Which cipher of the main remedy. Transition keys

FSBU 6/2020: how to take into account fixed assets in a new way from January 1, 2022

The new standard of the FSBU 6/2020 “Fixed assets” since 2022 greatly changes the procedure for accounting for fixed assets. We talk about the changes that will affect everyone, and about the extensions for small businesses. At the end of the article. a video from the webinar Alexei Ivanov and Lyudmila Arkhipina on the application of the new standard.

All commercial and non.profit organizations are required to use the new standard. The law is excluded only for state employees (p (p. 2 FSBU 6/2020). Small enterprises that keep simplified accounting are also obliged to switch to a new standard, but may not apply some of its provisions (p. 3 FSBU 6/2020). Read more about this below.

Which relates to fixed assets according to the new standard

The object can be attributed to fixed assets if it satisfies p. 4 standards:

  • It has a material-material form. There was no criterion before, although in practice it was meant.
  • Intended for use by the organization in its usual activity, both commercial and non.profit. In this case, the object may not be used. In the list of possible directions for using fixed assets in the new standard, environmental protection has been added.
  • The company intends to use the object in the future for a long time:
  • receive income with its help if it comes to a commercial company;
  • achieve the goals determined by the charter of a non.profit organization.

In general, the period of use of the object should be more than 12 months. If the business cycle exceeds 12 months, then the organization should plan to use the object for a time exceeding the operational cycle.

The new standard does not apply to the following accounting objects, even if they have the listed signs (p. 6 FSBU 6/2020):

Capital investments. a separate standard of FSBU 26/2020 has been developed for them.

Long.term assets intended for resale. Such assets are taken into account in accordance with PBU 16/02.

Which cipher of the main remedy

You will find out about current changes in CS: go, becoming a participant in the program developed together with JSC ” Sber A “. Students who have successfully mastered the program are issued certificates of the established form.

The program has been developed jointly with JSC ” Sber A “. Students who have successfully mastered the program are issued certificates of the established form.

The state budgetary institution acquires news and analytics legal consultations in the budget sphere in accordance with the Huter BS-52M overhead chainsaw. In accordance with. 99 Instructions N 157n gas.engineered saws belong to material reserves. Does the purchased chain BS-52M belong to material reserves?

The state budgetary institution acquires according to the Huter BS-52M overhead chainsaw. In accordance with. 99 Instructions N 157n gas.engineered saws belong to material reserves. Does the purchased chain BS-52M belong to material reserves?

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Asymmetric Encryption. Simply explained

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Which cipher of the main remedy

You will find out about current changes in CS: go, becoming a participant in the program developed together with JSC ” Sber A “. Students who have successfully mastered the program are issued certificates of the established form.

which, cipher, main, remedy

The program has been developed jointly with JSC ” Sber A “. Students who have successfully mastered the program are issued certificates of the established form.

News and analytics Legal consultations Accounting in the budget sphere, the state institution acquired a chain electric “Makita” saw. What account should the purchase costs include? Does the acquired electric saw refer to material reserves?

The state institution has acquired a chain electric “Makita” saw. What account should the purchase costs include? Does the acquired electric saw refer to material reserves?

Having considered the issue, we came to the following conclusion: the assignment of a chain electric saw to the object of fixed assets or inventories depends on the decision of the commission on the receipt and disposal of assets based on the provisions of applicable regulatory legal acts, as well as the accounting policy of the institution. The costs of acquiring a chain electric saw, depending on such a decision, are reflected on the balance account 105 36 “Other material reserves” or on account 106 x1 “Investments in fixed assets” with further acceptance of the fixed asset to the corresponding account of the analytical accounting of account 101 xx ” Fixed assets “.

