Purchasing equipment in 1C 8.3. Accounting info

Receipt of equipment

In order to capitalize the receipt of fixed assets in the program, you must first accept these fixed assets into the warehouse.

Enter the document Receipt of goods and services.

But please note that when future fixed assets are received, the transaction type and tabular part must be selected Equipment:

We introduce our main product as a regular nomenclature. To separate fixed assets received but not accepted for accounting from regular goods in accounting, you can use a separate type of item. We will do just that; we will create the Product Line nomenclature and the Equipment type of nomenclature.

Despite the special type of operation, 1C itself will not determine the accounting account for our fixed asset. This is where we will use the Type of Nomenclature we prudently created.

Go to the Accounting Manager interface, menu Accounting Settings - Setting item accounting parameters. We indicate the inventory account 08.04 for the item type Equipment. 1C will set up the remaining accounting accounts itself:

For general development: there is a second option for setting up item accounting accounts: in the information register Item Accounting Accounts. This option is for advanced users and allows you to further detail accounting accounts by warehouse.

We return to our document, fill in the quantity, price, VAT and carry out:

Don't forget to enter the invoice via the hyperlink.

We get quite satisfactory postings:

Receipt of additional expenses for equipment

If you have additional expenses that should be taken into account in the cost of a fixed asset, then you should use the document Receipt of additional expenses. expenses.

It can be entered based on the Receipt of goods and services:

In our example, the service provider is the same, although this is not necessary.

We fill in the amount of additional expenses, the method of distribution and distribute it to the tabular part using the fill button. Work in detail with the document Receipt of additional expenses.

Again, don't forget to enter the invoice.

STEP 1: Registration of fixed assets in 1C UPP and Complex 1.1

Creating a document Acceptance for accounting of fixed assets

Now, we need to take our equipment into account as a fixed asset. To do this, go to the menu Documents - Fixed assets - Acceptance for accounting.

This document only accepts equipment that has already arrived at the warehouse for accounting. If there are no balances in the accounting, then the document will not be posted. That is, it is impossible to accept the fixed asset immediately into account 01 in 1C.

Let's create a new document.

On the first tab, in the Equipment field, we will indicate the item that was just received into the warehouse. Accounting accounts will be filled in according to the document Setting item accounting parameters. On these accounts, 1C will look for the remaining equipment in the warehouse.

But in the tabular part of Fixed Assets we will create elements of another directory - Fixed Assets.

Directory Fixed assets

Important! If you have received several fixed assets of the same type, then you can accept the item into the warehouse in quantities of more than one, as many as were received. But one element of the directory Fixed assets is equal to one unit with a separate inventory number and they need to be created as many as the fixed assets received.

In the Fixed Asset card, I filled in only those fields that need to be filled in to post documents in 1C.

Of course, if possible, you should fill out all available data as completely as possible in order to create a completed OS accounting card.

So, we indicate the name and select from the lists the accounting group, the type of OS and the depreciation group.

We press the Write button and our OS is assigned an inventory number.

On the remaining tabs, the data will be filled in automatically after our OS has been accepted for accounting.

Filling out the document Acceptance for accounting of fixed assets

Select Fixed Asset in the Acceptance for Accounting document. You should get something like the picture above.

Go to the General Information tab.

General information

Here it is important to fill in the data for writing off depreciation. Let's create a new way to write off expenses.

• A clear name (the method will probably be used later for other fixed assets).
• Organization
• Cost distribution method - select from the list. Working with setting up cost distribution methods is beyond the scope of this article; we choose a ready-made one.

In the tabular section we indicate the cost write-off analytics:

• Subdivision
• Cost item
• If necessary, a nomenclature group (but not required).

If you need to distribute into several departments or product groups, you can specify several lines. But the distribution coefficient between lines will need to be specified as a hard one. Depreciation will be distributed in proportion to the coefficient that you indicate in the last column.

We write down and select the distribution method we created on the tab.

Management Accounting

The tab is filled in with the data necessary to calculate depreciation in management accounting. These data may differ from accounting records, but do not have to.

We indicate the Division and MOL.

OS events are arbitrary directories; they are usually filled out without much imagination.

The “Acceptance for accounting with commissioning” checkbox is important. It allows us to immediately put our main asset into operation. Let's install it.

We indicate all the depreciation parameters available in your case:

• Depreciation method
• Useful life, etc.

Important! To calculate depreciation, you need to select a checkbox in the appropriate field. You can indicate to 1C that depreciation should be calculated from the current month, and not from the next.

Accounting

It is filled out in the same way as the management accounting tab, but you will also need to additionally specify accounting accounts for depreciation and fixed assets.

These accounts will be used in transactions. If necessary, you can use the subaccounts you created.

Tax accounting

Filling out the bookmark depends on the method of repaying the cost of the fixed asset in tax accounting.

