It is difficult to combine several fixed assets under one inventory number due to the fact that some of them are listed in off-balance sheet accounts. For example, rented or accepted for safekeeping. Let us explain how not to make mistakes during such an operation.

When merging objects is necessary

The initial cost of fixed assets may change if they need reconstruction or modernization, completion or partial liquidation.

In practice, this may be associated with the transfer of objects, when separate fixed assets are formed, which the recipient institution plans to combine into one.

Another option is when, as a result of the reorganization of the institution, it is necessary to restore order in the OS.

Read on topic:

• Accounting for fixed assets in budgetary institutions in 2017
• Write-off of fixed assets in budgetary institutions in 2017

Accounting for write-offs from off-balance sheets of merged objects

The accountant of the institution will have to establish accounting and reflect business transactions in accounting records.

The write-off of the combined fixed assets that are listed on the balance sheet is recorded as follows:

Accounting for fixed assets after merger

Choice correct wiring is determined by whether one OS is upgraded by adding others, or whether a completely new one is created from several OSes.

Connection of fixed assets

The fixed asset has been reconstructed (modernized), it has changed due to the merger of several fixed assets from balance sheet and off-balance sheet accounts. Accounting records for reconstruction (modernization) are formed through a capital investment account for each operating system that is attached to the main one.

At the same time, the OKOF code for the modernized fixed asset does not change.

Typical entries for accounting for fixed assets

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Merging objects

When combining objects listed on the balance sheet and off the balance sheet, a new fixed asset is created, to which a new OKOF is assigned.

OK 013-2014. It was approved by Rosstandart order No. 458 dated April 21, 2016 and is valid from January 1, 2017.

Documents when merging

On different stages combining fixed assets, it is necessary to prepare the following documents:

• accounting certificate (f. 0504833) - when calculating income from modernization;
• acts of write-off (f. 0504104, f. 0504105) - when writing off a fixed asset from the balance sheet (off-balance sheet account);
• act on acceptance and delivery of repaired, reconstructed and modernized fixed assets (f.0504103) - during modernization;
• act of acceptance and transfer of NFA objects (f. 0504101) - in case of acceptance of a new OS for accounting.

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Useful life of the combined object

The merged OS has a deadline beneficial use. It is determined by the commission on the receipt and disposal of assets. When calculating the useful life, the time of actual operation must be taken into account.

Some fixed assets are not mentioned in depreciation groups, and some do not have manufacturer's recommendations. In this case, when calculating the useful life, several criteria should be taken into account:

• what is the warranty period established by the manufacturer;
• how long the facility is planned to be used;
• what is the expected power or performance;
• what physical wear and tear will be, taking into account the operating characteristics of the OS;
• how long the facility was actually operated;
• what is the period of previously accrued depreciation?

The last two points concern fixed assets that are received free of charge from other institutions, state or municipal organizations.

Extending the useful life of a fixed asset

The useful life of an object can be extended after the date of its commissioning - after reconstruction or technical re-equipment of the object. Extension is permitted within the limits established for the depreciation group to which the fixed asset belonged before the renewal.

To determine the amount of depreciation for such objects for the year, one should take into account the residual value of the combined object, as well as the adjusted depreciation rate (clause 85 of Instruction No. 157n). The latter value is calculated based on the remaining useful life.

The useful life of a fixed asset is reflected in the act of acceptance and transfer of non-financial assets (form 0504101) and in the inventory card (form 0504031, form 0504032).

Example of combining fixed assets

The head of the Municipal Budgetary Educational Institution “Kalinin School” made a decision to create a workplace “ Young technician" To achieve this, several basic means are combined:

The accountant documents the facts of business transactions with the following entries:

Description of operation			Amount, rubles
Disposal from the off-balance sheet account of fixed assets OS “Scales” and “Tools”			2 000 + 1 400 = 3 400
The accrued depreciation of the operating system “Production stand” and “Industrial designer” was written off			1 428,57 + 3 571,43 = 5 000
The residual value of “Production Stand” and “Industrial Designer” was written off from the balance sheet.			18 571,43 + 1 428,57 = 20 000
Income accrued from the added value of OS "RM Young Technician"
The new OS was capitalized from the investment account

How to reflect the merger of two railway lines in accounting and tax accounting. paths from different years commissioning. Each of them was depreciated.

Question: The organization has two fixed assets on its balance sheet - railway tracks, with different years of commissioning, initially they were capitalized as different objects, each of them was depreciated. Now the management has decided to combine two objects into one. How to reflect this operation in accounting and tax accounting?

