Evgeny Malyar

# Business nuances

Forms of documents, procedure

The main purpose of the inventory is to identify the actual presence of the property of the enterprise and compare it with the accounting data.

Navigating the article

• Why inventory is needed
• How often is
• Order of conduct
• Surplus fixed assets
• Shortage transactions
• Inventory of leased property
• How to assign an inventory number
• Special cases
• Samples of documents
• Fixed asset inventory card
• Inventory act
• Inventory book

At each enterprise, an inventory is carried out at a certain frequency. The essence of this measure is to compare real property and its condition with accounting data. An article about the documentary support of this process and how the inventory of fixed assets should take place.

Why inventory is needed

In theory, any change in the composition of fixed assets and working capital must be supported by accounting documentation (accompanied by acts and invoices). In practice, the situation is usually far from ideal. Property is lost, unpredictably deteriorated, re-grading arises, and such a deplorable phenomenon as theft, unfortunately, has not been completely eliminated. These circumstances make it necessary to regularly reconcile the actual availability of accounting items with what is recorded in accounting assets, and make corrective edits.

General concept:
An inventory of fixed assets at an enterprise is a regular event aimed at obtaining reliable data on the real availability of fixed assets and determining their replacement cost (degree of depreciation).

How often is

The frequency and order of inventory are regulated by the "Methodological instructions for inventory of property ...", put into effect by order of the Ministry of Finance of the Russian Federation No. 49 dated 06/13/95 and "Regulations on accounting and reporting."

According to current requirements, the event is held annually until October 1, and for buildings, structures and other objects classified as fixed assets, the permissible frequency has been increased to three years.

An extraordinary inventory is carried out when the following events occur:

• The financially responsible person has changed;
• The property has been stolen, defaced or abused;
• There was a fire or other emergency;
• The organization is liquidated or is being restructured;
• Assets are leased, redeemed or sold;
• Compiled annual reporting(for objects not included in the annual reconciliation before October 1);
• By order of the head of the organization.

Inventory in budgetary institutions is conducted in the same way as in other (commercial) enterprises, with the exception of library funds (every 5 years).

Order of conduct

The inventory is carried out by a working commission appointed by the management of the enterprise with the obligatory participation of an accounting employee.

The start of work is preceded by the submission to the accounting department by the financially responsible persons of the receipt and expenditure invoices and verification primary documentation reflecting the movement of the OS. It may include:

• Inventory list (card or book) and other analytical information carriers;
• Technical passports for buildings and equipment;
• Documents for leased, rented or accepted for safekeeping property;
• Title documents for buildings and other real estate objects.

The commission, together with the financially responsible employees, conducts an inventory visually, comparing the numbers with the data of the inventories. This process is more tedious, the more objects are in the lists, but for all the monotony of work, the results can be unexpected. What can happen?

• Objects that did not appear in the accounting documents were identified. In this situation, the commission comes to the asset, entering into the inventory information about the real depreciation and the cost corresponding to the current market level.
• Found signs of unaccounted capital work. As a result of repair or reconstruction, the cost of the object on the balance sheet increases, which should be reflected in the inventory list.
  The second option is when unaccounted for capital works consisted in the demolition (partial liquidation) and led to a decrease in the value of the property. In this case, it is necessary to draw up a separate act, which records the fact of a constructive change in the fixed asset and the reasons for which it was not reflected in the accounting (with the attachment explanatory note financially responsible employee).
• Some fixed assets are missing in the enterprise. In most cases, this situation is not an emergency. Cars can be on the road, equipment is taken out for repairs, etc. Comparison with the inventory is postponed or made on the basis of available invoices. If the object is absent for an unknown reason, that is, it is actually lost, they look for the culprit.
• The fixed asset cannot be restored. Yes, it happens. The equipment failed hopelessly, and it happened just before the inventory. The means of production are entered into a separate inventory drawn up by the commission, which indicates the time of the beginning of operation and the reasons that have become destructive for the objects. A search is being made for the perpetrators of spoilage.

The result of the commission's work is a consolidated inventory list with an indication of the location of the objects and their value. This document is transferred to the accounting department and serves as the basis for clarifications and changes in consolidated statements, inventory cards and other fixed asset accounting registers.

