E.O. Kalinchenko, economist-accountant

Repair or upgrade?

Criteria for classifying OS restoration work as repair or upgrade

There is no doubt about the repair nature of the work, when it comes simply to replacing a broken part with the same new one. But if instead of exactly the same you install a part with better characteristics, questions already arise. What can we say about scheduled repairs, the task of which is not to eliminate, but to prevent malfunctions. But for many industrial and transport enterprises, a breakdown is an emergency. And during the repair, they, as a rule, change not already broken, but also heavily worn parts. Well, the line between overhaul and modernization is often generally illusory.

Therefore, the question of the difference between repair and modernization (speaking of modernization, we will also mean reconstruction, completion, additional equipment, technical re-equipment) arises quite often. And he is very principled.

What is the difference between renovation and modernization

Of course, it is more profitable for you to qualify the work on restoring the OS as a repair. After all, the cost of it can be written off at a time O p. 27 PBU 6/01 "Accounting for fixed assets", approved. Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; paragraph 1 of Art. 260 Tax Code of the Russian Federation. Whereas during modernization they will have to be written off over a certain period through depreciation, having previously increased the initial cost of O WITH clause 27 PBU 6/01; paragraph 2 of Art. 257 Tax Code of the Russian Federation. And for the same reason, on the contrary, the tax authorities tend to see signs of modernization in the repair work.

Unfortunately, minimizing the risk of disputes is not so easy. The same work can be performed as part of both repair and modernization. On what does the qualification of such work depend? From the purpose of their implementation. And from the resulting consequences for the OS.

Modernization- it is always an improvement, improvement of the initial (creation of new) technical and economic characteristics of the operating system. And if we focus on the definition of modernization (reconstruction, completion, retrofitting, technical re-equipment), which is given by the Tax Code of the Russian Federation, then as the characteristic consequences of modernization, in addition to the actual improvement in the characteristics of the OS, we can designate, for example R paragraph 2 of Art. 257 Tax Code of the Russian Federation:

• <или>change in the technological or service purpose of the OS;
• <или>increasing the load characteristics of the OS;
• <или>increase in OS performance;
• <или>changing the nomenclature, improving the quality of products manufactured using this OS.

Target repair work- restoration and maintenance of the operating system, its performance, the original technical and economic characteristics of the operating system. However, their implementation may also have side effects in the form of improving the characteristics of the OS. How to qualify the work in this case, we will talk further separately. Also, the question of confirming the repair goal deserves special attention, when obsolescence is added to the physical wear of the part.

But first, we note that the cost of carrying out work is not a criterion for classifying them as repair or carried out as part of modernization. The Ministry of Finance pointed this out more than once in its explanations. n Letters of the Ministry of Finance of Russia dated April 22, 2010 No. 03-03-06 / 1/289, dated March 24, 2010 No. 03-03-06 / 4/29. Therefore, you have the right to take into account as repair costs the costs even in an amount comparable to the initial cost of the repaired fixed assets. And moreover - exceeding the last Yu Letter of the Ministry of Finance of Russia dated October 28, 2008 No. 03-03-06/1/609.

We confirm the repair purpose of the work

Details (designs, parts, mechanisms) of the OS often turn out to be not only physically worn out, but also morally obsolete. Replacing them solely because of obsolescence will not be considered a repair. Therefore, so that the inspectors do not have doubts about the repair nature of the work, before carrying it out, you need to draw up a defective statement. This document will confirm that your costs are aimed specifically at restoring (maintaining) the health of the OS.

To draw up a defective statement, you need to create a commission. It should include:

• accounting staff;
• employees of the operating unit;
• a repair shop specialist or a representative of the contractor who will repair the OS.

There is no unified form of the defective statement. You can develop it yourself. What should be included in it?

An example of a defective statement, see: 2010, No. 13, p. 40

First, information about the repaired OS itself. Its inventory number, technical documentation data.

Secondly, the reasons for the repair. It is necessary to indicate what the OS malfunction is or what problems are possible if the worn part is not replaced in time. Such information must be provided by an employee of the unit that operates the operating system that requires repair. Make sure that the defective statement (as well as all other documents related to the repair) does not even mention the obsolescence of the replaced part as a concomitant reason for the repair.

Thirdly, the list of restoration works. That is, what parts you need to buy, what work to do. To obtain this information, we just need a repair specialist as part of the commission.

They just wanted to fix it, but it turned out to be better

If, when repairing an OS, you replace a broken (or working, but physically worn out) part, not the same, but an improved one (especially often this happens in the case of repairing fully depreciated OS), then there is a risk that the tax authorities will consider your repair costs as modernization costs. However, the very fact of such a replacement, which did not entail the consequences characteristic of modernization, does not at all indicate its implementation. The Court has come to this conclusion more than once. s Decrees of the FAS MO dated 04/05/2011 No. KA-A40 / 1652-11; FAS ZSO dated 11/17/2010 No. A27-3324 / 2010; FAS VVO dated 12.08.2010 No. А43-1785/2006; FAS CO dated 09.02.2010 No. А14-14803/2008/500/24; FAS VSO dated 05.11.2008 No. А19-19415/06-20-Ф02-5295/08; FAS SKO dated February 18, 2008 No. F08-402 / 2008-127A.

A similar point of view (in relation to computers) was repeatedly expressed by financiers. They noted that in a computer, the replacement of any part can lead to a change in its performance. But if the replacement is caused by the need to maintain the computer in working condition and as a result of the work carried out, its functional purpose does not change, we can talk about repairs. a Letters of the Ministry of Finance of Russia dated November 14, 2008 No. 03-11-04 / 2/169, dated May 27, 2005 No. 03-03-01-04 / 4/67, dated April 1, 2005 No. 03-03-01-04 / 2 / 54.

For information on how to recalculate expenses and pay additional taxes if the repair turned out to be a modernization, read: 2010, No. 17, p. 61

True, it is impossible not to mention that the financiers also gave directly opposite explanations. Thus, the Ministry of Finance attributed the costs of replacing broken aircraft parts with new ones with improved technical characteristics to the costs of technical re-equipment of fixed assets a Letter of the Ministry of Finance of Russia dated April 18, 2006 No. 03-03-04/1/358.

Given the ambiguity of the explanations, we decided to clarify with the Ministry of Finance whether the replacement of a worn part with a more modern one can be considered a repair, since exactly the same part:

• <или>it is impossible to buy (out of production);
• <или>it is not economically feasible to install (wears out quickly, while not significantly cheaper than modern ones),

provided that as a result of the replacement (although this was not the goal), the performance of the OS is increased. And here's the answer we got.

