Report on fixed assets. Accounting and tax accounting of fixed assets Reporting on fixed assets of the organization

2.6 Reporting on fixed assets.

According to the federal law “On Accounting” dated November 21, 1996. No. 129-FZ, financial statements - one system data on the property and financial position of the organization and the results of its economic activities, compiled on the basis of data accounting according to established forms.

In accordance with PBU 6/01, at least the following information is subject to disclosure in the financial statements, taking into account materiality:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year by main groups (receipt, disposal, etc.);

The above information is contained in section 3 “Depreciable property” of the appendix to the balance sheet - form No. 5 and in the certificate to section 3. The subsection “Fixed assets” shows the availability of fixed assets at the beginning and end of the reporting period and the movement of certain types of fixed assets in accordance with the All-Russian classifier of fixed assets. Data is given at original cost. Column 4 of the subsection reflects the total receipt of fixed assets in the reporting period from all sources. Column 5 of the subsection reflects the initial cost of fixed assets disposed of in the reporting period, including:

1. surplus and unused property sold for a fee;

2. transfer to current assets of objects previously erroneously included in fixed assets;

3. transferred free of charge, including under a gift agreement;

4. liquidated property during the reporting period due to dilapidation and wear and tear, natural disasters, accidents and other emergency situations.

The explanatory note to the annual report must disclose the following information:

on methods for assessing fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary means;

on changes in the value of fixed assets in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

about the deadlines adopted by the organization beneficial use fixed assets (by main groups);

about fixed assets, the cost of which is not repaid;

about fixed assets provided and received under a lease agreement;

on methods for calculating depreciation charges for certain groups of fixed assets;

about real estate objects accepted for operation and actually used, which are in the process of state registration.

Conclusion.

The main goals of the legislation of the Russian Federation on accounting are: ensuring uniform accounting of property, liabilities and business transactions carried out by organizations; compilation and presentation of comparable and reliable information about the property status of organizations and their income and expenses, necessary for users of financial statements. Behind last years in connection with bringing the national accounting system into compliance with international financial reporting standards and requirements market economy is changing the legislative framework on accounting in general in the Russian Federation. So in December 2001, during the transition to a new chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n, in the OGUP Avtobaza of the Perm Region Administration, account 12 “Low value and wearable items” was closed. Items with a useful life of more than 12 months, regardless of their cost, were classified as fixed assets, and items with a useful life of less than 12 months were classified as materials. On December 31, 2001, the corresponding entries were made in the accounting records, account 12 and account 13 were closed. Due to the adoption of the Tax Code, the enterprise has different tax and accounting data. Thus, during the transition period of bringing accounting closer to international standards, work was added to the accounting service of the enterprise. Often laws and other regulations contradict each other. For example, letter dated August 5, 2003 N 16-00-14/247 from the Department of Accounting and Reporting Methodology reports the following. According to the Federal Law "On State and Municipal Unitary Enterprises" dated November 14, 2002 N 161-FZ, the charter of a state or municipal unitary enterprise must contain information about the size of its authorized capital, the procedure and sources of its formation, as well as the directions for using profits. Due to the fact that the size of the authorized capital of state and municipal unitary enterprises is documented in the charter, the receipt of fixed assets under the right of economic management or operational management in excess of the amount of the authorized capital is reflected in the accounting records as debit entries to account 08 “Investments in non-current assets” in correspondence with the credit of account 75 “Settlements with founders”, a separate subaccount; the debit of account 75 “Settlements with founders” in correspondence with the credit of account 84 “Retained earnings (uncovered loss)”; the debit of account 01 “Fixed Assets” in correspondence with the credit of account 08 “Investments in non-current assets” in accordance with the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n. At the same time, we inform you that the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated July 20, 1998 N 33n, are currently being revised. The letter was signed by the head of the Department of Accounting and Reporting Methodology A. S. Bakaev. And according to the current Methodological Guidelines for accounting in paragraph 28, an organization that has received fixed assets for economic management or operational management from a state or municipal body reflects their value when accepting the objects for accounting by debiting the fixed assets account in correspondence with credit account for settlements with state and municipal authorities. At the same time, an entry is made for the cost of these objects in the debit of the account for accounting for settlements with state and municipal bodies and in the credit of the account for accounting for additional capital. Thus, when fixed assets are received into economic management from the owner of the OGUP Avtobaza Administration of the Perm Region, account 75 “Settlements with founders” should be used.

Literature.

