Legal regime of certain types of state property. Legal regime of certain types of property of an entrepreneur

Are you here: Starting a business

It would be a contradiction to have something external as one’s own if the concept of possession did not allow for different meanings, namely, sensory and intelligible possession, and if by the first we did not understand physical, and by the second purely legal possession of the same object. It is possible to have something externally yours only in a legal state in the presence of power that establishes public laws, i.e. in a civil state. Entrepreneurs without the formation of a legal entity (individual entrepreneurs) have the right to own buildings, structures, equipment, machinery, land plots, other things used in the production process and in commercial activities, money, securities, intangible objects (industrial designs, trademarks, know-how, trade secrets, brand names, etc.). An individual entrepreneur is liable for all his obligations (including to hired employees) with all property owned by him, which, according to the current legislation, can be foreclosed upon, including property used and not used in business activities. An exception is the property specified in Appendix I to the Code of Civil Procedure of the RSFSR, which cannot be levied under enforcement documents.

First group. The founders (participants) have only rights of obligation to the property of the legal entity they created, i.e. the right to demand the allocation of a monetary share (including when leaving the founders - allocation in kind is possible only if this is directly provided for by the constituent documents, in case of liquidation - liquidation quota). The first group includes legal entities - owners of property assigned to them by the founders (participants): business societies, business partnerships, production and consumer cooperatives. Second group. The founders (state or municipal authorities or management) retain ownership of the property assigned to the legal entity they created. Legal entities themselves - unitary enterprises and institutions - do not have the right of ownership of assigned property. Their property rights are limited and reflect the transitional nature of the Russian economy. Thus, the right of economic management belonging to a unitary enterprise allows a legal entity to independently dispose of income from its activities. Disposal of property assigned by the founder to a unitary enterprise is permitted only with the consent of the founder. When a legal entity is liquidated, its owner receives the entire remainder of the property or remains the owner during its reorganization. Third group. The founders (participants) do not have any rights to the property of the legal entity they created, neither obligatory nor proprietary. They do not receive any rights either upon leaving the organization or upon its liquidation. The third group includes non-profit organizations, with the exception of consumer cooperatives. 1.15.

Subject. Legal regime of entrepreneur's property.

1. The concept and types of property used in business activities.

2. Property rights of an entrepreneur: types.

To carry out entrepreneurial activities, an entrepreneur must have certain property. The Constitution of the Russian Federation proclaims the right of everyone to freely use their property for entrepreneurial and other economic activities not prohibited by law. Making a profit from the use of property is one of the forms of doing business.

Within the meaning of the rules enshrined in the Civil Code of the Russian Federation, the concept of property includes things, including money and securities (Articles 128, 302 of the Civil Code of the Russian Federation), property rights (Article 18 of the Civil Code of the Russian Federation), obligations of a property nature (clause 2 Article 63 of the Civil Code of the Russian Federation).

Entrepreneur's property- a set of things, property rights and obligations, the use of which or its elements is aimed at the systematic receipt of profit by a person registered as an entrepreneur in the prescribed manner.

Formation of the property basis of entrepreneurial activity carried out by concluding civil contracts and on other grounds provided by law.

Legal regime of any property– the procedure for its use established by law, acceptable methods and limits for the disposal of this property.

Scheme. Classification of entrepreneur's property

2) movable and immovable

Real estate – i.e. objects whose movement is impossible due to their natural qualities. For example, land plots, subsoil plots, isolated water bodies, forests, buildings, structures and other objects firmly connected to the land, as well as things that are not “immovable” in the literal sense of the word, but classified as real estate by law because they need in special state registration. For example, aircraft and sea vessels, inland navigation vessels, space objects;

Movable property – i.e. E. things not related to real estate, the movement of which is not associated with a change in their structure (money, securities, etc.).

The fundamental difference between real estate and movable property is that real estate is subject to registration and only from the moment of registration a person acquires rights to real estate.

Ownership and other real rights to immovable things, restrictions on these rights, their emergence and termination are subject to state registration in the Unified State Register in the manner prescribed by law

1)depending on turnover:

a) free in circulation - that property that can be the object of any transactions

b) limited in circulation:

- property that may belong to individual entities (subsoil, forests, national parks)

- property that can only be owned on the basis of a special permit (toxic substances)

c) withdrawn from circulation (energy)

2) production and non-production purposes

3) from an accounting point of view:

A) assets (property)

B) liabilities (sources of formation)

Sources of property formation:

1)contributions of founders to the authorized capital

2) the property that is acquired in the process of carrying out business activities

3) income received from securities

5) subsidies, subsidies from the budget

6) other sources not prohibited by law

In addition, based on the basis of attribution:

— to fixed assets (buildings, vehicles, perennial plantings, etc.)

- to fixed assets.

The authorized capital is the totality of the founders’ contributions recorded in the constituent documents. Signs:

1) initial capital of the organization

2) allows you to determine the share of each founder in order to pay them profits or determine the amount of liability

3) is a guarantee to creditors

The reserve fund must be created by insurance organizations and banks.

The accumulation fund is created from the remaining profit of the organization and is used for capital investments (construction).

The consumption fund is used to provide material incentives for the team's employees.

So, the term "property" is used to refer to things, including money and securities, as well as property rights.

The classification of things existing in law is important for determining the moment of emergence and termination of ownership, the method and limit of disposal of a given thing, and the registration of the transfer of a thing from one person to another.

The use of objects of civil rights in the economic activities of an organization involves their classification, accounting and expenditure in accordance with existing accounting rules.

The owner has the right, at his own discretion, to take any actions in relation to his property that do not contradict the law and other legal acts and do not violate the rights and legally protected interests of other persons.

For the sphere of entrepreneurship, the right of ownership, the right of economic management and the right of operational management are of particular importance.

As a general rule, the property of business entities belongs to the right of ownership. The right of ownership is an absolute right in rem. Ownership includes the ownership, use and disposal of property.

Possession- actual possession of a thing.

Use- the ability to extract useful properties of a thing.

Order– the ability to determine the legal fate of a thing.

Read also: Extract from the Unified State Register for real estate

Ownership of property by citizens and legal entities means that this property is located in private property. The subjects of private property rights are individuals and legal entities.

State property in the Russian Federation is property owned by the Russian Federation (federal property), and property owned by subjects of the Russian Federation - republics, territories, regions, cities of federal significance, autonomous regions, autonomous districts (property of a subject of the Russian Federation) (Article .214 Civil Code of the Russian Federation). Municipal property is property owned by right of ownership to urban and rural settlements, as well as other municipal entities (Article 215 of the Civil Code of the Russian Federation). That is, the owner of state and municipal property, and, consequently, the subject of privatization relations are, respectively, the Russian Federation, the constituent entities of the Russian Federation and municipalities.

Right of economic management represents a limited property right of legal entities that are not the owners of the property belonging to it. Only state or municipal unitary enterprises can be holders of the right of economic management of property (see Chapter 19 of the Civil Code of the Russian Federation and the Federal Law of November 14, 2002 “On State and Municipal Unitary Enterprises”).

Right of operational management represents a limited property right of legal entities that are not the owners of the property they own. Only state-owned enterprises and private or budgetary institutions, including autonomous ones, can be holders of the right to operationally manage property (see Article 296 of the Civil Code of the Russian Federation, Federal Law of November 3, 2006 “On Autonomous Institutions”, Law on Unitary Enterprises).

Acquisition of property rights. Ownership of new thing manufactured or created by a person for himself in compliance with the law and other legal acts, is acquired by this person.

Ownership of fruits, products, income received as a result of the use of property, belongs to the person using this property, unless otherwise provided by law.

The right of ownership to property that has an owner can be acquired by another person on the basis contracts of sale and exchange. donations or another transaction on the alienation of this property.

In the event of reorganization of a legal entity, the ownership of the property belonging to it passes to legal entities - legal successors of the reorganized legal entity.

Ownership on buildings, structures and other newly created real estate, subject to state registration, arises from the moment of such registration.

The moment the acquirer acquires ownership rights under the contract. The ownership right of the acquirer of the thing under the contract arises from the moment of its transfer, unless otherwise provided by law or contract.

In cases where the alienation of property is subject to state registration, the acquirer’s ownership rights arise with the moment of such registration, unless otherwise provided by law.

