The main assets of the enterprise are. fixed assets

fixed assets- part of the property used as means of labor in the production of products, performance of work or provision of services, or for the management of the organization for a period exceeding 12 months or the normal operating cycle, if it exceeds 12 months.

Inventory object is the unit of account for fixed assets. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job.

Capital investments- the costs of the enterprise for the creation, increase in size and useful properties, for the acquisition of fixed assets intended for long-term use in economic activity.

Depreciation of fixed assets— repayment of the cost of fixed assets.

Repair of fixed assets– repair of damage and replacement of worn parts of the object. Current repair - replacement or restoration of replaceable parts; medium repair - partial dismantling of the object and restoration of the worn out; overhaul - complete disassembly with the replacement of worn parts or their restoration.

Fixed assets of the enterprise

Fixed assets of the enterprise- a part of the property that is used repeatedly in the production of products, the performance of work or the provision of services, or for the management needs of the organization for a period exceeding 12 months.

The following types of fixed assets of the enterprise include:

• building;
• structures;
• working and power machines and equipment;
• measuring and regulating instruments and devices;
• Computer Engineering;
• vehicles;
• tool;
• production and household inventory and accessories;
• productive and breeding stock;
• perennial plantations and other fixed assets.

Useful life- this is the period during which the use of fixed assets of the enterprise should generate income for the organization or serve to fulfill the goals of its activities. In the course of operation, the fixed assets of the enterprise are subject to wear and tear. There is moral and physical deterioration. Obsolescence- the loss of value by buildings, structures, machines, automatic machines and other equipment due to scientific and technological progress and the growth of labor productivity. Physical deterioration occurs as a result of the active operation of the equipment, as well as under the influence of natural forces of nature (metal corrosion).

The unit of accounting for fixed assets of an enterprise is an inventory object with all fixtures and fittings or a separate structurally separate item. The fixed assets of an enterprise are accepted for accounting at their original cost, i.e., according to the sum of the actual costs of acquiring, constructing and manufacturing an item of fixed assets. The organization has the right not more than once a year to revaluate fixed assets at replacement cost.

Depreciation of fixed assets of the enterprise

The cost of fixed assets of the enterprise is repaid by depreciation (transfer of the value of the fixed asset to the performance of work, manufactured products, rendering services). If you subtract the amount of depreciation deductions for the entire period of service of this object from the initial cost, then you get the residual value.

Currently, depreciation of fixed assets of an enterprise can be carried out in one of the following ways: linear, reducing the balance, by the sum of the numbers of years of the useful life and writing off the value in proportion to the volume of products (works).

The annual amount of depreciation charge is determined by:

• with the straight-line method, based on the initial cost of the object and the depreciation rate calculated taking into account the useful life of this object;
• with the reducing balance method based on the residual value of the object at the beginning of the reporting year and the depreciation rate accrued taking into account the useful life of this object;
• when the method of writing off the cost by the sum of numbers of years based on the initial cost of the object and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the sum of the numbers of years of the life of the object.

For individual fixed assets of the enterprise received under donation agreements and free of charge, housing stock, external improvement, forestry and road facilities, productive livestock, perennial plantations, as well as purchased publications (books, brochures, etc.), depreciation is not charged.

Restoration of fixed assets of an enterprise can be carried out through simple and extended reproduction. Simple reproduction occurs in the form of replacement and overhaul of fixed assets. Expanded - in the form of new construction, expansion of production, reconstruction and technical re-equipment, as well as modernization. With simple reproduction, fixed assets do not change their qualitative and quantitative characteristics. With an expanded one, there is a change in quantity, turning into quality, filling the fixed assets of the enterprise with new content. At the same time, the costs of modernization and reconstruction of facilities after the completion of these works may increase the initial cost of facilities.

There are various reasons for the disposal of fixed assets of an enterprise: moral and physical deterioration or termination of the fact of their intended use; realization (sale); free transfer; transfer in the form of a contribution to the authorized capital of other organizations; liquidation in case of accidents, natural disasters and other emergencies. The cost of an item of fixed assets of an enterprise that is retired or not permanently used for production needs is subject to write-off from the balance sheet.

In organizations, you can determine the active and passive part of the fixed assets of the enterprise. The active part affects the object of labor, moves it in the production process and exercises control over the course of production (machines, equipment, vehicles, etc.), while the passive part creates favorable conditions for the functioning of the active part (buildings, structures, inventory, etc.).

Efficiency of use of fixed assets of the enterprise

The most important indicator characterizing the fixed assets of the enterprise is the level of their use. In this case, values ​​are applied. For example, - output in value terms per 1 rub. average annual cost of fixed assets; use of equipment by quantity. Therefore, it is necessary to distinguish between available, installed, working according to the plan and actually working equipment; the use of equipment by time, one should also distinguish between calendar, estimated, planned and actual time; eat (release) products per unit area. - the ratio of the average annual cost of fixed assets of the enterprise to the average number of workers in the largest shift. The technical condition of fixed assets of the enterprise is characterized by the coefficients: updates; disposals; growth; wear; suitability of fixed assets, as well as the cost of their maintenance.

Organizations have been granted the right to lease surplus, temporarily free or unused fixed assets of the enterprise.

In doing so, one should distinguish between:

• current lease- lease of individual objects to the tenant for temporary use;
• long term rental- transfer to the lessee on the balance sheet of a whole complex of fixed assets of the enterprise with the right of subsequent redemption;
• leasing, or financial lease - the acquisition by the lessor at the request of the tenant of individual objects, both with the right of redemption, and without it. In this case, the landlord receives them on his balance sheet or the landlord transfers the object to the tenant's balance sheet.

A lease is a property lease based on a contract, involving the urgent possession and use or temporary use of property by transferring it from the lessor to the lessee for a fee. Both movable and immovable property can be leased. According to the law, in the case of a lease of real estate, the contract is subject to state registration.

There are two parties involved in a lease:

• lessor - the owner of the property, renting it out (persons authorized by law or the owner to rent out property can also act as a lessor);
• tenant - the recipient of the property, using it for his own purposes in accordance with the purpose of the property or in accordance with the terms of the contract.

