Modernization of fixed assets and main wiring. Accounting Refurbishment of fixed assets in budget accounting

To date, the professional activity of the accountant requires computer skills and knowledge of the software 1c enterprise. Moreover, all enterprise activities depends on the availability of information and technological means - computer equipment. Consider what wiring to reflect in accounting work related to the modernization of the computer.

Computer repair: types and what the difference

One of the most important tasks of the accountant is the literacy of registration of accounting operations related to the repair and modernization of computer equipment. Before proceeding to display repair operations of computer equipment, a number of factors should be taken into account:

1. Repair type: current or capital (modernization);
2. Repair work is carried out by the means of the organization itself or through the services of specialized firms.

These moments in accounting are very important, since the procedure for the display of these operations in tax accounting and in the Bukt. Nearby are fundamentally different. Help in solving this issue can be the right goal of repair:

• Elimination of faults that make it difficult or do not make it impossible to further exploit this fixed assessment;
• Improving characteristics and changing the purpose of this fixed assessment.

That is, if the detail inherent physical wear is a breakdown of a computer element, it will be considered to be repaired by the current repair of the computer. If the computer item changes due to moral wear, then it will be its upgrade.

To the modernization of this non-current asset, such types of work can be attributed:

Get 267 video tutorials for 1C for free:

1. Increased the amount of RAM or hard disk;
2. Replacement for a faster and powerful processor;
3. Replacement of motherboard and video card to a more fast-acting;
4. Replacing the monitor on a model that has a large diagonal.

What wiring to reflect in accounting work related to the modernization of the computer

The first thing to pay attention to - work on the current repair of the computer is written off on the costs of the current period and do not affect its initial cost. The holding of modernization works contribute to an increase in the initial value of this asset.

Note! Assessment of upgraded costs in tax accounting may differ from accounting data.

The presence of this "gap" is associated with different rules for the formation of initial cost. For example, in accounting, the initial cost is formed, taking into account the sum of differences, and in tax accounting, they are part of the non-engineering income and expenses.

When carrying out modernization works of computer equipment, it is also possible to increase its useful life. This condition is not mandatory.

Computer Modernization Postings

The modernization of the main means is carried out when it is necessary to improve and update its characteristics, bring the object in line with modern requirements. The institution has additional costs. As a result, the carrying amount of the main fund () increases. In addition, the remaining life of its operation can be revised. Such a decision is made by a permanent commission for the admission and disposal of assets based on the assessment of the newly acquired properties of the fixed assets.

It is important to remember!

When writing off investments on the basis of fixed assets, Article 310 of the KuSU must be applied both by the debit and loan

Documented upgrades need to fix:

The cost of modernization is collected in account 106 00 "Investments in fixed assets". I will list some accounts to correspondence:

• 302 22 "Calculations for transport services";
• 302 26 "Calculations for other work, services";
• 302 31 "Calculations for the acquisition of fixed assets";
• 302 34 "Calculations for the acquisition of material reserves."

On a note

Accountant will accrue depreciation immediately after the object is upgraded or on the last day of the month when it is completed. It all depends on the provisions of the accounting policies and the functionality of the software product

The total amount of expenses is written off to an increase in account 101 00 "Fixed assets".

Most often institutions modernize objects worth more than 3 thousand rubles. At the same time, the consideration of the upgrade process itself is simple. But with the accrual of depreciation sometimes arise difficulties.

Let's look at three situations.

The object is flying completely

In this case, the main tool can cost as less than 40 thousand rubles. And more.

By itself, this situation in accountants does not cause difficulties. Especially if the Commission has not extended the remaining service life.

After modernization, the accountant will accrue depreciation reuse. It does not matter how the depreciation group includes an object. The amount of the operation will be equal to expenditures on modernization.

It is important to remember!

Suppose the initially adopted regulatory indicators of the functioning of the facility of fixed assets as a result of the modernization has changed. Then the useful life of the Commission for the admission and disposal of assets () is reviewed on this site.

Example 1. The "Management" state institution retrofitted a fully sprinkled computer complex with an additional system unit.

The initial cost of the complex - 19 thousand rubles. The new system unit costs 18 thousand rubles, and its delivery is 1 thousand rubles. To install the block, the institution concluded an outsourcing agreement. The act indicates the cost of the service - 1 thousand rubles.

Accountant recorded:

After the computer package of a computer complex, an accountant draws out an act of acceptance of renovated, reconstructed and upgraded facilities of fixed assets
().