Substantiation of the withdrawal: adoption of fixed assets and material reserves for which the life of which is established, is carried out on the basis of the decision of the permanent commission for the receipt and disposal of assets (hereinafter. profile commission), drawn up by an acquittal of a document (primary (summary) accounting document) (p. 34 Instructions N 157n). When deciding on the assignment of property to a particular group of non.financial assets of the profile commission, it is necessary to be guided by the norms of the standard “Fixed assets”, the standard “stocks”, instruction No. 157n, as well as the provisions of the accounting policy.The assignment of property in fixed assets is carried out in the implementation of the criteria listed in the PP. 7, 8 standard “Fixed assets”, PP. 38, 39 Instructions N 157n. One of the criteria for assigning an object to fixed assets is the term of its useful use: it should be more than 12 months, but the value of the property of the property when assigning it to fixed assets or material reserves does not matter. over, according to p. 10 of the standard “Fixed assets” the object should be intended to perform certain independent functions. In addition, material value may be taken into account as part of fixed assets, provided that the subject of accounting is predicted to obtain economic benefits or useful potential from its use, and the initial cost of material value as an object of accounting can be reliably assessed (p (p. 8 standard “fixed assets”).However, on the basis of the provisions of the standard “fixed assets”, non.financial assets objects cannot be attributed to fixed assets if they should be taken into account in the composition of material reserves in accordance with the requirements of. 99 Instructions N 157n (See also Section 3 of Methodological Recommendations brought by the letter of the Ministry of Finance from 15.12.2017 N 02-07-07/84237). In addition to the term of use of property in the activities of the institution during a period not exceeding 12 months, regardless of value, this item contains a list of values ​​related to material reserves, regardless of their value and service life. In this list, in particular, benzomotor saws were named.So, a gasoline saw is a manual chain saw equipped with an internal combustion engine. This is a universal tool necessary for rolling trees, cutting of branches, sawing logs, billets of firewood, for caring for crowns of trees and shrubs. There are also special gasoline saws capable of sawing metal and concrete.Electric chain saws are distinguished by an engine and related features from chainsaws. So, in particular, there are no gas tanks in electric cars and often clutch. Also, electrical chain saws have certain advantages, especially when comparing them with gas.resistant analogues. For example, environmental friendliness and efficiency in use, relative ease and lack of vibration, lack of exhaust, as well as the need to prepare a fuel mixture.In p. 99 Instructions No. 157n are not indicated by chain electric saws, despite the fact that as its purpose in the use of objects, despite the possible distinctive technical characteristics of the saw, gas.resistant saws and chain electric saws are similar to each other.Accordingly, for the purposes of eliminating possible claims on the part of the regulatory authorities, the procedure for taking into account the chain electric saw and, accordingly, the procedure for classifying such an object of non.financial assets to objects of fixed assets or inventories must be resolved as part of the formation of the accounting policy of the institution.So, if the accounting policy has the appropriate provision that chain electric saws due to identical purpose in use are subject to accounting by analogy with gas.resistant saws, then in this situation the commission for the receipt and disposal of assets can be decided to assign a chain electric saw in the composition material reserves with the corresponding reflection of expenses for its acquisition on a balance account of 105 x6 “other material reserves”.If the institution’s accounting policy does not establish the relevant requirement, as well as due to the lack of a direct norm. 99 of instructions No. 157n, the assignment of a chain electric saw to objects of fixed assets or inventories is carried out on the basis of a decision of the commission on the receipt and disposal of assets, based on the period of its useful use (more than 12 months or less than 12 months, respectively).When deciding the commission on the receipt and disposal of assets on the assignment of a chain electric saw to the object of the fixed asset, the costs of its acquisition are accumulated on account 106 x1 “investments in fixed assets” with further acceptance of the fixed asset to the corresponding account of the analytical accounting of account 101 xx “Fixed assets”.Thus, the assignment of a chain electric saw to the object of fixed assets or inventories depends on the decision of the commission on the receipt and disposal of assets based on the provisions of applicable regulatory legal acts, as well as the accounting policy of the institution. Accordingly, the costs of acquiring a chain electric saw, depending on such a decision, are reflected on the balance account 105 36 “other material reserves” or on account 106 x1 “investments in fixed assets” with further adoption of the fixed asset to the corresponding account of the analytical accounting of account 101 XX “Fixed assets”.

Which cipher of the main remedy

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Classification of fixed assets: Practical situations

When acquiring fixed assets, accountants of organizations often have questions, which group and cipher classification of fixed assets should include certain objects. Answers to some of them are given by the author of this article.

The organization has metal containers designed for storing and transporting goods both in packaging and scattering.

What group and cipher classification of fixed assets should be attributed to these fixed assets: to structures or inventory?

We draw attention to the fact that the distribution of depreciable objects according to the enlarged groups on the basis of the current classification refers to the functions of the commission for the amendment policy of the organization (hereinafter. the Commission).

