The latest version of pbu 6. Accounting for fixed assets. The concept of fixed assets, their classification and assessment

Wood materials and products 14.11.2020

We talked about the system of regulatory regulation of accounting in the Russian Federation in ours and noted that the second level of such a system, among other things, includes PBU, or.

We will tell you more about PBU 6/01 in our consultation.

For fixed assets in accounting - PBU 6/01

Regulation on accounting"Accounting for fixed assets" PBU 6/01 is the main regulatory document, in accordance with which, as its name implies, accounting of fixed assets (OS).

This Regulation was approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n as one of the elements of the Accounting Reform Program in accordance with (Government Resolution No. 283 dated March 06, 1998).

PBU 6/01 is applied from the financial statements for 2001 by all organizations, except for credit and state (municipal) institutions (clause 1 of PBU 6/01).

Structure of PBU "Accounting for fixed assets"

We present the structure of PBU 6/01, and also briefly summarize the contents of its sections:

PBU section 6/01	What issues are raised
I. General Provisions	- conditions for recognizing assets as objects of fixed assets; - examples of objects of fixed assets, as well as types of property that are not considered to be objects of fixed assets; - accounting unit of fixed assets
II. Valuation of fixed assets	- the procedure for determining the initial cost depending on the method of receipt of the fixed asset; - change in the initial cost of fixed assets; - the accounting procedure for the revaluation of fixed assets
III. Depreciation of fixed assets	- Methods and procedure for calculating depreciation of fixed assets; - the procedure for determining the amount of depreciation for each of the methods of depreciation; - the procedure for determining the term useful use OS objects; - a list of fixed assets for which depreciation is not charged
IV. Restoration of fixed assets	- methods of restoring fixed assets; - features of the recognition of costs for the modernization and reconstruction of fixed assets
V. Disposal of property, plant and equipment	- cases of disposal of fixed assets; - the procedure for recognizing income and expenses from the write-off of fixed assets
Vi. Disclosure of information in financial statements	- the minimum list of information about fixed assets that must be disclosed in the financial statements of the organization

Methodical instructions for accounting of fixed assets

At the third level of the regulatory system of accounting, there are, among other things, the Methodological Guidelines for the Accounting of Fixed Assets (approved by Order of the Ministry of Finance dated 13.10.2003 No. 91n), which are considered in conjunction with PBU 6/01.

The method of guidance on fixed assets determines the procedure for organizing the accounting of fixed assets in accordance with PBU 6/01. They disclose both the issues already covered in PBU 6/01, and those aspects that are not properly specified by the Regulation on fixed assets accounting. For example, in Methodical instructions separate issues are being investigated documenting fixed assets, their classification is given according to some criteria, and also shown on conditional examples is the calculation of the depreciation amounts of fixed assets in various ways.

PBU 6/01 "Accounting for fixed assets".

The concept of fixed assets, their classification and assessment.

To accept assets for accounting as a fixed asset, 4 conditions must be met simultaneously:

1.Use as a means of labor for the production of products, performance of work, provision of services, or for management purposes.

2. The useful life is over 12 months.

3. Do not anticipate subsequent resale of such assets.

4. The acquisition of such assets is associated with the intention to obtain economic benefits in the process of use.

The time during which it is expected to receive income from the operation of a competitive object or the performance of certain functions by it in a given period are considered in the accounting as a useful life.

The organization sets the useful life independently, taking into account:

1) Specific operating conditions of the facility, taking into account the planned number of work shifts, scheduled preventive maintenance, the presence of an aggressive environment and other factors.

2) The expected performance of the facility, taking into account its technical and economic indicators.

3) The current restriction on explantation.

The unit of accounting for fixed assets is an inventory item. This is a complete device with all the devices or a separate structurally separate object independently performing the necessary functions in accordance with its purpose.

In analytical accounting, fixed assets are reflected in accordance with their classification.

Wasp classification is carried out according to the following criteria:

1) The presence of a material-natural form.

Fixed assets having material-natural forms (material PF).

Intangible PF.

2) According to the degree of human participation in the creation of individual OS objects:

Man-made OS.

Miraculous OS.

3) By branches of the national economy: (24 branches)

4) By groups:

Buildings, Constructions, Dwellings, Machinery and equipment, Transport vehicles, Industrial and economic inventory, Livestock, worker, productive, breeding., Perennial planting., Other material PF.

5) By functional purpose:

Industrial production

For industrial purposes in other sectors of the national economy

Non-production

6) By the degree of use of the OS in the production process:

Operating systems in operation

In reserve

Under repair

At the stage of completion, retrofitting, reconstruction, modernization and partial liquidation

On conservation

7) According to the availability of existing rights to OS objects:

Objects owned by the organization

Objects that are in the organization's operational management or in economic management.

Objects received by the organization for rent.

OS received by the organization free of charge.

Objects received by the organization for trust management.

8) By the duration of the OS life cycle:

Received

Directly involved in the production process

Movable within the organization

Leased

Knocked out

The OS is accepted to the BU at its original cost.

The initial cost of fixed assets acquired for a fee is recognized as the sum of the organization's actual costs for the acquisition, construction, and manufacture, excluding value added tax.

The initial cost of fixed assets contributed to the account of a contribution to the authorized capital of the organization is recognized as their monetary value agreed upon by the founders of the organization.

The initial cost of fixed assets received by the organization under a gift agreement is their current market value at the date of acceptance to the BU as an investment in non-current assets.

The initial cost of fixed assets received under contracts providing for the fulfillment of obligations not in cash is the cost of values transferred or to be transferred to the organization.

Changes in the initial value of the embraced during its useful life are not allowed except in the following cases:

1) Completions

2) Retrofitting

3) Reconstruction

4) Upgrades

5) Partial liquidation

6) Revaluations

Replacement cost - the cost of reproduction of operating OS at modern prices and in modern conditions manufacturing of similar objects. \

Residual value - is considered as the real value of fixed assets at a certain date. It is calculated by subtracting the amount of its depreciation for the period of operation from the initial cost of the object.

