Accounting info. Tax accounting of fixed assets OS tax and accounting

The remaining criteria for classifying objects as fixed assets - the presence of ownership rights to the object, private investment for more than 12 months, use for generating income as means of labor - remained unchanged in the coming year and clause 4 art. 346.16, paragraph 1 of Art. 256, paragraph 1, art. 257 Tax Code of the Russian Federation.

In accounting, the previous cost level for fixed assets has been preserved - more than 40 thousand rubles. (or in a smaller amount if the organization establishes this in its accounting policies) clause 5 PBU 6/01. Because of this, in 2016 you may have objects worth more than 40 thousand, but less than 100 thousand rubles. inclusive, which will be accounted for in accounting as fixed assets, and for “simplified” purposes, immediately written off as material expenses.

Let's consider the questions that taxpayers using the simplified tax system will have in connection with this innovation.

To which objects does the new limit on the simplified tax system apply?

Obviously to those who put into operation and paid for in 2016 Therefore, if other conditions for classifying an object as fixed assets are met, then calculate its initial cost according to the accounting rules clause 3 art. 346.16 Tax Code of the Russian Federation; clause 3.10 of Appendix No. 2 to Order of the Ministry of Finance dated October 22, 2012 No. 135n. And if she:

• <или>more than 100 thousand rubles. - this is the OS. Write off the cost of such an object evenly until the end of the current year, that is, include it in “simplified” expenses in equal shares at the end of each quarter. subp. 4 p. 2 tbsp. 346.17 Tax Code of the Russian Federation;
• <или>does not exceed 100 thousand rubles. - property relates to material expenses subp. 5 p. 1 art. 346.16 Tax Code of the Russian Federation. In the calculation of the “simplified” tax, include the value of the property at a time on the date of payment subp. 1 item 2 art. 346.17 Tax Code of the Russian Federation. And if you paid for it in advance - then on the date of receipt (transfer of ownership rights to you, if this occurs later than receipt of the property).

What if:

• date commissioning object and its date payment are “on opposite sides” from 01/01/2016;
• while the initial the cost of the object ranges from 40 to 100 thousand rubles;
• Are all non-cost conditions for classifying an object as an asset fulfilled?

What will such property be for the purposes of applying the simplification - fixed assets or material expenses? Let's see.

It is also important to find out this in order to resolve the issue of the need to recalculate the tax base for the “simplified” tax when selling such property in the future. Let us remind you that if you sell an asset before the expiration of 3 years (and if its SPI is more than 15 years - before the expiration of 10 years), from the end of the quarter in which you began to take its cost into account in “simplified” expenses, you are obliged to recalculate the tax base for all past years. since then the reporting and tax periods clause 3 art. 346.16 Tax Code of the Russian Federation. It is necessary to remove OS costs from expenses and include in expenses accrued for all this time according to the rules of Chapter. 25 NK depreciation. But for property taken into account as part of material expenses, there is no such restriction - nothing needs to be recalculated when selling it.

Commissioning in 2015, payment in 2016

Obviously, in this situation, the cost of an object with a “transitional” cost will be included in 2016 expenses. clause 2 art. 346.17 Tax Code of the Russian Federation But how and in what capacity - lump sum on the date of payment as part of material expenses or evenly until the end of the year as expenses for fixed assets?

For the purpose of applying the simplification, fixed assets include those fixed assets that are recognized as depreciable property in accordance with the “profitable” chapter. 25 NK clause 4 art. 346.16 Tax Code of the Russian Federation. It is in this chapter, or more precisely, in Art. 256 of the Tax Code and a cost threshold for recognition of fixed assets property has been established. The Law, which raised it to the level of more than 100 thousand rubles from January 1, 2016, contains the following indication: the provisions of Art. 256 of the Tax Code in the new edition applies to those objects of depreciable property that were put into operation starting from January 1, 2016. Does this instruction also apply for simplification, or is it established only for income tax?

