L.A. Elina, economist-accountant
S.A. Vereshchagin, independent expert on accounting and taxation methodology

We liquidate unnecessary real estate

We reflect in accounting and tax accounting the demolition of a building, the further use of which is inappropriate

The texts of the mentioned Letters from the Ministry of Finance are available: section “Financial and personnel consultations” of the ConsultantPlus system (information bank “Financier”)

Liquidation of real estate is a complex and costly operation. As a rule, real estate is liquidated if it begins to interfere with the organization. For example, it has become unprofitable: the costs of its maintenance significantly exceed the amount of income received from its use. Or it happens that in place of an old object it is planned to build something new (more powerful, economical, modern), the operation or sale of which should bring more income. We will deal with tax and accounting for the liquidation of real estate recorded as a fixed asset. But let’s make a reservation right away: this article does not address issues related to the forced demolition of real estate (as, for example, in cases of demolition of unauthorized buildings).

We prepare documents for liquidation

So, outdated real estate wastes space and does not generate adequate income. Its demolition causes difficulties not so much from an accounting and accounting point of view, but from an organizational and coordination point of view. After all, demolition of buildings is not like dismantling a cabinet in an office.

STAGE 1. We make and formalize a decision on the liquidation of real estate

First of all, the organization must record on paper its decision to liquidate real estate.

According to the rules established for the liquidation of fixed assets, it is necessary to create a liquidation commission Yu. To do this, the manager must sign an order for her appointment. The liquidation commission must include the chief accountant (accountant) and persons who are responsible for the safety of fixed assets.

It is also advisable to include representatives of the technical (or engineering) service in the commission.

The purpose of the commission is to assess whether the building needs to be demolished or not. T clause 77 of the Guidelines for accounting of fixed assets, approved. By Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n (hereinafter referred to as the Guidelines). This decision itself, as well as its justification, must be reflected by the commission in the act of writing off a fixed asset item in Form No. OS-4.

It often happens that the manager (who is also the sole owner) independently decides to demolish the building. In this case, there is no point in creating a commission. But it’s still better for you to make an act for writing off fixed assets. Because the form No. OS-4- unified. And in order not to argue with the inspectors about why you filled out the unified form incorrectly (and even more so, didn’t fill it out at all), it is better to draw up an OS-4 act according to the instructions - “as it should.”

By the way, looking ahead, let’s say that the OS-4 act is also important for justifying the costs associated with the demolition of a building in tax accounting. After all, it (according to the rules that are still in force) is a mandatory document confirming the very fact of demolition of the building.

From authoritative sources

Chief specialist-expert of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“According to the current legislation, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the mandatory details provided for by the Law “On Accounting” clause 2 art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.

For cases of liquidation of an asset, the albums of unified forms contain the form of the primary accounting document - form No. OS-4 “Act on write-off of fixed assets (except for vehicles)” approved Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7. Therefore, when writing off a fixed asset (building), it is necessary to draw up an act in form No. OS-4, which must be signed by members of the liquidation commission.

In my opinion, a document independently drawn up by an organization (which completely replaces the act in form No. OS-4) should not be accepted for accounting as a primary document.”

So, you will need Act OS-4. But be prepared for difficulties in filling it out, since the form of this act does not take into account all the nuances of liquidating real estate: it is intended for writing off various fixed assets.

If the decision on liquidation is made by a commission, and the manager approves it, then in order to fill out this act reliably, you will have to enter additional details into it. Because it must reflect, in addition to the decision on liquidation itself, its results. After all, it is simply impossible to liquidate real estate in 5 minutes. In this case, you will need at least different lines for the dates of signing of the first two sections of the act (drawn up before liquidation) and its third section. The third section is called “Information on the costs associated with the write-off of fixed assets from accounting, and on the receipt of material assets from their write-off,” and it should be compiled by the accounting department based on the results of liquidation.

But you can take a different path. For example, you can draw up a separate order from the manager approving the decision to demolish the building. And the accounting department will draw up an OS-4 act solely to reflect the results of demolition in accounting. But even in this case, the requirement for this act to be signed by the liquidation commission and approved by its head is not canceled.

The search for answers to questions about how to correctly fill out the OS-4 act when demolishing real estate is complicated by the fact that neither the Ministry of Finance, nor Rosstat, nor any other department can currently develop and approve forms of primary accounting documents. They also do not have the authority to provide explanations for their use. Yu Letter of the Ministry of Finance of Russia dated October 14, 2010 No. 03-04-05/8-622. Meanwhile, the strict connection of the Accounting Law to these unified forms remains.

To clarify the difficult situation that has arisen with the registration of liquidation of real estate in accounting (in particular, with filling out the OS-4 act), we contacted the Ministry of Finance.

From authoritative sources

Head of the Department of Accounting and Reporting Methodology of the Department for Regulation of State Financial Control, Auditing, Accounting and Reporting of the Ministry of Finance of Russia

“Unified forms of primary documents are already an obsolete phenomenon. The state function of approving such forms and establishing requirements for their completion is recognized as redundant. There is no government agency whose competence it would fall within. The bill on accounting, which is currently being considered in the Duma, does not provide for any standard forms of documents; it only contains requirements for details.

So the question of what additional documents (in addition to the OS-4 act) need to be drawn up when liquidating real estate remains at the discretion of the organization. Of course, every independently developed document must contain the necessary details and it must really confirm a fait accompli of economic life.”

So, no matter which option for preparing documents (including the OS-4 act) you choose, the main thing is that it is clear from them what happened and when. Since these dates may be needed, among other things, to reflect transactions in accounting (which we will discuss in detail later).

STAGE 2. We coordinate the liquidation of real estate with supervisory authorities

To obtain permission to liquidate real estate, organizations, as a rule, have to contact the local administration with a whole package of documents.

So, for example, in Moscow, the owner of a building (if it is not an object of cultural heritage and is not located on historically established and historically especially valuable territories) can demolish it on the basis And clause 2.1.4 of the Rules for the preparation and execution of earthworks, arrangement and maintenance of construction sites in the city of Moscow, approved. Decree of the Moscow Government dated December 7, 2004 No. 857-PP:

• <или>a demolition permit issued by the Moscow Main Directorate for the Protection of Monuments;
• <или>orders of the prefect of the administrative district (head of the district government).

Approval of permits for the demolition of valuable buildings located in the historical part of the city is more complex.

In addition, when demolishing a building, it is necessary to coordinate with Moscow officials the process of disposal and recycling of construction waste A pp. 2.3.12, 2.3.13 Rules... approved. Decree of the Moscow Government dated December 7, 2004 No. 857-PP.

Also, before starting work, you must obtain a warrant for their production from the Technical Inspectorate of the Association of Administrative and Technical Inspections of Moscow. And to receive each piece of paper you will need a whole package of documents.

And in order to stimulate owners to collect these documents and interest them in obtaining approvals, an administrative fine is provided for unauthorized demolition of buildings in Moscow f Art. 7.4. Moscow City Law No. 45 of November 21, 2007 “Moscow City Code on Administrative Offences”:

• for officials - from 1000 to 5000 rubles;
• for organizations - from 200,000 to 300,000 rubles.

Another example: Gorno-Altaisk. Permission to demolish a building in this city is issued by the Department of Architecture and Urban Planning A pp. 15.2., 15.3. Rules for land use and development in the city of Gorno-Altaisk, approved. By decision of the Gorno-Altai City Council of Deputies dated September 15, 2005 No. 29-3. And of course, to obtain such a permit, you also need to submit a number of documents (according to the list established by the Land Use Rules).

In many cities, the preparation and issuance of permits for the demolition or dismantling of objects is entrusted to a certain department of the local administration (for example, the department of architecture and urban planning, the department of architecture and urban services, etc.).

Therefore, you need to find out a clear list of the documents you need to approve the demolition of your building from the local administration.

STAGE 3. We liquidate real estate and document the results

Upon completion of the demolition or dismantling of the property, as we have already said, we fill out section 3 of the act in form No. OS-4. In addition, it would be quite useful to attach to this act a copy of the document from the technical inventory service (BTI certificate on demolition and deregistration )clause 9 of the Regulations on the organization of state technical accounting in the Russian Federation... approved. Decree of the Government of the Russian Federation dated December 4, 2000 No. 921.

You also need to put it on the inventory card according to form No. OS-6 approved Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 mark on disposal of fixed assets V paragraph 80 of the Guidelines.

The final stage in documenting the demolition of a building will be the registration of termination of ownership of real estate, which must be registered b Art. 235 Civil Code of the Russian Federation. After all, only when an entry on the termination of ownership of real estate is made in the Unified State Register of Rights to Real Estate and Transactions with It, will the organization cease to be the owner of this real estate And pp. 1, 3 tbsp. 2 of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it”. But, as we will see later, from an accounting and tax accounting this document is not so important now.