Answer: In this case, the merging of objects can be reflected in the same order as the merging of two buildings into one. The procedure for reflecting such transactions in accounting and tax accounting is given in the recommendations below in the full answer.

Rationale

How to register and account for the receipt of fixed assets that require state registration

Situation: how to reflect the merger of two buildings into one in accounting and tax accounting

Accounting

Select the accounting option yourself and approve it in accounting policy. There are no rules in the legislation on how to reflect the merger of two buildings in accounting. When making a decision, be guided by the principle of priority of content over form (clause 1 of PBU 1/2008).

When an organization combines two buildings into one, none of the fixed assets are actually disposed of. As a result of such a combination, the economic benefits of the organization do not decrease or increase. Therefore, there is no reason to reflect other income or expenses in accounting.

A change in the inventory item of fixed assets that does not affect the financial result should not be reflected in synthetic accounting accounts. Such clarifications are in the Recommendations, which are given in the letter of the Ministry of Finance of Russia dated December 28, 2016 No. 07-04-09/78875.

The combination of two objects can be reflected in accounting as a reconstruction of a fixed asset. Which of the two, decide for yourself. Document the decision on reconstruction by order of the manager. Register the new characteristics of the combined building in the state register.

The costs for the reconstruction of one of the fixed assets should be taken into account on account 08 “Investments in non-current assets” (clause 42 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). Open a subaccount for it “Reconstruction Expenses”:

Debit 08 subaccount “Reconstruction expenses” Credit (60, 10, 16, 23, 68, 69, 70...)
- the costs of reconstruction are taken into account;

Debit 08 subaccount “Reconstruction expenses” Credit 68 subaccount “State duty”
- expenses for state registration of changes in the register of property rights are taken into account.

The organization added a second fixed asset to the reconstructed facility. Also transfer its residual value to account 08 of the “Reconstruction Expenses” subaccount. To do this, it is advisable to open a special sub-account “Combination of fixed assets” for account 01:

- reflects the initial (replacement) cost of the attached fixed asset;

- depreciation accrued during the period of operation of the facility is reflected;

Debit 08 subaccount “Reconstruction expenses” Credit 01 subaccount “Combination of fixed assets”
- the residual value of the attached object is included in the costs of reconstruction of another fixed asset.

When you finish the reconstruction, include the costs that you took into account for account 08, in the initial cost of the fixed asset or take them into account separately on account 01"Fixed assets". If you chose the first accounting option, then make the following posting:

Debit 01 Credit 08 subaccount “Reconstruction expenses”
- the initial cost of the fixed asset was increased by the amount of reconstruction costs.

Reflect the results of reconstruction in the form of joining one fixed asset to another in inventory cards for recording fixed assets (for example, according to form No. OS-6 or OS-6a) or in the inventory book (for example, according to form No. OS-6b, which is used by small enterprises) .

Tax accounting

In tax accounting, reflect this operation as the disposal of two real estate objects and the creation of a new object after the merger of buildings.

Stop accruing depreciation for retired buildings from the month following the month in which these buildings were written off (clause 5 of Article 259.1 of the Tax Code of the Russian Federation).

Take into account the residual value of retired buildings in expenses and at the same time include them in income in the form of the cost of materials received when the buildings are written off (clause 13 of Article 250 of the Tax Code of the Russian Federation). This cost will form the initial cost of the newly created building.

In addition, include in the initial cost of the building:

• costs associated with combining two buildings;
• expenses for registering property rights (if they are incurred before the building is put into operation).

Depreciation on a newly created building must be calculated from the month following the month in which the building was put into operation. This procedure applies regardless of the fact of filing documents for state registration of property rights.

An example of how to reflect the combination of two buildings into one in accounting and when calculating income tax

CJSC Alfa had two buildings on its balance sheet: Warehouse No. 1 and Warehouse No. 2. In July 2017, Alpha combined these buildings into one, framing it as a reconstruction. To achieve this, the manager issued an order to reconstruct “Warehouse No. 2” and join “Warehouse No. 1” to it. The costs of work to combine buildings amounted to RUB 590,000. (including VAT - 90,000 rubles).

In July, Alpha paid the state fee for registering changes in state register on property rights - 15,000 rubles. (Subclause 22, Clause 1, Article 333.33 of the Tax Code of the Russian Federation). The accountant took this amount into account in the costs of reconstruction of Warehouse No. 2. The reconstruction was completed in August. In the same month, changes were registered in the state register of property rights.

The original cost of the buildings was:
- “Warehouse No. 1” - 5,000,000 rubles;
- “Warehouse No. 2” - 5,500,000 rubles.