The “increase in price” of the operating system gives the right to immediately write off a larger amount as expenses than in 2015, but in the transition period some simplifiers will have a hard time

Doubts arise due to the fact that on the simplified tax system, in contrast to income tax, to recognize the cost of fixed assets in the “simplified” costs of commissioning alone subp. 1 clause 3 art. 346.16 Tax Code of the Russian Federation not enough. More payment required clause 2 art. 346.17 Tax Code of the Russian Federation. Only after both of these conditions are met can the cost of the OS be taken into account in the cost of simplification.

However, OS costs can be included in the calculation of the tax base and in case of partial payment - within the limits of the amount paid subp. 1 clause 3 art. 346.16 Tax Code of the Russian Federation. It follows from this that the qualification of property as fixed assets for the purposes of “simplified” accounting, in principle, can occur before its full payment, in our case - in 2015 on the date of commissioning. It is then that you determine what your object is, and, if it is an operating system, you draw up documents to put it into operation in that capacity (order, act OS-1 - depending on your accounting policy). Therefore, the cost of such property should be taken into account as part of “simplified” fixed assets expenses.

A specialist from the Ministry of Finance expressed the same opinion to us.

FROM AUTHENTIC SOURCES

Head of the Department of Special Tax Regimes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

clause 1 art. 256, paragraph 1, art. 257 Tax Code of the Russian Federation, put into operation in 2015 and paid for in 2016, is classified as fixed assets for the purposes of the simplified tax system. Its cost is taken into account in expenses in 2016 evenly starting from the quarter in which the payment occurred subp. 1 item 2 art. 346.17 Tax Code of the Russian Federation. The fact is that according to the simplified tax system, fixed assets include those fixed assets that are recognized as depreciable property in accordance with Chapter. 25 Tax Code of the Russian Federation clause 4 art. 346.16 Tax Code of the Russian Federation.

And for the purposes of applying Ch. 25 of the Tax Code of the Russian Federation, the new cost criterion for classifying material assets as fixed assets is valid only for those objects that were put into operation starting from 01/01/2016 clause 7 art. 5 of the Law of 06/08/2015 No. 150-FZ; clause 1 art. 256 Tax Code of the Russian Federation” .

Payment - in 2015, commissioning - in 2016

In this situation, the first thing we do is look at what year the date of transfer of ownership of property with a “transitional” value falls. If in 2016, that is, you paid for the property in advance, classify it as material expenses for 2016. clause 2 art. 346.17 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 04/03/2015 No. 03-11-11/18801

It is more difficult if the object and ownership of it were received in 2015 and there are documents from which it is clear that you started using the object only in 2016, and not earlier (for example, acts for work to bring it to readiness for operation).

Then it is impossible to take into account its cost in expenses for the operating system in 2015, since writing off the operating system as an expense is possible no earlier than putting it into operation subp. 1 clause 3 art. 346.16, subd. 4 p. 2 tbsp. 346.17 Tax Code of the Russian Federation, and it took place only in 2016. However, at the date of commissioning in 2016, the object no longer meets the definition of OS, since it costs 100 thousand rubles. or less. And it turns out that it should be written off as material expenses. But the moment of accounting for material costs is the date of payment, regardless of the start date of use subp. 1 item 2 art. 346.17 Tax Code of the Russian Federation- already behind us, last year.

What to do? It remains to use the rule on the interpretation of all irremovable doubts and contradictions in favor of the taxpayer clause 7 art. 3 Tax Code of the Russian Federation. That is, take into account the cost of the property in the material costs of 2016 in the first quarter - regardless of the quarter of commissioning.

After all, the object became a property classified as material expenses on 01/01/2016, and the date it began to be used for material expenses is not important. In column 2 “Date and number of the primary document” of Section I of the book of income and expenses, indicate the details of the 2015 payment document for payment for this property.

A specialist from the Ministry of Finance gave us similar explanations regarding “transitional” accounting.

FROM AUTHENTIC SOURCES

“ An object with an initial cost of 40 to 100 thousand rubles. inclusive, in respect of which all non-cost conditions for classification as fixed assets are met clause 1 art. 256, paragraph 1, art. 257 Tax Code of the Russian Federation, paid for by the organization using the simplified tax system and received by it in ownership in 2015, and put into operation only in 2016, for the purposes of applying the simplified tax system does not apply to fixed assets. Its cost is included in material expenses in 2016 as of 01/01/2016, that is, in the first quarter.

