expects to use the fixed asset and receive economic benefits from it. Depending on this period, fixed assets in tax accounting are assigned to one or another depreciation group.

When accepting an object for accounting, each organization independently establishes the SPI on the date of its commissioning. But before you set the IRS for the acquired fixed asset, you need to determine which of the ten depreciation groups the object belongs to.

Each group has a minimum and maximum useful life. An entity may select a PDS within the specific depreciation group in which the fixed asset is included.

If the fixed asset belongs to the type that is not named in the Classification approved by the Government of the Russian Federation, then for such an object the SPI should be established on the basis of technical documentation or manufacturers' recommendations. If there is no SPI in the technical documentation, the organization can use the data from the Classifier of fixed assets. The code of the fixed asset must be found in the OKOF and the depreciation group must be determined according to this code (the ranges of codes in the Classifier are given in addition to the names of fixed assets in the explanation column).

Classifier of fixed assets in accounting

defined by the Classification (that is, as a new object);

determined according to the Classification, but reduced by the period of actual use by the previous owner (the period of operation of the fixed asset by the previous owner must be documented, for example, by an act in the OS-1 form);

established by the former owner and reduced by the period of its actual use by this owner (these periods must also be documented).

Such options are provided for companies using the straight-line depreciation method. When using the non-linear method, the calculation of depreciation does not depend on the useful life of the fixed asset.

In the first two cases, in 2017, organizations will have to apply the new Classification (of course, this only matters if the SPI of the object has changed in accordance with the new Classification).

If the period of actual use of the fixed asset by the previous owner turns out to be equal to the period determined in accordance with the Classification, or exceeding this period, the company has the right to independently establish the STI, taking into account safety requirements and other factors.

Application of the Classifier of fixed assets when changing the SPI

As a general rule, the SPI is revised when there has been an improvement in the initially established normative indicators of the functioning of the facility as a result of completion, additional equipment, reconstruction, modernization.

Recall that in tax accounting, an increase in the SPI can be made only within the time limits established for the depreciation group in which the fixed asset was previously included. If the useful life after the reconstruction, modernization or technical re-equipment has been increased, the organization has the right to charge depreciation at the new rate calculated based on the new useful life of the fixed asset (). But such a recalculation of the depreciation rate will lead to the fact that the object will be depreciated longer, therefore, in this case, it is more profitable for the organization to charge depreciation at the previous rates.

If, after modernization (reconstruction), the initial cost of the object has changed, but the FDI has remained the same, then the depreciation rate cannot be revised when using the straight-line method in tax accounting, and at the end of the FDI, the fixed asset will not be fully depreciated. However, according to the clarifications of the Ministry of Finance of Russia, in this case, organizations are allowed to continue accruing depreciation using the straight-line method until the cost of the fixed asset is fully paid off and after the end of the JI, if it was not revised after the modernization (reconstruction) of the fixed asset ( , ).

When, after modernization (reconstruction), the technical characteristics of the object have changed so much that it began to correspond to the new OKOF code (in 2017, old and new codes will have to be analyzed), the object should be considered as a new fixed asset. In this case, it will be necessary to determine its initial cost and the SPI will need to be re-used using a new Classifier.

And in accounting, SPI is an estimated value. Therefore, the organization has the opportunity, without taking into account any norms, to change (clarify) the SPI in such cases as, for example, modernization or reconstruction, with the reflection of such an adjustment in accounting and reporting. At the same time, the possibility of revising the SPI as an estimated value must be fixed in the accounting policy of the organization.

Nina Golysheva, Associate Professor of the Department of "Accounting, Analysis and Audit" FGOBU HE Financial University under the Government of the Russian Federation
Anna Gorokhova, Leading Expert Methodologist at BDO Unicon Outsourcing

Depreciation is the process during which the value of fixed assets is transferred to the good that is being produced.

In 2018, a new version of the Classification and an amended version of the OKOF will come into force.

There is an opinion that changes are coming in how the depreciation of fixed assets will take place in 2017.