The object is flying partially

Such a situation occurs with linear depreciation. Consequently, the initial cost of the object exceeds 40 thousand rubles. The modernization accountant itself takes into account as usual. But the procedure for calculating the amount of monthly depreciation will change. It will need to be determined based on the residual value of the property and the remaining useful life ().

On a note

You can use an example 2 and if members of the Commission have increased the service life of the object

Example 2. A state institution retrofitting a computer complex with a new system unit worth 20 thousand rubles.

At the same time, the initial cost of the object is 60 thousand rubles. And the amount of accrued depreciation is 24 thousand rubles. The remaining service life is three years. His Commission left the same.

The accountant calculated the amount of monthly depreciation after modernization. It will be:

56 000 rub. : 36 months. \u003d 1555,56 rubles.,

where 56 thousand rubles. - the residual value of the object,
36 months - The remaining service life of the object.

The asset has changed the depreciation group

This option is possible if the cost of an object after modernization exceeded 40 thousand rubles. At the same time, useful life has not yet expired or the commission increased it. Earlier, depreciation was accrued to the object in full. And after the modernization, the accountant will accrue depreciation in a monthly linear way.

The most important thing in this situation is to correct all changes in the inventory card. It is from this that later will depend on the loyalty of the calculation of the monthly depreciation.

Errors are fraught with overestimation of costs of the current year and the distortion of annual reporting.

Check the depreciation options in the software used

Example 3. A state institution made a fully sprinkled computer complex with a system unit worth 20 thousand rubles.

At the same time, the object was originally 35 thousand rubles. The remaining time of its use before modernization is three years. The Commission has increased the period for another two years.

The accountant calculated the amount of monthly depreciation:

20 000 rubles. : 60 months. \u003d 333,33 rub.,

where 20 thousand rubles. - This is the residual value of the object after modernization, and 60 months. - The remaining use of the object.

At the end of the work, the parties signed the act of software. Its fragment - in sample 1. All information about the modernization of the accountant introduced into the inventory card of software. In section 5 "Brief Individual Characteristics of the Object", it indicated information about the new system unit. And in section 2 "The cost of an object, a change in the carrying value, depreciation" reflected changes in the cost and service life (see Sample 2).

In the section on the question of how to reflect in the accounting of the acquisition of the processor, Mater. Boards, video cards, for subsequent upgrades of the main cf. given by the author Natalia Simonova The best answer is Costs for upgrades Consider account. 08 followed by inclusion in the initial value of the main fund.
To ensure the possibility of obtaining data by types of capital investments, to the sch. 08 It is advisable to open sub-school. "Modernization costs."
In accounting write-off components when upgrading a computer, reflect the wiring: d 08 subcount. "The costs of upgrading" Credit 10-5 - written off components on the modernization of the computer.
After replacing components during the upgrades, you need to make an act in form No. OS-3. He is approved by the head of the organization and is transmitted to the accountant.
Information about the modernization reflect in the inventory card accounting card in form No. OS-6 (OS-6A) or in the inventory in the form No. OS-6B. In the accounting, make a wiring:
D 01 to 08 subcount. "Modernization costs" - increased the initial cost of the computer for the cost of components.
If the cost of the computer was previously taken into account at the same time as part of the MPZ (no more than 40 tons.), And the modernization also does not exceed the limit, the costs of modernization can also be written off at the same time (if there are conditions in accounting policies that facilities with such cost are reflected in the accounting policy. MPZ composition).

"Power Ministries and Offices: Accounting and Taxation", 2007, N 2

It is no secret to anyone that most of the basic funds of budgetary institutions require an update, which can be carried out by reconstruction, technical re-equipment or modernization. Each of these concepts has its meaning, but the costs of these operations in budget accounting are equally reflected in the same way. This article discusses the modernization, reflection of expenses for its holding and adoption in order to tax.

Since the instruction N 25N<1> It does not contain the definitions of the term "modernization", turn the courier to the sensible dictionary of the Russian language: modernization is a change, improvement that meets modern requirements, tastes, such as the modernization of equipment. That is, the modernization of fixed assets is nothing more than their improvement.

<1> Instructions for budget accounting, appliance. Order of the Ministry of Finance of Russia of 10.02.2006 N 25n.

Somewhat other formulation is given in the Tax Code: the work on completion, recycling, modernization includes works caused by a change in technological or official purpose of equipment, buildings, structures or other objects of amortized funds, increased loads and (or) other new qualities. As can be seen from the above definition, in tax accounting under modernization means a change in the purpose of equipment, including an increase in the load on it, and all together it is called its "new qualities". When comparing the concepts of "improvement of equipment" and "endowment of equipment with new qualities" between them, you can put a sign of equality.

