Tax accounting of fixed assets in 2017-2018yearscompanies must take into account current changes in legislation. Despite the fact that the basic approaches and principles have not changed, firms should take into account some nuances. This article is devoted to what it is important for specialists to focus on first in order to correctly maintain OS records.

What property is considered depreciable for tax purposes in 2017-2018?

In 2017-2018, property that is used by the company for the purpose of generating income and that belongs to the company by right of ownership should still be considered depreciable. In this case, the useful life of such property must be more than 12 months, and the initial cost must exceed 100,000 rubles. (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

PLEASE NOTE! The cost limit should apply only to those fixed assets that the company put into operation after 01/01/2016 (Clause 7, Article 5 of the Law “On Amendments to the Tax Code of the Russian Federation” dated 06/08/2015 No. 150-FZ).

If the company plans to use the property in its core business for more than 12 months, the following options are possible:

• if the company put the property into operation before 01/01/2016, it is recognized as fixed assets if its value is more than 40,000 rubles;
• if the property was put into operation after 01/01/2016, then it can be taken into account as fixed assets only if its value exceeds 100,000 rubles.

On the procedure for accounting for fixed assets worth up to 100,000 rubles. can be read in the article .

What's new in the rules for tax accounting of fixed assets in 2017-2018

An innovation for 2017 is a new classification of fixed assets included in depreciation groups, based on the new OKOF (Order of Rosstandart dated December 12, 2014 No. 2018-st, Government Decree of the Russian Federation dated January 1, 2002 No. 1 as amended by Government Decree dated July 7, 2016 No. 640) .

PLEASE NOTE! The new classification of fixed assets, applied since 2017, is intended only to determine the useful life of fixed assets for the purpose of calculating income tax. Decree of the Government of the Russian Federation dated July 7, 2016 No. 640, para. 2 clause 1 of the Decree of the Government of the Russian Federation dated 01.01.2002 No. 1, providing that the classification of fixed assets can be used for accounting purposes, is excluded.

In the new classification, fixed assets are grouped differently:

• the codes and names of fixed assets have changed;
• objects were added that were not in the old classification;
• Some items have been moved from one depreciation group to another.

For example, trucks with a carrying capacity of 3.5 to 5 tons in the old OKOF were included in the 4th depreciation group (SPI - from 5 to 7 years), and in the new one they belong to the 5th depreciation group (SPI - from 7 to 10 years).

Naturally, in such a situation, accountants asked questions: what SPI is used for fixed assets put into operation before 01/01/2017 and is it necessary to recalculate income tax on objects for which the SPI has changed? Accountants were able to see the answers to these questions in the letter of the Ministry of Finance of the Russian Federation dated November 8, 2016 No. 03-03-RZ/65124, in which it was explained that in relation to fixed assets put into operation before January 1, 2017, the SPI determined by the taxpayer when introducing them is applied into operation (letter of the Ministry of Finance of the Russian Federation dated November 8, 2016 No. 03-03-RZ/65124).

In 2018, companies had the opportunity to reduce their income tax (or advance payments for this tax) by using an investment tax deduction. The company can choose the method of writing off the cost of the operating system:

• calculate depreciation;
• or apply an investment deduction.

Find out more from the publications:

How to deal with VAT on purchased OS

The Tax Code of the Russian Federation establishes 2 possible methods of accounting for the amount of input VAT on newly purchased fixed assets:

• accept for deduction in the tax base for VAT (as for most raw materials and materials used by the enterprise in production);
• include the amount of VAT in the cost of fixed assets, at which such fixed assets will be accepted for accounting for both accounting and tax purposes.

The choice of a specific accounting method depends on the fulfillment of certain criteria prescribed in paragraph 2 of Art. 171 Tax Code of the Russian Federation.

In particular, a company can deduct input VAT if the following conditions are met:

• the company intends to use the operating system only for activities subject to VAT;
• The fixed asset was accepted for accounting by the company;
• There is an invoice from which you can determine the amount of input VAT on the OS.

IMPORTANT! A deduction for fixed assets can be claimed within 3 years following the period when the fixed assets were accepted for accounting. If the deadline is missed, the deduction cannot be used (letter of the Ministry of Finance of Russia dated 02/05/2016 No. 03-07-11/5851).

Look for another nuance of the OS deduction in the article .