What does this mean and what changes are coming? Many accountants have been asking themselves this question for months now.

Essentially, depreciation is the process during which the value of fixed assets is transferred to the good that is being produced.

They can also be one of the intangible types of goods, for example, services, or work.

The meaning of depreciation from an economic point of view is that with its help, cash flows are created, which are then directed to replenish fixed financial assets.

It is also considered that the depreciation mechanism is used as the distribution of large expenses over more extended periods on an accrual basis.

In other words, depreciation of fixed assets is a process that helps to evenly distribute the costs of manufacturing products when they are included in its cost.

At the same time, the amount of depreciation is determined separately for each property every month.

Depreciation methods

Accrual of fixed assets depreciation can be implemented different ways that depend on the goals.

The selected methods are noted in the accounting policy for the purposes pursued in and in accounting.

Accounting provides for the following methods of depreciation:

• Linear way;
• A method that uses the write-off of the value of property by the sum of the numbers of its useful life;
• Decreasing balance method;
• A method characterized by writing off the cost of a product in proportion to its actual quantity.

Important:depreciation is charged in different ways, depending on the ultimate goals.

For the purposes of tax accounting, depreciation deductions can occur in the following ways:

• Linear depreciation of fixed assets;
• non-linear analogue.

At the same time, depreciation deductions are terminated if, by decision of the manager, the object is transferred to a 3-month conservation, as well as in cases where the following occurs:

1. Reconstruction;
2. Capital repairs;
3. Modernization lasting over a year.

The amount of deductions for the year is determined in different ways, depending on the method used:

• As a result of using the straight-line method, the amount is calculated based on the initial cost of the fixed asset property and the depreciation rate, which is calculated from the period of its direct use.
• If the reducing balance method was used, the calculation of the amount, in addition to the term, is based on the residual price of a particular property, which falls at the beginning of the reporting period (after the delivery of the previous one) and the depreciation rate.
• In the case of applying the write-off method by the sum of numbers of years, the initial price of the asset is taken as the basis, but it is also necessary to take into account the number of years that remain before the end of the actual use of the property (numerator), and the total amount of years of its actual use (denominator).

New procedure for depreciation of fixed assets in 2017

When compiling accounting entries, experts are wondering what the new OS depreciation regulation looks like in the coming 2017?

From the beginning of next year, in accordance with the Decree of the Government of the State dated July 7 of this year No. 640, a new version of the Classification and a modified version of the OKOF will come into force.

OS classified according to the 2016 scheme are based on OKOF OK 013-94.

To replace it, in 2017 the new Classifier 013-2014 (SNA 2008) will start to apply.

Important:since 2017, the structure of the OKOF code has changed dramatically.

As in the current one, in the new OKOF OK 013-2014, ten depreciation groups are indicated, in some of which fixed assets have been changed.

It follows that in 2018 for these groups it will be necessary to establish a different period of use.

For example, metal fences with the old OKOF code 12 3697050, which is simultaneously included in two groups in 2016. fences made of metal and brick (combined) belong to the sixth group, and exclusively metal - to the eighth.

The new Systematizer of OS classes defines all metal fences without exception in group No. 6, according to the OKOF code - 220.25.11.23.133.

Consequently, the period of use of metal fences is reduced by ten years.

Important:due to the redistribution of depreciation groups, the life of some assets may change significantly.

The transition to the new systematization should be carried out for those assets, the operation of which will begin after the beginning of 2017.

For old objects, no revision of depreciation and change of service life is needed.

Consequently, inventory cards in form No. OS-6 also do not need to be corrected.

Rosstandart approved special transitional keys (reverse and direct) between both versions of OK OKOF.

To avoid confusion, the department plans to launch a hotline by the end of the year to clarify the features of the transition to the new system.

Do I need to revise the depreciation period of fixed assets in 2018?

Contrary to the fears of some accountants, not all depreciation rates will change in 2018.