From reputable sources

Chief Specialist-Expert of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“ In order to determine exactly whether the replacement of broken parts with more modern renovated or modernization, you need to get the opinion of a specialist servicing such equipment.
In my opinion, this situation is fully consistent with the provision of paragraph 2 of Art. 257 of the Tax Code of the Russian Federation on technical re-equipment. After all, it, in particular, includes “a set of measures to improve the technical and economic indicators of fixed assets or their individual parts based on ... substitutions obsolete and physically worn out equipment with new...».
I believe that due to the replacement of old worn parts with more modern ones, the productivity of equipment will increase, and therefore, the replacement will be considered as a technical re-equipment and will entail a change in the initial cost of the OS object.

If you think that you have carried out the repair after all, and are ready to defend your position, stock up, as experts from the Ministry of Finance advise, with the conclusion of a technical specialist that the replacement of parts is just a repair. A document (for example, a memo) with justification why you do not use the same part for repairs will not be superfluous. If these papers do not convince the tax inspector, then at least they will become an extra argument in your favor in court.

Each situation is individual, and unfortunately it is impossible to give universal advice on how to distinguish repair from modernization. One thing is clear: even if you have doubts about the repair nature of the work, you should not hope that the tax authorities will not have them. And if you are not ready to prove that it was the repair that was carried out, consider the costs as the cost of modernization.

Modernization and reconstruction is the reorganization of an object. As a result, its qualitative characteristics are improved (for example, power increases, technical capabilities expand, service life increases, etc.). As a result of completion or retrofitting, the object acquires additional capabilities (for example, the usable area of ​​the building increases) and can carry increased loads.

How to account for expenses?

The costs of modernization, reconstruction, completion and additional equipment of fixed assets are not included in the composition of "tax" and "accounting" expenses. They are attributed to the increase in the initial cost of the object. This means that expenses will reduce “tax” and “accounting” profits not at a time, but over a long period of time (as they accrue to the fixed depreciation asset).

And yet, 10 percent of the initial cost of fixed assets is allowed to be written off as “tax” expenses immediately in the reporting (tax) period in which the company begins to depreciate them (clause 1.1 of article 259 of the Tax Code of the Russian Federation). The same can be done with modernized (completed, retrofitted) facilities.

This procedure is called "depreciation premium".

Example

In February of the reporting year, Aktiv CJSC purchased a computer, the initial cost of which was 30,000 rubles. In the same month, the company put the object into operation and modernized it: improved the technical characteristics of the computer, replacing the processor with a more powerful one and installing a DVD drive. The work was done by a third party. The cost of work (including the cost of new parts) amounted to 8,000 rubles. (excluding VAT).

Thus, the initial cost of the computer, taking into account the costs of modernization, amounted to 38,000 rubles. (30,000 + 8,000). It was at this cost that the computer was reflected in both accounting and tax accounting.

In the accounting and tax accounting policy of "Asset" it is written that the depreciation of fixed assets is charged on a straight-line basis.

Term beneficial use computer - 4 years (48 months). This means that the monthly depreciation rate is 2.08% (100%: 48 months). Accordingly, the monthly amount of "accounting" depreciation will be 790.4 rubles. (38,000 rubles X 2.08%). This amount was reflected in accounting in March of the reporting year.

In tax accounting, the "depreciation premium" was accrued:

38 000 rub. X 10% = 3800 rubles.

In addition, the monthly amount of “ordinary” depreciation must be reflected in tax accounting. Its sum is:

(38,000 rubles - 3,800 rubles) X 2.08% \u003d 711.36 rubles.

The amount of "tax" depreciation (711.36 rubles) must be taken into account in March of the reporting year, as well as in subsequent months - until the computer is fully depreciated.

Thus, in March of the reporting year, the following amounts will be reflected in the company's expenses:

In accounting - 790.4 rubles;

In tax accounting - 4511.36 rubles. (3800 + 711.36).

Please note: for fixed assets that the company received free of charge, it is impossible to accrue a “depreciation premium”.

Differences between reconstruction and repair

It is very important to distinguish between the costs of reconstruction and the costs of repairing fixed assets. The fact is that the cost of any repair (current, medium or capital) can be immediately and completely included in the cost. This rule applies to both accounting and tax accounting.

Therefore, it is much more profitable for the company to have the work carried out classified as a repair.

The main difference between reconstruction and repair is that as a result of reconstruction, the qualitative characteristics of the object change. Namely:

The productivity or capacity of the fixed asset increases;

Its functionality is changing.

As a result of the repair work, the qualitative characteristics of the equipment (buildings, structures) remain the same. The purpose of the repair is to keep the facility in working order. Therefore, any costs for the maintenance of fixed assets (technical inspection, maintenance, troubleshooting and breakdowns) are repair costs.

In practice, disagreements with the tax authorities arise precisely because the inspectors are trying to “bring” certain repairs under reconstruction. And the task of an accountant is to prove the opposite.

However, it is unlikely that this will be possible if the word “reconstruction” appears in the contract with the repair company. In this case, you will have to prove that there was no actual reconstruction (which in itself is extremely difficult). Therefore, it is better to refuse such formulations.

Example

The commercial firm repaired the production equipment. All repair costs were included in "tax" costs. In the contract and invoices, the work performed was called "technological modernization and reconstruction of equipment."

When checking this, the inspectors drew attention to this and excluded repair costs from the composition of the “tax” costs. They argued their position as follows: it does not follow from the documents that the work performed did not correspond to the name of the contract. And the company did not provide any evidence that the work was exclusively related to the repair.

The matter went to court, and the judges supported the controllers. In their opinion, in such a situation it is necessary “to proceed from the literal interpretation of the text of the documents” (see the resolution of the Federal Antimonopoly Service of the North-Western District of March 21, 2001 No. A56-996 / 00).

If everything is more or less in order with the documents, the company is no longer obliged to prove the legitimacy of writing off certain expenses in tax accounting. If the inspectors do not agree with something, it is they who must argue their position. As practice shows, controllers have much less chances here.

Example

The manufacturing company has repaired the roof. Tax inspectors considered this a reconstruction and excluded all expenses from the “tax” costs. The firm appealed to the court, which upheld it.

The inspectors were unable to provide any evidence that the company's expenses were related to the reconstruction (Decree of the Federal Antimonopoly Service of the North-Western District of February 14, 2000 No. A56-21964 / 99).

Inspectors often fail even in those cases when, it would seem, they have much more chances of winning.

Example

The company paid for the redevelopment of the building, as a result of which the areas of individual premises increased. The inspectors regarded it as a reconstruction. However, the judges did not support them.

In the opinion of the arbitrators, “during the reconstruction, the area of ​​the entire building as a whole, and not its individual premises, should increase” (decree of the Federal Antimonopoly Service of the Moscow District of October 8, 2002 No. KA-A40 / 6684-02).

It is also not easy for inspectors in those cases when, after the work, the purpose of the building does not change. The main thing is that the word "reconstruction" does not appear in primary documents.