The most common method of setting rent is to determine a fixed amount of payment, calculated on the basis of the value of the entire leased property or separately for each of the constituent parts. Payments are made, as a rule, periodically within the terms established by the contract. However, a one-time payment is also possible. The lessee is the owner of the products and income received as a result of the use of the leased property.

A separate type of rental relationship is the rental of property. Enterprises can transfer property for rent periodically, in the event of the appearance of temporarily unused facilities; rental of property is carried out on an ongoing basis. Property transferred under a lease agreement is usually used by the tenant for business activities; when renting out property, it is usually used for consumer purposes. The term of the lease agreement is unlimited, while the rental agreement, as a rule, is concluded for a period of up to one year. In addition, it is generally not allowed to sublease property provided under a rental agreement.

Leasing is a type of lease, which has elements of loan operations, which makes it similar to a loan. It also includes components of foreign trade and investment activities. The Law "On Leasing" interprets it as a type of investment activity for the acquisition of property and its transfer on the basis of a leasing agreement to individuals or legal entities for a specified period, for a certain fee and in accordance with the conditions set forth in the agreement with the right to redeem the property by the lessee.

The main difference between leasing and traditional lease is that three parties are directly involved in it:

• lessor (lessor) - an individual or legal entity that acquires property into ownership and transfers it for temporary possession and use to the lessee for a certain fee and on the terms agreed in the contract;
• lessee (tenant) - an individual or legal entity accepting property for use in accordance with a leasing agreement;
• seller (supplier) - an individual or legal entity that sells to the lessor the property that is the subject of the leasing agreement.

In the process of leasing activities, the lessor bears the costs associated with the acquisition and transfer of property to the lessee, as well as the costs due to the need to create conditions for the normal use of the property leased.

Classification and valuation of fixed assets

According to paragraph 4 of PBU 6/01 "Accounting for fixed assets", assets are considered as fixed assets of an enterprise if they:

• are used in the production of products in the performance of work or the provision of services or for management needs;
• used for more than 12 months;
• in the future will bring income to the organization;
• will not be sold in the foreseeable future.

Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and supplies, working, productive and breeding livestock, perennial plantations and other basic funds.

The main investments also include capital investments in the fundamental improvement of land (drainage, irrigation and other reclamation works) and in leased fixed assets.

Capital investments in perennial plantings, radical land improvement are included in fixed assets in the amount of costs related to the areas accepted for operation, regardless of the completion of the entire complex of works.

As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural resources) are taken into account.

If one object has several parts with different useful lives, each such part is accounted for as an independent inventory item.

To organize accounting and ensure control over the safety of fixed assets, each item of fixed assets (inventory item), regardless of whether it is in operation, in stock or on conservation, must be assigned an appropriate inventory number when accepting them for accounting. The inventory number assigned to an item of fixed assets is retained by it for the entire period of its stay in this organization.

Inventory numbers of the objects of fixed assets written off from accounting are not assigned to newly accepted objects for accounting within 5 years after the end of the year of writing off.

Object-by-object accounting of fixed assets is carried out by the accounting service on inventory cards for accounting for fixed assets (OS-6 form). An inventory card is opened for each inventory object. Inventory cards can be grouped in a card file in relation to the All-Russian Classifier of Fixed Assets, and within sections, subsections, classes and subclasses - according to the place of operation (structural divisions of the organization).

Filling in inventory cards (inventory book) is made on the basis of the act (invoice) of acceptance and transfer of fixed assets (form OS-1), technical passports and other documents for the acquisition, construction, movement and write-off of fixed assets. Inventory cards (inventory book) should contain basic data on the fixed asset object: useful life, depreciation method, exemption from depreciation (if any), individual characteristics of the object.

Inventory cards, as a rule, are compiled in one copy and are in the accounting service.

For fixed assets taken on lease, it is also recommended to open inventory cards to carry out off-balance accounting of the specified objects of the lessee.

Acceptance of fixed assets for accounting is carried out on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization;

Fixed assets are accepted for accounting in the event of their acquisition, construction and manufacture, contribution by the founders on account of their contributions to the authorized (share) capital, receipt under a donation agreement and other receipts at their original cost.

The initial cost of fixed assets acquired for a fee (including those that were in operation) is the sum of the organization's actual costs for the acquisition, construction and manufacture, excluding value added tax and other reimbursable taxes.

Object-by-object accounting of fixed assets is carried out in rubles, and when acquiring fixed assets, the value of which is determined in foreign currency, the assessment is also made in rubles by converting foreign currency at the rate of the Central Bank of Russia, effective on the date of acceptance by the organization for accounting of objects by right of ownership, economic management, operational management or lease agreement.

The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and the accounting regulation "Accounting for Fixed Assets" (PBU No. 6/01).

A change in the initial cost of fixed assets is allowed in cases of completion, additional equipment, reconstruction and partial liquidation of the relevant fixed assets or capital works, as well as due to revaluation of fixed assets.

If the company decides to conduct a revaluation of fixed assets, then it will have to be done every year. Revaluation can be both in the direction of increasing the value of fixed assets (revaluation), and in the direction of decreasing (decrease).

As a result of the revaluation, the initial cost of fixed assets increases and account 01 "Fixed assets" is debited in correspondence with the credit of account 83 "Additional capital". At the same time, the amount of accrued depreciation on revalued fixed assets increases: the debit of account 83 "Additional capital" and the credit of account 02 "Depreciation of fixed assets".

As a result of the writedown of fixed assets, the initial cost of fixed assets is reduced and a posting is made: the debit of the account "Additional capital" and the credit of the account "Fixed assets" and at the same time the amount of accrued depreciation on the revalued fixed assets is reduced: the debit of account 02 "Depreciation of fixed assets" and the credit of account 83 "Extra capital".

When there is not enough additional capital to cover the amount of the markdown, that part of the markdown that exceeds the amount of the previous markdowns is written off from own profit and referred to account 84 "Retained earnings (Uncovered loss)". In this case, the following postings are made: account 84 debit, account 01 credit and account 02 debit, account 84 credit.