Thus, the definition of modernization given in the Tax Code can be used in the case of a classification of construction and repair work in order to correctly reflect in budget accounting.

It is known that the cost of modernization of the fixed assets (as well as the costs of completion, retrofitting, reconstruction) increase its initial cost in budget accounting (paragraph 13 of the N 25N instruction). It is at this stage that the practical application of this concept arises. Consider some of them.

Replacing the computer operating system

How to qualify the costs of replacing the computer's operating system and should the cost of the Windows XP operating system when it is replaced into the initial cost of the computer or write off for expenses? With the initial installation of the operating system, the costs of its acquisition were already included in the initial cost of the computer, since it is impossible to use it without such a system. In the case of replacing the operating system to a similar (for example, Windows XP on Windows XP), it does not change the purpose of the computer or its improvement, it means that the cost of its acquisition must be taken into account as the expenses of the property of the property (debit of accounts 401 01 225 "Services According to the content of the property "). If the operating system is replaced with a more advanced (Windows XP on Windows Vista), the costs of its acquisition refer to the initial cost of the computer (debit of account 106 01 310 "Increase capital investments in fixed assets").

The principle of replacing the operating system in tax accounting (when the computer is purchased and is used at the expense of extrabudgetary activities) the same as in the budget. If a similar operating system is installed, expenses are repaired and recognized in the period in which they were implemented. They can be written in accordance with paragraph 1 of Art. 260 NK RF. If a more advanced system is set - expenses should be attributed to an increase in the initial value of the amortized property in accordance with paragraph 2 of Art. 257 NK RF.

Replacing the fixtures to the computer

Replace fixtures and accessories (for example, monitor, system unit, overwrinkting a DVD computer, etc.) that perform their functions only as part of the complex, it is impossible to be considered only as the modernization of fixed assets on which the specified replacement is carried out. Operations for replacing the failed components and components of fixed assets should be considered as the use of other materials in the implementation of the current (capital) repair of fixed assets. Consequently, the costs of their acquisition are reflected under Art. 340 "Increasing the value of material reserves" ECR (account 106 04 340 "Increase the cost of manufacturing materials, finished products (works, services)" or account 105 06 340 "Increasing the cost of other material reserves").

The cost of purchasing printers, flash drivers, which are reflected as facilities of fixed assets in budget accounting, according to the instructions on the application of budget classification<2> carried out under Art. 310 "Increase the cost of fixed assets" ECR. They need to be taken into account as investments in non-financial assets at the debit of account 106 01 310 "Increase capital investments in fixed assets."

<2> Instructions on the procedure for applying the budget classification of the Russian Federation, apply. Order of the Ministry of Finance of Russia of 08.12.2006 N 168n.

Example 1.. The institution acquired at the expense of budgetary tools spare parts for a computer for current repairs worth:

• 200 rubles, including VAT - 30,51 rubles. - Mouse;
• 3500 rubles, including VAT - 533.90 rubles, - monitor.

In addition, the operating system installed on the computer - Windows XP has been replaced by a more advanced - Windows Vista. Its value is 6000 rubles, including VAT - 915.25 rubles. Also purchased a flash driver (USB Flash) in the amount of 4000 rubles, including VAT - 610,17 rubles.

Calculations with the supplier were carried out in two stages:

1st - prepayment in the amount of 30% of the cost of spare parts - 1110 rubles, for the operating system and flash driver - 3000 rubles;

2nd - final calculation in the amount of 2590 rubles. - For spare parts, 7000 rubles. - for the operating system and the flash driver.

These operations are reflected in the following records on budget accounting accounts:

Modernization of fixed assets acquired at the expense of budget financing, for funds received from income-generating activities

The lack of budget financing forces the agencies to conduct different kinds of work, including the modernization of equipment acquired on budget funds, at the expense of funds from income-generating activities. In this case, at least two questions arise:

1. How to reflect these operations on budget account accounts?
2. Is it possible to accept expenses for tax purposes?

These two questions are interrelated, so let's start with the second. As is known, the object of taxation on income tax is recognized as defined as the difference between income and expenses determined in accordance with ch. 21 of the Tax Code of the Russian Federation (Art. 247 of the Tax Code of the Russian Federation). Any costs are recognized as expenses, provided that they are made to carry out activities aimed at obtaining income (clause 1 of Art. 252 of the Tax Code of the Russian Federation). Thus, the expenditures of the institution financed by the income-generating activities aimed at the modernization of fixed assets acquired at the expense of budget activities and used in it cannot be taken into account when calculating income tax, as they are not related to income.

