Certificate of the book value of the land sample. Certificate of the book value of assets. How are they reflected

A certificate of the book value of fixed assets shows their value according to the accounting data for a particular date. It does not apply to mandatory forms of financial statements, but it may be of interest to a certain circle of users.

Fixed assets belong to the category of capital investments of the organization. They have a lower degree of liquidity than, for example, working capital, and show the property and financial situation of the company.

Information on the book value of fixed assets can be used for internal analysis of the company's solvency, for management accounting purposes, and also be provided for consideration to third-party users - investors, credit institutions, insurance companies and others. Fixed assets can act as collateral in the implementation of commercial transactions.

Where can I find the book value statement form?

The form of the statement on the book value of fixed assets is not approved at the legislative level. This means that you can use any form of this document. Recall that business entities have the right to develop the forms of some documents based on their needs and the characteristics of their activities. Therefore, the company can also approve the form and type of this document on its own, securing it with a corresponding order.

Fixed assets in the reference can be listed by name (if their number is small) or by dividing into groups: non-residential buildings, machines, inventory and equipment for production needs, and so on.

You can see an example of drawing up such a certificate on our website. We offer 2 options for the design of this document.

Outcomes

A statement of the book value of fixed assets is an optional document when submitting financial statements. It contains information about the value of fixed assets, which are on the balance sheet of the organization. Therefore, the certificate may be of interest to potential investors, banking and insurance organizations. The certificate of the book value of the assets of the enterprise is filled in in any form due to the absence of a legally established form of the form.

—sample presented on the site, compiled by our specialists - should contain data about the property of the company and its value, recorded in the balance sheet. The material indicates what should be reflected in the certificate, describes the procedure for filling it out.

What information is included in the statement of the book value of assets

The legislation contains a strict list of reports that must be drawn up by business entities. However, the help that will be discussed in the article is not in this list. The reason for the absence is simple - the information entered into the document is not needed by the control authorities.

The fact is that the certificate contains information about the assets of the enterprise (circulating and non-circulating) and their cost estimate. In fact, this is just an extract from several registers and balance sheets, where this information is contained in different ways. But the need for this document nevertheless exists: the data are needed, for example, by investors, lenders and insurers in order to assess how stable the enterprise feels.

The assets of the company include all the property belonging to it. Due to it, the profit of the enterprise is formed, it serves as a resource base for the further development of the business, etc. According to the rules of accounting, assets are reflected in the balance sheet of the enterprise, occupying its entire left side.

It is customary to divide assets into 2 categories:

• negotiable;
• non-circulating.

All objects, cash and debts that can be wrapped in real money in a relatively short period of time are considered current assets. Non-current assets include assets that are much more difficult to convert into money, but which are also used to generate profits. In particular, this category includes fixed assets of an enterprise and assets that do not have property content.

NOTE! The company is considered successful if the amount of current assets is greater than the size of non-current assets. Then both liquidity and solvency are at a fairly high level.

In the described reference, just data on the size of assets are given, which makes it possible to judge the solvency of the company.

Statement of book value of assets: sample

Since there is no approved certificate form, it can be drawn up independently, based on how detailed the information is needed by the persons who requested it; in this case, the presentation can be carried out in text form, without tables. If it is more convenient for users of this information to read tables, then the company can develop a tabular version of such a help.

To make it easier for users of our site, we provide the opportunity to use the following options for drafting a document.

Statement of book value of assets is not included in the mandatory list of accounting forms. Its purpose is to provide data for analysis both internally and externally to consumers such as investors or lenders.

Fixed assets are the tools that the company uses for a certain period. It must be at least one year old. However, the equipment cannot be intended for resale.

Fixed assets are necessary for the company to obtain economic benefits. The assessment of the result is made on the basis of the period of use, taking into account the benefits.

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Control over fixed assets is carried out in accordance with the regulations on accounting. Various documents can be prepared as part of the procedure. One of them is an accounting statement of fixed assets.

Why and when you need it

The accounting statement on property, plant and equipment is prepared to reflect the value of the implements used in the course of work at the reporting date. Its creation is not necessary for every firm. But when drawing up the document, you can analyze the effectiveness of the use of equipment.