In addition to the above documents, in order to reflect real estate liquidation operations in accounting and tax accounting, you will need contracts for contractor services, certificates of completed work, payment documents, and others.

We figure out when and how to write off the residual value of liquidated real estate

When recording the liquidation of real estate, first of all, we need to figure out where and when we will write off its residual value (of course, if the real estate has not been fully depreciated). There are several interesting points in both accounting and tax accounting that need to be considered in more detail.

Deciding how to write off the residual value of real estate

SITUATION 1. We are demolishing the building and have no plans to build anything in the near future.

In tax accounting, the recognition of residual value in expenses depends on the depreciation method:

• <если> depreciation was calculated using the straight-line method, That:

• You must stop accruing depreciation using the straight-line method from the 1st day of the month following the month in which the fixed asset was removed from the depreciable property for any reason (or its value was completely written off )clause 5 art. 259.1 Tax Code of the Russian Federation. This means that you cannot depreciate a building that you do not use and no longer plan to use in your business (even if it has not yet been demolished);
• the residual value of liquidated real estate must be fully taken into account as part of non-operating expenses V clause 5 art. 259.1, sub. 8 clause 1 art. 265 Tax Code of the Russian Federation;. This must be done after the building is demolished. I Letters of the Ministry of Finance of Russia dated 02/07/2011 No. 03-03-06/2/27, dated 07/09/2009 No. 03-03-06/1/454, dated 10/21/2008 No. 03-03-06/1/592, dated 19.09 .2007 No. 03-03-06/1/675, dated 01/17/2006 No. 03-03-04/1/27 and reflection of its results in the act in form No. OS-4. The correctness of this approach was confirmed to us by the Ministry of Finance.

From authoritative sources

“Depreciable property is property that is owned by the taxpayer and is used by him to generate income A clause 1 art. 256 Tax Code of the Russian Federation. And the accrual of depreciation stops from the 1st day of the month following the month when the cost of the depreciable property was completely written off or when this object was removed from the taxpayer’s depreciable property for any reason m clause 5 art. 259.1 Tax Code of the Russian Federation. Thus, depreciation stops accruing from the 1st day of the month following the month when the fixed asset item ceased to be used in the organization’s activities. In this case, the actual demolition of the building can be done later.

It is possible to take into account the residual value of a demolished building as part of tax expenses only on the basis of a fully executed act in form No. OS-4, since (as we have already figured out) it is this that is the mandatory primary document necessary to formalize this operation And subp. 8 clause 1 art. 265 Tax Code of the Russian Federation” .

Ministry of Finance of Russia

Just in case, remember that:

• There is no need to restore the depreciation bonus (if it was applied) when demolishing the property. Since the depreciation bonus is restored only in the event of the sale (and not liquidation) of a fixed asset before the expiration of 5 years from the date of acquisition clause 9 art. 258 Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated March 20, 2009 No. 03-03-06/1/169, dated March 16, 2009 No. 03-03-05/37; Letter of the Federal Tax Service of Russia dated March 27, 2009 No. ШС-22-3/232@;
• There is also no need to gradually recognize in tax accounting a loss from the write-off of a demolished building (fixed asset). After all, a loss that must be included in other expenses in equal shares over the remaining service life can only appear in the event of sales And subp. 1 clause 1, clause 3 art. 268 Tax Code of the Russian Federation;

• <если> depreciation was calculated using the non-linear method, then liquidated real estate should simply be excluded from depreciation groups s clause 13 art. 259.2, sub. 8 clause 1 art. 265 Tax Code of the Russian Federation. However, the total cost of fixed assets of this group will not change, and it turns out that you will continue to write off the cost of real estate through depreciation Yu Letter of the Ministry of Finance of Russia dated December 20, 2010 No. 03-03-06/2/217.

SITUATION 2. We are demolishing the building for new construction.

Let's see if there are any differences if you plan to demolish a building in order to build something new in its place. In this case, how to take into account the costs of liquidation of real estate (including the cost of demolition or dismantling work), as well as the residual value:

• <или>as independent expenses - that is, the same as in the case of liquidation of real estate without subsequent construction;
• <или>as part of the capital expenditures for the construction of a new building - after all, the ruins are demolished precisely in order to build a new facility in their place.

The Ministry of Finance has already answered this question: there is no basis either in accounting or tax accounting to take into account the costs of dismantling and liquidation as part of capital investments in new construction. e Letter of the Ministry of Finance of Russia dated September 11, 2009 No. 03-05-05-01/55; clause 31 PBU 6/01 “Accounting for fixed assets”, approved. By Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; subp. 8 clause 1 art. 265, sub. 3 paragraph 7 art. 272 Tax Code of the Russian Federation. But this answer concerns demolition for planned (in the indefinite future) construction.

But will there be any special features when the demolition of a building is a separate stage of work during new construction? Indeed, in this case, the costs of demolishing the building are usually reflected in the construction estimate. Financial department specialists think so.

From authoritative sources

“ In the case where the costs of demolition of a building are taken into account in the estimate for new construction, two different situations are possible. It all depends on where the building that was demolished came from.

Situation 1. The organization bought or took a long-term lease on a plot of land with a dilapidated building in order to build a new facility. This dilapidated building is not needed; it was purchased as a burden, not as a benefit. In this case, all costs of its demolition are included in the cost of the new property. If an organization bought a land plot, then it was included in the cost of the land plot.

Situation 2. The demolished building was previously the main means of the organization itself. Then both the residual value and the demolition costs must be attributed to current expenses.

The logic is this: you need to look at what income certain costs are associated with. In the first case, the organization's expenses are made for the sake of future income. And in the second situation, income from the use of the building has already been received in the past.”

Ministry of Finance of Russia

Since we are considering the case when an organization liquidates a building that was accounted for as a fixed asset on its balance sheet, the costs of its demolition and residual value must be taken into account as independent expenses, regardless of whether something will be built in its place or not. .

Determining when to write off real estate from the balance sheet as fixed assets

The residual value of the demolished property can be fully taken into account in other expenses (on account 91-2 “Other expenses” )clause 4, clause 11 PBU 10/99 “Expenses of the organization”, approved. By Order of the Ministry of Finance of Russia dated 05/06/99 No. 33n. This is all clear (and, as we have already found out, it does not matter at all whether you plan to build something on the site of your old building or not).

The question is - when can and should this be done? And it is especially important because property tax depends on the accounting value of fixed assets O clause 1 art. 374 Tax Code of the Russian Federation. If you write off the property earlier than necessary, inspectors will charge additional property taxes and penalties. Until recently (or rather, before amendments were made to the accounting rules effective from 01/01/2011, which we told you about in 2011, No. 7), the Ministry of Finance insisted that real estate cannot be written off from the balance sheet until the organization registered her loss of ownership of this property b Letter of the Ministry of Finance of Russia dated January 28, 2010 No. 03-05-05-01/02. And the regulatory authorities demanded payment of property taxes up to this point.

But accounting of real estate does not depend in any way on the state registration of the transfer (termination) of ownership of it. The Ministry of Finance already agrees with this n Letter of the Ministry of Finance of Russia dated March 22, 2011 No. 07-02-10/20(more about this on p. 5, 2011, No. 8).

So how do you determine when to write off real estate from your balance sheet as a fixed asset? We turned to financial department specialists for clarification.

From authoritative sources

“ This is a difficult question, because practice differs from the requirements of regulatory documents. PBU 6/01 requires writing off an asset when it ceases to bring economic benefits to the organization. And it turns out that this cannot always be confirmed by the date of the write-off act in Form No. OS-4. After all, if the decision to liquidate a building is made while employees are still working in it (it is in use), then this is not a write-off. It is necessary to write off a fixed asset when it has ceased to be used and it has become clear that its use is no longer intended. This may be an order from the manager to stop using the building and begin preparations for demolition. Or some other document from which it follows that from this date the operation of the facility has been stopped and its demolition is expected. It doesn’t even matter when it is actually demolished. For example, there is no money for demolition yet. The main thing is that the building does not bring economic benefit and we cannot use it.”

Ministry of Finance of Russia

This means that real estate can and should be written off from accounting as fixed assets at the moment when it becomes clear that it cannot bring you economic benefit - that is, you no longer use it and do not plan to use it in the future. And this moment certainly does not depend on the state registration of termination of ownership of this property.