For reference: for a depreciation policy in the organization, a commission is created from among the specialists of technical, production, technological, information, technological, financial, economic, accounting and legal units of the organization. Its composition is approved by the head of the organization (a higher organization, the owner of the organization’s property).

The specified function of the commission is enshrined in Appendix 1 to the instructions on the procedure for accruing depreciation of fixed assets and intangible assets, approved by the Decree of the Ministry of Economy, the Ministry of Finance and the Ministry of Construction Army Heirs of the Republic of Belarus from 27.02.2009 7/18/6 (hereinafter referred to as depreciation instructions).

In matters of classification of fixed assets, selection of the cipher in accordance with the Decree of the Ministry of Economy of the Republic of Belarus from 30.09.2011 61 “On the establishment of the regulatory periods of the service and recognition of some decisions of the Ministry of Economy of the Republic of Belarus” (hereinafter. Decree 61), the organizations have sufficient independence.

The commission accepts the decision to classify metal containers accepted to accounting to the corresponding subgroup (type) of fixed assets independently depending on the technical characteristics and functional purpose of each specific object.

So, in accordance with the national classifier to the group “Production and economic inventory” belongs to T.h. production equipment, t.e. Technical purposes that participate in the production process, but cannot be attributed to either equipment or structures. These are containers for storing liquids (vats, barrels, tanks, etc.P.), other inventory for storage and transportation, devices and containers for bulk, piece and container materials that are not related to structures, devices and furniture, serving to facilitate production operations.

The group “Structures” include engineering and construction sites, the purpose of which is the creation of the conditions necessary for the implementation of the production process by performing certain technical functions that are not related to a change in the subject of labor, or for the implementation of various non-production functions.

In addition, instruction 9 (p. 2) defines the structure as a voluminous, flat or linear ground, above.ground or underground construction system mounted on the foundation or underground, consisting of supporting, and in some cases, and intended for the production of various types, storage of materials, products, products equipment, for temporary stay and movement of people, goods, etc.D.

Based on the cipher from decree 61, it is necessary to proceed from the characteristics of metal containers: whether these containers have signs of capitalism (firmly connected with the ground or mounted on the foundation).

With the compliance of containers by the above characteristics of structures, they can be assigned to the commission to group 2 of the “structure” of the classification of fixed assets.

If containers do not have signs of capitalism and are easily moved, they can be assigned a code 70001 “Universal metal containers”.

The organization acquired a built-in premises on the 1st floor of a 9-storey residential building with the aim of its further use in entrepreneurial activity (food trade).

Which cipher in accordance with Decree 61 should be assigned to this room: based on its purpose (production building) or location (residential building)?

When determining the cipher in accordance with the decree of 61, a commission for a production (commercial) premises located on the 1st floor of a residential building may be guided by the following approaches.

According to the norms of the nationwide classifier of the building, consisting of premises for various purposes, belong to the corresponding subgroups, classes, types of buildings for their purpose, as a whole, depending on the predominant purpose, determined by the area.

How to determine the shock.absorbing group

Distribute the OS for specific groups is easy. Here the accountant will need the name of the object or the okhf. According to these parameters, you need to find your object in the classification. next to the desired object will indicate the useful life and depreciation group.

Name. View all OS with similar names and be sure to study the notes to choose a suitable shock.absorption group. If it was not possible to find the OS the first time, try synonyms and keywords. For example, the printer in the classifier is recorded as a printing device, and the video camera enters the section “Optical devices and photographic equipment”.

OKOF. To find out the OKOF of the fixed asset, use the classifier OK 013-2014 (SNS 2008). Also, by name of the object, look for a suitable code. And then go into the OS classification with the code and look for the code in it. If the code consists of nine digits, discard the last. If it doesn’t work out, then drop another figure.

There are fixed funds quite specific, they may not be in the classification. Then you can approve the term of possible operation of the OS, based on its characteristics, which are given in the manufacturer’s recommendations, technical passport, user instructions.

Use a special service to determine the depreciation group of the OS automatically.

Depreciation groups of fixed assets. 2022: Table

The table shows the ratio of depreciation groups and useful life. For clarity in the third column of the table, we give examples. In the column “Useful Use” information should be read as follows: if the temporary interval is 3-5 years, the OS can be used from 37 to 60 months inclusive.

See the full classification in the government decree of 01.01.2002

Subgrouping

Group 330.00.00.00.000 in OKOF contains 59 pylories.