Fixed assets are a capital investment in an enterprise. Their liquidity is less than that of working capital. On the basis of such a fund, the property and financial nature of the company's activities is assessed.

You can use the reference, which reflects the book value, for:

• analysis within the company in order to assess the solvency of the company;
• third party reviews (investors, lenders, insurers).

On the basis of fixed assets, it is possible to pledge when signing commercial agreements.

The document reflects the residual value of funds according to balance sheet data.

Therefore, it is necessary for:

• analysis of the composition and condition of funds that are not in circulation;
• confirmation of the calculation of income tax;
• insurance and investment, lending companies.

The document is formed on a specific reporting date. To obtain the final amount, the actual expenses for the acquisition and production of funds are added. Subtract from the resulting number.

Even with full depreciation wear, the agent remains on, as it is used in the course of activity.

Therefore, their certificates are excluded only those items that:

• sold;
• outdated and subject to write-off;
• transferred to other firms;
• do not generate income.

Main settings

There are several main parameters by which the condition of fixed assets is assessed. They must be correctly reflected in the balance sheet. Depending on the type of product, its assessment and method of acquisition may vary.

Indicators in the balance sheet

Fixed assets are considered assets, the value of which exceeds 40,000 rubles. When writing them in the balance sheet, it is imperative to take into account depreciation.

The balance sheet line 1150 reflects the balance information on fixed assets. They need to be generated according to DT 01 as of the final date of the reporting period. When calculating the balance, you must use KT 02.

When purchasing equipment or making changes to fixed assets, their cost may increase. In this case, it is necessary to prepare an application to the balance with an indication of the increase. The revaluation procedure is possible once a year.

To change the price, the replacement cost of the asset must be indexed. It is also possible to recalculate to actual prices. The difference is increasing due to the additional capital.

When a fixed asset becomes unusable, you will need to write it off. Residual value can increase other business expenses.

The price for which the primary asset is purchased is a valuation obligation based on the disposal costs and the cost of dismantling the disposed asset.

It is necessary to reflect the cost in the balance sheet taking into account several categories:

• the market price is indicated for land plots and buildings;
• it is important to take into account the market and replacement cost when specifying vehicles, equipment with the reflection of repair costs;
• for other categories of property, plant and equipment, the final cost after the repair is used.

Fixing prices in the documentation is carried out according to those indicators that are available when the funds are issued. Market value is taken into account when recording fixed assets used to pay for goods.

It is important to correctly reflect the revaluation of funds in the balance sheet:

• The first changes represent the residual values ​​of fixed assets. They are included in the revaluation balance.
• Monetary markdowns are registered in the cash register of the company for the period taken as reporting. Funds are reflected in special accounts for the depreciation of non-negotiable assets and investment.
• If necessary, the revaluation can be carried out again based on the cost of fixed assets. It is important to do it once or twice a year.

Classification and assessment

Fixed assets can be accounted for when:

• using them in the course of the enterprise's activities for the performance of work, the provision of services or management;
• application for more than a year;
• counting on further income generation;
• the lack of their transfer for sale.

Among the fixed assets are buildings and structures, machinery, equipment, instruments, machinery, transport, tools and other objects for the implementation of the enterprise's activities. They also include capital investments in improving land resources and renting premises and equipment.

To ensure accounting and control over the safety and consumption of fixed assets, each object receives an inventory number. He stays with him throughout the entire service life. Even after the write-off, this value cannot be assigned to another medium for five years.

Accounting is carried out by the accounting department of the company on inventory cards. They are grouped in a card index according to the main classification criteria and structural units.

Each object must be evaluated taking into account some indicators.

Among them are:

• useful life;
• depreciation calculation option;
• lack of amortization wear;
• individual characteristics.

The indication of the leased funds is made off-balance sheet using inventory cards.

Fixed assets begin to be accounted for after purchase, manufacture or contribution to the authorized capital. Rubles are used as currency for all objects, including those that were purchased in foreign currency (recalculated).

The original cost cannot be changed. This can be done only when carrying out additional equipment, reconstruction, completion. Also, objects can be overvalued up or down. All data refer to the additional capital of the organization.

With capital investments after additional equipment, reconstruction, funds are written off to the company's debit accounts. The amount on the additional capital account will grow, and own sources will decrease.

