The revaluation of fixed assets is made by software. Revaluation of fixed assets under the new rules (with examples). Reflection of the results of revaluation in accounting reporting

Basic material and intangible assets constantly change their residual value. Most gradually loses it, transferring to the products produced with them - amortized. But there are situations when, as a result of modernization or improvement, one or another asset increases in value. In addition, the company updates its material assets by purchasing new in return to worn, expands their base. One way or another, the cost of the main assets of the enterprise is a parameter constantly in dynamics, and therefore requiring regular analytical and accounting.

It is important that this parameter is in real accordance with the market characteristics of the cost to reflect the true residual value in accounting documents, and not just expressed in certain numbers.

In the article, we will cover the essence of the revaluation procedure of the main property assets of the organization, as it occurs in accordance with the latest legislative innovations, and also show how this is done on a specific example.

Essence of revaluation of fixed assets

The property of the enterprise over time changes its value as a result of wear (physical and / or moral). In parallel, market processes occur, at different speeds of the price of various assets: real estate, equipment, tools, vehicle etc. The revaluation is carried out just in order to bring these data to a single indicator.

The dynamics of the market value of assets is very uneven, it is difficult to estimate it from the point of view of certain factors, so the value of the property in each separately taken does not reflect its real price in modern conditions Market. From here there are significant distortion in different asset parameters:

• cost;
• depreciation deductions;
• profitability of funds;
• tax bases.

So, revaluation of fixed assets of the organization - These are clarifying activities to bring the residual value of assets to the level of their price in the market, that is, the establishment of a full price, which would need to restore or renovation to the initial state in modern realities.

EG. Two years ago, the company acquired a new equipment, worth 50,000 rubles. In two years, it has lost 7 thousand rubles as a result of depreciation. Thus, its residual value of accounting documents will be 43 thousand rubles. But as a result of certain market processes (the manufacturer has issued an improved model)) the real cost of such equipment of this level of wear in the market is only 35 thousand rubles. This means that today it can be sold for this amount. It is necessary to revaluate, as a result of which on the balance sheet, this equipment will be reflected in the cost of 35 thousand rubles, which is its real market price, reliable when financial accounting.

Whether to overestimate the funds

According to paragraph 15 of PBU 6/01 "Accounting for fixed assets", approved by the Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, the company has the right, but is not required to revaluate its property. The obligation of this procedure in Russian Federation abolished in 1997.

The legislative procedure for revaluation of property funds is presented in the Tax Code of the Russian Federation in Art. 256 "Amortized property", as well as in Art. 257 "The procedure for determining the initial value of the amortized property". According to the Regulations, the following conditions must be observed:

• of course, the company must make this procedure regularly, but not more than 1 time per year (this becomes a duty);
• the result of the revaluation conducted in the documents should be reflected at the end of the reporting period (until 2011 it was at the beginning);
• objects of revaluation must be owned by the organization;
• the order of revaluation should be approved in the organization's accounting policy;
• the beginning of the revaluation process is initiated by order on the enterprise and the compilation of the statement of revalued objects;
• commercial enterprises leave a question about the independence of revaluation or attracting third-party organizations to their own discretion.

Goals and objectives

In the practice of accounting, the revaluation of fixed assets of the enterprise is produced in order to:

• determine the adequate market value of this basic asset;
• to attract investment partners (for example, for called value when lending);
• with the prospects for increasing the authorized capital;
• with plans for restructuring;
• to clarify the cost and price of products manufactured (within the framework of financial analysis);
• to avoid falling the market value of assets below the authorized capital (it threatens the liquidation of the company);
• if you need to provide financial statements on international standards;
• in the insurance of property (the insurance base is specified);
• the ability to reduce property tax (for companies with low profits), since the cost of the balance sheet will decrease;
• reducing the income tax rate (for profitable organizations) as a result of the growth of depreciation deductions, if the cost of the OS after the revaluation increases.

Which property can be overestimated

Revaluation of fixed assets can be made in relation:

• work equipment;
• real estate - buildings and structures, including unfinished;
• instruments, machine tools, tools;
• computing equipment;
• vehicle;
• various inventory;
• equipment that is just prepared for installation;
• any fixed assets that this moment They do not act, but are not written off from the balance (on conservation, in reserve, prepared to write off, etc.).

Sorenitude of OS. revaluation

The requirement of materiality is set forth in paragraph 44 of "Methodical instructions on the accounting of fixed assets", approved by the Order of the Ministry of Finance of Russia of October 13, 2010 No. 91n. It states that the cost of overvalued fixed assets reflected on the balance sheet should differ significantly from the initial, otherwise there is no sense in conducting revaluation. The material barrier is conditionally installed in 5% (according to the order of the Ministry of Finance of Russia of July 22, 2003 No. 67n), each organization has the right to independently establish it in accounting policies, consolidating in local acts.

EG. Brigantine LLC decided to revaluate the main assets. According to the balance at the end of the previous reporting year, the cost of fixed assets was 2,000,000 rubles. (Suppose the OS group is homogeneous). After the revaluation of the current (restorative) value of assets amounted to 2,200,000 rubles. The difference is 2,200,000 - 2,000,000 \u003d 200,000 rubles, which is 10% recognized by a substantial difference, so these changes should be reflected in the balance sheet.

If replacement value amounted to 2,020,000 rubles, then the obtained difference would not be recognized as a significant and decision on the revaluation would not be taken.