As mentioned above, according to the rules of the budget accounting, the initial cost of fixed assets should increase if they are modernized, that is, the costs made at the expense of income-generating activities and taken into account as investments in non-financial assets in Coda 2 must be taken into account in budget accounting on the same code, As the main tool, - by code 1. At the same time, accounting for extrabudgetary activities arise, which, as we found out, are not accepted for tax purposes, and accounting on budget activities - revenues. The rules for the transfer of non-financial assets from one type of activity to another clarified by the Ministry of Finance of Russia in a letter dated 25.05.2006 N 02-14-10A / 1354. Legal (organizational) translation requirements are reduced to the fact that the decision to translate non-financial assets with extrabudgetary activities to budget activities is adopted by the chief manager of budget funds, on which, in accordance with the Decree of the President of the Russian Federation of 09.03.2004 N 314 "On the system and the structure of federal bodies State power "applies these powers. If the assets were taken to account in the current year, extrabudgetary losses are among the expense of 2,401 01 241 "costs for gratuitous and irrevocable transfer of state and municipal organizations." In budget activities, operations are reflected using the account 1 401 01 180 "Other revenues".

Example 2.. The budgetary institution concluded an agreement with Impulse LLC to modernize the scientific equipment acquired at the expense of budget funds. The cost of services under the contract amounted to 75,200 rubles, including VAT - 11,471,19 rubles. Calculations with Impulse LLC were produced at the expense of extrabudgetary funds by transferring a prepayment. After the end of work, the institution received permission from the main manager to transfer capital investments on the modernization of equipment produced at the expense of funds from extrabudgetary activities to accounting on budget activities.

Before reflecting the indicated operations on budget accounting accounts, it should be said about the right of budgetary institutions to provide for an advance when concluding contracts (contracts) for the supply of goods (works, services) to be paid at the expense of funds received from income-generating activities. According to the Ministry of Finance, expressed in the letter dated July 14, 2006 N 02-13-10 / 1902, in calculations on contracts for the supply of goods, works, services due to extrabudgetary funds of the institution are entitled to provide for a 100% prepayment in accordance with the estimates of income and expenses and within remnants of funds on their personal accounts.

In addition, in accordance with the Federal Law of December 19, 2006, N 238-FZ "On the Federal Budget for 2007" at the conclusion of contracts (state contracts) for the supply of goods, the fulfillment of works, the provision of services The recipient of the federal budget funds is entitled to provide for advance payments in the amount of 100% of the amount of the contract (contract) under contracts payable at the expense of funds received from the income-generating activity.

It should also be related that if the institution is a VAT payer for extrabudgetary activities, the amount of VAT relating to the cost of services, work on the modernization of equipment cannot be taken to deduct (paragraphs 1 of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation). Accordingly, in accounting for extrabudgetary activities, it is not necessary to allocate VAT on account 210 01,000 "VAT calculations on acquired material values, work, services".

In budget accounting of institutions, these operations are reflected as follows:

Useful use of objects after modernization in budget accounting

In accordance with paragraph 39 of the instructions N 25N, in case of improving the initially adopted regulatory indicators of the functioning of the facility of fixed assets as a result of completion, recycling, reconstruction or modernization, useful life for this object is revised. It is reasonable to assume that the depreciation norms are also recalculated. Specific recommendations for the revision of useful use instructions N 25N does not contain. Therefore, it is logical to refer to paragraph 39 of this manual, according to which the useful life of fixed assets is determined when making facilities to account in accordance with the classification of fixed assets included in depreciation groups<3> (hereinafter - classification).

<3> Classification of fixed assets included in depreciation groups, utensils. Decree of the Government of the Russian Federation of 01.01.2002 N 1.

Example 3.. Equipment belongs to the fourth depreciation group. With its commissioning, the maximum useful life was set - 7 years. At the time of modernization, it served 5 years. The initial cost of equipment is 150,000 rubles, modernization costs amounted to 45,000 rubles, the carrying price after modernization is 195,000 rubles.

What useful life can be installed for this object? According to the author of the article, when revised for the purposes of budget accounting, the depreciation period does not necessarily observe the "lower bar" of the corresponding depreciation group, since the equipment has already been in operation. So, for the fourth depreciation group, more than 5 (lower spacecraft) must be installed for up to 7 years inclusive. The new (revised) depreciation period cannot be installed over 7 years, but it can be set as 2 or 4 years, depending on how much time the main remedy was in operation, and degrees (level) of upgrades.