If a company has purchased an OS that will be used in activities not subject to VAT, then the company includes VAT in the accounting value of the OS.

If the fixed assets in an enterprise can serve the purposes of both VAT-taxable and non-taxable activities, then part of the input VAT reduces the VAT base, and the remaining part should be taken into account in the cost of the fixed assets (clause 4 of Article 170 of the Tax Code of the Russian Federation) based on the proportion of revenue from the relevant types of activities in the total turnover of the company for the tax period.

Initial cost of fixed assets in accounting

If a company receives/purchases fixed assets, the primary task for the accounting specialist is to calculate the cost of the fixed assets at which it will be accepted for accounting.

As follows from paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of an operating system is calculated as the sum of all costs that the company incurred in connection with the acquisition of such an operating system.

This value in tax accounting can be formed by:

• amount paid to the OS seller;
• input VAT, if such OS will serve the purposes of the company’s VAT-free activities, as discussed above;
• costs of delivering the OS to the purchasing company;
• other costs associated with preparing the OS for work (it is important that without such work the company could not use the OS in its activities, otherwise these costs will not form the initial cost of the OS);
• customs duties, fees, state duties, etc.;
• some other costs that are directly related to the company’s acquisition of an OS (the list is open).

PLEASE NOTE! It should be remembered that for tax purposes, the initial cost does not include interest on the loan that the company took out to purchase the operating system. In accounting, the approach is different: interest forms the initial cost of the asset.

For information about the situation in which property with an initial cost that is less than the limit established for classification as depreciable property may be included in the fixed assets, read the material .

What is important to remember in order to correctly determine the useful life of the OS

Determining the useful life of an asset often causes difficulties for tax accounting specialists.

Let's consider an approximate algorithm of actions to determine the SPI for the OS.

Step 1. We determine which OS group the object purchased by the company belongs to. To do this, we study the OS classification approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 as amended by Government Decree No. 640 dated July 7, 2016 (hereinafter referred to as classification 1), and correlate a specific OS with the corresponding groups. In this case, it is important to pay attention not only to the names in classification 1, but also to the notes, since the legislator could exclude any OS from the group or, on the contrary, add others.

IMPORTANT! If in classification 1 the OS group is named, then to find out whether the company’s OS object is included in such a group, you need to use OKOF.

After compliance has been established, the company takes the SPI framework prescribed in classification 1 for the depreciation group and sets for its operating system any SPI that corresponds to the interval values ​​of classification 1. This is stated in the letter of the Ministry of Finance of Russia dated March 31, 2016 No. 03-03- 06/1/18112.

Step 2. If it was not possible to determine the SPI using OKOF, the company must do this through its own calculations based on technical documents of OS manufacturers (clause 6 of Article 258 of the Tax Code of the Russian Federation).

Nuances of using bonus depreciation

The depreciation bonus is the next point, which any specialist in asset accounting in an organization should also have a clear understanding of.

IMPORTANT! Bonus depreciation can only be used for tax accounting purposes. Its use does not affect the financial statements in any way.

The essence of the depreciation bonus comes down to the following: at the time of acquiring an operating system, a company can immediately write off up to 30% of the original cost of the operating system as expenses, thus significantly reducing the tax base for income tax.

At the same time, we should not forget that such a premium can be applied not only to new operating systems, but also to existing ones that have undergone modernization.

For more information about modernization, see the article .

PLEASE NOTE! For a company that has decided to apply bonus depreciation, it is important to consolidate the corresponding provision in the accounting policy, describing the procedure for its application (to which groups of fixed assets it applies, what is the amount of the bonus, etc.).

However, the company should be aware that the depreciation bonus can immediately reduce the initial cost of the fixed asset by 30%, which means that depreciation on the object in subsequent tax periods will be accrued in a significantly smaller amount. Despite the tax savings in the 1st tax period (when the asset was accepted for accounting), in subsequent periods the use of such a premium will increase the company’s tax costs.

For methods of depreciation of fixed assets, see the article .

How does the sale of OS affect tax accounting?

When selling fixed assets, a company may have tax consequences both in terms of VAT and income tax.

In terms of VAT, organizations must first of all understand that the input VAT previously accepted for deduction on the OS being sold does not need to be restored for payment. Even if the OS is sold at a price less than its residual value (clause 3 of Article 170 of the Tax Code of the Russian Federation).