1. the federal law“On accounting” dated November 21, 1996 No. 129-FZ.

2. Regulations on accounting and financial reporting in the Russian Federation. Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended by order of the Ministry of Finance of the Russian Federation dated July 29, 2000 No. 31n).

3. Chart of accounts for the financial and economic activities of the organization and instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94.

4. Accounting Regulations “Accounting for Fixed Assets”. PBU 6/01 Approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.

5. Tax Code of the Russian Federation. Part 2. Federal Law of August 5, 2000 No. 117-FZ (as amended by Federal Law of December 29, 2000 No. 166-FZ).

6. Guidelines for accounting of fixed assets. Approved by Order of the Ministry of Finance of the Russian Federation dated July 20, 1998 No. 33n (as amended by Order of the Ministry of Finance of the Russian Federation dated March 28, 2000 No. 32n).

7. Classification of fixed assets included in depreciation groups. Approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (as amended by Decrees of the Government of the Russian Federation of 09.07.2003 No. 415, 08.08.2003 No. 476.

8. Astakhov V.P. Financial accounting, - M.: MARCH, 2003.

9. Vornotsov L.D. How to make the “accounting” and “tax” values ​​of fixed assets equal. // Glavbukh-2003-No. 18.

10. Kondrakov N.P. Accounting, - M.: INFRA-M, 2002.

11. Lyubushin N.P. Accounting theory / textbook - M.: UNITY-DANA, 2002.

The balance sheet of an enterprise is the main form of the annual report. The first section of the balance sheet asset “Non-current assets” reflects the value of own fixed assets, long-term financial investments, construction in progress, intangible assets and other non-current assets.

The subsection “Fixed Assets” shows data on fixed production assets, both active and mothballed or in stock at their residual value. Interest on bank loans and other borrowed obligations used for the acquisition of fixed production assets is included in the initial cost of these funds and is subject to debit to account 5600 “Total income (loss)” or other source accounts.. This subsection also reflects capital investment in land improvement and in leased buildings, structures, equipment and other objects related to fixed assets. A breakdown of the movement of fixed assets during the reporting year, as well as their composition at the end of the reporting year, is given in the appendix to the balance sheet (form No. 5)

Form No. 5 “Appendix to the Balance Sheet” provides a detailed description of borrowed funds, accounts receivable and payable, depreciable property, and more.

The section “Depreciable property” deciphers the composition of intangible assets, fixed assets and low-value and quickly wearing items at their original cost.

Subsection II “Fixed Assets” reflects the availability and movement of fixed assets by type.

The subsection indicates the cost of all fixed assets of the organization listed on its balance sheet, including certain types of fixed assets leased, provided free of charge or inactive.

Column 4 of the subsection reflects the total receipt of fixed assets in the reporting year from all sources, including: previously unaccounted for, purchased for a fee, transfer from working capital to fixed assets, gratuitous receipts from other organizations, as well as new fixed assets put into operation in the reporting year .

Column 5 of the subsection records the replacement (initial) cost of fixed assets disposed of in the reporting year, including those sold for a fee in the process of selling excess and unused property, the transition from fixed assets to working capital donated to other organizations, as well as the full cost (without deduction of depreciation) fixed assets liquidated in the reporting year as a result of dilapidation and wear and tear, natural disasters, accidents and other emergencies caused by extreme conditions, in connection with reconstruction and new construction and for other reasons.

From the article “Total” it shows the movement of production and non-production fixed assets on separate lines. Annual financial statements are open to interested users: banks, creditors, buyers, suppliers and others.

The Law “On Accounting” defines the components of financial statements.

Currently, the organization’s annual financial statements include the following reporting forms:

• - balance sheet (form No. 1)
• - profit and loss statement (form No. 2)
• - statement of changes in capital (form No. 3)
• - traffic report Money(form No. 4)
• - Appendix to the balance sheet (form No. 5)
• - explanatory note
• - an audit report confirming the reliability of the organization’s financial statements, if they are subject to mandatory audit in accordance with current legislation.

An organization may provide additional information accompanying financial statements if the executive body considers it useful for interested users when making economic decisions. It reveals: the dynamics of the most important economic and financial indicators of the organization’s activities over a number of years; planned development of the organization; expected capital and long-term financial investments; borrowing policy; other information.

Individual indicators included in the sample application form to the balance sheet can be presented as independent forms of financial statements or included in an explanatory note.