Acquisition methods

Fixed assets can come into the presence of an enterprise in several ways. Most often they are purchased for a fee. In this case, the actual cost to the company for the purchase, construction or manufacture of implements is estimated. The construction can be carried out by building new or expanding old objects.

Construction is carried out by contractors and in an economic way. In the first case, the write-off is made from account 08, where non-current assets are located, sub-account 4 for the acquisition of fixed assets through contractors.

When using the second method, the indication is made on account 08-3, reflecting the construction of objects. It takes into account the salaries of employees, the cost of materials and inventory in accordance with wear and tear, equipment and other costs.

You can purchase funds on the basis of an exchange agreement. Legal entities or individuals can sign agreements on the transfer of property in exchange for another. After the fulfillment of obligations, fixed assets are accounted for in the same way as the execution of the purchase and sale agreement.

In case of gratuitous donation, the value of funds is taken into account at the time of posting. It is formed on the basis of market indicators. Shipping costs are capital and add to the value of the property. If vehicles are transferred, then tax is not charged.

Fixed assets donated by other persons on a gratuitous basis are registered in account 98 subaccount 2. When depreciated, they become non-operating income.

What does the accounting certificate of fixed assets consist of?

Accounting certificate is a document reflecting the condition of fixed assets. The main thing that every accountant should remember when forming a document is the details of accounting and receipts, depreciation of funds and how they are reflected.

Details of accounting and receipts

The tool can be accepted if there is primary documentation.

It includes:

Each object must have an inventory card in the form, a sample of which can be found on the Internet (for a single object, the OS-6 form, for the OS-6a group, the OS-6b accounting book).

The write-off is made on the basis of an act. Accounting is carried out using accounts 01, 08. After the preparation of the primary documentation, postings D08 K60, D01 K08 can be made.

When buying objects, the initial cost is taken into account with all expenses and transport costs excluding VAT.

The postings in this case will be as follows:

When received free of charge, the market value at the time of acceptance is taken into account. When donating, the wiring is done D08 K92 / 2, and when put into operation - D01 K08.

Considering the funds in the authorized capital, the cost is agreed by all founders. You post D08 K75 as receipt and D01 K08 on entry.

In the case of construction, all costs for materials, construction, transportation, and contractor services are calculated.

The accounting department prescribes:

Depreciation

When determining the value of objects included in the main fund, it must be taken into account. If these deductions are deducted from the full original estimate, the value of the residual is obtained.

• In the case of straight-line calculation, the cost and depreciation rate are taken based on the useful life.
• If the balance decreases, then the value at the beginning of the reporting period and the depreciation rate are determined.
• It is possible to write off the cost by the number of years based on the original cost. The ratio is determined by dividing the number of years before the end of the service life by the period of use of the object.

No accrual is made for donations, housing facilities, forestry and road facilities, livestock, plantings.

You can restore objects with simple and extended reproduction. In the first case, each object is changed and repaired. At the same time, the qualitative and quantitative indicators remain at the same level.

The extended method provides for new construction, reconstruction, re-equipment and modernization of fixed assets. In this case, the quantity changes, which directly affects the quality of the activity.

Funds can be retired from production when:

• moral and physical deterioration;
• no need for use;
• sale;
• transfer;
• contribution to the authorized capital;
• accidents;
• natural and emergency situations.

After their elimination, funds are debited from the balance sheet.

Efficiency of use

Fixed assets must be used effectively. This will allow us to speak about a high level of their application. To reflect this property, the concepts of capital productivity and capital-labor ratio are used.

The return on assets is the assessment of products per one ruble of the average annual use of fixed assets. When it is formed, all actually operating equipment, the time of use, and the output of products per unit area are taken into account.

When calculating the capital-labor ratio, the average annual cost of fixed assets is taken into account in relation to the number of employees by the average number of employees. In this case, the coefficients of renewal, growth, retirement, wear and tear, as well as spending on their maintenance are taken into account.

Free equipment can be leased:

A lease agreement is signed between two parties - the lessee and the lessor. In this case, a solid monetary payment is charged based on the cost of equipment in a complex or in parts.

Also, the property can be rented out. This is possible when temporarily unused objects appear.