If the decision to demolish the building was made by your organization simultaneously with the decision to cease using it (and the organization actually stopped using the building), then the date the building is written off is not difficult to determine. This will be the date the demolition decision is made. If you do not plan to demolish the building immediately, then in accounting it is advisable to reflect its conditional valuation on an off-balance sheet account. And it will be possible to write off the building from off-balance sheet accounting after its demolition.

Pay attention to the difference between tax and accounting

And one moment. Due to the fact that some time usually passes between the day the decision is made to demolish and the day the building is actually demolished, differences may arise between tax and accounting accounting in the timing of recognition of the under-depreciated cost of the building as expenses (even if depreciation was calculated using the straight-line method in tax accounting). It turns out that:

• it is necessary to stop accrual of depreciation in both accounting and tax accounting simultaneously - starting from the 1st day of the month following the month of the decision that the building is no longer used and will not be used;
• on the date of the decision to stop using the building, its value must be written off in accounting, but in tax accounting it is necessary to wait for the actual demolition of the building (complete completion of the OS-4 act).

If the decision that a building can no longer be useful and its actual demolition are within one block, then there are no difficulties. But if this process is extended over a longer period of time, temporary differences will have to be reflected according to PBU 18/02.

Let's figure out whether it is necessary to restore VAT on the residual value

SITUATION 1. The property was registered and put into operation before 01/01/2001.

Attention

VAT on real estate accepted for deduction before 2001 does not need to be restored.

Since we are considering the liquidation of real estate, it is very likely that we are talking about some outdated (morally or physically) buildings. And it is possible that you purchased them quite a long time ago. If this happened before 2001, then you have no obligation to restore VAT at all. According to the rules of the Tax Code, it is necessary to restore only the tax that was accepted for deduction according to the rules of the same Tax Code (Chapter 21 of the Tax Code of the Russian Federation )clause 3 art. 170 Tax Code of the Russian Federation. Therefore, if you took input VAT for deduction under the Tax Law WITH Art. 7 of the Law of the Russian Federation dated December 6, 1991 No. 1992-1 “On Value Added Tax”, then you don’t need to restore anything O Resolution of the Federal Antimonopoly Service of October 28, 2008 No. A65-610/2007-SA2-22.

SITUATION 2. The property was registered and put into operation in 2001 and later.

If do not restore previously deducted VAT for liquidated real estate acquired after 2001, this may lead to litigation with the tax authorities. True, the probability of winning the argument is almost one hundred percent.

Let’s say right away that in this situation, regulatory authorities advocate that organizations restore VAT when liquidating fixed assets that are under-depreciated in accounting - after all, you will no longer use such fixed assets in activities subject to VAT WITH Letter of the Ministry of Finance of Russia dated January 29, 2009 No. 03-07-11/22. The amount of the restored tax must be determined as part of the input VAT previously accepted for deduction, proportional to the residual (book) value without taking into account the revalued To subp. 1 p. 3 art. 170 Tax Code of the Russian Federation. After you restore the VAT amount, it can be included in other expenses when calculating income tax b Letter of the Ministry of Finance of Russia dated December 7, 2007 No. 03-07-11/617. In accounting, this VAT can also be recognized as an expense (taken into account in subaccount 91-2 “Other expenses” )clause 4, clause 11 PBU 10/99.

However, so far the Tax Code does not contain an obligation to restore VAT when writing off (liquidating) under-depreciated fixed assets V clause 3 art. 170 Tax Code of the Russian Federation. Therefore, arbitration courts support organizations that do not restore input taxes G Resolutions of the Federal Antimonopoly Service of the Moscow Region dated April 27, 2010 No. KA-A40/2005-10, dated January 13, 2009 No. KA-A40/12259-08; FAS CO dated March 10, 2010 No. A35-8336/08-C8; FAS PO dated September 23, 2010 No. A12-1810/2010, dated October 11, 2007 No. A55-733/2007; FAS North Caucasus Region dated 02.08.2010 No. A32-47184/2009-19/807; FAS VSO dated February 19, 2007 No. A33-8478/06-F02-375/07.

We take into account the costs associated with the liquidation of real estate and VAT on them

In addition to the residual value, there will usually be other expenses. For example, the costs of dismantling, garbage removal, and payment for other services of the performers. Not to mention the costs of coordinating the liquidation itself. We safely take all these expenses into account both in accounting and when calculating income tax. b clause 4, clause 11 PBU 10/99; subp. 8 clause 1 art. 265 Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated October 21, 2008 No. 03-03-06/1/592.

But with VAT everything is a little more complicated. If your contractors or other performers of work are payers of this tax, then you need to deal with one difficult question: is it possible to deduct input VAT on “liquidation” services? There are traditionally two positions on this issue (of course, we consider the situation when the demolished real estate was previously used in activities subject to VAT).

POSITION 1. Ministry of Finance: VAT on the work and services of a contractor for the liquidation of fixed assets cannot be deducted I , dated October 22, 2010 No. 03-07-11/420.

The financial department believes that since the liquidation of fixed assets does not relate to operations subject to VAT, it is also impossible to deduct input VAT on liquidation (dismantling) work I clause 2 art. 171 Tax Code of the Russian Federation.

POSITION 2. Judicial perspective: input VAT on liquidation work and services can be deducted.

By the way, the Presidium of the Supreme Arbitration Court has already come to this conclusion. F Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 20, 2010 No. 17969/09. He believes that the use of fixed assets in the activities of an organization is complex and includes installation, operation, and, when production needs arise, the liquidation of fixed assets. It follows from this that organizations have the right to deduct VAT paid to the contractor upon liquidation of a fixed asset.

Conclusion

As can be seen from the letters of the Ministry of Finance, the position of the regulatory authorities has not yet been influenced by the opinions of the arbitration courts. Letters of the Ministry of Finance of Russia dated November 2, 2010 No. 03-03-06/1/682, dated October 22, 2010 No. 03-07-11/420.

So if you accept VAT on dismantling and liquidation work as a deduction, get ready for a conflict with the inspectors.

So, it is safer to follow the Ministry of Finance’s position and not deduct VAT on liquidation and dismantling work.

But here another problem arises: what to do with VAT that is not deductible? The question can be formulated more clearly as follows: Is it possible to include input VAT paid to the contractor and not deducted in the cost of liquidation work? T clause 2 art. 170 Tax Code of the Russian Federation?

Since we did not deduct input VAT, it would be logical to include it in the cost of the work itself, and then take it all into account as other expenses in accounting e clause 4, clause 11 PBU 10/99 and how non-operating expenses are included in tax accounting m subp. 8 clause 1 art. 265 Tax Code of the Russian Federation.

VAT on liquidation and dismantling works It’s safer not to take it as a deduction, but to include it in expenses. This way there will be no disputes with the tax authorities.

Let’s not beat around the bush: tax officials are against taking into account the failed deduction of VAT in expenses. The arguments are as follows: input VAT is taken into account in the cost of goods (work, services) if they are purchased for transactions that are not subject to taxation Yu subp. 1 item 2 art. 170 Tax Code of the Russian Federation, but liquidation of a fixed asset does not apply to such operations I Art. 149 Tax Code of the Russian Federation. Indeed, in this case there is no object of taxation of income tax at all WITH clause 1 art. 39, paragraph 1, art. 146 Tax Code of the Russian Federation. This means that VAT on the cost of dismantling and liquidation work cannot be taken into account when taxing profits. Inspectors present all these arguments in courts.

However, arbitration courts, when considering disputes about what to do with the VAT not accepted for deduction, do not share the position of the tax authorities. They do not see any fundamental differences between the concepts of “absence of an object of taxation” and “transactions not subject to taxation.” Therefore, since the taxpayer did not deduct VAT on dismantling work, then, in the opinion of the courts, VAT should be included in the cost of the work itself and taken into account when calculating income tax as a non-operating expense d Resolution of the Federal Antimonopoly Service of the Moscow Region dated May 14, 2009 No. KA-A40/3703-09-2; Ninth Arbitration Court of Appeal dated 06/04/2009 No. 09AP-8136/2009-AK, dated 06/02/2009 No. 09AP-8085/2009-AK; FAS NWO dated 09/03/2007 No. A05-789/2007; FAS PO dated September 26, 2006 No. A57-31622/2005-22; FAS VVO dated December 26, 2007 No. A31-2632/2007-23. There must be at least some kind of justice.

By the way, our magazine has already published the point of view of specialists from the Russian Ministry of Finance on this issue, who allow VAT on contractors’ work that was not deducted to be written off as expenses (you can read the explanation of E.N. Vikhlyaeva in, 2009, No. 18, p. 58) .

