Profitable investments in tangible assets are referred to. Profitable investments in tangible assets. Features of profitable investments

Profitable investments in material values ​​is a concept that is faced not only by legal entities, but also by individuals. When doing business, this article is important to correctly reflect in the accounting. Compliance with all the rules will help to avoid trouble when faced with a tax audit.

The meaning of the term "profitable investment"

Profitable investments (DV) in material assets are the company's investments in equipment, various objects, values, real estate. They differ in two main features:

1. Expression in material form.
2. Leasing acquired properties to other companies to generate income.

Fixed assets of the enterprise, intended for lease, are recorded in the financial statements and are included in income investments.

The goal of every company is to make a profit. However, receipts from other organizations and individual entrepreneurs related to the following circumstances cannot be considered income:

• value added tax;
• payments arising on the basis of agency and other documents;
• prepayment for services rendered, delivered goods;
• finding the collateral property of the enterprise, which will be returned to the pledgee;
• funds that will be used to cover liabilities.

Companies' income is divided into several categories. The classification arises on the basis of the sources of income:

• Profit from the main activity of the enterprise.
• operating income.

Other forms of profit will be called other income.

Features of profitable investments

The essence of profitable investments is obvious from their name. These are the contributions of the enterprise, which are made specifically for profit. The funds will not be received indirectly, as from fixed assets, but directly. For example, a company purchased a retail space specifically in order to rent it out in the future. The company earns monthly income.

It is assumed that the income from such investments will be guaranteed. For example, when purchasing real estate, managers can be sure that it will bring profit.

Composition of profitable investments

The following objects can be attributed to the Far East if they are purchased specifically for renting or leasing:

• Real estate: offices, retail premises, apartments, warehouses.
• Vehicles A: auto, truck, tractor, minibus and so on.
• Equipment: machine tools, sorting tools, etc.

Usually the company acquires those profitable objects that are in demand on the market at the moment.

Examples

The most profitable purchase will be real estate. She is always in demand. Profit from the use of real estate is practically not “eaten up” by inflation, as property prices are only growing.

The company can purchase equipment. It is also successfully rented out. However, there are some downsides here. Equipment is subject to depreciation. That is, it wears out, loses its original value.

The nuances of accounting

DV are considered in Chapter 34 of the Civil Code of the Russian Federation. According to the Civil Code, they are objects that are acquired by an enterprise for leasing for profit. The law obliges to reflect them in accounting.

General accounting rules

Where are DVs fixed? Accounts for reflection are determined by the company itself on an individual basis. You can check the order of fixing using the Instructions for Using the Chart of Accounts installed at the enterprise. Account 03 is intended to reflect profitable investments.

Accounting for DV must be carried out according to certain rules. The initial cost of the acquired objects is placed on the accounts. It is calculated according to the rules relevant for accounting for fixed assets. This requirement is stipulated in clause 8 of the Accounting Rules.

Features of conducting analytical accounting depend on the type of acquired object, as well as on the person who will rent it. Income investments are subject to depreciation. That is, objects wear out, lose their former properties. Depreciation charges are calculated in the general order. Accruals are established by Chapter 3 PBU. Depreciation is reflected in account 02. So, let's summarize:

• DV receipts are reflected in account 03.
• DV depreciation is fixed on account 02.

The Ministry of Finance of the Russian Federation establishes some specific rules for accounting for DV. They are listed in accounting at their book value. It is necessary to reflect the DV in the composition of non-current assets. In particular, they are fixed in line 1160.

Explanations to accounting are of great importance. They need to prescribe specific data on profitable investments. For example, sources of appearance and other details. Explanations are needed so that the accounting plate can be easily “read”. From it it should be clear where the objects came from, at what cost, further actions with the object.

Write-off features

DV are written off in cases that are relevant for basic funds. In particular, these are:

• Disposal of objects from the property of the organization.
• DV stop making a profit. For example, there was a breakdown of equipment, and now it is impossible to rent it out.

Income and expenses that arise from write-offs must also be credited. For these purposes, the account of profits and expenses is intended.

To record the departure of the DV, you need to open a subaccount in account 3. In the subaccount credit, you need to prescribe the amount of depreciation available. The debit indicates the value of the property that was written off. After completion of the disposal procedure, it is necessary to write off the cost from account 03. The amount is redirected to account 91.

The law does not define all the nuances of the disposal accounting method, therefore it is important for each enterprise to prescribe the appropriate procedure in its accounting instructions. Specifying the accounting method makes it easier for the accountant.

Posting example

The company bought a vehicle worth 1 million rubles. VAT amounted to 200,000 rubles. The cost of services of an intermediary involved in the purchase is 50,000 rubles. VAT is 10,000 rubles. The wiring will be as follows:

• DT 19 KT 60. Amount: 200 thousand rubles. Note: VAT on the vehicle.
• DT 08-4 KT 60. Amount: 800 thousand rubles (VAT is deducted from the amount). Note: Vehicle purchase costs.
• DT 16 KT 60. Amount: 10,000 rubles. Note: VAT on intermediary services.
• DT 08-4 KT 60. Amount: 40,000 rubles (VAT is deducted from the cost of intermediary services). Note: purchase costs.

Conclusions:

• Profitable investments ensure the stable functioning of the organization.
• They allow the company to guarantee a regular profit, regardless of the success of the main activity. This is a real lifeline in unstable financial times.
• If the organization does not receive the expected income, it can use the funds from the VC. This will help you get through the crisis.

The profitable type of investments of the enterprise belongs to the group of fixed assets. The peculiarity of this type of assets is in their purpose - they are acquired not for participation in the production process, but for transfer to third parties for paid use on a temporary basis (clause 5 of PBU 6/01).

Profitable investments in material assets: the order of reflection in accounting

Accounting for profitable investments is organized on accounting account 03. Capitalization of assets is carried out at their original cost. The rules for determining the initial cost for such objects are similar to the algorithm for actions with other types of fixed assets. The amount at which income investments will be shown in accounting includes:

• costs associated with the purchase of valuables minus VAT;
• payment for services provided by third parties at the stage of preparation for the acquisition of assets (for example, consulting support for a transaction);
• the amount of remuneration paid to intermediaries;
• transportation costs for the delivery of valuables;
• payment of customs duties, mandatory duties.