There are 3 options:

1. The cost is not included in expenses - it’s clear, nothing is required,

2. Inclusion in expenses when accepted for accounting - you will need to indicate the expense write-off analyst. It is used for fixed assets that can be immediately written off as expenses in tax accounting. This is done in the program regardless of accounting, where this fixed asset can be depreciated in the usual manner.

3. Calculation of depreciation - indicate all parameters for calculating depreciation. The filling option is shown in the picture:

OK it's all over Now! We carry out the document. If our equipment arrived at the warehouse (and in our example everything is in order), the document is posted and generates the following movements:

Let's go to the fixed asset card and see that the management, accounting and tax accounting tabs are filled in automatically:

Purchase of fixed assets that require assembly.

Example

Sewing Factory LLC purchases a set of furniture from OrgCity LLC with a total cost of 65,903.00 rubles. (including VAT 18% - RUB 10,053.00), which requires assembly. Along with individual furniture modules, additional materials for assembly are purchased - decorative adhesive tape with a company logo (20 m) in the amount of RUB 2,832.00. (including VAT 18% - 432.00 rubles), which will not be fully spent. The assembly is carried out by OrgCity LLC, the cost of the work is 5,900.00 rubles. (including VAT 18% - RUB 900.00).

1. Accounting for the receipt of individual furniture modules and additional materials

If your organization keeps records of fixed assets, you need to check the appropriate settings for the program functionality.

Changing program functionality:

1.Call from the menu: Main - Settings - Functionality.

2.On the “Fixed assets and intangible assets” tab, check the “Fixed assets” checkbox.

Creating a document "Receipt (act, invoice)":

1.Call from the menu: OS and intangible assets- Receipt of fixed assets - Receipt of equipment.

2.Button WITH edit.

Filling out the header of the "Equipment" tab of the document "Receipt (act, invoice)" (Fig. 1):

1.In the "Invoice No." field, enter the number of the receipt document.

2.In the “from” field, indicate the date of receipt of the equipment.

Attention! In the contract selection window, only those contracts that have the type of contract “With a supplier” are displayed.

5.Press the button D add on the "Equipment" tab.

6.In the "Nomenclature" field, select the incoming fixed asset (in the "Nomenclature" directory, the name of the incoming fixed asset should be entered in the "Equipment (fixed asset objects)" folder). These steps must be repeated for each object from the furniture set.

7.The "Account" field is filled in with the default value, leave it unchanged. The program will offer account 08.04.1 "Purchase of components of fixed assets." Account 08.04.2 “Acquisition of fixed assets” is selected if the fixed asset is registered at the time of its acquisition.

8.Fill in the remaining fields, as shown in Fig. 1.

9.Button Z write.

To account for the costs of purchasing equipment, machinery, tools, inventory and other fixed assets that do not require installation, the program provides subaccounts 08.04.1 "Purchase of fixed asset components" and 08.04.2 "Purchase of fixed assets."

At the same time, for objects that are not put into operation immediately after acquisition (for example, stored in a warehouse until the location of their accounting is determined) or their acquisition is associated with additional costs (delivery, unloading, c Borka, duty, etc.), a subaccount is used 08.04.1 and sequentially two documents - “Receipt (act, invoice)” with the type of operation “Equipment” and “Acceptance for accounting of fixed assets”.

For objects that can be accepted for accounting and put into operation immediately, you can use one document “Receipt (act, invoice)” by selecting the type of operation “Fixed Assets”. In this case, when posting the document, the subaccount is automatically reflected 08.04.2 with simultaneous acceptance of the fixed asset object for accounting as a debit of the subaccount 01.01 "Fixed assets in the organization."

Filling out the "Goods" tab of the document "Receipt (act, invoice)" (Fig. 2):

1.Click the "Add" button on the "Products" tab.

2.In the "Nomenclature" field, select the incoming material (in the "Nomenclature" directory, the name of the incoming material should be entered in the "Materials" folder).

3.Fill in the remaining fields as shown in Fig. 2.

4.Button P bring up.

5.Filling out the "Additional" tab of the document "Receipt (act, invoice)":

6.On the “Additional” tab, if necessary, you can fill in the fields “Consignor”, ​​“Consignee” and “Invoice for payment”.

7.Result of posting the document "Receipt (act, invoice)" (Fig. 3):

8.To post the document, press the button P .

To register a supplier invoice, you need to create a document Invoice received. Attention! Before registering a supplier invoice, you must post the document "Receipt (act, invoice)" (button P bring up), otherwise the invoice will not be posted.