Liquidation value - the value of useful waste received after the liquidation or sale of the facility and taken into account in the conditional valuation.

Accounting for leasing operations at the lessee.

Lessee - physical or entity which, in accordance with the lease agreement, is obliged to accept the leased item for a certain fee for a certain rock and on certain conditions for temporary possession and use in accordance with the lease agreement.

3. Seller of leased property: a natural or legal person who, in accordance with the purchase and sale agreement, sells to the lessor the property being leased for a specified period.

Lease payments include the total amount of payments under the lease agreement for the entire term of the agreement, which includes reimbursement of the lessor's costs associated with the acquisition and transfer of the leased asset to the lessee, reimbursement of costs associated with the provision of other services provided for by the lease agreement, as well as the lessor's income.

The leased asset transferred to the lessee is accounted for on the balance sheet of the lessor or lessee according to mutual agreement parties. Depreciation deductions are made by the party on whose balance sheet the leased asset is located.

Analytical accounting for each object of leased property. In the accounting of the lessor, all costs related to the acquisition of leased property are considered as capital with attribution to account 08.

After the completion of all operations for the formation of the PS, the leased property is accepted:

Accounting with the lessee (property on the balance sheet with the lessor)

D 001 - 200000

D 20, 23, 25, 26, 44 K 76 - DEBT ON LEASING PAYMENTS - 1413 (PER MONTH) (169492)

D 19 K 76 - 254 (30508)

D 76 K 51 - 1667 (200000)

K 001 - 200000

D 01 K 02 - 120000

D 20 K 76 - 23600

D 19 K 76 - 3600

D 76 K 51 - 23600

Accounting with the lessee (property on the lessee's balance sheet)

D 08 K 76 RENTAL OBLIGATIONS - 169492

D 19 K 76 RENT OBLIGATION - 30508

D 01 K 08 - 169492 (PS)

D 76 lease obligations K 76 lease payments arrears - 200,000

D 76zadol K 56 - 200000

D 20 K 02 - 169492

K 01-2 K 01-1 - 169492

K 02 K 01-2 - 169492

D 20 K 76 BACKWARD - 200000

D 19 K 76 zadol - 26000

D 76zadol K 51 - 23600

PBU 6/01 "Accounting for fixed assets".

The regulation establishes the requirements for the rules for the formation of information on the fixed assets of an enterprise in accounting. Describes the criteria by which an asset is accepted by the organization for accounting as a fixed asset. The methodology for assessing fixed assets and the composition of costs for the formation of the initial cost of the object (amounts paid in accordance with the contract to the supplier; delivery costs of the object, customs duties and customs duties, interest on loans, etc.) are disclosed. Methods for calculating depreciation of fixed assets are established: linear, method of diminishing balance, method of writing off value by the sum of the number of years of useful life, method of writing off value in proportion to the volume of production (work). The procedure for accounting for the costs of the organization for the repair and restoration of objects. Requirements for the reflection in the accounting of operations of disposal of fixed assets in the following cases: sale, termination of use due to moral or physical wear and tear, liquidation in the event of an accident, natural disaster and other emergency situation, transfer in the form of a contribution to the authorized (share) capital of another organization, mutual fund and in other cases.

Clarified the status of accounting regulations

Based on part 1 of article 30 Federal law"On accounting" before the approval of the Federal Accounting Standards by the Ministry of Finance of Russia, provisions on accounting and other regulatory legal acts approved by the Ministry of Finance of Russia before January 1, 2013 are subject to mandatory application.

Federal Law No. 160-FZ of July 18, 2017 "On Amendments to the Federal Law" On Accounting "clarified the status of these accounting regulations. Accounting regulations approved by the Ministry of Finance of Russia in the period from October 1, 1998 to 1 January 2013, are recognized by federal accounting standards.

14. Fixed assets: concept, classification and assessment (pbu 6/01).

N 160-FZ, the following accounting provisions are considered federal accounting standards:

PBU 1/2008 "Accounting policy of the organization",

PBU 2/2008 "Accounting for construction contracts",

PBU 3/2006 "Accounting for assets and liabilities, the value of which is expressed in foreign currency",

PBU 4/99 "Financial statements of the organization",

PBU 5/01 "Accounting for inventories",

PBU 6/01 "Accounting for fixed assets",

PBU 7/98 "Events after the reporting date",

PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets",

PBU 9/99 "Income of the organization",

PBU 10/99 "Expenses of the organization",

PBU 11/2008 "Information on related parties",

PBU 12/2010 "Information by segments",

PBU 13/2000 "Accounting for State Aid",

PBU 14/2007 "Accounting for intangible assets",

PBU 15/2008 "Accounting for expenses on loans and credits",

PBU 16/02 "Information on discontinued operations",

PBU 17/02 "Accounting for expenses for research, development and technological work",

PBU 18/02 "Accounting for calculations of corporate income tax",

PBU 19/02 "Accounting for financial investments",

PBU 20/03 "Information on participation in joint activities",

PBU 21/2008 "Change in Estimated Values",

PBU 22/2010 "Correction of errors in accounting and reporting",

PBU 23/2011 "Traffic report Money",

PBU 24/2011 "Accounting for the development of natural resources".

According to Part 15 of Article 21 of the Federal Law "On Accounting", industry accounting standards should not contradict federal accounting standards. Federal Law No. 160-FZ of July 18, 2017 provides an exception to this rule: it does not apply to accounting provisions recognized by federal accounting standards and industry accounting standards approved by the Bank of Russia and other regulations governing accounting in credit and non-credit financial institutions.