If profitable investments in material assets increase, then the enterprise has an additional depreciable object. Accrual of depreciation charges on such assets is carried out according to the rules common for fixed assets. The depreciation amounts are shown on account 02. Analytics should be conducted in the context of material assets and by counterparties-tenants, for which analytical sub-accounts are opened for a synthetic account.

All investments in tangible assets received by the enterprise with the condition of their subsequent leasing are reflected in debit turnovers on account 03:

• D 03 - K 08.

When profitable investments in material assets are retired, account 03 is supplemented with a new sub-account “Disposal of material assets”. Wiring:

• D 03 / Disposal - K 03 - in the amount of the initial cost;
• D 02 - K 03 / Disposal - in the amount of accumulated depreciation.

The completion of the transaction and the write-off of the object from the balance sheet is evidenced by the entry:

• D 03 / Disposal - K 91.

The reason for disposal may be sale, damage to valuables, transfer to third parties free of charge, use of acquired objects as a contribution to the authorized capital of other companies.

Profitable investments in material assets in the balance sheet are shown in the asset in section 1 on line 1160. The amount to be reflected in the balance sheet must correspond to the residual value of the objects. It is calculated as the difference between the balance of account 03 and the final balance of account 02. If a revaluation was made for the material assets included in this group, it should be taken into account in the amount shown in the balance sheet.

Profitable investments in material assets - an example

In January 2018, Fint LLC acquired commercial real estate in order to lease it to third parties for a long-term lease. The deal amounted to 2.3 million rubles (including VAT 350,847.46 rubles). When selecting a building and checking its legal purity, the company used the paid services of an intermediary - they cost the company 115,000 rubles (including VAT 17,542.37 rubles). Fees in the amount of 8,000 rubles were paid for the execution of the transaction. In February, the asset was put into operation and transferred to the tenant for use.

The accounting entries for the purchased commercial property will be as follows:

• D08 - K60 in the amount of 1,949,152.54 rubles - reflects the value of the asset excluding VAT.
• D19 - K60 for 350,847.46 rubles - the amount of VAT is taken into account.
• D08 - K60 for 97,457.63 rubles - the cost in terms of the costs incurred for the services of an intermediary.
• D19 - K60 - VAT on intermediary services in the amount of 17,542.37 rubles.
• D08 - K68 - 8000 rubles - registration fees have been charged.
• D03 - K08 in the amount of 2,054,610.17 rubles (1,949,152.54 + 97,457.63 + 8000) - the initial cost of the asset for leasing was formed.
• D03/Lease/IP Kukin - K03 the cost of the object 2,054,610.47 rubles is assigned in the analytics to the assets leased to IP Kukin.
• Since March, the company should start accruing depreciation on a new property in tax accounting. In accounting, this operation will be reflected by correspondence between D91.2 and K02.

Introduction

accounting income material value

As a result of their economic activity, enterprises and organizations receive profits, and also incur certain losses. For a more complete picture of the results of economic activity, the current financial position and development prospects of an enterprise or organization, along with reporting prepared in accordance with the requirements of the law, accounting staff for internal use can prepare reports in accordance with the generally accepted international approach - standards. Formation of the financial statements of a legal entity in accordance with the International Financial Reporting Standards is a serious competitive advantage and allows you to provide users with objective and complete information on the results of the financial activities of an enterprise or organization for the reporting period.

Socio-economic transformations contribute to the emergence of new accounting objects, which makes it necessary to study their economic essence and develop certain accounting methods. Recently, there has been an active reform of the domestic accounting system, which, undoubtedly, should put accounting on a higher level. However, it should be noted that a variety of issues related to the existence of certain problems still remain quite a few. An example of such can be the accounting of profitable investments in material assets, which appeared relatively recently, approximately since 2004. Taking into account that at present the activities of organizations related to the acquisition or creation of real estate objects with a view to their subsequent transfer to an operating lease are widespread, it becomes necessary to consider issues related to these operations.

1 Theoretical substantiation of profitable investments in material values

1.1 Accounting for profitable investments in material assets

Account 03 "Profitable investments in material assets" is used to account for the presence and movement of an enterprise's investments in assets intended specifically for provision for temporary use (rent, rental, leasing) in order to generate income.

Depreciation on profitable investments is carried out similarly to depreciation of fixed assets, i.e. accounted for on account 02 separately.

Disposal of income investments is accounted for in the same way as the disposal of property, plant and equipment.

Account 03 in relation to the balance is ACTIVE.

By debit reflects the actual cost of profitable investments.

By loan disposal (sale, write-off, partial liquidation, transfer free of charge, etc.) of material assets is reflected.

03.1 "Property transferred for rent"

03.2 "Property leased out"

03.3 "Property leased"

03.9 "Disposal of objects of profitable investments".

Profitable investments in material assets are investments in the acquisition of property intended for rental and rental. Property can be leased and leased with the right to purchase after the expiration of the lease term (rental contract) or on the terms of return to the owner of the property.

Investments in the acquisition of property intended for lease and rent are accounted for on account 03 “Profitable investments in material assets”. This account is intended to summarize information on the presence and movement of the organization's investments in part of the property, buildings, premises, equipment and other valuables that have a material form, provided by the organization for a fee for temporary use in order to generate income.

Material assets intended for leasing and renting are accepted for accounting on account 03 from the credit of account 08 “Investments in non-current assets” at their original cost, based on the actual costs incurred for their acquisition, including delivery, installation, installation costs.

The transfer of property for rent (subject to accounting for the leased property on the balance sheet of the owner organization) and rental are reflected in entries on account 03.

For leased and leased property, depreciation is charged, reflected in the debit of cost accounting accounts (20 “Main production”, 26 “General expenses”, etc.) and the credit of account 02 “Depreciation of fixed assets”. The accrued depreciation amount for the specified objects is accounted separately from the depreciation amount for other fixed assets.

Upon disposal of property leased and rented (sale, write-off, partial liquidation, gratuitous transfer, etc.), it is written off from accounts 03 and 02 with the same accounting entries as fixed assets.

To account for the disposal of property recorded on account 03, a subaccount “Disposal of material assets” can be opened for it. The debit of this sub-account is transferred to the initial cost of the retiring object, and to the credit - the amount of accumulated depreciation. The residual value of the object is written off from account 03 to account 91 "Other income and expenses".

Accounting records for the disposal of property, intended for leasing, and rental items when using the sub-account "Disposal of material assets":

When writing off property disposed of as a result of natural disasters, the residual value of the property is written off to the debit of account 99 “Profit and Loss”. Missing and damaged objects are written off to account 84 “Shortages and losses of material assets”.