As a result of the revaluation of fixed assets, account 01 takes into account the replacement cost of fixed assets.

The increase (decrease) in the initial cost of fixed assets is attributed to the additional capital of the organization.

The reconstruction of existing enterprises includes the reorganization of existing workshops and facilities of the main, sub-main and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose, associated with the improvement of production and an increase in its technical and economic level, taking into account the achievements of scientific and technological progress and carried out under a complex project for the reconstruction of the enterprise, in general, to increase production capacity, improve quality and change the range of products, mainly without increasing the number of employees while improving their working conditions and environmental protection.

Additional equipment or technical re-equipment of existing enterprises includes a set of measures to improve the technical and economic level of individual industries, workshops and sections based on the introduction of advanced equipment and technology, mechanization and automation of production, modernization and replacement of outdated and physically worn-out general factory facilities and auxiliary services.

At the same time, the expenses of the organization reflected in the capital investment account, upon completion of the completion, additional equipment, reconstruction of the fixed asset object or upon completion of work of a capital nature, are written off to the debit of the fixed asset account.

At the same time, the amount on the additional capital account increases by the amount of costs attached to the fixed assets account and the own source, which remains at the disposal of the organization, decreases (with the exception of depreciation).

Methods of acquisition of fixed assets and procedures for their reflection in accounting

Purchasing for a fee

The main way of receipt of fixed assets to the enterprise are long-term investments (capital investments) in fixed assets. Accounting for such investments is kept on the balance sheet account 08 "Investments in non-current assets" for the relevant sub-accounts and for each construction object or acquisition of fixed assets for a fee. The cost of fixed assets accepted for operation on the basis of acceptance certificates for completed objects is debited from account 08 "Investments in non-current assets" to the debit of account 01 "Fixed assets".

With this method of acquiring a fixed asset for a fee, according to a number of regulatory documents, the amount of the organization's actual costs for the acquisition, construction and manufacture of these fixed assets is recognized.

The construction of fixed assets is carried out through new construction and construction to expand existing enterprises.

New construction includes the construction of a complex of facilities for the main, auxiliary and service purposes of newly created enterprises, buildings and structures, as well as branches and individual industries, which, after commissioning, will be on an independent balance sheet.

If the construction of an enterprise or structure is planned to be carried out in stages, then the first and subsequent stages belong to new construction until the commissioning of all the designed capacities for the full development of the enterprise (structure).

When expanding an existing enterprise, an increase in its production capacity should be carried out in a shorter time and at lower unit costs compared to the creation of similar capacities through new construction with a simultaneous increase in the technical level and improvement of the technical and economic indicators of the enterprise as a whole.

The construction of facilities can be carried out by contract and economic methods.

With the contract method of construction, the cost of the work performed is credited to account 08 "Investments in non-current assets" subaccount 4 "Acquisition of fixed assets" under the accounts of contractors and design organizations. The same account also includes the cost of purchasing equipment that requires installation. With the economic method of construction, account 08-3 "Construction of fixed assets" includes accrued wages for employees participating in construction, deducted to off-budget funds, the cost of materials used and low-value inventory, depreciation of tools, temporary fixtures and devices; the cost of equipment requiring installation, the cost of maintaining the control apparatus and other expenses. The procedure for reflecting in accounting operations for the construction of facilities by contract and economic methods is given in Table. 4.1.

The procedure for reflecting the accounting for the construction of an object of fixed assets Table 4.1

		box no. accounts				Amount, rub.		Foundation (document)
I. With the contract method of construction of an object of production value
	The advance payment of the design organization for the production of design and estimate documentation in the amount of 100% of the cost was transferred							Agreement, bank statement
	Accepted design and estimate documentation from the design organization						Invoice and certificate of completion
	Value added tax on the invoice of the design organization (18%)						Invoice
	Contractors' invoices for completed construction and installation works accepted for payment						Invoice
	Value Added Tax (18%)						Invoice
	Payment made to the contractor						bank statement
	The supplier's invoice for the purchase of equipment for installation during the construction of the facility was accepted for payment						Invoice, bill of lading
	VAT on the invoice for the purchase of equipment (18%)						Invoice
	Payments made to suppliers for equipment						bank statement
	Transferred equipment for installation						Certificate of commissioning
	Produced offset with the budget for VAT						Act on commissioning, transfer of funds to account
	Commissioning of the facility						The act of putting the facility into operation

II. With the economic method of construction of an industrial facility

	The advance payment of the design organization for the preparation of design and estimate documentation for the construction of a residential building in the amount of 100% was transferred				Agreement, bank statement
	Accepted from the design organization design estimates for the construction of a residential building
	VAT on an invoice from a design organization (18%)				Invoice, certificate of completion
	Salary paid to employees who took part in the construction of a residential building				Settlement and payroll
	Personal income tax withheld				Settlement and payroll
	Paid salaries to employees				Settlement and payroll
	Accruals in: 1) social insurance fund (4%)				Help-calculation
	2) pension fund (28%)				Help-calculation
	3) health insurance fund (3.6%)				Help-calculation
	Written off materials for the construction of a residential building				material calculations
	VAT on written-off materials (18%)				Accounting information
	Equipment handed over for installation				Certificate of commissioning
	VAT on equipment handed over for installation
	Commissioning of a residential building and inclusion in fixed assets				Commissioning certificate
	VAT written off to the source of financing of capital investments				Commissioning certificate

Thus, the initial cost in the construction of an industrial facility by a contract method amounted to 33 thousand rubles, and a residential building - 39,560 rubles.

An enterprise, in addition to the construction of fixed assets, may, under a sale and purchase agreement, purchase fixed assets in finished form, as well as vehicles, equipment that does not require installation, computer equipment, etc.

Cost accounting for the acquisition of individual fixed assets is accounted for on sub-account 08-4 "Acquisition of fixed assets". Let us consider the procedure for such reflection in accounting using the example of an enterprise acquiring a truck for production purposes under a sale and purchase agreement in a trading organization: the cost of a car is 35,400 rubles, including VAT (18%) - 5,400 rubles. The costs associated with the acquisition (delivery) amounted to 1,180 rubles, including VAT of 180 rubles.