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Accounting for fixed assets PBU 6/01

I. General Provisions

1. This Regulation establishes the rules for the formation of information on the fixed assets of the organization in accounting. An organization hereinafter means a legal entity under the laws of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).
(as amended by the Order of the Ministry of Finance of the Russian Federation of 25.10.2010 N 132n)

2. Excluded. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n.

3. This Regulation does not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
items handed over for installation or subject to installation, which are in transit;
capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets, if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization, or for provision by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended to be used for a long time, i.e. a term exceeding 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not imply the subsequent resale of this object;
d) the object is able to bring the organization economic benefits (income) in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in entrepreneurial activity carried out in accordance with the legislation of the Russian Federation), for the management needs of a non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

Useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.
(Clause 4 as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

5. Fixed assets include: buildings, structures, workers and power machines and equipment, measuring and control devices and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and pedigree livestock, perennial plantations, on-farm roads and other relevant objects.

The structure of fixed assets also includes: capital investments for the radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land, objects of nature management (water, subsoil and other natural resources).

Fixed assets intended solely for the provision of an organization for a fee for temporary possession and use or for temporary use for the purpose of generating income, are reflected in accounting and financial statements as income investments in tangible assets.

Assets in respect of which the conditions stipulated in paragraph 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 20,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation in the organization, proper control over their movement should be organized.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

6. The unit of accounting for fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings, or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a certain work. A complex of structurally articulated objects is one or more objects of the same or different purpose, having common fixtures and accessories, general management, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

If one object has several parts, the useful life of which is significantly different, each such part is accounted for as an independent inventory object.

An item of fixed assets owned by two or more organizations is reflected by each organization as fixed assets in proportion to its share in the common property.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting at their original cost.

8. The initial cost of fixed assets purchased for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding value added tax and other reimbursable taxes (except as provided for by the legislation of the Russian Federation).

The actual costs of the acquisition, construction and manufacture of fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)
amounts paid to organizations for the performance of work under a construction contract and other contracts;
amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n;
customs duties and customs fees;
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)
non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)
remuneration paid to the intermediary organization through which the item of fixed assets was acquired;
other costs directly related to the acquisition, construction and manufacture of an item of fixed assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

General business and other similar expenses are not included in the actual costs of the acquisition, construction or manufacture of fixed assets, unless they are directly related to the acquisition, construction or manufacture of fixed assets.

The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

9. The initial value of fixed assets contributed to the account of a contribution to the authorized (pooled) capital of an organization is recognized as their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

10. The initial value of fixed assets received by the organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

11. The initial cost of fixed assets received under contracts providing for the fulfillment of obligations (payment) with non-monetary funds is the cost of values transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is determined by reference to the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.

If it is impossible to establish the value of values transferred or to be transferred by the organization, the value of fixed assets received by the organization under contracts providing for the fulfillment of obligations (payment) with non-monetary funds is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.

12. The initial cost of fixed assets, accepted for accounting in accordance with clauses 9, 10 and 11, is determined in relation to the procedure specified in clause 8 of these Regulations.
(Clause 12 as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

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

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and these Regulations.

A change in the initial value of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

15. A commercial organization may not more often than once a year (at the beginning of the reporting year) revalue groups of similar fixed assets at the current (replacement) cost.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

When deciding to revalue such fixed assets, it should be borne in mind that subsequently they are revalued regularly so that the value of fixed assets at which they are reflected in accounting and reporting does not materially differ from the current (replacement) value.

Revaluation of an item of fixed assets is made by recalculating its initial value or current (replacement) value, if this item was revalued earlier, and the amount of depreciation accrued over the entire period of use of the item.

The results of the revaluation of fixed assets carried out as of the first day of the reporting year shall be reflected in the accounting separately. The revaluation results are not included in the financial statements of the previous reporting year and are taken when compiling the balance sheet data at the beginning of the reporting year.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of 05/18/2002 N 45n)

The amount of the revaluation of an item of fixed assets as a result of the revaluation is credited to the additional capital of the organization. The amount of revaluation of an item of fixed assets, equal to the sum its markdown, carried out in previous reporting periods and referred to the account of retained earnings (uncovered loss), is credited to the account of retained earnings (uncovered loss).
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

The amount of the depreciation of an item of property, plant and equipment as a result of the revaluation is charged to retained earnings (uncovered loss). The amount of the depreciation of an item of fixed assets is referred to a decrease in the additional capital of the organization formed by the amounts of the revaluation of this item carried out in previous reporting periods. The excess of the amount of the devaluation of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in the previous reporting periods, is charged to the account of retained earnings (uncovered loss). The amount charged to the account of retained earnings (uncovered loss) must be disclosed in the accounting statements of the organization.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 05/18/2002 N 45n)

Upon disposal of an item of fixed assets, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. Deleted. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid by means of depreciation, unless otherwise provided by these Regulations.

For the objects of fixed assets used to implement the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and not used in the manufacture of products, when performing work or rendering services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

Depreciation is not charged on items of fixed assets of non-commercial organizations. For them, on the off-balance sheet account, information is generalized on the amounts of depreciation calculated on a linear basis in relation to the procedure specified in clause 19 of these Regulations.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

For objects of the housing stock, which are accounted for as part of profitable investments in tangible assets, depreciation is charged in accordance with the generally established procedure.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

Items of fixed assets, the consumer properties of which do not change over time (land plots; objects of nature use; objects classified as museum items and museum collections, etc.) are not subject to depreciation.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

18. Depreciation of fixed assets is calculated in one of the following ways:

linear method;
diminishing balance method;
method of writing off the value by the sum of the number of years of useful life;
method of writing off the cost in proportion to the volume of products (works).

The application of one of the methods for calculating depreciation for a group of homogeneous objects of fixed assets is carried out during the entire useful life of the objects included in this group.

The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n.

19. The annual amount of depreciation deductions is determined:

in the case of the linear method - based on the initial cost or (current (replacement) value (in case of revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;
in the case of the diminishing balance method - based on the residual value of the fixed assets object at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object and the coefficient not higher than 3 established by the organization;
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)
in the case of the method of writing off the value by the sum of the number of years of the useful life - based on the initial value or (current (replacement) value (in case of revaluation) of the fixed asset item and the ratio, in the numerator of which is the number of years remaining until the end of the useful life of the item, and the denominator is the sum of the number of years of the useful life of the object.