Suppose that in our example on the basis of clause 39 instructions N 25N useful life, a new useful life was revised and installed. However, it is necessary to conduct it from the date when the initial cost of the equipment has been increased by the amount of modernization, or on the date of the duty of useful use. Thus, in our example, before depreciation, the monthly depreciation amount was 1785.71 rubles. (150 000 rubles / 84 months). When revising the depreciation rate, it is logical to apply other rules for its calculation, which differ from the rules set by the instruction N 25N. In this case, the rate of depreciation should be calculated based on the residual value plus the amount of modernization, and not the carrying value of the object, as specified in paragraph 39 of the instructions N 25N. The book value of fixed assets is their initial cost, taking into account the completion, retrofitting, reconstruction, modernization, partial liquidation and revaluation of fixed assets (paragraph 13 of the N 25N instruction). Thus, in the book value there is a previously accrued depreciation, which has already been written off for expenses.

The determination of the depreciation rate, taking into account the book value, will lead to a re-debit on the expenses of the accumulated part of the value of fixed assets. In our example, after modernization, the monthly depreciation amount will be 1830.36 rubles. ((150 000 rubles. - (1785.71 rubles. X 60 months) + 45 000 rub.) / 48 months). However, we do not apply for the truth in the last instance. This method of recalculating the depreciation rate of institutions is advisable to coordinate with the main manager (manager), that is, with a higher authority. For commercial institutions such explanations with reference to PBU "Accounting for fixed assets"<4> (in budget institutions does not apply) are contained in the letter of the Ministry of Finance of Russia of 23.06.2004 No. 07-02-14 / 144.

<4> Order of the Ministry of Finance of Russia of 30.03.2001 N 26N "On approval of the accounting situation" Accounting for fixed assets "PBU 6/01".

Can the institution in the case of modernization of the fixed assessment not to revise the useful life of the object for budget accounting purposes? In our opinion, the instruction N 25N does not consider this option.

Useful life after modernization in tax accounting

Accounting for amortized property and depreciation on it for income tax purposes are made according to tax accounting data in accordance with Ch. 25 NK RF. Features of the organization of tax accounting of amortized property and operations with it are defined by Art. Art. 322, 323 Tax Code of the Russian Federation. In accordance with paragraph 2 of Art. 257 Tax Code of the Russian Federation The initial value of fixed assets, as in budget accounting, changes in cases of completion, retrofitting, reconstruction, modernization, technical re-equipment, partial elimination of relevant facilities and for other similar reasons. However, in relation to the obligation to revise (increase) useful life, the Tax Code does not contain rigid norms. In para 2 p. 1 Art. The 258 Tax Code of the Russian Federation states that the taxpayer has the right to increase the useful life of the facility of fixed assets after commissioning, if, after reconstruction, modernization or technical re-equipment of such an object, an increase in its useful use occurred.

At the same time, an increase in the useful life of fixed assets can be carried out within the limits set for the depreciation group, which previously included such a basic means. In addition, in para. 3 The option is considered when it does not increase the usefulness of useful as a result of upgrades. In this case, when calculating depreciation, the remaining useful life is taken into account.

The Ministry of Finance in the letter dated 10.10.2005 No. 03-03-04 / 1/244 interports paras. 3 p. 1 Art. 258 of the Tax Code of the Russian Federation as follows: if the taxpayer increased the initial value of the main fund after the modernization and left the life of its useful use unchanged, then the rate of depreciation established when commissioning this fixed assessment is not recalculated. However, according to the laws of mathematics, if not to increase the amount of depreciation and leave its unchanged norm, but increase the initial value of the fixed assessment, then the period of full write-off of its cost will be higher than the usefulness of useful. The financial department does not argue with it. In a letter dated 10.11.2006 No. 03-03-04 / 2/2006, the Ministry of Finance explained that in this case the period of depreciation accrual increases, which is quite natural, since the useful life is designed for simple exploitation of depreciable property (without modernization, reconstructions, retrofitting, etc., extending its deadlines).

Of particular interest are the explanations of the Ministry of Finance in relation to the increase in useful use if the maximum useful use was initially established by the taxpayer, that is, its "upper limit". In this case, the taxpayer can no longer increase the useful life of the object.

for exampleThe taxpayer's balance sheet is a special car. According to the classification, it refers to the fourth depreciation group (with a useful life of more than 5 to 7 years). When depreciation accrual, the taxpayer established on it in the tax accounting period of useful use - 5 years. After modernization, it has the right to increase useful life for this property for only 2 years. If the useful life of the property has already been established for 7 years, then, despite the modernization, the organization has no right to increase its useful life.