The reflection of transactions in the accounting accounts will be as follows:

• debit of account 08/4, credit of account 60 - the cost of the purchased truck in accordance with the invoice, excluding VAT - 30,000 rubles;
• debit of account 19, credit of account 60 - VAT on received fixed assets - 5400 rubles;
• debit of account 08/4, credit of account 60 - the amount of expenses associated with the purchase of a truck, excluding VAT - 1000 rubles is taken into account;
• account 19 debit, account 60 credit - VAT on the cost of purchasing a truck - 180 rubles;
• the debit of account 08/4, the credit of account 68 - the tax on the purchase of vehicles was charged - 6000 rubles. (30,000 rubles * 20%);
• debit of account 01, credit of account 08/4 - fixed assets were put into operation at actual acquisition costs -
  37000 rub. (30,000 rubles + 1,000 rubles + 6,000 rubles);
• the debit of account 60, the credit of account 51 - paid for the acquired fixed assets and acquisition costs - 36580 rubles.
  (35400 rubles + 1180 rubles);
• account 68 debit, account 51 credit - paid tax on the purchase of vehicles - 6000 rubles;
• the debit of account 68, the credit of account 19 - the allocation to the budget of the amount paid in the implementation of capital investments at the time of registration of the truck -5580 rubles.
  (5400 rubles + 180 rubles).

Rice. 4.1. General scheme of correspondence of accounts for the acquisition and construction of fixed assets

Receipt under an exchange agreement

Under an exchange agreement, a legal or natural person undertakes to transfer one product to the ownership of the other party in exchange for another (clause 1, article 567 of the Civil Code of the Russian Federation). In this case, each party acts both as a seller and as a buyer. If the exchange agreement does not specify a condition for the transfer of ownership, then the ownership of the goods is transferred at the time the parties fulfill their obligations under the agreement (Article 570 of the Civil Code of the Russian Federation). If the enterprise is the first to receive fixed assets under an exchange agreement, then until the transfer of ownership (shipment of the corresponding goods in exchange for the received fixed asset), this fixed asset is accounted for on off-balance sheet account 002 "Inventory accepted for safekeeping". After the transfer of ownership, the receipt of fixed assets is accounted for in a manner similar to the sale and purchase agreement.

In accordance with paragraph 3.5 of PBU No. 6/01, the initial cost of fixed assets acquired in exchange for other property other than cash is recognized as the cost of the property being exchanged, at which it was reflected in the balance sheet.

To reflect the receipt of fixed assets in accounting, the following initial data were used: an enterprise, under an exchange agreement, acquires an object of fixed assets in finished form for the transferred property (manufactured products, goods, services), the cost of which is 60,000 rubles. (excluding VAT). The barter valuation agreed upon by the parties in the contract is 94,400 rubles. (including VAT - 14400 rubles). At the same time, the initial cost of the fixed asset object according to the balance sheet is 100,000 rubles, and the accrued depreciation is 30 thousand rubles, respectively, the residual (actual) value, according to accounting data, amounted to 70,000 rubles.

Thus, for the party acquiring fixed assets: 1. Upon receipt of an object of fixed assets on the date of transfer of ownership of the exchanged property:

• according to the balance sheet value of the disposed property without VAT:
  debit account 08, credit account 90/1 - 60 thousand rubles. (according to clause 26 of the Methodological Guidelines for Accounting of Fixed Assets ... "on the date of transfer of ownership of the exchanged property, the account for accounting for capital investments in correspondence with the credit of the sales account is debited");
• for the amount of VAT - 18%:
  debit account 19, credit account 90/1 - 12400 rubles. (70,000 x 18%). (Methodological guidelines for the accounting of fixed assets establish the rules for accounting for incoming fixed assets acquired under an exchange agreement, but at the same time, there are no recommendations for accounting for the amounts of input VAT indicated in the supplier's primary documents. Based on the requirements tax legislation, the debit of account 19 must fully reflect the amount of VAT indicated in the primary documents of the supplier, therefore, by analogy with the requirements of the Guidelines for the accounting of fixed assets in terms of capitalization of fixed assets, the amount of VAT can be reflected in correspondence with account 90/3);
• when commissioning:
  debit account 01, credit account 08 - 60,000 rubles.

2. When transferring property:

• to write off disposed property at cost:
  debit of account 90/2, credit of accounts 41, 43 ... - 60,000 rubles;
• 
  debit 90/3, credit account 68 - 10800 rubles. (VAT is calculated based on the amount of revenue according to accounting data, equal to 60,000 rubles * 18%);
• 
  debit account 90/2, credit account 80 -1800 rubles.

3. When refunding (offsetting) input VAT:

• debit account 68, credit account 19 - 12600 rubles.

For the party transferring fixed assets: 1. Upon receipt of property acquired in exchange for fixed assets:

• at the cost of the retired fixed asset without VAT:
  debit account 10 (41 ...), credit account 91 - 70,000 rubles;
• for the amount of VAT:
  debit account 19, credit account 91 - 10800 rubles.

2. When transferring a fixed asset:

• to write off fixed assets at historical cost:
  debit of account 91, credit of account 01 - 100,000 rubles;
• to write off the previously accrued depreciation amount:
  debit of account 02, credit of account 91 - 30,000 rubles;
• on the amount of VAT due to be paid to the budget:
  debit account 91, credit account 68 - 12600 rubles. (VAT amount is calculated on the basis of revenue according to accounting data equal to 70,000 rubles.)
• on the revealed financial result under the exchange agreement:
  debit account 99, credit account 91 - 1800 rubles. (It should be borne in mind that the current regulatory documents do not provide for the acceptance of this amount of loss as a reduction in the financial result for tax purposes.)

Free receipt

According to clause 3.4 of PBU No. 6/01, the initial cost of fixed assets received by an organization under a donation agreement and in other cases of gratuitous receipt is their market value as of the date of posting.

The costs of delivery of the specified items of fixed assets received under a donation agreement and in other cases of gratuitous receipt are accounted for as capital costs and are attributed by the recipient organizations to an increase in the initial cost of the item. These expenses are reflected in the accounts of capital investments in correspondence with the accounts of settlements. In the event that enterprises receive motor vehicles free of charge, tax on the purchase of motor vehicles is not charged.