Surplus fixed assets

During the inventory, the commission can reveal not only the shortage of fixed assets, but also their surplus. Both of these situations are highly undesirable, and it is not known which one is worse.

Assets not on the balance sheet are accounted for. In any case, a written explanation should be obtained from the head of the department about the reasons for the presence of objects that are not on the balance sheet.

V accounting records the following posting is made:

Дт01 "Fixed assets" - Кt91 "Other income and expenses".

The presence of unrecorded equipment on the territory of the enterprise often indicates that employees are engaged in some kind of side activities that are not directly related to the performance of their job duties.

This fact, as a rule, entails organizational conclusions up to dismissal.

Shortage transactions

The lack of fixed assets is also a regrettable fact. Valuable equipment can be stolen or damaged, and then there is the problem of finding the culprit. If it is identified, material damage is compensated by deductions from wages. If it is not possible to establish one, or in judicial procedure it was not possible to obtain a decision on collection for some reason, the enterprise is forced to compensate for the losses on its own.

These actions are reflected in the following accounting entries:

Inventory of leased property

Regardless of the term (short-term or long-term), all leased objects are subject to inventory according to a separate inventory. One of the copies of the act is sent to the owner of the property, and the second remains in the accounting department.

How to assign an inventory number

To facilitate accounting and ensure safety, each item of fixed assets should be easily recognizable among other property. This specialist understands the difference between, for example, an electronic frequency meter and a tachometer, but an accountant may not understand the devices.

Therefore, all operating systems are provided with inventory numbers applied different ways: paint, engraving, permanent sticker, stamping and even welding (if the item is large and metal). The main requirements are clarity and uniqueness.

The following rules apply to stock numbers:

• They are installed on all objects that cost more than three thousand rubles. This is done at the time of putting on the balance;
• The numbers do not change during operation;
• Assigned to objects made up of parts with an equal life span;
• The same number is not assigned to several objects;
• In library funds, they are mandatory for each copy;
• Do not change when moving within the same organization;
• A new accounting object can be assigned the same number 5 years after the old one has been written off;
• For rented property, the number by which the object is registered by the owner can be used.

There is no legislation governing the inventory number system, so each organization has its own method. Small firms do it simply by specifying them in order, but in large companies it makes sense to develop some kind of system.

• The first two digits are the department or department number.
• The rest - the number on the accounting sheet.

However, fantasy in this issue is not limited by anything. The main thing is to be comfortable.

Special cases

It happens that the object is so small in size that the numbers on it simply do not fit. The physical properties of some of the assets being accounted for also sometimes do not allow any inscription on them. In this case, the rules for maintaining accounting documentation provide for the possibility detailed description item and indication of the inventory number only in the statement.

Samples of documents

Even with the ability to create their own accounting forms, most accountants prefer to use ready-made samples... This certainly has a double meaning: saving time and avoiding possible mistakes.

Fixed asset inventory card

Analytical accounting of fixed assets is carried out for each object separately. All information about the asset during its "life", its initial cost, year of issue and other characteristics are entered in the fixed asset accounting card.

Blank, as in most similar cases, can be arbitrary, but with the indication required details... In accounting, even today, the form of an inventory card of an OS-6 object is most often used:

Download form OS-6

In the sources, you can also see a sample of filling, although the maintenance of this document, as a rule, does not cause great difficulties.

Inventory act

What this document is and what it is for has already been written above. The form is a table topped with a "heading". It contains the details of the enterprise, the grounds for the inventory, and the lines list property, codes, units of measurement, cost and other data. Accounting representative, in mandatory participating in the process, will help the members of the commission to understand these intricacies.

Download the deed form

Inventory book

As is clear from the very name of this accounting tool, it is a collection of many sheets combined into a single book. There is no point in printing forms - it's better to just buy it (OS-6b form) at a stationery store. The book is filled in by hand, and to ensure the accuracy of the information, it is sometimes stitched and fastened with a mastic seal. Pages are numbered.