The useful life of the buildings was established (eighth depreciation group):
- “Warehouse No. 1” - 20 years (240 months);
- “Warehouse No. 2” - 22 years (264 months).

The period of operation of the buildings was:
- “Warehouse No. 1” - 40 months;
- “Warehouse No. 2” - 48 months.

The amount of accrued depreciation for the period of operation was (through July inclusive):
- “Warehouse No. 1” - 833,400 rubles;
- “Warehouse No. 2” - 1,000,032 rubles.

In July, the accountant made the following accounting entries:

Debit 01 subaccount “Combination of fixed assets” Credit 01
- 5,000,000 rub. - the initial cost of the attached “Warehouse No. 1” is reflected;

Debit 02 Credit 01 subaccount “Combination of fixed assets”
- 833,400 rub. - the amount of depreciation accrued during the operation of Warehouse No. 1 was written off;

Debit 08 “Reconstruction expenses” Credit 01 subaccount “Combination of fixed assets”
- 4,166,600 rub. (5,000,000 rubles - 833,400 rubles) - the residual value of “Warehouse No. 1” is included in the costs of reconstruction of “Warehouse No. 2”;

Debit 08 Credit 60
- 500,000 rub. - expenses for carrying out work on redevelopment of the building are reflected;

Debit 19 Credit 60
- 90,000 rub. - reflected input VAT on the cost of work on redevelopment of the building;

Debit 08 Credit 68 subaccount “State duty”

15,000 rub. - state duty has been charged for registering the property;

Debit 68 subaccount “State duty” Credit 51
- 15,000 rub. - the state duty for state registration of ownership of the building has been paid.

In August:

Debit 01 Credit 08 “Reconstruction expenses”
- 4,681,600 rub. (RUB 4,166,600 + RUB 500,000 + RUB 15,000) - the initial cost of “Warehouse No. 2” was increased by the amount of reconstruction costs.

The useful life of Warehouse No. 2 after reconstruction in accounting remained the same. The reconstruction lasted less than 12 months, so depreciation was not suspended.

In tax accounting, the accountant took into account the disposal of two fixed assets in July - “Warehouse No. 1” and “Warehouse No. 2”. In August, he reflected the new object “Warehouse No. 3” as part of depreciable property at an original cost of RUB 9,181,568. (RUB 8,666,568 + RUB 500,000 + RUB 15,000). Starting in September, the accountant began to charge depreciation on it.

Vladislav Volkov answers:

Deputy Head of the Income Taxation Department individuals and administration of insurance premiums by the Federal Tax Service of Russia

“Inspectors will compare the income of individuals in 6-NDFL with the amount of payments calculated for insurance premiums. Inspectors will begin to apply this control ratio starting with reporting for the first quarter. All control ratios for checking 6-NDFL are given in. For instructions and samples of filling out 6-NDFL for the first quarter, see the recommendations.”

Determination of the useful life of a fixed asset resulting from the combination of several objects for accounting and tax accounting(Bashkirova I.)

Article posted date: 08/03/2017

Consider the following situation. The building in which the office premises are located is used for the main activity of the organization.

Three fixed assets were taken into account on the organization’s balance sheet:

The building (inventory N 00000081), registered on 01/01/1999 with a useful life of 1,714 months. in accounting and 170 months. in tax accounting;

Premises (inventory No. 0876), registered on November 20, 2007 with a useful life of 361 months. in accounting and tax accounting;

Premises (inv. N 0900), registered on 10/01/2008 with a useful life of 361 months. in accounting and taxation.

In accordance with the extract from the Unified State Register of Real Estate, on March 22, 2017, these three fixed assets were merged into a new fixed asset (inventory No. 1179). All components of the new facility are not fully depreciated.

Let us analyze what useful life must be established in accounting and tax accounting when accepting a new fixed asset item.

Accounting

The procedure for accounting on the balance sheet of organizations for fixed assets (FPE) is regulated by PBU 6/01 “Accounting for Fixed Assets” (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n, hereinafter referred to as PBU 6/01) and the Guidelines for Accounting of Fixed Assets ( approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n; Guidelines), as well as the Chart of Accounts accounting financial and economic activities of organizations and Instructions for its application (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

First of all, we note that these regulations do not provide for the procedure for accounting for fixed assets in the event of their merger.

According to clause 14 of PBU 6/01, a change in the initial cost of fixed assets in which they are accepted for accounting is possible only in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

There are no other grounds for changing the value of fixed assets provided by accounting legislation.

The All-Russian Classifier of Fixed Assets (hereinafter - OKOF), both OK 013-2014 (SNA 2008) (in force since 2017) and OK 013-94 (lost force on January 1), do not provide for the combination of several inventory numbers into one inventory object. 2017).