Example

The cinema opened a cafe and a shop in its building. Under an agreement with a construction company, it was about the repair of premises. The inspectors did not agree with this and all the costs of equipping the cafe were regarded as reconstruction. In their opinion, there was a re-profiling of the cinema.

The judges found this unconvincing. As stated in the court decision, “the placement of a cafe and a shop in the cinema building did not change its essence as an object of culture” (Decree of the Federal Antimonopoly Service of the East Siberian District of December 26, 2001 No. A19-875 / 01-41-Ф02-3212 / 01 -C1).

Correct qualification various kinds work on the restoration of fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, additional equipment, on the other, is a necessary condition for high-quality financial planning in an institution. Ultimately, the acceptance and fulfillment of budget obligations, the reflection of operations in budget accounting and reporting, and the calculation of taxes depend on this.

It is no secret that in cases of all types of repairs, the costs are written off to the current expenses of the institution, and in the case of reconstruction, modernization and additional equipment, they are attributed to an increase in the initial cost of fixed assets. However, it is often very difficult to distinguish between these concepts in practice. Consider the main approaches to the definition of these types of work.

Terminology

• modernization -
• retrofitting -

• trouble-shooting;
• Finishing work.

Table 1
Functional purpose of the fixed asset

An object	Main functions
Building
Fence, fence
Highway
Automobile
Computer	2. Store information.

Repair

traditionally differ different levels average

The term "reconstruction"

The term "modernization"

The term "equipment"

Work planning

Goal definition

APPLICATION FOR REPAIR, RECONSTRUCTION, MODERNIZATION, ADDITIONAL EQUIPMENT

Object name	Inventory number		Cause	Planned events	Planned result
	333222333
VAZ-21114 car	555666555			Do-it-yourself repair	Recovery
automated workplace(computer included)		555666777
House of culture building		777888999	The roof is leaking	Replace soft roof
House of culture building		777888999			Performance Improvement

and finishing works

table 2
Reflection in the budget accounting of works on repair, reconstruction, modernization, additional equipment

No. p / p	Contents of operation	Accounting entry 1
		debit budget account
1	2	3	4
		KRB 0 401 01 225 KRB 2 106 04 340	KRB 0 302 08 730
		KRB 0 401 01 226 KRB 2 106 04 340	KRB 0 302 09 730
		KRB 0 105 00 340	KRB 0 302 22 730
	in terms of budgetary funds;	KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340	KRB 0 105 00 440
		KRB 0 106 01 310	KRB 0 302 19 730
		KRB 0 106 01 310	KRB 0 302 09 730
		KRB 0 105 00 340	KRB 0 302 22 730
		KRB 0 106 01 310	KRB 0 105 00 440
		KRB 0 101 00 310	KRB 0 106 01 410

Repair, reconstruction, modernization, retrofitting - how to correctly distinguish, plan and take into account costs

The correct qualification of various types of work on the restoration of fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a necessary condition for high-quality financial planning in an institution. Ultimately, the acceptance and fulfillment of budget obligations, the reflection of operations in budget accounting and reporting, and the calculation of taxes depend on this. It is no secret that in cases of all types of repairs, the costs are written off to the current expenses of the institution, and in the case of reconstruction, modernization and additional equipment, they are attributed to an increase in the initial cost of fixed assets. However, it is often very difficult to distinguish between these concepts in practice. Consider the main approaches to the definition of these types of work.

Terminology

Many normative legal acts begin with definitions of concepts and terms used in the document. For example, Art. 6 BC RF, Art. 8 and 11 of the Tax Code of the Russian Federation, Art. 15 and 20 of the Labor Code of the Russian Federation. In cases where there is no clear and unambiguous definition for key terms, the application of legislative norms in practice raises a lot of questions and controversial situations.

This was the case until recently with regard to the issue of delimitation by a budgetary institution of work on repair, reconstruction, modernization, and additional equipment. Until 2009, neither the Instruction on Budget Accounting, nor the legislation on accounting in general, nor the legislation on budget classification contained these concepts.

In 2009, the Ministry of Finance of Russia for budgetary institutions developed Guidelines on the application of KOSGU (system letter of the Ministry of Finance of Russia dated July 21, 2009 No. 02-05-10 / 2931), which contained, in particular, clear definitions of the terms "reconstruction", "modernization", "additional equipment" in order to correctly allocate costs to items ( subarticles) KOSGU. In the same letter, the distinctive characteristics of the repair work were given.

In the system letter on the procedure for applying KOSGU in 2010 (letter of the Ministry of Finance of Russia dated February 05, 2010 No. 02-05-10 / 383), similar definitions are given for operations that increase the value of an item of fixed assets:

• reconstruction is a change in the parameters of capital construction objects, their parts (height, number of floors, area, indicators of production capacity, volume) and the quality of engineering and technical support. This definition completely coincides with the one given in paragraph 14 of Art. 1 of the Town Planning Code of the Russian Federation;
• modernization - a set of works to improve the object of fixed assets, leading to an increase in the technical level and economic characteristics of the object, carried out by replacing its structural elements and systems with more efficient ones;
• retrofitting - the addition of fixed assets with new parts, details and other mechanisms that will form a single whole with this equipment, give it new additional functions or change performance indicators, and their separate use will be impossible.

At the same time, the said Letter defines that the concept of "repair" includes, among other things:

• trouble-shooting;
• maintenance of technical, economic and operational indicators at the initially envisaged level;
• carrying out non-capital redevelopment of premises;
• Finishing work.

Functional purpose of the fixed asset

Further, when considering the principles that make it possible to draw a line between different types of work, the concept of “functional purpose of a fixed asset” will be repeatedly used. Before qualifying the type of work, it is necessary to clearly articulate what the fixed asset is intended for, and then determine how the performance of these functions will change as a result of the work. At first glance, it seems that it is not difficult to give such a definition (see Table 1).

Table 1
Functional purpose of the fixed asset

An object	Main functions
Building	1. Provide weather protection. 2. Ensure the safety of property. 3. Provide conditions for the activities of people. 4. Provide conditions for the operation of equipment.
Fence, fence	1. Mark the boundaries of the site. 2. Restrict access to the site.
Highway	1. Ensure the movement of cars. 2. Ensure safety when moving cars. 3. Provide comfort when moving cars.
Automobile	1. Ensure the movement of people and goods. 2. Ensure safety when moving people and goods. 3. Ensure the protection of people and goods from atmospheric phenomena. 4. Ensure the safety of the property in the car.
Computer	1. Process information - transform information of one type into another. 2. Store information.

Having formulated the purpose of the fixed asset in this way, it becomes easier to analyze various situations. For example, in relation to buildings, what conditions should be created for people? - Lighting, water, sewerage. But does the type of wallpaper or the material of the ceiling decoration belong to the necessary conditions for work?

The following sections will show how the definition of the functionality of a fixed asset becomes the key to delineate different types works.