During the reporting year, depreciation charges for items of fixed assets are charged monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.

For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation charges on fixed assets is charged evenly during the period of operation of the organization in the reporting year.

With the method of writing off the cost in proportion to the volume of products (work), depreciation deductions are accrued based on the natural indicator of the volume of products (work) in reporting period and the ratio of the initial cost of the item of fixed assets and the estimated volume of production (work) for the entire useful life of the item of fixed assets.

20. The useful life of an item of fixed assets is determined by the organization when the item is accepted for accounting.

Determination of the useful life of an item of fixed assets is based on:

the expected life of this item in accordance with the expected performance or capacity;
expected physical deterioration, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this property (for example, the lease period).

In cases of improvement (increase) of the originally adopted normative indicators of the functioning of an item of fixed assets as a result of reconstruction or modernization, the organization revises the useful life of this item.

21. Accrual of depreciation charges for an item of fixed assets starts from the first day of the month following the month of acceptance of this item for accounting, and is made until the cost of this item is fully paid off or this item is written off from accounting.

22. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this item or the write-off of this item from the accounting records.

23. During the useful life of an item of fixed assets, the accrual of depreciation charges is not suspended, except in cases of transferring it, by decision of the head of the organization, to conservation for a period of more than three months, as well as during the restoration period of the item, the duration of which exceeds 12 months.

24. Accrual of depreciation charges for fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting records of the reporting period to which it relates.

25. Amounts of accrued depreciation on items of fixed assets are reflected in accounting by accumulating the corresponding amounts in a separate account.

IV. Restoration of fixed assets

26. The restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.

27. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object, if, as a result of modernization and reconstruction, the originally adopted standard performance indicators (useful life, capacity, quality of use, etc.) of the object improve (increase) fixed assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

28. Deleted. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not able to bring economic benefits (income) to the organization in the future is subject to write-off from the accounting records.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

Disposal of an item of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster and other emergency situation; transfers in the form of a contribution to the authorized (share) capital of another organization, mutual fund; transfer under a contract of exchange, donation; making a contribution to the account under a joint venture agreement; identification of shortage or damage to assets during their inventory; partial liquidation in the course of reconstruction work; in other cases.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

31. Income and expenses from writing off fixed assets from accounting are reflected in accounting in the reporting period to which they relate. Income and expenses from the write-off of fixed assets from the accounting records shall be credited to the profit and loss account as other income and expenses.
(as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

Vi. Disclosure of information in financial statements

32. In the financial statements, at least the following information is subject to disclosure, taking into account materiality:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year by main groups (receipt, disposal, etc.);
on the methods of appraisal of fixed assets received under contracts providing for the fulfillment of obligations (payment) with non-monetary funds;
on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);
on the useful life of fixed assets adopted by the organization (by main groups);
about items of fixed assets, the cost of which is not repaid;
on items of fixed assets provided and received under a lease agreement;
on objects of fixed assets accounted for as part of profitable investments in tangible assets;
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n)
on the methods of calculating depreciation charges for certain groups of fixed assets;
about real estate objects, taken into operation and actually used, being in the process of state registration.

Changes in PBU 7/98

By order of the Ministry of Finance of Russia dated 20.12.2007 N 143n, amendments were made to the Accounting Regulations "Events after the reporting date" (PBU 7/98), which was approved by Order of the Ministry of Finance of Russia dated 25.11.1998 N 56n.

There are only three changes.

How to determine the level of materiality?

The first concerns determining the materiality of an event after the reporting date.

The financial statements disclose information only about those events after the reporting date that are significant (clause 6 of PBU 7/98). In other words, they are the information, without the knowledge of which the users of financial statements will not be able to reliably assess the financial condition, cash flow and financial results of the organization.

Since PBU 7/98 does not establish special criteria for determining materiality, an organization must determine whether an event after the reporting date is material, independently proceeding from the "requirements of the provisions of regulatory acts on accounting." This wording was in the previous version of PBU 7/98.

Recall that the level of materiality depends on the assessment of the indicator, its nature and the specific circumstances of its occurrence (Letter of the Ministry of Finance of Russia dated 02.11.2004 N 07-05-14 / 286). In other words, the materiality in the formation of financial statements is determined by a combination of qualitative and quantitative factors (Letter of the Ministry of Finance of Russia dated 07.02.2005 N 07-03-01 / 93).

Clause 1 of the Instructions on the procedure for drawing up and submitting financial statements, which were approved by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n, provides recommendations for assessing the quantitative factors of events after the reporting date.

If the cost estimate of an event after the reporting date is 5 percent or more in relation to the total of the relevant data for the reporting year, then this amount is considered significant and is reflected in the financial statements of the organization.

This percentage is determined both to the total of the group of items, which includes the indicator associated with the event after the reporting date, and to the total balance sheet. Or to the corresponding line of the Profit and Loss Statement.

Example 1... At the end of 2007, ZAO Strela made significant financial investments in shares of another company. In the balance sheet of CJSC "Strela" under the item "Financial investments" there is an amount of 100,000 rubles, and the total asset of the balance sheet is 900,000 rubles. The organization expected to make a profit on these securities.

In February 2008, even before the signing of the financial statements, the organization's management learned about the fall market prices for these shares due to a sharp deterioration in the financial position of the issuing company by 60%, that is, by 60,000 rubles.

Let us assess the significance of this event.

The value of the fall in market prices for shares amounted to 60% of the total of the item "Financial investments" of the balance sheet (60,000 rubles: 100,000 rubles x 100%) and 6.67% of the total asset of the balance sheet (60,000 rubles: 900,000 rubles x 100%). Consequently, the event of the reporting date of the second group is recognized as material and is subject to disclosure in the financial statements for the reporting year.

In addition, not a single regulatory document establishes a procedure for assessing the qualitative characteristics of materiality. This issue is completely left to the control of the accountant, who will determine the materiality of an event after the reporting date on the basis of his professional judgment.