When an organization discloses in the explanations to the balance sheet and profit and loss statement information about its assets as fixed assets, intangible assets, profitable investments in material values Data on the initial (replacement) cost of these assets and accrued depreciation are provided separately.

The appendix to the balance sheet (form No. 5) consists of seven sections, which reflect data on the movement of borrowed funds, accounts payable and accounts receivable, depreciable property, sources of funds for financing investments, financial investments, expenses, for ordinary activities, social indicators.

The “Fixed Assets” table is a transcript of the “Fixed Assets” line of the balance sheet. In Form No. 5, fixed assets are reflected in the traditional classification by type: buildings, structures and transmission devices; cars and equipment; vehicles; production and household equipment; draft animals; productive livestock; perennial plantings; other types of fixed assets; land plots and environmental management facilities; capital investments for radical land improvement.

Information on depreciation of fixed assets is presented in Form No. 5 in less detail than information on the cost of the objects themselves. Only the amounts of depreciation of buildings and structures are reflected separately; machines, equipment and Vehicle. Accumulated depreciation at the beginning and end of the reporting year for all other types of fixed assets is reflected in the “other” line. Data on the amounts of accumulated depreciation on leased property of lessor enterprises is reflected not in this table, but separately in the breakdown table “Profitable Investments in Material Assets”.

