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Is there a deadline for registering fixed assets and, if so, what regulatory act regulates this (for government agencies and non-profit organizations)

At the same time, the date of registration of the fixed asset (account 01 or 0.101.00.000) is not tied to the moment of state registration of ownership rights to it or signing of the acceptance certificate.
Putting a fixed asset into operation is a documented action that confirms readiness of the property for its intended use . Such a definition is given in GOST 25866-83, which was approved by the Decree of the USSR State Standard of July 13, 1983 No. 3105.

This means that those facilities are put into operation that are, in principle, ready for use, as follows from the documents. Like any other fact of economic life, commissioning must be formalized as a primary document. This procedure is established in part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

The courts also take the side of taxpayers if the tax inspectorate cannot provide evidence that the disputed facility is suitable for operation (see, for example, resolutions of the Federal Antimonopoly Service of the Volga District dated June 17, 2008 No. A65-26068 / 07, dated June 10, 2008 No. A55-14778 / 07, Ural District dated October 11, 2007 No. F09-8293 / 07-C3, North-Western District dated July 16, 2007 No. A56-2271 / 2007).

Documents confirming that at the time of acquisition the fixed asset was not brought to a condition suitable for use, may be:

– acts of third-party organizations for the provision of services for the installation and commissioning of equipment;

- waybills for the purchase of components for fixed assets;

- Orders for the installation of equipment;

- contract for construction works;

- reports on the work done to bring the fixed asset to a condition suitable for use.

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

Putting a fixed asset into operation is a documented action that confirms the readiness of the property for its intended use. Such a definition is given in GOST 25866-83, which was approved by the Decree of the USSR State Standard of July 13, 1983 No. 3105.

This means that those facilities are put into operation that are, in principle, ready for use, as follows from the documents. Even if the property ready for this has not yet been actually exploited, it is already wearing out and morally obsolete. So, it can and should be amortized. And only if the object is idle and mothballed, its properties do not deteriorate. But this can only be done after the facility has been put into operation*.

Before starting to depreciate property, an assessment is made of the very possibility of its use. In addition, determine the initial cost, depreciation group and useful life of the property. And the commissioning itself is drawn up with the necessary documents.

Documenting

You can add special columns to these forms to enter the necessary tax accounting information. In particular, such:

• date of commissioning;
• initial cost;
• useful life (depreciation group);
• depreciation method.

You also have the right to create and approve your own form of commissioning act. The main thing is that it contains all the necessary details. Otherwise, the document is not recognized as primary. For example, you can draw up such an act of commissioning.

In any case, the form of the document with which you draw up the commissioning and capitalization of property as a fixed asset is approved by the head of the order to the accounting policy.

The conclusion of a special commission will also testify to the readiness of the facility for operation. It is enough to specify it directly in the act of commissioning. To do this, you can attract a commission that is busy accepting acquired fixed assets.

In addition, an inventory card or book is added to the fixed asset, depending on how you account for fixed assets. In this case, you can use the following standard forms: No. OS-6, OS-6a, OS-6b.

Situation: how to determine the date when the fixed asset was put into operation

The commissioning date is the day the fixed asset is ready for use. Confirm this with an act or a separate order.*

The moment when you actually start using the property does not matter. After all, ready-to-use property begins to wear out and become morally obsolete immediately. It needs to be amortized. Moreover, if the object is not put into operation, it is not depreciated. This follows from paragraph 4 of Article 259 of the Tax Code of the Russian Federation.

An exception is provided only for mothballed property. But even it is still put into operation first, and then canned.

Attention: if there are no documents confirming the date of putting the fixed asset into operation, during the audit, tax inspectors can exclude the accrued depreciation from the costs taken into account when calculating income tax. This is due to the fact that, unlike accounting in tax accounting, depreciation is charged from the next month after the commissioning of the fixed asset object (

In this article, we begin a new and important topic: fixed assets. We will deal with the definition of OS, find out how accounting is kept upon receipt of fixed assets, what postings are made and on the basis of what primary documents.