Analytical accounting on account 03 "Profitable investments in material assets" is carried out by types of material assets, tenants and individual objects of material assets.

Account 03 "Profitable investments in material assets" corresponds with the accounts:

1.2 Legal regulation of profitable investments in material assets

Order No. 147n introduced a number of changes to Section I "General Provisions" PBU 6/01. Recall that this section describes the characteristics of fixed assets and provides the mandatory conditions that must be met by assets included in fixed assets.

Paragraph 2 was excluded from PBU 6/01. It stated that this Accounting Regulation also applies to profitable investments in material assets. The presence of this norm led to the fact that profitable investments were perceived as a separate category of property, different from fixed assets.

But do not rush to conclude that profitable investments in material values ​​are now completely separated from fixed assets. On the contrary, this category of assets was put on a par with other fixed assets. This is evidenced by the amendments to paragraph 4 of PBU 6/01. So, now the composition of fixed assets also includes those assets that are intended to be provided for a fee for temporary possession and use or for temporary use. Other mandatory criteria for accepting assets as fixed assets remained the same. Thus, profitable investments in material assets have become full-fledged "brothers" of fixed assets.

In accounting and financial statements, profitable investments in material assets should still be reflected separately. Now this requirement is enshrined in paragraph 5 of PBU 6/01. True, only those profitable investments that are intended solely to be provided for a fee for temporary possession and use or for temporary use are taken into account separately. We would like to remind you that the Chart of Accounts provides for account 03 “Profitable Investments in Material Assets” to account for these assets. And in the balance sheet they are reflected in line 135 of the same name.

We are talking about property acquired by an organization specifically for leasing, renting or renting. But if the property is leased only from time to time or not the entire object is leased (for example, only part of the building), then it must be accounted for as a regular fixed asset - on account 01 and on line 120 of the balance sheet.

An organization that has fixed assets accounted for as income-generating investments in material assets is obliged to disclose material information about such property in the financial statements. Paragraph 32 of PBU 6/01 was supplemented with such a norm. But this amendment is of a clarifying nature. Disclosure of such information in the financial statements was required before. In the balance sheet, line 135 is provided for this, and in form No. 5 “Appendix to the balance sheet” there is a separate table for deciphering information about profitable investments in material assets.

Corporate property tax

According to the amendments made to PBU 6/01 by order of the Ministry of Finance of Russia No. 147n dated December 12, 2005, profitable investments in material assets have been classified as fixed assets since 2006. In this regard, the procedure for forming the tax base for corporate property tax is changing. From now on, fixed assets accounted for as part of profitable investments in tangible assets on account 03, that is, objects purchased for rent and lease, become the object of taxation for corporate property tax.

The new rules for accounting for low-cost items of fixed assets apply only to property that is accepted for accounting after January 1, 2006.

Depreciation of fixed assets

By order of the Ministry of Finance of Russia No. 147n, a number of changes were made to Section III PBU 6/01, which regulates the procedure for calculating depreciation on fixed assets.

Objects subject to depreciation

Since 2006, the list of fixed assets not subject to depreciation has excluded housing facilities (residential houses, dormitories, apartments, etc.), external improvement facilities and other similar facilities (forestry, roads, specialized facilities for navigation, etc.). etc.), as well as productive livestock, buffaloes, oxen and deer, perennial plantations that have not reached operational age.

This amendment is due to established practice. Thus, industrial, administrative and office buildings cannot be put into operation until the adjacent territory is landscaped. Therefore, such costs for external improvement facilities can rightly be attributed to depreciable fixed assets.

With regard to housing stock items listed as income-generating investments in tangible assets (on account 03), a special clause is made in paragraph 17 of PBU 6/01: depreciation for them should be charged in the general manner. Note that this rule applies not only to the housing stock recorded on account 03. All housing stock objects that are used in the commercial activities of the organization and are capable of bringing economic benefits (income) are subject to depreciation.

In conclusion, let's pay attention to such a moment. In connection with the introduction of amendments to PBU 6/01, accountants should be careful when working with the Guidelines for accounting for fixed assets. Since 2006 and until the relevant amendments are made, this document has been applied to the extent that it does not contradict the new rules of PBU 6/01.

Thus, in order to organize the correct accounting of material assets at the enterprise, it is necessary to follow the legal regulation. Accounting for material assets is carried out in accordance with regulatory documents that have different statuses. Some of them are mandatory (the Law "On Accounting", accounting regulations), others are advisory in nature (Chart of Accounts, guidelines, comments).

2. Organizational, legal and economic characteristics of the enterprise SPK "Krasny Ural" of the Kiginsky district

2.1 Organizational and legal characteristics of the SEC "Krasny Ural" of the Kiginsky district

SPK "Krasny Ural" - the main purpose of which is to make a profit. As an economic entity, this enterprise is a producer of goods and services. The company also contributes to solving the problem of employment.

SEC "Krasny Ural" in its activities is guided by the current legislation and bears full responsibility for the observance of the interests of the state, citizens, fulfillment of the obligations assumed.

The organizational and legal form of the enterprise SPK Krasny Ural is a production cooperative, i.e. This is a voluntary association of citizens for joint production activities. Form of ownership - private, grain and livestock type of activity. The main part of the territory of the region is located in the aisles of the Priaiskaya undulating plain, the southeastern part is occupied by the front ranges of the western slope of the Urals. The area is included in a moderately cool, humid agro-climatic region with a short frost-free period.

2.2 Economic characteristics of the SPK "Red Ural" Kiginsky district

SPK "Red Ural" Kiginsky district is located in the sandy part of the Kiginsky district in the village of Elanlino. The direction of specialization of the economy is cattle-breeding and grain.

Kiginsky district is located in the north-east of the republic, bordering on the Chelyabinsk region. Formed in 1930. The area of ​​the region is 1685 km2. The regional center is the village of Upper Kigi, located 294 km from Ufa. The population is 20 thousand people. The average population density is 12 people. per km2. There are 41 rural settlements in the district. The largest of them are Upper Kigi, Lower Kigi, Leuza, Elanlino. Bashkirs and Tatars predominate.