Transfer recognized delivery of the item to the purchaser, and equals delivery to the carrier for sending to the buyer or delivery to communications organization for sending to the acquirer things alienated without the obligation of delivery.

The thing counts handed over to the acquirer with the moment of its actual receipt into the possession of the acquirer or a person specified by him.

If at the time of concluding an agreement on the alienation of a thing it is already in the possession of the acquirer, the thing is recognized as transferred to him from that moment.

The transfer of a thing is equivalent to the transfer of a bill of lading or other document of title to it.

Termination of ownership. Ownership rights terminate when alienation the owner of his property to other persons, refusal owner from the right of ownership, death or destruction of property and loss of ownership of property in other cases provided by law.

Seizure of property by foreclosure against him for the obligations of the owner is carried out on the basis of a court decision, unless a different procedure for foreclosure is provided for by law or agreement.

The Civil Code of the Russian Federation contains a number of other rules on the termination of property rights (for example, if: property by force of law cannot belong to a given person).

6.6. Legal regime of property in business activities

The right of an entrepreneur to dispose of the property that belongs to him largely depends on the organizational and legal forms of entrepreneurial activity, on the forms of ownership of property, and on the types of property.

Legal entities are the owners of property separated on the balance sheet, including property transferred as contributions (contributions) of participants (members), with the exception of property of unitary enterprises and institutions, which belongs by right of ownership to the founders (state or municipal authorities or management).
Depending on the rights of the founders (participants) of a legal entity to its property, all legal entities are divided into three groups.
First group.

The founders (participants) have only rights of obligation to the property of the legal entity they created, i.e. the right to demand the allocation of a monetary share (including when leaving the founders - allocation in kind is possible only if it is expressly provided for by the constituent documents; in case of liquidation - a liquidation quota). The first group includes legal entities - owners of property assigned to them by the founders (participants): business societies, business partnerships, production and consumer cooperatives.
Second group. The founders (state or municipal authorities or departments) retain ownership of the property assigned to the legal entity they created.
Legal entities themselves - unitary enterprises and institutions - do not have the right of ownership to assigned property. Their property rights are limited and reflect the transitional nature of the Russian economy. Thus, the right of economic management belonging to a unitary enterprise allows a legal entity to independently dispose of income from its activities. Disposal of property assigned by the founder to a unitary enterprise is permitted only with the consent of the founder. When a legal entity is liquidated, its owner receives the entire remainder of the property or remains the owner during its reorganization.
Third group. The founders (participants) do not have any rights to the property of the legal entity they created - neither obligatory nor real. They do not receive any rights either upon leaving the organization or upon its liquidation. The third group includes non-profit organizations, with the exception of consumer cooperatives.
A legal entity is created in order to reduce the risk and liability of its founders (participants). The independent participation of a legal entity in market turnover is ensured by the assignment of separate property to it, which is a material guarantee of satisfying the claims of the legal entity’s creditors.
To ensure the property interests of creditors of legal entities, the model of subsidiary liability serves the purpose of ensuring the involvement of additional debtors in the property compensation process.
When liability is assigned, in particular, to business partnerships, subsidiary liability for the debts of a general partnership or limited partnership is borne by general partners (limited partners) with all their property (Articles 69, 82 of the Civil Code of the Russian Federation).
When liability is imposed on companies with additional liability, subsidiary liability for the debts of the company is borne by its participants with their property in the same multiple of the value of their contribution.
Vicarious liability for the obligations of a legal entity may also be assigned in the event of its insolvency (bankruptcy) to the founders (participants), owners of the property of the legal entity (unitary enterprises) or other persons who have the right to give instructions mandatory for this legal entity or otherwise have the opportunity to determine his actions (clause 3 of article 56 of the Civil Code of the Russian Federation).
Bodies of a legal entity, at the request of the founders (participants) of the legal entity, unless otherwise provided by law or agreement, are obliged to compensate for losses caused by them to the legal entity (Clause 3 of Article 53 of the Civil Code of the Russian Federation).

Read also: Lawyer for division of property during divorce

6.6. Legal regime of property in business activities

One of the necessary conditions for the normal functioning of the market is detailed regulation of the relations of appropriation, ownership of property by one or another participant in market relations.

By establishing the civil legal regime of property, the legislator determines the boundaries of possible behavior of subjects of market relations regarding certain material and intangible benefits.

Legal regulation of property relations is necessary for a number of circumstances. In the sphere of production, the owner independently determines the direction of use of the property he owns; in the sphere of consumption, he decides whether to use the property or put it aside in anticipation of the most favorable conditions.

Based on the owner's reaction, one can evaluate the effectiveness of certain economic programs. On the other hand, the owner himself directly feels the degree of effectiveness of the risky decision he has made.

Hence, the legal regulation of property relations should ensure a combination of the owner’s freedom to use his property and the interests of society, i.e. The full rights of the owner are legally established and, at the same time, certain restrictions are established designed to harmonize the interests of the owner and the interests of society.

For example, restrictions on the freedom of the owner are associated with the norms of antimonopoly legislation: the owner may be deprived of the opportunity to create a new enterprise if this violates the relevant norm of antimonopoly legislation.

Significant restrictions on the owner’s freedom to dispose of his property are associated with the requirements of environmental legislation: if the use of property causes harm to the environment, then the owner may be required to change the nature of the activity or terminate it.

Licensing the production of many types of products in the interests of protecting the health and life of consumers significantly limits the freedom of the owner.

The property owned by an entrepreneur includes things and property rights. Things in civil law are material objects, usually having the economic form of goods, i.e. being the result of labor. Property rights include, for example, the right to demand the return of money borrowed, the right to demand dividends on shares.

The composition and value of the property owned by the entrepreneur determine the limits of his liability to creditors, which in turn guarantees his participation in market turnover, since relations on the market presuppose the viability of the partners.

At the same time, the size of the property of specific market entities and the degree of encumbrance of this property with debts may vary. Therefore, business entities also bear the risk of being unable to satisfy their potential claims against the debtor, even if this partner had available property at the time of the transaction.

Entrepreneurs without the formation of a legal entity (individual entrepreneurs) have the right to own buildings, structures, equipment, machinery, land plots, other things used in the production process and in commercial activities, money, securities, intangible objects (industrial designs, trademarks, “know-how”, trade secrets, brand names, etc.).

An individual entrepreneur is liable for all his obligations (including to hired employees) with all property owned by him, which, according to the current legislation, can be foreclosed upon, including those used and not used by him in business activities. An exception is the property specified in Appendix No. 1 to the Code of Civil Procedure of the RSFSR, which cannot be levied under enforcement documents.

The property of an individual entrepreneur who is a participant in a business partnership also includes his share in the share capital of such a partnership.

Legal entities are the owners of property separated on the balance sheet, including property transferred as contributions (contributions) of participants (members), with the exception of property of unitary enterprises and institutions, which belongs by right of ownership to the founders (state or municipal authorities or management).

Depending on the rights of the founders (participants) of a legal entity to its property, all legal entities are divided into three groups.

Topic 3. Legal regime of property of entrepreneurs

1. General characteristics of the legal regime of property of entrepreneurs.

2. Legal regime of certain types of property of entrepreneurs.

1. General characteristics of the legal regime of property of entrepreneurs

The main factor of capitalist production is capital. Capital as a factor of production exists in three forms:

— money capital. representing money through which the entrepreneur acquires productive capital and hires workers;

— productive capital. representing means of production (machines, equipment, raw materials, energy, etc.);

— commodity capital. representing a new product manufactured by an entrepreneur.

Capital as a factor of capitalist production belongs to the entrepreneur and, as a rule, is in the sphere of his economic dominance. However, for capitalist production, as a highly developed commodity production, actual domination over capital is not sufficient. It is necessary that the said dominance receive its legal confirmation.

In the Russian Federation, the legal consolidation of the actual dominance of the entrepreneur over capital is ensured through real rights.

Property rights are generally understood as rights that ensure the satisfaction of the interests of the authorized person by directly influencing a thing that is within the sphere of his economic domination 21 .