And don’t be confused by the fact that some courts allow VAT to be deducted, while others allow this VAT to be taken into account in expenses. The conclusion from all these decisions can be drawn as follows: the courts support taxpayers, no matter how they dispose of the input VAT on liquidation work (both in the case if they accepted it for deduction, and in the case when the input VAT was taken into account in the cost of the work and written off to expenses).

We calculate income from the liquidation of real estate

Dismantling a building can create many different materials. And some of them you can either use yourself or sell. In this case, everything that you find useful must be capitalized. To do this, you need to draw up an act on the recording of material assets received during the dismantling and dismantling of buildings and structures, according to form No. M-35 approved Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

For capitalized assets, it is necessary to determine their market value. You must take this into account on the date the property is written off:

• in accounting - as other income V clause 9 PBU 5/01 “Accounting for inventories”, approved. By Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n; ; Letter of the Ministry of Finance of Russia dated September 30, 2010 No. 03-03-06/1/621.

  Example. Reflection in accounting of liquidation of real estate

  / condition / The organization has a building on its balance sheet (acquired before 2001) with an initial cost of 5,000,000 rubles. (both in accounting and tax accounting). To simplify the example, let’s assume that the amount of accrued depreciation in accounting and tax accounting is the same - 3,500,000 rubles.

  The organization stopped using the building and decided to demolish it. Both of these decisions were made simultaneously (in April 2011) and are reflected in sections 1 and 2 of the act on write-off of fixed assets in form No. OS-4.

  For demolition, the organization hired a contractor, the cost of its work was 450,000 rubles. plus VAT 81,000 rub. (total 531,000 rub.). The building was demolished in May 2011.

  The cost of materials remaining after dismantling, suitable for further use, is set at 90,000 rubles. The results of the demolition are reflected in section 3 of the act in form No. OS-4 in May 2011.

  / solution / Since the building was purchased before 2001, there is no need to recover VAT upon demolition of this building.

  The organization decided not to deduct VAT on dismantling work performed by a third party and included it in the cost of this work.

  The following entries will be made in accounting.

  Contents of operation	Dt	CT	Amount, rub.
  On the date of the decision that the building will no longer be used by the organization (on the date of approval by the head of sections 1 and 2 of the act in form No. OS-4 - in April 2011)
  The original cost of the liquidated building was written off		01 "Fixed assets"	5 000 000
  Depreciation on a liquidated building is written off	02 “Depreciation of fixed assets”	01, subaccount “Disposal of fixed assets”	3 500 000
  The residual value of the building has been written off	91-2 “Other expenses”	01, subaccount “Disposal of fixed assets”	1 500 000
  The cost of the building in the conditional valuation is reflected off the balance sheet			1 000
  Starting next month, depreciation will no longer be calculated in accounting
  As of the date of completion of the liquidation of the building and the signing of the act of completion of the demolition of the building (as of the date of execution of section 3 of the act in form No. OS-4 - in May 2011)
  The costs of paying for the work of the contractor are reflected, including VAT, which it was decided not to deduct.	91-2 “Other expenses”	60 “Settlements with suppliers and contractors”	531 000
  Materials suitable for further use have been capitalized	10 "Materials"	91-1 “Other income”	90 000
  The cost of the building is written off off-balance sheet		013 “Buildings subject to demolition”	1 000

  Tax accounting of liquidation transactions.

  As you can see, there are a lot of nuances when demolishing real estate. Both management and accounting should pay attention to all of them. And it’s better to do this BEFORE DEMOLITION.

Thank you for your answer regarding the write-off of a fixed asset for a non-profit organization, but I would like to clarify. At the end of January 2015, on off-balance sheet account 010, the amount of depreciation will be 560 thousand rubles, i.e. equal to the original cost. How to reflect wear and tear later if the car is still in use? Should we put a minus amount on account 010? And another question: as a non-profit organization, we do not use account 91.1 income (revenue) and expenses (account 91.2.) in our accounting. We write everything off on 26th. What should we do when selling a car? We still must attribute the funds received to the account. 91.1? What then to do with income tax? Will I have to pay 6% on the amount received? Can't we write off this car after the original cost equals the amount of depreciation? After we sell this car, do not reflect this as profit, but simply add the required amount of membership fees (since we are a non-profit organization) aimed at purchasing the car and that’s it? Sorry for so many questions, perhaps inappropriate, but I can’t figure out how to do this in our situation. Thanks in advance.

Non-profit organizations write off the cost of fixed assets by accruing depreciation on off-balance sheet account 010 over the period beneficial use. After this period, the accrual of depreciation ceases (depreciation is not accrued), even if the fixed asset continues to be used in the activity.

The sale of fixed assets is not a statutory activity of a non-profit organization. Therefore, it must reflect such an operation using account 91. This conclusion follows from the provisions of PBU 6/01, PBU 9/99, PBU 10/99.

On income from the sale of a fixed asset to a non-profit organization that uses the simplified “income” object, you will need to pay a tax at a rate of 6%.

If, at the end of the useful life of the car, the organization does not intend to use it further due to inexpediency, the car can be removed from the accounting records as a liquidated fixed asset (see recommendation below). That is, it is necessary to create a liquidation commission. Based on the conclusion of this commission that the use of the car is inappropriate, the manager will create an order to write off the car. The accountant will reflect the write-off in accounting with the following entries:

– the initial cost of the liquidated fixed asset is written off (based on the write-off act);

Loan 010 “Depreciation of fixed assets”

The amount of depreciation on the retired vehicle has been written off.

However, a deregistered car (spare parts) is property that can be sold. Therefore, it (them) must be capitalized at market value:

Debit 41 (10) Credit 91-1
– reflects the cost of a written-off car at which it can be sold

When selling a car (its spare parts) externally, the following entries are made in accounting:

Debit 76 Credit 91-1
– income from the sale of a car is reflected;

Debit 91-2 Credit 41 (10)
– the market value of the sold car is written off.

Income (loss) from the sale of a car to a non-profit organization is attributed to account 86 “Targeted financing”.

For the purposes of calculating the single simplified tax material values, which were received upon liquidation of a fixed asset and are suitable for further use, are taken into account as part of non-operating income. Income is determined based on the market value of the property.

The rationale for this position is given below in the materials of the Glavbukh System

Types of activities of non-profit organizations

A non-profit organization can have several types of activities:

Sergey Razgulin

1. Recommendation:How to calculate depreciation on non-depreciable fixed assets
   • statutory (non-profit), for which the organization was created and which is aimed at solving social, cultural and other socially significant problems;*
   • entrepreneurial (commercial), which is of an auxiliary nature and the results of which (profit) must be aimed at achieving statutory (non-commercial) goals.* Within the framework of this activity, a non-profit organization has the right to engage in production, trade, participate in the authorized capital of other organizations, and also conduct other operations not prohibited by law.
2. PBU 9/99

"1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations) that are legal entities under the law Russian Federation.
In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from business and other activities * (paragraph as amended, put into effect on March 3, 2000 by Order of the Ministry of Finance of Russia dated December 30, 1999 N 107n; as amended, introduced in effective from January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 N 132n - see previous edition).”

3. PBU 10/99

"1. This Regulation establishes the rules for the formation in accounting of information about the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

In relation to these Regulations, non-profit organizations (except for state (municipal) institutions) recognize expenses for business and other activities.*"

"1. This Regulation establishes the rules for the formation in accounting of information about the organization’s fixed assets. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (with the exception of credit organizations and state (municipal) institutions).*"

17. The cost of fixed assets is repaid through depreciation, unless otherwise established by these Regulations.

For objects of fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and not used in the production of products, when performing work or providing services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.

Depreciation is not charged for fixed assets of non-profit organizations. Based on them, information on the amounts of depreciation accrued in a straight-line manner in relation to the procedure given in paragraph 19 of these Regulations is summarized on the off-balance sheet account.*

"31. Income and expenses from writing off fixed assets from accounting are reflected in accounting in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to credit to the profit and loss account as other income and expenses.*"

1. PBU 6/01
2. Recommendation:How to formalize and reflect the liquidation of fixed assets in accounting and taxation

Over time, fixed assets physically wear out and become obsolete.

When a fixed asset consists of several items, it can be partially liquidated. That is, dismantle only that part of the object that cannot be restored. For example, instead of demolishing the entire building, you can dismantle only its separate emergency building.

When fixed assets are liquidated

Typically, fixed assets are liquidated and written off under the following circumstances:

• the property is obsolete and physically worn out;
• an accident, natural disaster or other emergency has occurred;
• in case of theft or shortage of components and assemblies, without which the use of property is impossible, and their replacement is impractical;
• property damage was detected;
• the object is in the reconstruction stage, when part of the object is being liquidated.

All this is often revealed during regular or unscheduled inventory.