The main part of the territory of the district is located within the Priaiskaya undulating plain, the southeastern part is occupied by the front ranges of the western slope of the Urals. The area is included in a moderately cool, humid agro-climatic region with a short frost-free period. On the southwestern and northwestern outskirts of the region flow the rivers Ai with a tributary of Alla-Elga, Kigi - with tributaries of Leuza and Kese-Ik. Chernozems and dark gray forest slightly podzolized soils are widespread. Mineral resources are represented by deposits of clay and loam, lean sand, sand and gravel mixture, limestone, building stone, grinding sandstone. There are peat bogs. Forest covers 43 thousand hectares (22.5% of the district). Agricultural land occupies 93.7 thousand hectares, including arable land - 67.7 thousand hectares, pastures - 15.2 thousand hectares, hayfields - 10.4 thousand hectares. The main industry of the district is agriculture. The highways Birsk-Mesyagutovo-Satka, Upper Kigi-Novobelokatai pass through the territory of the district. There are 31 general education schools in the district, including 16 secondary ones; vocational school, 22 mass libraries, 30 club institutions, central district and 2 rural district hospitals.

The village of Elanlino was founded in 1756, the distance from the regional center is 25 km, there are 854 people, 316 households, there is a farm Krasny Ural, which is engaged in crop production, animal husbandry, where 60 people work. The village has six retail shops with 11 employees. In the private sector there are cattle - 590 heads, sheep of all breeds - 465, horses - 48, birds - 1269 and bee colonies - 78.

In agriculture, land is the main and main source of production. Therefore, the rational use of land resources is of vital importance for the economy. Consider the structure of land for the last three years.

Table 2.1 Composition and structure of land

Conclusion: the total land area increased in 2009 compared to 2007 by 1417.1 hectares due to the increase in pastures, which amounted to 1.45%

Compared to 2007. Agricultural land accounts for 15.81%, of which arable land - 204.09%. This is a very good indicator, since it means that most of the land resources are used more efficiently, i.e. serves for cultivation of grain, leguminous and other cultures. Tvkzhe increased hayfields, pastures by 1.00%.

The main source of the wealth of society and the main factor in the creation of the material and spiritual benefits of mankind is labor. It is a purposeful human activity aimed at modifying and adapting natural objects to meet their needs.

Labor resources are an important factor, the rational use of which ensures an increase in the level of agricultural production and its economic efficiency. Consider the composition and structure of the use of labor resources

Table 2.2 Number and composition of labor resources

Conclusion: it can be seen that the number of workers in 2007 decreased compared to 2009 by 66.25%, of which managers by 33.33%, and specialists by 81.81%

Working capital, serving the process of circulation of products, are circulation funds. These include products ready for sale, located in the warehouses of the enterprise; products shipped, but not paid for by consumers; enterprise cash; funds in the accounts.

Let's consider the composition and structure of the use of working capital in the Krasny Ural SEC.

Table 2.3 Composition and structure of working capital

Conclusion: most indicators of working capital increased. In 2009, compared to 2007, the number of inventories increased by 119.41%, accounts receivable decreased by 73.07%.

Fixed assets – these are means of labor that repeatedly participate in the production process, while maintaining their natural form, and their value is transferred to the manufactured products in parts, as they wear out. These include tools with a service life of more than a year.

Table 2.4 Composition and structure of fixed assets

Conclusion: in comparison with 2009 with 2007, the following can be seen that buildings decreased by 2.2%, structures decreased by 3.3%, equipment increased by 18.2%, vehicles increased by 27.4%.

3. Accounting for profitable investments in material assets

3.1 The state of accounting and analytical work of the SEC Krasny Ural

In SEC "Krasny Ural" the head of the enterprise is responsible for the organization of accounting in the organization, compliance with the law when performing business operations. In our enterprise, the director established the accounting service as a structural unit headed by the chief accountant. In this connection, our company has five accounting employees, including the chief accountant.

Accounting responsibilities include:

Ensuring the correct organization of accounting in accordance with the instructions and separate instructions;

Exercising preliminary control over the timely and correct execution of documents and the legality of transactions;

control over the correct and economical use of funds in accordance with their intended purpose according to the approved cost estimates, as well as the safety of funds and material assets;

Calculation and payment of wages to workers and employees on time;

timely carrying out of settlements arising in the process of execution of estimates with enterprises, institutions and individuals;

participation in the inventory of funds, settlements and material assets, timely and correct determination of the results of the inventory and their reflection in accounting;

· instructing financially responsible persons on the issues of accounting and safety of valuables in custody;

preparation and submission of financial statements in a timely manner;

preparation and coordination with the head of the enterprise of cost estimates and calculations for them;

· storage of accounting documents, accounting registers, machinograms, cost estimates, calculations for them, other documents, as well as their submission to the archive in the prescribed manner.

The chief accountant reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, timely submission of complete and reliable financial statements.

The chief accountant must:

ensure that accounting is maintained in full compliance with the "Regulations on Accounting and Reporting in the Russian Federation", the chart of accounts of accounting and the Instructions for its application (approved by order of the Ministry of Finance of the USSR dated November 1, 1991 No. 56) and other applicable regulatory acts in the field accounting methodology;

ensure timely and complete submission of the necessary reporting to interested users in accordance with applicable law;

· Guided by the established Chart of Accounts, develop a Working Chart of Accounts to reflect the necessary commercial and financial and business operations;

establish the necessary system of accounting registers to determine their list;

· carry out an analysis of financial and economic activities in order to identify and mobilize on-farm reserves;

· evaluate the actual use of the identified reserves.

With the chief accountant, it is advisable to coordinate the appointment, dismissal and relocation of financially responsible persons (cashiers, etc.).

The chief accountant of SEC "Krasny Ural" is prohibited from accepting for execution and execution documents on transactions that are contrary to the law and violate contractual and financial discipline. The chief accountant informs the head of the organization in writing about such documents and, upon receipt of a written order from him on the acceptance of these documents for accounting, executes it. The full responsibility for the illegality of the transactions carried out is borne by the head of the organization.

For non-fulfillment or dishonest fulfillment of his duties, the chief accountant is liable in accordance with applicable law.

The chief accountant is given the right to sign documents that serve as the basis for the acceptance and issuance of inventory items and cash, as well as settlement, credit and monetary obligations. These documents without the signature of the chief accountant are considered invalid and are not accepted for execution.

The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the SEC.

In case of disagreement between the director and the chief accountant on the implementation of certain business operations, documents on them can be accepted for execution with a written order from the head, who bears full responsibility for the consequences of such operations.