Download the form

On each sheet there are ten columns, which enter data on fixed assets and persons responsible for their safety, as well as documents on the basis of which the property was accepted on the balance sheet.

conclusions

An inventory of fixed assets at enterprises must be carried out systematically (in practice, usually once a year, in September).

Fixed assets at the time of their capitalization are assigned inventory numbers.

The results of the inventory are recorded in the act.

The act serves as the basis for corrective actions by the accounting department, that is, making changes to the OS accounting documentation.

For accounting, standard forms of OS-6, OS-6b forms, acts and inventory books are most often used.

Fixed assets are an integral part of any enterprise and depend on the correctness and efficiency of their accounting. important indicators activities of the enterprise, such as financial position, competitiveness in the market.

To ensure the reliability of accounting and reporting data, the company conducts an inventory of property. Inventory is a way to check the compliance of the actual availability of property in kind with the accounting data reflected in the accounts. Inventory allows you to check whether all business transactions are documented and reflected in system accounting, as well as to make the necessary clarifications and corrections. Inventory is of great importance for the correct determination of the cost of production of products, work performed and services rendered, to reduce losses of commodity material values, prevention of theft of property, etc.

Inventory is a certain sequence of practical actions on the part of the members of a commission specially created in the organization to verify and document the presence, condition and valuation of the property and obligations of the organization in order to ensure the accuracy of accounting and reporting data.

The purpose of the property inventory is to verify the accuracy of the data balance sheet and enterprise reporting. It allows you to compare in a natural meter the correctness of the documentation of all business transactions organization, to reveal the actual presence and quality condition of the property of the enterprise. It is impossible not to take into account, when conducting an inventory, such negative phenomena as theft, natural loss.

The relevance of the study is expressed in the fact that in the conditions market economy the role of accounting and control over rational use all resources, including fixed assets.

The purpose of this work is to investigate the current practice of organizing, conducting and recording the results of the inventory of fixed assets.

In accordance with the set goal, the following research objectives were formulated:

Review the regulatory and educational literature on the research topic;

Determine the nature and characteristics of the inventory of fixed assets of the enterprise;

To identify the procedure for organizing and conducting an inventory of fixed assets at Kalkan LLP;

- explore the main aspects of the organization documenting and accounting of the results of the inventory of fixed assets at the enterprise;

The theoretical and methodological basis was the works and Decrees of the President of the Republic of Kazakhstan, the Laws of the Republic of Kazakhstan, decrees of the government of the Republic of Kazakhstan, monographic works of domestic and foreign scientists, economists and financiers.

1. Characteristics of the inventory of fixed assets, its role and importance in accounting

Fixed assets are tangible assets that operate over a long period of time (more than one year) as means of labor, both in the sphere of material production and in the non-production sphere.

Fixed assets include: real estate ( land, buildings, structures, perennial plantings and other objects firmly connected to the ground, the movement of which is impossible without prejudice to their purpose), vehicles, equipment, production and household inventory, adult workers and productive livestock, special tools and other fixed assets.

In accordance with the Law of the Republic of Kazakhstan "On accounting and financial statements"(Dated 28.02.2007 No. 234-III) the purpose of accounting and financial reporting is to provide interested parties with complete and reliable information about financial situation, performance results and changes in the financial position of entrepreneurs and organizations.

Inventory (from the Latin inventarium - inventory) is one of the control methods that ensures the safety of property, the high-quality state of values ​​and, ultimately, the reliability of information included in the financial statements.

Inventory is one of the accounting methods and is a reconciliation of the actual availability of property with accounting indicators at a certain date.

It is carried out by all companies irrespective of their form of ownership, type of activity and mode of operation. The main objectives of the inventory are:

Checking the completeness and correctness of the reflection of the inventory objects in the accounting,

Verification of the actual availability of assets and control of their safety,

Checking the condition of inventory items (their actual compliance with quality standards) and storage conditions for such items,

Bringing the accounting assessment of inventory items in line with external and internal regulatory documents and relevant market indicators,

- identifying the reasons for the untimely or incorrect reflection of business transactions in the accounting, as well as the reasons for the implementation of transactions that contradict the provisions of state normative documents and the organization's internal instructions and regulations, if any.

Order of conduct legal entities inventory of property and liabilities is regulated guidelines to SBU 24.