Repair

The concept of "repair" includes not only troubleshooting, but also maintaining the performance of the facility. In other words, repair work is aimed at restoring the full performance of the object of its functions.

Even if as a result of the repair there was an improvement in the characteristics of the object, its value does not increase. This provision is especially relevant in relation to computer technology, the generations of which are changing very quickly.

traditionally differ different levels repairs: current, average and capital. At the same time, there is no unambiguous distinction between these concepts in the legislation. For example, in the Town Planning Code of the Russian Federation, the term "overhaul" occurs repeatedly, but its definition is not given. Since there are no differences between current and major repairs in terms of the application of budget classification and the procedure for maintaining budget accounting, the accountant does not need to distinguish between such expenses.

At the same time, it is necessary to take into account the fact that in practice construction organizations capital repairs often mean a set of works to improve capital construction facilities, which does not correspond to the terminology defined by budget legislation.

Finishing work can be distinguished as a separate type of repair. There is no definition of this term in the system letters of the Ministry of Finance of Russia, but its meaning can be understood from the above list of works. Finishing works are works that are not caused by the restoration of the object, but do not lead to an improvement in its main characteristics, for example, painting in a different color.

Basically, the term “finishing work” is applied to capital construction objects, but by analogy it can also be attributed to vehicles (a car can also be painted in a different color without the purpose of restoration) and to any other property, when the work concerns only changing the appearance of the object.

It is precisely the definition of the functional purpose of the fixed asset that will help to distinguish between finishing work and work leading to the improvement of the fixed asset. If the work does not affect the quality of the performance of the main functions and does not add new functions, then such work can be classified as finishing.

Reconstruction, modernization, additional equipment

The term "reconstruction" applies exclusively to capital construction projects. Therefore, it is not possible to reconstruct a car or a personal computer. Only a building or structure can be reconstructed. Reconstruction involves changing the parameters of an object. Reconstruction also includes improving the quality of engineering and technical support, but the content of these works is not explained in the regulatory documents.

The term "modernization" involves the replacement of nodes, and these nodes must be in good condition. If a faulty unit is replaced, then such work is not an upgrade, but a repair. If no nodes are replaced, then such work is retrofitting.

Thus, for the correct use of the term "modernization", it should be clearly understood what it means to replace a good part: the part must be good before replacement, but does not have to remain so after dismantling.

The term "equipment" involves an inherent improvement in an item of property, plant and equipment. It follows from this that new parts added to the object must, firstly, be difficult to separate, and secondly, give the object new properties.

Work planning

An important task at the stage of work planning is setting goals and determining the scope of work.

Goal definition

In order to correctly determine which category of work, repair or reconstruction (modernization, retrofitting), the operation that the institution plans to carry out belongs to, first of all, it is necessary to determine the goal.

If the original purpose of the work is to restore working capacity or specifications, or external changes that do not affect the quality of the object's performance of its functions, which means that repairs are being carried out.

If the purpose of the work is to improve the main characteristics of a serviceable object or adding new features, this means that they can be classified as reconstruction, modernization or retrofitting. In this case, further it is necessary to decide on the choice of one of the three types of operations. If the operation involves the replacement of components or parts, then this is a modernization (or reconstruction). If the operation involves the addition of nodes and parts, then this is additional equipment (or completion).

Justification of the need for expenses for the work

In order to exclude unnecessary questions about the feasibility of carrying out repair and other work during control and auditing activities, as well as to streamline all operations with property, including the restoration of fixed assets, it is recommended that the institution establish the following procedure at the accounting policy level:

• To appoint by a separate order (instruction), without including in the text of the accounting policy itself, persons responsible for the operation of various types of property under operational management, use, lease, etc. However, such persons do not have to be financially responsible. For example, the person who owns the computer may be the person responsible for the computer, and a specially designated qualified person may be responsible for the operation of all computers in the institution.
• To oblige persons responsible for the operation of property objects to monitor their technical condition, as well as to draw up applications for repairs, reconstruction, modernization, and additional equipment. Determine that the specified work is not performed without a corresponding request approved by the manager.
• Set up an application form. A sample of filling out the tabular part of the application is given below (the header should contain the details of the institution, date and number, the signature of the head, and the basement - the signature of the person responsible for the operation of the property).

Object name	Inventory number		Cause	Planned events	Planned result
Automated workstation (computer included)	333222333		The image on the monitor is fuzzy, “floats”, cannot be eliminated by adjustments	Diagnostics and repair, if necessary, by means of a third-party organization	Recovery
VAZ-21114 car	555666555		Knocking in the front suspension - silent blocks collapsed	Do-it-yourself repair	Recovery
Automated workstation (computer included)		555666777	System resources - volume random access memory- not sufficient to use the "AAA" program	Retrofitting additional RAM	Ability to use the AAA program
House of culture building		777888999	The roof is leaking	Replace soft roof	Recovery of performance
House of culture building		777888999	Rain and melt water flowing from the roof fills the porch, the steps are covered with ice and collapse, injuries are possible	Build a canopy over the porch	Performance Improvement

The person responsible for the operation of the property must draw up applications, whether or not funds are available to carry out the proposed activities. The introduction into practice of the establishment of such a procedure for planning repair and other work will solve not only the problems of substantiating costs during control and auditing activities, but also systematizes all the activities of the institution for the maintenance and maintenance of property. Also, when developing an accounting policy, it is advisable to make a decision regarding requests for the replacement of consumables (toner, cartridges) and routine maintenance.

At the stage of planning work on reconstruction, modernization, additional equipment, it is necessary to take into account the requirements of Art. 34 of the RF BC, which establishes the principle of effectiveness and efficiency in the use of budgetary funds. And local governments receiving interbudgetary transfers (with the exception of subventions) should also take into account the requirements of Art. 136 BK RF. In other words, it is necessary to be ready to justify the feasibility of the improvements made to the property and finishing works as well as the fact that the ongoing improvements are aimed specifically at better implementation of the main activities of the institution. For example, what institution could indicate the reason when drawing up an application for work on installing a car radio in a car (if it was not in the factory delivery)?

Features of concluding contracts for the performance of work

When planning repair and other work, making cash expenses, as well as during control and auditing activities, various conflict situations often arise. Many of these situations can be avoided if we follow a simple principle: the KOSGU item, to which the costs of the contract will be charged, is determined by what is the result of the execution of the contract.

This principle implies that the KOSGU article is determined depending on what has changed in the institution itself as a result of the implementation of the contract. This principle is very simple, but, unfortunately, in practice there are situations of its deep misunderstanding. Typical mistakes are:

• mistake number 1 - the definition of the article of KOSGU, depending on what happened to the performer;
• mistake number 2 - determining the article of KOSGU, depending on what happens in the institution later.

Of particular difficulty for an accountant, and for an employee of the planning and economic service, and for a lawyer of an institution, is the development of the correct procedure when, within the framework of the same transaction, operations are performed both to restore an object of fixed assets and to improve it. In this case, it is necessary, clearly and consistently applying the above principles, to divide by tasks and amounts the repair and restoration work and improvement work within the framework of one contract or conclude several different contracts.

