Often in organizations it becomes necessary to change some features of objects. To achieve this goal, replace the old elements with new ones. In other words, they upgrade the OS.
general information
Due to operation, depreciation of fixed assets occurs. For this reason, they are often changed. Before upgrading the OS, it is important to decide which way it will be carried out. The first option is economic, when the forces of the enterprise itself are involved. The second is contractual, when OS modernization is carried out by involved employees of a third-party enterprise. This term should not be confused with repair. The latter does not lead to a change in indicators, they remain at the same level.
In tax and accounting
In tax and accounting, OS modernization will vary. So, there are differences in costs that affect the initial price of an item. In tax accounting, 2 methods are used - linear and non-linear.
When the OS modernization procedure in accounting is completed, the terms for using the element are increased without restrictions in increase. Tax accounting leaves the deadlines unchanged. The main resource here is an object that meets the following requirements: the property is used for 12 months, the goal is to make a profit, there is amortization, and the price exceeds the limits.
Terms
Modernization is a procedure that improves the design, providing increased productivity of the element, expanding capabilities.
Accounting is the collection of data, their generalization, analysis, which affects the financial side of the enterprise.
Tax accounting is a systematization of information on expenses and profits.
Reconstruction is the measures that have been taken to increase the capacity and level of production.
Repair of basic resources is considered a process of partial restoration of elements, aimed at supporting them in the right condition.
Retrofitting is an addition to the main resources with parts that add additional characteristics to the original objects.
Depreciation is the transfer of asset value due to depreciation on the value of the product.
Why carry it out
Before upgrading the OS, you need to understand why it is carried out. This procedure is aimed at restoring performance or indicators that do not affect the quality of the element. With its help, elements are given additional functions.
Normative base
In the Tax Code of the Russian Federation, in article 257, the goal of OS modernization is fixed. It consists in improving the initial characteristics of fixed assets. The same article indicates that the price of an item may change in this process.
Article 259 of the Tax Code of the Russian Federation emphasizes that the costs of modernization of fixed assets are included in the costs of depreciation. Article 258 declares that in cases where the process does not lead to an increase in the duration of the item, the taxpayer must take into account the remaining time.
How is it carried out
By official documents, OS modernization along with the procedure is regulated. First of all, they save up the amount of expenses, then draw up documents. When the process is completed, the accumulated amount is written off. To recognize the results of the OS modernization procedure, documents from an accountant are required. The certificate of the procedure is the primary documents. They serve as the basis for registration. But if, for example, OS modernization is not documented, then it is not taken into account.
To carry out the procedure, the first step is to issue an appropriate order. It is he who gives the right to its implementation.
It must indicate the reason, duration of the meeting, information about the responsible persons. Before the start of work, a commission is formed. It is she who inspects the elements, draws up a schedule and draws up documents. Then they enter into an agreement with the contractor in cases where the modernization is not carried out by the enterprise itself. And only then the elements are subjected to the procedure. An invoice is issued for the transfer of fixed assets. When the procedure has been carried out, they form an act on the acceptance and delivery of facilities subject to modernization. It must be signed by the commission members, management and representatives of those who carried out the work. Information for each item is stored in inventory cards. With registration of the main resource, they also draw up a card on it.
Order Formation
In the absence of an appropriate order from the management, the procedure never begins. That documentation indicates the reasons for the duration of the work. In accounting for OS modernization, this document is fundamental.
Retrofit certificate
Additional equipment is carried out to give additional resources to the main resources. That is, the tool adds new parts without replacing the old ones. The organization also conducts the procedure both by itself and with the involvement of third-party professionals. When attracting workers, they must conclude an appropriate contract.
How documents will be executed will depend on the method of the procedure. If the operating systems are transferred to the involved specialists, they draw up an act on the acceptance and transfer of fixed assets for retrofitting.
There is no single form of the document, for this reason it is prescribed in any format. The act gives compensation for losses if the OS is damaged as a result of the procedure. In cases where there is no act of wine, it is unlikely to be proven. The document must contain the signatures of members of the commission, responsible persons, workers responsible for the integrity of the element. Then the act approves the management, passes it to the accountant.
Update rate
This ratio helps to identify and highlight some of the new OS next to the existing at the end of the reporting period at the enterprise. The calculation is carried out as follows - the initial price of fixed assets received for the whole period is divided by the initial price of fixed assets at the end of the period.
Using the coefficient, reveal at what stage the company is. If it is less than 1, it is considered that the organization remains at the stage of reduction. But if it exceeded 1, then production expands. With a gradual decrease in the indicator, we can say that the organization is equipped with less and less OS.
Postings
OS modernization is recorded. And there, the use of postings becomes necessary. First of all, they apply D 08 K 10 (the cost of materials used in the modernization is reflected in the account). D 08 To 23 reflects the costs. D 08 K 60 reflects the debt to the counterparty for the work performed. D 08 K 68 - VAT calculation. D 68 To 19 - VAT deductible. D 01 To 08 initial cost increased. Carefulness is important when drawing up data on OS modernization postings, since the slightest oversight will affect the amount of taxes.
