By order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n, amendments were made to PBU 6/01 regarding organizations that have the right to apply simplified accounting and reporting methods. In particular, the PBU is supplemented by clause clause 8.1, where the features of determining the initial cost of fixed assets are established, as well as a new paragraph to clause 19, where the rules for calculating depreciation are established for them.
PBU 6/01 establishes the rules for the formation in accounting of information about the fixed assets of an organization - a legal entity under Russian law.
The requirements of PBU 6/01 do not apply to credit institutions, as well as to state (municipal) institutions.
Registered with the Ministry of Justice of Russia on April 28, 2001
Ministry of Finance of the Russian Federation
On approval of the Regulations on accounting "Accounting for fixed assets" PBU 6/01
As amended on: 05/18/2002 N 45n; 12/12/2005 147n;
09/18/2006 No. 116n; 11/27/2006 156n;
October 25, 2010 No. 132n; 12/24/2010 186n;
May 16, 2016 No. 64n.
In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 11, Art. 1290), I order:
1. Approve the attached accounting "Accounting for fixed assets" PBU 6/01.
2. Recognize invalid the Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N 65n "On approval of the Regulation on accounting "Accounting for fixed assets" PBU 6/97" (The order was registered with the Ministry of Justice of the Russian Federation dated January 13, 1998 N 1451) and paragraph 1 of the Amendments to regulatory legal acts on accounting, approved by Order of the Ministry of Finance of the Russian Federation of March 24, 2000 N 31n (the Order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).
3. To put this Order into effect starting from the financial statements of 2001.
Minister
A.L. Kudrin
Approved
order of the Ministry of Finance
Russian Federation
dated 30.03.2001 N 26n
Regulation on accounting
"Accounting for fixed assets"
I. General provisions
1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (except for credit institutions and state (municipal) institutions).
(as amended by the Order of the Ministry of Finance of the Russian Federation of October 25, 2010 N 132n)
2. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.
3. This Regulation does not apply to:
machinery, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
items handed over for installation or to be installed, which are in transit;
capital and financial investments.
4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:
a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not assume the subsequent resale of this object;
d) the object is capable of bringing economic benefits (income) to the organization in the future.
A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in and of this paragraph are met.
The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.
(clause 4 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
5. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.
Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, nature management objects (water, subsoil and other natural resources).
Fixed assets intended exclusively to be provided by an 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 material assets.
Assets, in respect of which the conditions provided for in this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n, as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)
6. The accounting unit of fixed assets is an inventory object. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.
If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory object.
An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.
II. Valuation of fixed assets
7. Fixed assets are accepted for accounting at their original cost.
8. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).
The actual costs for the acquisition, construction and manufacture of fixed assets are:
the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
amounts paid to organizations for the implementation of work under a construction contract and other contracts;
amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n;
customs duties and customs fees;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
remuneration paid to an intermediary organization through which an object of fixed assets was acquired;
other costs directly related to the acquisition, construction and manufacture of fixed assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.
The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.
8.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may determine the initial cost of fixed assets:
a) when they are purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);
b) during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets.
At the same time, other costs directly related to the acquisition, construction and manufacture of an item of fixed assets are included in the cost of ordinary activities in the full amount in the period in which they were incurred.
9. The initial cost of fixed assets contributed to the authorized (reserve) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.
10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
11. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.
If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.
12. The initial cost of fixed assets accepted for accounting in accordance with and is determined in relation to the procedure given in these Regulations.
(clause 12 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
13. Capital investments in perennial plantings, for radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.
14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other accounting regulations (standards).
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)
A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)
15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.
When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.
Revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)
The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately.
(The paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n, as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 N 186n)
The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the financial result as other expenses, is credited to the financial result as other income.
(as amended by the Orders of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n, of December 24, 2010 N 186n)
The amount of depreciation of the item of fixed assets as a result of revaluation is included in the financial result as other expenses. The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the financial result as other expenses.
(as amended by the Orders of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n, of December 24, 2010 N 186n)
When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.
16. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.