The posting of fixed assets received free of charge is reflected in the accounting records on the credit of account 98 "Deferred income" subaccount 2 "Gift-free receipts" in correspondence with account 08 "Investments in non-current assets". As depreciation is accrued (debit of account 20 "Main production", credit of account 02 "Depreciation of fixed assets"), deferred income is included in non-operating income of a part of fixed assets received free of charge in accordance with PBU - 9/99. Taxable income increases by this amount (debit of account 98/2, credit of account 91). Putting fixed assets into operation is carried out in the usual manner: debit account 01, credit account 08. In accordance with the tax legislation, the receiving party is obliged to pay income tax (24%), while the correspondence of the accounts will be: debit 99 "Profit and Loss", credit 68 "Calculations on taxes and fees".

A selection of the most important documents on request Active part of fixed assets(legal acts, forms, articles, expert advice and much more).

Articles, comments, answers to questions

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3;

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This article changes the essence of one of the most important tasks related to the legal regulation of the taxation of property of organizations in our country. This refers to the task that was proclaimed a long time ago - this is the removal from taxation of the active part of fixed assets for organizations (ie, machinery, equipment, vehicles, etc.). It can be noted with confidence that today the issues related to the implementation of this task are extremely relevant: the fact is that, as O.A. Nogin, one of the main directions of the recent tax reform was proclaimed a change in the system of taxation of real estate of organizations and individuals. At the same time, it should be noted that the most important question of whether it is movable property that will be further taxed on the property of organizations is still essentially open. As an example, we can cite the Main Directions of Tax Policy for 2016 and the planning period of 2017 and 2018. . According to this document, the Ministry of Finance of Russia does not approve, but only admits that in the future, the object of the tax specified in this paragraph will include only real estate.

Regulations: Active part of fixed assets

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration factor may be applied in accordance with the terms of the financial lease agreement not higher than 3.

When choosing a reducing balance method, it must be borne in mind that it is most applicable to the active part of fixed assets, with an acceleration factor of no more than 2 in accordance with the law, and no more than 3 for leased property. In addition, due to the non-linear decrease in the residual value of the fixed asset, it becomes necessary to write off the balance of its value (the so-called salvage value) in the last year of use of the object, which can significantly exceed depreciation charges for previous years. This will inevitably have a negative impact on the final financial results of activities, because in the last year of using the object, the return on production is the smallest, hence the cost of production will be overestimated.

46. ​​To fixed assets as a set of material assets used as means of labor in the production of products, performance of work or provision of services, or for the management of an organization for a period exceeding 12 months, or a normal operating cycle, if it exceeds 12 months, include buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working and productive livestock, perennial plantations, on-farm roads and other fixed assets.

Fixed assets also include capital investments in the fundamental improvement of land (drainage, irrigation and other reclamation work) and leased fixed assets.

Capital investments in perennial plantings, radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.

As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural resources) are taken into account.

47. Completed capital investments in leased items of fixed assets are credited by the lessee organization to their own fixed assets in the amount of actually incurred costs, unless otherwise provided by the lease agreement.

48. The cost of fixed assets of the organization is repaid by depreciation during their useful life.

Depreciation of fixed assets is calculated regardless of the results of the economic activity of the organization in the reporting period in one of the following ways:

linear way;

method of writing off the cost in proportion to the volume of products (works, services);

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life.

Objects of fixed assets of non-profit organizations are not subject to depreciation.

The cost of land plots, objects of nature management is not repaid.

49. Fixed assets are reflected in the balance sheet at their residual value, i.e. according to the actual costs of their acquisition, construction and manufacture, minus the amount of accrued depreciation.

(As amended by the Order of the Ministry of Finance of Russia dated December 30, 1999 N 107n)

(see text in previous edition)

Changes in the initial cost of fixed assets in cases of completion, additional equipment, reconstruction and partial liquidation, revaluation of the relevant objects are disclosed in the appendices to the balance sheet. A commercial organization has the right not more than once a year (at the end of the reporting year) to revaluate fixed assets at replacement cost by indexing or direct recalculation at documented market prices with the attribution of the resulting differences to the account of the additional capital of the organization, unless otherwise established by regulatory legal acts on accounting.

If this period exceeds 12 months, the property may be classified as fixed assets.

In addition to the term, the inclusion of property in fixed assets also depends on the nature of its use. Fixed assets can be recognized as property that:

• intended for use in the production (management) activities of the organization or for leasing;

• not intended for resale;

• able to generate income in the future.

Such rules are established by paragraphs 4 and 5 of PBU 6/01.

In particular, fixed assets may include:

• buildings, structures;

• working and power machines and equipment;

• measuring and regulating instruments and devices;

• Computer Engineering;

• vehicles;

• tools, production and household inventory and accessories;

• land;

• objects of nature management;

• capital investments in land plots (costs for radical land improvement) and leased fixed assets.

This is stated in paragraph 5 of PBU 6/01.

A detailed list of objects that can be classified as fixed assets is given in the All-Russian Classifier of Fixed Assets (OKOF), approved by the Decree of the State Standard of Russia dated December 26, 1994 No. 359.

Situation: is it necessary to include non-production objects in fixed assets in accounting? The standard service life of objects is more than 12 months.

The answer to this question depends on the cost of non-production facilities.

The conditions under which an object can be recognized as a fixed asset are defined in paragraph 4 of PBU 6/01. One of them is the use of property in activities aimed at generating income, or for the management needs of the organization. Non-industrial facilities do not meet these criteria. Therefore, based on the literal interpretation of PBU 6/01, it is impossible to include them in fixed assets and depreciate them.

However, all property owned by the organization must be reflected in the accounting accounts (Article 5, paragraph 3 of Article 10 of the Law of December 6, 2011 No. 402-FZ). The property of the organization can be taken into account either as part of non-current assets or as part of current assets. Organizations have the right to expand the Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 31, 2000 No. 94n, only in agreement with the financial department (paragraph 6 of the Instructions for the Chart of Accounts). Consequently, there are two options for accounting for non-production purposes: as part of inventories (IPZ) or as part of fixed assets.