What is necessary for revaluation

Before starting the procedure for revaluation of the OS, a number of preparatory activities should be held, such as:

1. Checking the presence of objects of basic assets to be reassessing. This stage is completed by the compilation of the statement with the list of revalued objects.
2. Decision on the revaluation and registration of it is documented. The publication of the order for the organization for all services that will take part in this process. In the text of the order should be reflected such features:
   • objects subject to revaluation;
   • the methodology for revaluation (method, reflectance method on the balance sheet);
   • persons responsible for conducting and issuing revaluation.
3. Collecting and taking into arms with the necessary concomitant information:
   • information about the level of market prices for similar OS objects (according to statistical data, information from trade inspections, etc.);
   • data on market value from the media and special literary sources;
   • information about the cost of products of partners and competitors;
   • expert conclusions.

Methods for conducting revaluation

The law determines the two possible methods to change the book value of the OS:

• indexing - the cost of the OS is adjusted on the basis of special statistical deflator indices;
• direct recalculation of relatively real market prices - It is used more often, since currently Rosstat does not publish on a regular basis the statistical indices necessary for the application of the first method.

NOTE! If this or that the main remedy has already been reassessing, then in the future for this procedure, it is necessary to recalculate at its restoration cost, taking into account the accrued depreciation amount during the use of this property.

Results of revaluation

The result of the reassessment of assets may be an increase or decrease in value compared with the market. Thus, on the balance sheet, one of the two procedures envisaged by the Law provided by the law can be carried out: a pre-measurement or markdown, after which the replacement value on the balance sheet will be adopted for the initial one.

DOOP OS

If the reducing cost turned out to be more residual, then this basic means must be required.

The amount on which the cost of an asset or an assets group was enlarged is credited to the addition capital of the company. In previous years, the amount of depreciation deductions that made the markdown and passing on the balance of "other expenses" should have to be equal to the accrued compact and enroll in "Other revenues".

Balance wiring:

• debit 01, Credit 83 / 91.1 - increased the sum of the initial value of the main fund;
• debit 83 / 91.1, Credit 02 - The amount of depreciation deductions to this main means increased.

Demanding OS.

It is produced if the replacement cost is less than the residual value, according to the results of indexing or recalculation.

This amount refers to "Other expenses": it reduces the additional capital of the organization, which was formed by the request of this fixed assessment to other periods. That amount to which it turned out is exceeded and is a markdown. It is referred to "other expenses".

Balance wiring:

• debit 83 / 91.1, Credit 01 - Reduced the initial value of the main fund;
• debit 02, Credit 83/91.1 - reduced accrued OS depreciation.

ATTENTION! If, as a result of the revaluation, the facility of the main tool is completely lost and is subject to write-off, its disposal is drawn up, reflected in the composition of "other expenses". At the same time, the amount of its completion must be transferred to the unallocated profit of the organization.

Effect on tax accounting

From the point of view of taxation, nor the DOOP, no discretion of fixed assets affect the size of the income or consumption of the organization, since real funds were not spent and not acquired. Therefore, the income tax on the results of the revaluation will not change. This is reflected in the Tax Code of the Russian Federation and in the letters of the Ministry of Finance of Russia dated July 8, 2011 No. 03-03-06 / 1/412, of September 8, 2011 No. 03-03-06 / 1/544.

ATTENTION! The Tax Code provides for a change in the value of fixed assets only in well-defined laws, such as reconstruction, modernization, liquidation, etc. (Part 2 of Art. 257 of the Tax Code of the Russian Federation). Revaluation in this list is not included.

However, the revaluation will affect the tax base calculated to pay property tax.

Therefore, in accounting and tax accounting, the amount of depreciation on this main means or a homogeneous group will differ differently. Such a constant difference causes the emergence of a permanent tax asset (clause 7 of PBU 18/02).

Revaluation coefficient

This indicator is the ratio of the real (restorative) cost of the OS to the original one.

Sometimes the reassessment coefficient is called an index deflator developed by Rosstat for the revaluation by indexing. Within the framework of this method, the initial value of the main assets was to be multiplied by the coefficient established by Rosstat for this group, valid for the desired period. These coefficients were regularly published by Rosstat specifically for the needs of the revaluation. Rosstat developed them on the basis of prices of manufacturers, and for real estate facilities - based on prices for construction and installation work on various regions.

Today, the indexing method is not officially canceled, but in fact it has lost its strength, since Rosstat has ceased to publish the regular dynamics of statistical deflator indices. The company is not rebeling to apply indexing during revaluation, but it must establish an index either independently, or by contacting Rosstat on a fee basis. Therefore, in practice, the direct recalculation method is almost everywhere.

IMPORTANT INFORMATION! Since from the point of view of the law there is a choice between the method of indexing and direct recalculation during the reassessment of the OS, it should be reflected in the accounting policy of a particular organization.

If the company decided to expand the business and take a loan, increase the authorized capital or prepare an enterprise for sale, it is necessary to know the market value of the property. The surest way to find out the "true price" of fixed assets is to reassess them. At the same time, it is necessary to take into account the new rules.

Organizations may conduct a revaluation of fixed assets (clause 15 PBU 6/01 "Accounting for fixed assets", approved by the order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; further - PBU 6/01). The main purpose of this event is to determine the real value of the facilities of fixed assets in accordance with their market prices and the conditions of reproduction at the date of revaluation.