If it is necessary to single out different types of work within the framework of one contract, then this should be done in the “Subject of the contract” section, clearly indicating two (or more) types of work, as well as in the “Amount of the contract” section, indicating the cost of the relevant types of work. Consequently, the performer will report for the work performed with different documents: one act for repair work and another for improvement work.

The same situations may arise during large-scale reconstruction of buildings or restoration of monuments. When analyzing specific cases, some of the entire complex of reconstruction works can be qualified as repair and restoration work, will be partially paid for by sub-article 225 of KOSGU and will not lead to an increase in the cost of the building for the entire amount of work performed under the contract. And during the restoration of the monument, a significant improvement can also be made, requiring the application of Article 310 of KOSGU in some part of the contract amount and leading to an increase in the cost of the monument.

Reflection in the budget accounting of works on repair, reconstruction, modernization, additional equipment

table 2
Reflection in the budget accounting of works on repair, reconstruction, modernization, additional equipment

No. p / p	Contents of operation	Accounting entry 3
		debit budget account	budget accounting credit
1	2	3	4
	Acceptance of the cost of services (works) of the contractor for the repair or restoration of working capacity or finishing works (including the cost of the contractor's own materials).	KRB 0 401 01 225 KRB 2 106 04 340	KRB 0 302 08 730
	Acceptance of the cost of services (works) for the development of project documentation for repair work.	KRB 0 401 01 226 KRB 2 106 04 340	KRB 0 302 09 730
	Acquisition under a separate transaction of materials for the production of repair work.	KRB 0 105 00 340	KRB 0 302 22 730
	Write-off of own materials used for repair work. in terms of budgetary funds; in terms of targeted extrabudgetary funds; in terms of funds from business activities	KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340	KRB 0 105 00 440
	Acceptance of the cost of services (works) of the contractor for reconstruction, modernization, additional equipment (including the cost of the contractor's own materials).	KRB 0 106 01 310	KRB 0 302 19 730
	Acceptance of the cost of services (works) for the development of project documentation for reconstruction, modernization, retrofitting.	KRB 0 106 01 310	KRB 0 302 09 730
	Acquisition under a separate transaction of materials for the performance of works on reconstruction, modernization, additional equipment.	KRB 0 105 00 340	KRB 0 302 22 730
	Write-off of own materials used for work on reconstruction, modernization, additional equipment.	KRB 0 106 01 310	KRB 0 105 00 440
	Increase in the cost of fixed assets as a result of reconstruction, modernization, additional equipment.	KRB 0 101 00 310	KRB 0 106 01 410

1 The application is made separately for each item of fixed assets. The table shows examples of filling out an application for different types of work.

2 In digits 18, 22, 23 of the budget accounting account number, the corresponding codes for the type of activity and analytical account are indicated.

3 The application is made separately for each item of fixed assets. The table shows examples of filling out an application for different types of work.

4 In digits 18, 22, 23 of the budget accounting account number, the corresponding codes for the type of activity and analytical account are indicated.

If an institution carries out repairs, reconstruction, modernization, additional equipment, then in order to accounting For a state, budgetary or autonomous institution, it is important to distinguish between these concepts, plan and take into account costs.

Terminology

The definition of repair, reconstruction and modernization terminology for accountants raises a lot of questions. The concepts of reconstruction, retrofitting and modernization are given in the Tax Code of the Russian Federation.

Let's define the concepts:

Repair- this is troubleshooting to maintain the OS in working order (Letter of the Ministry of Finance dated 04/22/2010 N 03-03-06 / 1/289).

Repairs are subdivided into (Letter of the Ministry of Finance dated February 25, 2009 N 03-03-06 / 1/87, paragraph 3.4., 3.11. Regulations of the USSR Gosstroy dated December 29, 1973 N 279 "On approval of the Regulations on the scheduled preventive maintenance of industrial buildings and structures"):

Current - elimination of breakdowns, damages and malfunctions;

Capital - costly and / or long-term measures aimed at maintaining the health of the operating system: changing faulty, damaged or worn-out structures and parts of the operating system, incl. replacing them with more durable and economical ones.

Reconstruction- reorganization of the OS facility, associated with the improvement of production to expand capacity, increase the quantity and improve the quality of products. It is carried out under the reconstruction project. Reconstruction is usually understood as the reorganization of buildings (buildings, structures) (clause 2, article 257 of the Tax Code of the Russian Federation).

Modernization- improvement of the OS object in order to change its purpose, increase the workload, expand the scope of use (clause 2, article 257 of the Tax Code of the Russian Federation).

Additional equipment- addition of the object with parts (parts, mechanisms, units), as a result, the OS acquires new qualities (clause 2, article 257 of the Tax Code of the Russian Federation).

Functional purpose of the fixed asset

Further, when considering the principles that make it possible to draw a line between different types of work, the concept of "functional purpose of a fixed asset" will be repeatedly used. Before qualifying the type of work, it is necessary to clearly articulate what the fixed asset is intended for, and then determine how the performance of these functions will change as a result of the work. At first glance, it seems that it is not difficult to give such a definition (table).

Having formulated the purpose of the fixed asset in this way, it becomes easier to analyze various situations. For example, in relation to buildings, what conditions should be created for people? - Lighting, water, sewerage. But does the type of wallpaper or the material of the ceiling decoration belong to the necessary conditions for work?

The following sections will show how defining the functionality of a fixed asset becomes the key to distinguish between different types of work.

Functional purpose of the fixed asset

TO repair of OS (including capital) differs from the reconstruction, modernization and retrofitting of OS with goals and results (clause 2 of article 257 of the Tax Code of the Russian Federation, clause 27 of Instruction N 157n, Letters of the Ministry of Finance dated 04.22.2010 No. 03-03- 06/1/289, dated 12/05/2012 No. 03-03-06/1/628).

Repair

The concept of "repair" includes not only troubleshooting, but also maintaining the performance of the facility. In other words, repair work is aimed at restoring the full performance of the object of its functions.

Example 1

1. Troubleshooting:

• the car's engine is out of order, the car can't move.

2. Recovery performance:

• the car is still driving, but the engine power has noticeably dropped, fuel consumption has increased sharply, oil waste is significantly higher than the norm;
• the printer is still printing, but the print quality is poor, the printouts are fuzzy, with stripes;
• window frames still intact, but dried up so much that it is impossible to open them, it is impossible to ventilate the room.

Even if as a result of the repair there was an improvement in the characteristics of the object, its value does not increase. This provision is especially relevant in relation to computer technology, the generations of which are changing very quickly.