If the cost of non-production facilities does not exceed 40,000 rubles. (or other limit approved by the organization), they can be reflected in the MPZ (clause 5 PBU 6/01). In this case, the organization will not have to accrue depreciation on such objects. The cost of non-production facilities does not apply to the cost of production, so write it off on account 91 “Other income and expenses”.

If the cost of non-production facilities is more than 40,000 rubles, then the organization will be forced to take them into account on account 01 “Fixed assets” (clause 5 of PBU 6/01). To do this, you need to open a separate subaccount for it, for example, “Non-production facilities”. The cost of such objects should be written off through depreciation (wear and tear). Depreciation deductions for non-production facilities do not apply to the cost of production, therefore, take them into account on account 91 “Other income and expenses”.

Regardless of the cost of non-production objects, the organization must provide for the procedure for their reflection in accounting and depreciation in its accounting policy.

Situation: is it necessary to include in fixed assets a land plot worth less than 40,000 rubles in accounting?

Yes need.

Fixed assets include land. The property may have all the features of a fixed asset and have an initial cost of not more than 40,000 rubles. At the same time, any object within this cost group, the organization has the right to take into account:

• as part of fixed assets;

Such a procedure is provided for in paragraph 5 of PBU 6/01.

However, take into account land plots worth less than 40,000 rubles. as an MPZ should not be. This is explained as follows.

As an inventory, you can accept assets that:

• can be used in the form of raw materials, materials, etc. in the production of products (performance of work, provision of services);

• intended for sale;

• can be used for the management needs of the organization.

This follows from paragraph 2 of PBU 5/01.

All these are assets consumed in the course of the organization's activities, which are written off in accounting when they are transferred to production, operation (clause 93 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Land does not belong to such consumable assets (with the exception of the case of acquiring a plot for its further resale). Therefore, regardless of the initial cost of the site, consider it as part of fixed assets. Write off the cost of land in accounting upon its disposal (clause 29 PBU 6/01).

Situation: is it possible to include a flash card in fixed assets in accounting?

Yes, you can, but only if it meets the criteria for classifying property as fixed assets. This is explained as follows.

The main condition for classifying property as fixed assets in accounting is its useful life . If this period exceeds 12 months, the property may be classified as fixed assets (clause 4 PBU 6/01).

A flash card is an external device that is designed to accumulate (storage) information. In accordance with the All-Russian Classifier of Fixed Assets (OKOF), external storage devices belong to the group "Electronic Computing Equipment" (OKOF code - 14 3020340). According to the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, electronic computing equipment is included in the second depreciation group (Classification code - 14 3020000). Accordingly, the useful life of a flash card is three years.

In addition to the period of use, the nature of the use of the property should be taken into account (clause 4 PBU 6/01).

If the cost of a flash card does not exceed 40,000 rubles. (or other limit approved by the organization), it can be reflected in the MPZ (clause 5 PBU 6/01).

Thus, depending on the initial cost and nature of the use of a flash card, it can be included in fixed assets.

Cost limit for accounting as part of the OS

The property may have all the features of a fixed asset and have an initial cost of not more than 40,000 rubles. Any object within this cost group the organization has the right to take into account:

• as part of fixed assets;

• as part of inventories (IPZ).

Set a specific value limit for attributing property to a particular category of assets in accounting policies for accounting purposes . Such a procedure is provided for in paragraph 5 of PBU 6/01.

If the value limit changes, its new value can only be applied to fixed assets accepted for accounting after its adjustment. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated January 10, 2012 No. 07-02-06 / 3.

An example of classifying property as fixed assets in accounting. The useful life of the property is more than 12 months

Alfa LLC purchased a drill and a vacuum cleaner for household needs. The cost of the drill (excluding VAT) was 7,500 rubles. Its useful life according to the manufacturer's instructions is 36 months. The cost of the vacuum cleaner (without VAT) is 41,800 rubles, its useful life is 48 months.

The accounting policy of the organization for accounting purposes says that objects worth less than 40,000 rubles. are included in the MPS. Therefore, upon receipt of property, the accountant of the organization took into account:

• drill - as part of the MPZ (household inventory);
• vacuum cleaner - as part of fixed assets.

Situation: Is it possible to apply different values ​​of the cost limit in relation to individual groups of fixed assets, and not to all fixed assets?

The organization has the right to establish only a single value of the cost limit. At the same time, assets whose value does not exceed the established limit can be accounted for as fixed assets.

This is explained as follows.

Assets that simultaneously meet the criteria specified in clause 4 of PBU 6/01 are classified as fixed assets. At the same time, the organization has the right to independently determine the procedure for accounting for property, the value of which does not exceed 40,000 rubles. and meets all the features of an object of fixed assets, both as part of fixed assets and as part of the inventory (paragraph 4, clause 5, PBU 6/01).

From a literal reading of clause 5 of PBU 6/01, it follows that an organization can set a single limit for recognizing asset accounting as an inventory. At the same time, the organization has the right, but is not obliged to apply a single accounting procedure for all assets that meet the criteria for referring to fixed assets.

Thus, with the established cost limit of 40,000 rubles. and subject to other conditions, individual assets or their groups can be accepted by the organization for accounting as part of fixed assets. The organization must provide for the signs of such assets or their groups in its accounting policy for accounting purposes.

An example of reflection as fixed assets of the computer equipment and computer tables acquired by the organization

In January, Alfa LLC purchased a computer and an office desk. The cost of the computer (excluding VAT) was 37,500 rubles. Its useful life according to the manufacturer's instructions is 36 months. The cost of an office table (without VAT) is 20,800 rubles, its useful life is 25 months.

The accounting policy of the organization for accounting purposes says that objects worth less than 40,000 rubles. and sharply losing their consumer qualities are taken into account in the composition of the MPZ. Therefore, upon receipt of property, the accountant of the organization took into account:

• computer - as part of fixed assets;
• office desk - as part of the MPZ (household inventory).

