Accounting for the cost of fixed assets at usn. Fixed assets for STS income minus expenses

Our organization works on the simplified tax system with the object "income". What is the accounting procedure for fixed assets and what postings should be made?

We must say right away that since your organization uses the simplified tax system with the “income” object, it will not be possible to write off the expenses associated with the purchase of fixed assets in tax accounting. The right to account for the purposes of determining the tax base of expenses incurred is reserved exclusively to taxpayers who have chosen the object “income reduced by the amount of expenses” (Article 346.18 of the Tax Code of the Russian Federation).

Concerning accounting, then taxpayers applying the simplified tax system are not exempted from its administration (clause 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). Therefore, general rules apply to them.

So, an asset is accepted for accounting as fixed assets if certain conditions are met at the same time (clause 4 PBU 6/01 “Accounting for fixed assets”). Firstly, the object must be intended for long-term (more than 12 months) use in the production of products, in the performance of work or the provision of services, for management needs or for provision for a fee for temporary possession and use or for temporary use. Second, it must be capable of delivering future economic benefits. Thirdly, its resale is not planned. Important point: an asset in respect of which all of the above conditions are met can be reflected in accounting and as part of inventories, but provided that its value does not exceed the limit independently determined by the organization in accounting policy, but not more than 40,000 rubles. per unit (clause 5 PBU 6/01).

Fixed assets are accepted for accounting at their original cost, which is the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding VAT and other refundable taxes (except for cases provided by law RF) (clauses 7 and 8 of article PBU 6/01). One of such cases is just the use of "simplification". After all, special regimes are not VAT payers (clause 2 of article 346.11 of the Tax Code of the Russian Federation) and, therefore, they do not have the right to receive a refund of this tax. This means that the amount of VAT paid to the seller of the fixed asset is included in its initial cost.

The cost of an item of fixed assets is repaid through depreciation over its entire life. beneficial use(clause 18 PBU 6/01). The accrual of depreciation on an item of fixed assets begins on the first day of the month following the month of acceptance of this item for accounting, and is carried out until the cost of this item is fully paid off or this item is written off from accounting (clause 21 PBU 6/01). An organization can choose and fix in its accounting policy one of three methods of depreciation: linear, depreciation by the sum of the numbers of years of the useful life or in proportion to the volume of products (works). The procedure for determining the annual depreciation amount for each of these methods is prescribed in clause 19 PBU 6/01. It must be remembered that the depreciation method is established in relation to a group of homogeneous objects, and not for each of them separately.

The most common and easiest to use is the linear method. When using it annual amount depreciation charge is determined on the basis of the initial cost of the fixed asset and the depreciation rate calculated on the basis of its useful life.

We also note that the useful life is determined when an object is taken into account based on the expected period of its use in accordance with the expected productivity or capacity, the expected physical wear and tear, regulatory and other restrictions on its use (for example, the lease period) (clause 20 PBU 6/01).

Example

A trade organization using the simplified tax system with the “income” object purchased and put into operation a refrigerated display case in January at a cost of 69,738 rubles. (including VAT - 10,638 rubles). The useful life is six years (72 months). The depreciation method, which is enshrined in the accounting policy of the company, is linear.

When purchasing refrigeration equipment, the following entries will be registered in the accounting:

Debit 08 Credit 60

- 59 100 rubles. (69,738 rubles - 10,638 rubles) - a refrigerated display case was credited (excluding VAT);

Debit 19 Credit 60

- 10 638 rubles. - VAT presented by the seller is taken into account;

Debit 08 Credit 19

- 10 638 rubles. - VAT presented by the seller is included in the initial cost of the equipment;

Debit 01 Credit 08

- 69 738 rubles. (59,100 rubles + 10,638 rubles) - the refrigerated display case is included in the fixed assets of the organization.

Calculate the amount of depreciation. To do this, we first determine the annual depreciation rate:

100% : 6 years = 16.67%.