However, there is an exception to this rule: if the company did not sell, but transferred its fixed assets to the authorized capital of another company, it will have to restore the input VAT previously accepted for deduction on the transferred fixed assets in proportion to its residual value (subclause 1, clause 3 of Art. 170 of the Tax Code of the Russian Federation).

PLEASE NOTE! The residual value is calculated according to accounting data as the original cost minus the accrued total depreciation.

When a company sells an operating system, the tax rate may be applied differently. So, the following options are possible:

• The company accounted for fixed assets without input VAT. Then VAT is charged on top of the sale price at the standard rate of 18%.
• Input VAT was included in the accounting cost of the fixed assets. In this case, the amount of VAT is determined at the calculated rate (18/118) in relation to the difference between the sale price and the residual value of fixed assets according to the accounting data of the selling company (clause 3 of Article 154 of the Tax Code of the Russian Federation).

In terms of income tax, the sale of fixed assets entails the following consequences:

• the company generates taxable income in the amount of the selling price of the fixed assets (excluding VAT);
• as part of the expenses, the company indicates the residual value of the fixed assets;
• if a loss is generated as a result of the operation, the company begins to write it off evenly over the remaining SPI for the sold object (clause 3 of Article 268 of the Tax Code of the Russian Federation).

PLEASE NOTE! In the event of the sale to a related party of fixed assets for which the depreciation bonus mechanism was applied earlier than 5 years from the date of their commissioning, the amounts of the depreciation bonus are subject to restoration and inclusion in the tax base for income tax (clause 9 of Article 259 Tax Code of the Russian Federation).

Reflection of OS liquidation in tax accounting

The operating system in an enterprise can be disposed of not only due to sale, but also as a result of, say, liquidation.

If a fixed asset is liquidated, then the question of the need to restore VAT becomes relevant. Despite the fact that the liquidation of objects before their useful life expires is not included in the list of cases when it is necessary to restore VAT, the Ministry of Finance of the Russian Federation believes that VAT should be restored (letter of the Ministry of Finance of Russia dated February 17, 2016 No. 03-07-11 /8736, dated 03/18/2011 No. 03-07-11/61, dated 01/29/2009 No. 03-07-11/22).

However, this point of view does not find support in the courts (see the ruling of the Supreme Arbitration Court of the Russian Federation dated July 15, 2010 No. VAS-9903/09 in case No. A32-26937/2008-19/491, resolution of the Administrative Court of the North Caucasus District dated October 29, 2014 No. F08 -7499/2014 in case No. A53-17381/2013, FAS North Caucasus District dated November 23, 2012 in case No. A32-36919/2011, FAS Moscow District dated March 23, 2012 in case No. A40-51601/11-129-222 , FAS Volga District dated January 27, 2011 in case No. A55-7952/2010, FAS West Siberian District dated December 15, 2009 in case No. A45-4004/2009, FAS Central District dated March 10, 2010 in case No. A35-8336\08 -C8).

In this case, the company can deduct VAT on work related to the liquidation process, but only after the acceptance certificate for the relevant work has been signed and an invoice for this work has been received (clause 6 of article 171, clause 1 of art. .172 Tax Code of the Russian Federation).

In terms of income tax, when liquidating an operating system, certain consequences arise:

• the residual value of fixed assets and liquidation costs are included in non-operating expenses (subclause 8, clause 1, article 265 of the Tax Code of the Russian Federation);
• the market value of materials that the company received as a result of the liquidation of the OS is taken into account as non-operating income (clause 13 of Article 250 of the Tax Code of the Russian Federation).

If an enterprise adheres to the above position of the Ministry of Finance of the Russian Federation on the issue of restoring VAT on liquidated fixed assets, then the restored VAT is subject to inclusion in other expenses (clause 3 of Article 170, Article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 4, 2016 No. 03-07- 11/25579).

Results

The mechanism for accounting for fixed assets in 2017-2018 basically remained the same. From January 1, 2017, the classification of fixed assets included in depreciation groups has changed.

From 01/01/2018, companies have the right to choose how to take into account the cost of fixed assets when calculating income tax: charge depreciation or apply an investment tax deduction.

To correctly reflect fixed asset accounting transactions in reporting, it is important to understand how the IPI of an object is determined, how its initial and residual value is calculated, how acquisition and sale transactions affect the mechanism for assessing VAT and income tax. In addition, the issues of calculating depreciation for fixed assets are of great importance.