3.2 Primary accounting of profitable investments in material assets

The primary accounting document is a written certificate of a business transaction that has legal force and does not require further explanation and detail.

Business transactions that are not formalized by the primary accounting document are not accepted for accounting and are not subject to reflection in accounting registers.

In accordance with the Decree of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20 “On approval of the procedure for the application of unified forms of primary accounting documentation”, in addition to the forms for accounting for cash transactions, the organization, if necessary, can enter additional details into the unified forms of primary accounting documentation. At the same time, all the details of the approved unified forms of primary accounting documentation must remain unchanged, including the code, form number, document name. Removal of individual details from unified forms is not allowed.

The changes introduced must be formalized by the relevant organizational and administrative document of the organization.

The formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended and can be changed in terms of expanding and narrowing the columns and lines, taking into account the significance of the indicators, including additional lines and loose sheets for ease of placement and processing of the necessary information.

If the form of the document to reflect any facts of economic activity is not provided for by the album of unified forms, the primary accounting document can be developed by the organization independently. When developing a document, it is necessary to take into account the requirement of paragraph 13 of Regulation No. 34n, as well as Article 9 of the Law "On Accounting", which establish certain requirements for the preparation of the document. In particular, the primary accounting document will be accepted for accounting only if it contains the following mandatory details:

· Title of the document. The name contains the content of the business transaction to be reflected in the accounting and the accountant of the organization should not take into account documents with a fuzzy name or no name at all, and also draw up such documents himself. The unified forms of primary accounting documents contain a “Form Code”, which is a seven-digit document number according to the All-Russian Classifier of Management Activities, which is printed in the upper right corner of the document. A self-developed document may not contain the “Form Code” variable, however, in the case of document processing using computer technology, the presence of this variable is necessary and the coding system is developed by the organization independently;

the date of the business transaction indicated in the name of the document or in the document itself. The date is written in Arabic numerals as follows: first, the day and month are indicated, represented by two pairs of digits separated by a dot, then the year is indicated with four digits, for example, the date August 4, 2005 will be written as follows: 08/04/2005;

the name of the organization on behalf of which the document was drawn up, which allows you to determine whether the document belongs to a particular organization;

· Measuring instruments of business transactions in physical and monetary terms. In general, natural, labor and monetary meters are used in accounting. With the help of natural meters, information is obtained about accounting objects in physical terms, such as measures of length, weight, area, volume, and others. With the help of labor meters, used in combination with natural ones, the amount of labor spent on the production of products, works and services is determined, such indicators as labor productivity, performance of production standards are determined, wages are calculated with the help of labor meters. The monetary meter is general and it expresses all indicators of the financial and economic activities of the organization;

the names of the positions of persons responsible for the business transaction and the correctness of its execution. As a rule, a specific employee of an organization performs one or another type of business operations on the basis of an established job description, and an indication of the position of the person who performed the operation serves to control the legality of the operation;

personal signatures of the indicated persons and their decryption (including cases of creating documents using computer technology). In deciphering the signature, initials should be put first, and only then the surname, for example: I.S. Petrov. If there is no person whose signature should be in the document, instead of him the document can be signed by his deputy or the person acting as the absent person, while you cannot sign documents with a slash in front of the name of the position.

In addition to the mandatory details, additional details that are not mandatory, such as the document number, the address of the organization, the basis for the business transaction, and others, can be entered into the document.

Self-created documents should accurately describe business transactions, provide users with the necessary and reliable information, should be convenient for processing and storage, and should not duplicate other primary documents.

The head of the organization, in agreement with the chief accountant, must approve the list of persons who have the right to sign primary accounting documents, while the documents that draw up business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization. Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.

Primary accounting documents should be drawn up at the time of the business transaction, and if this is not possible, then immediately after its completion.

When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at the end of the working day on the basis of cash receipts.

In accordance with paragraph 2.8 of the Regulations on documents and workflow in accounting, approved by the USSR Ministry of Finance dated July 29, 1983 No. 105 (hereinafter referred to as the Regulations on documents and workflow No. 105), entries in primary accounting documents must be made in ink, chemical pencil, paste ballpoint pens , with the help of typewriters, mechanization and other means that ensure the safety of these records during the time set for their storage in the archive.

It is forbidden to use a simple pencil for writing. The reliability of the information contained in the documents, their timely and high-quality execution, transfer for reflection in accounting, is ensured by the officials who compiled and signed these documents.

The primary accounting document is considered to be finalized if it is drawn up in the prescribed form, all its details are filled in, blank lines are crossed out, the document is checked by employees of the accounting department of the organization.

Consider the main operations for accounting for profitable investments in material assets:

1. Equipment purchased for leasing was credited at the original cost.

2. Increased initial cost of fixed assets leased as a result of revaluation.

3. The initial cost of the property returned from leasing was written off in connection with the termination of its use for these purposes.

4. Retired equipment used for leasing:

a) the initial cost of the equipment is written off;

b) the amount of accrued depreciation is written off;

c) the residual value is written off;

5. A fully depreciated object of fixed assets of their composition of material assets was written off as a result of the impossibility of further use.

For the above operations, primary documents such as:

1) Act (invoice) of acceptance of the transfer of fixed assets (form OS-1);

2) Act of revaluation of fixed assets, order of the head;

3) Act (invoice) of acceptance of the transfer of fixed assets (OS-1 form);

4) Act (invoice) of acceptance of the transfer of fixed assets (form OS-1);

5) Act on the write-off of fixed assets (OS-4 form).

3.3 Synthetic and analytical accounting

Synthetic accounting is a generalized accounting of the facts of economic activity in monetary terms. Synthetic accounting is carried out on synthetic accounts (main accounts of the first order). The list of synthetic accounting accounts is in the chart of accounts. Synthetic accounting is necessary to obtain information that allows you to have a general idea about the availability and movement of funds and their sources - about the financial and economic activities of the organization.

Synthetic accounting is maintained in accounting registers (Main book, journals, warrants, etc.). Synthetic accounting data are detailed in analytical accounting.

Analytical accounting - accounting, which is maintained in personal, material and other analytical accounting accounts, grouping detailed information about property, liabilities and business transactions within each synthetic account.

Analytical accounting is a system of accounting records that gives detailed information about the movement of economic assets; is built separately for each synthetic account. Unlike synthetic accounting, it is carried out not only in value terms, but also in physical terms.

Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts.

