Accounting registers of accounting for fixed assets. Instructions for loading from a sail How to change the cost account to reflect depreciation costs
The article by the methodologists of the company "1C" explains the procedure for changing the parameters for calculating depreciation of fixed assets in "1C: Accounting 8". The presence of a mechanism for such a change is due to the very practice of economic relations, because the norms of the current legislation of the Russian Federation allow, for example, changing the useful life of a fixed asset, adjusting the initial cost of property, suspending depreciation, etc. Automated accounting requires an understanding of the mechanism for reflecting these circumstances in program.
Calculate depreciation in information registers And Calculate depreciation placed on bookmarks Accounting And tax accounting Calculate depreciation bookmarked Accounting And tax accounting Entering opening balances(menu Company -> Enter opening balances).
OS state change Calculate depreciation
Reflect in tax accounting
New flag value Calculate depreciation
How to pause or resume depreciation
The need to suspend or resume the accrual of depreciation of fixed assets may arise due to the circumstances provided for:
- paragraph 23 PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n (for accounting purposes);
- clause 3 of article 256 of the Tax Code of the Russian Federation (for tax accounting purposes).
For example: in both accounting and tax accounting, the accrual of depreciation on fixed assets transferred by decision of the organization's management to conservation for more than three months is suspended.
The flag controls depreciation Calculate depreciation in information registers Fixed asset depreciation (accounting) And Fixed assets depreciation (tax accounting). When accounting for a fixed asset, the flags Calculate depreciation placed on bookmarks Accounting And tax accounting. When entering the initial balances of fixed assets, the sign of depreciation is set using the checkboxes Calculate depreciation bookmarked Accounting And tax accounting in the form of entering the fixed asset in the document Entering opening balances(menu Company -> Enter opening balances).
For automatic depreciation, the state of the flag at the beginning of the period for which depreciation is charged matters. If this flag is set at the beginning of the period, depreciation on the fixed asset object will be charged in this period. If the flag is cleared at the beginning of the period, depreciation will not be charged. The flag can be set separately for accounting and tax accounting.
To change the sign of depreciation (suspension or resumption of depreciation), use the document OS state change. This document must set the flag Impact on depreciation and set or leave the flag unset Calculate depreciation. This flag state will be written to the information registers when posting the document.
If the flag is set in the document Reflect in tax accounting, then the sign of depreciation will be changed for accounting and tax accounting, if this flag is cleared - only for accounting.
New flag value Calculate depreciation will be used by the program when calculating depreciation next month.
How to change a cost account to reflect depreciation expenses
In accordance with the Instructions to the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), the accrued amount of depreciation of fixed assets is reflected in accounting on the credit of account 02 "Depreciation of fixed assets" in correspondence with the accounts for accounting for production costs (sales expenses ). The lessor organization reflects the accrued amount of depreciation on fixed assets leased on the credit of account 02 "Depreciation of fixed assets" and the debit of account 91 "Other income and expenses" (if the rent generates other income). Thus, the need to change the cost account to reflect depreciation expenses can arise quite often:
- when transferring property for rent;
- when moving fixed assets to another division of the organization (for example: from a retail store to the accounting department of an enterprise);
- when changing the purpose (method of use) of an item of fixed assets without moving.
The cost account and analytics for reflecting depreciation expenses are determined by the requisite in information registers Ways to reflect the cost of depreciation of fixed assets (accounting) And Ways to reflect the cost of depreciation of fixed assets (tax accounting). When calculating depreciation, the program receives from these registers information about the methods of calculating depreciation established at the beginning of the period for which depreciation is charged.
When accepting a fixed asset for accounting, the method of recording depreciation expenses (for accounting and tax accounting) is indicated on the tab General information.
When entering the initial balances of fixed assets, the method for recording depreciation expenses for accounting and tax accounting is set on the tab Initial balances fixed asset entry forms in the document Entering opening balances(menu Company -> Enter opening balances).
Possible ways of reflecting depreciation costs are stored in the directory Methods for reflecting depreciation expenses (repayment of value).
To change the method of recording depreciation expenses, use the document Changing the ways of reflecting depreciation expenses. In the header of this document, you must specify a new way to reflect expenses, and in the table field fixed assets list the objects for which the method of recording depreciation costs needs to be changed.
