New accounting, N 12, 2008

Workshop
A. Dyakov,
auditor

Organizations that have a large number of fixed assets on their balance sheets are sometimes faced with the need to transfer some of their assets to conservation. At the same time, accounting workers have questions related to documenting such an operation. After all, some of the documents that are needed to confirm conservation costs when calculating income tax will have to be drawn up independently within the organization.

For various reasons, for example, due to a reduction in production volume, stopping the activities of a unit, changing the production profile, lack of orders or raw materials, etc., the management of the organization has to transfer fixed assets (fixed assets) to mothballing.

Conservation helps preserve the characteristics of fixed asset objects necessary for their operation in the future, since during conservation the use of fixed asset objects is stopped, additional measures are taken to maintain them in good condition, access of unauthorized persons to the fixed asset object is limited, or the fixed asset object is placed in a specially designated area. storage place.

Documentation of the transfer of an object for conservation

Proper documentation of conservation is a prerequisite for recognizing the costs of its implementation when calculating income tax.

In both accounting and tax accounting, the procedure for transferring fixed assets to conservation is the same. It is established according to clause 23 of PBU 6/01 “Accounting for fixed assets” and clause 3 of Article 256 of the Tax Code of the Russian Federation. The object is transferred to conservation by decision of the manager for a period of more than three months. Therefore, to carry out this procedure, an order from the head of the organization is required.

Typically, fixed assets that are located in a certain technological complex or have a completed cycle of the technological process are transferred to conservation.

Confirmation of the transfer of a fixed asset object to conservation is an act on the conservation of fixed asset objects. There is no unified form for this primary document. Therefore, organizations themselves must develop its form and approve it in their accounting policies.

Before issuing an order to transfer fixed assets to conservation, the head of the enterprise, on the basis of an application received from the initiator of the transfer of fixed assets to conservation, must create a commission for the transfer of fixed assets to conservation from representatives of the administration, technical services, the head of the relevant department to which they belong OS objects subject to conservation, accounting and economic services for the examination of OS objects subject to conservation, preparation of documents for conservation, assessment of the economic feasibility of conservation of OS, drawing up cost estimates for the maintenance of mothballed OS objects, assessment of the technical condition of these objects during their subsequent reactivation, as well as inventory commission to conduct an inventory of fixed assets subject to conservation.

After reviewing the completed materials for transferring a fixed asset object to conservation, received from the chairman of the commission for transferring a fixed asset object to conservation and the chairman of the inventory commission, an order from the manager is issued to transfer the fixed asset object to conservation.

Then an act on transferring the OS object to conservation is drawn up.

All expenses for the maintenance of mothballed fixed assets are made on the basis and within the limits of the estimate for these purposes, approved by the head of the organization.

Let's talk in more detail about what documents are needed to transfer fixed assets for conservation and how to draw them up correctly.

To complete the procedure for transferring an OS to conservation, the following documents will be required:

Application for transfer of fixed assets for conservation;

Order of the head on the creation of a commission to transfer fixed assets to conservation;

Order (decree, order) to conduct an inventory (form N INV-22);

Inventory inventory of fixed assets (Form N INV-1);

Comparison statement of the results of inventory of fixed assets (Form N INV-18);

An act of assessing the economic feasibility of mothballing a fixed asset;

Conclusion on conservation of fixed assets;

An order from the manager to transfer a fixed asset object to conservation;

Act on the transfer of fixed assets to conservation;

Cost estimates for the maintenance of mothballed production facilities and facilities;

Inventory card for recording a fixed asset item (Form N OS-6).

Application for transfer of fixed assets for conservation

This document is drawn up by the initiator of the transfer of fixed assets to conservation in the event that the objects are not used due to a reduction in production volume, stoppage of the unit’s activities, a change in the production profile, equipment malfunction, etc.

It is drawn up in the name of the manager, endorsed by the chief accountant and transferred to the head of the company to make a decision on transferring the fixed assets to conservation.

The application form is approved by the head of the company when adopting the accounting policy for accounting purposes.

Order of the head on the creation of a commission to transfer the object(s) of fixed assets for conservation

This order creates a commission for the transfer of fixed assets for conservation from representatives of the administration, technical services, the head of the relevant department, which includes the fixed assets objects subject to conservation, accounting and economic services for the examination of fixed assets objects subject to conservation, preparation of documents for conservation, economic assessment the feasibility of preserving fixed assets, as well as assessing the technical condition of these objects during their subsequent reactivation.