Documenting

Before liquidating property that is impossible or unprofitable to use, you will have to follow a number of procedures and fill out the necessary documents. Write off the fixed asset in the following sequence.

1. They create a liquidation commission and receive its conclusion.
2. Based on the conclusion, the manager makes the final decision on liquidation, partial liquidation and write-off of property, formalizing it by order.
3. Make the necessary entries in accounting documents about the write-off of the object.*

This algorithm of actions follows from paragraphs 75–80.

First, you need to decide on the composition of the liquidation commission. It must include: the chief accountant, financially responsible persons and other employees appointed by order of the manager.*

A decision to write off a fixed asset can be made after the liquidation commission has carried out a number of activities. Namely:

• will inspect the fixed asset, unless, of course, it has been stolen and is available;
• assess the possibilities and feasibility of restoring the property;
• establish the reasons for liquidation;
• will identify the perpetrators if the object is liquidated before the end of its standard service life due to someone else’s fault;
• will determine whether it is possible to use individual components, parts or materials of the liquidated fixed asset.*

The commission formalizes the result with a conclusion. There is no standard form for it. Therefore, you can develop its shape yourself. The main thing is that it contains all the necessary details of the primary document. The manager approves the form with an order to the accounting policy. The conclusion of the liquidation commission may look, for example, like this. This procedure follows from parts and article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 4 of PBU 1/2008.

Situation: Is it possible to liquidate fixed assets if one or more members of the commission are absent

Situation: can the chief accountant be the chairman of the commission when liquidating a fixed asset

Situation: Is it necessary to issue an order from the head of the organization to liquidate a fixed asset?

After the commission’s conclusion on the need to liquidate the fixed asset has been received and the manager’s order has been issued, an act of write-off of the property is drawn up.* For this, you can use a standard or independently developed form. In the second case, it is necessary that the document contains all the necessary details. Like any other primary documents used in the organization, the selected form is approved by order of the manager.

To draw up acts of write-off of fixed assets, you can use the following standard forms:

• Form No. OS-4 – for one fixed asset, with the exception of motor vehicles;
• Form No. OS-4a – for vehicles;
• Form No. OS-4b – for a group of fixed assets.

Situation: how to justify the write-off of fixed assets if they are physically worn out or obsolete

Based on write-off acts, make notes on the disposal of fixed assets in the inventory cards and books that you use to record the storage and movement of fixed assets.* This is provided for in paragraph 80 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Typically these are standard documents of the following forms:

• inventory card in form No. OS-6, if you account for property separately;
• inventory card in form No. OS-6a, when fixed assets are taken into account as part of groups of objects;
• inventory book in form No. OS-6b, can be used by small enterprises.

Standard forms of acts were approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

When liquidating, dismantling and disassembling a fixed asset, you can obtain individual materials, components and assemblies suitable for use. Such property must be capitalized.* This is established in paragraph 57 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

You can also register the receipt of objects received during dismantling of fixed assets using standard documents. For example:

• invoice in form No. M-11 - used when liquidating fixed assets, with the exception of buildings and structures;
• act in form No. M-35 - if the materials were received during the dismantling of buildings and structures.

The standard forms of these documents were approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a

accounting

It is important not only to document the liquidation of fixed assets correctly, but also to correctly reflect it in accounting. The object itself must be written off from account 01. In addition, it is necessary to reflect all expenses associated with the liquidation of property.

Starting from the month following the liquidation, stop accruing depreciation. This follows from paragraph 22 of PBU 6/01.

When liquidating a fixed asset, write off its residual value as other expenses. This is only necessary if the entire original cost has not already been written off and the useful life has not yet expired. Write off the residual value in the period in which the liquidation act was drawn up and all necessary formalities were completed. This procedure follows from paragraph 29 of PBU 6/01 and paragraph 11 of PBU 10/99.

Record the write-off of the residual value with the following entries:

Debit 02 Credit 01 subaccount “Disposal of fixed assets”
– reflects the amount of depreciation accrued during the period of operation of the facility;

Debit 01 subaccount “Disposal of fixed assets” Credit 01
– the initial cost of the liquidated fixed asset is reflected;

Debit 91-2 Credit 01 subaccount “Disposal of fixed assets”
– the residual value of the fixed asset is written off (based on the write-off act).*

This procedure is provided for in the Instructions for the chart of accounts (account , , ).

In addition to writing off the residual value when liquidating fixed assets, it may be necessary to reflect the costs of dismantling and dismantling the object. Reflect these expenses as part of other expenses for the period to which they relate. This is provided for in paragraph 31 of PBU 6/01 and paragraph 11 of PBU 10/99.

The recording of the expenses for this work depends on who carries out the liquidation of the fixed asset. Here are, for example, three options:

Option 1. Liquidation is carried out by a special division of the organization. For example, a repair service. In this case, make the following entries:

Debit 23 Credit 70 (68, 69...)
– expenses for liquidation of fixed assets are reflected;

Debit 91-2 Credit 23
– expenses for liquidation of fixed assets are written off.

Option 2. The organization does not have a special unit, carry out the liquidation without involving third-party contractors. Therefore, when writing off expenses for the liquidation of a fixed asset in accounting, make the following entry:

Debit 91-2 Credit 70 (69, 68, 10...)
– expenses for liquidation of fixed assets are taken into account.

Option 3. The contracted contractor liquidates the fixed asset. The costs associated with paying for his services are reflected by posting:

Debit 91-2 Credit 60
– the costs of liquidation of fixed assets carried out by contract are taken into account;

Debit 19 Credit 60
– VAT claimed by the contractor who carried out the liquidation of the fixed asset was taken into account.

This procedure follows from the Instructions for the chart of accounts (accounts , , , tax deduction. All this follows from paragraph 1 of Article 346.14 and paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation.

If you define the base for calculating the single tax as the difference between income and expenses, then it can be reduced only by certain expenses. For example, when calculating a single tax, you can take into account:

• the cost of materials that were used to liquidate the fixed asset. For example, special tools or necessary consumables (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation);
• salaries of employees involved in the liquidation of fixed assets (subclause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Reduce the tax base as expenses for the liquidation of fixed assets arise and are paid. There is an exception to this rule. If you are liquidating as part of reconstruction, completion, or technical re-equipment, then such expenses must be included in the initial cost of the object itself. This procedure follows from the provisions of paragraph 2 of Article 346.17 and paragraph 9 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation.

In addition to the costs of liquidation, there may also be income. Regardless of the method of determining the base for calculating the single tax, the procedure will be the same.

Material assets that were received during the liquidation of a fixed asset and are suitable for further use are included in non-operating income. Determine income based on the market value of the property.* This follows from paragraph 3 of paragraph 1 of Article 346.15, paragraph 13 of Article 250 and paragraph 4 of Article 346.18 of the Tax Code of the Russian Federation.

If you sell such materials in the future, do not take their cost into account in your expenses. This is explained by the fact that such expenses are not provided for in the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated July 31, 2013 No. 03-11-06/2/30601.

Sergey Razgulin, actual state councilor of the Russian Federation, 3rd class

Sales of deregistered assets

12.52015 (6,8,9)

Situation: how to reflect in accounting the sale of a fixed asset written off from accounting (for example, as obsolete). The organization wrote off the fixed asset and then decided to sell it

Reflect the payment for the object as part of other income. If, when writing off a fixed asset, spare parts or materials were identified, their cost should be reflected in other expenses.

Income from disposal of assets other than Money(except for foreign currency), products and goods must be included in other income. This procedure is established by paragraph 7 of PBU 9/99.

The cost of the object itself had already been written off when it was taken into account as part of fixed assets.

However, if the disposed property contains materials (spare parts) suitable for further use, they must be reflected in accounting at the market price, that is, at the cost that can be obtained as a result of the sale of this property ().

If at the time of writing off the fixed asset the value of the received assets could not be determined, it must be established at the time of sale. And then the elements remaining after the write-off of the fixed asset must be credited to the balance sheet as materials or goods:

Debit 10, 41 Credit 91-1
– reflects the cost of materials received when writing off a fixed asset.

When selling property to a third party, make the following entry in accounting:

Debit 62 Credit 91-1
– revenue from the sale of property is reflected;

Debit 91-2 Credit 10, 41
– the market value of the sold property is written off.*

Sergey Razgulin, actual state councilor of the Russian Federation, 3rd class

Accounting for fixed assets in non-profit organizations has its own characteristics. And it raises many questions for those accountants who are just starting to work with non-profit organizations. In this reference material, we will show how to reflect transactions in accounting and tax accounting when acquiring fixed assets using targeted financing, as well as when selling them.