Overestimate or not property - solve the company. However, it is worth remembering: if the firm conducted once the reassessment of the OS, then it should be carried out regularly, but not more often than once a year. This condition is necessary in order for the cost of these facilities of the fixed assets, according to which they are reflected in accounting and reporting, was not significantly different from the current (restorative) cost. The concept of materiality is given in paragraph 44 of "Methodical Instructions on the Accounting of Fundamentals" (approved by the Order of the Ministry of Finance of Russia dated October 13, 2010 No. 91n, further - instructions No. 91n) and considered on the example. We give it.

Example 1.

Albatross LLC decided to revaluate fixed assets. The cost of OS objects at the end of the previous reporting year amounted to 1,000,000 rubles. The current (restorative) cost of objects of this homogeneous group at the end of the reporting year is 1,100,000 rubles. The resulting difference is recognized as significant: (1,100,000 - 1,000,000) / 1 000 000 \u003d 0.1.

Consider the same example provided if the current (reducing) cost is 1,030,000 rubles. In this case, the decision on revaluation is not accepted, since the difference arising is not significant: (1,030,000 - 1,000,000): 1 000 000 \u003d 0.03.

However, it is not entirely clear from these calculations, why a deviation of 10 percent is recognized as significant, and at 3 percent - no. Probably, the legislator implies a 5 percent barrier of materiality, referred to in instructions on the procedure for compiling and submitting accounting reporting (approved by the order of the Ministry of Finance of Russia of July 22, 2003 No. 67n, as amended by the Order of the Ministry of Finance of Russia dated December 31, 2004 No. 135n, of September 18, 2006 No. 115n).

Preparatory work before revaluation

In order to revaluate, the organization must prepare work - for example, check the availability of the objects themselves to be reassessing themselves.

The decision to conduct a revaluation is issued by the appropriate administrative document. Its application is necessarily for all services of the economic entity, which will be involved in the revaluation.

The revaluation is carried out on the current (restorative) cost by indexing or direct recalculation of confirmed market prices.

In order to determine the current (restorative) cost, you must use:

• data on similar products obtained from manufacturers' organizations;
• information about the level of prices available from statistical authorities, trade inspections and organizations;
• price level information published in funds mass media and special literature;

Important

The revaluation is carried out on the current (restorative) cost by indexing or direct recalculation at the confirmed market prices (paragraph 15 of PBU 6/01).

From January 1, 2011, the Order of the Ministry of Finance of Russia of December 24, 2010 No. 186n amended to clause 49 of the Regulations on accounting and financial statements in the Russian Federation (approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N), paragraphs 43 - 47 instructions number 91n. According to these innovations, the revaluation of fixed assets should be carried out not more than once a year and at the end of the reporting period. Previously, it was necessary to carry out at the beginning of the reporting period (paragraph 49 "Regulations on accounting and reporting in the Russian Federation", approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N).

Accounting revaluation

When reassessing fixed assets, their initial cost is recalculated, and if these objects were revalued earlier - their current (restorative) value on which they are accounted for in accounting on the reassessment date. It is also subject to reassessment and depreciation amount accrued in all the time of use of the object.

Note that when reassessing, the initial cost may change either towards the increase (cash), or towards the reduction (discard). It all depends on whether this object was revalued before or not. As a result, the reflection of such a revaluation in accounting will also be different too.

If the object has not been reassessing before, then:

• the amount of its additional capital is credited to additional capital and is shown on the loan of account 83 "Extension Capital";
• the amount of its markdown is among the accounting of other income and expenses, with reflection on the debit of account 91 "Other income and expenses".

Previously, the charges of the markup were written off on account 84 "Retained earnings (uncovered loss)".

If the revaluation of fixed assets was previously already produced, then in accounting, these operations will be reflected otherwise. Pictures this in the form of a table.

Table 1

As we see from the table, the revaluation of fixed assets finds a different reflection in accounting. Consider some cases on examples.

Example 2.

As of December 31, 2011, the decision of the head in the organization carried out a revaluation of fixed assets. According to accounting before the revaluation:

• initial cost of OS - 500,000 rubles;
• the amount of depreciation accrued on it is 100,000 rubles.

450 000: 500 000 = 0,9.

100 000 * 0.9 \u003d 90 000 rubles.

Summary of value:

500 000 - 450 000 \u003d 50 000 rubles.

Amount of discounted depreciation:

100 000 - 90,000 \u003d 10 000 rubles.

In accounting, these operations will find the following reflection:

Debit 91.2 Credit 01

50 000 rubles. - reflected the amount of markdown of the initial value of the main fund;

Debit 02 Credit 91.1

10 000 rubles. - reduced previously accrued depreciation.

Consider more complex cases of accounting when the object of fixed assets, for example, was subject to markdown, and subsequently was completed.

Example 3.

Silver LLC by decision of the head of the Organization conducted a revaluation of fixed assets in early 2011.

According to accounting data, the data on the main means were as follows:

initial cost - 400,000 rubles;

current cost - 350 000 rubles;

depreciation - 80,000 rubles;

time useful use OS - 10 years;

depreciation is charged in a linear way.

350 000: 400 000 = 0,875.

The amount of recalculated depreciation will be:

80 000 * 0.875 \u003d 70 000 rubles.

Depreciation markdown:

80 000 - 70 000 \u003d 10 000 rubles.

The markup value of the main means:

400 000 - 350 000 \u003d 50 000 rubles.

The total amount of markdown will be:

50 000 - 10 000 \u003d 40 000 rubles.

The initial data can be represented as follows:

cost of OS- 350,000 rubles;

current value - 450 000 rubles;

depreciation for the year amounted to 40,000 rubles.

Depreciation amount amounted to:

70 000 + 40 000 \u003d 110 000 rubles.