How are they reflected

Fixed assets in accounting are reflected taking into account depreciation depreciation. In this case, the balance on credit account 02 is deducted from the debit balance on account 01. The difference is reflected in line 1150 of the first section of the balance sheet asset.

It is important to take into account all the company's funds in the balance sheet. Even the depreciated objects are applied. Writing off is possible only if it is out of order and there is no possibility of earning income. Retirement in the bath case means sale, moral or physical deterioration, contribution to the authorized capital of another enterprise.

When depreciated assets are recorded, zero residual value is accounted for. It is also possible to indicate such objects that are still used in the course of the activity.

Confirming fixes

Correction of accounting statements for previous periods is prohibited. If an error was found during the check, it prepares an accounting statement.

It contains:

• the nature of the error;
• recalculation of the amount;
• the procedure for making corrections.

The document is required to correct entries on the accounting account. Postings are made by the date specified in the help.

Despite the fact that the statement of book value is not included in the mandatory list of accounting documents, it can be useful for internal and external users (creditors, investors or shareholders). A single sample document on the book value of property is not regulated at the legislative level, and the certificate form is filled in by the chief accountant of the enterprise at the request of internal / external users.

In this article

Why do I need a statement of book value

This kind of documentation is issued for the property status of fixed assets. Fixed assets are formed by initial contributions and capital investments. These funds have low liquidity and are used in the production process / are production / non-production premises or vehicles. A document reflecting the carrying amount may come in handy in such cases:

• for analyzing the company's solvency and accounting for receivables / payables in the overall structure of the balance sheet;
• to create and outline the strategy of the management policy of the enterprise;
• reflects data to attract investors;
• acts as a supporting document for obtaining loans in banking institutions.

If any fixed assets were stolen, then the certificate will be one of the key documents for obtaining insurance payments.

Where to get a certificate of book value

It has already been mentioned that an example of a document is issued by the accounting or financial control department of the enterprise. Forms have an arbitrary shape, where the following parameters are indicated:

Theft of fixed assets at the enterprise

If a theft has occurred in the workplace, then, in addition to contacting the police, it is necessary to recalculate the property (inventory) in order to submit reports to the regulatory authorities and carry out tax calculations. Upon detection of the loss of fixed assets, it is necessary:

• file a report with the police indicating the stolen property;
• take an inventory of fixed assets;
• calculate the amount of losses from such an incident;
• issue an act of writing off fixed assets, stocks;
• reflect the shortage, the guilty persons and methods of compensation for losses;
• submit a certificate of the book value of the enterprise after the theft to the tax authorities.

Since the tax legislation is not perfect, the Tax Code of the Russian Federation does not prescribe a clear mechanism for filing / reporting on theft in the tax accounting and reporting sector. Therefore, in order not to incur problems with the fiscal authority and unscheduled inspections, it is appropriate to send to the inspection a certificate of the book value drawn up after the theft.

A sample certificate of the book value of assets reflects the current price value of the institution's property funds according to the balance sheet. It reflects information on the valuation of current and non-current assets of the organization. That is why it is necessary in situations where the activities of the organization are directly related to the determination of the book value of assets (BSA) indicator.

Such a financial document can be requested by internal and external users of financial statements, such as:

• founders - to get acquainted with the current financial situation of the enterprise;
• investors, insurance and credit organizations - to check the solvency and stability of the institution in order to make further decisions regarding the investment of funds.

For large organizations, a register may be needed to recognize the scale of a transaction (BSA is an indicator of determining a large transaction). Or to confirm the need to conclude an agreement.

How to fill

There is no standardized or legally approved format for this document. A statement of book value is not required to be filled in as part of periodic or final financial statements. Each enterprise decides on the form (template), content, timing and frequency of register preparation independently, prescribing these local norms.

Thus, the statement of book value is generated in free form. For the most complete reflection of information in the document, you can include the following information:

• details of the register itself, number, date and place of compilation;
• organizational information about the institution - name, TIN, KPP, address, form of ownership, organizational and legal form;
• reporting period;
• tabular section: the cost estimate of the organization's property values ​​with a breakdown of all types of assets owned by the institution.

It will not be a violation to draw up a form in an abbreviated version - in the form of an ordinary letter, reflecting the indicators of circulating and non-circulating objects for the reporting period (at the beginning and end of the year).