Order (instruction) to conduct an inventory (form N INV-22)

The specified order of a standard unified form is a written task specifying the content, volume, procedure and timing of the inventory of the inspected object, as well as the personal composition of the inventory commission.

The order (resolution, instruction) is signed by the head of the company and handed over to the chairman of the inventory commission.

Inventory list of fixed assets (form N INV-1)

The inventory list (standard unified form N INV-1) is used to prepare inventory data of fixed assets (buildings, structures, transfer devices of machinery and equipment, vehicles, tools, computer equipment, production and business equipment, etc.).

This document is drawn up in two copies and signed by the responsible persons of the commission separately for each place of storage of valuables and by the person responsible for the safety of fixed assets.

One copy is transferred to the accounting department for drawing up a matching statement, and the second remains with the financially responsible person.

Comparison statement of the results of inventory of fixed assets (Form N INV-18)

This statement is used to reflect the results of the inventory of fixed assets for which deviations from accounting data have been identified.

The comparison sheet reflects the results of the inventory, i.e. discrepancies between indicators according to accounting data and inventory records.

The matching statement is drawn up by the accountant in two copies, one of which is kept in the accounting department, the second is transferred to the financially responsible person.

Act on assessing the economic feasibility of mothballing a fixed asset object

The said act is drawn up and signed by the members of the commission for the transfer of fixed assets to conservation and approved by the chairman of the commission. The act reflects the economic feasibility of mothballing a fixed asset object.

This document states, in particular:

Is it planned to use the preserved fixed asset in the future?

Whether or not the costs of mothballing a fixed asset will exceed the losses from maintaining non-mothballed fixed assets;

Will the necessary characteristics of the fixed assets transferred for conservation be preserved during conservation?

Can the qualities of an object of fixed assets transferred for conservation remain unchanged without conservation?

The form of the act is approved by the head of the company when adopting the accounting policy for accounting purposes.

Conclusion on conservation of fixed assets

This conclusion is drawn up and signed by the members of the commission for the transfer of fixed assets to conservation and approved by the chairman of the commission.

The conclusion reflects:

Reason and grounds for transferring fixed assets to conservation;

List of property that is being transferred for conservation, its book value and conservation period (start and end);

Conclusion: the fixed assets listed in the list may or may not be subject to transfer to conservation.

The form of the conclusion is approved by the head of the company when adopting the accounting policy for accounting purposes.

Order from the manager to transfer a fixed asset object to conservation

This order is issued after consideration of the completed materials on the transfer of a fixed asset object to conservation, received from the chairman of the commission on the transfer of a fixed asset object to conservation and the chairman of the inventory commission.

The order specifies the reasons and grounds for mothballing an object of fixed assets for a period of more than three months, a list of property that is transferred to mothballing, its book value and the mothballing period (start and end).

In the case of a large amount of property, its list is an appendix to the order.

The form of the order is approved by the head of the company when adopting the accounting policy for accounting purposes.

Act on the transfer of fixed assets to conservation

This act confirms the transfer of a fixed asset object to conservation.

This document must contain the name of the fixed asset, inventory number of the fixed asset item, initial cost, amount of accrued depreciation, residual value, reasons and terms of conservation. The form of the act is approved by the head of the organization when adopting accounting policies for accounting purposes.

The act is signed by the commission for the transfer of fixed assets to conservation and approved by the head of the company.

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Objects of fixed assets are transferred to conservation when they are not used in the activities of educational institutions and cannot be used for transfer for a fee for temporary use.

When determining fixed assets to be preserved, it is advisable to conduct an inventory. In its process, the feasibility of transferring fixed assets to conservation is analyzed. At the same time, the inventory commission of the institution carries out an examination of mothballed objects, an economic justification for transferring to conservation (re-preservation); draws up appropriate cost estimates, including for the maintenance of mothballed objects, and draws up an act, which is signed by the members of the commission and approved by the institution.

In the conservation act, it is advisable to provide a list of mothballed fixed assets indicating their inventory numbers, initial and residual values, amounts of accrued depreciation, useful life and conservation periods.

There is no unified form of this document, so the institution should develop it taking into account the specifics of its activities and accounting

It is also necessary to develop an internal local document of the institution - a procedure that will determine the composition of measures for the conservation (reconservation) of objects and the sequence of their implementation.

Fixed assets are transferred to conservation for a period of more than three months based on an order from the head of the institution. It is also advisable to indicate in the order the reason for the conservation of the object, the date of transfer, the period of conservation, and the residual value of the object.