Ministry of Finance of Russia

You have been using the simplified tax system since 01/01/2016, and in 2015 you were on the OSN or UTII

In this case, you have the right to take into account in the expenses under the simplified tax system the cost of the OS paid and already in use as of 01/01/2016, which was not written off in the mode that you used before switching to the simplified system. To do this, you need to accept the fixed assets for new tax accounting - within the framework of the simplified tax system - and form their new value, which you will write off as “simplified” expenses. It is determined for each OS as the price of its acquisition (construction, manufacturing, creation) minus the amount of depreciation accrued before the transition to the simplified tax system in accordance with the requirements and clause 2.1 art. 346.25 Tax Code of the Russian Federation:

• <если>last year you were at OSN - Ch. 25 Tax Code of the Russian Federation;
• <если>you came to the simplified tax system with imputation and acquired the operating system during the period of its application - the legislation on accounting.

You will write off the resulting cost as part of “simplified” expenses over a period of time that depends on the SPI object subp. 3 p. 3 art. 346.16 Tax Code of the Russian Federation.

But what if the resulting residual value falls in the range from 40 to 100 thousand rubles? It cannot be written off as materials, since the property has already been put into operation as fixed assets subp. 4 paragraphs 1 art. 346.25 Tax Code of the Russian Federation. It must be written off exactly according to the mentioned rules for fixed assets “transitioning” to the simplified tax system. After all, to review the qualifications of OS objects during the transition to the simplified tax system ch. 26.2 TC does not allow.

Composition of fixed assets, the cost of which in 2016 should meet the 100 million limit

Organizations whose residual value of fixed assets exceeds 100 million rubles are not entitled to apply simplified subp. 16 clause 3 art. 346.12 Tax Code of the Russian Federation. Starting from the quarter in which the residual value of fixed assets exceeds this limit, the simplified tax system must be switched to the general tax regime. clause 4 art. 346.13 Tax Code of the Russian Federation. In this case:

• the residual value itself is determined according to accounting data;
• you need to take the residual value of only those fixed assets that, in accordance with the “profitable” chapter. 25 Tax Codes are subject to depreciation and are depreciable property. The residual value of the remaining fixed assets must be removed from the calculation. Therefore, all new property with a cost of acquisition, construction, manufacturing, creation from 40 to 100 thousand rubles, put into operation in 2016 (the date of payment is no longer important here) clause 7 art. 5 of the Law of 06/08/2015 No. 150-FZ, although it is listed as fixed assets in accounting, it is not included in the calculation of the residual value of fixed assets for the purpose of comparison with the limit.

Is it necessary to include in this calculation old objects that you started using before 2016 and the initial cost of which exceeds 40 thousand rubles? and at the same time amounts to 100 thousand rubles?

On the one hand, ch. 25 of the Tax Code presupposes the inclusion of an object in depreciable property on the date of commissioning. That is, if the rules of Ch. 25 of the Tax Code is applied to each of your current fixed assets at the time of commissioning, then the named objects should be recognized as depreciable property and, therefore, included in the calculation.

On the other hand, fixed assets are compared with the limit at the moment. And in 2016, similar objects in accordance with the same chapter. 25 Tax Codes no longer belong to the OS. Therefore, they must be excluded from the calculation of the amount compared with the limit. A specialist from the Ministry of Finance also agrees with this.

FROM AUTHENTIC SOURCES

“In 2016, the simplified tax system should not exceed 100 million rubles. the total residual value of all fixed assets of the taxpayer with an initial cost of more than 100 thousand rubles, regardless of when they were put into operation - before January 1, 2016 or after subp. 16 clause 3 art. 346.12, paragraph 4 of Art. 346.13, paragraph 1 of Art. 256 Tax Code of the Russian Federation. The residual value of fixed assets whose initial cost is 100 thousand rubles. and less, regardless of the date of their commissioning, the calculation of the residual value of fixed assets compared with the limit is not included.”