To date, not a single regulatory document in the field of accounting has established requirements regarding the procedure for determining the materiality of a particular fact of economic activity. There is only general recommendations according to the assessment of this indicator. Therefore, the specialists of the Ministry of Finance of Russia decided to correct the provisions of clause 6 of PBU 7/98.

The new edition of PBU 7/98 states that the materiality of an event after the reporting date is determined by the organization independently based on " general requirements to financial statements ".

Accounting changes - only before the signing date

All events after the reporting date can be divided into two groups.

The events of the first group only confirm those conditions of the organization's economic activity that already existed at the date of the financial statements. And the events of the second group confirm the emergence of new conditions of economic activity of the organization after the preparation of financial statements.

Events after the reporting date of the second group are not reflected in the synthetic and analytical accounting. If an event is recognized as significant, then information about it is disclosed only in an explanatory note in a separate section, where short description events and its monetary value. If the consequences of an event after the reporting date cannot be estimated in monetary terms, the organization will write about this in an explanatory note.

V next year when the event actually occurs, ordinary records are made in accounting based on primary accounting documents.

Events after the reporting date of the first group are reflected in accounting by clarifying accounting data. In other words, the accountant needs to clarify the relevant accounting data on the assets, liabilities, capital, income and expenses of the organization. To do this, the final turnovers of the reporting period, that is, December 31 of the reporting year, must be made in synthetic and analytical accounting. In this case, the event after the reporting date is reflected in the accounting without documentary evidence. The entry in the accounting accounts is ahead of the event itself.

In the previous version of clause 9 of PBU 7/98, it was stated that events after the reporting date in analytical and synthetic accounting should be "before the date of approval of the annual financial statements." At the same time, an event after the reporting date is recognized as the fact of economic activity that took place in the period between the reporting date and the date of signing the financial statements.

Therefore, legislators limited the period when an organization can make changes to the accounting of the reporting year to the date of signing.

PBU 1/2008 (last revised in 2018)

After this date, no additional entries can be made in the synthetic and analytical accounting.

New information after the date of signing the statements

Recall that the last day of the reporting period is considered the reporting date. When preparing annual financial statements, the reporting date is December 31 of the reporting year.

The date of signing the financial statements is the day indicated in the financial statements by the persons who signed it. Only after the statements are signed, they are submitted for approval to the owners of the organization.

The approval of the annual financial statements of the joint-stock company is carried out at the annual meeting of shareholders, which is held no earlier than two months and no later than six months after the end of the financial year (clause 1 of article 47 of the Federal Law of December 26, 1995 N 208-FZ "On joint stock companies"). That is, in the period from March 1 to June 30 of the year following the reporting year.

In limited liability companies, the approval of the annual financial statements is carried out by the general meeting of the company's participants not earlier than two months and not later than four months after the end of the financial year. That is, in the period from March 1 to April 30 of the year following the reporting year.

Consequently, the date of approval of the annual financial statements is always later than the date of their signing.

During this period (between the date of signing and the date of approval), the organization may receive new information about events after the reporting date, which are reflected in the annual financial statements. Or, in the economic activity of the organization during this period of time, new events may occur that have a significant impact on the financial performance of the organization.

Clause 12, which is supplemented by PBU 7/98, determines the actions of the organization in these cases. She needs to transfer new information about events that have already taken place after the reporting date and about new facts of economic activity to those users of the financial statements to whom it has already been submitted.

PBU 7/98 does not say anything about in what form and in what time frame it should be done, how to confirm that additional information has been transferred.

Example 2... Mars LLC has invested in shares of its subsidiary Sirius CJSC. At the end of December 2007, the current market value of the shares was RUR 300,000. At this cost, the securities were reflected in the annual financial statements of Mars LLC.

In February 2008, before the signing of the annual financial statements, it became known from the funds mass media that the market value of shares of CJSC "Sirius" decreased to 200,000 rubles. The fact of a decrease in the value of the subsidiary's securities was considered significant. Therefore, LLC "Mars" reflected it in the accounting and reporting as an event after the reporting date.

Debit 91-2 Credit 58

RUB 100,000 (300,000 rubles - 200,000 rubles) - an event after the reporting date is reflected - a decrease in the current market value package of shares.

These data were included in the annual financial statements for 2007, compiled as of December 31, 2007, which was signed on March 3, 2008 by the head of the organization, and on March 10, submitted to the tax authorities and the owners of the company.

In the period from the date of signing the annual financial statements and before their approval, the organization received information that the market value of the shares of CJSC Sirius had decreased to 50,000 rubles.

The management of Mars LLC sent a letter to the owners of the organization and to the tax inspectorate at the place of registration of the organization, in which they presented new information about the event after the reporting date.

When do the changes take effect?

Order of the Ministry of Finance of Russia dated 20.12.2007 N 143n does not establish a special procedure for the entry into force of this document. Consequently, it will enter into force 10 days after its official publication. This procedure is established by clause 12 of the Decree of the President of the Russian Federation of 23.05.1996 N 763.

Recall that the normative legal acts of federal executive bodies are subject to official publication in " Russian newspaper"within ten days after the day of their registration. Order of the Ministry of Finance of Russia N 143n was registered with the Ministry of Justice on January 21, 2008. It turns out that no later than February 10, this document will enter into force. This means that the changes made to PBU 7/98 will have to be taken into account when drawing up the annual financial statements for 2007.

Please note that all commercial organizations (except credit ones), including small businesses, must apply PBU 7/98.