New attribute value Ways to reflect expenses for depreciation will be used by the program when calculating depreciation on fixed assets in the next month.
How to change the useful life and / or cost
According to paragraph 14 of PBU 6/01, a change in the initial cost of fixed assets in accounting is allowed only in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets. Paragraph 2 of Article 257 of the Tax Code of the Russian Federation establishes a similar rule for tax accounting purposes: "the initial cost of fixed assets changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of the relevant facilities and for other similar reasons".
The useful life also, as a rule, does not change. For accounting purposes, exceptions to this procedure are cases of improvement (increase) of the initially adopted standard indicators of the functioning of a fixed asset as a result of the reconstruction or modernization (clause 20 PBU 6/01). In tax accounting, a similar procedure applies, which provides for the possibility of changing the period (within the corresponding depreciation group) also for the case of technical re-equipment.
Usually, the useful life and cost change as a result of the modernization of an item of property, plant and equipment. In addition, these parameters can be changed using the document . In a table field fixed assets of this document, it is necessary to list the objects for which it is necessary to change the useful life and (or) initial cost, and indicate for these objects the new values of the useful life and (or) initial cost. It is important to note that the program uses special details to calculate depreciation in accounting. Usage period for depreciation calculation and Cost for depreciation calculation information register Fixed asset depreciation parameters (accounting). They can also be changed using the document Changing fixed asset depreciation options.
Then it is necessary to make the appropriate postings that correct the initial cost of fixed assets in the accounts of accounting and tax accounting. To do this, use the document Operation (accounting and tax accounting).
The new useful life and/or cost will be used by the program when depreciation is calculated next month.
How to change the special coefficient for depreciation
When accepting a fixed asset for accounting, a special coefficient is indicated on the tab tax accounting.
When entering the initial balances of fixed assets, a special coefficient is indicated on the tab tax accounting fixed asset entry forms in the document Entering opening balances.
The use of special depreciation rates is strictly regulated by regulatory legal acts and is allowed only in cases provided for by law. A change in the special coefficient, as a rule, is made precisely in the event of a change in legislation. For example: due to amendments to the Tax Code of the Russian Federation, from January 1, 2009, a reduction factor of 0.5 is not applied to the basic depreciation rate, which was previously provided for cars and passenger minibuses depreciated in tax accounting, whose initial cost exceeded a certain cost limit (before 01.01.2008 - 300,000 rubles and 400,000 rubles, from 01/01/2008 - 600,000 rubles and 800,000 rubles, respectively). In this situation, the taxpayers-owners of such fixed assets needed to change the depreciation rate.
The special coefficient is stored only for tax accounting in the requisite Special coefficient information register Special coefficient for fixed assets depreciation (tax accounting). When depreciating a fixed asset object, the program receives from this register a special coefficient set at the beginning of the period for which depreciation is charged. The special coefficient can only be changed once a year.
For changed ii special coefficient document is used Changing the special coefficient for calculating the depreciation of fixed assets. In a table field fixed assets of this document, you must list the objects for which the special coefficient needs to be changed, and specify a new special coefficient for each of these objects.
The new value of the Special coefficient attribute will be used by the program when calculating depreciation in the next month.
How to change the depreciation schedule
In accordance with paragraph 19 of PBU 6/01 for fixed assets used with a seasonal nature of production, the annual amount of depreciation is accrued evenly over the period of the organization's operation in the reporting year.
The depreciation schedule is a very convenient mechanism for calculating depreciation on fixed assets of seasonal use. For example: if the company owns a snowplow that is operated only in winter (1st quarter), and it is necessary that depreciation be charged during this period. In such a situation, using the schedule, the user can specify in which month and how much will be taken into account as depreciation.
Depreciation schedule is stored only for accounting in props Depreciation schedule information register OS depreciation schedules (accounting). When depreciating a fixed asset object, the program receives from this register a depreciation schedule set at the beginning of the period for which depreciation is charged. Possible depreciation schedules are stored in the directory Annual depreciation schedules for fixed assets.
To change the depreciation schedule (for example: when changing the order of using a fixed asset) or to set or stop depreciation according to the schedule, use the document .
In the header of this document, you must specify a new depreciation schedule, and in the table field fixed assets list the objects for which the schedule needs to be changed.
In the same way, you can set the depreciation according to the schedule, if it was previously accrued in the general manner.