III. Depreciation of fixed assets
Note:
See also the Regulations on the procedure for calculating depreciation deductions for fixed assets in the national economy (approved by the USSR State Planning Committee, the USSR Ministry of Finance, the USSR State Bank, the USSR State Committee for Prices, the USSR State Statistics Committee, the USSR State Construction Committee 29.12.1990 N VG-21-D / 144 / 17-24 /4-73 (N VG-9-D)).
17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.
For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in these Regulations.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
For objects of the housing stock, which are included in the composition of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections, etc.).
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
18. Depreciation of fixed assets is charged in one of the following ways:
linear way;
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life;
method of writing off the cost in proportion to the volume of products (works).
The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.
The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.
19. The annual amount of depreciation charges is determined:
with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;
with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
when the method of writing off the cost by the sum of the numbers of years of the useful life - based on the original cost or (current (replacement) value (in the event of a revaluation) of the fixed asset and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object, and in the denominator - the sum of the numbers of years of the useful life of the object.
During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.
For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly during the period of operation of the organization in the reporting year.
With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.
An organization that has the right to apply simplified methods of accounting, including simplified accounting (financial) statements, may:
- charge the annual depreciation amount at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization;
- charge depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting.
(as amended by the Order of the Ministry of Finance of the Russian Federation of May 16, 2016 N 64n)
20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.
The useful life of an item of fixed assets is determined based on:
the expected life of this facility in accordance with the expected productivity or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this object (for example, the lease term).
In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.
21. The accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.
22. The accrual of depreciation charges on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.
23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.
24. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.
25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.
IV. Recovery of fixed assets
26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.
27. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, power, quality of use, etc.) of the object are improved (increased) fixed assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
28. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.
V. Disposal of property, plant and equipment
29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.
31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses.
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)
VI. Disclosure of information in financial statements
32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:
on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);
on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;
on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);
on the terms of useful life of fixed assets adopted by the organization (by main groups);
about objects of fixed assets, the cost of which is not redeemed;
on fixed assets provided and received under a lease agreement;
about the objects of fixed assets accounted for as part of profitable investments in tangible assets;
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
on methods of calculating depreciation charges for certain groups of fixed assets;
on real estate objects accepted for operation and actually used, which are in the process of state registration.
Question: Is it necessary to submit an updated calculation (tax return) of tax on actual profit for the 1st quarter of 2001 in connection with the adoption by the Ministry of Finance of Russia of Order No. 26n dated 30.03.2001 "On Approval of the Accounting Regulation" Accounting for Fixed Assets "PBU 6/01"
Answer: By order of the Ministry of Finance of Russia dated 30.03.2001 N 26n, the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01 was approved, according to which, when classifying assets as fixed assets and assets in circulation, there is no cost criterion that existed in the Accounting Regulation "Accounting fixed assets" PBU 6/97, approved by order of the Ministry of Finance of Russia dated 03.09.97 N 65n, canceled by PBU 6/01.
At the same time, the procedure enshrined in clauses 50 and the Regulations on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulation on Accounting and Accounting in the Russian Federation) continues to operate without changes. ), according to which items with a useful life of less than 12 months, regardless of their value, as well as items with a value at the date of acquisition of not more than 100 times the amount of the minimum amount established by the legislation of the Russian Federation are accounted for in organizations as assets in circulation. the amount of monthly wages per unit (based on their value stipulated in the contract) regardless of their useful life.
In addition, the Accounting Regulation "Accounting for inventories" PBU 5/98, approved by order of the Ministry of Finance of Russia dated 15.06.98 N 25n, considers the above category of assets as low-value and wearing items, the cost of which is repaid by depreciation according to specially established rules (in particular, by including in the cost price at a time 50 or 100 percent of the value of these assets).
At the same time, it should be borne in mind that clause 3 of the Regulations on Accounting and Accounting in the Russian Federation provides that the Ministry of Finance of Russia, on the basis of the Federal Law "On Accounting" and this Regulation, develops and approves accounting regulations (standards), others regulatory legal acts and methodological guidelines on accounting, other regulatory legal acts and methodological guidelines on accounting that form the system of regulatory accounting regulation and are binding on organizations in the territory of the Russian Federation.