O. A. Kurbangaleeva

Expert Consultant

accounting

and taxation

POSITION

ACCOUNTING ACCOUNTING FIXED ASSETS

List of changing documents

(as amended by the Orders of the Ministry of Finance of Russia dated 05/18/2002 N 45n,

dated 12.12.2005 N 147n, dated 18.09.2006 N 116n,

from 27.11.2006 N 156n, from 25.10.2010 N 132n,

from 24.12.2010 N 186n, from 16.05.2016 N 64n)

I. General Provisions

(as amended by the Order of the Ministry of Finance of Russia dated 25.10.2010 N 132n)

2. Excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n.

3. This Regulation does not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or subject to installation, which are in transit;

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets, if the following conditions are simultaneously met:

b) the object is intended to be used for a long time, i.e. a term exceeding 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not imply the subsequent resale of this object;

d) the object is able to bring the organization economic benefits (income) in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in entrepreneurial activities carried out in accordance with the legislation of the Russian Federation) for management needs a non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

(Clause 4 as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

5. Fixed assets include: buildings, structures, workers and power machines and equipment, measuring and regulating instruments and devices, computers, vehicles, tools, production and household inventory and accessories, working, productive and pedigree livestock, perennial plantations, on-farm roads and other related facilities.

The structure of fixed assets also includes: capital investments for the radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, objects of nature management (water, subsoil and other natural resources).

Assets in respect of which the conditions stipulated in paragraph 4 of these Regulations are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, can be reflected in accounting and financial statements as part of inventories ... In order to ensure the safety of these objects in production or during operation in the organization, proper control over their movement should be organized.

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n, as amended by the Order of the Ministry of Finance of Russia dated 24.12.2010 N 186n)

If one object has several parts, the useful life of which is significantly different, each such part is accounted for as an independent inventory object.

An item of fixed assets owned by two or more organizations is reflected by each organization as fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting at their original cost.

The actual costs of the acquisition, construction and manufacture of fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

amounts paid to organizations for the performance of work under a construction contract and other contracts;

amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

paragraph is excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n;

customs duties and customs fees;

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

remuneration paid to the intermediary organization through which the item of fixed assets was acquired;

other costs directly related to the acquisition, construction and manufacture of an item of fixed assets.

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

The paragraph is excluded. - Order of the Ministry of Finance of Russia of November 27, 2006 N 156n.

8.1. An organization that is entitled to use simplified accounting methods, including simplified accounting (financial) statements, can determine the initial cost of fixed assets:

a) when purchasing them for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);

b) during their construction (manufacture) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets.

At the same time, other costs directly related to the acquisition, construction and manufacture of an item of fixed assets are included in the composition of expenses for ordinary activities in full in the period in which they were incurred.

(Clause 8.1 was introduced by Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

12. The initial cost of fixed assets, accepted for accounting in accordance with clauses 9, 10 and 11, is determined in relation to the procedure specified in clause 8 of these Regulations.

(Clause 12 as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

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

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other provisions (standards) on accounting.

(as amended by the Order of the Ministry of Finance of Russia dated 24.12.2010 N 186n)

(as amended by the Order of the Ministry of Finance of Russia dated 05/18/2002 N 45n)

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of similar fixed assets at the current (replacement) cost.

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 05/18/2002 N 45n)

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in the accounting separately.

(the paragraph was introduced by the Order of the Ministry of Finance of Russia of 18.05.2002 N 45n, as amended by the Order of the Ministry of Finance of Russia of 24.12.2010 N 186n)

The amount of the revaluation of an item of fixed assets as a result of the revaluation is credited to the additional capital of the organization. The amount of revaluation of an item of fixed assets, equal to the amount of its markdown carried out in previous reporting periods and referred to the financial result as other expenses, is credited to the financial result as other income.

(as amended by the Orders of the Ministry of Finance of Russia dated 12.12.2005 N 147n, dated 24.12.2010 N 186n)

The amount of the depreciation of an item of property, plant and equipment as a result of the revaluation is included in the financial result as other expenses. The amount of the depreciation of an item of fixed assets is referred to a decrease in the additional capital of the organization formed by the amounts of the revaluation of this item carried out in previous reporting periods. The excess of the amount of the devaluation of the object over the amount of its revaluation included in the additional capital of the organization as a result of the revaluation carried out in previous reporting periods is charged to the financial result as other expenses.

(as amended by the Orders of the Ministry of Finance of Russia from 18.05.2002 N 45n, from 24.12.2010 N 186n)

Upon disposal of an item of fixed assets, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. Deleted. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid by means of depreciation, unless otherwise provided by these Regulations.

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

For objects of the housing stock, which are accounted for as part of profitable investments in tangible assets, depreciation is charged in accordance with the generally established procedure.

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

18. Depreciation of fixed assets is calculated in one of the following ways:

linear method;

diminishing balance method;

method of writing off the value by the sum of the number of years of useful life;

method of writing off the cost in proportion to the volume of products (works).

The paragraph is excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n.

19. The annual amount of depreciation deductions is determined:

in the case of the linear method - based on the initial cost or (current (replacement) value (in case of revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;

in the case of the diminishing balance method - based on the residual value of the fixed assets object at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object and the coefficient not higher than 3 established by the organization;

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

in the case of the method of writing off the value by the sum of the number of years of the useful life - based on the initial value or (current (replacement) value (in case of revaluation) of the fixed assets item and the ratio, in the numerator of which is the number of years remaining until the end of the useful life of the item, and the denominator is the sum of the number of years of the useful life of the object.

During the reporting year, depreciation charges for items of fixed assets are charged monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.

With the method of writing off the cost in proportion to the volume of production (work), depreciation is calculated based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset item and the estimated volume of production (work) for the entire useful life of the item of fixed assets.

An organization that is entitled to use simplified accounting methods, including simplified accounting (financial) statements, may:

accrue the annual depreciation amount at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization;

(the paragraph was introduced by Order of the Ministry of Finance of Russia dated 05.16.2016 N 64n)

accrue depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting.

(the paragraph was introduced by Order of the Ministry of Finance of Russia dated 05.16.2016 N 64n)

20. The useful life of an item of fixed assets is determined by the organization when the item is accepted for accounting.

Determination of the useful life of an item of fixed assets is based on:

the expected life of this item in accordance with the expected performance or capacity;

expected physical deterioration, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

regulatory and other restrictions on the use of this property (for example, the lease period).

25. Amounts of accrued depreciation on items of fixed assets are reflected in accounting by accumulating the corresponding amounts in a separate account.