If you want to stop accruing depreciation of the fixed asset object according to the schedule, then the field Schedule in document Changing the depreciation schedules for fixed assets should be left blank.
New attribute value Ways to reflect depreciation expenses will be used by the program when calculating depreciation on the fixed asset next month.
The register is formed to reflect the amount of depreciation deductions for fixed assets required for the formation of direct and other expenses recognized in the current (tax) period for tax purposes. The procedure for calculating depreciation is described in article 259 of the Tax Code of the Russian Federation.
The register provides the ability to group information separately by depreciation amounts for fixed assets (button "Setting").
To reflect in the register the amounts of accrued depreciation for fixed assets belonging to one depreciation group, you must specify this depreciation group in the "Depreciation group" field before forming the register. This option allows you to get the amounts of accrued depreciation by depreciation groups.
Contains the following indicators:
The initial cost of the object, if depreciation is performed using the straight-line method.
Residual value, if depreciation is not calculated on a straight-line basis, and the residual value has not reached the limit of 20% of the original cost of the object.
The base cost is reflected in this indicator, if depreciation is performed on a non-linear basis, and the residual value has reached the limit of 20% of the original cost of the object.
"Date of operation" month and year for which depreciation was charged.
"Object name" - a sign that identifies the object of the fixed asset. It is filled in with the value of the "Name" attribute of the "Fixed Assets" reference book.
"Depreciation method" - the depreciation method chosen by the organization in accordance with the norms established by Article 259 of the Tax Code. Used to determine depreciation amounts.
"Application of a special coefficient" - application of a special coefficient for each month in which depreciation was charged (for the reporting period), is determined as the value on the last date of the corresponding month of the periodic information register "Special coefficient for depreciation (tax accounting)".
"Initial (residual, base) cost of the object" - is determined by the depreciation method used for this object:
"Amount of depreciation of the object" - the amount of the depreciation calculation operation is equal to the credit turnover of the depreciation tax account H02 for the month of depreciation calculation.
"Distribution of accrued depreciation by types of expenses"- reflects the distribution of depreciation on direct, indirect and other costs.
Fixed asset accounting registers (OS) formed in accounting are subject to general rules their design. However, how these rules are applied may depend on a number of factors. Consider this.
Requirements for OS accounting registers
Registration of fixed assets accounting registers takes place in compliance with uniform requirements for the creation of these documents. Accounting registers are consolidated forms for displaying accounting data, formed on the basis of information contained in primary documents (clause 19 of the order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n). As a rule, they are formed so that each of them reflects a group of homogeneous information that falls on a specific accounting account (for example, about fixed assets, about capital investments, about stocks or about settlements). The use of this document is mandatory for all accounting persons in Russia (Article 2 of the Law of the Russian Federation “On Accounting” dated December 6, 2011 No. 402-FZ).
The fundamental requirements for registers are contained in Art. 10 of the same law:
- The data included in them must be shown in the accounting in a timely manner (clause 1) without any distortion (clause 2).
- Information in the registers is reflected by the double entry method, unless the possibility of using a different method is legally established (clause 3).
- If there are details required for this document (clause 4), the forms of the applied registers are developed and approved by the person in whom the accounting is kept (clause 5), attaching them to their accounting policy. The exception is public sector organizations that are required to apply the forms approved for them by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.
- Registers can exist both on paper and in electronic form (clause 6). To transfer them at the request of other persons, the electronic document is transferred to paper (clause 7). At the same time, corrections in them that are not agreed with the person responsible for maintaining registers are not allowed (clause 8).
- In its meaning, the register is equivalent to an accounting document (clause 9).
Required details for the register include:
- the name of the register and the person in which this register is used;
- the period for which the register is compiled, or its start/end date;
- principle of formation: chronological or systemic;
- quantitative accounting indicators indicating the units in which they are expressed;
- signatures of responsible persons containing their transcript and indication of the position.
All these rules are directly related to OS registers.
Influence of the accounting form on OS registers
The above principles for the formation of accounting registers are valid for all persons involved in accounting, but for some of them, namely for SMEs, NPOs and participants in the Skolkovo project, it is permissible to keep records using simplified methods (clause 4, article 6 of the Law of the Russian Federation dated 06.12.2011 No. 402-FZ).