The accounting of fixed assets at the enterprise is regulated by the Accounting Regulation "Accounting of fixed assets" PBU 6/01.

PBU 6/01 gives the following definition of fixed assets.

Fixed assets are tools with a useful life of more than 1 year, not intended for resale and capable of bringing economic benefits to the organization.

The term of useful use is understood as the time during which the object is able to bring economic benefits to the enterprise.

What about fixed assets

What are fixed assets is clear. If the object received by the enterprise is intended for long-term use, we are not going to sell it and plan to make a profit with its help, then this is an OS. Now let's see what applies to them.

The main assets include:

• buildings and constructions;
• working and power machines and equipment;
• measuring and regulating instruments and devices;
• Computer Engineering;
• vehicles;
• tool;
• production and household inventory and accessories;
• working, productive and breeding stock;
• perennial plantations;
• on-farm roads;
• capital investments in leased fixed assets;
• land.

• form OS-6 - for one item of fixed assets,
• form OS-6a - for a group of fixed assets,
• form OS-6b - inventory book of fixed assets.

When writing off a fixed asset, the following is filled in:

• form OS-4 - for one object;
• form OS-4a for vehicles;
• form OS-4b for a group of objects.

To account for fixed assets, there is an account 01 "Fixed assets". All objects arrive at the account. 01 via sch. 08. Account 08 - intermediate between account. 60 "Settlements with suppliers" and 01 "Fixed assets".

The fixed asset receipts would look like this:

D08 K60, D01 K08- the fixed asset arrived at the enterprise from the supplier.

I repeat once again, the postings for the accounting of fixed assets upon receipt can be made only after the preparation of the relevant primary documents indicated above!

If a fixed asset worth less than 40,000 rubles.

If a fixed asset worth less than 40,000 rubles arrives, then you can not use account 01, but receive the fixed asset as. This greatly simplifies accounting.

Take, for example, a printer, its cost is significantly less than 40,000 rubles, it makes no sense to add it to the account. 01, charge on it, keep it on this account. We just immediately write it off as part of the inventory (to the debit of account 10 “Materials”). For convenience, you can start on the account. 10 separate sub-account for this purpose and name it, for example, 10.2 "OS up to 40,000".

Upon receipt of fixed assets up to 40,000 rubles, the following posting is made: D10 K60. Then immediately the cost of the received fixed assets is written off as expenses D91/2 K10.

Accounting for the receipt of fixed assets (purchase, donation, deposit, creation)

Now let's talk about how the OS comes to the enterprise. There are several ways:

1. Accounting for the receipt of fixed assets upon purchase

   We will take into account the OS at the initial cost, which will be the sum of all the actual costs of acquisition and installation, minus . At the same time, we make the following entries in accounting.
   Postings when acquiring fixed assets for a fee:

   Debit	Credit	Operation name
   08	60	The cost of the purchased OS is taken into account (excluding VAT)
   08	60 (76)	The costs of transportation and installation of OS are taken into account
   19	60 (76)	Dedicated VAT on fixed assets
   01	08	OS commissioning

2. Accounting for the receipt of fixed assets upon donation

   Upon gratuitous receipt, the object is taken into account based on the current market price on the date of acceptance. Moreover, this market value must be confirmed by the relevant documents that are attached to the acceptance certificate.

   I want to note that there is a restriction: gifts between commercial organizations are only allowed within 5 minimum wages.

   Postings upon receipt of fixed assets as a result of gratuitous receipt:

   D08 K98/2- the object received free of charge is accepted for accounting.

   D01 K08- the object is put into operation.

   Monthly depreciation will be written off from the 98th account to other income using the posting D98/2 K91.

3. Accounting for the receipt of fixed assets when contributing to the authorized capital

   When making a fixed asset to the founders, they jointly agree on the cost at which the object will be taken into account, and prescribe it in the constituent documents. It should be noted that if the cost exceeds 200 minimum wages, then an independent assessment is required.