The list of real rights is exhaustive and is contained in the norms of paragraph 1 of Art. 216 of the Civil Code of the Russian Federation, according to which real rights, along with the right of ownership, in particular, are:

— the right to lifelong inheritable ownership of a land plot (Article 265 of the Civil Code of the Russian Federation);

— the right to permanent (indefinite) use of a land plot (Article 268 of the Civil Code of the Russian Federation);

— easements (Articles 274 and 277 of the Civil Code of the Russian Federation);

— the right to manage property (Article 294 of the Civil Code of the Russian Federation);

— the right to operational management of property (Article 296 of the Civil Code of the Russian Federation).

Among the listed types of real rights, the legal consolidation of the actual dominance of an entrepreneur over the capital belonging to him is carried out through such real rights as property rights, the right of economic management and the rights of operational management.

These types of real rights differ from each other, first of all, in the scope of legal opportunities that they provide to their owner. Subjects of property rights have the maximum legal capabilities in case of actual domination over a thing. For this reason, ownership refers to full property right . All other subjects of real rights, compared to the owner of the thing, always have less legal power. For this reason, all other property rights, including the right of economic management and the right of operational management, relate to limited property rights.

The concept of property of business entities. It should be noted that the term “property” is multidimensional in nature. Currently, Russian civil legislation does not contain a definition of the concept of property.

Article 128 of the Civil Code of the Russian Federation classifies things as objects of civil rights, including money and securities, other property, including property rights; works and services; protected results of intellectual activity and means of individualization equivalent to them (intellectual property); intangible benefits, i.e. the content of the concept of “property”, in addition to things (in their natural form), may also include property rights. So, in paragraph 3 of Art. 63 of the Civil Code, the property of a liquidated legal entity sold at public auction includes both things and property rights. The term “property” has a similar meaning when it comes to the liability of a legal entity or individual entrepreneur for its obligations with all the property belonging to them. Property rights as a type of property arise when concluding a bank account agreement and making non-cash payments. Property rights include property rights, other real rights, rights to results of intellectual activity and equivalent means of individualization of a legal entity (products, works, services), mandatory rights of claim to the debtor, etc. In other words, “property” is a collective concept, and therefore it is difficult to give a normative definition of it by listing the main features. In defining this concept, it is more preferable to take the path of listing types of property. From this point of view, the rule of Art. 128 of the Civil Code meets these requirements. In a condensed form, it (the rule) looks like this: “... property is things and other property, including property rights.”

The science of business law, in contrast to the science of civil law, uses a specific classification of property to more accurately reflect the content of legal regulation in the economic sphere of society.

The composition of the property of business entities is a combination of fixed and current assets, intangible assets, as well as capital, funds and reserves.

The presence of specific properties in various types of property predetermined the need to consolidate the features of their legal regime in regulatory legal acts.

The legal regime of property is a set of procedures and rules established by law for the use of certain types of property in business activities, as well as the transfer of the powers of the property owner from one person to another in civil circulation.

Legal regime of fixed assets. In legislation and in practice, along with the concept of “fixed assets”, the term “fixed assets” is used.

Fixed assets is a collective concept that includes fixed assets and funds held by an organization for the formation of funds (including monetary valuation of fixed assets). The composition of fixed assets also takes into account capital investments for radical improvement of land (drainage, irrigation and other reclamation works), in leased fixed assets.

Fixed assets include buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and business equipment and accessories and other fixed assets. The list of fixed assets is contained in the All-Russian Classifier of Fixed Assets (OK 013-94).

The specified Classifier distinguishes two groups of fixed assets: tangible and intangible (production secrets, trademarks, patents, etc.). Essentially, the Classifier included intangible assets in the composition of intangible assets. This is confirmed by a direct indication in the introduction of the Classifier: intangible fixed assets (intangible assets) include computer software, databases, original works of entertainment, literature or art, high-tech industrial technologies, other intangible fixed assets that are objects of intellectual property, the use of which is limited ownership rights established on them.

Fixed assets are tangible assets used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization, and which are involved in the production process for a long time and gradually, as physical and moral wear and tear, transfer their value on the cost of finished products (works and services). From an economic point of view, fixed assets are classified as means of labor.

In addition, the legislation on accounting and reporting uses a legal criterion to qualify fixed assets of business entities. See: clauses 46, 50 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance

Firstly, they are used for a period exceeding 12 months. AND,

secondly, these are items with a value on the date of acquisition of more than a hundred times the minimum monthly wage per unit established by law (based on their value stipulated in the contract), regardless of their useful life, with the exception of agricultural machines and tools, construction mechanized tools , weapons, as well as working and productive livestock, which are considered fixed assets.

Legal regime of fixed assets especially manifested in the rules of accounting of property, repayment of its value, write-off and revaluation. Thus, fixed assets are accepted for accounting at their original cost, but in the balance sheet they are reflected at their residual value, i.e., at the actual costs of their acquisition, construction and production (with the exception of value added tax and other refundable taxes). The organization has the right, no more than once a year (at the beginning of the reporting year), to revaluate fixed assets at replacement cost by indexation or direct recalculation at documented market prices. Revaluation of an object of fixed assets is carried out by recalculating its initial or current (replacement) cost, if this object was revalued earlier, and the amount of depreciation accrued for the entire period of use of the object. See: Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by order Ministry of Finance of Russia dated March 30, 2001 No. 26n // Bulletin of normative acts of federal executive authorities. 2001. No. 20..

The cost of the organization's fixed assets is repaid through depreciation.

Depreciation is the process of gradually transferring the cost of means of labor as they become physically and morally worn out to the manufactured product. The transferred value in cash is depreciation charges, which are reflected in accounting by accumulating the corresponding amounts in a separate account. In the Russian Federation, uniform depreciation rates are applied for the complete restoration of fixed assets. Objects of fixed assets whose consumer properties do not change over time (for example, land plots and environmental management facilities) are not subject to depreciation.

Legal regime of working capital. Unlike fixed assets, which are involved in production for a long time, working capital transfers its value to finished products (work, services), as a rule, in one production cycle. Moreover, revolving funds often lose their physical, chemical and other properties. Therefore, it is no coincidence that from an economic point of view, funds in circulation are classified as objects of labor.

When characterizing working capital, it is necessary to take into account the legal criterion: useful life and cost per unit of product. The funds in circulation include: inventories (raw materials, basic and auxiliary materials, fuel, spare parts and other material resources), accounts receivable, financial investments, cash.

The legal regime of working capital is determined by the Regulations on accounting and financial reporting, the Regulations on accounting “Accounting for inventories” PBU 5/01, approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44nSee: Bulletin of regulatory acts of federal executive bodies authorities. - 2001. - No. 31. (hereinafter referred to as PBU 5/01), other legal acts. Thus, inventories are accepted for accounting at actual cost. In turn, when releasing inventories (except for goods accounted for at sales value) into production and otherwise disposing of them, they are assessed in one of the following ways: at the cost of each unit; average cost; the cost of the first acquisition of inventories (FIFO method); the cost of the most recent acquisition of inventories (LIFO method). Inventories are reflected in the financial statements in accordance with their classification, based on the method of use in the production of products, performance of work, provision of services, or for the management needs of the organization.

Legal regime of intangible assets. Intangible assets are one of the types of property of an organization. There is no definition of the concept in the legislation, but you can find a list of features that characterize intangible assets.

The legal regime of intangible assets is determined by the Tax Code of the Russian Federation, the Accounting Regulations “Accounting for Intangible Assets” PBU 14/2000, approved by order of the Ministry of Finance of Russia dated October 16, 2000. No. 91nSee: Financial newspaper. 2000. No. 48. (hereinafter referred to as PBU 14/2000).

Paragraph 3 of PBU 14/2000 establishes the following characteristics of intangible assets:

a) lack of material-material (physical) structure;

b) the possibility of identification (separation, separation) by the organization from other property;

c) use in the production of products, when performing work or providing services, or for the management needs of the organization;

d) use for a long time, i.e. a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;

e) the organization does not intend to subsequently resell this property;

f) the ability to bring economic benefits (income) to the organization in the future;

g) the presence of properly executed documents confirming the existence of the asset itself and the organization’s exclusive right to the results of intellectual activity (patents, certificates, other documents of protection, agreement of assignment (acquisition) of a patent, trademark, etc.).