The annual depreciation charge will be:

RUB 69,738 x 16.67% = 11,625 rubles.

Now let's calculate monthly amount depreciation:

RUB 11,625 : 12 months = 969 rubles.

Thus, on the last day of each month, starting from the month following the month in which the refrigeration equipment is put into operation (starting in February), the organization must make the following entry:

Debit 44 Credit 02

- 969 rubles. - depreciation on refrigeration equipment.

Is it possible to write off fixed assets under the simplified tax system "income"? No, such an object does not include any costs. The tax can only be partially reduced by insurance premiums sick leave paid at the expense of the employer or payments under voluntary agreements personal insurance employees (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation)

How to write off fixed assets under the simplified tax system

Expenses for fixed assets are taken into account under the simplified tax system, depending on when the fixed assets were acquired and what is the useful life (STI) of such objects (clause 3 of article 346.16 of the Tax Code of the Russian Federation):

Accounting for fixed assets under the simplified tax system

The cost of fixed assets acquired under the simplified tax system is accounted for in accordance with the accounting rules (clause 8 PBU 6/01). But in order to recognize expenses in accounting, payment for such fixed assets is also necessary, because the “cash” method is used under the simplified tax system.

Fixed asset costs incurred prior to the transition to the simplified tax system are defined as the residual value of such fixed assets at the date of transition to the simplified tax system. How the residual value is calculated depends on the mode from which the organization or individual entrepreneur switched to the simplified tax system:

• if with DOS, then on the date of transition to the simplified tax system, the residual value of the acquired and paid for general mode fixed assets is determined according to the rules of Ch. 25 of the Tax Code of the Russian Federation;
• if with UTII, then the residual value of those acquired before USN objects considered according to accounting rules.

All at once or in parts?

OS costs should reduce income under the simplified tax system evenly until the end current year. For example, if fixed assets were put into operation in the 1st quarter, then its cost will be recognized at the end of each quarter of the current year in the amount of ¼ of the cost of fixed assets. And if the fixed asset was put into operation in the 2nd quarter, then at the end of each of the three quarters, starting from the 2nd, a third of the cost of the fixed asset will be applied.

What about real estate?

If the OS rights are subject to state registration, then the costs of such objects are taken into account from the quarter in which the fact of filing documents for registration is documented.

counting single tax, "simplifiers" can set off the costs of purchasing fixed assets. But this is not so simple - you can only take into account the costs of the property that is considered depreciable, according to the rules tax code. The moment of its acquisition is also important - before the transition to the simplified tax system or after. Let's consider the main points of accounting for such objects by payers of the "simplified" tax and find out how to write off fixed assets under the simplified tax system.

Fixed assets: what objects are taken into account

PBU 6/01 and art. 256 of the Tax Code of the Russian Federation, it is allowed to take into account as a fixed asset an object that meets the following criteria:

• used to conduct business;
• will be used for more than one year;
• it is not planned to be resold;
• generates income;
• the cost is not below the established limit. Until January 1, 2016, the value of fixed assets was 40 thousand rubles, but since 2016 in tax accounting the limit has increased to 100 thousand rubles, and in accounting it remains at the same level.

Fixed assets are buildings and structures, transport, computers, tools, land, natural objects, etc. A list of all objects can be found in the classifier of fixed assets (OKOF) (approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359).

It is possible to take into account the costs not for all objects, but only for depreciable ones from the point of view of the Tax Code (clause 4 of article 346.16 of the Tax Code of the Russian Federation). If not all criteria are met, but such expenses are listed in Art. 254 of the Tax Code of the Russian Federation, then they are included in the material costs otherwise, the costs cannot be taken into account when calculating the tax. For example, it is impossible to reduce the tax on the value of a subsoil use object or a land plot, because they are not depreciated in accordance with paragraph 2 of Art. 256 of the Tax Code of the Russian Federation.

Write-off of fixed assets under the simplified tax system "income minus expenses"

The procedure for writing off fixed assets depends on when you acquired this property: already being a "simplified", or before that - being on a general or other regime.