FAQ
Often during the procedure, employees are asked many questions. For example, one may be faced with the question of whether the OS continues to be used when their depreciation is over. OS modernization with amortization, which has come to an end, is carried out. Also, OS data continues to be used.
It is also often asked whether it is necessary to display OS repair in accounting. In fact, it is always displayed both in tax and in accounting. Many are worried by the question of how many acts of fixed assets malfunction are needed. When carrying out work, the organization will need only one act. But if foreign experts were involved, then it is necessary to draw up a separate document for each participant in the process.
Zero residual value
Modernization of a depreciated OS is permitted by law. This element is subject to further use, because it continues to comply with legal requirements. Before the company opens a number of ways to deal with these elements. You can overestimate these elements and continue to record based on their number. What to do, management decides. In the matter of OS modernization with depreciation, the law leaves legal entities free to choose.
The accounting regulation emphasizes that revaluation of elements is carried out on a voluntary basis. This procedure is carried out when on the day of reporting the price of an element will differ from its initial value. For this reason, reevaluation is carried out. But take into account the fact that the appraiser must have the appropriate qualifications. Otherwise, the assessment will be invalid. Overestimating the fixed asset, you need to know that the price is summed up with the original, but the depreciation cost is not subject to change.
The liquidation value is established for these elements. When the revaluation is completed, the depreciation of the element is charged at the new price less the cost of liquidation and based on the extended term.
In cases when they are engaged in the revaluation of an asset, they review all the assets that are in the group.
The second way is to quantify all OSs. If the enterprise is reluctant to reevaluate it, it can use self-absorbed operating systems, quantifying them in accounting. The company chooses any path. Regardless of the choice, tax accounting will not change.
Overhaul or maintenance
Restore the OS, performing repairs - basic, current or capital. Spend it, pre-developing a plan. At least it is recommended to do just that. During the current repair, replace parts to maintain the health of the element. During major repairs, all worn-out objects are changed at the same time. All this is reflected in accounting without fail.
There is one more requirement. The need for repair should be confirmed by a special act, drawn up as a result of identifying OS malfunctions. Be sure to form a defective statement. When repairs are carried out on their own, additional documentation is not drawn up. But in case of transferring the process to third parties, an invoice for movement must be written out. When the repair ends, draw up an OS-3 certificate. Regardless of how the procedure was performed, it is always executed.
Before considering the repair of fixed assets, there are a number of tasks. Firstly, it is the control of the correctness of the documentation, the identification of the volume and cost of the work that has already been done on the repair. It is also control over the spending of funds allocated to the process. Among other things, this is a determination of the presence of deviations.
Capital repairs are a global and comprehensive process.
In its course, the element is completely disassembled, replacing parts that have worn out. Another option is maintenance. When documenting capital repairs, several factors are always taken into account. So, the calculation coefficients are always included in the repair estimate. Estimated technical documentation is developed on the basis of the current level of prices and tariffs, and in the accounts of suppliers of elements always give links to the price, on the basis of which prices are set. When capital repairs are carried out with a contract, relevant acts are always written out. Each material is always charged. The completion of the overhaul is formalized by acts of acceptance and transfer of the object.
Maintenance is carried out on a regular basis according to the relevant schedules. Defects need to be fixed immediately. The amount of expenses for maintenance is always pre-prescribed in the plans of the enterprise.
In 1C
To carry out OS modernization in 1C, it will not take a lot of labor. First, they draw up the documentation for receiving the service. To do this, select the column "Receipt of goods and services." Before upgrading the OS in 1C, open a magazine and create a new document. It is filled. When the date is filled out, the counterparties will be introduced the procedure, fill out the “Services”. It captures all the necessary data - accounts of modernization, its cost and so on.
Before upgrading the OS in 1C, they are sure to double-check the information. And then they begin the procedure. To understand how it is carried out, it is better to familiarize yourself with an example of filling in OS modernization in 1C 8.3. First of all, create a new document, which is filled by choosing a modernization. Then indicate the object itself and go to "Accounting". When executing OS modernization in 8.3, this is necessary to calculate the cost of the operation.
Subtleties
Taxpayers who work under the simplified taxation regime consider depreciable property as fixed assets. In other words, when the duration of work is more than 1 year, and the initial price is more than 20,000 rubles. The costs of acquiring the OS are taken into account from the beginning of the use of the facility. If fixed assets were acquired before the transition to a simplified taxation system, the amount of costs will depend on the period of useful use. When a resource is sold, they first of all find out what period has passed since the moment when the cost was taken into account. In cases where it turned out less than 3 years, for tax accounting, the base is recounted. For each period in which the base was counted, a document is presented.
Depreciation deductions for the simplified tax system in accounting are carried out both every quarter and every month and year. When OS is acquired, it is reflected in the balance sheet in the form of expenses. They include funds given to the seller, delivery, taxes, duties, fees and other expenses.
There are 2 methods for creating the main resources at the enterprise operating under the simplified tax system - economic and contracting. The procedure is documented. Selling the main resources, their cost is necessarily deducted from the balance sheet. But first, write off the depreciation cost.