Depreciation and wear

Fixed assets can go to the organization:

• under a contract of sale;

• free of charge;

• as a contribution to the authorized capital;

• by barter (under an exchange agreement);

• as a result of construction (manufacturing) by contract and economic methods;

• in the form of surplus identified during the inventory.

Pay off the cost of fixed assets by accruing depreciation. Fixed assets of non-profit organizations are subject to depreciation. Such a procedure is provided for in paragraph 17 of PBU 6/01 for fixed assets that are depreciable property.

tax accounting

In tax accounting, fixed assets are understood as property (part of it) used as means of labor for the production and sale of goods (works, services) or for managing an organization. The initial cost of such property must be more than 100,000 rubles. This is stated in paragraph 1 of Article 257 of the Tax Code of the Russian Federation. Fixed assets with a useful life of more than 12 months are included in composition of depreciable property (Clause 1, Article 256 of the Tax Code of the Russian Federation). Fixed assets, the cost of which is 100,000 rubles. and less, refer to property that is not depreciable and written off as part of material costs (Clause 1, Article 256, Subclause 3, Clause 1, Article 254 of the Tax Code of the Russian Federation).

Situation: whether it is necessary to include in fixed assets the telephone number allocated to the organization under the contract for the provision of communication services?

No, it doesn `t need.

When concluding a contract for the allocation of a telephone number, the organization pays not for laying a new cable line, but for connecting to an existing telephone network. Thus, the organization does not acquire any property, does not finance capital investments, but only pays for communication services. This follows from paragraph 2 of Article 2 of the Law of July 7, 2003 No. 126-FZ. Therefore, do not include the cost of a dedicated telephone number as part of fixed assets (clauses 4 and 5 of PBU 6/01).

Include the costs of connecting to the telephone network as part of other production costs (clauses 5–10 of PBU 10/99). Write off expenses at a time as they arise (clauses 16–18 of PBU 10/99).

In accounting, make the entries:

Debit 20 (23, 25, 26, 44...) Credit 60 (76...)

- expenses for payment of communication services are taken into account;

Debit 19 Credit 60 (76...)

– reflected input VAT on purchased communication services.

In tax accounting, the costs of communication services with the allocation of a telephone number are included in other expenses associated with production and sales (subclause 25, clause 1, article 264 of the Tax Code of the Russian Federation). If the contract with the telecom operator specifies the period of its validity, take into account the costs evenly during this period. If the period is not defined, the organization has the right to independently establish the procedure for distributing these costs. This is stated in paragraph 2 of clause 1 of Article 272 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated February 6, 2006 No. 03-03-04 / 1/86.

Situation: Do I need to include in the fixed assets the parking lot that the trade organization built for customers?

Parking refers to the objects of external improvement, which in turn are fixed assets (subject to the conditions for their recognition as such). Such rules are valid both for accounting purposes and for tax purposes (paragraphs 4–5 of PBU 6/01, paragraph 1 of article 257, paragraph 1 and subparagraph 4 of paragraph 2 of article 256 of the Tax Code of the Russian Federation).

A similar conclusion is contained in the letters of the Ministry of Finance of Russia dated November 15, 2006 No. 03-03-04 / 2/241, dated May 30, 2006 No. 03-03-04 / 1/487, dated April 25, 2005 No. 03-03 -01-04/1/201.

Situation: whether it is necessary to include a local area network in fixed assets?

Yes, you do (subject to certain conditions).

A detailed list of objects that can be classified as fixed assets is given in the All-Russian Classifier of Fixed Assets (OKOF). According to it, local networks belong to the group "Electronic computing equipment" with the general code 14 3020000, namely "Computer networks" - code 14 3020191.

Thus, a computer network (including a local one) must be recognized as an object of fixed assets if the conditions for its recognition as such in accounting and tax accounting are met.

Situation: how to reflect formwork in accounting and tax accounting?

The reflection in accounting and tax accounting of formwork (a structure that is a form for laying and maintaining a concrete mix) depends on its turnover rate. There are formwork:

• single use: individual elements of fixed formwork (for example, panels, panels, plates remaining after concreting in the structure) and formwork for unique, non-repeatable structures;

• multiple use (for example, universal formwork for monolithic structures).

Separate elements of fixed formwork are used at a time, so reflect them:

• in accounting - as part of materials (clause 2 PBU 5/01);

• when calculating income tax - as part of material expenses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

In accounting, write off its cost as expenses at the time of release into operation (clause 93 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2008 No. 119n). In tax accounting, an organization has the right to independently determine the procedure for writing off reusable formwork, taking into account the period of its use and other economic indicators. For example, at a time or evenly over several reporting periods (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

See more on this.How to reflect in accounting the release of materials into operation (production) .

Formwork for unique, inimitable structures in accounting, refer to special equipment and include in the composition of materials. This is explained by the fact that such devices have individual unique characteristics and are designed to perform non-standard technological operations, therefore they are taken into account according to special rules (clause 2 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n).

In accounting, depending on the accounting policy, write off the cost of this property at a time or evenly over the period of use (clauses 11, 24 and 25 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). In tax accounting, the organization has the right to independently determine the procedure for writing off unique formwork, taking into account the period of its use and other economic indicators. For example, at a time or evenly over several reporting periods (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

Accounting for reusable formwork depends on the period of its intended operation. At the same time, formwork can only be credited as a single inventory object (clause 6 PBU 6/01, article 323 of the Tax Code of the Russian Federation). This is explained by the fact that the components of the formwork set outside the assembled structure, as a rule, cannot be used separately and are not able to independently bring an economic effect.

If the organization plans to use reusable formwork for a period not exceeding 12 months, classify this property:

• in accounting - in the composition of materials (clause 2 PBU 5/01);

• when calculating income tax - as part of material expenses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

If the organization plans to use reusable formwork for a period exceeding 12 months, then include such property:

• in accounting - as part of fixed assets, provided that the cost of formwork is more than 40,000 rubles. (or exceeds another limit established in the accounting policy) (clause 4 PBU 6/01), or in the composition of materials if the cost of formwork does not exceed the established limit (clause 2 PBU 5/01, clause 5 PBU 6/01) ;

• when calculating income tax - to the composition of depreciable property, provided that the cost of the formwork exceeds 100,000 rubles. (and respected other necessary conditions for the recognition of property as depreciable ) (clause 1 of article 256 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 13, 2011 No. 03-03-06 / 1/421), or as part of material costs, if the value of the property does not exceed the established limit (subclause 3 p. 1 article 254 of the Tax Code of the Russian Federation).