L. Maximova

Editor in Chief

"Budget organizations:

accounting

and taxation "

Fundamental funds of the budgetary educational institution periodically need repair, reconstruction or upgrades. These concepts need to be distinguished for accounting and tax accounting purposes, since this largely depends on the reflection of relevant accounting operations.

According to paragraph 3.1, the provisions on the planned-preventive repair of production buildings and structures approved by the Resolution of the USSR State Building of 29.12.1973 N 279 (hereinafter referred to as the repair of buildings and structures), repair of buildings and structures is a complex of technical measures aimed at Maintaining or restoring the initial performance of both buildings and structures in general and their individual structures.

Repair can be current and capital. The current repairs include work on systematic and timely protection of parts of buildings and structures and engineering equipment from premature wear by conducting preventive measures and eliminate small damage and malfunctions (p. 3.4 provisions on the repair of buildings and structures).

The overhaul includes work, in the course of which the worn designs and details of buildings and structures are changed or the replacement of them for more durable and economical, improving the operational capabilities of repaired objects, with the exception of the full change or replacement of basic structures, which in buildings and structures is The greatest (stone and concrete foundations of buildings and structures, all types of walls of buildings, all types of wall frames, pipes underground networks, etc.) (clause 3.11 provisions on the repair of buildings and structures).

In accordance with paragraph 14 of Art. 1 Town Planning Code of the Russian Federation dated December 29, 2004 N 190-ФЗ Reconstruction of capital construction facilities (with the exception of linear objects) recognizes the change in the parameters of the capital construction object, its parts (height, the number of floors, area, volume), incl. An add-in, restructuring, expansion of the object, as well as replacement and (or) restoration of the supporting structures of the object, except for the replacement of individual elements of such structures to similar or other enhancements of such structures elements and / or restoration of these elements.

It is advisable to be guided by these definitions as applied not only to the current repair of buildings and structures, but also to the repair of equipment. In general, the repair of equipment involves working on the protection of spare parts of equipment from wear by preventive measures and eliminate small damage or malfunctions.

In accordance with paragraph 2 of Art. 257 NK of the Russian Federation (part of the second) of 05.08.2000 N 117-FZ (hereinafter referred to as the Tax Code of the Russian Federation) to work on completion, re-equipment, modernization include works caused by a change in technological or official purpose of equipment, buildings, structures or other objects of depreciable fixed assets , elevated loads and (or) other new qualities.

If, as a result of the work performed, the technological properties of the object did not improve, then such works do not relate to modernization and do not increase its value, but are considered to be repaired.

Consider the rules for registration of such a common operation as a replacement of a computer monitor. In accordance with the current procedure for conducting accounting, re-equipment, reconstruction, modernization and partial liquidation of fixed assets are grounds:

To change the initial (balance) cost of objects (clause 27 instructions for applying a single accounting account plan for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions approved Order of the Ministry of Finance of Russia of 01.12.2010 N 157n;

Revision of the useful use of objects, if the initially adopted regulatory indicators of their operation change (paragraph 44 of the instructions N 157n).

Consequently, in this case, the cost of the computer must first be reduced to the cost of the removed monitor (the operation can be considered as partial liquidation), and then increased within its recycling on the cost of another monitor. The most problematic aspect of the partial liquidation of the object of fixed assets is to calculate the cost of the liquidated part of the object. Unfortunately, the procedure for its definition by current regulatory legal acts is not established. The budgetary educational institution can choose one of the existing methods for calculating the cost of an eliminated part of the object or develop its own and consolidate it in accounting policies.

The most common ways to determine the cost of the liquidated part of the object are the following:

As a percentage of the value of the entire object established by the relevant commission;

Based on the value of individual items that are part of the complex facilities of fixed assets (if it seems possible to determine the cost of the liquidated part of the object on the basis of primary documents);

As a result of an independent evaluation.

The order of documentary registration of economic operations on partial liquidation and the addition of computers is also not yet legally defined.

The budgetary educational institution may issue primary documents developed taking into account the provisions of paragraph 7 of the N 157n instruction based on the following forms:

Act on the reception-transmission of the object of fixed assets (except for buildings, structures) (f. 0306001);

Act on the acceptance of renovated, reconstructed and upgraded facilities of fixed assets (f. 0306002) (for decoration of recycling);

Act on the write-off of the facility of fixed assets (except for motor vehicles) (f. 0306003) (for registration of partial liquidation).