Consequently, it can be assumed that the combination of inventory items is impossible and they must be taken into account, as before, separately. At the same time, an inventory object of fixed assets is recognized as an object with all fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects, representing a single whole and intended to perform a specific job. If one object has several parts, the useful lives of which differ significantly, each such part is taken into account as an independent inventory object (clause 6 of PBU 6/01, clause 10 of the Methodological Instructions).

Currently discussed inventory items included in different times separately, they form a single building.

Based on the OKOF, the object of the classification “Buildings (except residential)” is each separate building. The objects of classification may be individual premises in cases where different premises of the same building (including premises built into buildings) have different owners or are used for various types activities.

In this situation, the organization is the owner of the combined object. In this case, the object is used for one type of activity of the organization.

In accordance with clause 29 of PBU 6/01, the cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.

Disposal of an item of fixed assets occurs in the following cases:

Sales;

Termination of use due to moral or physical wear and tear;

Liquidation in case of accident, natural disaster and other emergency situations;

Transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund;

Transfers under an agreement of exchange, gift; making contributions under a joint venture agreement;

Identification of shortages and damage to assets during their inventory; partial liquidation during reconstruction work;

In other cases.

In this situation, as a result of the merger, the organization creates a new object under a new inventory number. Therefore, it can be assumed that old objects are eliminated for other reasons. In this case, there is no actual disposal of objects. Therefore, in our opinion, it is incorrect to reflect the write-off of old objects in accounting.

In our opinion, in such a case, the initial cost of a new object is the sum of the initial costs of three previous objects and is reflected in accounting by internal records:

Debit 01 (inv. N 1179) Credit 01 (inv. N 00000081),

Debit 01 (inv. N 1179) Credit 01 (inv. N 0876),

Debit 01 (inv. N 1179) Credit 01 (inv. N 0900)

The initial cost of the combined object has been formed.

The amount of accrued depreciation is added up in a similar manner:

Debit 02 (inv. N 00000081) Credit 02 (inv. N 1179),

Debit 02 (inv. N 0876) Credit 02 (inv. N 1179),

Debit 02 (inv. N 0900) Credit 02 (inv. N 1179)

The amount of accrued depreciation for the combined object is reflected.

The useful life in this case is determined in the general manner, taking into account the provisions of clause 20 of PBU 6/01, according to which, when accepting fixed assets for accounting, their useful life is established by the organization independently based on:

From the expected life of this object in accordance with the expected productivity or capacity;

Expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

Regulatory and other restrictions on the use of this object (for example, rental period).

At the same time, when determining the useful life, in our opinion, the actual service life of the entire building should be taken into account.

The annual amount of depreciation in this case is calculated based on the original cost of the new object and the depreciation rate calculated based on the remaining useful life, taking into account accrued depreciation.

It should be noted that there is an opinion among colleagues, according to which when combining objects into one, a new object is not created, but one of the objects, for example with larger area, other objects are attached. That is, the initial cost of an object increases by the initial cost of other objects. The amount of accrued depreciation is also summed up.

Let us recall that by virtue of clause 7 of PBU 1/2008 “Accounting policies of an organization”, when forming the accounting policy of an organization for specific issue formation and maintenance of accounting, a choice is made of one method from several allowed by the legislation of the Russian Federation and (or) regulatory legal acts on accounting. If the regulatory legal acts do not establish accounting methods for a specific issue, then when forming an accounting policy, the organization develops an appropriate method based on this and other accounting provisions, as well as IFRS.

Note that the accounting procedure for fixed assets in IFRS is regulated by standard (IAS) 16 “Fixed Assets”. According to clause 9 of this standard, standard (IAS) 16 “Fixed Assets” does not define a unit of measurement for recognition purposes, i.e. what exactly constitutes an OS object. Judgment is required when applying recognition criteria to the specific situation of the organization. In some cases, it may be appropriate to aggregate individual minor items, such as templates, tools, and dies, and apply criteria to their aggregate value.

Thus, IFRS also allows for aggregation, i.e. summarize the cost of objects (initial and accrued depreciation).

At the same time, it is necessary to recognize that different approaches to reflecting the discussed inventory items of fixed assets in accounting and tax accounting will inevitably lead to the formation of temporary differences that are subject to accounting in accordance with PBU 18/02 “Accounting for income tax calculations” (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

Tax accounting

The initial cost of a fixed asset is defined as the amount of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use, with the exception of amounts of taxes that are deductible or taken into account as expenses (paragraph 2, paragraph 1, art. 257 of the Tax Code of the Russian Federation).