According to clause 46 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulations on accounting and financial reporting), fixed assets (hereinafter referred to as fixed assets) represent material assets used in the production process and over time transferring their value to the products produced with their help through depreciation charges.
Accounting for the organization's assets is regulated by the following regulations:
- Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (hereinafter referred to as PBU 6/01);
- Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as Guidelines N 91n).
In accordance with clause 4 of PBU 6/01, clause 2 of Methodological Instructions N 91n, an asset is accepted by the organization if the following conditions are simultaneously met:
- the object is intended for use in the production of products, in the performance of work or provision of services, for the management needs of the organization or provision by the organization for a fee for temporary possession and use or for temporary use;
- the object is intended to be used for a long time, that is, a period of more than 12 months or a normal operating cycle if it exceeds 12 months. The useful life is the period during which the use of fixed assets brings economic benefits (income) to the organization. For separate groups The fixed useful life is determined based on the quantity of products (volume of work in physical terms) expected to be received as a result of the use of these fixed assets;
- the organization does not intend the subsequent resale of this object;
- the object is capable of bringing economic benefits (income) to the organization in the future.
According to clause 5 of PBU 6/01, clause 3 of Guidelines N 91n OS objects include:
- building;
- structures and transmission devices;
- working and power machines and equipment;
- measuring and control instruments and devices;
- Computer Engineering;
- vehicles;
- tool;
- production and household equipment and accessories;
- working, productive and breeding livestock;
- perennial plantings;
- on-farm roads;
- other relevant objects.
The OS also takes into account:
- land;
- environmental management objects (water, subsoil and other natural resources);
- capital investments for radical improvement of land (drainage, irrigation and other reclamation works);
- capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.
OS inventory object on the basis of clause 6 of PBU 6/01, an object with all devices and accessories or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects representing a single whole and intended to perform a specific job is recognized.
Under a complex of structurally articulated objects refers to one or more objects of one or different purposes, having common devices and accessories, common control, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.
In accordance with clause 7 of PBU 6/01 in the accounting of an organization, fixed assets are taken into account at historical cost. In this case, the initial cost of fixed assets acquired for a fee is recognized as the amount of the organization’s actual costs for acquisition, construction and production, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).
When accepting an asset for accounting purposes, the organization establishes its useful life ania.
The useful life of an asset according to clause 4 of PBU 6/01 is understood as the period during which the use of an asset brings economic benefits (income) to the organization.
According to clause 20 of PBU 6/01 The useful life of an OS object is determined based on the following conditions:
- the expected life of the facility in accordance with the expected productivity or capacity;
- expected physical wear and tear, depending on the operating mode (number of shifts), the influence of natural conditions and aggressive environment, repair systems;
- regulatory and legal restrictions on the use of the facility.
The cost of fixed assets is repaid through depreciation based on clause 17 of PBU 6/01. According to clause 18 of PBU 6/01, the basis for determining the annual amount of depreciation is the initial or residual cost of the fixed asset, depending on the chosen way to calculate it:
- linear method;
- reducing balance method;
- method of writing off the cost by the sum of the numbers of years of useful life;
- method of writing off cost in proportion to the volume of products (works).
The method of calculating depreciation is selected for each group of fixed assets based on the specifics of their operation. The selected method is applied throughout the entire useful life of the OS objects included in this group.
Based on the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, fixed assets of the organization that are in operation, stock, conservation, lease, trust management are taken into account on account 01 “Fixed assets” with a monthly transfer of part of its value to costs in the form of depreciation, reflected on account 02 “Depreciation of fixed assets”.
In the annual financial statements the value of property recorded on account 01 “Fixed Assets” is subject to reflection in the Balance Sheet (Form No. 1) on line 120 in columns 3 and 4 at the beginning of the reporting year and at the end of the reporting period.
According to clause 49 of the Regulations on accounting and financial reporting, fixed assets are reflected in the Balance Sheet at their residual value, that is, at the actual costs of their acquisition, construction and production minus the amount of accrued depreciation.
The residual value of the fixed assets is determined as the difference between the balance of accounts 01 “Fixed assets” and 02 “Depreciation of fixed assets” (taking into account revaluation as of January 1 of the reporting year).
Fixed assets not subject to depreciation are shown in the Balance Sheet at their original (replacement) cost.
In addition, it must be borne in mind that clause 15 of PBU 6/01 provides for revaluation of fixed assets by commercial organizations no more than once a year (at the beginning of the reporting year).
Such revaluation is carried out in order to determine the real value of fixed assets by bringing the original cost of fixed assets in accordance with their market prices and reproduction conditions on the date of revaluation.
The procedure for revaluing fixed assets is established in paragraphs 43 - 48 of Methodological Instructions No. 91n. Revaluation of homogeneous groups of fixed assets is carried out at current (replacement) cost. The exception is land plots and environmental management facilities (water, subsoil and other natural resources), which are not subject to revaluation.
The current (replacement) cost of fixed assets is understood as the amount of money that must be paid by the organization on the date of revaluation if it is necessary to replace any object.
Revaluation of an asset is made by recalculating its original cost or current (replacement) cost, if this object was revalued earlier, and the amount of depreciation accrued for the entire period of use of this object.
The results of the revaluation of fixed assets carried out as of the first day of the reporting year are subject to reflection in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when generating the balance sheet data at the beginning of the reporting year.
Amount of revaluation of an asset as a result of revaluation, it is credited to the organization’s additional capital. The amount of additional valuation of an asset, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the account for retained earnings (uncovered loss), is credited to the account for accounting for retained earnings (uncovered loss).
Amount of depreciation of an asset as a result of revaluation, it is credited to the account of retained earnings (uncovered loss). The amount of depreciation of an asset is included in the reduction of the organization’s additional capital formed from the amounts of additional valuation of this object carried out in previous reporting periods. The excess of the amount of depreciation of an object over the amount of its revaluation, credited to the organization's additional capital as a result of revaluation carried out in previous reporting periods, is charged to the account of retained earnings (uncovered loss). The amount attributed to the account of retained earnings (uncovered loss) must be disclosed in the financial statements of the organization.
An organization may provide additional information accompanying financial statements if the executive body considers it useful for interested users when making economic decisions. One such form containing additional information is Appendix to the balance sheet (Form No. 5). It discloses information about the organization’s property, liabilities and capital, the value of which is reflected in Form No. 1.
Form No. 5 may not be included in the annual financial statements of small businesses that are not subject to mandatory audit, non-profit organizations, and public organizations(associations) that did not carry out entrepreneurial activities.
The appendix to the balance sheet (Form No. 5) consists of several sections, among which there is a section “Fixed Assets”.
The first table of this section reflects information on the value of fixed assets owned by the organization, on the acquisition, disposal, and change in the value of these fixed assets during the reporting year.
The second table reflects (with breakdown by type of fixed assets) the amount of accrued depreciation. Data on depreciation is contained in the turnover under the credit of account 02 “Depreciation of fixed assets”.
In addition, the cost of leased fixed assets is deciphered. And here the cost of fixed assets leased is indicated. Data on fixed assets transferred or leased are provided with a breakdown by type of fixed assets.
A separate line of Form No. 5 is intended to decipher the value of real estate objects accepted for operation, but in the process of state registration. Such objects can be accounted for on account 08 “Investments in non-current assets” or 01 “Fixed assets” - depending on the accounting policy of the organization. If at the beginning of the reporting year the organization revalued fixed assets, the result of the revaluation should be shown: the amount of change in the value of fixed assets and depreciation.
Next, we will consider the procedure for drawing up the Appendix to the balance sheet of Form No. 5 using a specific example.