Depreciation is accrued each month on separate objects. An entity may reassess fixed assets annually. Modernization is needed to return the element to action and improve its performance. OS is being modernized in NU and in accounting. The process is always accompanied by paperwork.
detailed instructions
When new objects are purchased, before upgrading the OS in 1C 8.3, it is important to arrange them for storage according to the document “Receipt”. Then create a new document with the receipt type “Construction Object”. All data is entered in columns. You can use the "Directory". You can enter it from the receipt document. This is done simply: just click on “Add”, then the column will appear in the table, in the column “Construction Object” you need to click on “Show All”. Then the corresponding directory will open, in which you can start creating a map of the object. To make it easier to understand this, you can use the example of OS modernization in 1C 8.3 below.
Next, go to the “Services” tab, where you need to enable the installation of additional equipment. You need to click on "Add", and then select the service from the directory, indicating the price and number.
The 26th account will be reflected in the column “Cost account”, but when it is necessary to add the price of a service to the cost of modernization, it is important to change the indicator to account 08.03.
When viewing the movement of the document, you can notice the separate dates for the receipt of additional equipment and services related to account 08.03.
Then they upgrade the OS. To do this, go to the tab "OS and NMA", and then on "Modernization of the OS." Create a new document, fill in the columns “Organization” and “Location of OS”, choosing the values in the directory.
On the tab "Construction Object" print the name of the element, as well as accounts of non-current assets. Next, click "Calculate." As with OS modernization, 1C 8.2, 8.3 itself will calculate the cost of fixed assets, taking into account modernization and installation.
The “OS” tab contains a column with the name of the object being subjected to the procedure. Add from the directory and click "Distribute". Then the amount is automatically calculated. An increase in OS cost will appear in the postings, taking into account the procedure.
OS modernization in 8.2 is practically no different from the similar process in 8.3.
Organization of accounting for the sale of OS
When the company makes a decision on the sale of fixed assets, the accountant is faced with the task of correctly reflecting this procedure in accounting. The deal will entail several consequences.
Firstly, when transferring ownership of the object, the seller displays income. It is taken into account in the rest and displayed on the account 91.
It must be remembered that income is only the net selling price without VAT. But first of all, full income is credited to account 91, and only then the amount of VAT is displayed in the transaction.
Sale of fixed assets leads to the need to attribute the residual value of fixed assets to other expenses of the enterprise.
In the documentation for the sale of fixed assets, the company draws up the transfer through the acceptance certificate.
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This process has a number of subtleties. Since there is no income for the disposal of fixed assets, the company records only the expense. It includes: the residual value of the liquidated object, the sum of the costs of the work that accompanied the procedure, the amount of VAT paid by the company due to the liquidation of the fixed asset.
It is also important to remember that after this procedure, the organization receives new material (for example, parts). It is entered in the debit of account 10.
Accrued depreciation - direct expense
The accounting policy emphasizes that the accrued depreciation of fixed assets that are used in the course of the business of an enterprise is a direct expense. The right to determine the list of direct expenses is realized in separate chapters of the accounting policy.
Depreciation is included in their account if there are financial justifications. In this case, the procedure is associated with the technological process and production features. Often, the tax is trying to challenge the list of direct costs that the taxpayer makes. She is trying to achieve an expansion of the list. Although the taxpayer himself chooses the rules of the game in the field of accounting policy, he is directly involved in direct expenses, the Tax Code of the Russian Federation does not consider that this procedure depends only on the taxpayer.
When tax disputes arise regarding the inclusion of depreciation in direct or indirect expenses, the participation of fixed assets in the production process is taken into account.
In addition, one of the weighty arguments that plays into the hands of the taxpayer is the accounting policy for the purpose of tax accounting. It indicates the principle according to which depreciation is allocated to direct and indirect costs. According to this algorithm, depreciation is written off to expenses outside the useful life of the operating system.
But there are a number of judicial decisions in which the judiciary is inclined to a different way of calculating the depreciation of modernized fixed assets without increasing the useful life.
More information about the object with zero value
Often, modernization is carried out in relation to the elements of fixed assets that have been depreciated. Supervisory authorities explain that with an increase in the useful life of an element after the implementation of this procedure, the enterprise may begin to accrue depreciation according to new standards. They are calculated taking into account the new deadlines.
The company has the right to increase these terms to the extent that were established for the corresponding depreciation group, which previously included the fixed asset.
However, specialists previously announced that after the modernization procedure was carried out, it was necessary to use the depreciation rate that was established when the OS element was put into operation.
For example, the following situations came across in the practice of the judiciary. In disputes, the enterprise has modernized the OS fully depreciated to the end for tax accounting purposes. The useful life by that time is already over. Depreciation on an element was no longer accrued when the modernization was completed. Thus, the depreciation period has come to an end. The issue was to determine the methods for calculating the amount of depreciation in relation to depreciated fixed assets that underwent the modernization procedure. And there are many such disputes.
Conclusion
It is important to record OS in the manner prescribed by law. That is, take into account the main asset on the date of bringing to the state of readiness for operation. When an asset is sold, the amount is included in revenue and the residual value in expense. The same principle applies to unfinished facilities.