Ministry of Finance of Russia

Another question arises when selling an old OS in 2016, the cost of which exceeds 40 thousand rubles. and at the same time amounts to 100 thousand rubles. inclusive, that is, property whose value you began to write off before 2016 as part of “simplified” expenses for fixed assets. At the time of sale, it no longer meets the definition of an OS. Is it possible on this basis not to recalculate the tax bases of previous periods if less than 3 years have passed since the end of the quarter in which you began to write off the cost of this property as expenses (less than 10 years if the TPI exceeds 15 years)?

No, you are still required to recalculate tax bases clause 3 art. 346.16 Tax Code of the Russian Federation, as well as include in 2016 expenses the amount calculated according to the “profitable” depreciation rules for the period from the beginning of the year until the sale of the object. Indeed, in this case, it is important to qualify the object as fixed assets on the date when its value begins to be written off as “simplified” expenses, that is, according to the old cost criterion.

Since 2016, the limits on the value of fixed assets have been adjusted. Accounting for property up to 100,000 rubles has a number of features, and differences may arise in tax and accounting accounting. We’ll tell you in this article how to keep track of such funds without errors and what to pay attention to.

Cost limits

In accounting, property worth up to 40,000 rubles can be legally written off as expenses at a time (PBU 6/01). This means that it does not need to be taken into account on account 01 and amortized.

The situation is completely different in tax accounting. Fixed assets more expensive than 100,000 rubles must be depreciated; anything cheaper will have to be written off immediately as expenses (Clause 1, Article 256 of the Tax Code of the Russian Federation). This rule applies only to property put into operation after December 31, 2015.

Let us summarize the rules for accounting for fixed assets.

1. OS up to 40,000 rubles

Accounting: can be written off as expenses immediately as part of the inventory or

Tax accounting:

2. OS from 40,000 to 100,000 rubles

Accounting: register it as a fixed asset and calculate depreciation.

Tax accounting: write off immediately upon commissioning as costs.

3. OS more expensive than 100,000 rubles

Accounting: register it as a fixed asset and calculate depreciation.

Tax accounting: register it as a fixed asset and calculate depreciation.

As you can see, the tax and accounting rules of OS unconditionally coincide if the property is more than 100,000 rubles. You can compare tax and accounting when purchasing an operating system less than 40,000 rubles by writing off the property as a lump sum as expenses.

In all other cases, temporary differences will arise (PBU 18/02).

However, in tax accounting, non-depreciable property up to 100,000 rubles can be written off in parts (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). But in this case, it is safer to write off in the same way property worth up to 40,000 rubles, and valued from 40,000 to 100,000 rubles.

Accounting for temporary differences using an example

Let's look at an example of how to take into account the differences that arise in accounting.

Stena LLC bought a monitor in January 2018. In the same month, the monitor was put into operation in the HR department. The cost of the monitor excluding VAT is 51,300 rubles. Useful life 36 months. According to the accounting policy, a monitor is a fixed asset in accounting, and a low-value asset in tax accounting.

Debit 01 Credit 08 - 51,300 - the monitor is put into operation.

Debit 68 Credit 77 - 10,260 (51,300 × 20%) - deferred tax liability (DTL) is reflected.

Starting from February and for 36 months, the accountant of Stena LLC will make the following entries:

Debit 44 (26, 25, etc.) Credit 02 - 1,425 (51,300: 36) - depreciation accrued in February.

Debit 77 Credit 68 - 285 (1,425 × 20%) - deferred tax liability repaid.

When purchasing property, it is important to know the nuances of its accounting. Errors can lead to incorrect income tax calculations. Incorrect entries can lead to distortion of accounting and reporting. Act in accordance with the rules of accounting policies, the Tax Code of the Russian Federation and approved PBUs, then the inspectors will not have any questions.

On January 1, 2016, changes regarding the limit on the value of fixed assets and intangible assets in tax accounting came into force.

Since 2016, the limit on the value of fixed assets and intangible assets in tax accounting has become 100 thousand rubles.

In accounting, the cost limit remains 40 thousand rubles. Tax differences arise.

Is it possible to set a value limit of 100 thousand rubles in accounting?