If fixed assets were purchased during the period application of the simplified tax system , then you need to take them into account at the initial cost. This is, in fact, the price of the object plus everything that was spent in the process of buying it: the cost of manufacturing, delivery, assembly, payment for consultations and intermediary services, customs duties, state duties, non-refundable taxes. Include incoming VAT as part of the cost, since the “simplifiers” are not its payers.

Before you start writing off for expenses, the property must be paid, received and put into operation. It is necessary to prepare an act on the acceptance and transfer of an object of fixed assets in the form No. OS-1 (if it is a building, then in the form No. OS-1a), an inventory card in the form No. OS-6 and issue an order to put the fixed asset into operation.

© photo bank Lori

For some objects, the right of ownership must be registered with the relevant government agency. For example, having bought a car, you can start writing off the cost only after its registration with the traffic police. To start writing off real estate expenses ( land plot, building, etc.) you need to have on hand a receipt from Rosreestr as documentary evidence that the documents have been submitted for state registration (clause 3 of article 346.16 of the Tax Code of the Russian Federation).

In accounting, the cost of an asset is depreciated each month until its useful life has passed. Tax accounting allows you to write it off much faster - before the end of the year when the property was acquired. Expenses are distributed equally for each quarter until the end of the year (letter of the Ministry of Finance of Russia dated November 17, 2006 No. 03-11-04 / 2 \ 244). The beginning of the write-off is the quarter in which the fixed asset was put into operation or registered with the state agency. So, if the property was purchased and put into operation, or registered in the fourth quarter, then its entire cost will be fully written off on December 31.

An example of accounting for fixed assets under the simplified tax system

The organization on the simplified tax system "income minus expenses" purchased a car worth 800 thousand rubles. The date of payment to the seller is June 20, 2016; The quarterly write-off amount will be 400 thousand rubles (800 thousand rubles are divided into 2 quarters remaining until the end of the year). We write off on September 30, 2016 for 400 thousand rubles and on December 31, 2016 for 400 thousand rubles. So the entire cost of the car in tax accounting will be written off before the end of 2016.

If the car is registered in the 4th quarter of 2016, its cost can be fully written off as expenses on December 31, 2016 in the amount of 800 thousand rubles.

If the payment is to be made in installments, then expenses are recognized in the amount of the amounts paid. After payment and commissioning of the fixed asset, the costs are distributed in equal shares for the year. The Federal Tax Service allows the amount of interest paid for the provision of installments to also be included in the cost of acquiring property (Letter of the Federal Tax Service dated February 6, 2012 No. ED-4-3 / 1818).

Example

A “simplified” organization with an “income minus expenses” object bought and put into operation in February 2016 a fixed asset. Payment by installments, uneven installments, installment period - 15 months. The initial cost of the object, including interest, is 319,000 rubles.
In February and March, the organization paid 50,000 rubles each. This payment must be distributed over four quarters of 2016: (50,000 + 50,000) / 4 = 25,000 rubles.

It is not always possible to write off the entire residual value for one year to the simplified tax system. When switching to "simplified", if the useful life of the object:

• up to 3 years inclusive - the write-off will be during the first year of "simplification" in equal shares at the end of each quarter;
• from 3 to 15 years inclusive - write-off within 3 years, including:
• 1st year on the simplified tax system - 50% of the residual value,
• 2nd year on the simplified tax system - 30% of the residual value,
• 3rd year on the simplified tax system - 20% of the residual value;
• over 15 years - write-off in equal installments within 10 years of using the "simplified" system.

Example.

The organization purchased a car before the transition to the "simplified". This is LV depreciation group, it has a seven-year term of use. At the time of the transition from OSNO to USN, the residual value was 400,000 rubles. You need to write off the residual value of the car on simplified tax within 3 years in the following amounts:

• in the 1st year - 200,000 rubles (50% of the residual value);
• in the 2nd year - 120,000 rubles (30% of the residual value);
• in the 3rd year - 80,000 rubles (20% of the residual value).