In accordance with SBU 24 "Organization of the accounting service" in order to ensure the reliability of accounting data and financial statements, an inventory of property is carried out and monetary obligations at least once a year.

Mandatory inventory is carried out:

When changing materially responsible persons (on the day of acceptance and transfer of cases);

When establishing the facts of theft or abuse, as well as damage to inventories;

In case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;

In case of liquidation (reorganization) of an entity before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Republic of Kazakhstan.

Inventories are divided by the volume of checks - into continuous and selective, and by time - into planned and unscheduled.

A complete inventory covers the check of all, without exception, available property financial commitments enterprise, it is very time-consuming work and therefore is carried out once a year, usually before drawing up annual report.

Selective is an inventory in which only some (for a sample) values ​​of a specific financially responsible person are checked or covers any one type of enterprise funds, for example, only cash at the checkout or only materials in a specific warehouse. Selective inventories and control checks should be systematically carried out at the enterprise in the inter-inventory period at the places of storage and processing of inventory items. They are carried out by order of the head of the inventory commission, consisting of persons who are well aware of inventory items, accounting and reporting.

The main task of selective inventories and inspections is to control the safety of property, compliance with the rules for its storage, compliance with the established procedure by financially responsible persons. primary accounting... Such inspections discipline the employees of the enterprise, help to reveal the facts of violations and contribute to the safety of the property of the enterprise.

Depending on the basis of the inventory, there can be planned and unscheduled. Unscheduled ones are carried out suddenly, the timing of their implementation should not be known to financially responsible persons. Sometimes they can be carried out at the request of the auditor, the people's control bodies, financial and investigative bodies.

Planned inventories are carried out:

Fixed assets - at least once every two to three years, and library funds - at least once every five years;

Capital investments - at least once a year before the preparation of the annual report and balance sheet, but not earlier than December 1 of the reporting year;

Work in progress and semi-finished products of its own production - before the preparation of the annual report and balance sheet, but not earlier than October 1 of the reporting year and, in addition, periodically within the time frame established by the relevant parent organizations;

Unfinished overhaul and deferred expenses - at least once a year;

Finished products in warehouses - at least once a year before the preparation of the annual report and balance sheet, but not earlier than October 1 of the reporting year;

Low-value and fast-wearing items - at least once a year;

Oil and oil products - at least once a month;

Raw materials and other material assets - at least once a year before the preparation of the annual report and balance sheet, but not earlier than October 1 of the reporting year;

Money, monetary documents, valuables and forms of strict reporting - at least once a month;

Settlements with banks (on a current account, currency account, other accounts, loans, credits, etc.) - as the bank statements are received, and according to the settlement documents submitted to the bank for collection - on the first day of each month;

Settlements for payments to the budget - at least once a quarter;

Settlements with debtors and creditors - at least twice a year;

The rest of the balance sheet items - on the first day of the month following the reporting year.

In the inter-inventory period, enterprises should carry out systematic checks. These inspections and inventories are carried out by order of the head of the employees of the inventory groups, which are on the staff of the enterprise, or by special commissions.

Experts from the Legal Consulting Service GARANT told how to correctly reflect fixed assets in inventory statements in the form No. INV-1 and in the minutes of the meeting of the inventory committee to review the results of the annual inventory

Conducting an inventory of fixed assets

Part 1 of Art. 11 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ) it is determined that assets and liabilities are subject to inventory.

During the inventory, the actual presence of the relevant objects is revealed, which is compared with the data of the accounting registers (part 2 of article 11 of Law No. 402-FZ).

The procedure for conducting an inventory by organizations is established by the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved by order of the Ministry of Finance of Russia dated 13.06.1995 No. 49 (hereinafter referred to as the Instructions). Note that the Instructions are mandatory to the extent that they do not contradict the provisions of Law No. 402-FZ and federal accounting standards (documents replacing them) (parts 1, 2 of article 21, part 1 of article . 30 Law No. 402-FZ).

According to clause 1.4 of the Instructions, the main objectives of the inventory are:

• identification of the actual availability of property;
• comparison of the actual availability of property with accounting data;
• verification of completeness of reflection in the accounting of liabilities.