Example . OJSC "Khlebnik" is engaged in the production of bakery products.
Section "Fixed assets". The fixed assets on the balance sheet of JSC Khlebnik include the bakery building (initial cost - 3,000,000 rubles) and production equipment (initial cost - 1,000,000 rubles). The cost of these objects is indicated in columns 3 and 6 according to the corresponding decoding lines.
During 2009, cash registers and several computers were purchased. The initial cost of acquired fixed assets is RUB 500,000. This amount is reflected in the line “Other types of fixed assets” in columns 4 “Received” and 6 “Availability at the end of the reporting period.”
Then the “Total” line is filled in. Here the indicators of all columns of the table are summarized. As a result, the final line is formed:
- the initial cost of all fixed assets at the beginning of the reporting year (the opening balance of account 01 “Fixed assets”);
- the cost of fixed assets received and disposed of during the year (turnovers in the debit and credit of account 01 “Fixed assets”);
- the cost of all fixed assets at the end of 2009 (closing balance of account 01 “Fixed assets”).
The second table reflects additional information about fixed assets, which indicates the amount of depreciation accrued on fixed assets. The organization had no other transactions with fixed assets to be reflected in this table.
At the beginning of the year, JSC Khlebnik had on account 02 “Depreciation of fixed assets” the amount of accrued depreciation on the building (1,400,000 rubles) and on production equipment (600,000 rubles). These amounts are reflected in column 3 according to the transcript lines.
During 2009, depreciation was accrued on the building - 200,000 rubles, on production equipment - 100,000 rubles, on cash registers and computers - 50,000 rubles. By adding these indicators with the amounts of accrued depreciation at the beginning of the year, the accountant obtains values ​​for column 4. It reflects depreciation on fixed assets at the end of the reporting period according to the corresponding decoding lines.
The final line 140 indicates the total amount of depreciation for all fixed assets. This is the sum of the indicators of all transcript lines. Column 3 indicates the amount of depreciation on fixed assets at the beginning of the reporting year - 2,000,000 rubles. (RUB 1,400,000 + RUB 600,000). This is the opening balance of account 02 "Depreciation of fixed assets".
Column 4 reflects the amount of depreciation at the end of 2009:
2,000,000 rub. + 200,000 rub. + 100,000 rub. + 50 rub. = 2,350,000 rub. (closing balance of account 02 “Depreciation of fixed assets”).

Accounting statements for fixed assets. The Accounting Law defines the components of financial statements.

Currently, the following reporting forms are included in the annual financial statements of an organization - balance sheet form 1 - profit and loss statement form 2 - statement of changes in capital form 3 - cash flow statement form 4 - appendix to the balance sheet form 5 - explanatory note - an auditor's report confirming the reliability of the organization's financial statements, if in accordance with current legislation it is subject to mandatory audit.

An organization may provide additional information accompanying financial statements if the executive body considers it useful for interested users when making economic decisions.

It reveals the dynamics of the most important economic and financial indicators of the organization’s activities over a number of years, the planned development of the organization, the expected capital and long-term financial investments, the policy regarding borrowed funds, and other information. Individual indicators included in the sample application form to the balance sheet can be presented as independent forms of financial statements or included in an explanatory note.

When an organization discloses information about its assets as fixed assets, intangible assets, and profitable investments in tangible assets in the explanations to the balance sheet and profit and loss statement, data on the initial replacement cost of these assets and accrued depreciation is provided separately. Appendix to the balance sheet Form 5 consists of seven sections, which reflect data on the movement of borrowed funds, accounts payable and receivable, depreciable property, sources of funds for financing investments, financial investments, expenses, ordinary activities, and social indicators.

The Fixed Assets table is a transcript of the Fixed Assets line of the balance sheet. In Form 5, fixed assets are reflected in the traditional classification by type buildings, structures and transmission devices machines and equipment vehicles production and household equipment draft livestock productive livestock perennial plantings other types of fixed assets land plots and environmental management facilities capital investments for radical land improvement.

Information on depreciation of fixed assets is presented in Form 5 in less detail than information on the cost of the objects themselves. Only the amounts of depreciation of buildings and structures, machinery, equipment and vehicles are reflected separately. Accumulated depreciation at the beginning and end of the reporting year for all other types of fixed assets is reflected in the other line. Data on the amounts of accumulated depreciation on leased property of lessor enterprises is reflected not in this table, but separately in the breakdown table Profitable Investments in Material Assets. eleven.

End of work -

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fixed asset accounting

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