Moreover, it is important that all these conditions exist at the same time. The following objects can be classified as intangible assets:

the exclusive right of the patent holder to an invention, industrial design, utility model;

the exclusive right of the owner to the trademark and service mark,

name of place of origin of goods;

the exclusive right of the patent holder to selection achievements (clause 4 of PBU 14/2000).

Intangible assets also take into account the business reputation of the organization and organizational expenses (expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as part of the contribution of participants (founders) to the authorized (share) capital of the organization). The intellectual and business qualities of the organization’s personnel, their qualifications and ability to work are not included, since they are inseparable from their carriers and cannot be used without them.

The cost of intangible assets is repaid by calculating depreciation over the established period of their useful life. In turn, depreciation of intangible assets is calculated regardless of the organization’s performance in the reporting period (section 3 of PBU 14/2000). The useful life of an intangible asset is determined based on the validity period of the patent, certificate and (or) other time limits use of intellectual property in accordance with the legislation or applicable legislation of a foreign state, as well as taking into account the useful life of intangible assets stipulated by relevant agreements. For intangible assets for which it is impossible to determine the useful life of the intangible asset, depreciation rates are established for ten years (but not more than the period of activity of the taxpayer). This rule was enshrined in paragraph 2 of Art. 258 NK.

Since intangible assets are the property of an organization, in accordance with tax legislation, operations related to the presence and movement of assets are subject to the Tax Code and other tax legal acts. Profit received by an organization (enterprise) from the sale of intangible assets is subject to taxation according to the rules of Chapter. 25 NK. In addition, the organization pays value added tax (VAT) on acquired intangible assets.

Depreciation charges for intangible assets can significantly affect the amount of the tax base when calculating profit (income) tax. By reducing the depreciation period (for example, accelerated depreciation for small businesses), an organization can quickly transfer depreciation charges to the cost of products (works, services) and thereby reduce the tax base. Therefore, in the real sector of the economy, intangible assets serve not only as an object of intellectual property, but also as a means of optimizing taxation.

Legal regime of capitals, funds and reserves.

In addition to fixed and working capital, the property of a commercial organization consists of special funds (reserves), the legal regime of which has its own specifics. Special funds, taking into account their intended use, can be divided into various types and represent funds intended to be spent on specific purposes (for example, a reserve fund, a production development fund, a material incentive fund, a social development fund, a housing fund, a fund for the corporatization of company employees) .

The formation of funds from a particular fund occurs at the discretion of the organization (enterprise). Their creation is an element of the organization's accounting policy. Each organization independently determines the type of fund, its size, as well as other parameters for the formation and expenditure of funds. The reserve fund (capital) is created mandatory in accordance with the legislation of the Russian Federation or on a voluntary basis - by decision of the organization itself in accordance with its constituent documents and accounting policies. Thus, the obligation to create a reserve fund is provided for joint-stock companies. In accordance with Art. 35 of the Federal Law “On Joint-Stock Companies” a reserve fund is created in the company in the amount provided for by the company’s charter, but not less than 15% of its authorized capital. The reserve fund of the company is formed through mandatory annual contributions until it reaches the size established by the charter of the company. The amount of annual contributions is also provided for by the company's charter, but cannot be less than 5% of net profit until the amount established by the company's charter is reached. If reserve capital is created voluntarily, then the decision on its formation is an element of the organization’s accounting policy.

The reserve fund of the company is intended to cover its losses, as well as to repay the company's bonds and repurchase the company's shares in the absence of other funds. The reserve fund funds cannot be used for other purposes. Provisions for doubtful debts. Doubtful debt is an organization's receivables that are not repaid within the period established by the agreements and are not secured by appropriate guarantees. The source of formation of this reserve is the financial results of the organization’s activities, i.e. profit calculated before tax. The reserve for doubtful debts is created based on the results of an inventory of receivables carried out at the end of the reporting year. The amount of the reserve is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and the assessment of the likelihood of repaying the debt in whole or in part. Article 266 of the Tax Code of the Russian Federation regulates the procedure for calculating the amount of the formed reserve. It cannot exceed 10% of the revenue of the reporting period. The reserve can only be used to cover losses from bad debts. Bad debts are those for which the established limitation period has expired, as well as those for which, in accordance with civil law, the obligation has been terminated due to the impossibility of its fulfillment, on the basis of an act of a state body or the liquidation of an organization.

The amount of the reserve for doubtful debts that is not fully used in the reporting period may be transferred to the next period in the manner provided for in Art. 266 Tax Code of the Russian Federation.

The maximum amount of the reserve cannot exceed the amount determined as the share of expenses actually incurred by the entity for warranty repairs and maintenance in the volume of revenue from the sale of these goods for the previous three years. At the end of the tax period, the amount of the reserve is adjusted based on actual expenses incurred. For goods for which the warranty period for service and repair has expired, unspent reserve amounts are included in non-operating income for the corresponding reporting period.

Reserves for future expenses and payments are created by the organization in order to evenly include future expenses in the costs of production or circulation of the reporting period. Organizations can create reserves for: upcoming vacation pay, payment of annual remuneration for long service, expenses for repairs of fixed assets, payment of remuneration based on the results of work for the year and other purposes. If such reserves are not created, then the costs incurred are included in the cost of production for the corresponding cost elements as they are incurred.

Things are the most common object of civil rights. Things are objects of the surrounding material world, created both by nature and by man, which can be objects of civil rights. The legal concept of a thing is much broader than the everyday concept of “thing”. In law, things are a wide range of objects whose legal regime is similar to ordinary things. Things in the civil legal sense are buildings and structures, land, water, gas, oil, electricity, animals.

Since the range of objects classified by law as things is quite wide, there is a need to systematize things. In civil law there is a classification of things, on the basis of which types of things that have different legal regimes are distinguished. The classification of things is not only theoretical, but also practical, since the assignment of a thing to one or another group determines the possibility of making certain transactions, concluding contracts, etc.

Things in civil circulation are usually divided into the following groups:

1) permitted for circulation, limited circulation and withdrawn from circulation ( Art. 129 Civil Code of the Russian Federation);

2) immovable and movable things ( Art. 130 Civil Code of the Russian Federation);

3) divisible and indivisible things ( Article 133 Civil Code of the Russian Federation);

4) complex and simple things ( Article 134 Civil Code of the Russian Federation);

5) main things and accessories ( Article 135 Civil Code of the Russian Federation);

6) individually defined things and things determined by generic characteristics;

7) consumable and non-consumable things.

The assignment of a thing to one or another group entails the extension to it of a certain procedure for use and legal registration, the method and limit of disposal of this thing.

As a general rule, things as objects of civil rights can be freely alienated or transferred from one person to another, unless they are withdrawn from circulation or limited in circulation ( Art. 129 Civil Code of the Russian Federation). Limited negotiable objects are objects of civil rights that can only belong to certain participants in circulation or whose presence in circulation is permitted with a special permit; such objects are determined in the manner prescribed by law (for example, historical and cultural monuments). Objects of civil rights, the presence of which is not allowed in circulation (objects withdrawn from circulation), must be directly indicated in the law. An example of things withdrawn from circulation are subsoil plots.

Consumable and non-consumable things differ depending on whether they are destroyed during use. Food, fuel, and raw materials are consumable things because as a result of economic activity they are destroyed or transformed into another thing. Non-consumable things are used for a long time and only deteriorate (depreciate) with use, without losing their material form. Such a difference must be taken into account when concluding transactions, since the subject of a rental agreement or loan can only be non-consumable things, and the subject of a loan agreement can only be consumable things.

The division of things into individually defined things and things determined by generic characteristics is very conditional and depends on their individualization by the participants in the legal relationship. Things for which general (generic) characteristics are indicated and which are determined by weight, measure, number are generic things. An individual thing is distinguished only by its inherent characteristics: number, name, size. As a result of the individualization of a thing determined by generic characteristics (indications of distinctive features inherent only to it), it becomes individually defined. The division of things into individual and generic must also be kept in mind when concluding transactions, since the subject of a rental agreement or loan can only be individual things, and the subject of a loan agreement can only be generic ( Article 807 GK).