Fixed asset inventory documents

According to clause 2.5 of the Instructions, information about the actual availability of property and the reality of the recorded financial obligations are recorded in the inventory lists or inventory acts (at least in two copies), approximate forms which are given in Appendices No. 6-18 to the Instructions.

Appendix No. 6 to the Instructions contains form No. INV-1 "Inventory list of fixed assets". In addition, the Goskomstat of Russia decree of 18.08.1998 No. 88 approved the form No. INV-1 "Inventory list of fixed assets".

These forms provide for the reflection of the cost of fixed assets according to accounting data.

Accounting for fixed assets is governed by the norms of PBU 6/01 "Accounting for fixed assets" (hereinafter - PBU 6/01) and Methodological guidelines for accounting fixed assets approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n (hereinafter referred to as the Methodological Instructions).

According to clause 7 of PBU 6/01 and clause 23 Methodical instructions fixed assets are accepted for accounting at their original cost.

In addition, the accounting of fixed assets is carried out using inventory cards, which also indicate the initial cost of the item of fixed assets (clause 12 of the Methodological Instructions).

Consequently, the inventories must indicate the cost of fixed assets at historical cost.

Confirmation that in the inventory list fixed assets are indicated at their original cost is also clause 26 of the Regulations on accounting and accounting statements v Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, according to which an inventory of property and liabilities is carried out to ensure the accuracy of accounting data and financial statements, during which the presence, condition and valuation of property and liabilities are checked and documented.

Moreover, in accordance with Part 4 of Art. 9 of Law No. 402-FZ, all forms of primary accounting documents are determined by the head of the economic entity, and are developed by the person entrusted with accounting.

Law No. 402-FZ does not provide for the mandatory application of the forms of primary accounting documents, which are contained in albums of unified forms. However, when developing their own forms, organizations can also use unified forms approved by the Goskomstat of Russia as a model.

Thus, the inventory list of fixed assets can be drawn up in the form determined by the head, and the form No. INV-1 can be taken as a basis.

Moreover, in our opinion, if necessary, the organization has the right to supplement the developed forms of inventory of fixed assets with information on the residual value of fixed assets.

An indirect confirmation of the fact that the inventories can provide information on the initial and residual value of fixed assets are court decisions in which the data of such documents were used (see, for example, Resolutions of the CA of the Moscow District of 12.08.2014 No. F05-7277 / 14, FAS Severo -Western District of 23.05.2011 No. F07-2833 / 11, the Eleventh Arbitration Court of Appeal dated 16.02.2016 No. 11AP-228/16).

The minutes of the meeting of the inventory commission is not unified form and is issued in any order. In this case, the data given in the protocol, in our opinion, should correspond to the data indicated in the inventory list. Accordingly, if in the inventory list the cost of fixed assets is indicated at historical cost, the protocol must also indicate the initial cost of fixed assets. Moreover, in the protocol, if necessary, you can also indicate the residual value of fixed assets.

In any case, the forms of the inventory list and the procedure for drawing up the minutes of the meeting of the inventory commission must be approved in accounting policies organizations.

A) the presence and condition of inventory cards, inventory books, inventories and other registers analytical accounting;

b) presence and condition technical data sheets or other technical documentation;

C) availability of documents for fixed assets leased or accepted by the organization for lease and storage. In the absence of documents, it is necessary to ensure their receipt or execution.

If discrepancies and inaccuracies are found in accounting registers or technical documentation, appropriate corrections and clarifications should be made.

3.2. During the inventory of fixed assets, the commission inspects the objects and enters their full name, purpose, inventory numbers and main technical or performance indicators.

When making an inventory of buildings, structures and other real estate, the commission checks the availability of documents confirming the presence of these objects in the ownership of the organization.

The availability of documents for land plots, reservoirs and other objects is also checked. natural resources owned by the organization.