Accounting

Reflection of transactions for the acquisition of fixed assets in non-profit organizations is reflected in the same way as in commercial organizations. With the exception of one nuance - VAT is included in the price as a non-refundable tax. However, for commercial organizations that use the simplified tax system, the acquisition of OS is reflected in the same way.

Purchasing an OS

Debit	Credit	A comment
60	51	paid by OS
08	60	received by OS
19 −1	60	the amount of VAT paid to the OS supplier
08	19 −1	VAT is included in the cost of fixed assets as a non-refundable tax (PBU 6/01, clause 8)
01	08	OS accepted for accounting

Since the OS is acquired using earmarked funds, it should be reflected in account 86. There are two options:

Option 1

A comment 86 83 This option is recommended by the Ministry of Finance (albeit in responses to private requests)

Option 2

A comment 86 86 −9 subaccount 9 “targeted proceeds used for the acquisition of fixed assets”

The option you choose must be fixed in the accounting policy of the organization.

Wear

NPOs do not accrue depreciation on fixed assets; instead, depreciation is accrued monthly on the off-balance sheet account 010. Even if a fixed asset was acquired using funds from business activities, depreciation is not charged on it in accounting, because such conditions are specified in PBU 6/01.

OS sales

In the case of the sale of fixed assets acquired using earmarked funds, there are four options for recording transactions related to the sale. Which one is correct is a subject of debate among NPO specialists.

• 1. Option for those who chose option 1 when purchasing the OS, i.e. I made the wiring Dt 86 - Kt 83.

Debit	Credit	A comment
76	91 −1	(1)
91 −3	68	(2)
01 −2	01 −1	(3) Assets for disposal
91 −2	01 −2	(4)
51	76	(5) OS paid by the buyer
91 −9	99	(6) financial results
010		(7) depreciation amount written off
86	83	(8) red reversal, restoration of the source of financing for the purchased OS

• Option 2 is also for those who chose option 1 when purchasing the OS:

Debit	Credit	A comment
76	91 −1	(1) buyer's debt for fixed assets
91 −3	68	(2) VAT charged (by VAT payers)
01 −2	01 −1	(3) Assets for disposal
83	01 −2	(4) write-off of the initial cost of the operating system
91 −9	99	(5) financial results
010		(6) depreciation amount written off

• 3. Option for those who chose option 2 when purchasing the OS:

Postings from (1) to (7) are the same as option 1.

A non-profit organization is endowed with property from the founder. Accounting entry Dt 01 Kt 86. for fixed assets and Dt10 Kt 86 for materials. Is additional entry necessary in these cases Dt 86 Kt 83 “Fund for real estate and especially valuable movable property”???? This is not government assistance. This is the provision of material resources from the founder - JSC Russian Railways. Thank you.

Based on the content of the question, the non-profit organization received property (fixed assets, materials) free of charge in the form of a donation from a participant (member) of the non-profit organization for the conduct of statutory activities. In this situation, make the following accounting entries:

Debit 08 Credit 86

- the gratuitous receipt of fixed assets is reflected;

Debit 01 Credit 08

- the fixed asset was put into operation;

Debit 86 Credit 83

- the use of targeted funding is reflected;

Debit 10 Credit 86

- materials were received under the donation agreement;

Debit 26 Credit 10

- the use of materials is reflected;

Debit 86 Credit 26

- the use of targeted funding is reflected.

Pavel Gamolsky, President of the Association “Club of Accountants and Auditors of Non-Profit Organizations”

How does a non-profit organization account for fixed assets?

What postings are made when receiving fixed assets free of charge?

Fixed assets that come to non-profit organizations free of charge are taken into account at their current market value. The postings to capitalize such a fixed asset are in the table below.

Contents of operation	Debit	Credit	Sum	Primary document
The obligation under the donation agreement, payment of the membership fee, etc. is reflected.	76	86	45 000	donation agreement, etc.
The market value of the object is reflected	08	76	45 000	Act
Costs for delivery, assembly, installation are reflected	08	76	1500	contracts, acts, accounts, etc.
Included in fixed assets	01	08	46 500	act of acceptance and transfer of fixed assets
The source of financing for the purchased OS is reflected	86-1, etc.	83-1	46 500	accounting certificate, estimate of income and expenses

2. From the materials of the book “Non-Profit Organizations: legal regulation, accounting and taxation"

2.2.6.1. Acquisition, receipt of fixed assets

Unlike commercial organizations, for NPOs, when accepted into accounting assets as fixed assets, clause 4 of PBU 6/01 “Accounting for fixed assets”, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, special criteria are established. Three conditions must be met simultaneously:

• the object is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including business activities carried out in accordance with the legislation of the Russian Federation), for the management needs of the non-profit organization;
• the object is intended to be used for a long time, i.e. a period exceeding 12 months or the normal operating cycle if it exceeds 12 months;
• the organization does not envisage the subsequent resale of this object.

Assets for which these conditions are met and with a value within the limit established in the accounting policy of a non-profit organization, but not more than 40,000 rubles per unit, are reflected in accounting and reporting as part of inventories, that is, on account 10 “Materials” "

If the cost of the objects is above 40,000 rubles, the NPO is obliged to reflect them as fixed assets. At the same time, when using objects in authorized activities, a non-profit organization must keep records through account 83 “Additional capital” (see letters of the Ministry of Finance of Russia dated July 31, 2003 No. 16-00-14/243 and dated February 19, 2004 No. 16-00-14/ 40).

In this regard, when accepting fixed assets for accounting, entries are made in the debit of account 01 “Fixed assets” with the credit of account 08 “Investments in non-current assets” and at the same time in the debit of account 86 “Targeted financing” with the credit of account 83 “Additional capital” in part used for these purposes in accordance with the approved budget of funds.*

Let's look at a specific example of how transactions for the acquisition of fixed assets are reflected in the accounting of non-commercial organizations.

Example 2.2

The non-profit partnership purchased a projector using targeted funding for use exclusively for statutory purposes.

The cost of the projector is 59,000 rubles, including VAT – 9,000 rubles.

Account number 60 – Account number 51	– 59,000 rub. – prepayment to the store;
Account set 08 – Account set 60	– 50,000 rub. – the cost of the projector is reflected as part of investments in non-current assets;
Account number 19 – Account number 60	– 9000 rub. – VAT presented by the seller is reflected;
Account number 08 – Account number 19	– 9000 rub. – VAT is reflected as part of investments in non-current assets;
Account number 01 – Account number 08	– 59,000 rub. – the projector was put into operation;
Account number 86 – Account number 83	– 59,000 rub. – reflects the use of targeted funding.

But what if the NPO received its fixed assets for free, for example in the form of a donation?

In this case, its initial value is recognized as the current market value of the object on the date of acceptance for accounting as an investment in non-current assets.

Example 2.3

The public organization received the CT scanner as a donation. The market value of the object is 80,000 rubles.

The accountant recorded these transactions as follows:

3. From the reference book

Typical postings of a non-profit organization (NPO)

Accounting for fixed assets
Acquisition of fixed assets
Fixed assets (hereinafter referred to as Fixed Assets) are purchased for business activities
Transferred to the supplier for the OS	60-2	51
Supplier's invoice accepted	08	60-1
VAT on purchased OS	19	60-1
Input VAT is accepted for deduction if the activity for which the object was purchased is subject to VAT	68	19
VAT is included in the cost of fixed assets if the activity is not subject to VAT	08	19
Accepted for OS accounting	01	08
Advance issued is credited	60-1	60-2
The fixed assets were acquired using targeted proceeds for statutory activities
Transferred to the supplier for the OS	60-2	51
Supplier's invoice accepted	08	60-1
VAT on the purchased object	19	60-1
VAT is included in the cost of the object	08	19
Accepted for OS accounting	01	08
Advance issued is credited	60-1	60-2
Source of funding reflected
- option 1	20-2 (86)	83-4
– option 2	86	86-9

"Glavbukh", N 18, 2003

One of the main difficulties that an accountant of a non-profit organization has to overcome is accounting for fixed assets, or rather, paying off their cost. The fact is that such enterprises have a special relationship with depreciation. After all, in accounting they only charge depreciation. And in tax accounting, only property used in business activities is depreciated.

As you can see, the chief accountant of a non-profit enterprise, taking into account fixed assets, needs to be more careful than an accountant of an ordinary company. To avoid mistakes, of course, you can contact regulations. However, the wording of the accounting legislation and the Tax Code of the Russian Federation is so unclear that it only gives rise to new problems. Our article will help you deal with them.

Depreciation in accounting

Most often, non-profit organizations purchase fixed assets using targeted revenues. What does this mean? Of course, these are entrance and membership fees, various donations legal entities and citizens, funds from the budget and, finally, grants (money received from foreign charitable organizations).