When switching to a “simplified” system with OSNO, there is an essential point that should not be forgotten - this is VAT, accepted for deduction when buying property. In the last, before the transition, quarter, it must be restored, but not completely, but in proportion to the residual value and taken into account in other expenses (clause 2, clause 3, article 170 of the Tax Code of the Russian Federation).

When the “profitable” simplified object was changed to “income minus expenses”, the cost of fixed assets purchased during the “income” period can also reduce the “simplified” tax, but only if payment and commissioning have already taken place on the simplified tax system “income minus expenses” .

Write-off of fixed assets under the simplified tax system "income"

When calculating the USN tax "on income", expenses tax base do not reduce. Therefore, with the "simplification of income", the purchase of fixed assets cannot be taken into account in tax accounting.
The same rules apply to the registration of fixed assets under the USN "income" as for the "income-expenditure" object. But their cost will have to be written off only according to accounting rules - accruing depreciation before the end of their useful life (clause 18 PBU 6/01).

Having accepted the fixed asset for accounting, charge depreciation from the first day next month. The write-off period is monthly until its cost is fully repaid, or until it is written off the register.

Of the three methods of depreciation, you need to choose one by specifying it in the accounting policy:

• linear (most common),
• by the sum of the numbers of years of useful life,
• in proportion to the volume of production or work.

When will depreciation end? From the first day of the month following the month in which the initial cost was fully written off, or the fixed asset was retired (for example, it was sold), or it was transferred to conservation for more than 3 months, or modernization or reconstruction work began on it for more than a year (p 22, 23 PBU 6/01).

Features of cost accounting during simplification

The simplified taxation system (STS) with the “income minus expenses” object, at first glance, is similar to the calculation of income tax under the general system. In both cases, the tax base is defined as the difference between income and expenses. However, the simplification has significant differences:

1. All income and expenses are recognized “on payment”, i.e. upon receipt / expenditure of funds.
2. The list of costs is closed, that is, correctly executed documents and economic justification for including a particular operation in expenses are still not enough. Of course, despite the limited list, such an important section as fixed assets (OS) is included in the list of "simplified" costs (clause 3 of article 346.16 of the Tax Code of the Russian Federation).

The specific procedure for accounting for the costs of fixed assets under the simplified tax system depends on the period of their acquisition.

Accounting for fixed assets that have switched from other tax regimes

The basis for recognition in expenses of the cost of fixed assets acquired before the transition to the simplified tax system "income minus expenses" is the residual value of the asset. Its definition depends on which tax regime the businessman switched to simplified taxation from (clause 2.1 of article 346.25 of the Tax Code of the Russian Federation):

1. From the general taxation system (OSNO) - as the difference between the acquisition costs and the "tax" depreciation accrued according to the rules of Ch. 25 of the Tax Code of the Russian Federation.
2. With payment mode unified agricultural tax(ESKhN) - as the difference between the residual value at the time of the transition to the Unified Agricultural Tax and the costs of the object, written off according to the rules of the Unified Agricultural Tax.
3. From a single tax on imputed income (UTII) - as the difference between the acquisition costs and "accounting" depreciation for the period of application of UTII.
4. Accounting for fixed assets under the simplified tax system for income does not affect the write-off of costs when changing the object of taxation. The cost of these fixed assets is not taken into account in the future in the costs.

The procedure for writing off the "carrying over" cost of an object depends on its type, or rather, on the useful life (SPI). It is determined in accordance with Decree of the Government of the Russian Federation of 01.01.2002 No. 1, and for non-standard objects - based on the manufacturer's information.

Within each year, expenses are written off evenly by quarters.

Accounting for fixed assets acquired during the use of the simplified tax system

If the object was acquired already during the period of simplified taxation, then its recognition as a fixed asset is carried out according to the rules applied under the OSNO.