Having considered the issue, we came to the following conclusion:

If the corresponding amendments were not made to PBU 6/01 before January 1, 2016, then from 2016 the organization has no right to increase the limit on the value of fixed assets in accounting to 100,000 rubles.

Rationale for the conclusion:

Indeed, on January 1, 2016, the changes made to paragraph 1 of Art. 256 and paragraph 1 of Art. 257 of the Tax Code of the Russian Federation by Federal Law No. 150-FZ of June 8, 2015 (hereinafter referred to as Law No. 150-FZ).
The new edition of these rules establishes that depreciable property for profit tax purposes is property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles, and fixed assets are understood as part of the property used as means of labor for the production and sale of goods (execution works, provision of services) or for the management of an organization with an initial cost of more than 100,000 rubles.

Note:

From paragraph 3 of Art. 257 of the Tax Code of the Russian Federation it follows that no cost criteria have currently been established for intangible assets. There are no changes or amendments to this norm, which were planned to come into force on January 1, 2016.
Let us note that, as follows from Part 7 of Art. 5 of Law N 150-FZ, the norms of tax legislation do not provide for the taxpayer’s right to apply to property acquired in 2016 a cost criterion valid until January 1, 2016, and vice versa, there is no need to exclude from depreciable property objects acquired and depreciated before this date.

Thus, in tax accounting from January 1, 2016, the cost criterion, compliance with which is necessary to recognize property as depreciable, increases from 40,000 rubles to 100,000 rubles.
No such amendments were made to the accounting legislation. Perhaps the necessary changes will appear a little later, but for now, paragraph 1 of clause 5 of PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01) continues to be in effect in the following wording: “Assets in respect of which the conditions provided for in paragraph 4 of these Regulations, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories."

Thus, today, property that meets all the criteria of a fixed asset (clause 4 of PBU 6/01) can be reflected in accounting as part of the inventory only if its value does not exceed 40,000 rubles. If the cost of such an asset is in the range from 40,000 to 100,000 rubles, it should be taken into account as part of fixed assets. The accounting regulations do not contain provisions allowing an organization not to comply with these rules.

So, from pp. 4 and 7 PBU 1/2008 “Accounting Policies of an Organization” it follows that an organization can independently establish and consolidate in its accounting policies the cost criterion under consideration only if we are talking about choosing methods for valuing assets permitted by accounting legislation. In this case, clause 5 of PBU 6/01 does not provide any right of choice to the organization.

Thus, if the corresponding amendments were not made to PBU 6/01 before January 1, 2016, then from 2016 the organization has no right to increase the limit on the value of fixed assets in accounting to 100,000 rubles.

Otherwise, the organization may be brought to tax liability for incorrect reflection of material assets in the accounting accounts and financial statements (Article 120 of the Tax Code of the Russian Federation). In addition, Art. 15.11 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability for distortion of any article (line) of the financial reporting form by at least 10%.

Note:

Igor Sukharev, head of the accounting and reporting methodology department of the Ministry of Finance of Russia, noted the following regarding the future limit of fixed assets in accounting *(1): “Currently the limit for classifying property as fixed assets in accounting is 40,000 rubles (clause 5 of PBU 6 /01). The question of abandoning the limit altogether for accounting purposes is raised, while the remaining criteria for classifying property as fixed assets will remain the same: the object must be intended for the production of products (performance of work, provision of services), its service life is more than 12 months, the property should not be intended for resale and capable of generating profit. The issue is still under consideration, so it is difficult to say whether such changes will be adopted and in what time frame."

Based on materials from: http://www.garant.ru/

In tax and accounting, the limit on the value of fixed assets differs. From this article you will learn what the minimum cost of fixed assets is in 2017-2018 in accounting and tax accounting.

In accordance with the current book. By law, fixed assets are recognized as objects whose cost is at least 40 thousand rubles. Also, they must meet the following requirements:

• The main purpose of the object is to bring economic benefits;
• The property was not purchased for subsequent resale;
• It is intended for the production of products or provision of services.

It is expected that in 2018 the limit on the value of fixed assets will reach 100 thousand rubles. Thus, it will be equal to tax accounting.