To determine which objects can be classified as low-value fixed assets, from what amount 2019 should be calculated and how to take them into account, we will determine the maximum limits.

Cost limits have been adjusted. Now, fixed assets subject to immediate write-off on the balance sheet should include objects that cost 10,000 rubles or less. Let us recall that until 2019, fixed assets with a value of up to 3,000.00 rubles were recognized as such property.

How much should I charge 100% depreciation on fixed assets this year? The cost limits have also been adjusted: from 10,000 to 100,000 rubles.

For fixed assets costing more than 100,000 rubles, depreciation should be calculated in accordance with the chosen method. Let us remind you that in 2019 there are three methods for calculating depreciation:

• linear is the only method available until this year;
• reducing balance method;
• method of writing off the cost in proportion to the products produced.

Consequently, all property of an institution worth up to 100,000 rubles can be classified as “low value”.

The organization is obliged to consolidate the key points of accounting for fixed assets, including low-value property, in its accounting policies. Otherwise, problems with the Federal Tax Service cannot be avoided.

Features of OS recognition

Last year, new federal accounting standards radically adjusted the procedure for recognizing fixed assets. Key changes are enshrined in Order of the Ministry of Finance No. 257n. Officials also presented methodological recommendations for the transition to new standards in Letter No. 02-07-07/79257 dated November 30, 2017.

So, what constitutes fixed assets in accounting in 2019? Let's look at the key points. First of all, we will determine from what amount the organization’s property is considered a fixed asset. To do this, we turn to the current accounting instructions and establish that a fixed asset is recognized as an object that meets the following requirements:

1. The period of use of the property is 12 months or more.
2. It is planned to use it to carry out activities and (or) make a profit.
3. No further sale or transfer to third parties is contemplated.

There are no minimum or maximum price restrictions. Therefore, regardless of cost, any object can be classified as OS if it meets the above requirements. This means that the question: what amount of fixed assets starts in 2019 is not relevant. An asset can be classified as fixed assets regardless of its cost indicators, the cost paid, as well as other similar costs that were incurred for the purpose of creating, assembling or constructing property assets.

Fixed assets up to 10,000 rubles in 2019: accounting features

Such fixed assets are accounted for in off-balance sheet account 21. The value of the property is reflected in cash equivalent:

• at the actual or original price, confirmed by documents;
• at a conditional price equal to one ruble (Letter of the Ministry of Finance of Russia dated 04/01/2010 No. 02-06-07/1169).

Example. The institution purchased the lamp for 3,500.00 rubles. The accountant reflected the transactions:

Depreciation of fixed assets in 2019 in budgetary organizations, as well as in autonomous and government institutions, is not accrued for this group of property objects! In other words, the value of the property is written off at a time to the current expenses account or to the main production account, and such assets are not taken into account on the balance sheet. At the same time, the object is accounted for in a special off-balance sheet account, which allows for reliable analytical accounting.

Accounting for fixed assets with a price from 10,000 to 100,000 rubles

Property is accounted for in 101 accounts. Reflected at original cost. Upon commissioning, depreciation in the amount of 100% is charged to account 401 20 “Current expenses” or to account 109 XX “Costs for the manufacture of products, provision of services, performance of work.”

Example. The institution purchased the machine for 25,000.00.

Let us remind you that for this category of assets it is permissible to maintain group accounting. However, group accounting of fixed assets in budgetary institutions in 2019 can only be carried out if the following conditions are met:

1. OS are homogeneous, in other words, the entire group of objects has the same characteristics (price, name, manufacturer, purpose, technical characteristics).
2. Assets refer to business or production equipment or stage and production facilities. For example, decorations, furniture, props and props.
3. The cost of such assets cannot exceed 100,000 rubles (inclusive) per unit. If the initial valuation is above the maximum indicator, then accounting for fixed assets in budgetary institutions in 2019 should be carried out separately, without combining them into groups.