1. The object must be used for entrepreneurial activity and generate income.
2. The period of its use must exceed 12 months, and the cost must be more than 100 thousand rubles.
3. The object is not planned for resale.
4. If the object must be put into operation or is subject to state registration, then the write-off of costs is possible only after the specified operations have been carried out.

If the object was subjected to modernization, completion and other similar procedures, then its value increases. The procedure for increasing the cost of an object in this case must also comply with the rules adopted for the OSNO (clause 2, article 257 of the Tax Code of the Russian Federation).

If an OS object under the simplified tax system for income minus expenses was purchased from a supplier - a VAT payer, then the amount of this tax is included in the initial cost, and later - in costs (clause 8 PBU 6/01, subclause 3 clause 2 article 170 of the Tax Code RF).

If the object was purchased (built) during the period of application of the simplified 15%, then the costs are written off within the 1st tax period with a uniform distribution by quarters (clause 3 of article 346.16 of the Tax Code of the Russian Federation).

In practice, the amount of costs is written off on the last date of each quarter remaining from the date of acquisition of fixed assets until the end of the year.

Example

In May 2019, the organization purchased and paid for a machine tool worth 300 thousand rubles. Until the end of the year there are 3 unfinished reporting periods (2nd, 3rd and 4th quarters). Therefore, the amount is divided into three parts and at the end of each of the indicated quarters, 100 thousand rubles are written off as expenses.

Features of accounting for OS costs when paying in installments

Speaking about accounting for fixed assets under the simplified tax system, one should not forget about general rule simplified accounting - all costs are recognized when they are paid. Expenses associated with fixed assets are no exception (subclause 4, clause 1, article 346.17 of the Tax Code of the Russian Federation).

In particular, this means that the cost of an object received as a contribution to the authorized capital cannot be written off as expenses.

If the object is purchased in installments, then you can take into account the costs only as they are paid. In the example above, it was assumed that payment was made in the same month that the machine was purchased.

Let's use the conditions of the previous example and assume that the payment is made in three equal installments - 100 thousand rubles each in July, October 2019 and January 2020.

Then the write-off will be as follows:

Thus, although in the standard case the cost of an object acquired during the application of the simplified tax system should be written off in the first year, in practice the write-off period can stretch for 2 years, and with a long installment plan, for a longer period.

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Depreciation and limit on the cost of fixed assets with simplification

Above, we talked about accounting for non-current assets according to special rules that apply only in case of simplification.

However, the classic accounting of depreciation according to the rules of accounting is also necessary for all simplistic people, regardless of the tax calculation option used.

First, everything legal entities are required to keep records (Article 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). The application of this or that tax regime does not affect this obligation in any way. And OS accounting is included in common system accounting as an integral part.

With simplification, accounting for depreciation is also important for monitoring compliance with the established limit. In accordance with sub. 16 p. 3 art. 346.12 of the Tax Code of the Russian Federation, the limit of fixed assets under the simplified tax system is 150 million rubles. If the total residual value of the fixed assets exceeds this threshold, then the businessman cannot use simplified taxation.

It is necessary to control the specified limit for both options for using the simplified tax system. Thus, fixed assets under the simplified tax system for income in 2019-2020 also need to be depreciated.

Do I need to calculate the depreciation of IP on the simplified tax system

It is more difficult with individual entrepreneurs (IP). The same art. 6 of Law No. 402-FZ allows them not to keep accounting records if tax records are kept in any form. Thus, formally accounting for fixed assets for individual entrepreneurs on the simplified tax system - income minus expenses - is not mandatory.

In a literal reading, the above provision of Art. 346.12 of the Tax Code of the Russian Federation applies only to organizations. However, in their clarifications, regulatory authorities regularly insist that the limit on the cost of fixed assets also applies to individual entrepreneurs.

An example is the letter of the Ministry of Finance of the Russian Federation of October 28, 2016 No. 03-11-11 / 63323. Officials refer to paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, which states that in case of violation of any restrictions, including those established by Art. 346.12 of the Tax Code of the Russian Federation, the taxpayer loses the right to use the simplified tax system. Since the concept of “taxpayer” also includes individual entrepreneurs, specialists of the Ministry of Finance, on this basis, apply restrictions on the cost of fixed assets to them.