   Postings in accounting upon receipt of fixed assets in the form of a contribution to the authorized capital:

1. Accounting for the receipt of fixed assets during construction

During construction, an object is accounted for at cost, which is the sum of all costs associated with the purchase of materials for construction, transportation and contract work.

Postings in accounting during the construction of fixed assets:

What to do after you have accepted the OS object for accounting? Starting from the next month (from the 1st day), depreciation must be charged. What is it and how to calculate it, we will understand further.

Video lesson “Accounting for fixed assets. Depreciation. Property tax"

The commissioning of fixed assets is a documentary evidence of the readiness of the property for its intended use. In order to properly formalize this process on accounting accounts, you need to know some of the nuances that will be discussed in this article.

Fixed assets enter the organization in different ways: they can be bought, built, acquired through an exchange or in the form of a contribution to the authorized capital, and they can also be received free of charge. Depending on how they got into the organization, the BU reflects the receipt and makes postings for the commissioning of fixed assets:

Wiring deserves special attention - fixed assets that require installation have been put into operation. For posting such fixed assets, account 07 is used in accounting records. Its use is most relevant in firms involved in construction. The debit account reflects the cost of incoming equipment and the cost of its delivery. On a loan, the cost of the equipment handed over for installation is written off to the debit of account 08. The wages of workers, the cost of work by a third-party organization (if the installation was carried out by a hired team) - these and other installation costs are taken into account as part of capital investments. After the initial cost of the fixed asset is formed, the posting of the commissioning of the fixed asset is drawn up: Dt 01 Kt 08.

How to put the OS into operation correctly: documents and date of acceptance for accounting

To document the process of commissioning fixed assets, enterprises can use standard forms No. OS-1 (a, b) or independently develop the form of this document. It is important that the act contains all the necessary details:

• date and number;
• information about the organization transferring the OS;
• data about the enterprise receiving the object;
• accounting information: initial cost, useful life, etc.;
• characteristic of the fixed asset, etc.

To determine the readiness of the facility for operation, the manager issues an order to create a special commission. Its members will conclude that the OS meets the specifications or needs improvement. And on the basis of the data received, the commission makes a conclusion and reflects it in the act.

Often, the accountant faces the question: how to put into operation a fixed asset that the organization does not plan to use yet? To answer it, you need to decide what is considered the date of commissioning of fixed assets.

This date is the day when the fixed asset is fully ready for use, regardless of the moment when it actually starts to operate. After all, it is necessary to accrue depreciation on the BU OS credited to the accounts. And until the object of fixed assets is put into operation, it will not be possible to accrue depreciation.

In addition, untimely reflection of objects in the composition of fixed assets distorts their value, as a result, the taxable base for corporate property tax is underestimated. Such a violation leads to fines from the tax office, so the commissioning of the OS without good reason cannot be postponed.

How are fixed assets that are not immediately put into operation reflected in the accounting

Not all operating systems entering the organization are immediately usable. Some of them require installation and other work to bring them to a state suitable for operation.

Thus, a situation may arise that the fixed assets entered the organization in one period, and were reflected on account 01 later. So that the inspectors from the tax office do not have questions, it is necessary to document the unavailability of the OS object for use. Such documents are acts on the installation and commissioning of equipment, work contracts, invoices for the purchase of components.

If the facilities are potentially ready for operation, but fixed assets have not yet been put into operation, it is advisable to reflect them separately in the accounting records. To do this, two sub-accounts are opened for account 01: the first will reflect fixed assets that are ready for use, but not yet put into operation, and the second - property in operation.

The accounting entry reflecting the acceptance of fixed assets in this case looks like this:

• Dt 01 sub-account "Fixed assets in a warehouse (in stock)" Kt 08.
• The “OS put into service” posting would be as follows:
• Dt 01 sub-account "Fixed assets in operation" Kt 01 "Fixed assets in stock (in stock)".

Results

The process of reflecting the commissioning of fixed assets on the accounts of the BU has a number of features. They must be known and taken into account in order not to impose penalties on the organization from the tax inspectorate.