Of particular importance for determining the legal regime and concluding transactions with things is the division of things into movable and immovable. Immovable things include, firstly, objects whose movement without disproportionate damage to their purpose is impossible: land plots, subsoil plots, isolated water bodies, forests, perennial plantings, buildings, structures and other objects firmly connected to the land, and in - secondly, things that are not “immovable” in the literal sense of the word, but classified as real estate as prescribed by law, since they require special state registration: aircraft and sea vessels; inland navigation vessels; space objects; enterprises as property complexes ( Art. 130 And 132 Civil Code of the Russian Federation). Thus, real estate includes things that are immovable due to natural qualities, as well as those classified as immovable by force of law. Movable property is all other things that are not related to real estate, including money and securities.

The fundamental difference between movable and immovable things is that, firstly, rights to real estate are subject to registration, and, secondly, only from the moment of registration a person acquires rights to real estate. The right of ownership and other real rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration in the Unified State Register in the manner established by a special law. Rights to property subject to state registration arise from the moment of registration of the corresponding rights. IN Article 219 The Civil Code of the Russian Federation specifically states that ownership of buildings, structures and other newly created real estate, subject to state registration, arises from the moment of such registration. A difficult issue of legal regulation is determining the moment of appearance of an immovable thing and, accordingly, the legal significance of state registration: does an immovable thing appear only from the moment of its state registration as immovable or a thing is immovable from the moment of its physical creation due to natural properties, and state registration in In this case, it only gives a certain subject the rights of the owner to this thing. From the interpretation of the law, we can conclude that the moment of state registration determines the moment the thing itself appears as an object of civil law.

An enterprise is a property complex used to carry out business activities. The composition of an enterprise as a property complex includes all types of property intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, and work and services (trade name, trademarks, service marks), and other exclusive rights, unless otherwise provided by law or contract ( Art. 132 Civil Code of the Russian Federation). Thus, an enterprise refers to all the property (including claims and debts) of a commercial organization as a legal entity. The owner of the enterprise is a legal entity. Typically, the term “enterprise” refers to a separate production complex: a factory, plant, etc., owned by a legal entity, but these objects, within the meaning Art. 132 The Civil Code of the Russian Federation are only part of the enterprise as a whole. That is, an enterprise is all the property of a legal entity. The enterprise as a whole or part of it may be the object of purchase and sale, pledge, lease and other transactions related to the establishment, change and termination of property rights ( Article 561 Civil Code of the Russian Federation). The enterprise as a whole, as a property complex, is recognized as real estate, therefore transactions concluded in relation to it require registration.

A variety of things are securities. Security- this is a document certifying, in compliance with the established form and required details, property rights, the exercise or transfer of which is possible only upon presentation ( Article 142 Civil Code of the Russian Federation). A security certifies certain property rights of its owner: the right to demand payment of a sum of money or transfer of property, other property rights. The rights certified by a security can be exercised only upon presentation of it. A security, unlike other documents, is a strictly formal document, i.e. its form and mandatory details must comply with the requirements established by law for the corresponding type of securities. As a general rule, a security is a written document drawn up in a certain form and having some kind of protection against forgery, although in some cases specified in the law, the rights secured by a security can be recorded in a non-documentary form.

In any case, regardless of the form of issue, the security has certain details. The absence of required details or the non-compliance of a security with the form established for it entails its nullity ( Clause 2 Article 144 Civil Code of the Russian Federation).

The peculiarity of a security is that only it secures certain rights, therefore it is impossible to transfer the right secured by it without transferring the security itself. In accordance with Clause 1 Article 142 The Civil Code of the Russian Federation, when transferring a security, all rights certified by it are transferred in the aggregate.

Securities are classified on various grounds. The main division of securities is carried out according to the method of indicating its owner. On this basis, securities are divided into Clause 1 Article 145 Civil Code of the Russian Federation for bearer, registered and order. A bearer security does not indicate a specific person, and all rights certified by it belong to its actual owner, i.e. the person who can present the security for execution. The transfer of rights under a bearer security to another person is made by delivering it to that person. The owner of a bearer security is not obliged to explain how and from whom he received it - possession of it indicates the legality of ownership. Bearer securities include winning lottery tickets, bearer bonds, bank and savings certificates to bearer and bank savings book to bearer, privatization check, etc.

A registered security differs from a bearer security in that it indicates a specific person - the owner of the security. All rights certified by a registered security belong exclusively to the person named in it and execution cannot be performed by anyone other than this person. In accordance with Clause 2 Article 146 By the Civil Code of the Russian Federation, rights certified by a registered security are transferred in the manner established for the assignment of claims (assignment). The right to a registered security passes to the acquirer from the moment a credit entry is made to the acquirer’s personal account in the register maintenance system. If a registered security is issued in documentary form, the rights to it are transferred to the acquirer from the moment an entry is made in the register maintenance system and the security certificate is transferred ( Art.29 Law on the Securities Market). When transferring rights secured by a registered security, the transferor is responsible only for the validity of such a requirement, but not for its execution. Registered securities include registered shares, registered bonds, registered deposit and savings certificates, etc.

An order security, just like a registered security, specifies the person who can exercise the rights certified by it. But the owner of an order security has the right not only to exercise these rights independently, but also to appoint another authorized person by his order (order). In this case, the new owner also has the right to transfer this security to another person. The transfer of rights certified by an order security is carried out in accordance with Article 146 Civil Code of the Russian Federation, with the help of an endorsement - endorsement.

Securities can exist both in the form of a written document (a record made on paper in a form specified by law and containing the necessary details) and in non-documentary form. The uncertificated form of securities implies the absence of the issuance of the securities themselves on paper. Rights to uncertificated securities are recorded by entering data about their owners and the quantity, nominal value and category of securities they own in special lists (registers). However, this method of fixing the rights certified by a security is allowed only in cases directly provided for by law or in the manner established by it ( Article 149 Civil Code of the Russian Federation). Only registered and order securities can be issued in non-documentary form, since bearer securities must exist exclusively in documentary form. Book-entry securities include shares and registered bonds, treasury bills, government short-term zero-coupon bonds, etc. The rights secured by a security in book-entry form are recorded in the form of an entry in the owner’s account or by the person who issued the security or an authorized person, acting on the basis of a special permit (license). At the request of the owner, the person who has recorded the right in non-documentary form is obliged to issue him a document indicating the secured right, which is not a security, but confirms the fact of ownership of a certain number of securities. The transfer of rights secured in non-documentary form is carried out by replacing the previous entry with a new one. The legal nature of uncertificated securities is the subject of constant debate. According to many civil law scholars (E.A. Sukhanov, V.A. Belov, etc.), uncertificated securities cannot be classified as securities, since they are not things *(190) .

A distinctive feature of securities is the special fulfillment of obligations certified by them. According to Clause 2 Article 147 The Civil Code of the Russian Federation does not allow refusal to fulfill an obligation certified by a security due to the absence of a basis for the emergence of such an obligation or due to its invalidity. In other words, the obligated person must fulfill his obligations under the security only if he has the details necessary for this security, and when purchasing it, the owner must check the compliance of the details of the security with the requirements of the law, but not the grounds for its issuance. This property of a security is designated in law by the term “public reliability.” Refusal to execute a security is possible only on formal grounds: absence of any requisites, missed deadline, etc. Thus, obligations under a security are independent in nature and do not depend on the relationship on the basis of which they were issued. You can demand fulfillment of an obligation under a security only upon presentation of the security itself.

A variety of securities are: government bond, bond, bill of exchange, check, deposit and savings certificates, bank savings book to bearer, bill of lading, share, privatization securities and other documents that are classified as valuable by laws on securities or in the manner established by them. papers ( Article 143 Civil Code of the Russian Federation).

Special types of property are money and foreign currency. The legal regime of these types of property, including their use in calculations, will be discussed in the relevant chapters of the textbook.

Brief conclusions

1. The owner has the right, at his own discretion, to take any actions in relation to his property that do not contradict the law and other legal acts and do not violate the rights and interests protected by law of other persons.

2. Ownership of property by citizens and legal entities means that this property is in private ownership. The subjects of private property rights are individuals and legal entities.

3. Citizens and legal entities may own any property, but its quantity and value are not limited. Limitations on the composition and quantity of property can only be established by law.