Important:if timing information is not available in the OKOF and the Classification, this can be obtained by contacting the asset manufacturer or by engaging an expert.

Determining the term according to the technical documentation becomes necessary if the required property is not observed in the OKOF and Systematization.

There is also an option with the involvement of an expert, a request to the manufacturer, or an appeal to the Ministry of Economic Development of the Russian Federation for the necessary clarifications.

The period determined by one of the methods must be fixed in documents such as an inventory card of a fixed asset.

Depreciation of fixed assets in 1C: Accounting 8.2

- Increasing the income limit and the limit on fixed assets for the simplified tax system

The income threshold for the transition to the simplified tax system in 2017 was increased to 90 million rubles. for 9 months of the previous year. From 80 to 150 million rubles. the maximum amount of revenue for the reporting or tax period has increased, which allows the use of "simplified".

As for the residual value of fixed assets, which give the right to switch to the simplified tax system and apply the “simplified system”, then from next year the allowable value of fixed assets will increase to 150 million rubles.

- New declaration form for USN

On April 10, 2016, it entered into force, which approved a new tax return form for tax paid in connection with the application of the simplified tax system. Therefore, companies on the simplified tax system will have to submit a declaration for 2016 in a new form.

- There is one BCC for the simplified tax system "income minus expenses"

Previously, there were two CBCs: 182 1 05 01021 01 1000 110 - for the payment of advances and taxes; 182 1 05 01050 01 1000 110 - for the minimum tax. The second BCC for the minimum tax is canceled, and from the new year only one general code will apply - 182 1 05 01021 01 1000 110, and it will need to be indicated in the payment order of the simplified tax system. The changes came into force from the tax period of 2016, so the minimum tax for 2016 must be paid on a single CBC.

- More expenses can be written off to the simplified tax system

Since January 1, 2017, companies on the simplified tax system with the object “income minus expenses” have been able to write off the costs of exams according to professional standards, which are taken by employees in qualification assessment centers.

- Possible change in the simplified tax rate "income minus expenses" in the regions

The tax rate for the simplified tax system "income minus expenses" varies from 5% to 15%. At the same time, it may decrease in the regions. Entrepreneurs should check if the rate in their region has not changed since January 1, 2017. It can be done.

- IP on UTII received the right to reduce UTII for insurance premiums for himself

From January 1, 2017, according to the new edition, an individual entrepreneur on UTII gets the right to reduce UTII by insurance premiums for himself. Previously, an entrepreneur with employees deducted only contributions from their salaries from UTII. It is important that next year the limit will remain for individual entrepreneurs with employees - it is impossible to reduce UTII by more than 50%.

Also, in connection with the changes, the format and printed form of the UTII declaration is changing starting from the 1st quarter of 2017.

- The deflator coefficient for UTII will not change

It will remain at the same damage - 1,798.

What are the changes to insurance premiums?

- Reporting on insurance premiums will have to be submitted to the tax and funds

From January 1, 2017, the administration of insurance premiums will be handled by the Federal Tax Service. In this regard, the Tax Code of the Russian Federation was replenished with a new chapter 34 "Insurance contributions".

From 2017, the FSS will have to submit a new form 4-FSS (). The changes are due to the fact that from 2017, the authority to administer contributions to OSS in case of temporary disability and in connection with motherhood will be exercised by the Federal Tax Service of Russia, while insurers will retain the functions of analyzing social insurance contributions against industrial injuries and occupational diseases. In this regard, the section “Calculation of accrued, paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred” has been excluded from Form 4-FSS.

The new form 4-FSS will need to be used starting from the reporting for the first quarter of 2017.

In 2017, the PFR will continue to control the issues of assigning and paying pensions. Reporting to the FIU in 2017 includes the SZV-M form (monthly information on insured persons); a report on the length of service in the form of SZV-STAZH for each employee whose remuneration is subject to insurance premiums.

Companies and individual entrepreneurs will have to submit the SZV-M form in the same manner. Only the deadlines for submitting information will change - until the 15th day of the month following the reporting one. The report to the FIU on the length of service of employees should become annual.