3.3. When identifying objects that are not registered, as well as objects for which there are no accounting registers or incorrect data characterizing them are indicated, the commission must include in the inventory the correct information and technical indicators for these objects. For example, by buildings - indicate their purpose, the main materials from which they are built, volume (by external or internal measurement), area (total usable area), number of floors (without basements, semi-basements, etc.), year of construction, etc. others; along the canals - the length, depth and width (along the bottom and surface), artificial structures, materials for securing the bottom and slopes; on bridges - location, type of materials and basic dimensions; on roads - type of road (highway, profiled), length, coating materials, width of the road, etc.

The assessment of unaccounted objects identified by the inventory should be made taking into account market prices, and the depreciation is determined by the actual technical condition of the objects with the registration of information on the assessment and depreciation by appropriate acts.

Fixed assets are entered into inventories by name in accordance with the direct purpose of the object. If an object has undergone restoration, reconstruction, expansion or re-equipment and, as a result, its main purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

If the commission has established that capital work (adding floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) are not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in accordance with the relevant documents book value object and provide data on the changes made in the inventory.

3.4. Machines, equipment and vehicles are entered in the inventory individually, indicating the factory inventory number according to the technical passport of the manufacturer, year of manufacture, purpose, capacity, etc.

Items of the same type household equipment, tools, machine tools, etc. of the same value, received at the same time in one of the structural divisions of the organization and recorded on a standard inventory card for group accounting, are carried out in inventories by name indicating the number of these items.

One way or another, each business entity will be faced with the need to conduct an inventory. The purpose of this check is to establish whether the accounting data correspond to reality. In fact, it is a check of whether the accounting of objects in the enterprise is correct or not. We will figure out how to conduct an inventory and what legal requirements must be met.

To ensure the reliability of accounting and reporting data, organizations are required to conduct an inventory of property and obligations, during which their presence, condition and assessment are checked and documented.

Inventory may be required due to the following events:

• when changing financially responsible persons;
• before drawing up annual financial statements;
• when revealing the facts of theft, abuse or damage to property;
• upon reorganization or liquidation of a company;
• in case of natural disaster, fire or other emergencies caused by extreme conditions;
• in other cases stipulated by law (Article 12 of the Federal Law of November 21, 1996, No. 129-FZ "On Accounting", hereinafter - Federal Law No. 129-FZ).

Recall that the inventory is regulated by the following regulatory legal acts:

• Federal law No. 129-FZ;
• Regulations on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, hereinafter referred to as the Regulations);
• Methodological instructions for the inventory of property and financial obligations (approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, hereinafter referred to as Methodological Instructions).

Suppose a financially responsible person leaves the company. In this case, an inventory is required. Let's consider what actions the accountant should take.

To carry out the inventory, a permanent inventory commission is created. It includes representatives of the organization's administration, accounting employees, and other specialists (for example, engineers or economists).

It's important to know

All property of the organization is subject to inventory: intangible assets, fixed assets, cash and other assets. As well as property rented or taken for storage and property that has not been accounted for for any reason.

The head of the company issues an order for the inventory (according to the form No. INV-22) and hands it over to the inventory commission. The order, as a rule, specifies the order, which objects are subject to verification, the timing of the inventory of the object, the reason for which it is carried out, the composition of the commission and other information.

Inventory results are drawn up:

• collation statement in the form No. INV-18... It reflects the discrepancy between the accounting data and the inventory list. The characteristics of the OS, their passport data, year of manufacture, and number are displayed. It is drawn up in two copies, one of which is kept in the accounting department, and the second is transferred to financially responsible persons;
• a summary statement of the results revealed by the inventory, in the form No. INV-26 .

At the end of the article, there is an example of filling out these forms.

Financially responsible person

Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons (clause 2.8 of the Methodological Instructions). At the same time, such employees give receipts that by the beginning of the inventory all consumables and receipt documents the property was handed over to the accounting department or transferred to the commission, and all the valuables received on their responsibility were capitalized, and the retired ones were written off as an expense (clause 2.4 of the Methodological Instructions).

Fixed asset inventory rules

a) the presence and condition of inventory cards, inventory books, inventories and other registers for analytical accounting;

b) availability and condition of technical passports or other technical documentation;

v) availability of documents for fixed assets leased or accepted by the organization for lease and storage. In the absence of documents, it is necessary to ensure their receipt or execution.