The initial cost of fixed assets changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of relevant facilities and for other reasons (clause 2 of Article 257 of the Tax Code of the Russian Federation).

Chapter 25 of the Tax Code of the Russian Federation also does not imply a change in the value of fixed assets in connection with the consolidation of several objects into one inventory object.

Specialists of the Ministry of Finance of Russia in Letter dated June 20, 2012 N 03-03-06/1/313 indicated that the division of an inventory item into several inventory numbers, as well as the combination of several inventory numbers into one inventory item, is not provided for not only by Chapter 25 of the Tax Code of the Russian Federation, but and standards PBU 6/01 and OKOF.

The courts adhere to a similar point of view (see, for example, Resolution of the Central District Court of August 19, 2014 N F10-2257/14, Decision of the Court Saratov region dated 07.12.2009 N A57-12992/09). At the same time, there is an opinion that OKOF is used to solve statistical problems, and not to regulate taxation (Decision of the Administrative Court of the Republic of Tatarstan dated September 5, 2006 in case No. A65-17032/2016).

The Letter of the Ministry of Finance of Russia dated January 21, 2008 N 03-03-06/2/2 explains that if, as a result of state registration of real estate objects, an organization registered 67 separate fixed assets under the right of ownership (received 67 certificates), then when registering with In tax accounting, these objects must also be taken into account separately, i.e. Each property must be assigned a separate inventory number.

In this situation, in contrast, objects that were previously registered separately are combined and registered as one object.

In this case, according to the courts, the legislation does not establish that there should be some connection between the method of registering an object as real estate and the method of accounting for it. Based on this, the courts come to the conclusion that the fact of registration of ownership of a single object cannot mean that in accounting, all parts of the object must be taken into account as part of a single fixed asset - a complex of structurally articulated objects (see, for example, the Resolution of the Eleventh Arbitration Court Court of Appeal dated October 24, 2014 No. 11AP-13000/14, Decision of the Court of Appeal of the Republic of Tatarstan dated September 5, 2016 in case No. A65-17032/2016).

For example, in the Resolution of the Fourteenth Arbitration Court of Appeal dated July 29, 2009 N 14AP-2007/2009, the court indicated that the argument tax office that the combination of several inventory numbers into one inventory object is not provided for by OKOF is not a sufficient basis for calculating depreciation in this case as for a newly created real estate object, since in regulations There is no prohibition on streamlining the accounting of pre-existing real estate. The court did not agree with the opinion of the tax authority, according to which the consolidation of inventory fixed assets occurs through the disposal of the original objects and the “creation” on their basis of a new fixed asset, with a new value for accounting and tax purposes.

In the Resolution of the Nineteenth Arbitration Court of Appeal dated 04/03/2007 N A36-2087/2006, the judges, on the contrary, considered the inclusion of one fixed asset into another to be inconsistent with current legislation.

In addition, according to the courts, it is impossible to combine objects if one object has several parts, the useful lives of which differ significantly (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated May 14, 2014 N F05-3824/14).

Let us note that arbitration practice on the issue of the possibility of combining fixed assets is small and contradictory. The courts' conclusions ultimately depend on the specific circumstances of the case at hand and the tax impact of the consolidation or dismantling of assets.

In our opinion, in this situation, for the purpose of tax accounting of the organization, based on the fact that the norms of Chapter 25 of the Tax Code of the Russian Federation do not imply the merger of previously legally accounted fixed assets into a new object, it is safer to continue accruing depreciation charges in the same manner - separately for each component of the building .

If an organization decides to combine objects into one for tax accounting purposes, we believe that the useful life should be determined taking into account the actual period of use of all components of the object. In this case, the new object, in our opinion, should be included in the depreciation group, which includes the components of the object with for the longest period beneficial use.

In other words, the amount of depreciation charges for the new object, in our opinion, should not exceed the amount of depreciation charges if the objects had not been combined. This will significantly reduce the likelihood of a dispute arising with tax authorities.

please tell me what transactions need to be made if our organization (small enterprise) sold two fixed assets, combining them into a line, accordingly, the name became different, without additional modernization

Current legislation does not provide for the combination of several fixed assets into one, either in accounting or tax accounting.

There are no official explanations from regulatory authorities on how to reflect this operation in accounting, despite the fact that in practice the combination of several objects into one is quite common. According to the Russian Ministry of Finance, it is generally impossible to combine or divide objects.

In this case, there are two options.

The first is to record the sale of each property separately. That is, in general, write off the residual value of each object.