- Deadlines for reporting on insurance premiums will change

From January 1, a single calculation for contributions to the Federal Tax Service () will appear. It will need to be submitted no later than the 30th day of the month following the reporting period. By the way, information about debts and paid amounts of contributions has disappeared from the new report - there will only be accruals, so fewer discrepancies are expected.

- The procedure for paying insurance premiums will change

The deadline for paying insurance premiums will remain the same: no later than the 15th day of the month following the month for which they are accrued.

But contributions will have to be paid only to the tax and the FSS. The FSS will still have to pay contributions in connection with injuries and occupational diseases. Contributions for pension, medical and social (in case of temporary disability) insurance will have to be paid to the tax, so the rules for filling out such payments are changing.

Debts on contributions at the end of 2016 will be collected by the tax authority, but it will not be possible to offset the overpayment on contributions - it can only be returned by contacting the appropriate fund.

For 2017, individual entrepreneurs will pay pension contributions to the tax per one CBC. In 2016, there was a division of contributions into a fixed part and 1% from income over 300,000 rubles. in year.

Different BCCs have been introduced for paying contributions for periods up to 2017 and from 2017, so pay special attention to payment details.

- The maximum value of the base for calculating insurance premiums will change

The marginal base for contributions to the PFR will increase from 796,000 rubles. up to 876,000 rubles. (73,000 rubles per month).

The marginal base for contributions to the FSS will increase to 755,000 rubles. Thus, the limit will increase by 5.2%.

- You will need to pay insurance premiums from the excess daily allowance

The daily allowance for business trips, established by the Tax Code, is 700 rubles. for trips around Russia and 2500 rubles. per day for overseas. If your company's daily allowance is higher, then personal income tax must be withheld from the excess amount. New in 2017: employers will also have to pay insurance premiums on the excess amount.

VAT changes

- New VAT declaration form

Some changes have affected the numbers of customs declarations. In section 8 (purchase book data), companies will be able to write any number of GTD numbers, each on a separate line 150. Now there is only one line 150, numbers are written in it separated by a semicolon. The line is limited to 1000 characters, and this volume is not enough for everyone.

- Penalties for failure to submit explanations at desk audits for VAT and submission of explanations on paper

Organizations risking a fine of 5,000 rubles for failure to provide explanations at desk audits for VAT. Repeated violation will cost 20,000 rubles.

Submission of explanations on VAT on paper after January 1, 2017 also threatens with a fine. According to paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, explanations to the VAT declaration on paper will be considered not submitted.

Changes in personal income tax

- The deflator coefficient for 2017 for the patent will change

From 2017, the deflator coefficient will increase from 1.514 to 1.623 (it is multiplied by 1200 rubles). Since the new year, the patent will rise in price from 1816.8 rubles. per month until 1947.6 rubles. It is possible to adjust the amount for a regional coefficient.

- Change in personal income tax codes

In 2017, separate bonus codes will appear:

2002 - for bonuses related to production results and being part of wages;

2003 - for bonuses and other remuneration that the company pays out of net income.

329 - code for a new social deduction in the amount of expenses for an independent assessment of qualifications.

The deductions for children are divided to the parent, adoptive parent and guardian, trustee, foster parent.

New deduction codes for disabled children have been introduced.

income tax

- The form of the declaration on income tax will change

The income tax return for 2016 must be submitted according to the updated form no later than March 28, 2017.

- Income tax rates will change

Now organizations transfer 2% of the tax to the federal budget and 18% to the regional one. The Ministry of Finance plans that 3% will go to the federal budget, and 17% to the regional budget. Thus, the general tariff of 20% will remain.

Personnel accounting

- Simplification of personnel records for micro-enterprises

From January 1, 2017, it comes into force, simplifying personnel records for micro-enterprises. It allows such companies to do without personnel local regulations (Internal labor regulations, shift schedules, etc.). The government has approved a standard form of an employment contract, in which it will now be possible to prescribe all these conditions.