This position of the Ministry of Finance is highly controversial and often causes disagreement between taxpayers and tax authorities. However, on the side of officials in this matter, unexpectedly stood Supreme Court Russian Federation (appeal decision of the Supreme Court of the Russian Federation dated November 29, 2016 No. APL16-489).

Therefore, those entrepreneurs who do not want to argue with the tax authorities (especially taking into account the position of the RF Armed Forces) keep records of depreciable property.

Features of the sale of fixed assets under the simplified tax system

The sale of fixed assets on the simplified tax system - income minus expenses - can be very unprofitable for the taxpayer. P. 3 Art. 346.16 of the Tax Code of the Russian Federation prescribes, under certain conditions, to adjust previously written off costs and recalculate the tax base.

We are talking about situations where the object is realized before the expiration certain period after purchasing it. It is also necessary to take into account his SPI.

If the implementation conditions are such that a recalculation is required, the taxpayer must do the following:

1. Calculate depreciation according to the rules of Ch. 25 of the Tax Code of the Russian Federation for the entire period of use of the facility. If the object is “transferring” from other modes, then depreciation is calculated from the date of transition to simplified taxation. The depreciation calculation method can be any of those provided for in Ch. 25 of the Tax Code of the Russian Federation.
2. Compare depreciation with the simplified costs written off for the same period for this object.
3. If the costs calculated according to the rules of the simplified tax system are more than depreciation, then the tax base must be adjusted. To do this, you should “replace” previously written off costs with depreciation amounts.
4. Based on the results of the recalculation, submit an updated declaration, pay additional tax and penalties.

As can be seen from the previous sections, the write-off of costs for fixed assets according to the rules of the simplified tax system, in most cases, it is faster than the accrual of "regular" depreciation. Therefore, such a sale is likely to entail additional costs for the businessman. This must be taken into account when deciding on the implementation of objects that have not yet expired SPI.

Tax accounting for fixed assets on the simplified tax system - income minus expenses - depends primarily on the period of their acquisition and SPI. It must also be borne in mind that only the part of the costs that was actually paid can be written off.

The calculation of depreciation according to the rules of accounting, regardless of the chosen object of taxation, is necessary to control the observance by simplifiers of the fixed assets cost limit. Although with regard to individual entrepreneurs, this provision of the Tax Code of the Russian Federation is controversial.

The sale of individual properties before the expiration of their STI may lead to the need to make changes to accounting and reporting, as well as to pay additional taxes and penalties.

Accounting for fixed assets under the simplified tax system used to reduce the tax base. However, this is not always possible. The thing is, there are two options.

With the simplified tax system "Income" accounting for fixed assets will not lead to a reduction in the taxable base. In this case, there are no taxable costs. Accordingly, p ri USN "Income" accounting for fixed assets can only be maintained to analyze the state of assets. This information can be used to make management decisions. But accounting for fixed assets very reasonable too. Let's consider it in more detail.

OS characteristic

The regulatory acts in force in the field of accounting establish certain signs that OS must comply with. The following assets are considered to be fixed assets:

• Designed for operation over a long period (more than a year).
• Used for profit.
• Are depreciable.
• The cost of which is above the established limits. For accounting, the marginal price is fixed in the accounting policy and should be at least 40 thousand rubles, in tax accounting the figure is higher - at least 100 thousand rubles.

Registered at USN expenses for fixed assets(their purchase, modernization, improvement, additional equipment, reconstruction, repair) are included in the taxable base, reducing it.

Posting

On the USN accounting and tax accounting of fixed assets usually run by organizations. Usually the documentation is formed in a simplified form, since the enterprises are small. Individual entrepreneurs may not keep accounts. Nevertheless, they still need to determine the cost of fixed assets, since the indicators are used for tax purposes.