4. Limited real rights are derivative and dependent in nature in relation to the right of ownership and provide the opportunity to own, use and, within established limits, dispose of someone else’s property.

5. The formation of the property basis of entrepreneurial activity is carried out, as a rule, by concluding civil contracts and on other grounds provided by law.

6. A legal entity is the owner of property received as contributions to the authorized capital.

7. The term "property" is used to refer to things, including money and securities, as well as property rights.

8. The classification of things existing in law is important for determining the moment of emergence and termination of the right of ownership, the method and limit of disposal of a given thing, and the registration of the transfer of a thing from one person to another.

9. The use of objects of civil rights in the economic activities of an organization involves their classification, accounting and expenditure in accordance with existing accounting rules.

Things in civil circulation are usually divided into the following groups:

1) permitted for circulation, limited circulation and withdrawn from circulation (Article 129 of the Civil Code of the Russian Federation);

2) immovable and movable things (Article 130 of the Civil Code of the Russian Federation);

3) divisible and indivisible things (Article 133 of the Civil Code of the Russian Federation);

4) complex and simple things (Article 134 of the Civil Code of the Russian Federation);

5) main things and accessories (Article 135 of the Civil Code of the Russian Federation);

6) individually defined things and things determined by generic characteristics;

7) consumable and non-consumable things.

The assignment of a thing to one or another group entails the extension to it of a certain procedure for use and legal registration, the method and limit of disposal of this thing.

As a general rule, things as objects of civil rights can be freely alienated or transferred from one person to another, if they are not withdrawn from circulation or are not limited in circulation (Article 129 of the Civil Code of the Russian Federation). Limited negotiable objects are objects of civil rights that can only belong to certain participants in circulation or whose presence in circulation is permitted with a special permit; such objects are determined in the manner prescribed by law (for example, historical and cultural monuments). Objects of civil rights, the presence of which is not allowed in circulation (objects withdrawn from circulation), must be directly indicated in the law. An example of things withdrawn from circulation are subsoil plots.

Of particular importance for determining the legal regime and concluding transactions with things is the division of things into movable and immovable. Immovable things include, firstly, objects whose movement without disproportionate damage to their purpose is impossible: land plots, subsoil plots, isolated water bodies, forests, perennial plantings, buildings, structures and other objects firmly connected to the land, and in - secondly, things that are not “immovable” in the literal sense of the word, but classified as real estate as prescribed by law, since they require special state registration: aircraft and sea vessels; inland navigation vessels; space objects; enterprises as property complexes (Articles 130 and 132 of the Civil Code of the Russian Federation). Thus, real estate includes things that are immovable due to natural qualities, as well as those classified as immovable by force of law. Movable property is all other things that are not related to real estate, including money and securities.

The fundamental difference between movable and immovable things is that, firstly, rights to real estate are subject to registration, and, secondly, only from the moment of registration a person acquires rights to real estate. The right of ownership and other real rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration in the Unified State Register in the manner established by a special law. Rights to property subject to state registration arise from the moment of registration of the corresponding rights. Article 219 of the Civil Code of the Russian Federation specifically states that ownership of buildings, structures and other newly created real estate, subject to state registration, arises from the moment of such registration. A complex issue of legal regulation is determining the moment of appearance of an immovable thing and, accordingly, the legal significance of state registration: does an immovable thing appear only from the moment of its state registration as immovable or a thing is immovable from the moment of its physical creation due to natural properties, and state registration in In this case, it only gives a certain subject the rights of the owner to this thing. From the interpretation of the law, we can conclude that the moment of state registration determines the moment of the appearance of the thing itself as an object of civil law.

An enterprise is a property complex used to carry out business activities. The composition of an enterprise as a property complex includes all types of property intended for its activities, including land plots, buildings, structures, equipment, inventory, raw materials, products, rights of claim, debts, as well as rights to designations that individualize the enterprise, its products, and work and services (company name, trademarks, service marks), and other exclusive rights, unless otherwise provided by law or agreement (Article 132 of the Civil Code of the Russian Federation). Thus, an enterprise refers to all the property (including claims and debts) of a commercial organization as a legal entity. The owner of the enterprise is a legal entity. Usually the term “enterprise” refers to a separate production complex: a factory, plant, etc., owned by a legal entity, but these objects, within the meaning of Article 132 of the Civil Code of the Russian Federation, are only part of the enterprise as a whole. That is, an enterprise is all the property of a legal entity. The enterprise as a whole or part of it may be the object of purchase and sale, pledge, lease and other transactions related to the establishment, change and termination of property rights (Article 561 of the Civil Code of the Russian Federation). The enterprise as a whole, as a property complex, is recognized as real estate, therefore transactions concluded in relation to it require registration.

A variety of things are securities. A security is a document certifying, in compliance with the established form and required details, property rights, the exercise or transfer of which is possible only upon presentation (Article 142 of the Civil Code of the Russian Federation). A security certifies certain property rights of its owner: the right to demand payment of a sum of money or transfer of property, other property rights. The rights certified by a security can be exercised only upon presentation of it. A security, unlike other documents, is a strictly formal document, i.e. its form and mandatory details must comply with the requirements established by law for the corresponding type of securities. As a general rule, a security is a written document drawn up in a certain form and having some kind of protection against forgery, although in some cases specified in the law, the rights secured by a security can be recorded in a non-documentary form.

In any case, regardless of the form of issue, the security has certain details. The absence of mandatory details or the non-compliance of a security with the form established for it entails its nullity (clause 2 of Article 144 of the Civil Code of the Russian Federation).

The peculiarity of a security is that only it secures certain rights, therefore it is impossible to transfer the right secured by it without transferring the security itself. In accordance with clause 1 of Article 142 of the Civil Code of the Russian Federation, when a security is transferred, all rights certified by it are transferred in the aggregate.

Securities are classified on various grounds. The main division of securities is carried out according to the method of indicating its owner. On this basis, securities are divided in clause 1 of Article 145 of the Civil Code of the Russian Federation into bearer, registered and order. A bearer security does not indicate a specific person, and all rights certified by it belong to its actual owner, i.e. the person who can present the security for execution. The transfer of rights under a bearer security to another person is made by delivering it to that person. The owner of a bearer security is not obliged to explain how and from whom he received it - possession of it indicates the legality of ownership. Bearer securities include winning lottery tickets, bearer bonds, bank and savings certificates to bearer and bank savings book to bearer, privatization check, etc.

A registered security differs from a bearer security in that it indicates a specific person - the owner of the security. All rights certified by a registered security belong exclusively to the person named in it and execution cannot be performed by anyone other than this person. In accordance with clause 2 of Article 146 of the Civil Code of the Russian Federation, rights certified by a registered security are transferred in the manner established for the assignment of claims (assignment). The right to a registered security passes to the acquirer from the moment a credit entry is made to the acquirer’s personal account in the register maintenance system. If a registered security is issued in documentary form, the rights to it are transferred to the acquirer from the moment an entry is made in the register maintenance system and the security certificate is transferred (Article 29 of the Securities Market Law). When transferring rights secured by a registered security, the transferor is responsible only for the validity of such a requirement, but not for its execution. Registered securities include registered shares, registered bonds, registered deposit and savings certificates, etc.

An order security, just like a registered security, specifies the person who can exercise the rights certified by it. But the owner of an order security has the right not only to exercise these rights independently, but also to appoint another authorized person by his order (order). In this case, the new owner also has the right to transfer this security to another person. The transfer of rights certified by an order security is carried out, in accordance with Article 146 of the Civil Code of the Russian Federation, with the help of an endorsement - an endorsement.

Securities can exist both in the form of a written document (a record made on paper in a form specified by law and containing the necessary details) and in non-documentary form. The uncertificated form of securities implies the absence of the issuance of the securities themselves on paper. Rights to uncertificated securities are recorded by entering data about their owners and the quantity, nominal value and category of securities they own in special lists (registers). However, this method of recording rights certified by a security is allowed only in cases directly provided for by law or in the manner established by it (Article 149 of the Civil Code of the Russian Federation). Only registered and order securities can be issued in non-documentary form, since bearer securities must exist exclusively in documentary form. Book-entry securities include shares and registered bonds, treasury bills, government short-term zero-coupon bonds, etc. The rights secured by a security in book-entry form are recorded in the form of an entry in the owner’s account or by the person who issued the security or an authorized person, acting on the basis of a special permit (license). At the request of the owner, the person who has recorded the right in non-documentary form is obliged to issue him a document indicating the secured right, which is not a security, but confirms the fact of ownership of a certain number of securities. The transfer of rights secured in non-documentary form is carried out by replacing the previous entry with a new one. The legal nature of uncertificated securities is the subject of constant debate. According to many civil law scholars (E.A. Sukhanov, V.A. Belov, etc.), uncertificated securities cannot be classified as securities, since they are not things * (190).