If the employer has ceased to be a small business entity, which is classified as a micro-enterprise, and appropriate changes have been made to the information about him in the Unified Register of Small and Medium-Sized Business Entities, he must draw up the necessary personnel documents no later than four months.

Micro-enterprises are not required to enter into standard employment contracts with their employees. The use of this document is expected at the request of the head of the company.

- Increased fines for violations related to wages

- Determined the salary of accountants

The key rule is that the salary of the chief accountant cannot exceed the salary of ordinary employees by more than 8 times. This restriction applies to all government agencies.

Online cash desks

- Transition to online cash registers in 2017

On July 15, 2016, it entered into force, which amended Law No. 54-FZ “On the use of cash registers”.

If from July 15, 2016 a voluntary transition to online cash registers is carried out, then from February 1, 2017, registration of cash registers will only take place according to the new procedure, and from July 1, 2017, old cash desks will need to be replaced or upgraded without fail. At the same time, from July 1, 2018, the obligation to use online cash desks will appear even for those who were previously exempted from the use of cash registers (service providers, owners of vending machines, small businesses on a patent and UTII).

penalties

- Doubling the interest rate on taxes

Since 2017 the size has increased interest rate double the taxes. In the event that the organization has not paid tax for up to 30 days, the rate will be 1/300, after - 1/150. But the IP still pays 1/300.

OKVED

- Transition to the new OKVED reference book

Since 2017, only the new OKVED2 reference book is valid - OK 029-2014 (NACE REV. 2)

In addition, from 2017, an amended list of codes for personal services will come into effect. The corresponding Decree of the Government of the Russian Federation of November 24, 2016 N 2496-r was published. The document contains a list of codes for economic activities related to personal services (contains codes according to the OKVED2 classifier), and a list of service codes related to personal services.

Previously, to determine the services to the population that are available to entrepreneurs under special taxation regimes (UTII and Patent), it was necessary to use the All-Russian classifier of services to the population (OK 002-93).

New reporting for small businesses

New Form No. TZV-MP

From 2017, companies with 15 to 100 employees will submit a new form No. TZV-MP to the statistical authorities. The report shows the proceeds from the sale of products. For the first time, form No. TZV-MP must be submitted before April 1, 2017.

Fixed assets are means of labor that have a material and material form and retain it in the process of use.

The definition of a fixed asset for its reflection in accounting is contained in PBU 6/01.

To accept a fixed asset for accounting, several conditions must be met simultaneously:

1. The object must be intended for use in the production of products, for the performance of work or the provision of services, for the management needs of the organization, or for the provision by the organization for a fee for temporary possession and use or for temporary use.
2. The object must be designed to be used for a long time, i.e. a term of more than 12 months or a normal operating cycle if it exceeds 12 months.
3. The organization does not assume the subsequent resale of this object.
4. The object is able to bring economic benefits (income) to the organization in the future.

Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and supplies, working, productive and breeding livestock, perennial plantations, on-farm roads and other related items.

In tax accounting, only depreciable property, that is, assets worth more than 100,000 rubles, can be attributed to fixed assets.

Accounting and tax accounting of fixed assets

How to recognize a fixed asset, what are the fundamental differences between tax and accounting, we will describe below.

OS accounting

The procedure for accounting for fixed assets is regulated by PBU 6/01. In it, the accountant will be able to find answers to any questions regarding the purchase, write-off and other important nuances of accounting for fixed assets.

It is lawful to attribute property to a fixed asset if three conditions are met simultaneously:

1. The object will be used in the activities of the company and is not intended for resale.
2. The planned period of use is more than a year.
3. The property is able to bring real income to the company (for example, a machine registered as a fixed asset will be profitable if it is used to manufacture parts and sell them).

Accounting rules allow you to immediately write off property that meets the criteria for a fixed asset if it costs less than 40,000 rubles. For example, a computer for 34,000 rubles can be classified as an inventory and written off as expenses on the day it is used (accounts 20, 25.26, 44) without depreciation.