In the inventory cards of fixed assets (f. 0504031, 0504032), a note should be made about their transfer to conservation. Since a special column is not provided for this, information about conservation can be indicated in section 4 “Information on acceptance, internal movements, disposal (write-off) of fixed assets” of the card.

During the conservation process, fixed assets do not physically wear out. This is the reason for excluding the corresponding objects from depreciable property in accounting, but only in the case when the conservation period exceeds three months.

Additionally, we note that hazardous production facilities are transferred to mothballing in compliance with Federal norms and regulations in the field of industrial safety (approved by order of Rostechnadzor dated March 11, 2013 No. 96). In particular, it is necessary to prepare a justification for the safety of conservation in accordance with the order of Rostechnadzor dated July 15, 2013 No. 306.

Accounting

To account for transactions with material objects related to fixed assets, account 0 101 00 000 “Fixed assets” is intended. This is established by paragraph 38 of the Instructions, approved by order No. 157n dated December 1, 2010. An object of fixed assets that is under conservation continues to be listed on the balance sheet of the institution as an object of fixed assets (clause 11 of the Instructions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n).

In addition, the mothballing of an object of fixed assets for a period of more than three months is reflected in the debit of the corresponding analytical accounts of account 0 101 00 000 “Fixed Assets”, while simultaneously making an entry in the inventory card about the mothballing (re-mothballing) of the object.

According to paragraph 85 of Instruction No. 157n, the institution keeping records of a fixed asset calculates depreciation on it using the straight-line method. Depreciation begins on the 1st day of the month following the month the object was accepted for accounting, and is carried out until the cost of this object is fully repaid or this object is written off from accounting. During the year, depreciation on fixed assets is accrued monthly in the amount of 1/12 of the annual amount.

When transferring a fixed asset item to conservation for a period of more than three months, depreciation is suspended. Let's look at the conservation of an object and the calculation of depreciation using an example.

Example
Based on the order of the head of the educational budgetary institution, on May 31, 2015, a fixed asset item - production equipment - was mothballed with an initial cost of 120,000 rubles, with a depreciation amount of 80,000 rubles, for a period of six months. This object was purchased through a subsidy for the implementation of a state (municipal) task. The amount of accrued monthly depreciation is 1200 rubles. On November 25, 2015, the facility was reopened.

These transactions are reflected in accounting as follows:

Tax accounting

There is no need to restore the value added tax previously accepted for deduction on a mothballed or simply idle fixed asset. VAT on the costs of conservation (re-preservation) and maintenance of this property can be deducted, although the tax authorities are against this. However, the courts do not agree with them, citing the fact that any operation with property (including its liquidation) is related to production activities and is aimed at generating income (resolution of the Federal Antimonopoly Service of the North-Western District dated June 11, 2013 in case No. A56- 42644/2012).

For profit tax purposes, mothballed fixed assets are excluded from depreciable property when the mothballing period exceeds three months. At the same time, depreciation charges are reduced and the tax base is increased. It must be borne in mind that what matters is the actual, and not the estimated, conservation period, as this may affect the calculation of depreciation.

For property tax purposes, conservation is not a basis for excluding property from fixed assets; therefore, these objects continue to be taken into account on the balance sheet and are listed, albeit separately, as part of fixed assets. And according to paragraph 1 of Article 374 of the Tax Code of the Russian Federation, this is a condition for calculating property tax.

A. Opalskaya,
Professor of the Department of Accounting and Auditing, Institute of Economics and Management, Ministry of Economic Development of Russia

Every enterprise sooner or later faces the fact that some fixed assets (FPE) are not in use for a long time. They may not be used for months or even years, and the reason for this can be anything from seasonality, completion of work on a project or its freezing, to the fact that the volume of work being performed is simply reduced.

If such a situation arises, the best way out of it would be conservation of the object. What is it, how is it carried out and how is accounting and taxation carried out?

Conservation is mandatory procedure for those enterprises that have a strategic purpose, influencing the economic situation of the state, and also responsible for its security. This operation is also carried out in institutions that are the property of the state.

It is worth noting that in this case there is no need to clarify the share of state ownership in the capital of the enterprise. Preservation procedure specified in the provisions. They must be taken into account when carrying out this operation, especially if state funds are involved. And also if the procedure is carried out at the expense of other sources. Thus, it does not matter what form of ownership the enterprise has.