Sometimes the fixed assets themselves come as part of these targeted revenues, that is, instead of money, non-profit organizations receive, say, computers, cars, furniture, etc. All of these revenues are taken into account in account 86 “Targeted financing”. You can open the following subaccounts for it: “Membership fees”, “Donations”, “Grants”, etc.

Of course, a non-profit organization can acquire fixed assets using commercial income. For example, at the expense of profits from the sale of goods (works, services) or from the use of property owned by it.

Please note: budgetary institutions can only engage in those entrepreneurial activities that are authorized by their superior manager of budgetary funds. As for other organizations, this function is performed by their founders. By the way, non-profit organizations such as unions and associations of legal entities do not have the right to engage in any kind of business at all. If the participants of the association (union) nevertheless decide to earn money, then such an association (union) must transform into a business company. However, in order to carry out commercial activities, a non-profit organization can create a business company or participate in it. Article 121 of the Civil Code of the Russian Federation insists on this.

As we have already noted, in accounting, fixed assets that belong to non-profit organizations are not depreciated. True, this is not directly stated in the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01). Clause 17 of this document only states that non-profit organizations consider depreciation based on fixed assets. But the Russian Ministry of Finance insists that depreciation cannot be calculated in this case. Moreover, this applies not only to fixed assets that were purchased using earmarked funds, but also to those that were acquired from income from the sale of goods (works, services) or the use of the organization’s property. This clarification is given in the recently published Letter of the Ministry of Finance of Russia dated July 31, 2003 N 16-00-14/243.

The financial department thinks like this. Non-profit organizations are not created to make a profit. And if they are engaged in business, then all the money they earn is spent on the purposes for which the organizations were created. In other words, non-profit organizations take into account the profit that remains after paying tax in the revenue part of the estimates of income and expenses and direct them to finance the expenses that are provided for in this estimate. Including the purchase of fixed assets, if planned. Please note: the Ministry of Finance of Russia in its Letter explains that this should be reflected in accounting by posting:

Debit 84 Credit 86 subaccount "Profit from business activities"

• aimed at statutory purposes public organization profit from business activities.

However, some experts have a different point of view. They indicate that these entries contradict the requirements of the Instructions for the Application of the Chart of Accounts. After all, account 86 “Targeted financing” is used to account for targeted funds. Profits received from commercial activities do not qualify as such. Therefore, if a fixed asset was acquired using business income, then the following entry will need to be made in accounting:

• profit was spent on the purchase of fixed assets provided for in the budget of income and expenses.

And if the fixed asset was purchased using target funds, the following entry must be made in accounting:

Debit 86 subaccount "Donations" ("Membership fees") Credit 83

• fixed assets were purchased using targeted proceeds.

What should an accountant do? In principle, you can use either option. That is, it has the right to act as some auditors advise, or to apply the procedure advocated by the Russian Ministry of Finance.

So, instead of depreciation, non-profit organizations count depreciation on their fixed assets. It is calculated at the end of each year (in December). The amount of depreciation is reflected in off-balance sheet account 010 “Depreciation of fixed assets.” How to calculate this amount?

Tax officials and specialists from the Russian Ministry of Finance indicate in their explanations that the amount of depreciation should be determined based on the Unified norms of depreciation charges for the complete restoration of fixed production assets of the national economy of the USSR. They were approved by Resolution of the USSR Council of Ministers of October 22, 1990 N 1072. And the arguments here are as follows. Firstly, paragraph 17 of PBU 6/01 directly states: depreciation is calculated according to the established depreciation rates. Secondly, this is what is required by clause "a" clause 4 of Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 "On the procedure for calculating and paying enterprise property tax to the budget." After all, non-profit organizations impose property taxes on the original cost of fixed assets minus depreciation. In addition, a similar position was expressed, in particular, in the Letter of the Ministry of Finance of Russia dated May 22, 2002 N 04-05-06/16 and in the Letter of the Department of the Ministry of Taxes and Taxes of Russia for Moscow dated January 29, 2003 N 23-10/2 /05727.

Example 1. The public organization "Center for Promotion of Insurance Development" is a non-profit organization. In addition to implementing social programs, it also provides intermediary services. In September 2003, according to the approved estimate, the organization purchased a laser printer for 6,000 rubles. (including VAT - 1000 rubles), and put it into operation in the same month. The printer is supposed to be used for reproducing materials intended for the statutory activities of an organization that is not subject to VAT. The equipment was purchased using income received from intermediation.

In September 2003, the following entries were made in the accounting records of the public organization "Center for Promotion of Insurance Development":

Debit 08 subaccount "Purchase of fixed assets" Credit 60

• 5000 rub. (6000 - 1000) - reflects the cost of the laser printer;

Debit 19 Credit 60

• 1000 rub. - VAT included;

Debit 84 subaccount "Profit from business activities" Credit 84 subaccount "Profit allocated to the purchase of fixed assets"

• 6000 rub. - profit from the entrepreneurial activities of a public organization was used to purchase a printer;

Debit 60 Credit 51

• 6000 rub. - paid for the printer;

Debit 08 subaccount "Purchase of fixed assets" Credit 19

• 1000 rub. - VAT paid upon purchase is included in the price of the printer;

Debit 01 Credit 08 subaccount "Purchase of fixed assets"

• 6000 rub. - the printer is taken into account as part of fixed assets.

The annual depreciation rate for the printer is set at 11.1 percent (code 48003 - peripheral devices for computer systems and electronic machines).

It turns out that the amount of monthly wear and tear on the printer will be equal to:

6000 rub. x 11.1%: 12 months. = 55.5 rub.

Depreciation began to accrue in October 2003. And in December 2003, the accountant made the following entry:

• 166.5 rub. (RUB 55.5 x 3 months) - printer wear and tear was charged for 2003.

In the balance sheet, fixed assets of non-profit organizations are reflected at historical cost. And when calculating property tax, as we have already said, you will need to take the residual value of fixed assets, that is, the original value reduced by the amount of depreciation. But property tax is calculated every quarter on an accrual basis, while depreciation is calculated only at the end of the year. Therefore, an accountant naturally has a question: how to calculate tax during the year? To avoid misrepresenting your interim property taxes, you can charge depreciation quarterly. By the way, the Russian Ministry of Finance also advises doing the same. In particular, in his Letter dated May 11, 2001 N 04-05-06/30.

Depreciation in tax accounting

In tax accounting, non-profit organizations should not charge depreciation if two conditions are simultaneously met: fixed assets were purchased using earmarked proceeds (or received as such) and are used in non-profit activities. This is stated in paragraph 2 of clause 2 of Article 256 of the Tax Code of the Russian Federation.

A reasonable question arises: is it possible to charge depreciation if a fixed asset was acquired from business income and is used in commercial or statutory activities? What to do in the case when the property was received as earmarked funds (or acquired at their expense), but is used in commercial activities? Let's look at these situations in more detail.

The fixed asset was purchased using business income

Non-profit organizations have the right to charge depreciation on fixed assets that are purchased from business income and used in commercial activities. This conclusion can be drawn from Article 256 of the Tax Code of the Russian Federation.

There are two methods for calculating depreciation in tax accounting: linear and nonlinear. This is established by clause 1 of Article 259 of the Tax Code of the Russian Federation. Which method to prefer is up to you. Moreover, it is not at all necessary to use the same method for all fixed assets. For some objects you can calculate depreciation using the straight-line method, and for others - non-linear.

Let us remind you what the essence of each method is. So, linear. To calculate the monthly amount of depreciation, you need to multiply the original cost of the fixed asset by the depreciation rate. In turn, this norm is calculated as follows:

K = (1: n) x 100%,

where K is the monthly depreciation rate as a percentage; n is the useful life of the fixed asset in months.

Now let's talk about the nonlinear method. To get the depreciation amount for a fixed asset, you need to multiply the original cost by the depreciation rate. This is done in the first month of depreciation. Starting from the second month, the residual value of the fixed asset is taken into account. That is, the amount of depreciation will be different every month. Moreover, the depreciation rate for the nonlinear method is determined as follows:

K = (2: n) x 100%,

where K is the depreciation rate as a percentage; n is the useful life of the fixed asset in months.

The peculiarity of the non-linear method is that when the residual value of a fixed asset becomes equal to 20 percent of its original cost, the procedure for calculating depreciation changes. In the month when the residual value falls below the established minimum, it is taken as the base amount. Depreciation will be accrued based on the fixed amount in equal shares (as with the straight-line method). This rule is spelled out in paragraph 5 of Article 259 of the Tax Code of the Russian Federation.