Calculate the reassessment coefficient of the main means:

450 000:350 000 = 1,3.

Amount of recalculated depreciation:

1.3 * 110 000 \u003d 143,000 rubles;

Amount of accommodation of fixed assets:

450 000 - 350 000 \u003d 100 000 rubles.

Depreciation amount of amortization:

143 000 - 110 000 \u003d 33 000 rubles.

Total amount of completion:

100 000 - 33 000 \u003d 67 000 rubles.

Note:

At the beginning of the year, the amount of markdown in accounting is reflected in the old rules, namely, the account 84 "retained earnings (uncovered loss)" and has the following form:

Debit 84 Credit 01

50 000 rubles. - the sum of the initial reassessment of the value of the main fund;

Debit 02 Credit 84

10 000 rubles. - Amortion grade amount.

However, at the end of the year the following rules are valid: the amount of the accommodation of the facility of the fixed assembly in the amount equal to the last markdown is credited to the account of accounting of other income and expenses (score 91). And the amount of excess refers to the extension account. Reflect this in accounting so:

Debit 01 Credit 91.1

50 000 rubles. - Daocence of the cost of the OS within the amount of the previous markdown;

Debit 91.2 Credit 02

10 000 rubles. - accumulation of depreciation within the markdown;

Debit 01 Credit 83

50 000 rubles. (100,000 -50 000) - recovery value

over the amount of the previous markdown;

Debit 83 Credit 02

23 000 rubles. (33 000 - 10 000) - depreciation over the amount of the previous markdown.

Pictures in the form of a table of operation related to revaluation.

table 2

However, it is possible to return the above. That is, the markdown is carried out, and previously was carried out.

Example 4.

Albatross LLC has overestimated the main tool at the beginning of the year. It was completed. Source data for such an object will be submitted as follows:

• initial cost - 200,000 rubles;
• current cost - 250,000 rubles;
• accrued depreciation - 40,000 rubles.

The useful life of the OS is 10 years, depreciation is accrued with a linear way.

Calculate the coefficient of revaluation:

250 000: 200 000 = 1,25.

Amount of recalculated depreciation:

40 000 * 1,25 \u003d 50,000 rubles.

The amount of complete depreciation will be like this:

50 000 - 40 000 \u003d 10 000 rubles.

Amount of request OS:

250,000 - 200,000 \u003d 50 000 rubles.

The total amount of the DOOP will be:

50 000 - 10 000 \u003d 40 000 rubles.

At the end of 2011 (December 31, 2011), the main means was overestimated in the form of a markup. Imagine data on the object at the end of 2011:

• amortion accrued for the year - 20,000 rubles.
• cost of fixed assets - 250,000 rubles.
• current cost - 150,000 rubles.

Calculate the coefficient of revaluation:

150 000:250 0000 = 0,6.

Amount of accumulated depreciation:

40 000 + 20 000 \u003d 60 000 rubles.

Recalculate depreciation:

60 000 * 0.6 \u003d 36 000 rubles.

The amount of markdown will be:

250 000 - 150 000 \u003d 100 000 rub.

Total grade markdown:

100 000 - 36 000 \u003d 64,000 rubles.

At the beginning of the year, the operational operation of the fixed assets will reflect in accounting as follows:

Debit 01 Credit 83

50 000 rubles. - Double OS;

Debit 83 Credit 02

10 000 rubles. - Dotreat of depreciation on the OS.

At the end of 2011, as I remember, the main remedy was declared. In this case, the following rules for reflection of revaluation in accounting, namely, will be applied: the amount of the cash supply, equal to the amount of its mark-up, conducted in previous reporting periods, is credited to accounting accounts for other income and expenses (score 91). If the DOOP exceeds the amount of the previous markdown, then this amount must be attributed to the account 83 "Extreme Capital".

Reflect the results of the example above in the form of the following wiring:

Debit 83 Credit 01

50 000 rubles. - the markup of the cost of the OS within the amount of the amount carried out;

Debit 02 Credit 83

10 000 rubles. - depreciation discharge within the completion of the cash;

Debit 91.2 Credit 01

50 000 rubles. (100 000 - 50 000) - markdown current value OS in terms of exceeding the previously carried out;

Debit 02 Credit 91.1

26 000 rub. (36 000 - 10 000) - the discrepancy of the absorption of the OS within the previous address carried out earlier.

Tax account

Let's notify that the results of the revaluation, which the organization holds, do not find their reflection in tax, since the tax code determines that during the taxpayer revaluation (markdown) of the value of the objects of fixed assets on the market value positive or negative amount of such revaluation (markdown ) Not recognized income (consumption) taken into account for tax purposes. A similar position adheres to the Ministry of Finance of Russia in letters of July 8, 2011 No. 03-03-06 / 1/412, of September 8, 2011 No. 03-03-06 / 1/544.

Thus, the results of the revaluation of the cost of fixed assets are reflected in accounting, but for the purpose of taxation of profits, the results of the revaluation are not taken into account.

Special rules

The tax code determined that the initial value of fixed assets could only vary in cases of completion, retrofitting, reconstruction, modernization, technical re-equipment, partial liquidation and in other similar grounds (clause 2 of Article 257 of the Tax Code of the Russian Federation). About the revaluation in this article says nothing.

Yu.L. Ternovka, Expert Editor

Debit 99 subaccount "Permanent tax liabilities (assets)" Credit 68 subaccount "Calculations for income tax"
- a permanent tax liability is taken into account from the difference between monthly depreciation deductions for accounting and tax accounting purposes.