As you know, from January 1, 2018, the first five federal accounting standards for public sector organizations will come into force:

• Standard "Conceptual basis of accounting and reporting of public sector organizations", approved by order of the Ministry of Finance of Russia dated December 31, 2016 N 256n;
• Standard "Presentation of accounting (financial) statements", approved by order of the Ministry of Finance of Russia dated December 31, 2016 N 260n;
• Standard "Fixed assets", approved by order of the Ministry of Finance of Russia dated December 31, 2016 N 257n;
• Standard "Rent", approved by order of the Ministry of Finance of Russia dated December 31, 2016 N 258n;
• Standard "Impairment of Assets", approved by Order of the Ministry of Finance of Russia dated December 31, 2016 N 259n

What correspondence needs to be reflected during the inter-reporting period?

All correspondence on the recognition of objects as part of fixed assets - real estate, as well as on the transfer of fixed assets to new accounting accounts are carried out during the inter-reporting period.

Accounting entries are reflected using account 0 401 30 000 “Financial result of previous reporting periods” based on the Accounting certificate (f. 0504833).

Let's look at these situations with examples.

Example 1.

On the account 0 101 12 000 at a cost of 100,000 rubles. The budgetary institution has made inseparable improvements to the leased property; accrued depreciation on inseparable improvements is RUB 40,000. From 01/01/2018, a leased property as an object of financial lease is recognized as a fixed asset. Its accounting will be organized on account 0 101 12 000. The cadastral value of the object is 2,000,000 rubles. During the inter-reporting period, the following accounting entries should be recorded for the recognition of a new fixed asset item:

• Debit 0 104 12 000 Credit 0 101 12 000 Amount RUB 40,000.00 - Write-off of depreciation accumulated as of the date of revision of the value of real estate objects (in reducing the value of the object.
• Debit 0 101 12 000 Credit 0 401 30 000 Amount RUB 1,940,000.00 - Increase in the value of the property to the current cadastral value.

Example 2.

Real estate objects registered before January 1, 2018 on accounts 0 101 13 000 “Structures - real estate of the institution” must be transferred to accounting on accounts 0 101 12 000 “Non-residential premises (buildings and structures) - real estate of the institution”. Such a transfer is carried out during the inter-reporting period using accounting entries:

• Debit 0 401 30 000 Credit 0 101 13 000
• Debit 0 101 12 000 Credit 0 401 30 000

The transfer of the book value of the structure from account 101 13 to account 101 12 is reflected

• Debit 0 104 13 000 Credit 0 401 30 000
• Debit 0 401 30 000 Credit 0 104 12 000

The transfer of accumulated depreciation for the object is reflected

We answer your questions

>Question: If a government institution rents premises from a private person, but does not incur any costs associated with the maintenance of this premises, is it necessary to apply the new GHS “Rent” in this case?

Answer: Yes, because a lease agreement has been concluded, which means that the new GHS “Rent” must be applied.

>Question: I am generally interested in the transfer of fixed assets to new standards, from which accounts to which should I transfer?

Answer: Transfer of fixed assets in budget (accounting) accounting upon the first application of the GHS "Fixed Assets" (as of January 1, 2018) to another group of fixed assets or to another category of accounting objects, as well as reflection on balance sheet accounts of newly recognized assets at the first application of objects (assets) is carried out during the inter-reporting period using account 0 401 30 000 "Financial result of previous reporting periods" on the basis of an Accounting certificate (f. 0504833), generated on the basis of data from the Inventory of fixed assets carried out by the accounting entity in the manner established them within the framework of accounting policies. Thus, buildings accounted for in accounts 101.X3 as of January 1, 2018 must be transferred to accounts 101.X2, and the library collection from accounts 101.X7 to accounts 101.X8. To account for the group of fixed assets "Perennial Plantings" from January 1, 2018, the account 0 101 07 000 "Biological Resources" is intended, and for the group of objects "Investment Property" the account 0 101 13 000 "Investment Property" is intended.

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Since 2018, quite serious changes in the field of accounting and tax accounting have begun to take effect for individual entrepreneurs and organizations. Officials developed and approved a number of bills that affected almost all major taxes, tax reporting and accounting provisions. What changes in work await accountants in 2018?

