The need to correctly take into account the property received, and then make commissioning of fixed assets due to tax legislation. The last procedure will be discussed in the article. It should be noted that fixed assets (hereinafter referred to as OS) include objects with a price of more than 40 thousand rubles, and their useful life is at least 12 months. The cost of other items can be written off once on material costs.
According to RAS 6/01, the commissioning of
fixed assets provides for the formation of the initial cost of assets on account 08. It accumulates the actual costs of their purchase and delivery. Receipt to this account is fixed by the following postings:
No. | Operation | Dt | Ct | Receipt document |
1 | Purchase for a fee | |
1.1. | Asset Receipt from a Supplier | 08 | 60 | Sales contract, invoice |
1.2. | Putting the OS into operation | 01 | 08 | Acceptance certificate No. OS-1 |
2 | Income from the founders |
2.1. | Receipt of fixed assets as authorized capital | 08 | 75-1 | Order |
2.2. | Putting the OS into operation | 01 | 08 | Acceptance certificate No. OS-1 |
3 | Own construction |
3.1. | The construction costs of the organization are reflected. | 08 | 71, 10, 02, 70, 69 | Advance reports, cashier checks, payroll statements |
3.2. | Putting the OS into operation | 01 | 08 | Acceptance certificate No. OS-1 |
4 | Free admission |
4.1. | Property received free of charge | 08 | 92, 98-2 | Donation, gift agreement |
4.2. | Fixed asset put into operation | 01 | 08 | Acceptance certificate No. OS-1 |
After the formation of the initial value on the account. 08 an acceptance committee is created, the composition of which contains a written order for the commissioning of fixed assets. On the basis of this administrative document, the OS-1 form is filled in (acceptance certificate).
Sheet 1 includes the details of the supplier (sender) and recipient, the date and number of the order, general information about the object. These include: the date the object was taken into account, the account (subaccount) for analytics, the group according to the All-Russian classifier, inventory and serial numbers.
On sheet 2 are three sections summarizing the characteristics of the transmitted object. The first of them is filled in by the transmitting party, if it was previously operated. At the same time, the dates of issue, the start of use, the last overhaul, the period of actual use, accumulated depreciation and value terms are indicated.
The next section is populated by the recipient. The initial cost is indicated on actual expenses as of 08.08 (excluding VAT). The estimated life for new assets is determined according to those. passport, for used ones - using the previous section (basically this is the difference in columns 5 and 4). Sometimes the organization needs to issue the commissioning of fixed assets that have been written off. In this case, it is necessary to independently determine the approximate period of their operation, based on the technical condition at the date of acceptance. In columns 3 and 4, the name and rate of deductions for depreciation are entered.
In the third section, it is supposed to introduce other information about the object when there is a need to describe in more detail its valuable qualities or other characteristics.
Sheet 3 contains the results of the tests, the conclusion, the technical documentation, followed by the signatures of the chairman and members of the commission. At the bottom are the signatures of the responsible persons and accountants of both parties.
It should be noted that there are several types of acts for the commissioning of fixed assets, such as OS-1a (for the design of buildings and structures) or OS-1b (simultaneous commissioning of several objects).
Form OS-1a takes into account all the necessary information to complete the commissioning of the building
according to legal requirements.
When filling out, pay attention to
some features. On sheet 1, information on state registration of rights to an object is necessarily entered. Below is information about the designer or builder.
The first section of sheet 2 indicates the start and end dates of construction, reconstruction, and overhaul. The bottom table of the third section combines qualitative and quantitative characteristics with a breakdown by structural elements according to the data sheet of the object. The remaining data is filled in similarly to the main form of OS-1.