AT accounting under the simplified tax system, fixed assets accounted for at original cost. If the entrepreneur maintains abbreviated reporting, then the objects are accounted for:

• At a cost formed from the price indicated by the supplier in accompanying documents, and installation costs - when purchasing the OS.
• By the amount of payment for services to the contractor - when creating an object.

The remaining costs that arise during the acquisition or creation of fixed assets are written off as other expenses.

If a accounting for fixed assets under the simplified tax system is made in full, the composition of the initial cost, in addition to the above amounts, includes:

• Interest on a loan if payment is made with borrowed funds.
• Transportation costs.
• Consulting costs.
• Fees and duties (customs, etc.).
• Other expenses. Among them, for example, the cost of a business trip to purchase an OS.

If the counterparty (supplier, contractor) issues an invoice to the enterprise with VAT, the tax is also included in the cost of the object, since economic entities using the simplified tax system are not its payers.

Nuances

At accounting for fixed assets under the simplified tax system commissioning of the facility is carried out on the day when the necessary installation, testing, commissioning activities are completed. After completion of such work, its initial cost is calculated.

The day of posting the object does not depend on the date of transfer of the documentation required for state registration of rights. It is determined by the fact of determining the initial st-ti OS. This rule applies only to those objects that must be registered (real estate, for example).

For accounting for fixed assets under the simplified tax system are used unified forms documents. They are an act according to f. OS-1 and inventory card f. OS-6.

Accounting for fixed assets under the simplified tax system: postings

For convenience, transactions and the accounts on which they are reflected are presented in the table.

The amount indicated in the last entry is the initial cost of fixed assets, that is, the total amount of all costs.

Useful life

AT accounting for USN depreciation fixed assets accrued over the life of the object. It is determined by the Classifier, broken down by groups.

The term is reflected in inventory card to the object.

Depreciation

In accounting under the simplified tax system, deductions for depreciation of an object can be made at different intervals - once a quarter or a year. For household inventory or industrial purpose write-off can be made immediately and in full upon posting.

Depreciation begins in the month following the month of acceptance of fixed assets for accounting, and ends after the month in which the object was written off. For the period of modernization, repair, reconstruction, conservation, re-equipment, accrual is suspended.

The table below shows the accounts used to reflect depreciation for various fixed assets.

tax accounting

In its management, the moment the object enters the enterprise is of particular importance. The fixed asset may arrive either before or during the application of this special regime.

Peculiarity tax accounting consists in the fact that the costs of fixed assets are recognized after payment and provided that the object has already been capitalized and is operated by the enterprise.

Attribution of fixed assets costs to expenses for taxation purposes is carried out in the year the funds are put into operation. For real estate, slightly different rules apply. Expenses for it are included in the taxable base only after the state registration.

Another condition for tax accounting is that material assets must be depreciable.

The costs of modernization, re-equipment reflect the same as the costs of acquiring and creating an object. In this case, one should be guided by the provisions of paragraph 3 of Article 346.16 of the Tax Code.

Receipt of an object under the simplified tax system

OS for taxation purposes is accepted at the initial cost (as in accounting). It is transferred to expenses in equal installments throughout the year on the last day of each quarter. Depending on posting time material assets, the costs can be written off:

• In 1 sq. - 1/4 of the cost at the end of the 1st quarter, half a year, 9 months. and year;
• In the 2nd - 1/3 at the end of 6, 9, 12 months;
• In the 3rd - 1/2 at the end of 9, 12 months;
• In the 4th - the total amount at the end of the year.

Receipt of the object before the transition to the simplified tax system

If the capitalization of fixed assets occurred during the period when the enterprise used the fixed assets, the write-off of expenses for taxation purposes is necessary in a different order.

At the end of December last year functioning of the organization on the main tax regime, the residual value of the object is taken into account. This indicator is reflected in column 8 of the Book of Accounting for Income and Expenses.

The method of transferring cost to expenses under the simplified tax system is affected by the period of use.