Starting from January 1, 2018, 5 new accounting standards, adopted by the Ministry of Finance of the Russian Federation on December 31, 2016, come into force in the Russian Federation:

• No. 256n “Conceptual basis of accounting and reporting for public sector organizations” - establishes the concepts and terms that are used in accounting and reporting.
• No. 257n “Fixed Assets” (Fixed Assets) - a new classification and grouping of fixed assets, new boundaries for the cost of fixed assets and the procedure for calculating depreciation are determined.
• No. 258n “Lease” – a division of lease into operating and financial (non-operating) is introduced.
• No. 259n “Depreciation of assets - uniform signs of impairment of assets, their recognition in accounting and the procedure for reporting are determined.
• No. 260n “Provision of accounting (financial) statements - establishes requirements for the composition, deadlines, rules for submitting reports and determines the data required for public provision.

Important! From 2018, only part of the changes in accounting will come into force. In total, 24 more standards are planned to be approved during 2019-2020.

The procedure for developing new accounting rules is established by order of the Ministry of Finance of the Russian Federation No. 170n dated October 31, 2017. Upcoming changes will concern the rules for developing accounting policies, principles for generating cash flow reports, algorithms for reporting contingent assets, contingent liabilities, etc.

Innovations in tax accounting

As of today, amendments to tax legislation have already been approved, which accountants will need to take into account in 2018. The innovations affected the following tax payments:

• : the list of income that is allowed not to be taken into account in the process of calculating this tax has been expanded, the procedure for accounting for expenses for personnel training and R&D has been changed, the list of organizations that are allowed to use a 0% rate has been expanded.
• Organizational property tax: the procedure for applying benefits has been changed and the rules for applying cadastral value have been determined.
• VAT: the list of transactions that are exempt from VAT or taxed at a rate of 0% has been added, a tax free system will appear, the rights to deduct VAT and the list of non-taxable transactions have been limited.

Important! Expected forecasts to increase the VAT rate to 22% did not come true. The reform has been postponed to 2019.

• Personal income tax: the list of non-taxable payments has been expanded, the procedure for paying fees on winnings from gambling and on certain ruble bonds of Russian organizations has been changed.
• Insurance premiums: limits have been established for calculating premiums, types of activities have been identified for which it is possible to apply reduced tariffs under a simplified system.
• Land tax: a procedure has been developed for calculating collection amounts in the event of a change in the category of land.
• Transport tax: part of the increasing coefficients used to calculate the amount of tax for expensive cars has been cancelled.

New taxes

Tax accounting news 2018 includes not only standard, well-known payments, but also the introduction of two new fees:

• An additional income tax is a pilot project that will replace the mineral extraction tax. At the first stage, it will apply to the activities of oil production companies.
• Resort fee - an additional fee that will be collected from individuals (vacationers) by sanatoriums, holiday homes, hotels in 4 regions of the Russian Federation: Stavropol and Krasnodar territories, Altai and the Republic of Crimea. It will come into effect on May 1, 2018.

Professional standard

Among the news of 2018 for accountants is the emergence of a new professional standard developed by the Institute of Professional Accountants (IPA). It spells out the requirements that will be needed for different positions. Among them:

• level of education;
• experience;
• professional skills;
• experience;
• range of responsibilities and tasks.

In addition to accounting and reporting, accountants are required to:

• maintaining reports on the activities of companies with divisions;
• maintaining and submitting consolidated financial statements;
• provision of services in the field of accounting;
• proficiency in working with accounting programs;
• the need for advanced training.

Note! The easiest option to prove compliance with the standard is to undergo testing at one of the training centers accredited by the IPB.

Fines system

One of the most important changes for accountants in 2018 is the tightening of penalties for errors in accounting and tax reporting. At the same time, the Ministry of Finance has put forward an initiative to differentiate fines for accountants who are registered in commercial companies and budget organizations. The latter are subject to large fines. For example, filing unreliable financial statements will cost the chief accountant of a commercial organization a maximum of 10,000 rubles, while for public sector employees the maximum amount is 50,000 rubles. For tax offenses (for example, non-payment of insurance premiums), it is also planned not only to tighten fines, but also to introduce criminal liability.

Additionally, the Ministry of Finance, in cooperation with the Federal Tax Service, has developed amendments to the Tax Code that will allow individuals and legal entities to pay fines for each other. Until 2018, the ability to pay for third-party organizations (and individuals) was provided only for tax payments and insurance premiums. It is planned that these changes will take effect starting from the second half of the year.

Video about innovations:

Fixed assets are company property that is used for more than 12 months to produce products, provide services or perform other work. What to keep records of fixed assets in 2018 and how to calculate depreciation - you will learn from this article.