How is the useful life of a fixed asset determined in tax accounting? It depends on which depreciation group this or that fixed asset belongs to. These groups are given in the Classification of Fixed Assets (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1). There are ten of them in total. And each group has its own useful life interval. Well, the non-profit organization chooses the specific service life within this interval independently.

Example 2. In September 2003, the Non-Black Earth Lands fund bought a cash register using profits from business. It will be used when selling goods. In October, the cash register was installed and put into operation. That is, from November, depreciation will be calculated on the cash register for tax accounting purposes. The initial cost of the equipment is 6100 rubles. (excluding VAT).

In accordance with the All-Russian Classifier of Fixed Assets OK 013-94, cash registers (code 14 3010020) are means of mechanization and automation of management and engineering work. And such funds fall into the fourth depreciation group. That is, the useful life of a cash register ranges from 5 years and 1 month to 7 years inclusive. The Fund has determined that the useful life of the cash register will be 5 years and 1 month (61 months). And they decided to calculate depreciation using the straight-line method.

That is, the monthly depreciation rate will be equal to 100 rubles. (RUB 6,100 / 61 months). This amount, starting from November 2003 (clause 2 of Article 259 of the Tax Code of the Russian Federation), will need to be included in business expenses when calculating income tax.

If the main asset is used only in commercial activities, then everything is clear. The accountant knows for sure that depreciation needs to be calculated in tax accounting.

But it often happens that property can be used both in statutory and entrepreneurial activities. What should an accountant do in this case? Is it possible to calculate depreciation on such a fixed asset?

Unfortunately, the Tax Code of the Russian Federation does not provide a clear answer to this question. On the one hand, paragraph 2 of clause 2 of Article 256 states that depreciation is not accrued on the property of non-profit organizations that is used in their statutory activities. True, as we have already said, this subclause contains one more condition: fixed assets must be acquired through targeted revenues or received as such. And these conditions must be met simultaneously. If one of them is not observed (as in our case), then the prohibition of tax legislation “does not work.” It turns out that fixed assets purchased with money earned by a non-profit organization are allowed to be depreciated in tax accounting.

True, tax authorities are unlikely to agree with this point of view. In the best case, you will be allowed to take into account for taxation only that part of the accrued depreciation that corresponds to income from business activities. How to calculate this part? The Tax Code of the Russian Federation is again silent about this. The tax authorities propose to do this as follows. First, to the income received during the reporting period, you must add the amount of target funds received (contributions, donations, budget money, etc.). Then divide the amount of income from business by the result obtained. Thus, you will find out what percentage of income is in the total amount of income. Finally, multiply this percentage by the amount of accrued depreciation on fixed assets that are used for both commercial and statutory purposes. As a result, you will calculate the amount of depreciation that can be taken into account when calculating income tax.

But let’s say it again: tax legislation does not require anything to be distributed. Non-profit organizations only need to organize separate accounting of statutory and commercial activities. Therefore, you can exclude the full amount of depreciation from taxable income. But then you will probably have to defend your point of view in court.

Now let's see what to do if the fixed asset was purchased at the expense of profit, but is used exclusively for statutory purposes. In theory, there is every reason to charge depreciation on it. The arguments here are the same as those given just above. However, this has its own difficulties. The fact is that clause 1 of Article 256 of the Tax Code of the Russian Federation considers only property that is intended to generate income to be depreciable. Agree that in this case we cannot talk about any income. In other words, property held only for non-commercial purposes is not depreciated in tax accounting.

The fixed asset was received as earmarked proceeds or purchased at their expense, but is used in commercial activities

So, a non-profit organization acquired a fixed asset through membership fees, donations or budget funds, but began to use it for commercial purposes. Or she received the fixed asset as targeted income, but uses it for business. In other words, the organization used targeted funds for other purposes. In this case, the cost of such property is included in the income of the non-profit organization (clause 14 of Article 250 of the Tax Code of the Russian Federation). However, depreciation can be calculated on such objects. After all, since fixed assets are used to generate income, they are considered depreciable property (Clause 1, Article 256 of the Tax Code of the Russian Federation).

Example 3. In September 2003, the Reserv Children's Sports School received a donation from legal entities in the amount of 60,000 rubles. This money was intended to purchase sports equipment that children attending school sports sections.

In the same month, 3 simulators were purchased and registered. Their total cost was 57,000 rubles. (including VAT - 9500 rub.). The sports school installed them in the gym, which is rented by various companies for their employees.

In other words, I began to use simulators in commercial activities.

Therefore, in tax accounting for sports equipment, depreciation can be calculated starting from October 2003.

The useful life of sports equipment was set to 4 years (48 months). The depreciation calculation method was chosen to be linear.

Since simulators are used in activities subject to VAT, “input” VAT can be reimbursed for them. That is, the amount of monthly depreciation charges will be equal to:

(RUB 57,000 - RUB 9,500): 48 months. = 989.58 rub.

The amount of depreciation in tax accounting for 3 months of 2003 (from October to December inclusive) will be 2968.74 rubles. (989.58 RUR x 3 months).

In addition, the sports school accountant must include the amount of donations that were used for other purposes - 57,000 rubles. included in September non-operating income.

In the example discussed above, the purchased fixed assets immediately began to be used in commercial activities. But it also happens differently. First, some property is purchased using targeted proceeds. And after some time they begin to use it to make a profit. What should an accountant do in this situation? In our opinion, depreciation for tax purposes should be calculated from the month that follows the month in which the property began to be used for purposes other than its intended purpose (in business).

Is it possible to reduce the service life of a fixed asset calculated according to the Classification by the time that it actually served? And again, the Tax Code of the Russian Federation does not give us guidelines here. There is no such situation provided for. Therefore, we believe that you have the right to do so. After all, clause 7 of Article 3 of the Tax Code of the Russian Federation indicates that all ambiguities and contradictions in tax legislation are interpreted in favor of the taxpayer.

How to take into account the differences between accounting and tax accounting?

So, we found out when fixed assets of non-profit organizations are depreciated in tax accounting. In accounting, depreciation on fixed assets is not charged under any circumstances.

As a result, it turns out that in tax accounting a non-profit organization incurs expenses (accrues depreciation), but in accounting they are not.

As you can see, accounting and tax accounting expenses do not coincide. The differences that arise must be shown in the accounting accounts. This is the requirement of the Accounting Regulations “Accounting for Income Tax Calculations” (PBU 18/02), approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

Please note: PBU 18/02 does not describe the case when “tax” expenses are not taken into account in accounting. And here you can ask the question: why take these differences into account at all if there is not a word about them in the PBU?

Let us answer: if you do not do this, then, using PBU 18/02, in account 68 subaccount “Calculations for income tax”, as a result you will not get the amount that is reflected in the declaration. This means that it makes no sense to make other adjustments provided for by PBU 18/02.

Meanwhile, you are required to comply with the requirements of the Accounting Regulations. Otherwise, the organization and its leaders may be brought to administrative liability (Article 18 Federal Law dated November 21, 1996 N 129-FZ).

But let's get back to the differences. By their nature they are permanent. And that's why. In accounting, neither in the reporting period nor in the future will you show the expenses (in our case, depreciation) that you took into account when calculating income tax. That is, the difference does not change over time. Therefore, income tax calculated according to accounting rules must be reduced.

As we said above, PBU 18/02 does not provide for the case when “tax” expenses are not taken into account in accounting. But dealing with this problem is not difficult. Such a permanent difference, unlike those described in the Accounting Regulations, leads to the emergence of a permanent tax asset rather than a liability.

Reflect the result obtained with the following wiring:

• a permanent tax asset is reflected.

This posting must be done monthly until you fully depreciate the fixed asset in tax accounting.

Example 4. Let's use the conditions of example 3.

Children's and Youth Sports School "Reserve" calculates income and expenses for business activities using the accrual method.

And the reporting periods for income tax are the first quarter, half a year and 9 months.

Depreciation for purchased exercise equipment - RUB 989.58. - the school accountant included it in expenses when calculating income tax for October 2003.

Fixed assets of non-profit organizations are not depreciated in accounting.

Therefore, in accounting, the accountant of the Reserv youth sports school will not be able to write off depreciation on sports equipment (989.59 rubles) as expenses either in October 2003 or in other months.

Thus, the amount of depreciation is a constant difference. It reduces the “accounting” profit and leads to the formation of a permanent tax asset.

For 48 months (starting from October 2003), each month an entry must be made in the school’s accounting records:

Debit 68 subaccount "Calculations for income tax" Credit 99 subaccount "Permanent tax asset"

• 237.5 rub. (RUB 989.58 x 24%) - a permanent tax asset has been accrued.