It should be paid to the fact that in the execution of partial liquidation in the act, information should be specified about the flow of material reserves as a result of the operation that must be put on accounting. Such material reserves are subject to VAT (ch. 21 of the Tax Code of the Russian Federation) and are non-evalization revenues (ch. 25 of the Tax Code of the Russian Federation).

Accounting records are reflected in Table. one.

Table 1

On the basis of acts and the accompanying technical documentation, relevant information should be reflected in the inventory card of fixed assets (f. 0504031, approved by the order of the Ministry of Finance of Russia of 12/15/2010 N 173N) in the sections "Reconstruction, modernization, completion, retrofitting, partial liquidation" and "Brief individual characteristic of the object."

Accounting records are reflected in Table. 2.

table 2

According to paragraph 34, instructions on the application of accounting accounts plan for budgetary institutions approved by the Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n, when taking into account the remaining establishment of material reserves received from liquidation (disassembling, disposal) of fixed assets, an account is applied 0 401 10 172 "Income from operations with assets", and when making material reserves that remain at the disposal of the institution based on the results of dismantling, repair work, as well as works on the ordering of non-financial assets facilities, the account 0 401 10 180 "Other revenues" is used.

The accountants of budgetary preschool institutions often arises the question: Replacing parts in the computer refers to repair or upgrades?

In the letter of the Ministry of Finance of Russia of 06.11.2009 No. 03-03-06 / 4/95, it is noted that the computer must be taken into account as a single inventory facility of fixed assets, since its parts cannot perform its functions separately.

Currently, repairs, which are held in the budget pre-school educational institution, should be provided for by a plan of financial and economic activities. The costs associated with the acquisition of spare parts and components used to repair the fixed assets are planning and reflected under Art. 340 "Increasing the value of material reserves" of the economic classification of the operations of the state administration of the Russian Federation (order of the Ministry of Finance of Russia dated December 21, 2011 N 180N "On approval of the instructions on the application of the budget classification of the Russian Federation").

Example 1. GBDOU "Kindergarten N 1" repaired furniture used to provide paid services at the expense of funds received from the income-generating activity.

Repairs was made by its own. According to the defective statement, material reserves were acquired in the amount of 22 100 rubles. Repair of fixed assets in an educational institution can be carried out both at the expense of subsidies for the implementation of the state task, and through entrepreneurial activities, if these costs are provided for by the FCD plan.

In budget accounting, operations are reflected in Table. 3.

Table 3.

Example 2. GBDOU "Kindergarten N 1" repaired a car that is used in entrepreneurial activities taxable VAT. According to the defective statement for repair, spare parts and materials of the total value of 47,200 rubles were acquired. (including VAT - 7200 rubles.).

In budget accounting, operations are reflected in Table. four.

Table 4.

According to the instructions N 157n, fixed assets are accepted for accounting at their initial cost (p. 23). The book value of fixed assets is their initial cost, taking into account these changes. The change in the initial value of fixed assets is made in cases of completion, recycling, reconstruction, modernization, partial liquidation (ordering) of fixed assets (p. 27).

Example 3. GBDOU "Kindergarten N 1" ensured the modernization of the computer due to its moral wear. For this, components in the amount of 4,000 rubles were purchased. Works were performed on their own.

In budget accounting, operations are reflected in Table. five.

Table 5.

Information about the changes made is reflected in the accounting register - inventory card (f. 0504031, f. 0504032, approved by the order of the Ministry of Finance of Russia dated December 15, 2010 N 173N) on the appropriate facility of the main fund.

Admission to the operation of equipment after modernization is issued as an act of acceptance of repaired, reconstructed, modernized fixed assets (f. 0306002), which is compiled in one or two copies, depending on the method of work (respectively, economic or contract). In the latter case, one copy remains in an educational institution, and the second is transmitted to an organization that performed work on modernization.

Example 4. GBDOU "Kindergarten N 1" ensured the modernization of the computer due to its moral wear. The initial cost of the computer was 37,500 rubles, useful life - 36 months. Modernization was completed 24 months after operation, which increased the initial cost of the computer to 50,000 rubles. According to the results of modernization, the permanent commission decided to increase the useful life of the computer by 12 months.