Attention! Companies are required to pay property tax on their fixed assets. The following will help you correctly determine the amount of tax and successfully report on it:

The BukhSoft program will accept fixed assets of any complexity for accounting. Operations and documents comply with all legal requirements. Try it for free:

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How to account for fixed assets in accounting and tax accounting

A fixed asset is not any property of a company. There are a number of criteria by which assets are classified as OS:
1. the object is intended for use in production, performance of work or provision of services, as well as for management needs or rental;
2. the object will be used for more than 12 months;
3. the object is not intended for sale;
4. the object is capable of bringing economic benefits.

These criteria in 2018 remained the same as in 2017. They are reflected in paragraph 4 of PBU 6/01 by order of the Ministry of Finance of Russia No. 26n. Examples of operating systems: buildings, structures, equipment, computers, cars, tools, etc.

In accounting, a fixed asset is recognized as an asset if its value is above 40 thousand rubles. In tax accounting, the criterion for classifying property as fixed assets is the value above 100 thousand rubles (clause 5 of PBU 6/01, clause 1 of Article 256 of the Tax Code of the Russian Federation).

Accounting for fixed assets worth up to 100 thousand rubles. inclusive

Property worth up to 40 thousand rubles in accounting is written off immediately as part of inventories or is registered as fixed assets and depreciation is charged. In tax accounting, such assets are written off either immediately upon commissioning, or gradually taking into account the period of its use.

Assets worth more than 40 thousand rubles in accounting are classified as fixed assets and depreciated, and in tax accounting these costs are written off immediately upon commissioning or gradually. There is a difference between accounting and tax accounting, which is called temporary (PBU 18/02).

Depreciation is the regular write-off of part of the cost of an object as current expenses. All fixed assets that form a temporary difference are subject to depreciation, except for land plots, environmental management facilities and museum objects. But the provisions established in subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation allow non-depreciable property to be taken into account in expenses not at once, but gradually. The company itself prescribes in its accounting policy how it will take into account the low value in accounting and accounting records.

If the cost of objects is from 40,000 to 100,000 rubles. the company writes off gradually, then cheaper property (no more than 40,000 rubles) must be taken into account in the same way. More details - letter of the Ministry of Finance of Russia dated May 20, 2016 No. 03-03-06/1/29124. In tax accounting, it is impossible to reflect a low value in different ways depending on the cost.

Depreciation methods:
– linear;
– reducing balance;
– write-off of cost based on the sum of the numbers of years of useful use;
– write-off of cost in proportion to the volume of production.

An example of calculating depreciation using the method of writing off cost by the sum of the numbers of years of useful use
Romashka LLC bought a computer in January 2017. The computer was also put into operation in January. The cost of the monitor without VAT is 72,000 rubles. Useful life – 36 months. In accounting, a computer is a fixed asset, but in tax accounting it is a low-value asset.
Debit 01 Credit 08
– 72,000 – the computer is put into operation;
Debit 68 Credit 77
– 14,400 (72,000 × 20%) – deferred tax liability (DTL) reflected;
Debit 44 Credit 02
– 2,000 (72,000: 36) – depreciation accrued in February;
Debit 77 Credit
– 68,400 (2,000 × 20%) – deferred tax liability repaid.

Accounting for fixed assets worth more than 100 thousand rubles.

All property worth more than 100,000 rubles is classified as fixed assets in accounting and accounting records. In tax accounting, assets worth more than 100,000 rubles that were put into operation after December 31, 2015 must be depreciated. All objects cheaper than this amount can be written off at a time (Article 256 of the Tax Code of the Russian Federation).

Example of monthly straight-line depreciation method
Romashka LLC bought a drilling machine worth 700,000 rubles (excluding VAT) in April 2017. Useful life – 3.5 years (42 months). 700,000 rub. / 42 months = 16,666.67 – monthly depreciation amount. After the first month of operation, that is, 05/31/2017, Romashka LLC writes off the cost according to the entries: Debit 20 – Credit 02.

OS transactions in 2018

How to calculate depreciation in an accounting program

1C:Enterprise

1. To calculate depreciation for a month, create a document Regular operation in the Operations menu with the operation type Depreciation and depreciation of fixed assets.

2. In the Period field, set the accrual month, click Execute. Close the document.

3. To view transactions, open the Scheduled transaction document and click Show transactions and other document movements.