Thus, the newly adopted Accounting Regulation PBU 6/01 cannot cancel the procedure established by the Regulation on Accounting and Accounting in the Russian Federation.
Based on the foregoing, until the regulatory documents governing the accounting procedure are brought into line, when classifying property as low-value and wearing items, one should be guided by the cost criterion established by the Regulations on Accounting and Accounting in the Russian Federation.
At the same time, organizations that classify property as fixed assets, taking into account the requirements of PBU 6/01, apply the procedure for accounting for this property for tax purposes as well. It should be noted that the procedure for writing off the costs of fixed assets worth no more than 2000 rubles. per unit, tax legislation is not provided. For the purposes of taxation, the cost of these fixed assets is subject to repayment by depreciation over the life of these fixed assets. As a result, financial statements are subject to adjustment.
E.A. Rusakova,
consultant of the Institute of Professional Accountants
Was it possible in 2001 to attribute fixed assets worth up to 10,000 rubles. to fixed assets?
With the entry into force, starting from the financial statements of 2001, of the Accounting Regulation “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.2001 N 26n, the cost criterion when accepting objects as fixed assets has lost its meaning.
According to PBU 6/01, in order to accept assets as fixed assets for accounting, the following conditions must be met at a time:
Use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;
Long-term use, that is, a useful life of more than 12 months or a normal operating cycle if it is more than 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.
Thus, for accounting for assets as fixed assets, the value of the items does not matter.
Speaking about the value of fixed assets, it must be borne in mind that PBU 6/01 was allowed to write off fixed assets worth no more than 2000 rubles. per unit for production costs (sales costs) as they are released into production or operation. Subsequently, in accordance with the additions and amendments made to the above PBU by order of the Ministry of Finance of Russia dated May 18, 2002 N 45n and put into effect starting from the financial statements of 2002, the words “worth no more than 2000 rubles” were replaced by the words “fixed assets worth no more than 10 000 rub. per unit or other limit established in the accounting policy based on technological features. In other words, since the above order was put into effect starting from the financial statements of 2002, the organization has the right to make changes to the accounting policy in terms of writing off fixed assets directly to production costs (sales expenses). This operation is reflected in accounting on the debit of the accounts of accounting for production costs (expenses for sale) and the credit of account 01 "Fixed assets".
The organization used a loan intended for the reconstruction of an item of property, plant and equipment to repair it. Does the value of the fixed asset increase by the amount of expenses incurred and by the amount of accrued interest for using the loan?
Repair serves to restore the operational properties of fixed assets.
When forming accounting information on the expenses of the organization, including the overhaul of fixed assets, one should proceed from the principles set forth in the Accounting Regulation "Organization's expenses" PBU 10/99, approved by order of the Ministry of Finance of Russia dated 06.05.1999 N ZZn.
PBU 6/01 establishes that a change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, partial liquidation and revaluation of fixed assets.
Changes in the initial cost of an item of fixed assets by the amount of costs incurred in cases of major repairs are not made.
The value of the fixed asset object is not adjusted for the amount of interest paid on the loan. The above amounts are reflected in the accounting records on account 91 “Other income and expenses”.
When accounting for business transactions related to loans and their servicing, one should be guided by the Accounting Regulation “Accounting for loans and credits and the costs of servicing them” PBU 15/01, approved by order of the Ministry of Finance of Russia dated 02.08.2001 N 60n.
Is it correct to take into account books, reference manuals as part of household inventory? Does clause 36 of the Methodological Guidelines for Accounting for Fixed Assets, approved by Order of the Ministry of Finance of Russia dated July 20, 1998 N 33n, apply?
In this case, one should refer to the Instruction on Accounting for the Library Fund, approved by Order of the Ministry of Culture of Russia dated December 2, 1998 N 590, according to which the main unit of the library fund is a copy - each individual unit of an incoming document.
The above Instruction establishes that an additional accounting unit of the library fund is an annual set - a set of numbers (issues) of periodicals for the year, taken as one accounting unit of the fund.
The above-mentioned books, brochures and similar publications, as well as a set of numbers (issues) of periodicals form the so-called library fund of the organization.