If the main remedy was discharged, then in accounting the monthly depreciation amount will be less than in tax accounting. In this case, in accounting reflect the permanent tax asset:

Debit 68 subaccount "Calculations for income tax" Credit 99 subaccount "Permanent tax liabilities (assets)"
- a permanent tax asset is taken from the difference between monthly depreciation deductions for accounting and tax accounting purposes.

Such an order follows from paragraph 7 of PBU 18/02.

Opt: property tax

The results of the revaluation of fixed assets will consider when calculating property tax. This is due to the fact that the tax base for property tax is defined as the residual value of the main fund, formed according to the accounting data (paragraph 1 of Art. 375 of the Tax Code of the Russian Federation). That is, taking into account his revaluation.

Situation: at what point should I need to increase (reduce) the residual value of the main means after its revaluation for calculating property tax?

Revaluation results take into account when calculating the tax (average annual value of the property) of the reporting year in which it was carried out (paragraph 4 of Art. 376 of the Tax Code of the Russian Federation).

This is due to the fact that the residual value of the main means to calculate property tax should be determined by the accounting rules (paragraph 1 of Art. 375 of the Tax Code of the Russian Federation). In accounting, the value of the fixed assessment is overestimated as of December 31 of the reporting year (paragraph 15 of PBU 6/01, paragraph 43 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Until January 1, 2011, the revaluation was made at the beginning of the reporting year. New order Published on March 28, 2011 and extends its operation from January 1, 2011 (the letter of the Ministry of Finance of Russia dated June 14, 2011 No. 07-02-06 / 106). Any transitional provisions in connection with the introduction of changes to the procedure for revaluation of fixed assets in legislation was not provided. Therefore, when calculating property tax in 2011, it is necessary to take into account the results of the revaluation of fixed assets conducted as of January 1, and December 31, 2011. At the same time, the tax base for property tax for previous years is not necessary.

Similar conclusions contain a letter of the Ministry of Finance of Russia of October 25, 2011 No. 03-05-05-01 / 84.

USN

The calculation of the tax base of organizations on the simplified results of the revaluation of fixed assets do not affect. This is explained by the fact that the amount of additional funds (markings) of the cost of fixed assets is not included in the income (expenses) taken into account for tax purposes (Article 346.15 and 346.16 of the Tax Code of the Russian Federation). A similar point of view is reflected in paragraph 1 of the Ministry of Finance of Russia of January 20, 2006 No. 03-11-04 / 2/9.

ENVD

The object of taxation of ENVD is the imputed income (paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation). Therefore, the amount of additional funds (markdown) of the value of fixed assets for the calculation of the tax base does not affect.

Outdoor and UHNVD

The main tool can be used in the activities of the organization, taxable ENVD, and the activities with which the organization pays taxes on the overall taxation system. In this case, for the purpose of calculating property tax the residual value of the main means, taking into account its revaluation, you need to distribute (paragraph 7 of Art. 346.26 of the Tax Code of the Russian Federation). The cost of the main means used in one form of the organization is not necessary to distribute.

How are the results of the first reassessment of the object of fixed assets (OS), if its markdown is made, and further depreciation on this OS object?

The production organization first conducted a revaluation of the OS - administrative building, the initial value of which according to accounting and tax accounting was 18,770,000 rubles, the amount of accrued depreciation at the reflection date of the revaluation results - 2,932,812,60 rubles. Based on the report of an independent appraiser, the current (restorative) cost of the building at the end of the reporting year is 15,130,850 rubles.

In accounting and tax accounting, the useful life of the OS object is 384 months, depreciation is accrued with a linear method (method). According to the accounting policy, for the purposes of taxation, the depreciation amount used for management needs belongs to indirect expenses. The tax accounting uses the accrual method.

Accounting

OS to accounting is taken at the initial cost, which recognizes the amount of actual costs for their acquisition, structure and manufacture, with the exception of VAT and other taxes (p. 7, 8 of accounting regulations "Accounting for fixed assets" PBU 6/01 approved by the Order of the Ministry of Finance of Russia of 30.03.2001 N 26N).

The cost of OB objects is redeemed by depreciation accrual (p. 17 PBU 6/01).

The change in the initial cost of the OS, in which they are accepted for accounting, allowed, including in the event of an overvaluation of OS objects (paragraph 2 of PBU 6/01).

The revaluation of OS objects is carried out in order to determine the real value of the OS objects by bringing the initial value of OS objects in accordance with their market prices and reproduction conditions at the reassessment date (paragraph 3 of paragraph 41 of methodological instructions on accounting of fixed assets approved by the Order of the Ministry of Finance of Russia from 13.10 .2003 N 91n (hereinafter - Methodical instructions)).

A commercial organization may not more often once a year (at the end of the reporting year) to overestimate the groups of homogeneous OS objects for the current (restorative) cost by indexing or direct recalculation according to documented market prices (paragraph 15 of PBU 6/01, clause 43 of methodical instructions ).

It should be noted that when deciding on the revaluation on such an OS, it should be borne in mind that later they are revalued regularly that the cost of the OS, according to which they are reflected in accounting and reporting, did not differ significantly from the current (reducing) cost (para. 2 p. 15 PBU 6/01).

The revaluation of the OS object is made by recalculating its initial value or the current (restorative) cost, if this object has been revalued earlier, and the amount of depreciation accrued for the entire use of the object (paragraph 3 of paragraph 15 of PBU 6/01). In this case, since the OS object was not previously overestimated, the initial cost of the OS object is recalculated.