Simplification of accounting can go along the path (clause 4.1 of the information of the Ministry of Finance of Russia No. PZ-3 / 2015):
- Simplification of registers and reduction of their number. The recommended forms of such registers are given in appendices 2-11 to the order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n.
- Refusal to use registers. In this case, they will be replaced by one document - a book of accounting for the facts of economic activity, the form of which is given in Appendix 1 to the order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n. Microenterprises are given the opportunity to keep this book without using the double entry method (clause 2.1 of the information of the Ministry of Finance of Russia No. PZ-3/2015).
As part of the OS, the simplified register provides for the combination in one document of information about each fixed asset and the depreciation related to it.
OS data falling into registers
Fixed assets are an accounting unit in respect of which an incomparably greater amount of information is entered into accounting than for all other accounting units:
- method of entry;
- manufacturer's data, date of issue and passport data;
- inventory number;
- accounting group to which the tool belongs;
- date of acceptance for accounting (commissioning);
- place of operation;
- financially responsible person;
- initial cost;
- depreciation group;
- depreciation parameters;
- change in cost during modernization (reconstruction);
- revaluation results (coefficient and resulting value);
- preservation data;
- information about movements between departments;
- details of renting or leasing;
- information about the disposal, indicating the residual value at its date.
For most of these data, it may be necessary to create an appropriate accounting register. This requires wide opportunities in the formation of accounting registers related to the OS, allowing you to create registers with an emphasis on certain parameters. To the greatest extent, these tasks are answered by automated accounting, which, when entering complete information on the fixed asset and correctly specifying it, makes it possible to generate a wide variety of reports that include the required set of information for a certain period of time, thanks to the available selection function according to specified parameters.
Basic OS registers
The main accounting registers of OS are:
- inventory card, which includes all information about an object or a group of objects;
- turnover balance sheet.
It is these 2 documents that the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n obliges to apply in public sector organizations for accounting for fixed assets. Also, according to the principle of a balance sheet, a simplified register of accounting for fixed assets and their depreciation (form B-1) was created, given in Appendix 2 to the order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n.
Other persons using the usual form of accounting, balance sheets relating to fixed assets, form on 2 accounts: 01, which provides information on the presence and movement of the fixed assets themselves, indicating their book value, and 02, which reflects data on accrued depreciation. As an inventory card, they, having the right to independently develop such a document, most often use those forms that are approved by the Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7:
- OS-6 - for one object;
- OS-6a - for a group of objects;
- OS-6b (inventory book) - for all objects of a subdivision or the entire legal entity (IP).
Read more about these forms in the articles:
Results
OS accounting registers are formed according to the same rules as all other accounting registers, and have 2 main forms (inventory card and balance sheet) that exist in different options. For more convenient work with accounting information, other reports are also used, each of which allows you to effectively solve a specific problem.
In 1C Accounting 8.3 there are several ways to generate OS reports:
- Standard reports;
- Unified forms;
- Tax accounting registers;
- Universal report.
In Fig. 1 we see an example of a standard report, this is for account 01.
In addition to turnovers and balances, additional data can be displayed in this report, for example, serial and inventory numbers. To do this, go to the "Show settings" tab and add the necessary indicators and fields (Fig. 2). Additional fields can be displayed both in separate columns and in one. All 1C reports are configured in the same way.
Uniform forms
Unified reports are located on the fixed assets and intangible assets accounting tab (Fig. 3).
The report " " is designed to account for fixed assets of small businesses (Fig. 4).
In this report, you can set up a filter by location, by departments and materially responsible persons (Fig. 5).
To analyze the accrued depreciation, the report "Depreciation Statement" is used (Fig. 6).
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Tax accounting registers
Tax accounting registers can also be used to display information on fixed assets and intangible assets (Fig. 7).
An example of such a report is shown in Figure 8.
Universal report in 1C
Another way to display the necessary information is to use a universal report (you can read more about it in the article). This report is based on register data. Which registers contain the necessary information can be viewed by the movements that this or that document makes.
Consider the movement of the document "Acceptance for accounting of fixed assets" (Fig. 9).
There are a lot of registers, let's select the OS location information register and use it as an example to build a universal report (All functions - Reports - Universal report).
To generate a report, you first need to select a data storage object, in our case it is . Then we select the register itself - “Location of the OS”. In conclusion, we select indicators: organization, MOL, fixed asset, period and registrar.