When reflecting in accounting business transactions related to the movement of books, brochures and similar publications (regulatory and reference, technical literature), one should be guided by the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and the Instructions for its Application, approved by order of the Ministry of Finance of Russia dated 31.10 .2000 N 94n.
Fixed assets accepted for accounting at their original cost, in particular books, brochures and similar publications, are reflected in the debit of account 01 “Fixed assets” in correspondence with the credit of account 08 “Investments in non-current assets”. The acquisition of periodicals (newspapers, magazines), as well as the registration of a subscription, is legally reflected in the debit of account 97 “Deferred expenses” in correspondence with the credit of account 71 “Settlements with accountable persons”.
In accordance with the additions and changes made to PBU 6/01 and put into effect starting from the financial statements of 2002, fixed assets with a value of not more than 10,000 rubles. per unit, as well as purchased books (brochures and similar publications) are allowed to be written off to production costs (sales costs) as they are released into production or operation. The above operation is reflected in the accounting records on the debit of the accounts of accounting for production costs (sales expenses) and the credit of account 01 "Fixed assets".
Account 02 "Depreciation of fixed assets" is not applied to accounting units of the library fund.
The instruction on the accounting of the library fund provides for the form of using the total accounting in the form of a book (magazine, sheets of the total accounting) containing information on the receipt of individual units and their disposal. The basis for the inclusion of periodicals in the book of total accounting can be an act, which is drawn up as the receipt of periodicals of the current year is completed.
In connection with the foregoing, the procedure for accounting for purchased books, brochures, magazines, given in paragraph 36 of the Guidelines for the accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated July 20, 1998 N 33n, has become invalid.
The organization made a partial reconstruction of the building, as a result of which the initial cost of the object was changed. At the beginning of 2002, a BTI certificate was received, in which the cost of the building was estimated to be much higher (compared to the cost recorded in the accounting records). Is it legal to change the value of the building during 2002 to reflect the new valuation given by BTI?
In accordance with PBU 6/01, a commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost by indexing or directly recalculating at documented market prices.
According to PBU 6/01, such fixed assets are revalued regularly so that their value, at which they are reflected in accounting and reporting, does not differ significantly from the current (replacement) value.
Thus, the change in the value of the building and its adjustment to the BTI assessment can only be made as of January 1, 2003. Consequently, a new confirmation of the building's valuation at the BTI as of January 1, 2003 will be required, reflecting its results in accounting in January 2003.
1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (except for credit institutions and state (municipal) institutions).
Judicial practice and legislation - Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (as amended on May 16, 2016) On approval of the Accounting Regulation "Accounting for fixed assets" PBU 6/01
Investments in fixed assets do not include the costs of acquiring non-financial assets worth no more than 40 thousand rubles per unit, if they are not reflected in accounting as fixed assets (in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (registered by the Ministry of Justice of Russia on April 28, 2001 N 2689)).
Registered with the Ministry of Justice of the Russian Federation on April 28, 2001 No. 2689
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
ON APPROVAL OF THE REGULATION ON ACCOUNTING
"ACCOUNTING OF FIXED ASSETS" RAS 6/01
In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation No. 283 dated March 6, 1998 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 11, Article 1290), I order:
1. Approve the attached Regulation on accounting "Accounting for fixed assets" PBU 6/01.
2. Recognize invalid the Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 No. 65n "On Approval of the Regulations on Accounting "Accounting for Fixed Assets" PBU 6/97" (The Order was registered with the Ministry of Justice of the Russian Federation dated January 13, 1998 No. 1451) and paragraph 1 of the Amendments to the regulatory legal acts on accounting, approved by the Order of the Ministry of Finance of the Russian Federation of March 24, 2000 No. 31n (the Order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).
3. To put this Order into effect starting from the financial statements of 2001.
Minister
A.L. KUDRIN
Approved
Order of the Ministry of Finance
Russian Federation
dated 30.03.2001 No. 26n
POSITION
ON ACCOUNTING "ACCOUNTING OF FIXED ASSETS"
PBU 6/01
(as amended by the Orders of the Ministry of Finance of the Russian Federation of May 18, 2002 No. 45n,
dated December 12, 2005 No. 147n, dated September 18, 2006 No. 116n)
I. General provisions
1. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (except for credit organizations and budgetary institutions).
2. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n.
3. This Regulation does not apply to:
machinery, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
items handed over for installation or to be installed, which are in transit;
capital and financial investments.
4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:
a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not assume the subsequent resale of this object;
d) the object is capable of bringing economic benefits (income) to the organization in the future.
A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.
The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.
(clause 4 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
5. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.
Fixed assets also include: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, nature management objects (water, subsoil and other natural resources).
Fixed assets intended exclusively to be provided by an 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 material assets.
Assets in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 20,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
6. The accounting unit of fixed assets is an inventory object. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.
If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory object.
An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.
II. Valuation of fixed assets
7. Fixed assets are accepted for accounting at their original cost.
8. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).
The actual costs for the acquisition, construction and manufacture of fixed assets are:
the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
amounts paid to organizations for the implementation of work under a construction contract and other contracts;
amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n;
customs duties and customs fees;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
remuneration paid to an intermediary organization through which an object of fixed assets was acquired;
other costs directly related to the acquisition, construction and manufacture of fixed assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.
The actual costs for the acquisition and construction of fixed assets are determined (reduced or increased) taking into account the amount differences arising in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units). The sum difference is understood as the difference between the ruble valuation of accounts payable denominated in foreign currency (conventional monetary units) for payment of fixed assets, calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble valuation of this accounts payable, calculated at the official or other agreed exchange rate at the date of its maturity.
9. The initial cost of fixed assets contributed to the authorized (reserve) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.
10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
11. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.
If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.
12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation.
(clause 12 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
13. Capital investments in perennial plantings, for radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.
14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and these Regulations.
A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.
15. A commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) cost.
Revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.
The results of the revaluation of fixed assets carried out as of the first day of the reporting year shall be reflected in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when forming the balance sheet data at the beginning of the reporting year.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 No. 45n)
The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the account of retained earnings (uncovered loss), is credited to the account of retained earnings (uncovered loss).
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
The amount of depreciation of an item of fixed assets as a result of revaluation is charged to the account of retained earnings (uncovered loss). The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the account of retained earnings (uncovered loss). The amount charged to the retained earnings account (uncovered loss) must be disclosed in the organization's financial statements.
(as amended by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 No. 45n)
When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.
16. The valuation of an item of fixed assets, the value of which upon acquisition is expressed in foreign currency, is made in rubles by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acceptance of the item for accounting as investments in non-current assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
III. Depreciation of fixed assets
17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.
For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in paragraph 19 of this Regulation.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
For objects of the housing stock, which are included in the composition of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections, etc.).
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
18. Depreciation of fixed assets is charged in one of the following ways:
linear way;
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life;
method of writing off the cost in proportion to the volume of products (works).
The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.
The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n.
19. The annual amount of depreciation charges is determined:
with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;
with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
when the method of writing off the cost by the sum of the numbers of years of the useful life - based on the original cost or (current (replacement) value (in the event of a revaluation) of the fixed asset and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object, and in the denominator - the sum of the numbers of years of the useful life of the object.
During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.
For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly during the period of operation of the organization in the reporting year.
With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.
20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.
The useful life of an item of fixed assets is determined based on:
the expected life of this facility in accordance with the expected productivity or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this object (for example, the lease term).
In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.
21. The accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.
22. The accrual of depreciation charges on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.
23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.
24. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.
25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.
IV. Recovery of fixed assets
26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.
27. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, power, quality of use, etc.) of the object are improved (increased) fixed assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
28. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n.
V. Disposal of property, plant and equipment
29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.
31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses.
(As amended by the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n)
VI. Disclosure of information in financial statements
32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:
on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);
on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;
on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);
on the terms of useful life of fixed assets adopted by the organization (by main groups);
about objects of fixed assets, the cost of which is not redeemed;
on fixed assets provided and received under a lease agreement;
about the objects of fixed assets accounted for as part of profitable investments in tangible assets;
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 No. 147n)
on methods of calculating depreciation charges for certain groups of fixed assets;
on real estate objects accepted for operation and actually used, which are in the process of state registration.