Example 2

1. The computer hard disk (HDD) with a capacity of 80 GB has failed. At the time of the repair, there are no longer any discs with a capacity of less than 250 GB for sale. The result was an improvement in computer performance. However, the original reason for replacing the hard drive was to fix a problem, so the cost of the computer will not increase.

2. A very old building was handed over to the institution. The entrance wooden door to the building cracked, the door frame lost its integrity. The door does not provide its functions of protecting the building from penetration strangers, as well as from atmospheric influences. A metal door of increased durability was purchased to replace it. There has been an improvement in the performance of the building, as a quality metal door provides better intrusion protection than a wooden one, as well as keeping out drafts and noise, but the root cause was the restoration of operational performance. Therefore, the value of the building does not increase.

3. As a result of hail, the slate roof was partially damaged. After that, the roof was completely covered with metal tiles. There has been an improvement in the performance of the building, as the metal tile resists weather better, but the root cause was the restoration of performance. Therefore, the value of the building does not increase.

Traditionally, different levels of repair are distinguished: current, medium and capital. At the same time, there is no unambiguous distinction between these concepts in the legislation. For example, in the Town Planning Code of the Russian Federation the term "overhaul" occurs repeatedly, but its definition is not given. Since there are no differences between current, medium and major repairs in terms of the application of budget classification and the procedure for maintaining budget accounting, the accountant does not need to distinguish between such expenses.

At the same time, it is necessary to take into account the fact that in the practice of construction organizations, major repairs often mean a set of works to improve capital construction projects, which does not correspond to the terminology defined by budget legislation.

Finishing work can be distinguished as a separate type of repair. The Ministry of Finance of Russia does not have a definition for this term, but its meaning can be understood from the above list of works. Finishing works are works that are not caused by the restoration of the object, but do not lead to an improvement in its main characteristics, for example, painting in a different color.

Basically, the term "finishing work" is applied to capital construction objects, but by analogy it can also be attributed to vehicles (a car can also be painted in a different color without the purpose of restoration) and to any other property, when the work concerns only changing the appearance of the object.

It is precisely the definition of the functional purpose of the fixed asset that will help to distinguish between finishing work and work leading to the improvement of the fixed asset. If the work does not affect the quality of the performance of the main functions and does not add new functions, then such work can be classified as finishing.

Example 3

1. Seat upholstery reupholstery in a car does not affect the performance of its main functions - the movement of people and goods. Consequently, these will be works on the maintenance of property - either repair and restoration, or finishing.

2. Replacing the bars on the fence does not affect the performance of its main functions - to mark the boundary of the site and prevent it from crossing (unless, of course, the height of the fence has increased). Consequently, these will be works on the maintenance of property - either repair and restoration, or finishing.

Reconstruction, modernization, additional equipment

The term "reconstruction" is used when expanding or changing the capabilities of a fixed asset.

Reconstruction involves changing the parameters of an object. Reconstruction also includes improving the quality of engineering and technical support, but the content of these works is not explained in the regulatory documents.

Example 4

Internal redevelopment of premises by installing light non-capital partitions is not a reconstruction, but refers to finishing work, since the parameters of the building as a capital construction object do not improve.

Installing an additional second interior door at the entrance to the building will not be a renovation, although it will increase the cost of the object under the retrofitting category, since the second door improves winter weather protection and adds intrusion protection.

The term "modernization" involves the replacement of nodes, and these nodes must be in good condition. If a faulty unit is replaced, then such work is not an upgrade, but a repair. If no nodes are replaced, then such work is retrofitting.

Thus, for the correct application of the term "modernization", it should be clearly understood what it means to replace a good part: the part must be good before replacement, but does not have to remain so after dismantling.

Example 5

1. Replacing a good CD-ROM drive on your computer with a new DVD-ROM would be an upgrade, as it would change a good part. If the defective CD-ROM drive is replaced with a new DVD-ROM drive, this should be considered a repair.

2. Adding RAM to a computer is not a modernization, since in this case no nodes are released, but the object is retrofitted.

The term "equipment" involves an inherent improvement in an item of property, plant and equipment. It follows from this that new parts added to the object must, firstly, be difficult to separate, and secondly, give the object new properties.

Example 6

1. Finishing works in the building, even the most seemingly changing its appearance, for example, the installation of an external "ventilated facade", the installation of false ceilings inside the premises, do not give the building any new functions beyond the main one - weather protection and ensuring the safety of the property located . Therefore, finishing works are not retrofitting.

2. Installing an optional roof rack on the car is not retrofitting, since the roof rack is easily removed.

3. Installing a towbar on a car is an additional equipment, since the towbar gives the car new opportunities (towing a trailer) and is not easily removable.

4. The application of road markings, of course, increases road safety, but road markings cannot be considered an integral improvement, since they are erased after 1-2 months. Consequently, the work of marking does not lead to an increase in the cost of the road.

Actual question

Does installing software increase the cost of a computer?

To understand this issue, we use the definitions of reconstruction, modernization and retrofitting. So, these works do not relate to reconstruction, since the computer is not an object of capital construction. Upgrading is also excluded, since when installing programs, even if a replacement program is installed, no components and parts are released from the computer. Additional equipment should also be excluded. Firstly, no program improves the characteristics of a computer and does not give it new properties beyond those that are built into it constructively. Secondly, the program does not form a single whole with the computer, as the definition of the term requires, and can be easily removed.

Thus, within the framework of the current definition of terms, there are no grounds for increasing the cost of a computer at the expense of software. Moreover, it makes absolutely no difference whether software after commissioning the computer or in advance (so-called pre-installed software).

Work planning

An important task at the stage of work planning is setting goals and determining the scope of work.

Goal definition

In order to correctly determine which category of work, repair or reconstruction (modernization, retrofitting), the operation that the institution plans to carry out belongs to, first of all, you need to determine the goal.

If the initial goal of the work is to restore working capacity or technical characteristics, or external changes that do not affect the quality of the object's performance of its functions, then repairs are being carried out.

If the purpose of the work is to improve the main characteristics of a serviceable object or add new functions, then they can be classified as reconstruction, modernization or retrofitting. In this case, further it is necessary to decide on the choice of one of the three types of operations. If the operation involves the replacement of components or parts, then this is a modernization (or reconstruction). If the operation involves the addition of nodes and parts, then this is additional equipment (or completion).

Justification of the need for expenses for the work

In order to exclude unnecessary questions about the feasibility of carrying out repair and other work during control and auditing activities, as well as to streamline all operations with property, including the restoration of fixed assets, it is recommended that the institution establish the following procedure at the accounting policy level:

1. Appoint by a separate order (instruction), without including in the text of the accounting policy itself, persons responsible for the operation of various types of property under operational management, use, lease, etc. At the same time, such persons do not have to be financially responsible. For example, the person who owns the computer may be financially responsible for the computer, and a specially designated qualified person may be responsible for the operation of all computers in the institution.