According to analytical accounting, it is possible to monitor the status of stocks of each type of inventory, settlements with each supplier, contractor, worker, debtor, creditor, accountable person, etc.

Analytical accounting on account 03 is carried out by types of material assets, tenants and individual objects of material assets.

Synthetic accounting is maintained in J.-O. No. 13.

Table 3.1 Correspondence of accounts on account 03 "Profitable investments in material assets"

3.4 Ways to improve the accounting of profitable investments in material assets

Accounting at the enterprise must be constantly improved in accordance with the changing economic environment.

One of the most important parts of information support for the activities of a modern organization is the use of computers to automate accounting. Accounting consists of labor-intensive operations that take up the time of an accountant, preparation of various reporting and payment documents, transferring the same data from one document to another, etc.

The computer program allows the accountant to save time and effort through automation, find arithmetic errors in accounting and reporting, assess the current financial condition of the enterprise and its prospects. In addition, automated accounting systems can help prepare and save in electronic form primary and reporting documents, as well as forms of frequently repeated forms of reports and documents with already formed company details.

As an improvement in the accounting of material assets, we propose to automate the accounting of material assets using the program "1C: Enterprise 7.7" for the rational organization of accounting of material assets.

The program "1C: Enterprise" version 7.7 is a powerful universal accounting program of the new generation. It can support various accounting systems, various accounting methodologies, and be used in enterprises of various types of activities. This program implements a certain concept of accounting in the enterprise. The chart of accounts, the set of constants, the structures of directories and documents, as well as the algorithms for building reports, are a well-developed system in terms of accounting. This system is distinguished, on the one hand, by its integrity, and, on the other hand, by its versatility, which makes it possible to use it after a certain adjustment in almost any enterprise.

The program supports efficient work with various amounts of information, number of jobs, using a variety of computer technology and computer network topologies.

Thus, "1C: Enterprise 7.7" is the tool system on the basis of which the concept of flexible automation of all accounting as a whole, as well as accounting for material values, can be successfully implemented.

Conclusion

The study of the theory and practice of the theory of accounting for profitable investments in material assets based on the requirements of international financial reporting standards made it possible to substantiate the main directions for improving the accounting of profitable investments in material assets and determining their economic essence.

The concept of profitable investments in material assets appeared relatively recently in modern accounting methods. From a historical point of view, the concept of profitable investments in material values ​​can be characterized from various angles. Profitable investments in material assets are investments in various objects or property that have a material form, provided by an organization or enterprise for temporary use under lease (leasing), hire or hire agreements in order to generate income or make profit. This definition is supported by various economic sources and regulations of the Russian Federation. Profitable investments in tangible assets are recorded on account 03 "Profitable investments in tangible assets". In the Russian Federation, there is a display and concept of profitable investments in material values ​​in relation to accounting.

Based on a comparison of the concepts of profitable investments in material values ​​and investment property, it can be concluded that, in general, these concepts have many similar properties. But the essential difference is that investment property is considered as an investment vehicle, the potential income from which consists of two components: rental payments from the possible lease of the property and the change in its initial value over time. Taking into account that at present the activities of organizations related to the acquisition or creation of real estate objects with a view to their subsequent transfer to operating leases are widespread, it is necessary to consider topical issues of reflecting the said property in the financial statements, which are regulated by IFRS 40 Investment Property. Owner-occupied property is property in the form of land plots and (or) buildings (parts of buildings - premises), which the organization disposes of on the basis of ownership or a financial lease (leasing) agreement and which is intended solely for the intended use in the production process and ( or) supply of products or for administrative purposes. This property must be reported in accordance with IFRS 16 Property, Plant and Equipment.

Organizations in the process of carrying out economic activities constantly independently create, acquire from third parties or alienate in favor of third parties a variety of property that can be classified for various reasons. Each type of this property has its own characteristics associated with its reflection in the financial statements of the organization. In order to be able to accurately reflect transactions with property in the financial statements, it is necessary to have reliable criteria for classifying the organization's property and to know and successfully apply the features of reporting transactions with each type of property.

Bibliographic list

1. Federal Law "On Accounting" No. 129-FZ dated November 21, 1996

2. "Civil Code of the Russian Federation" (Civil Code of the Russian Federation) Part 1 dated November 30, 1994 No. 51-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on October 21, 1994)

3. "Tax Code of the Russian Federation" (TC RF) Part 1 dated July 31, 1998 No. 146-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on July 16, 1998)

4. Accounting [Text]: Textbook / A.S. Bakaev, P.S. Armless. – 5th ed.

5. Regulations on accounting [Text] - M .: Eksmo, 2009. - 240 p.

6. New chart of accounts, in accordance with the Order of the Ministry of Finance of the Russian Federation [Text] dated October 31, 2000 No. 94N

7. Primary documents - the basis of financial statements [Text]: textbook / V.M. Vlasov - 3rd ed., revised. - M.: Finance and statistics, 2007. - 416 p.

8. Kondrakov, I.P. Accounting: textbook [Text] / I.P. Kondrakov - M.: INFRA-M, 2006.-640 p.

9. E. Petrov. One-day business trip [Text] // Practical accounting. - 2006. - No. 8. - With. 17 - 19.

10. E.F. Feshchenko. Business trips [Text] // Accounting in agriculture. - 2006. - No. 5. - With. 84 - 85.

11. Kerimov, V.E. Accounting at manufacturing enterprises [Text]: Textbook. - 4th ed., rev. And extra. - M .: Publishing and Trade Corporation "Dashkov and Co", 2004. - 100 - 130 p.

12. Kondrakov, N.P., Kondrakov, I.N. Plan and correspondence of accounting accounts [Text]. Second edition, revised and enlarged. - M.: LLC "VITREM", 2002. - 186 - 192 p.

13. Kondrakov, N.P. Accounting [Text]: Proc. allowance. – 4th ed., revised. and additional – M.: INFRA-M, 2002. – 78–90 p.

14. L.V. Volkov. Business trips in Russia: travel and accommodation costs for employees [Text] // Glavbukh. - 2004. - No. 25. - With. 60 - 66.

15. Makalskaya, M.L. Correspondence accounts - 6 [Text]: Reference guide. - 6th ed., revised. and additional - M .: Publishing house "Delo and Service", 2004. - 186 - 191 p.

16. Mizikovsky, E.A., Elmanova, E.N., Purekhovskaya, E.V. Laboratory workshop on accounting [Text]: Proc. allowance. - M.: Economist, 2004. - 67 - 70 p.