During the inventory of fixed assets, the commission inspects the objects and enters their full name, purpose, inventory numbers and main technical or operational indicators in the inventory.

When making an inventory of buildings, structures and other real estate, the commission checks the availability of documents confirming the presence of these objects in the ownership of the organization.

The availability of documents for land plots, reservoirs and other objects of natural resources owned by the organization is also checked.

If errors are detected in the accounting registers for the inventory of fixed assets, it is necessary to indicate this in the inventory list. The inventory also includes information on objects that are not registered.

For example, the following information is indicated for such objects:

• by buildings - purpose, basic materials from which they are built, volume, total usable area, number of floors (excluding basements and semi-basements), year of construction;
• on bridges - location, materials used and dimensions;
• on roads - type (highway, profiled), length, coating materials, as well as the width of the road. Depreciation is determined by the actual technical condition of objects with the reflection of this data in the relevant acts.

Fixed assets are entered into inventories by name in accordance with the direct purpose of the object. If the object has undergone restoration, reconstruction, expansion or re-equipment and, as a result, its direct purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

If the commission establishes that the work of a capital nature (for example, the addition of floors or the addition of new premises) or the partial liquidation of buildings (for example, the demolition of individual structural elements) are not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in the book value of the object and bring it into the inventory data on the changes made.

For fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory. It indicates the time when the object was put into operation and the reasons that led to its unsuitability (damage, complete wear and tear, etc.). In a separate inventory, the commission also indicates fixed assets that are in custody and leased.

Special rules

By general rule inventory of property is mandatory before the preparation of annual financial statements (except for those objects, the inventory of which was carried out not earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years (clause 27 of the Regulation).

The leased property continues to be the property of the lessor. During the lease term, it is recorded on the lessor's balance sheet. Inventory commission must determine the types of fixed assets leased out, their quantity and value.

Capitalization of fixed assets identified during inventory

In accounting, fixed assets that were identified during the inventory are accounted for at the current market value and are reflected on the debit of the fixed assets account in correspondence with the profit and loss account as other income (clause 36 of the Methodological Guidelines for the Accounting of Fixed Assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Concerning tax accounting, then the cost of fixed assets identified during the inventory period is included in non-operating income. This provision is enshrined in paragraph 20 of Article 250 Tax Code... At the same time, they are taken into account according to market prices and in the future are subject to depreciation. This opinion is expressed by officials of the financial department in letters dated June 10, 2009 No. 03-03-06 / 1/392, dated June 6, 2008 No. 03-03-06 / 4/42.

If a shortage is revealed during the inventory, then it can be reflected in one of the following ways:

• in non-operating expenses if the guilty person is not found (as of the date of receipt of the relevant documents from the state authorities on the absence of guilty persons (subparagraph 5, clause 2 of article 265 of the Tax Code of the Russian Federation));
• in non-operating expenses, if the guilty person is found. However, at the same time, it is necessary to reflect the returned shortage in non-operating income.

Accounting

The identified surplus of fixed assets is reflected in the accounting by the following entry:

DEBIT 01 CREDIT 91-1

- capitalized fixed asset.

In case of a shortage of fixed assets, the wiring looks as follows (if the guilty person has not been identified):

DEBIT 02 CREDIT 01

- depreciation for missing fixed assets has been written off;

DEBIT 94 CREDIT 01

- written off residual value OS;

DEBIT 91-2 CREDIT 94

- the shortage is reflected in the composition of other expenses. If, in the event of a shortage, the guilty persons are identified, then the postings will be as follows:

DEBIT 73 CREDIT 94

- the shortage was written off at the expense of the guilty persons;

DEBIT 50 CREDIT 73

- the employee has paid off the amount owed.

Example

In the company LLC "Astra", which sells computer office equipment, in connection with the dismissal of the head of the warehouse I.I. Ivanova carried out an inventory. As a result of the actions carried out, it was discovered:

- surplus - a laptop worth 45,000 rubles;

- shortage - a printer worth 45,000 rubles.

How to fill out inventory list Fixed assets (form No. INV-1) and a comparison sheet of the results of inventory of fixed assets and intangible assets (form No. INV-18) (download an example)