The amount of markdown of the OS object as a result of the revaluation refers to a financial result as other expenses (paragraph 6 of paragraph 15 of PBU 6/01, paragraph 2 of paragraph 48 of the methodical instructions).

The procedure for calculating and reflecting on accounting accounts of the amount of markdown is clarified in paragraph 48 of the methodical instructions.

The difference between the initial and reducing cost of the object (markdown) is 3,639,150 rubles. (18 770 000 rub. - 15 130 850 rubles). The amount of recalculated depreciation is 2 364 195.39 rubles. (2 932 812,60 rub. X 15 130 850 rub. / 18 770 000 rub.). The difference between the amounts of accumulated and recalculated depreciation is 568,617,21 rubles. (2 932 812,60 rub. - 2 364 195,39 rub.).

Data on the cost of overvalued OS are reflected as of December 31, the end of which revaluation was carried out. At the same time, the comparative accounting data for the period (periods) preceding (preceding) reporting, do not change (annex to the letter of the Ministry of Finance of Russia from January 29, 2014 N 07-04-18 / 01).

In the future, the calculation of depreciation (from January of the next year) is made on the basis of the replacement cost and the rate of depreciation, calculated on the basis of the useful life of this object (paragraph 2 of paragraph 19 of PBU 6/01).

Depreciation deductions from the cost of the OS (administrative building) object are taken into account as part of the costs of common activities as management costs. It should be noted that management costs can relate to the cost of production in full in the reporting period in which they are recognized if such an order is provided for by accounting policies (clause 5, 7, 9, 16, 20 of the Regulations on accounting "Establishing the organization" PBU 10/99, approved by the Order of the Ministry of Finance of Russia of 06.05.1999 N 33N, paragraph 7 of the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/2008) approved by the Order of the Ministry of Finance of Russia from 06.10.2008 N 106n). This consultation proceeds from the condition that management costs form the cost of production in the reporting period of their recognition.

Accounting records for the reflection of discussed operations are manufactured taking into account the above, as well as the rules established by the instructions for the application of the accounting account plan for financial and economic activities, approved by the Order of the Ministry of Finance of Russia from 31.10.2000 N 94n, and are shown below in the posting table.

Organizations

The initial cost of the OS object is redeemed by depreciation by accrual, in this case, within 384 months, monthly (starting from the month following the month of commissioning of the OS object) in the amount of 48,880,21 rubles. (18 770 000 rub. X 1/384 months). This follows from paragraph 4 of Art. 259, paragraph 2 of Art. 259.1 Tax Code of the Russian Federation.

The amounts of accrued depreciation are taken into account in the costs associated with production and implementation (PP. 3 of paragraph 2 of Art. 253, paragraph 3 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). In this case, in accordance with the accounting policy, for tax purposes, the depreciation amount of OS objects used for managerial needs are indirect expenses, which are fully related to the costs of the current reporting (tax) period (para. 9, 10 p. 1, . 2 Art. 318 Tax Code of the Russian Federation).

Positive (negative) The amount of reassessment of OS objects is not recognized as income (consumption) taken into account for tax purposes, and is not accepted in determining the restoration cost of depreciable property and when depreciation accrued for tax purposes in accordance with Ch. 25 Tax Code of the Russian Federation (paragraph 6 of paragraph 1 of Art. 257 of the Tax Code of the Russian Federation).

Additionally, for this issue, see a practical allowance for income tax.

PBU application 18/02

The amount of markdown of the OS object (taking into account the amortization adjustment) participates in the formation of accounting profits (loss) and does not affect the tax base for income tax. At the same time, the total amount of expenses in the form of a markdown and accrued depreciation on the OS object forming an accounting profit (loss), for all time its use will coincide with the amount of expenses in the form of depreciation of this OS that reduce the tax base for income tax.

Taking into account the clarification contained in paragraph 6, 7, 8, 9 of the interpretation of P82 "Temporary differences on income tax" (approved. Accounting Methodological Center 15.10.2008), which arose in connection with the discreint of the OS difference is recognized as subtracted by the time difference which leads to the emergence of a deferred tax asset (it) (paragraph 11, 14 of accounting provisions "Accounting for calculations on the income tax" PBU 18/02, approved by the Order of the Ministry of Finance of Russia dated 19.11.2002 N 114N).

Exceeding the amount of depreciation, monthly accrued in tax accounting, over the amount of depreciation accrued in accounting after the reflection of the results of the revaluation, leads to a decrease (repayment) of the previously arising (paragraph 17 of PBU 18/02).

* Under the current (restorative) value of the OS objects is meant the amount of funds, which should be paid by the Organization on the reassessment date if it is necessary to replace any object (paragraph 2 of paragraph 43 of methodical instructions).

When determining the current (restorative) cost, data on similar products received from manufacturers' organizations can be used; information about the price level existing in state statistical authorities, trade inspections and organizations; price level information published in the media and special literature; assessment of the technical inventory bureau; Expert conclusions about the current (restorative) value of OS objects (paragraph 4 of clause 43 of methodical instructions). In this case, the assessment of the current (restorative) value of the OS object is manufactured independent appraiser. Operations for accounting for the appraiser in this consultation are not considered and the corresponding entries in the posting table are not given.