17. M.V. Markin. Documentation of travel expenses in a new way [Text] // Glavbukh. - 2006. - No. 20. - With. 44 - 45.

18. Nikolaeva, G.A., Blitzau, L.P. Accounting in trade [Text]. - M.: Prior-izdat, 2004. - 205 - 216 p.

19. N.V. Abramov, A.S. Sumkin. How to avoid mistakes in settlements with accountable persons? [Text] // Chief Accountant. - 2004. - No. 4. - With. 72-78.

20. Pizengolts, M.Z. Accounting in agriculture. T. 1. Part 1. Accounting financial accounting [Text]: Textbook. – 4th ed., revised. and additional - M.: Finance and statistics, 2002. - 159 - 171 p.

Posted on

Tutoring

Need help learning a topic?

Our experts will advise or provide tutoring services on topics of interest to you.
Submit an application indicating the topic right now to find out about the possibility of obtaining a consultation.

The same rules apply to account 03 of accounting “Profitable investments in tangible assets” as to account 01. We will analyze what is taken into account on account 03, how to make transactions, with examples.

03 accounting account is a profitable investment in material assets

What do people do when they accumulate a very decent amount of money? Very often they buy an apartment or a house with them - even if they and their children already have a place to live. And this is reasonable. First, real estate is growing in value all the time. And secondly, it can be rented out and receive income without doing anything.

It's the same with businesses. Let's figure out why account 03 is used for profitable investments in material assets. It happens that a company buys fixed assets or other material assets specifically in order to give them to someone for temporary paid use. And not at all in order to use them for their intended purpose - for example, in production or economic activity. This is called making a profitable investment. Most often, fixed assets are leased out. This time we will talk about this case.

How are profitable investments such as rent different from leasing

Before moving on to postings, let's explain what a lease is. Under a lease agreement, the property is not handed over forever, but for a time. In this case, the lessor does not lose ownership of the transferred object. Tenants, in turn, can use and even own the accepted property, but they are not allowed to dispose of it (for example, sell or donate).

True, rent is not only ordinary, but also financial - it is called leasing. In this case, it can be agreed that the lessee buys the property from the lessor. But only when the contract expires. And one more interesting feature: the parties have the right to decide that during the term of the contract, the property will be accounted for on the balance sheet of the lessee. But even then, until the moment of redemption, the right of ownership remains with the lessor.

How to evaluate profitable investments (account 03 in accounting) in material assets

Typically, companies record fixed assets on account 01. But an exception has been made for our situation. Fixed assets intended for lease, according to the accounting rules, should be reflected in a separate account 03 “Profitable investments in material assets”. This account is intended for a situation when the property is not planned to be used in production initially (while still being purchased), but they want to rent it out. You can remember it this way. The main means are those things among which people work in the enterprise. And if the equipment is rented or leased, how can you work with it? No way. This means that this is “special purpose” property, which is sent to account 03.

The same rules apply to account 03 “Profitable investments in material assets” as to account 01. That is, fixed assets are accepted into account 03 at their original cost. It consists of all the costs of acquiring an object. To the amount paid for the building or equipment, the accountant adds the costs of delivery, installation, installation (see the formula below).

As for the accounting entries, they also do not differ much from the usual ones. Those with which property is accepted to account 01 "Fixed assets". Only instead of account 01, you need to substitute account 03 “Profitable investments in material assets” everywhere. That's all.

An approximate list of sub-accounts that can be opened for account 03. It is recommended that each sub-account be divided into smaller parts - analytical accounting accounts. They are distinguished by types of material assets: buildings, structures, transport, and so on.

But it doesn't start with count 03. Remember? Any fixed asset before being credited to account 01 must stay for some time on account 08 “Investments in non-current assets”. This is necessary for the convenience of calculating the initial cost. After all, it is not always formed in one day.

Let's say you bought an apartment and are going to rent it out. But it is in need of repair, and there is no furniture, so no one can be accommodated there. All the necessary preparation can take from several weeks to several months and even years.

If we are talking about an enterprise, then all this time the components of the initial cost are sent to account 08. They wait there until the object is completely ready for work. After that, they are all en masse transferred to account 01. And in our case, to account 03.

The state duty for registering the right of ownership is included in the initial cost, if it is still accrued on account 08. Otherwise, it is taken into account on account 91 of the sub-account "Other expenses".

What is the specificity of profitable investments in real estate

Real estate is special property. Anyone who has ever bought an apartment or a house knows this well. After the sale and purchase agreement is signed, it is given to the Rosreestr branch. There they must check everything and make an entry in the register about the transfer of ownership. You become the legal owner only when you receive a certificate of registration of this right. Prior to this, the property does not belong to you - even if you have already signed an act of acceptance.

Businesses are the same. In this regard, the question arises: when to transfer the cost of a ready-to-use building from account 08 to account 01 or 03? It would seem that we have to wait until the certificate of state registration is issued. But that would be a mistake - you can't do that.

The company is required to pay property tax on real estate. The amounts are not small, and they must be accrued on the 1st of the month following the date when the fixed asset was taken into account. According to the rules of PBU 6/01, a building must be accepted for accounting, that is, it must be credited to account 01 or 03 when it meets all the criteria for a fixed asset. And oddly enough, among them there is no condition on a document confirming ownership. So there is no need to wait for the receipt of a certificate of state registration of this right. There are even clarifications on this topic from the controlling departments - the Russian Ministry of Finance and the tax service.

Buildings awaiting state registration should be separated from legally owned buildings. It is recommended that they be taken into account on separate sub-accounts opened for accounts 01 and 03. The possible name of the sub-account is “Real estate objects, the ownership of which is not registered”.

You can open sub-accounts for account 03:

• "Material values ​​for transfer to rent (leasing)";
• "Material values ​​leased";
• “Real estate objects, the property rights for which are not registered”;
• “Material values ​​transferred on lease”;
• "Retirement of objects of profitable investments".

Look at the problem.

A task
The Omega company (a VAT payer) purchased non-residential premises ready for use in January in order to rent them out. The cost of the premises under the contract is 23,600,000 rubles. (including VAT - 3,600,000 rubles). The ownership of the property was registered in the same month, the amount of the state duty paid was 15,000 rubles. There were no other expenses related to the acquisition of fixed assets. The act of acceptance and transfer of the building was signed on the day that the state registration certificate was dated. In January, Omega entered into a lease agreement with JSC Astra, and the building was transferred to this company for temporary use. What are the entries to reflect these events in the accounting of "Omega"?