IV. Restoration of fixed assets

26. The restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

28. Deleted. - Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not able to bring economic benefits (income) to the organization in the future is subject to write-off from the accounting records.

(as amended by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

(as amended by the Order of the Ministry of Finance of Russia of 18.09.2006 N 116n)

Vi. Disclosure of information in financial statements

32. In the financial statements, at least the following information is subject to disclosure, taking into account materiality:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year by main groups (receipt, disposal, etc.);

on the methods of appraisal of fixed assets received under contracts providing for the fulfillment of obligations (payment) with non-monetary funds;

on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

on the useful life of fixed assets adopted by the organization (by main groups);

about items of fixed assets, the cost of which is not repaid;

on items of fixed assets provided and received under a lease agreement;

on objects of fixed assets accounted for as part of profitable investments in tangible assets;

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 N 147n)

on the methods of calculating depreciation charges for certain groups of fixed assets;

about real estate objects, taken into operation and actually used, being in the process of state registration.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER
from 30.03.01 N 26n

ON APPROVAL OF THE ACCOUNTING REGULATIONS
"FIXED ASSETS ACCOUNTING"
PBU 6/01

N 116n,
from 27.11.2006 N 156n, dated 10/25/2010 N 132n,
dated 24.12.2010 N 186n)

In pursuance of the Accounting Reform Program in accordance with international standards financial statements, approved by the Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

1. To approve the attached Regulation on accounting "Accounting for fixed assets" PBU 6/01.

2. To recognize as invalid the Order of the Ministry of Finance of the Russian Federation of September 3, 1997 N 65n "On approval of the Accounting Regulations" Accounting for fixed assets "PBU 6/97" (The Order was registered with the Ministry of Justice of the Russian Federation of January 13, 1998 N 1451) and paragraph 1 of Amendments to regulatory legal acts on accounting, approved by Order of the Ministry of Finance of the Russian Federation dated March 24, 2000 N 31n (The order was registered with the Ministry of Justice of the Russian Federation on April 26, 2000, registration number 2209).

3. To put this Order into effect starting from the 2001 financial statements.

The minister
A.L. KUDRIN

Approved by
By order of the Ministry of Finance
Russian Federation
dated 30.03.2001 N 26n

POSITION
ACCOUNTING ACCOUNTING FIXED ASSETS
PBU 6/01

(as amended by the Orders of the Ministry of Finance of the Russian Federation of 05/18/2002 N 45n,
dated 12.12.2005 N 147n, dated 18.09.2006 N 116n,
from 27.11.2006 N 156n, dated 10/25/2010 N 132n,
dated 24.12.2010 N 186n)

I. General Provisions

1. This Regulation establishes the rules for the formation of information on the fixed assets of the organization in accounting. An organization hereinafter means a legal entity under the laws of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).
(as amended by the Order of the Ministry of Finance of the Russian Federation of 25.10.2010 N 132n)

2. Excluded. - .

3. This Regulation does not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
items handed over for installation or subject to installation, which are in transit;
capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets, if the following conditions are simultaneously met:

b) the object is intended to be used for a long time, i.e. a term exceeding 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not imply the subsequent resale of this object;

d) the object is able to bring the organization economic benefits (income) in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in entrepreneurial activities carried out in accordance with the legislation of the Russian Federation) for management needs a non-profit organization, as well as if the conditions established in subparagraphs "b" and "c" of this paragraph are met.

The structure of fixed assets also includes: capital investments for the radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, objects of nature management (water, subsoil and other natural resources).

Assets in respect of which the conditions stipulated in paragraph 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation in the organization, proper control over their movement should be organized.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n, as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

If one object has several parts, the useful life of which is significantly different, each such part is accounted for as an independent inventory object.

An item of fixed assets owned by two or more organizations is reflected by each organization as fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting at their original cost.

The actual costs of the acquisition, construction and manufacture of fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;
amounts paid to organizations for the performance of work under a construction contract and other contracts;
amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
customs duties and customs fees;
non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;
remuneration paid to the intermediary organization through which the item of fixed assets was acquired;
other costs directly related to the acquisition, construction and manufacture of an item of fixed assets.

12. The initial cost of fixed assets, accepted for accounting in accordance with clauses 9, 10 and 11, is determined in relation to the procedure specified in clause 8 of these Regulations.

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other provisions (standards) on accounting.
(as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of similar fixed assets at the current (replacement) cost.

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in the accounting separately.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of 18.05.2002 N 45n, as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

The amount of the revaluation of an item of fixed assets as a result of the revaluation is credited to the additional capital of the organization. The amount of revaluation of an item of fixed assets, equal to the amount of its markdown carried out in previous reporting periods and referred to the financial result as other expenses, is credited to the financial result as other income.
(as amended by the Orders of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147n, of 24.12.2010 N 186n)

The amount of the depreciation of an item of property, plant and equipment as a result of the revaluation is included in the financial result as other expenses. The amount of the depreciation of an item of fixed assets is referred to a decrease in the additional capital of the organization formed by the amounts of the revaluation of this item carried out in previous reporting periods. The excess of the amount of the devaluation of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in the previous reporting periods, is charged to the account of retained earnings (uncovered loss).
(as amended by the Orders of the Ministry of Finance of the Russian Federation of 05/18/2002 N 45n, of 12/24/2010 N 186n)

Upon disposal of an item of fixed assets, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. Deleted. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156н.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid by means of depreciation, unless otherwise provided by these Regulations.

For objects of the housing stock, which are accounted for as part of profitable investments in tangible assets, depreciation is charged in accordance with the generally established procedure.

18. Depreciation of fixed assets is calculated in one of the following ways:

linear method;
diminishing balance method;
method of writing off the value by the sum of the number of years of useful life;
method of writing off the cost in proportion to the volume of products (works).