** Note that the difference arising in connection with the markup, as well as the differences between the amounts of depreciation accrued in accounting and tax accounting, can be applied to the difference after the markup. Due to the fact that for the purpose of taxation of profit, the results of the revaluation are not taken into account, when recognizing these expenses and income in accounting, constant differences are formed and the constant tax liabilities and constant tax assets (PNA) (p. 4, 7 PBU 18 / 02). Accordingly, the amount of excess expenditures in the form of depreciation recognized in tax accounting, on the expenditures recognized in accounting, after the markdown, constant differences and the corresponding mats are also formed (paragraph 4, 7 of PBU 18/02).

It should be noted that the option of reflection of differences in accordance with PBU 18/02 is the subject of professional judgment of the accountant and is consolidated in the organization's accounting policy (paragraph 7 of PBU 1/2008).

The revaluation of fixed assets is the procedure for bringing the value of fixed assets to the level of current market prices. We tell what the procedure for revaluation of fixed assets, and how to reflect the revaluation made in accounting.

Essence of reassessment of fixed assets

Objects of fixed assets are taken to account for the purchase price. But according to p. 14 PBU 6/01, the initial cost may vary over time in connection with the conduct of various procedures: completion, reconstruction, modernization, assessment. Revaluation of fixed assets 2019 clarifies the initial cost of objects. Conduct it in connection with the change in the current level of market prices. Based on the revaluation, the current (restorative) cost of fixed assets is determined in accordance with the established conditions for reproduction and market prices at the time of revaluation (paragraph 41 of the Order of the Ministry of Finance of the Russian Federation No. 91n of October 13, 2003).

Legal regulation of revaluation provide regulations:

• PBU 6/01 "Accounting for fixed assets";
• Methodical instructions on accounting of fixed assets - Order of the Ministry of Finance of the Russian Federation No. 91n dated October 13, 2003;
• Order No. 186n dated December 24, 2010.

Each organization has the right to revaluate, but this is not a duty. But if the institution once organized a revaluation, then in the future she will have to authorize it regularly so that the dynamics of the reducing value is not sharp. If significant price changes for the reporting year were not identified, then the procedure can not be carried out (paragraph 44 of the Order No. 91n).

The revaluation is organized not more than once a year as of the end of the financial period, that is, December 31 (paragraph 15 of PBU 6/01). In 2019, the revaluation of fixed assets should be held on 12/31/2019. The procedure needs to send all property funds that are included in one classification (grouping).

Order of conduct

The order and methods of revaluation each institution should be prescribed in its accounting policy. To organize a revaluation and reflect the results of accounting, you must prepare information:

• on the initial or replacement value defined in the previous revaluation, as of December 31 of the reporting period;
• the amount of accrued depreciation for the entire useful life of the object is on 31.12;
• documents that fix the magnitude of the current restoration cost of overestimated fixed assets - by 31.12.

Then you need to decide on the methods:

1. At the initial cost - the volume of the actual price of funds per minus VAT and other taxes is revealed.
2. According to the current (restorative) cost - the magnitude of the reproduction of fixed assets is calculated.

When the procedure is completed, its results must be reflected by the wiring in accounting.

Documenting

To revaluate, the supervisor needs to publish an official order. The order is formed on the company's branded form. In the document cap specifies the contact details of the enterprise: address, telephone, email and site.

In the order, you must specify all groups of funds that are planned to overestimate, and those employees who will be appointed responsible for the procedure. In addition, it is necessary to arrange an application to the order - a list of property objects that are subject to revaluation. The list needs not only the name of the fixed assessment, but also the date of its acquisition, commissioning and the date of adoption of accounting.

The final results of the revaluation of fixed assets should be issued by the following documents:

1. Act of revaluation, which will sign all members of the Commission. It is necessary to attach all primary documents that establish the cost of overvalued assets.
2. Inventory card accounting card in the form of OS-6.

Rules for recalculating depreciation during revaluation

If, after the revaluation, the initial or replacement cost of the fixed assessment changes, the accountant must recalculate the depreciation as of December 31 of the estimated period in which the property object was revalued.

Imagine step-by-step actions of a specialist in the table:

The value of the change is carried out in account 02 "Depreciation of fixed assets" in correspondence with the following accounts:

• 83 "Extension Capital";
• 91.2 "Other income and expenses".

If the amount of the change increases the accrued depreciation, the value of additional capital is reduced. If depreciation charges after revaluation decrease, the value of other income is growing.

Reflection of results in accounting accounting NKO

The results are carried out in accounting on the basis of the result of the procedure - accommodation is made or the markdown. If there is a cash accrued over the OS objects, then its value refers to additional capital, if the discrepancy is, then to other expenses.

If the revaluation was previously carried out, then the DOOP was carried out as follows (paragraph 15 of PBU 6/01):

• with the previously accrued postcase, the new is taken into account at an additional capital;
• if there was a markdown at the previous one, then the DOOP, carried out in the reporting period, the size of which does not exceed the last markdown, accounted for other expenses, increases other income in the current reporting period, and the value exceeded the markup is carried out at an additional capital.

By analogy when markdown:

• in the presence of a previous decrease in the PS, the current discrepancy is reflected on other expenses;
• with a previously increasing price, the current issue reduces the amount of additional capital, and the amount exceeding the previous additional accumulation relates to other expenses.

Example

The revaluation of fixed assets was carried out in the organization for the first time. It was recorded that the initial price of the funds decreased, which was reflected in the account 91 in the Russian currency - rubles. When re-evaluating next year The revealed price of the funds exceeded last year's decrease in the price of fixed assets (thanks to the property assets that rose). The results will be praised in accounting by wiring:

Features for state employees

Budgetary institutions should be revalued on other regulations. The procedure for recalculating the cost of budget organizations is carried out in certain cases:

1. If there is an appropriate decision from the Government of the Russian Federation (paragraph 28 of Instructions No. 157n).
2. If the property asset is not alienated not in favor of institutions belonging to the public sector (paragraph 29, 30 of the Federal Standard No. 257n, paragraph 28 of Instructions No. 157n).