Cost limit in tax accounting

In 2016, changes occurred in tax legislation, according to which in order to recognize an object as a fixed asset, its primary price must be at least 100 thousand rubles.

There are no plans to change this limit in the near future. This means that objects costing less than one hundred thousand rubles must be written off immediately, and those that are more expensive must be depreciated. The main thing is not to get confused about how to write off low-value property.

For a simpler understanding, you can use the following table:

It is important to understand that the Tax Code does not allow this limit to be regulated by accounting policies.

Consequences of introducing a limit

1. In tax accounting, you can now write off cheap objects as expenses much faster. Thanks to this, organizations receive quite significant tax savings. Also, this allows companies to update their OS fleet a little faster.
2. Due to differences in fixed asset value limits, accounting has become somewhat more complicated.
3. For companies that have a small tax profit, an increase in the limit on the value of fixed assets in taxation led to tax losses. The tax service took this negatively. At the same time, the legislation did not provide organizations with the opportunity to regulate tax costs using accounting policies.

Applying an OS cost limit in simplified and general modes

The limit on the value of fixed assets for tax and accounting purposes for organizations under the simplified and general tax regime is the same.

For companies that are on the general regime, the question of using the limit does not arise. It applies to all objects that were put into use after 2016.

However, for those companies that are on a simplified basis, the question of using the limit is not so clear-cut. This is due to the fact that write-off:

• OS is carried out in equal parts;
• Material costs are incurred in their full amount immediately after payment.

At the same time, the rules for accounting for fixed assets are the same for companies in the simplified regime and for companies in the general regime. The new limit applies to all objects that were put into use in 2016.

Key Findings

From a tax savings perspective, increasing the asset value limit has provided some benefits to companies. However, record keeping was greatly complicated.

Authors: A. Gorokhova, leading expert-methodologist at BDO Unicon Outsourcing, N. Golysheva, Ph.D. in Economics, Associate Professor of the Department of Accounting, Financial University under the Government of the Russian Federation

It seems impossible to bring accounting closer to tax accounting after increasing only in tax accounting the cost limit for recognizing property as a fixed asset. In this article we will look at several ways to optimize the accounting of fixed assets.

Since 2016, a new limit has been established on the value of fixed assets in tax accounting*(1). Before January 1, 2016, the cost criterion was 40,000 rubles; since the new year it has been increased by 2.5 times and became equal to 100,000 rubles.

This value consists of the costs of acquiring, constructing, manufacturing a fixed asset, the costs of delivery and bringing it to a state in which it is suitable for use.

The new cost criterion will apply to depreciable property objects put into operation starting from January 1, 2016. Property valued at no more than 100,000 rubles acquired after January 1, 2016 will not be recognized as depreciable *(2). And its full cost should be included in material costs as it is put into operation *(3).

Changes in the accounting of fixed assets have not yet been adopted, which means that the established limit of 40,000 rubles continues to apply.

If such amendments are not made, then after January 1, 2016, companies will need to apply the provisions of PBU 18/02 “Accounting for corporate income tax calculations” * (4) in relation to fixed assets with an initial cost of 40,001 to 100,000 rubles .

When purchasing such a fixed asset, in tax accounting its cost will be immediately included in the expenses of the current period, and in accounting it will form the cost of the fixed asset, which will be written off as expenses monthly in the form of depreciation during the useful life of the fixed asset. In this case, on the date of putting the fixed asset into operation, a deferred tax liability arises, which will be reduced monthly in the amount of 20 percent of the accrued depreciation until it is fully accrued or until the fixed asset is disposed of. In the event of its disposal, the original cost in accounting will be written off as an expense, and the deferred tax liability will be completely written off.

Example

The company purchased a new server worth RUB 82,600. (including VAT - 12,600 rubles). The useful life of the server is set by order of the manager as 36 months.

In accounting, the acquisition of fixed assets was reflected by the following entries:

Debit 08 Credit 60

70,000 rub. - costs of capital investments are reflected;

Debit 19 Credit 60

12,600 rub. - reflected input VAT on the purchased fixed assets;

Debit 01 Credit 08

70,000 rub. - the main asset has been put into operation.