For more details, see How to register and reflect in accounting the sale of fixed assets

How to reflect the sale of fixed assets for tax purposes

In this case, you can draw up an order from the manager (or other administrative document), in which you should indicate that it is necessary to sell two objects as one, changing the name, etc.). This is necessary so that the connection can be traced when writing off retired objects (since the contract and primary documents will have a different name). This option seems optimal.

The second option is to independently develop and prescribe in the accounting policy the procedure for reflecting the combination of fixed assets in accounting. It should be taken into account that the provisions of the accounting policy cannot contradict current legislation. And the legislation currently provides that the initial cost of fixed assets can only increase during reconstruction, modernization, revaluation, etc.

Those. You cannot simply add up the initial cost of two objects.

With this option, there is a high probability of claims from tax authorities regarding the legality of such transactions. The organization will have to defend its position in court.

The rationale for this position is contained in the recommendations of the Glavbukh System Version for commercial organizations

1.Article:The Ministry of Finance prohibited dividing and combining assets in accounting

Evgeniy Sataev, UNP expert

Letter of the Ministry of Finance of Russia dated June 20, 2012 No. 03-03-06/1/313

The company does not have the right to separate or combine fixed assets in tax accounting. The Ministry of Finance of Russia came to this conclusion in letter dated June 20, 2012 No. 03-03-06/1/313 (response to a private request).*

Sometimes it is beneficial for companies to divide an inventory item into several parts in accounting. For example, if you count a building with an elevator as a single object, you can isolate the elevator and write it off faster. Let's show it with an example.

On the numbers

The useful life of a building with an elevator is 25 years (that is, 300 months). Initial cost - 135,000,000 rubles. If you write off the object as a single unit, then the company will account for 450,000 rubles in expenses every month. (RUB 135,000,000 / 300 months). The company decided to separate the elevator and the building. The useful life of the building has not changed, and the service life of the elevator is 3 years (36 months). The company allocated 2,000,000 rubles from the cost of the building for the elevator. Then, for three years, the company will write off 498,888.89 rubles monthly. (RUB 133,000,000 / 300 months + RUB 2,000,000: 36 months). And after writing off the elevator, the company will only take into account the cost of the building at RUB 443,333.33. monthly (RUB 133,000,000: 300 months). Thus, the company will be able to write off more expenses in the first months. At the same time, the tax base will be underestimated by 48,888.89 rubles. (RUB 498,888.89 – RUB 450,000).

There is no direct prohibition on such division of objects either in the code or in the Classifier (approved by Decree of the Government of the Russian Federation dated 01.01.02 No. 1). But the Ministry of Finance in a commented letter opposed such actions. Among the respondents, the Federal Tax Service takes a similar position. Moreover, according to tax inspectors, a fine for separating objects cannot be ruled out as gross violation accounting rules in the amount of up to 30 thousand rubles (Article 120 of the Tax Code of the Russian Federation). Moreover, officials reported the legality of this fine, even if after division or disaggregation the total amount of depreciation does not change. If the company, as in the example, after separating assets in accounting, writes off depreciation at larger amount, then tax authorities may declare unjustified tax savings. So the company faces additional income tax charges, penalties and a fine for incomplete payment of tax in the amount of up to 20 percent of the arrears (Article 122 of the Tax Code of the Russian Federation).*

We believe that the position of the Ministry of Finance and tax authorities can be argued. First, sometimes dividing or combining fixed assets is the only possible option. For example, if a company sells part of a building or, on the contrary, buys a building in parts. Secondly, there is no prohibition on separating objects. Thirdly, accounting rules directly require that objects with significantly different useful lives be taken into account separately (clause 6 of PBU 6/01). But a company cannot account for objects separately in accounting, but together in tax accounting.

If a company decides to divide or combine objects in accounting, then for this it is necessary to conduct an inventory and draw up a report. In an inventory order, it is safer to justify why the company is changing the composition of fixed assets. For example, this can be justified by the fact that the company will use the asset in different types activity or is preparing its sale.*

It is possible that inspectors will still not agree with this approach. Then the company’s position will need to be proven in court. But the judges are on the side of taxpayers (decision of the Federal arbitration court Moscow District dated October 30, 2009 No. KA-A40/11455-09).*

2.Article:How to register the merger or consolidation of fixed assets

Svetlana Zoteeva asks,
chief accountant (Chistopol)

– How can an accountant correctly formalize the consolidation or combination of several fixed assets into one in accounting? We are planning to remodel part of the production line. And we will need to deal with this issue soon.*

Answered by Artem Peregudov,
k.e. PhD, Lead Auditor ICGM

– The legislation does not provide for the form of a document or register that would reflect the procedure for consolidating or combining several fixed assets into one. The company has the right to independently develop forms necessary documents. The same applies to tax registers: they must contain the date of compilation, the name of the transaction and its measures in monetary and, if necessary, in kind. It is necessary to determine and consolidate in the accounting policy the list and content of the tax accounting forms and registers used. An operation to merge or enlarge an operating system can be documented in an accounting certificate.