Rules and terms for procedures approves the Government of the Russian Federation. The reassessment for budgetary institutions is regulated by a single order enshrined in the orders of the Ministry of Economic Development of Russia No. 25, the Ministry of Finance of Russia No. 6N, the Ministry of Property of Russia No. 14, the State Statistics Committee of Russia No. 7 of January 25, 2003 (as amended by 02.10.2006).

The procedure is carried out as of the beginning of the new fiscal year (paragraph 28 of the 157N instruction). In the process of revaluation, the book value and depreciation accruals are recalculated for each OS object.

Some assets categories are an exception. For example, the values \u200b\u200bof the State Fund of the Russian Federation overestimate experts of the Gokhran RF. In such cases, the estimated value of the values \u200b\u200bof the State Fund at the prices and the official exchange rate of the US dollar is relevant at the date of recalculation.

Exceptions include:

1. OS, which are ownership of treasury. They are revalued directly at the date of operation or budget reporting.
2. OS, alienating not in favor of public sector organizations. In this case, the carrying cost is brought to the magnitude of the fair value at the time of the revaluation.

To carry out the revaluation in a budgetary institution, it is necessary to determine the method of procedure, and then consolidate it in the organization's accounting policies (clause 41 of the Federal Standard No. 257n, Methodical Instructions on Federal Standard No. 257n). There are two ways to identify the revalued value of the property:

1. Recalculation of accumulated depreciation charges is directly proportional to the change in the initial or book value of property objects. In this case, the result of the procedure should be equality of residual and overvalued costs.
2. The difference in the initial or book value and accumulated depreciation. The value of the residual value should be brought to the value of the revalued value. In accounting, simultaneous wiring to reduce the carrying amount of the asset on the value of accrued depreciation deductions (CT 0 101 00 000) and to increase the residual price of the Foundation by the amount of additional costs to the fair value (DT 0 101 00 000).

After the results of the recalculation, the depreciation should be charged for the remaining useful life of the facility according to the standards that operated before the procedure.

The procedure for recalculation is similar to how the revaluation in commercial and non-commercial organizations. First, the order or order is issued, then the manual approves it. The administrative documentation includes the following information (the letter of the Ministry of Finance of Russia No. 02-14-07 / 274 of 08.02.2007):

• the composition of the Commission and the Regulations on which it acts;
• the procedure for implementing the procedure is the stages of conducting responsible employees;
• period of conduct;
• deadlines for the signing of final acts;
• the list of primary documentation and the rules for issuing such documents.

Initial information is the accounting data of the budget institution and the results of the previous inventory. All data must strictly match each other.

After completing the recalculation, the responsible employees draw out a final act in which the results of the procedure will be reflected. The legislation is not provided by the legislation, therefore the organization has the right to develop a form independently, taking advantage of standards from paragraph 25 of the Federal Standard No. 256N. The register must be approved in the accounting policy of the institution.

All confirming documents are applied to the act, reflecting the final result.

Wiring for the budget institution

All operations are reflected in budget accounting separately, in strict accordance with the information provided in the accounting certificate in form 0504833.

Accounting records reflecting the revaluation results, we give in the table.

Tax Accounting for Revaluation

The result of the revaluation of fixed assets does not apply to no income or costs (paragraph 1 of Art. 257 of the Tax Code of the Russian Federation). The results of the revaluation are necessarily reflected in accounting, but when calculating the income tax, this procedure is not taken into account (letters of the Ministry of Finance of the Russian Federation No. 03-03-06 / 1/412 dated 08.07.2011, No. 03-03-06 / 1/544 09/08/2011, No. 03-03-06 / 1/10621 of 20.02.2018). In the Tax Code of the Russian Federation (ch. 25 of the Tax Code of the Russian Federation) there are no reference to the recalculation of fixed assets.

The results of the procedure are reflected in the account 83 "Extreme Capital" or 91 accounts, but it does not change a financial result or a taxable income tax base, which means that the discounted difference (PBU 18/02) does not appear.

In the case of the accommodation or markup in accounting, accumulated depreciation is recalled. With an increase in the depreciation amount in accounting, the depreciation for tax accounting does not change. Accountant will be required every month to carry out the PNO - permanent tax obligation (p. 4, 7 PBU 18/02).

A similar situation on tax accounting arises with a markdown. The difference between accounting and tax data is adjusted monthly, it is deferred tax assets, and the value of the markdown itself is a constant tax asset - PNA.

The key value is reassessing for the tax accounting of property. We remind you that since 01.01.2019, property taxes, ownership, use, disposal and received on the concession, which are taken into account on the taxpayer's balance sheet (Article 378, 378.1, 378.2) are subject to taxation tax on property.

When calculating property tax on average annual cost after the revaluation, the revalued value of the real estate will be used. If a market value The object of real estate has increased after the procedure conducted, then the paid property tax is also growing.

If the calculation of property tax is carried out on cadastral valueThe amount of tax deductions will not change independently of the growth or reduction of the revalued value of the real estate object.

Similar to the situation and tax accounting in budgetary institutions. The results of the recalculation are not recognized as income or expenses are not included in the cost of amortized property objects and are not involved in depreciation accrual (clause 1 of Art. 257 of the Tax Code of the Russian Federation).

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