    – textile finished products. wooden containers

  • 330.17.21.1. paper and cardboard paper and cardboard containers. plastic packaging products. glass bottles. glass jars. glass bottles. other glasses, except ampoules. glass dishes for laboratory, hygienic or pharmaceutical purposes; Glass ampoules-sanitary products from ceramics-laboratory, chemical or other technical purposes Faor products-ceramic laboratory, chemical or other technical purposes, except for Faor-structures for mine construction from ferrous metals-structures made of ferrous metals, other, not included In other groups. steel and medium.sized cylinders. metal tanks for compressed or liquefied gases, other groups that are not included in other groups. steam boilers, except for water heating boilers. foundry forms;Metal casting for casting; Foundry pallets; Foundry models. tanks, barrels, drums, canists, boxes and similar containers for any substances (except for gases) made of iron, cast iron or steel, with a capacity of 50 to 300 liters, not equipped with mechanical or thermal equipment. a metallic light. safe, containers and the doors hardened metal armored or reinforced, boxes designed for storing money and documents, and similar products from suburgical metals
  • 330.26.thirty.1- communication equipment, radio or television equipment- devices of security or fire alarms and similar equipment- equipment for measuring, testing and navigation- hours of all types- equipment for irradiation, electrical diagnostic and therapeutic, used for medical purposes- optical devices and optical devices photographic equipment. magnetic and optical information carriers. extensive accelerators of charged particles. accelerators of charged particles of direct action. accelerators of charged particles using collective methods and plasma accelerators. accelerated particles cyclic. installations and devices of radio. radionuclide energy devices (REU). devices of electrical alarms, electrical equipment to ensure safety or traffic control on railways, tram tracks,roads, inland waterways, parking sites, in port facilities or at airfields-cars and equipment not included in other groups-saddle cars for semi-trailers-car-concrete carriers-firefighters-snowflower-Snow-passers-Lifters-containers specially intended for the transportation of goods with one or more type of transport-fishing vessels, fishing vessels and other vessels for processing or canning fish products-sea tow vessels-towing river-dredger; floating beacons, floating cranes; Other vessels. Other floating designs (including rafts, pontoons, caissons, debrkadders, buoys and bucks). vehicles intended for maintenance or repair of railway or tram tracks
  • 330.thirty.99.10. Remedies of transport and equipment other, not included in other groups. furniture for offices and enterprises of trade. metal furniture, not included in other groups. musical tools. shells, inverter and equipment for physical education, gymnastics and athletics, classes in gyms, classes, fitness centers-shells, inventory and other equipment for sports or for open air games; swimming pools and pools for rowing. tools and equipment medical
  • 330.32.91.1. brooms and brushes. hats protective and other means of protection. devices, equipment and models designed for demonstration purposes

Amortization groups

In the classification of fixed assets included in depreciation groups, code 330.00.00.00.000 is listed in the following groups:

Group of the Podgroppapoprok
Sixth group cars and equipment property with a useful life of more than 10 years to 15 years inclusive Tara manufacturing lines of polymer and duplicated materials, metal and combined containers

OKOF: Code 330.28.thirty

Group 330.28.30 in OKOF contains 8 pylories.

    – tractors managed by a nearby driver. other tractors for agriculture. machines and agricultural equipment for soil processing. mowers for lawns, parks or sports grounds. harvesting machines. mechanical devices for spreading or spraying fluids or powders used in agriculture. or gardening-trailers and semi-trailers self-loading or self-unloading for agriculture-vehicles and equipment agricultural-economic others
which, cipher, main, remedy

Amortization groups

In the classification of fixed assets included in depreciation groups, code 330.28.30 is listed in the following groups:

Group of the Podgroppapoprok
The first group cars and equipment All short.lived property with a useful life from 1 year to 2 years inclusive Tool, inventory and means of low mechanization of forestry use, forestry and taxation
The third group cars and equipment property with a useful life of more than 3 years to 5 years inclusive Tractors of forestry traction classes up to 0.9, over 1.4 to 2, over 3 to 5; Technological equipment for logging and logging; Forest cutting machines, feeding, collecting and loading stumps
Fifth group cars and equipment property with a useful life of more than 7 years to 10 years inclusive Technological equipment for toyan industry
Sixth group cars and equipment property with a useful life of more than 10 years to 15 years inclusive Tomeday presses, Toynoye equipment of other purposes

Accounting for low.price equipment for FSBU 5/2019 “Reserves” in 1C: Accounting Red. 3.0

The new standard of the FSBU 5/2019 “Reserves”, all assets that meet the criteria of low.value equipment, should immediately relate to the costs in the period in which they were incurred. But the criteria for attributing to the low.value organizations will be different. Why?