19. The annual amount of depreciation deductions is determined:

in the case of the linear method - based on the initial cost or (current (replacement) value (in case of revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;
in the case of the diminishing balance method - based on the residual value of the fixed assets object at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object and the coefficient not higher than 3 established by the organization;
in the case of the method of writing off the value by the sum of the number of years of the useful life - based on the initial value or (current (replacement) value (in case of revaluation) of the fixed assets item and the ratio, in the numerator of which is the number of years remaining until the end of the useful life of the item, and the denominator is the sum of the number of years of the useful life of the object.

During the reporting year, depreciation charges for items of fixed assets are charged monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.

20. The useful life of an item of fixed assets is determined by the organization when the item is accepted for accounting.

Determination of the useful life of an item of fixed assets is based on:

the expected life of this item in accordance with the expected performance or capacity;
expected physical deterioration, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this property (for example, the lease period).

25. Amounts of accrued depreciation on items of fixed assets are reflected in accounting by accumulating the corresponding amounts in a separate account.

IV. Restoration of fixed assets

26. The restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.

28. Deleted. - Order of the Ministry of Finance of the Russian Federation of 12.12.2005 N 147н.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not able to bring economic benefits (income) to the organization in the future is subject to write-off from the accounting records.

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

Vi. Disclosure of information in financial statements

32. In the financial statements, at least the following information is subject to disclosure, taking into account materiality:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year by main groups (receipt, disposal, etc.);
on the methods of appraisal of fixed assets received under contracts providing for the fulfillment of obligations (payment) with non-monetary funds;
on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);
on the useful life of fixed assets adopted by the organization (by main groups);
about items of fixed assets, the cost of which is not repaid;
on items of fixed assets provided and received under a lease agreement;
on objects of fixed assets accounted for as part of profitable investments in tangible assets;
on the methods of calculating depreciation charges for certain groups of fixed assets;
about real estate objects, taken into operation and actually used, being in the process of state registration.

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

The main regulatory document governing the accounting procedure and the rules for assessing fixed assets is PBU 6/01 "Accounting for Fixed Assets".

In accordance with PBU 6/01 "Accounting for Fixed Assets" for the acceptance of assets as fixed assets, the following conditions must be met at a time:

1) use for the production of products (works, services) or for the managerial needs of the organization or for the provision of temporary use to other organizations;
2) long-term use (useful life must exceed 12 months or a normal operating cycle if it exceeds 12 months);
3) the subsequent resale of the asset is not expected;
4) the ability to bring economic benefits to the organization.

The organizations use a single standard classification of fixed assets, in accordance with which fixed assets are grouped according to the following criteria: industry purpose, types, affiliation, use.

Grouping of fixed assets by industry (industry, Agriculture, construction, transport, etc.) allows you to obtain data on their value in each industry.

By designation, the fixed assets of the organization are divided into:

- production fixed assets of the main activity;
- production fixed assets of other industries;
- non-production fixed assets.

By types, fixed assets of organizations are divided into the following groups:

buildings, structures, working and power machines and equipment, measuring and regulating instruments and devices, computers, vehicles, tools, production and household equipment, working, productive and pedigree cattle, perennial plantings, etc.

The structure of fixed assets includes land plots owned by the organization, objects of nature management (water, subsoil and other natural objects).

The classification of fixed assets by type is the basis for their analytical accounting.

By belonging, fixed assets are subdivided:

for own and rented

Based on the use of the following:

in operation (operating); in reconstruction and those. rearmament; in stock (reserve), for conservation.

This grouping ensures that the depreciation amounts are calculated correctly.

Valuation of fixed assets:

Distinguish between the initial, residual and replacement value of fixed assets.

The cost at which fixed assets are first accepted for accounting is called the initial cost.

In accounting, fixed assets are reflected at their initial cost, which is determined for objects:

manufactured at the enterprise itself, as well as purchased for a fee from other organizations and persons - based on the actual costs of reimbursement or acquisition of these objects, including the cost of delivery, installation, installation;

contributed by the founders on account of their contributions to the authorized capital (fund) - by agreement of the parties (at the agreed cost);

received from other organizations and persons free of charge, as well as subsidies from a government body - at market value as of the date of registration;

acquired in exchange for other property other than cash - at the selling value of the property transferred in exchange;

The historical cost of fixed assets purchased for a payment from a supplier is the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding VAT and other reimbursable taxes (except as provided by the legislation of the Russian Federation).

The actual costs of the acquisition, construction and manufacture of fixed assets can be:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

amounts paid to organizations for the performance of work under a construction contract and other contracts;

amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

customs duties and customs fees;

non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;

remuneration paid to the intermediary organization through which the item of fixed assets was acquired;

other expenses related to the acquisition of fixed assets.

General operating and other similar expenses are not included in the actual costs of the acquisition of fixed assets, unless they are directly related to the acquisition of fixed assets.

The initial cost of fixed assets, in which they are taken to account. accounting, is not subject to change, except for cases established by the legislation of the Russian Federation.

Changes in the initial cost of fixed assets are allowed in cases of completion, retrofitting, modernization, reconstruction, partial liquidation and revaluation of the corresponding objects.

The residual value of fixed assets is determined by deducting depreciation from the original amount accrued for depreciation.

Over time, the initial cost of fixed assets begins to deviate from the cost of similar fixed assets acquired or erected in modern conditions. To eliminate this deviation, it is necessary to periodically revalue fixed assets and determine the replacement cost.

The replacement cost is the cost of reproduction of fixed assets in modern conditions (with modern prices, modern technology, etc.).

The organization has the right not more than once a year (at the beginning of the reporting year) to revalue fixed assets according to replacement value by direct conversion at documented market prices.

The latest version of pbu 6. Accounting for fixed assets. The concept of fixed assets, their classification and assessment

For fixed assets in accounting - PBU 6/01

Structure of PBU "Accounting for fixed assets"

Methodical instructions for accounting of fixed assets

14. Fixed assets: concept, classification and assessment (pbu 6/01).

Accounting for fixed assets PBU 6/01

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

Changes in PBU 7/98

How to determine the level of materiality?

Accounting changes - only before the signing date

PBU 1/2008 (last revised in 2018)

New information after the date of signing the statements

When do the changes take effect?

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