The depreciation amount of the fixed assessment during the actual operation to modernization is equal to 25,000 rubles. ((37 500 rubles: 36 months) x 24 months)). The new useful life after modernization (reconstruction) will be 24 months. (36 - 24 + 12). The monthly amount of depreciation will be 1041.67 rubles. ((37 500 rub. - 25 000 rubles. + 12 500 rubles.): 24 months).

According to Art. 252 Tax Code of Russia The cost of repairing fixed assets must be reasonable and documented. In the budget pre-school educational institution, they are considered as other expenses and are recognized for tax purposes in the reporting (tax) period in which they were implemented in the amount of actual costs.

In accordance with paragraph 1 of Art. 324 of the Tax Code of the Russian Federation in analytical accounting for the purpose of taxation of profit The budget pre-school educational institution forms the amount of expenses for the repair of fixed assets, taking into account the grouping of all the costs that belong to:

The cost of spare parts and consumables used for repair;

Expenses for the remuneration of workers carrying out repairs;

Other expenses related to the maintenance of the specified repairs;

Costs for payment of work performed by third-party organizations.

If the repair is performed in stages and affects two or more tax periods, then for uniform inclusion of costs, the institution has the right to create reserves for the upcoming repairs of fixed assets. The procedure for the formation and maintenance of reserves for the upcoming repairs of fixed assets is set forth in paragraph 2 of Art. 324 Tax Code of the Russian Federation.

Tax legislation allows budgetary institutions to legally minimize income tax using the so-called depreciation premium. At the same time, in accounting such a consumption is not provided. This means that if the institution uses a similar premium, the difference between accounting and tax accounting, which must be considered.

According to paragraph 9 of Art. 258 of the Tax Code of the Russian Federation when calculating the income tax in the costs of the current reporting (tax) period, the budgetary educational institution has the right to take into account:

Up to 10% of the initial value of fixed assets belonging to the first, second, eighth - tenth amortization groups;

Up to 30% of the initial cost of fixed assets related to the third - seventh depreciation groups.

In a similar order, it is possible to take into account the costs incurred in cases of completion, re-equipment, reconstruction, modernization, technical re-equipment and partial liquidation of fixed assets. It must be remembered that the right to the depreciation premium does not apply to the fixed assets obtained free of charge.

After reconstruction, upgrades or technical re-equipment, it is possible to increase the useful life of data of fixed assets within the deadlines set for the depreciation group, which previously included such a basic means. If, as a result of the reconstruction, modernization or technical re-equipment of fixed assets, its useful use, the taxpayer, when calculating depreciation, takes into account the remaining useful life.

The accountants of budgetary educational institutions often raises the question: how to reflect the upgrade or reconstruction of the fixed assessment in tax accounting, which is absorbed completely? According to the emission of the Ministry of Finance of Russia dated 13.03.2012 No. 03-03-06 / 1/126 after the reconstruction of the fixed assessment, the maximum useful life of which it ended and the residual value is zero, its initial cost increases, respectively, the residual value of this fundamental means will be equal to the amount expenses for its reconstruction. The budgetary educational institution should resume accrual of depreciation on this main means in accordance with the previously active depreciation rate until the fullest loss of its residual value. The rate of depreciation is determined on the date of entering the amortized property into operation and subsequently does not change.

Bibliography

1. Town Planning Code of the Russian Federation of 29.12.2004 N 190-FZ (ed. From 25.06.2012).

2. Tax Code of the Russian Federation (Part Two) of 05.08.2000 N 117-FZ (ed. From 29.06.2012).

3. Resolution of the State Statistics Committee of Russia of January 21, 2003 No. 7 "On approval of unified forms of primary accounting documentation for the accounting of fixed assets."

4. Resolution of the USSR State Building of 29.12.1973 N 279 "On approval of the Regulation on the planning-preventive repair of industrial buildings and structures."

5. Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n "On approval of the instructions on the application of the budget classification of the Russian Federation" (Ed. Of March 20, 2012).

6. Order of the Ministry of Finance of Russia of December 16, 2010 N 174N "On approval of an accounting plan for budgetary institutions and instructions for its use."

7. Order of the Ministry of Finance of Russia of 12/15/2010 N 173N "On approval of forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their use. "

8. Order of the Ministry of Finance of Russia of 01.12.2010 N 157N "On approval of a single accounting account plan for state authorities (state bodies), local governments, government officials of state extrabudgetary funds, state academies of sciences, state (municipal) institutions and instructions for Its use. "

9. The letter of the Ministry of Finance of Russia of 06.11.2009 No. 03-03-06 / 4/95.