2. To oblige the persons responsible for the operation of property objects to exercise control over their technical condition, as well as to draw up applications for repairs, reconstruction, modernization, and additional equipment. Determine that the specified work is not performed without a corresponding request approved by the manager.

3. Install the application form. A sample of filling out the tabular part of the application is given below (the header should contain the details of the institution, date and number, the signature of the head, and the basement - the signature of the person responsible for the operation of the property).

When conducting an inventory of capital construction objects, not only their actual availability is checked, but also their technical condition. Therefore, in relation to capital construction objects, the first confirming document for the work will be a text appendix to the Inventory Act, where objects and their parts in need of repair and reconstruction will be marked. An inventory of the state of capital construction objects must also be carried out if they arrive at the institution within of the year.

Application for repair, reconstruction, modernization, retrofitting

Should be taken into account!

When conducting an inventory of capital construction objects, not only their actual availability is checked, but also their technical condition. Consequently, in relation to capital construction facilities, the first confirmation document for the work will be a text appendix to the Inventory Act, where the facilities and their parts in need of repair and reconstruction will be marked. An inventory of the state of capital construction objects must also be made if they enter the institution during the year.

The person responsible for the operation of the property must draw up applications, whether or not funds are available to carry out the proposed activities. The introduction into practice of the establishment of such a procedure for planning repair and other work will solve not only the problems of substantiating costs during control and auditing activities, but also systematizes all the activities of the institution for the maintenance and maintenance of property. Also, when developing an accounting policy, it is advisable to make a decision regarding requests for the replacement of consumables (toner, cartridges) and routine maintenance.

At the stage of planning work on reconstruction, modernization, additional equipment, it is necessary to take into account the requirements of Art. 34 of the RF BC, which establishes the principle of effectiveness and efficiency in the use of budgetary funds. And local governments receiving interbudgetary transfers (with the exception of subventions) should also take into account the requirements of Art. 136 BK RF.

In other words, it is necessary to be ready to justify the expediency of the improvements made to the property and finishing works, as well as the fact that the ongoing improvements are aimed specifically at better implementation of the main activities of the institution. For example, what agency would be able to indicate the reason when drawing up an application for work on installing a car radio in a car (if it was not in the factory delivery)?

Modernization. Reconstruction.

Introduction

Article 183. Illegal receipt and disclosure of information constituting a commercial, tax or banking secret

Article 140. Refusal to provide information to a citizen

Article 138. Violation of secrecy of correspondence, telephone conversations, postal, telegraphic or other messages

Article 137. Violation of privacy

Article 130. Insult

Article 129. Slander

Article 272 Illegal access to computer information

Article 273 Creation, use and distribution of malicious programs for computers

Article 274 Violation of the rules for the operation of computers, computer systems or their networks

Article 275 High treason, disclosure of state secrets

Article 276. Espionage.

Article 283 Disclosure of state secrets.

Article 284 Loss of documents containing state secrets

In this essay, we will consider the modernization of panel buildings. A number of questions related to this topic. Modernize or demolish? This issue has been worrying the governments of the post-Soviet republics for more than 20 years. Decisions on the advisability of reconstructing buildings from the era of Nikita Sergeevich Khrushchev are being canceled, but soon they will again become question marks in the eyes of ministers, architects and ordinary mortals. What to do with "Khrushchev"? Is it difficult to improve the quality of housing that has expired? What to upgrade and what will it look like? What example is Europe setting? Possibility of implementation in Russia?

The modernization of industrial enterprises, houses and structures is often confused with their reconstruction. Various objects with any purpose can be subjected to such a procedure, and changing quality characteristics does not always define the concept. What is the difference between these categories and how significant is it?

Reconstruction- this is either the restoration of the original state of the object, or its radical reorganization. This set of measures can be implemented only in construction and architecture. With regard to this industry, the reconstruction is aimed at changing technical indications (improving the layout of the building, increasing the total area, restoring the original appearance).

Modernization- renovation of the building due to its obsolescence. Immediately before these events, it no longer complies with the rules and regulations: engineering communications, the level of thermal insulation, and safety are outdated.

« Modernization(buildings, structures, engineering and transport communications) - a set of works and activities related to improving the consumer qualities of buildings, structures, communications, their parts and elements, bringing performance indicators to the level of modern requirements in existing dimensions.

Modernization is kind reconstruction carried out in the existing dimensions of buildings, structures, communications. During modernization, the layout is changed without changing the purpose of individual rooms, the installation of built-in rooms for staircases, elevators, garbage chutes, the construction of balconies, loggias, the replacement of certain types of load-bearing structures (walls, stairs, ceilings, coatings), the improvement of the architectural expressiveness of buildings, the reconstruction of roofs, insulation and soundproofing of buildings, equipping with the missing types of engineering equipment or raising its level, reorganization of external networks (except for backbones).

Source: Instruction on the procedure for determining the main indicators of state statistical reporting on investments and construction, approved by the Decree of the Ministry of Statistics and Analysis of the Republic of Belarus dated September 25, 2002 No. 108

«... Modernization: special case reconstruction, providing for the change and renewal of the space-planning and architectural solutions of the existing building (structure) of the old building and its obsolete engineering equipment in accordance with the requirements of the current standards for the aesthetics of living conditions and the operational parameters of industrial buildings ... "

Source: Order of RAO "UES of Russia" dated October 22, 2007 N 677 "On Approval and Entry into Force of the Organizational Standard of RAO UES of Russia" "Buildings and Structures of Energy Facilities. Methodology for assessing the technical condition "

Table 1 Difference between modernization and reconstruction

2.2 Implementation of modernization/reconstruction.

Modernization or reconstruction of residential buildings can be carried out:

Without resettlement of residents;

With partial resettlement of residents;

With the temporary resettlement of residents and the return of some of them to modernized apartments;

With the resettlement of residents and the provision of new permanent housing.

Domestic and especially foreign experience shows that the improvement of methods for the production of reconstruction work, construction solutions, mechanization tools, a set of organizational measures makes it possible to carry out the necessary transformations of space-planning decisions without resettling residents. Therefore, it is recommended, in order to ensure a reduction in the costs of the reconstruction of the housing stock, to ensure, if possible, the self-sufficiency of its implementation, to give preference to options without resettlement or with minimal resettlement of residents.

The choice of methods for the modernization and reconstruction of buildings is determined by the general goals and objectives of the development of an existing residential area, quarter, microdistrict, architectural and construction solutions for buildings, the degree of their physical and moral deterioration, the composition of residents, investment features, the ratio of social and commercial apartments.

Measures for the modernization and reconstruction of residential buildings of the first mass series, depending on the degree of radicalness of architectural and planning transformations and taking into account the method of its implementation, can be divided into several groups:

· without resettlement or with partial resettlement of tenants with a superstructure of the attic floor, redevelopment of apartments on the upper floor with their organization on two levels;

· without resettlement or with partial resettlement of tenants, the superstructure of the attic floor, extensions of additional volumes to the ends of the house and along the facades, redevelopment of all apartments;

· with the resettlement of residents, redevelopment of premises, a significant increase in the total area of ​​housing due to the expansion of the building, the addition of several floors, including the attic. One of the effective ways of reconstructing residential buildings of the first period of industrial housing construction is the construction of an attic floor.