In the tabular part “Fixed Assets”, click on the “Fill in – fill in For the list of fixed assets” button, the tabular part is filled in with the amounts of the cost of fixed assets, modernization and depreciation (accumulated and written off this month). The document forms the posting DT 01.01 CT 08.03 for 96,000 rubles, thereby including the amount of modernization (residual cost of the OS of the board to the machine) in the cost of the OS of the Machine. When the month is closed, the program will no longer generate transactions for writing off the depreciation of the OS of the side of the car, since they have already been generated by the document “Write-off of OS”. As a result, we can see that in June the amount of depreciation of the OS Machine was 11,000 rubles, which includes the amount of depreciation of the OS Machine (10,000) and the amount of depreciation of the OS side to the machine (1,000), which we included in the cost in May OS Machine. Report “Statement of depreciation of fixed assets” for May Fixed asset Initial cost Cost for calculating depreciation Increased.

Combining several OS objects into one - how to reflect it in accounting?

How to do this in 1C: Accounting government agency 8 ed.1, I will tell you in this article. We will make postings using the document “Accounting transaction”.

Important

We generate transactions Dt 101 Kt 101, thus transferring the amount and quantity from the subaccount “monitor” and “ system unit» on subconto «COMPUTER». It is important to put the quantity in debit only in one transaction, so that we do not end up with two computers in the accounting instead of one.

We make similar entries for depreciation. Since account 104 is passive, the postings will be reverse.

Machine Depreciation Linear method 100 1,000,000 1,000,000 10,000 1,000,000 10,000 990,000 Sides to the machine Depreciation calculation Linear method 100 100,000 100,000 1,000 100,000 1,000 99,000 Report “Vedom” Depreciation rate of fixed assets" for March Fixed asset Initial cost Cost for depreciation calculations Depreciation for the period Cost at the end of the period Depreciation at the end of the period Res. cost Machine Depreciation calculation Linear method 100 1,000,000 1,000,000 10,000 1,000,000 20,000 980,000 Machine sides Depreciation calculation Linear method 100 100,000 100,000 1,000 100,000 2 000 98 000 Report “Statement of depreciation of fixed assets” for April Fixed asset Historical cost Cost to calculate depreciation Depreciation for the period Cost at the end of the period Depreciation at the end of the period Res.

How to combine several fixed assets into one without using account 91

Attention

The document generates the following transactions: Where: DT 20 CT 02 – depreciation for current month DT 02 CT 01.09; DT 01.09 CT 01.01 – the residual value of the fixed assets is displayed, taking into account the accumulated depreciation DT 08.03 CT 01.09 – the residual value of the fixed assets is written off to the virtual construction site 2. The document “Modernization of the fixed assets” is drawn up. Procedure for filling out the document: 1.

Date – required later date write-off of the OS board for the car.2. Event – ​​OS3 Upgrade. The construction object is a virtual “Merge of the machine and the sides to the machine”4.
In the tabular part “Fixed Assets” the OS object Machine is indicated, in the tabular part “Accounting and Tax Accounting” the modernization amounts are automatically calculated using the “Calculate” button.5.

Consolidation of fixed assets in "1s:accounting 8"

In our case, there are no costs for write-off, and the amount of receipts of material assets from write-off is equal to the residual value of the objects. Making a decision to combine individual fixed assets (or various parts one object with different terms useful use) into a single inventory object should not lead to a distortion in the calculation of depreciation charges and, consequently, in the determination financial result organizations for the purposes of both accounting and tax accounting. To avoid possible disputes with the tax authorities, it can be recommended to choose the useful life of the new object and the depreciation rate in such a way that this does not lead to a significant change in the accrual of depreciation charges both in the current and in future reporting periods.

Combination of fixed assets

C: Franchisee "ITES-Consulting" Tyumen02.10.2013 When accounting for real estate, an accountant may encounter a situation where two different inventory objects are combined into one. For example, a company owned two buildings, which were located on the same plot of land and a common foundation.

A separate certificate of registration of ownership was issued for each of them. Subsequently, they were canceled and the company received a single certificate for both buildings.

Is it possible to combine both buildings and count them as a single object? In tax accounting, fixed assets cannot be separated or combined. This position of officials is expressed in a letter from the Russian Ministry of Finance dated June 20, 2012.