In this matter only the source of funding is important. It is necessary to focus on how conservation issues are resolved and what this procedure is all about.

The exact definition of what conservation is is indicated in one of the provisions. In your own words, this concept can be expressed as follows: conservation of OS objects is a whole range of measures that are aimed at storing OS for a long period with the possibility of resuming functioning if production activities are stopped.

That is, in the case when fixed assets are temporarily impossible to use, they can be mothballed. Preservation is possible for up to three years. When the conservation period expires, it is necessary to carry out the reverse procedure - re-opening, and also decide how to continue to use fixed assets or completely liquidate them. Enterprises that are not affected by the provisions can mothball the OS for a longer period.

It is worth noting that this procedure is performed on the basis of the documents specified in the regulations. If the company does not fall under the criteria, which are also specified in the regulations, then this operation is carried out according to their personal decision.

This decision must be formalized as an order from the manager; it is adopted at the general meeting of shareholders. It all depends on the rules to which the entire enterprise is subject. Before performing this procedure, it is necessary to draw up a project. Such a project may be based on recommendations made by a special commission.

The conservation procedure takes place in a certain sequence. First of all, a decision is made to carry out this procedure by the body of the enterprise that has all the necessary powers for this.

After the decision has been made, an order is issued that it is necessary to create a commission that deals with conservation issues. The head of this commission should be the head of the enterprise. After the order is issued, it is necessary to create a report stating that the use of fixed assets is impossible. The creation of a report must be approached from a technical and economic perspective.

At the end it is created act, which indicates that fixed assets are temporarily removed from circulation and it is advisable to mothball them. The creation of a commission and the preparation of all documents are optional procedures. In this case, it will be sufficient to provide a decision on conservation.

Fixed assets that have undergone conservation cannot be used by the enterprise. Compliance with this rule is mandatory. It is not recommended to violate it, because the funds that have been preserved are not ready for use. If you ignore this rule, then there is a risk of causing damage to these products by subjecting them to breakage.

If an enterprise has decided to sell or transfer objects that have been mothballed, then in this case it is not necessary to re-mothball them. That is, they can be sold or transferred in the form in which they are located.

If fixed assets are mothballed, then the depreciation process will be suspended. Since depreciation is calculated every month, in case of conservation, the depreciation process will be suspended starting from the new month.

But if depreciation is calculated using the enterprise's own method, then this is exceptional situation. This means that it will stop accruing the next day after the objects are mothballed.

The original cost of objects that were mothballed, as well as the amount of accrued depreciation are indicated in the general balance sheet. It is also necessary to additionally indicate information about the residual value of fixed assets that have undergone conservation.

To make it much easier to indicate this information, it is recommended to consider the original cost of the fixed asset and depreciation separately. In this way, additional accounts are created and you can get by with separate accounting. The cost of conservation and re-preservation costs, as well as the maintenance of objects that have undergone this procedure, must be taken into account differently, depending on the type of activity of the enterprise, objects, as well as the timing and reasons for this operation.

It is worth considering a specific case using the example of an enterprise that organizes leisure activities during a certain season. Such enterprises can be summer cafes, attractions, boat rentals or ski resorts, and so on. For such enterprises, the OS conservation operation is part of the activity or production technology.

The need for this operation and the reverse procedure must be foreseen in advance. It is obvious that these operations should be included in the cost of the goods or services provided.

In the case where conservation occurs due to the fact that the volume of production is reduced or a certain type of activity at the enterprise is temporarily stopped, this event can be considered within the framework of normal activities that will not be related to production as a whole. The costs of these operations must be reflected in accounting, just like others.

It is also worth noting that the conservation process may occur due to an emergency. Such situations may include a fire or natural disaster that caused severe damage to the warehouse. If we consider one of these scenarios, we can assume that the enterprise does not have the means to recover, however in plans do it in a year or two. Then conservation of funds will be appropriate and, perhaps, the only right decision. In this case, conservation costs are indicated as extraordinary.

After the objects are re-opened, it is necessary to resume depreciation. To do this, an order is issued by the manager, and depreciation will begin to accrue from the new month. If there is a need to mothball fixed assets, then the following should be remembered:

1. This procedure is carried out for three years.
2. When preserving fixed assets, depreciation is not charged.
3. This issue is approved by the head in the presence of the commission.
4. It is necessary to conclude an act, which is proof of the procedure.

A tutorial on preserving and moving the OS in 1C Accounting is presented below.