The choice of space-planning solutions for built-on attics should be carried out taking into account the design and planning features of the building being reconstructed, its number of storeys, as well as the features of their functional purpose (residential, business, communal and other premises) and the ratio of apartments for commercial and municipal use.

Depending on the classification features of space-planning solutions for attics, they can be divided into several groups:

by number of storeys - into single-level and two-level;

· according to the interconnection of the attic rooms with the communication structure of the building - with an adjunction to the stair-lift assembly and with the corridor device;

· according to the roof configuration - with a triangular profile, with a pinched end, with a hip solution, with symmetrical and asymmetric slopes; but placement above the top floor of an existing building - above the built-on additional floors, above the top floor of an existing building and attached additional spans or volumes.

In accordance with SNiP 2.08.01-89 *, it is allowed not to provide elevators when adding a five-story building with an attic floor, with a floor mark of the floor being built on no more than 16 m. Under these conditions, the installation of elevators can be considered as one of the measures to create more comfortable living conditions.

Partial or complete resettlement of residents creates the prerequisites for fundamental changes in the planning structure of the reconstructed house, a significant increase in the comfort of housing, an increase in the total area, and an increase in building density. Full resettlement is necessary if the expediency of redevelopment of all apartments is confirmed by technical and economic calculations. A more radical transformation of apartments on the ground floor involves improving their consumer qualities, in particular through the implementation of communication with the apartment plot, organizing exits to it directly from the apartments.

Modernization of a typical floor can be carried out by redevelopment of apartments and by redevelopment of sections. The redevelopment of apartments should be aimed at increasing the size of the kitchen, the hallway, the sanitary unit, the installation of built-in wardrobes and pantries, and the insulation of the common room. The redevelopment of sections should be reduced, as a rule, to the unification of adjacent apartments and their transformation into a multi-room apartment that meets the requirements of current standards.

One of the ways to create additional space is to add multi-storey volumes at the ends of the building in combination with an attic floor.

The superstructure of the attic and the extension of multi-storey volumes at the ends of the building create conditions for redevelopment of premises, entire floors, sections, arrangement of two-level apartments, changes in the functional purpose of the premises of the first and last floors with partial resettlement and resettlement of residents within the reconstructed house.

3. Modernize or liquidate?

3.1 "On the development of housing construction in the USSR"

Currently, there is an acute issue of reconstruction of the housing stock. The topic of modernizing panel buildings in Russia, where industrially built houses account for up to 80 percent of the real estate fund, is of exceptional importance. In the cities of Russia, thousands of residential quarters built in Soviet times are awaiting reconstruction ( picture 1).

Areas built in accordance with a certain, bygone ideology can be found in all post-Soviet areas, including European countries. The current issue is how to most effectively modernize existing microdistricts, while concentrating not only on economic benefits, but also on environmental issues, energy efficiency, public comfort and aesthetic indicators.

A kind of impetus for the emergence of the idea and the beginning of the rapid construction of Khrushchev was the adoption by the Council of Ministers of the USSR of the resolution "On the development of housing construction in the USSR" on July 31, 1955. Each family had to move from a communal apartment to a separate apartment. From 1958 to 1985, the construction of Khrushchev continued. There were two categories of buildings: demolitionable, with a planned service life of 25 years - were called upon to temporarily allow housing problem; and non-demolishable buildings with a lifespan of at least 50 years - most of these houses have been extended to 150 years, but they all consume huge amounts of energy. Moreover, the aging of the housing stock was gradually taking place, and today a large percentage of buildings are assigned the status of dilapidated and emergency buildings. According to Rosstroy, 60 percent of fixed assets in housing and communal services are characterized by wear and tear, despite the fact that 60 to 80 percent of the city's residents live in panel houses. And, according to surveys, about 30% of the population assesses the condition of housing as bad or very bad.

3.2 How to save Khrushchev?

First of all, such houses need to replace engineering networks and communications. Be sure to strengthen the supporting structures, the foundation, put in order the visors, entrances, cornices and other dilapidated structures that are in disrepair. Old plumbing should be thrown away, rotten pipes should be replaced with ageless plastic. Peremptory in the modernization is the replacement of flimsy, ventilated window and door structures with modern, heat-saving double-glazed windows. Also, in one hundred percent of cases, the house needs to be replaced with an old roof, usually it is replaced by lighter and more durable metal structures. The ends of buildings are insulated by installing composite plaster systems or by other means.

The most common and very successful modernization option is the addition of one or two attic floors ( figure 2). This option solves problems with bad roofing in one fell swoop, adds height to the ceilings of the last floors and, in addition, provides additional living space that can be sold to cover part of the repair costs. Often, such a "build-up" of the house is accompanied by the installation of an elevator system in the outer part of the house, which not only simplifies the life of grandmothers in Khrushchev, but also serves to insulate thin walls.

Tiny and practically useless balconies of such houses are rebuilt into warm loggias, which, firstly, adds scarce square meters to the apartment, and secondly, creates an air cushion that solves the problem of thermal insulation.

Particular attention should be paid to a not too popular, but in its own way very attractive option - building a bay window. These semicircular structures, again, will insulate the house, add space and, importantly, significantly modernize and even stylize appearance Houses.

Another weak point of the Khrushchevs is the foundation and the basement. Lack of normal hydro and thermal insulation, flooding due to seasonal rise in groundwater levels, frequent breakdowns of engineering structures in the basement, poor ventilation system create high humidity in the basement, lead to freezing of foundation walls, mold and fungi constantly “live” here. Therefore, the foundation must be strengthened and provided with good waterproofing, the basement should certainly be sanitized or drained.

The best way to eliminate all these shortcomings is to transfer the basement of the building to the category of operated premises. Here, in the basement, you can create utility rooms for the needs of residents who, as a rule, always do not have enough storage space in small apartments. Here you can also organize commercial premises for rent, organize teenage or youth clubs, place devices for heat points or, for example, a house committee of self-government. At the same time, we again get additional meters (about 800-1000), in which either residents or businessmen will be interested: Khrushchev houses, as a rule, are located in central regions, and it is economically profitable to place your “point” here.

The issue of mass construction of panel affordable housing has not bypassed Europe either. Among the first to worry about the modernization of affordable housing were the Germans, who, thanks to the existence of the GDR, became the owners of their own samples of typical Soviet Khrushchev houses. In the early 90s, pragmatic German minds calculated that the reconstruction of such buildings would take only 30% of the amount needed to demolish and build new houses. So in Germany they decided: to modernize!