The fact is that in addition to the new Standard, the “stocks” appeared “Fixed assets”. And part of the organizations began its use since 2021, and the rest still use PBU 6/01 “Accounting for fixed assets”.

So, according to PBU, they include those without VAT. And the new standard provides for the establishment of a limit taking into account the materiality.

So, for example, at a production enterprise they may decide that the costs associated with the acquisition of production capacities are significant for them, and the costs of acquiring office equipment are not, even if they are

Of course, such decisions must be enshrined in the accounting policy of the enterprise.

Feistel Encoding (Cipher) made easy step by step example ️

Recall that previously low.price equipment we took into account as an inventory on account 10.09, or as part of fixed assets with the assignment of an inventory number, but at the same time in tax accounting, they attributed their value to the cost of the enterprise.

Now we must reflect them on account 10.21.1 “The acquisition of low.price equipment and stocks”, then record their disposal on the account 10.21.2 “The disposal of low.price equipment and stocks” followed by debiting to a costly account.

Consider this example in the 1C software product: The accounting of the enterprise 8, editors 3.0.

Suppose we bought a computer for 39,000 without VAT. To reflect this fact, we need to go to the “Purchases” section and select the item “Entry (acts, invoices, UPD)”.

In the window that opens, click on the “admission” button and select “goods (invoices, UPD) from the drop.down menu” from the drop.down menu ”. The cap of the document is filled out in accordance with the receipt documents: date, number, counterparty, contract.

We move on to filling out the tabular part of the document and create a new nomenclature position with the type of nomenclature “Low.value equipment and stocks”. When choosing this nomenclature in the program, a cost account will be automatically indicated.

Then we indicate the amount and quantity and go to the “Accounts account” column, in it, if necessary, we change the cost account of 20, 23, 26 or 44 and check the cost item.

The completed document looks as follows:

  • DT 10.21.1 kt 60.01 in the amount of 39000 and in accounting and tax accounting;
  • Dt 26 Kt 10.21.2 in the amount of 39000 in accounting and the temporary difference for the same amount in tax accounting;
  • DT 19.03 kt 60.01 for the amount of VAT.

The second stage in the consideration of our example will be the transfer of our little equipment to an employee Ivanov and.And.

To reflect this fact, as before, the document “transfer of materials into operation” is used. It can be introduced both in the “Warehouse” section, and by entering on the basis of a purchase document.

In this document, it is necessary to switch to the “Inventory and Economic Power Forestry” tab, add a new line and indicate previously acquired low.price property, as well as to whom it is transferred and at what account is reflected.

When filling out the method of reflecting expenses, it is necessary that the cost of “low.price equipment and stocks” is indicated.

The completed document looks as follows:

The document conducted will form the following wiring:

  • DT 10.21.2 kt 10.21.1 in the amount of 39000 in accounting and the temporary difference for the same amount in tax accounting;
  • Dt 26 Kt 10.21.1 in the amount of 39000 in tax accounting and a negative temporary difference for the same amount;
  • Debit MC.04 in the amount of 39000 with an indication of a financially responsible employee for off.balance sheet accounting.

To verify all the actions performed, we will form a revolutionary and tax accounting and tax accounting.

In a row 10.21.1 will reflect the purchase of low.value debit equipment and its lending on the loan.

In a row 10.21.2 amounts will be reflected only in accounting.

And finally, on account 26 both on accounting and tax accounting will reflect the costs under the article “Low.price equipment and reserves”.

Accounting for tools and household equipment in the MPZ and wiring to it

Inventory with a useful life of up to 12 months should be taken into account as part of the MPZ. over, regardless of its cost.

It will be arrived at the organization’s warehouse on the basis of the corresponding primary:

which, cipher, main, remedy

After that, on the capitalized objects, they start accounting cards using, for example, the form M-17.

At this moment, accounting is made in accounting on the debit of account 10. The corresponding account depends on the method of receipt of the MPZ to the organization.