In tax accounting, the cost of the acquired asset is written off as an expense at a time. In accordance with PBU 18/02, taxable temporary differences are reflected:

Debit 68 Credit 77

14,000 rub. - a deferred tax liability has been formed.

According to the organization's accounting policy for 2016, depreciation in accounting is calculated using the straight-line method. The accountant makes monthly entries:

Debit 20 Credit 02

1944.44 rub. - depreciation accrued;

Debit 77 Credit 68

RUB 388.89 - the amount of deferred tax liability was reduced.

Accounting for parts of an operating system as separate inventory objects

The accounting unit for fixed assets is an inventory item*(5).

An inventory object is recognized as an object with all fixtures and accessories, or a separate structurally isolated object, intended to perform certain independent functions, or a separate complex of structurally articulated objects, representing a single whole, and intended to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

And it is further clarified that if an item of fixed assets consists of several parts with different useful lives, such fixed assets can be accounted for as an independent inventory item only if their useful lives differ significantly. Questions arise: whether the useful life of different parts of an asset is significantly or insignificantly different from each other and how to establish this materiality.

PBU 6/01 does not explain this. This means that each organization should resolve this issue independently, taking into account the peculiarities of economic activity. The decision made must be enshrined in the accounting policy.

How can we take into account an object that consists of several parts, if each item included in the complex can perform its functions only as part of the complex, and not independently?

Arbitration practice on this issue indicates that when considering controversial situations when taking into account individual parts of fixed assets as inventory items, the decisions were divided approximately equally. The judges take into account:

• the fact of the object’s presence in the All-Russian Classifier of Fixed Assets * (6);
• the fact of the presence of an object in the Classification of fixed assets included in depreciation groups * (7);
• the presence of several parts of one object that have different useful lives, when each such part is taken into account as an independent inventory object * (8);
• the presence of individual items belonging to the complex of various functional purposes and their ability to perform their functions in a different configuration * (9).

Thus, when purchasing a fixed asset worth from 40,001 to 100,000 rubles, which is a complex of structurally articulated objects, the company can divide it into several parts, but must be ready to explain its actions to the inspectors.

For example, various parts of a computer (printer, Wi-Fi router, monitor) increase its cost, because the unit of accounting for fixed assets is an inventory object, and its composition should include any items that have general management and can only work as part of the complex , and not independently. A printer (Wi-Fi router, monitor, etc.) cannot work without a computer. Therefore, according to tax authorities, the cost of the printer must be included in the cost of the computer and taken into account together as a single inventory item. However, there is a way out of this situation. The definition of fixed assets that tax authorities use is contained in PBU 6/01. The same document states that if one object has several parts that have different useful lives, each such part is accounted for as an independent inventory item. Thus, in order to take into account different parts of a fixed asset as separate objects, you only need to establish different periods of their useful life. Let us remind you that the company sets its own useful life of a particular fixed asset. Term limits are defined in the Classification of fixed assets. Based on this classification, the head of the company approves the specific useful life of such property. In addition, each part of the computer has its own OKOF code and performs its own functions. This means that these parts can be taken into account separately from each other * (10).

Example

The company purchased a computer and a multifunctional device (hereinafter referred to as the MFP). The cost of the computer is 35,400 rubles. (including VAT), the cost of the MFP is 23,600 rubles. (including VAT).

The useful life of the computer was set at 36 months, and the MFP at 30 months.

In this situation, each object will be taken into account separately and the price of each of them will not exceed 40,000 rubles. in accounting.

The computer will be taken into account in the cost of 30,000 rubles, and the MFP - 20,000 rubles. In tax accounting, these objects will be taken into account as part of the company's expenses. In accounting, this property also may not be reflected as part of fixed assets, but reflected as part of inventories*(11).