Postings on account 03 in accounting

The first postings we need in Omega accounting will look like this:
DEBIT 08 CREDIT 60
— 20,000,000 rubles. — reflects the purchase price of the building (excluding VAT);

DEBIT 19 CREDIT 60
— 3,600,000 rubles. - Reflected VAT on the building;

DEBIT 08 CREDIT 68 sub-account "State duty"
— 15,000 rubles. - the state duty for registration of ownership of the building has been charged;

DEBIT 03 sub-account "Tangible assets for rent (leasing)" CREDIT 08
— 20,015,000 rubles. - reflects the initial cost of the building, the ownership of which is registered.

If the company plans to lease part of the building, it is not necessary to allocate its value on account 03. In this case, the entire object is accounted for on account 01. If the company used the building itself, and then rented it out, it is also not required to transfer it from account 01 to account 03.

How to reflect profitable investments in tangible assets when renting

As a general rule, having leased a fixed asset, the company continues to take it into account on its balance sheet. The only thing that is recommended is to transfer the asset to another sub-account:
DEBIT 03 sub-account "Tangible assets leased out" CREDIT 03 "Tangible assets
for transfer to rent (leasing) "
— 20,015,000 rubles. - the building was rented out.

If a leasing agreement is concluded, then by default the property also remains on the balance sheet of the transferring party. In this case, the wiring is similar. But sometimes a condition is included in the contract on the transfer of the fixed asset to the balance of the lessee. Then the cost of the leased asset is taken into account in a special order. But this is a complex issue that requires separate detailed consideration.

The solution of the problem

Profitable investments in material values- this is the organization's investment in part of the property, buildings, premises, equipment and other values:

• having material form,
• provided by the organization for a fee in temporary possession (temporary possession and use) in order to generate income.

Fixed assets, intended solely for provision by the organization for a fee for temporary possession and use or for temporary use in order to generate income, are reflected in accounting and financial statements as part of profitable investments in tangible assets (PBU 6/01).

Material assets acquired by the organization (received by the organization) for provision for a fee for temporary use (temporary possession and use) are accepted for accounting at their original cost based on the actual costs incurred for their acquisition, including the costs of delivery, installation and installation (Instruction ).

Income. An organization's income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners). Receipts from other legal entities and individuals are not recognized as income of the organization:

• amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;
• under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;
• in the order of advance payment for products, goods, works, services;
• advances on account of payment for products, goods, works, services;
deposit;
• as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;
• in repayment of a loan, a loan granted to a borrower.

The income of the organization, depending on their nature, the conditions for obtaining and the activities of the organization, are divided into:

• income from ordinary activities;
• operating income;
• non-operating income.

Income other than income from ordinary activities is considered other income. Other income also includes extraordinary income. For accounting purposes, the organization independently recognizes receipts as income from ordinary activities or other receipts based on the requirements of PBU 9/99, the nature of its activities, the type of income and the conditions for receiving them (PBU 9/99).

Was the page helpful?

More found about profitable investments in material values

1. Methodology for the analysis of certain types of non-current assets according to form No. 5 "Appendix to the balance sheet" of accounting (financial) statements
   Analysis of profitable investments in material assets based on the data of form No. 5 Appendix to the balance sheet
2. Analysis of the relationship between net profit and net cash flow
   Fixed assets 11 20 Profitable investments in tangible assets 1130 amounts for these items of the asset of the balance sheet must be taken
3. Study of non-current assets of the enterprise for the purposes of financial analysis
   Fixed assets reflected in the account 01 Profitable investments in material assets 1160 Account balance 03 Profitable investments in material assets for
4. Methodological approaches to the analysis of funds according to the financial statements of an insurance company
   Such adjustments are conditionally divided into three groups according to the nature of business transactions adjustments associated with the mismatch in the time of reflection of income and expenses in accounting with the inflow and outflow of cash on these operations adjustments associated with operations that do not directly affect the calculation of the net profit indicator but cause cash flow making financial investments acquiring fixed assets profitable investments in tangible assets receiving and repaying loans, etc. adjustments related to operations that have a direct impact on the calculation of the profit indicator but do not cause cash flow depreciation of fixed assets profitable investments in tangible assets intangible assets Corrective procedures affect almost all accounting records
5. Accounting codes
   For the acquisition of fixed assets, including profitable investments in tangible assets and intangible assets 4221 For financial investments 4222 For other
6. Analysis of the arbitration manager
   Fixed assets 1150 314515 324515 314415 284433 -30082 Profitable investments in material assets 1160 800 920 827 579 -221 Long-term financial investments 1170
7. Analysis of the cash flows of a commercial organization according to the cash flow statement
   Acquisition of fixed assets, profitable investments in tangible assets and intangible assets 110 75.9 292 93.6 182 17.7 265.5
8. Analysis of financial and economic activities for the administrations of the subjects of the Russian Federation
   The value of fixed assets reached the lowest value of 0 thousand rubles for a year Profitable investments in tangible assets decreased by 221 thousand rubles and amounted to 579 thousand rubles
9. Forecasting the balance sheet of a commercial organization using the percentage of sales method
   No change - Profitable investments in material assets 135 No change - Long-term financial investments 140 No change
10. Topical issues and modern experience in analyzing the financial condition of organizations - part 2
    The explanatory notes to the balance sheet and the income statement give a detailed quantitative description of the indicators of the movement of intangible assets of fixed assets of profitable investments in material values ​​of expenses for research, development and technological work and the development of natural resources.
11. Rules for conducting a financial analysis by an arbitration manager
    According to the results of the analysis of profitable investments in material assets in documents containing an analysis of the financial condition of the debtor, in addition to information
12. Topical issues and modern experience in analyzing the financial condition of organizations - part 8
    The analysis of non-current assets includes the analysis of intangible fixed assets of construction in progress profitable investments in material values ​​of long-term financial investments of other non-current assets The analysis of current assets includes
13. Internal audit of fixed assets of the organization - part 1
    If fixed assets are intended solely to be provided by the organization for a fee for temporary possession and use or for temporary use in order to generate income, then they are reflected in accounting and reporting as profitable investments in tangible assets Separate assets in accordance with the terms of PBU Accounting for fixed assets