Important! Explanations from Consultant Plus (new order since 2021) for each reporting date, reserves in the general case should be reflected in accounting for the smallest of the values ​​(p. 28 FSBU 5/2019): actual cost; net cost of sale. Exceeding the actual cost of reserves over their PTs is considered impaired stocks. In the presence of impairment, it is necessary to create a reserve for impairment of stocks (p. 30 FSBU 5/2019). Determine the clean cost of the sale and create a reserve will help you with expert recommendations for. Test access can be issued for free.

During the transfer of instruments and accessories from the warehouse for the needs of the organization, the application requirement is made in the form of M-11. Also, forms of M-8, M-15 (approved by the Decree of the State Statistics Committee from 30, are used as primary accounting documents.ten.1997 1a).

What data indicate when filling out forms of M-11, M-15, read in articles:

To transfer special tools from the warehouse, it is necessary to first set the limits that are developed by the organization by decision of the head.

Form M-8, a limit-assembly map, is used both for the release of special tools and to monitor compliance with the limit. It is written out in 2 or 3 copies.

MPZ can be released from the warehouse to intermediate units and without specifying the exact number of the necessary inventory. As it is used, the unit draws up acts (reports) in any form, but with the obligatory disclosure of such details as the name, quantity, cost, confirmation of the appropriateness of its use. Based on these acts, the value of the MPZ will be written off in costs.

The method of writing off the inventory into production must be fixed in the organization (p. 36 FSBU 5/2019):

If the MPZ is damaged or lost, draw up an act of write.offs indicating the reason for the disposal, and the losses write off.

The write.off of the inventory in accounting is reflected by the following accounting wiring.

Consider the accounting of the inventory in the MPZ on an example.

LLC “Forest” in February purchased computer chairs for workers (5 pieces) worth 16 155, in t. h. VAT. 2 464.32

The organization indicates that for the purposes of the BU, the OS objects worth less than 40,000 are written off for expenses when transferring them into operation. At the same time, a record is made on the off.balance account 012 “Materials transferred into operation”. As soon as the chairs were delivered, the accountant wrote off their cost for expenses and reflected their transfer into operation on an off.balance account.

In October, the leadership of LLC LLC decided to move to a new office, which already had all the necessary furniture. In this regard, it was decided to sell chairs to one of the employees. The amount of the transaction amounted to 11,150 (in t. h. VAT. 1 700.85).

The following postings were made in accounting.

  • DT 10.9 kt 60. 13 690.68 (we arrive computer chairs);
  • Dt 19 Kt 60. 2 464.32 (accrued VAT);
  • Dt 68 KT 19. 2 464.32 (we accept VAT for deduction);
  • Dt 26 Kt 10.9. 13 690.68 (we take into account the cost of computer chairs in the cost);
  • DT 012. 13 690.68 (We take into account computer chairs transferred to operation).
  • Dt 62 Kt 91.1. 11 150 (reflect the revenue from the sale of computer chairs);
  • DT 91.2 Kt 68. 1 700.85 (we accrue VAT with revenue);
  • KT 012. 13 690.68 (write off the sold computer chairs).

When forming a calculation of income tax for 12 months LLC “Les”:

  • We include in expenses for February the cost of computer chairs assigned to costs. 13,690,68;
  • We include revenue from the sale of computer chairs in income. 8 474.58

Control over the movement of the transferred and production equipment transferred to the operation

We have already said above that the assets that meet the criteria for classification to the OS and the cost within the limit established by the organization may be reflected in the BU in the MPZ. At the same time, the FSBU 6/2020 directly requires that the organization is obliged to establish control over them in order to track their movement and ensure safety after transferring into operation.

Such property, as a rule, is taken into account on account 10 and write off its value at a time when transferring into operation. At the same time, this property must be continued to take into account the balance until it is full of wear or loss. For this, as a rule, the MC account is used.04. When debiting from the off-balance, you need to draw up an act in the form of MB-8.

Sample Act MB-8 prepared by experts ConsultantPlus. Get a trial free access to the system and go to the sample.

As for the MCs related to the MPZ, the organization is not obliged to establish control over their movement, but it can do this, guided by its interests.

How exactly the control over the inventory should be carried out, no one is determined by anyone. The organization itself develops the norms and rules for its implementation.

Often this is done using a separate off.balance account, for example 012, on which they keep records of inventory transferred to operation (DT 012) until the time it is written off due to the expiration of the life, sale, loss, etc. P. (CT 012).