No. 03-03-06/1/313. The department's decision is controversial, because the ban on merging objects is not spelled out in the code.

Machine Calculation of depreciation Linear method 100 1,000,000 1,000,000 10,000 1,000,000 30,000 970,000 Sides to the machine Calculation of depreciation Linear method 100 100,000 100,000 1,000 100,000 0 00 97 000 In May it was decided that the sides to the car were taken into account as a separate OS incorrectly. It was determined that the Boards for the machine should be included in the OS Machine.

Solution algorithm 1. The document “Write-off of the OS” is drawn up. The procedure for filling out the document: 1. Date – the beginning of the month in which the “OS merger” is carried out 2.

BU and NU account – account 08.03 3. Cost analytics – virtual construction object “Merger of a machine and sides to a machine” 4. In the tabular part, the OS is indicated - Sides to a machine. By clicking the “Fill in – fill in for the list of fixed assets” button, the tabular part is filled in with the amounts of the initial and residual value of the fixed assets and the amounts of accumulated depreciation.

How to combine 2 fixed assets

Cost of accounting, Cost of NUR Result of the document “Write-off of fixed assets”: Next, we draw up the document “Acceptance for accounting of fixed assets”. Interface “Full” - Documents - Fixed assets - Acceptance for accounting of fixed assets: Fill out the Fixed assets tab:

1. BU Account and NU Account - the account on which the object of non-current assets is listed “ Land plot combined"
2. Object - object of non-current assets “United land plot”
3. Button “Calculate amount” - automatic filling of the tabular part of the Fixed assets tab Amounts (UU), Amounts (BU), Amounts (NU), Amounts (PR), Amounts (BP)

At the bottom of the tabular part of the Fixed Assets tab, select from the Fixed Assets directory the newly created fixed asset “United Land Plot”: Next, in the usual mode, fill out the Accounting and Tax Accounting bookmarks and post the document.

OS-1b are used for registration and accounting of operations related to the movement of fixed assets. Object-by-object accounting of fixed assets is maintained by the organization's accounting department on inventory cards (forms N OS-6 - for each object, N OS-6a - for a group of objects). The inventory card is opened in the accounting department in one copy.

Filling out inventory cards (inventory book) is carried out on the basis of forms N N OS-1, OS-1a and OS-1b and technical passports and other documents for the acquisition, construction, movement and write-off of fixed assets. Based on the relevant documents, records are made in inventory cards about their movement, retrofitting, reconstruction, modernization, major renovation and write-off from accounting. L. Kolesnichenko Auditor Signed for publication on October 20, 2004 “Financial newspaper”, 2004, N 43 ... The organization provides services for the supply and cleaning of wagons.

How to combine two fixed assets into one

As for accounting, according to PBU 6/01, the possibility of changing the initial cost of fixed assets is possible only in strictly limited cases. For example, during their completion, reconstruction, modernization or revaluation.

In this case, none of this happens. Taking this into account, if an organization has decided to combine fixed assets (the basis for which is a single certificate of registration of ownership), previously listed as different inventory numbers, the organization must make adjustments to accounting and tax accounting. In “1C: Accounting 8” (version 2.0), the operation of merging two fixed asset objects is not automated. Consider an example in which the organization Stroitel LLC combines two fixed assets: “Building 1” and “Building 2”.

How to combine two fixed assets into one in a government institution

After posting the document, you need to analyze the balance sheet for accounts 101 and 104. From the reports it is clear that all amounts were transferred to the “COMPUTER” subaccount. Now you need to enter information into the registers for correct accounting of the fixed asset. For this purpose, we will use the document “Changing OS status parameters.” Select the fixed asset for which you need to fill out the register. In our case, it is a computer. Indicate the inventory number, financially responsible person, condition (put into operation) and date of commissioning. Now the computer is correctly accounted for in 101 accounts. IN in this example the cost of the operating system is up to 40,000 rubles, so depreciation is immediately written off 100%. If in your case the cost exceeds 40,000 rubles, then you must also enter information into the register for calculating depreciation using the document “Changing the cost account for calculating depreciation of fixed assets.”

How to combine two fixed assets

For example, the company began to use goods as fixed assets. Or the company leased fixed assets, as a result of which they began to meet the definition of profitable investments in material assets. In such situations, is it necessary to “transfer” the value of property from one accounting account to another? Suppose a company purchased a fixed asset. When purchasing it, it was not intended that such property would be rented to other persons. However, this happened later. In this situation, the cost of these assets must continue to be reflected in account 01 “Fixed Assets”. They are not transferred to income-generating investments (account 03 “Income-producing investments in material assets”). The Russian Ministry of Finance adheres to a similar point of view.