A distinctive feature of securities is the special fulfillment of obligations certified by them. According to clause 2 of Article 147 of the Civil Code of the Russian Federation, refusal to fulfill an obligation certified by a security is not allowed due to the absence of a basis for the occurrence of such an obligation or due to its invalidity. In other words, the obligated person must fulfill his obligations under the security only if he has the details necessary for this security, and when purchasing it, the owner must check the compliance of the details of the security with the requirements of the law, but not the grounds for its issuance. This property of a security is designated in law by the term “public reliability.” Refusal to execute a security is possible only on formal grounds: absence of any requisites, missed deadline, etc. Thus, obligations under a security are independent in nature and do not depend on the relationship on the basis of which they were issued. You can demand fulfillment of an obligation under a security only upon presentation of the security itself.

A variety of securities are: government bond, bond, bill of exchange, check, deposit and savings certificates, bank savings book to bearer, bill of lading, share, privatization securities and other documents that are classified as valuable by laws on securities or in the manner established by them. papers (Article 143 of the Civil Code of the Russian Federation).

Special types of property are money and foreign currency. The legal regime of these types of property, including their use in calculations, will be discussed in the relevant chapters of the textbook.

End of work -

This topic belongs to the section:

Entrepreneurship and business law

A textbook for universities edited by Gubin e plahno p g.. this textbook was prepared by the team of the department of business law at Lomonosov Moscow State University in accordance with the program for students..

If you need additional material on this topic, or you did not find what you were looking for, we recommend using the search in our database of works:

What will we do with the received material:

If this material was useful to you, you can save it to your page on social networks:

From an economic and legal point of view, the property of entrepreneurs can be divided into the following types:

Fixed assets;

Working capital;

Intangible assets;

Capital;

Funds and reserves of the organization.

The legal regime of fixed assets is established by the Tax Code of the Russian Federation, the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, and the Regulations on accounting “Accounting for fixed assets”, approved by Order of the Ministry of Finance of Russia dated 30 March 2001 No. 26n.

To qualify property as fixed assets, the following conditions must be simultaneously met:

Use in the production of products, when performing work or providing services, or for the management needs of the organization;

Use for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;

The organization does not intend to subsequently resell these assets;

The ability to bring economic benefits (income) to the organization in the future.

Fixed assets include, for example, buildings, structures; transmission devices, working and power machines and equipment, measuring and control instruments and devices, computer technology, vehicles, working and productive livestock; perennial plantings; land plots owned by the organization, environmental management facilities (water, subsoil and other natural resources), etc.

The legislation of the Russian Federation establishes the rules for accounting, repayment of the cost of fixed assets, their write-off and revaluation. The property of organizations includes fixed assets that belong to them by right of ownership, economic management, operational management, as well as leased fixed assets.

Fixed assets are accounted for at historical cost. To bring the value of fixed assets into line with their actual value, organizations are given the right to revalue fixed assets no more than once a year. The cost of fixed assets after revaluation is called replacement value. A distinction is made between full replacement cost and residual replacement cost (including wear and tear).

The cost of the organization's fixed assets is repaid through depreciation. Depreciation is the process of gradually transferring the cost of means of labor as they become physically and morally worn out to the manufactured product. The transferred value in cash represents depreciation charges accumulated in the depreciation fund of the enterprise. The regulations on accounting of fixed assets and guidelines define: depreciation methods (linear, reducing balance, write-off of value by the sum of the number of years of useful life, write-off of value in proportion to the volume of products (work, services)); objects not subject to depreciation; procedure for calculating depreciation charges. The amount of depreciation is determined depending on the useful life of the object.

Useful life is the period during which the use of a fixed asset generates income for the organization.

Article 258 of the Tax Code of the Russian Federation establishes that depreciable property is distributed into ten depreciation groups in accordance with its useful life. For example, the first group includes all short-lived property with a useful life from 1 year to 2 years inclusive; to the fifth group - property with a useful life of over 7 years up to 10 years inclusive; by the tenth - over 30 years.

For tax purposes, business entities calculate depreciation using the straight-line method in relation to property included in groups 8 - 10, using the linear or non-linear method in relation to property included in groups 1 - 7.

Depreciation is calculated in accordance with the depreciation rate, which is determined based on the useful life of the object according to the formulas set out in Art. 259 of the Tax Code of the Russian Federation. For some types of property, increasing or decreasing coefficients are established to the basic depreciation rate.

The legal regime of current assets is determined by the Regulations on maintaining accounting and financial reporting in the Russian Federation, approved by the Order of the Ministry of Finance of Russia, the Regulations on accounting “Accounting for inventories”, approved by Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n, and other regulations legal acts.

Unlike fixed assets that are involved in production for a long time, working capital transfers its value to products as a general rule in one production cycle.

The organization's working capital includes:

1) inventories - part of the property used in the production of products, performance of work and provision of services, as well as intended for sale or used for management needs. The reserves include:

Basic and auxiliary materials;

Fuel;

Purchased semi-finished products and components;

Spare parts;

Finished products are the result of the production activities of an enterprise intended for sale;

Goods - things purchased from other persons for subsequent resale without additional processing;

2) low-value and wearable items:

Items with a useful life of less than 12 months, regardless of their value;

Items valued at the date of acquisition no more than one hundred times the minimum wage;

Other items - special uniforms; items intended for rental; replacement equipment; loppers, etc.;

3) accounts receivable - rights of claim belonging to the creditor for payment for goods actually delivered, work performed or services rendered;

4) financial investments;

5) cash.

The legal regime of intangible assets is determined by the Accounting Regulations “Accounting for Intangible Assets”, approved by Order of the Ministry of Finance of Russia dated October 16, 2000 No. 91n. Intangible assets include property that simultaneously has the following characteristics:

a) lack of material-material (physical) structure;

b) the possibility of identification (separation, separation) by the organization from other property;

c) use in the production of products, when performing work, providing services or for management needs;

d) use for a long time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;

e) the organization does not intend to subsequently resell this property;

f) the ability to bring economic benefits (income) to the organization in the future;

Intangible assets include exclusive rights to the results of intellectual activity that have the listed characteristics (inventions, utility models, industrial designs, computer programs and databases, selection achievements) and equivalent means of individualization (trademarks, service marks, appellations of origin of goods) .

The following are also taken into account as part of intangible assets:

1) organizational expenses - expenses associated with the formation of a legal entity, recognized in accordance with the constituent documents as the contribution of participants (founders) to the authorized (share) capital. The organization's expenses associated with the need that arises in the course of its operation to re-register constituent and other documents (when changing types of activities, submitting samples of signatures of officials, etc.), manufacturing new stamps and seals are not classified as intangible assets, but are subject to accounting as part of general business expenses ;

2) business reputation.

Intangible assets do not include the intellectual and business qualities of the organization’s personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them.

Intangible assets are taken into account in the amount of the costs of their acquisition, production and costs of bringing them to a state in which they are suitable for use for the planned purposes.

Intangible assets can be contributed by the founders (owners) of the organization on account of their contributions to the authorized capital of the organization, received free of charge, or acquired by the organization in the course of its activities.

It must be taken into account that property rights or other rights with a monetary value can be made as a contribution to the organization’s property. In this regard, such a contribution cannot be an object of intellectual property (patent, copyright, etc.) or know-how. However, the right to use such an object, transferred to the organization in accordance with a license agreement, which must be registered in the manner prescribed by law, can be recognized as a contribution (see paragraph 17 of the Resolution of the Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 1, 1996 No. 6/8 “On some issues related to the application of part one of the Civil Code of the Russian Federation”).

The cost of intangible assets is repaid through depreciation. Depreciation charges are determined by linear or non-linear methods depending on the useful life and depreciation group.