Resolution of the Federal Arbitration Court of the Moscow District of February 4, 2008 N KA-A40/13427-07-2

Reducing current period expenses in tax accounting

Considering the economic situation in the country in the last two years, it is possible that many companies, when purchasing fixed assets that can be assembled into one object costing more than 100,000 rubles, will decide to deliberately inflate the original cost in tax accounting in order to avoid losses in the current tax period. To do this, you can again use the norms of PBU 6/01, which establish both for accounting and tax accounting that the inventory item should include any items that have general management and can only work as part of the complex, and not independently.

Example

The company installed a new access control system in the office, including monitors, video cameras and magnetic locks with electronic card readers. The total cost of this system, including installation costs, amounted to 280,000 rubles. excluding VAT. The company decided to account for this system as a single inventory item with a single useful life in order to avoid income tax losses in the current tax period.

Separate accounting of costs associated with the acquisition of operating systems

The historical cost of depreciable property depends on the classification of the costs associated with its acquisition. If some types of costs can be taken into account under different items, then the company itself decides to assign such costs to one or another group of expenses. After all, any company has the right to independently decide how exactly it should reflect costs, which with equal justification can be simultaneously attributed to several groups of expenses * (12). For example, expenses for consulting or intermediary services associated with the acquisition of a fixed asset in tax accounting can either increase its cost or be taken into account as other expenses * (13). Do not forget that the chosen option must be recorded in the accounting policy.

If expenses are directly related to the acquisition of a fixed asset, then they are included in the initial cost of the object * (14). In most clarifications, the Russian Ministry of Finance is of the opinion that all additional costs incurred during the acquisition of a fixed asset are included in the cost of the object, since such costs are directly related to the acquisition of property and the possibility of its use * (15). Therefore, in order not to include overhead expenses in the cost of a fixed asset in accounting, it is very important to document that these expenses are not directly related to its acquisition.

It is advisable to use this opportunity when purchasing property, the cost of which, including overhead costs, is slightly more than 40,000 rubles. This method will allow you to set the initial cost in accounting below 40,000 rubles. At the same time, the key point for dividing costs into two parts is their documentation. The issued invoice and payment document must indicate that a consulting service was provided that is not directly related to the acquisition of a fixed asset, and not services for installation and commissioning of equipment. A separate acceptance certificate must be issued for the cost of such consulting services.

Example

To create a comfortable environment for employees, the company installed air conditioning in the office. The cost of the air conditioner is 35,000 rubles, installation costs amounted to 8,000 rubles. excluding VAT. The air conditioner was put into operation that same month. By agreement with the supplier, installation costs were documented in the documents as consulting services on the operation of the air conditioning system. The company classified these services in accounting and tax accounting as other expenses, and they were not included in the initial cost of the fixed asset.

Since the air conditioner was purchased to provide employees with normal working conditions and its initial cost did not exceed 40,000 rubles, the company included its cost in other expenses of the current period in accounting and tax accounting.

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*(1) Federal Law No. 150-FZ dated 06/08/2015 (hereinafter referred to as Law No. 150-FZ); clause 1 art. 256, paragraph 1, art. 257 Tax Code of the Russian Federation

*(2) clause 7 of Art. 5 of Law N 150-FZ

*(3) sub. 3 p. 1 art. 254 Tax Code of the Russian Federation

*(4) approved by order of the Ministry of Finance of Russia dated November 19, 2002 N 114n (hereinafter referred to as PBU 18/02)

*(5) clause 6 of PBU 6/01, by order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (hereinafter referred to as PBU 6/01)

*(6) approved fast. State Standard of the Russian Federation dated December 26, 1994 N 359 (hereinafter - OKOF); fast. AS UO dated 02/09/2015 N F09-9862/14; decision of the Samara Region Court of October 23, 2014 in case No. A55-5190/2014

*(7) approved fast. Government of the Russian Federation dated 01.01.2002 N 1 (hereinafter - Classification of fixed assets)

*(8) post. FAS MO dated January 21, 2011 N KA-A40/16849-10

*(9) post. FAS UO dated 07/03/2008 N F09-4736/08-S3 (by determination of the Supreme Arbitration Court of the Russian Federation dated October 30, 2008 N 14167/08, the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review by way of supervision was refused), FAS ZSO dated December 25, 2006 N F04- 8050/2006(29353-A81-37)(29002-A81-37)