To calculate depreciation on property, it is necessary to establish the useful life of the formwork.

In accounting, this can be done based on:

• the expected life of the formwork;

• expected physical wear, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system;

• regulatory and other restrictions on the use of the facility.

When calculating income tax, since formwork is not named in the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, its useful life should be determined based on:

• technical conditions;

• manufacturer's recommendations.

This procedure follows from the provisions of paragraph 20 of PBU 6/01 and paragraph 6 of Article 258 of the Tax Code of the Russian Federation.

Advice: in order to approximate the accounting and tax accounting of reusable formwork, it is advisable to state in the organization's accounting policy that the useful life of property not included in the Classification is determined based on the manufacturer's recommendations.

In the future, when accepting the purchased formwork for accounting, it can be indicated in the manager’s order that the useful life of the formwork is determined based on the manufacturer’s recommendations, taking into account the needs of creating a specific structure at a specific facility.

At the same time, attach the necessary calculation to the order of the head, in which you reflect:

• normative turnover (according to the formwork passport);

• construction period and the planned number of pouring cycles.

Comparing all the above data, set the useful life of the formwork.

The legality of such actions is confirmed by arbitration practice (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation of April 16, 2008 No. 4295/08, the decision of the FAS of the Ural District of December 3, 2007 No. F09-9785 / 07-C3).

If some parts of the formwork set wear out during its operation and require replacement, the accounting for the acquired formwork parts depends on which assets the formwork is accounted for.

If the formwork is accounted for as fixed assets, then the cost of the parts required for replacement is attributed to:

• for the initial cost of the fixed asset (if the work is qualified as modernization or reconstruction) (clause 26 PBU 6/01, clause 2 article 257 of the Tax Code of the Russian Federation);

• in the expenses of the current period, if there is a repair (clause 13 PBU 6/01, article 260, article 324 of the Tax Code of the Russian Federation).

If the formwork is included in the composition of the materials, then the cost of the parts required for replacement should be attributed to the expenses of the current period as part of material costs (clause 93 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2008 No. 119n, subparagraph 2 clause 1 article 254 of the Tax Code of the Russian Federation).

In the modern world, enterprises of all organizational legal forms use fixed assets in the course of their activities. The number of varieties of these assets is increasing every day. Thus, a distinction was made between fixed assets into active and passive forms. In view of this, accounting for fixed assets has acquired its own subtleties and nuances. The following article will reveal the meaning of fixed assets, the rules for their accounting, inclusion in reporting, and, finally, help to understand their active and passive forms.

The meaning of the term "fixed assets"

The term "fixed assets" means one of the types of assets that repeatedly takes part in the procedure for the manufacture of products, operated for a period of more than twelve months.

A feature is the rule according to which the value of these assets is transferred to finished products not immediately (as current assets), but gradually, monthly, through the implementation of depreciation charges.

Fixed assets in accounting

Accounting for fixed assets is full of specifics. Fixed asset items are registered at their primary cost. This cost is calculated by summing up all the costs for the purchase or construction of the object. Deregistration is carried out at the residual value. This cost is formed using the difference between the primary cost and the accumulated depreciation amount.

To concentrate information and record fixed assets in the accounting system, the following accounts are usually distinguished:

• Account 01 "Fixed assets" - for accounting for objects that have come into operation;
• Account 08 "Investments in non-current assets" - to reflect the costs of purchasing or creating objects;
• Account 07 "Equipment for installation" - to account for objects that need installation;
• Account 02 "Depreciation of fixed assets" - for accounting for depreciation charges.

Depreciation of fixed assets

The term "depreciation" means a partial monthly transfer of the cost of an object to the finished product. The process of such transfers must be carried out monthly and can be performed in several ways:

• Linear method (used to determine the monthly amount of depreciation, with this method, the primary cost of the object must be multiplied by the depreciation rate and divided by twelve);
• By the sum of the numbers of years of useful work (calculation occurs by dividing the number of years until the end of useful life by the total number of years of useful life; after that, it is necessary to produce the product of the total and the primary cost);
• Decreasing balance method (the amount of monthly depreciation is calculated using the following actions: the product of the residual value, the accelerating indicator and the depreciation rate; as well as dividing the resulting result by twelve hundred and one hundred);
• The method is directly proportional to the number of manufactured products (you can determine the amount of the monthly depreciation amount by multiplying the primary cost by the ratio of the number of products manufactured during the period to their planned production quantity on this equipment).

The administration of the company (guided by regulations, legal acts and recommendations) independently determines which of the above methods to apply specifically for each object.

Fixed assets on the balance sheet

The cost of fixed assets must be reflected in the financial statements. For this purpose, in the balance sheet (in the first section, called "Non-current assets") there is a line encrypted with code 1150 "Fixed assets".

According to these lines, the residual value of fixed assets is indicated. Information on the residual value of the annual accounts is given for the last three years.

Separation of fixed assets: active and passive forms

For convenience, depending on the degree of involvement in the procedure for creating finished products, fixed assets should be divided into forms:

• active form. It includes objects, the effective operation of which directly affects the result of the process of manufacturing products;
• passive form. This form includes such facilities that are operated to create favorable working conditions, they are not directly related to the process of manufacturing products (or providing services).

But, depending on the specifics of the activities of a particular company, different fixed assets may be included in each of the forms.

For the sake of understanding, here are two situations:

1. A company specializing in the provision of cargo transportation services will classify a truck as an active form, and an electric stove used for catering personnel as a passive form;
2. A company whose main activity is the provision of catering services will do exactly the opposite: the electric stove will be attributed to the active form, and the truck to the passive form.

Therefore, in order to make the correct division into active or passive forms of fixed assets, it is required to take into account the specialization of the enterprise.