Legal regime of capital, funds and reserves of the organization. Authorized (share) capital (mutual fund) is a set of contributions (shares, stocks, shares) registered in the constituent documents of the founders (participants) of the organization. The procedure for the formation of authorized (share) capital (mutual fund) is determined by the norms of the Civil Code of the Russian Federation and special legislation in relation to each type of organization. Thus, at the time of state registration, the authorized capital of a business company must be paid by its founders at least half. A similar rule applies when forming share capital in business partnerships. Members of a production cooperative are required to pay at least 10% of the share contribution by the time of state registration of the cooperative. The rest of the share contribution is paid within a year after the state registration of the cooperative.

The authorized (share) capital is divided into shares corresponding to the contributions of the participants. Shares are taken into account when calculating the income of each participant. In business companies, the size of the authorized capital determines the minimum size of the company's net assets, which can be considered as a guarantee of the rights of creditors. In this case, the minimum amount of the authorized capital of an open joint-stock company must be no less than a thousand times the amount of the minimum wage established by federal law on the date of registration of the company, and a closed joint-stock company and limited liability company - no less than a hundred times the amount of the minimum wage. The minimum amount of authorized capital is increased for organizations of certain types of activities (credit, insurance organizations).

Since in partnerships and production cooperatives the principle of subsidiary liability of general partners (members of the cooperative) for the obligations of the organization with all their property (except for property that cannot be foreclosed) applies, the share capital (mutual fund) is not a minimum guarantee of the rights of creditors. Consequently, there is no need to define a minimum size in law. The size of the share capital and mutual fund are established in the constituent documents when creating the organization.

The legislation formulates requirements for the formation of authorized (share) capital. It is necessary that there be specific property that can satisfy the interests of potential counterparties. The contributed property or other rights must have a monetary value. If the monetary value does not correspond to current prices, it is necessary to submit an opinion from an independent appraiser or auditor. Participation in the formation of the authorized (share) capital or mutual fund is the responsibility of the founders of the organization.

Reductions and increases in the authorized (share) capital are made based on the results of reviewing the results of the organization’s activities for the previous year and after making appropriate changes to the constituent documents. The legislation provides for guarantees of the rights of creditors when the authorized capital is reduced. So, in accordance with Art. 30 of the Federal Law “On Joint-Stock Companies”, creditors must be notified in writing of a reduction in the authorized capital of the company no later than 30 days from the date of such a decision. No later than 30 days from the date of sending the notice to them, creditors have the right to demand from the company termination or early fulfillment of its obligations and compensation for related losses.

When creating state and municipal enterprises, an authorized capital is formed. The authorized capital is determined by the owner of the enterprise and must be fully paid by him before state registration. As part of the property of a unitary enterprise, the authorized capital is indivisible and cannot be distributed among contributions (shares, shares). The size of the fund of a state enterprise cannot be lower than 5 thousand minimum wages, municipal - 1 thousand minimum wages. Reductions and increases in the authorized capital of a federal state unitary enterprise are carried out by decision of the founder, agreed upon with the executive authority. An increase in the authorized capital of an enterprise can be made both through additional transfer by the founder of property and existing assets, and through the profit remaining at the disposal of the enterprise. If the founder makes a decision to reduce the authorized capital, the enterprise is obliged to notify its creditors in writing. In any case, the value of the enterprise's net assets cannot be less than the size of the authorized capital. Other guarantees of the rights of creditors when the size of the authorized capital is reduced () have also been established.

Additional capital includes:

Amounts from the additional valuation of fixed assets, capital construction projects and other material objects with a useful life of more than 12 months;

Share premium of a joint stock company, i.e. amounts received in excess of the par value of shares placed by the company minus the costs of their sale;

Values received free of charge by the organization;

Funds allocated from the budget used to finance long-term investments;

Other similar amounts.

Reserve capital (fund) is created mandatory in accordance with the legislation of the Russian Federation or voluntarily - by decision of the organization itself in accordance with its constituent documents and accounting policies. Thus, the obligation to create a reserve fund is provided for joint-stock companies. In accordance with Art. 35 of the Federal Law “On Joint-Stock Companies” a reserve fund is created in the company in the amount provided for by the company’s charter, but not less than 15% of its authorized capital. The reserve fund of the company is formed through mandatory annual contributions until it reaches the size established by the charter of the company. The amount of annual contributions is also provided for by the company's charter, but cannot be less than 5% of net profit until the amount established by the company's charter is reached. If reserve capital is created voluntarily, then the decision on its formation is an element of the organization’s accounting policy.

Current legislation grants organizations the right to create reserves for doubtful debts. Doubtful debt is an organization's receivables that are not repaid within the period established by the agreements and are not secured by appropriate guarantees. The source of formation of this reserve is the financial results of the organization’s activities, i.e. profit calculated before tax. The reserve for doubtful debts is created based on the results of an inventory of receivables carried out at the end of the reporting year. The amount of the reserve is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and the assessment of the likelihood of repaying the debt in whole or in part. Article 266 of the Tax Code of the Russian Federation regulates the procedure for calculating the amount of the formed reserve. It cannot exceed 10% of the revenue of the reporting period. The reserve can only be used to cover losses from bad debts. Bad debts are those for which the established limitation period has expired, as well as those for which, in accordance with civil law, the obligation has been terminated due to the impossibility of its fulfillment, on the basis of an act of a state body or the liquidation of an organization.

A reserve for warranty repairs and warranty service can be created in relation to those goods (works) for which, in accordance with the terms of concluded contracts, maintenance and repairs are provided during the warranty period. The maximum amount of the reserve cannot exceed the amount determined as the share of expenses actually incurred by the entity for warranty repairs and maintenance in the volume of revenue from the sale of these goods for the previous three years. At the end of the tax period, the amount of the reserve is adjusted based on actual expenses incurred. For goods for which the warranty period for service and repair has expired, unspent reserve amounts are included in non-operating income for the corresponding reporting period. The depreciation fund is formed from depreciation charges intended for the complete restoration of fixed assets.

Targeted financing funds and revenues represent funds received by the organization from the budget and extra-budgetary funds to finance capital investments, research and development work, to cover conversion losses and other needs. These funds are intended for use and can be confiscated if evidence of their use for other purposes is revealed. Reserves for future expenses and payments are created by the organization in order to evenly include future expenses in the costs of production or circulation of the reporting period. Organizations can create reserves: for upcoming vacation pay, payment of annual remuneration for long service, expenses for repairs of fixed assets, payment of remuneration based on the results of work for the year and other purposes. If such reserves are not created, then the costs incurred are included in the cost of production for the corresponding cost elements as they are incurred.

From the profits remaining at the disposal of the organization, various funds can be formed (savings and consumption, social, housing, material incentives). Their creation is an element of the organization's accounting policy.

Editor's Choice

Let's figure out what documents are needed to obtain a traffic police license for the first time and after deprivation. What is needed when passing for a license

Updated: 08/26/2017 The article describes what documents are needed to obtain a driver's license in order to drive a vehicle...

What is industrial production personnel?

It is known that the main factors of production at an enterprise are: means of labor, objects of labor and personnel. Main role...

State and municipal unitary enterprises - creation

State and municipal unitary enterprises? In Russian legislation, in particular in the Civil Code, there is...

Transport tax calculator for trucks Freight transport tax year

Vehicle transport tax is calculated using a standard formula. The amount of horsepower (hp or kW) indicated in the car's PTS...

Transport tax, benefits, rates Calculate transport tax on a car calculator

Good afternoon, dear reader. Some car owners may question the very idea of calculating tax, citing the fact that...

Legal regime of certain types of property of an entrepreneur

It would be a contradiction to have something externally one’s own if the concept of possession did not admit of different meanings, namely sensual and...

How is an individual entrepreneur's tax refund processed?

Hello! In this article we will tell you how to return overpaid taxes. Today you will learn: How and in what situations you can...

Procedure for conducting a business consultation Who is a business consultant

A business consultant is a specialist who provides competent and effective advice to entrepreneurs or companies on issues of...

Opening an individual entrepreneur online is now easy

Application for registration of an individual entrepreneur as an individual entrepreneur in form P21001, updated in connection with the transition...

New

Popular