If the period is less than 3 years, the entire cost for the year of operation, established at the time of the start of using the simplified tax system, is written off. 1/4 of the price is calculated and included in the expenses on the last date of each quarter. With a period of 3-15 years, during the first year half of the cost is written off (12.5% ​​per quarter), in the second - 30%, in the third - 20%. If the period of use exceeds 15 years, the write-off is carried out at 10% within 10 years.

Example

Suppose an enterprise switched from OSNO to USN in 2016, and at the time of the transition it had a machine tool, the residual value of which at the end of December 2015 amounted to 160 thousand rubles. The service life of the equipment is 5 years.

In 2016, only 50% of the cost is taken into account in expenses - 80 thousand rubles. This value must be divided into 4 equal parts. Each of them - 20 thousand rubles. - written off on the last day of the corresponding quarter.

In 2017, 48 thousand rubles will be transferred to expenses. - 30% of the residual price. This amount should also be divided into 4 equal parts (12 thousand rubles). In 2018, 32 thousand rubles will be written off. This is 20% of the residual art. The amount is also divided into 4 parts and written off at the end of each quarter for 8 thousand rubles.

Accounting for fixed assets on the simplified tax system in 1C

As mentioned above, in order to accept an object for accounting, it must be purchased and put into operation. To recognize costs in tax accounting, it is necessary to record the fact of payment for the purchase.

To reflect the acquisition operation in the program, you must open the "Purchase" tab and create a document "Receipt of products and services". Select "Equipment" as the type of operation. In the tabular part, you need to indicate the nomenclature, quantity and cost of the purchased object. In the column "Account" 08.04 is put down.

To reflect the payment, a payment order is filled out.

On the day the fixed assets are put into operation, the document "Acceptance for accounting" is drawn up. In it, apart from general information about the object, there are two tabs. The first is accounting, and the second is tax accounting. If the accountant is well versed in the features of reflecting information, he will be able to fill in all the fields correctly. In this case, accounting operations (accounting and tax) in the program will be automatically performed when posting the "Period Closing" document.

Let's say an enterprise purchased a computer worth 25 thousand rubles. The object was put into production use on February 12, 2010. Accordingly, the same date should be in the "Acceptance for Accounting" document.

In the "OS" tab, you must specify the name of the asset. It must be assigned an inventory number. In addition, the account from which the asset was written off (08.04) is indicated. Next, the type of operation performed in relation to the object is indicated. This will be "Acceptance for accounting with subsequent commissioning." Next, the method for reflecting depreciation costs is determined, the corresponding account is indicated to which depreciation amounts will be written off.

Particular attention should be paid to the "Tax Accounting" tab. In the field "Cost" (expenses for the simplified tax system) of the object, the full value of the initial price of the asset should be indicated. The amount and dates of payments actually made on the fixed asset are reflected separately in the appropriate columns. If the cost of the equipment was fully repaid, then the entire amount (for example, the same 25 thousand rubles for a computer) can be recognized as expenses.

The most important thing when reflecting fixed assets is to correctly enter information in the "Procedure for including items in expenses" field. The program will offer to attribute it to expenses or depreciable property or not to include it in expenses. If the fixed asset was purchased for a fee, the period of its use exceeds a year, and the cost exceeds 20 thousand rubles, it is classified as depreciable property.

In the "Accounting" tab, you should specify the accounts on which the operations for accounting and depreciation will be taken into account, and the method of its calculation. The enterprise may not be limited to common linear method. Here it is necessary to assess the situation. It is likely that it will be more convenient to calculate depreciation using the acceleration factor.

If fixed assets are purchased in installments, the costs of it are subject to write-off in part of the amounts actually transferred to the seller.

Conclusion

As a rule, when taking into account OS on a simplified system, there are no particular difficulties. However, there are some tax considerations to keep in mind. The accountant needs to closely monitor all changes in legislation.

Significantly facilitates the work of a specialist software 1C.