If the company has registered a fixed asset, its cost should be evenly repaid by accruing depreciation. You need to do this regularly once a month. Companies that are eligible for simplified accounting methods can set the depreciation period themselves (month, year, etc.).

Accountants can write off the cost of a fixed asset in three ways (clause 19 PBU 6/01):

• linear;
• reducing balance method;
• write-off method based on the sum of numbers of years of useful life.

Whatever method is chosen, the fixed asset accounting specialist must be guided by the rules enshrined in the accounting policy.

All costs for the purchase of fixed assets are collected on a special account 08 "Capital investments", property is put on account 01 only on the day it is put into operation.

Debit 08 Credit 60 - a fixed asset was purchased, delivery costs were charged, etc.

Debit 19 Credit 60 - VAT allocated from the purchase.

Debit 01 Credit 08 - OS is put into operation.

OS tax accounting

The main difference between tax accounting and accounting is the cost limit. The Tax Code of the Russian Federation states that only property that is more expensive than 100,000 rubles can be depreciated (Article 256 of the Tax Code of the Russian Federation).

Everything that is cheaper than the specified amount, in tax accounting, the accountant will have to write off at a time.

The tax depreciation period directly depends on the useful life. Having determined the period (you can look in the OS passport or determine it with the help of a commission of employees), you should find the depreciation group to which the fixed asset belongs. Find the desired group with

Program:

CONSTRUCTION OF FIXED ASSETS

Accounting for contract construction and installation work and VAT deduction - is the end of the dispute. When 08 turns into 01 - controversial issues in accounting and property tax. The subjects of construction activities and the "circulation" of invoices - we remove the ambiguities. The cost of renting land and utility bills during construction - capital or current. Information about construction and its advance payment in the balance sheet. PBU 2/2008 is a prototype of a common future.

ACQUISITION OF FIXED ASSETS

Acceptance for accounting

Accounting for complex fixed assets - differences between accounting and tax accounting. VAT deduction when acquiring fixed assets - why the Ministry of Finance is against transferring it in parts and whether it is necessary to divide VAT when exporting raw materials.

Accounting and tax accounting for the formation of the initial cost: interest on borrowed funds, including when acquiring in installments, liquidation obligations

Operation period

How do accounting and tax accounting new OKOF and a new Classification of property, plant and equipment by depreciation group. Initial depreciation parameters in accounting and tax accounting in different situations. Controversy around the depreciation premium. Depreciation after modernization - which norm of the Code to use. Repair or modernization: criteria for distinction and jurisprudence. Consolidation and disaggregation - opportunities and limitations. Rent and leasing are the main problems of accounting and taxation for the parties to the contract.

Retirement

Write-off from accounting: grounds, financial result, property tax. Fixed assets held for sale in accounting and in the balance sheet. Sale of real estate - IFRS in the Tax Code of the Russian Federation. Taxation of the liquidation of construction in progress. VAT on inseparable improvements upon termination of the lease.

INTANGIBLE ASSETS

Recognition of intangible assets - RAS 14/2007 and the position of the Ministry of Finance of Russia. Features of accounting and tax initial cost and depreciation of intangible assets. Improving your own computer programs - new intangible assets or expenses. Accounting and tax accounting of non-exclusive rights, licenses, certificates, permits. VAT in transactions with intangible assets - narrow issues of benefits.

INVENTORIES

Inventory in the balance sheet - is it always current assets, when they may include deferred expenses, historical and current value. Attrition rates and technological losses. Accounting options for workwear and special equipment. Works and services of third-party organizations in tax accounting - recognition rules and the problem of "late" expenses. VAT in case of discrepancy between the dates of shipment of the inventory and their acceptance for accounting. Scrap metal and separate accounting for VAT.

Prospects for innovations in accounting

FSB projects on fixed assets, intangible assets and stocks "on the march". Pros and cons of the "extended" simplified accounting of fixed assets, intangible assets and inventories.