Registration of supplier invoice (Fig. 4):

1. To register an invoice received from the seller, you must open the document “Receipt (act, invoice)”, according to which the fixed asset item was received.6

2.Next you need to fill in the fields “Invoice No.” and “from”, then click on the button Z register at the bottom of the document “Receipt (act, invoice)” (Fig. 2). In this case, the document “Invoice received” is automatically created, and a hyperlink to the created invoice appears in the form of the basis document.

3.Open the “Invoice received” document. The document fields will be automatically filled with data from the document "Receipt (act, invoice)".

4.In the “Received” field the date of registration of the document “Receipt (act, invoice)” will be entered, which, if necessary, should replace with date actual receipt of the invoice.

5.Uncheck the "Reflect VAT deduction in the purchase book by date of receipt" checkbox. After this, the deduction of VAT (on materials received) can be reflected in the document “Creating purchase ledger entries” at the end of the month. As for fixed assets and components of fixed assets, for them (regardless of the presence of the “Reflect VAT deduction in the purchase ledger by date of receipt” checkbox), input VAT is deducted only after performing the routine operation “Creating purchase ledger entries.”

6.In the line “Base documents” there will be a hyperlink to the corresponding receipt document.

7. In the field “Operation type code” the value “01” will be reflected, which corresponds to the acquisition of goods (work, services), property rights in accordance with the appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136@.

8.Button Z write and close.

2. Transfer of furniture and additional materials for assembly

You need to create a document. As a result of posting the document, the corresponding postings will be generated.

Creating the document "Transfer of equipment for installation":

1.Call from the menu: OS and intangible assets-Receipt of fixed assets-Transfer of equipment for installation.

2.Button WITH edit.

Filling out the header of the document “Transfer of equipment for installation” (Fig. 5):

1.In the “from” field, enter the date the equipment was transferred for installation.

2.In the "Construction object" field, enter the fixed asset object to be assembled. Click on the selection button in the field, and the "Construction Objects" directory opens. In this directory, using the "Create" button, enter the name of the fixed asset object being collected. Select the newly entered fixed asset object by double clicking the mouse (Fig. 5).

3.In the "Account Account" field, indicate the account on which the cost of the collected fixed asset will be formed - 08.03

4.In the "Cost Item" field, select an item from the "Cost Items" directory, according to which the costs of assembling a fixed asset item will be taken into account.

5.In the "Warehouse" field, select the warehouse from which the furniture modules will be transferred.

Filling out the tabular part of the document “Transfer of equipment for installation” (Fig. 6):

1.Press the button D add in the tabular part of the document.

2.In the "Nomenclature" column, select the elements from the "Nomenclature" directory from which the fixed asset is assembled, i.e. indicate furniture modules and additional materials that go into assembly (furniture modules are located in the "Equipment (fixed assets)" folder, additional materials - in the "Materials" folder).

3.In the "Quantity" column, indicate the quantity of items transferred for assembly.

4.In the “Account Account” column, the item accounting account is indicated (filled in automatically).

5. To call up a printed form of the act of acceptance and transfer of equipment for installation in the OS-15 form, use the button Certificate of acceptance and transfer of equipment (OS-15).

6.Button P open and close.

7.The result of the document “Transfer of equipment for installation” (Fig. 7):

P provide postings and other document movements .

When posting the document, entries were generated on the debit of account 08.03 “Construction of fixed assets” from the credit of accounts 08.04.1 “Purchase of components of fixed assets” and 10.01 “Raw materials and materials”. From the correspondence of the accounts it is clear that the debit of account 08.03 “Construction of fixed assets” forms the initial cost of the assembled fixed asset - a set of Premium furniture.

3. Accounting for the contractor’s work on furniture assembly

The cost of the contractor's work on assembling furniture is included in the initial cost of the fixed asset. You need to create a document Receipt (act, invoice). As a result of this document, the corresponding transactions will be generated.

Creating the document "Receipt (act, invoice)":

1.Call from the menu: Purchases - Purchases - .

2.Press the button Admission .

3. Type of operation of the document “Services (act)”.

Filling out the header and tabular part of the document “Receipt (act, invoice)” (Fig. 8):

1.In the “Act No.” field, enter the receipt document numbers.

2.In the "from" field, enter the date of the receipt document.

3.In the "Counterparties" field, select a supplier from the "Counterparties" directory.

4.In the "Agreement" field, select an agreement with the supplier.

5.Button D add.

6.In the "Nomenclature" field, select the name of the services provided (in the "Nomenclature" directory, the name of the service should be entered in the "Services" folder).

7.In the “Accounts” field, fill in: cost account, cost items, cost division, etc. (Fig. 9). To automatically fill in this field, you must set up item accounting accounts when entering the “Item” directory element in the “Item Accounts” information register.

8.Fill in the remaining fields, as shown in Fig. 8.

9.Button P bring up.

To register a supplier invoice, you need to create a document Invoice received. In our example, the posting document does not generate.

Result of posting the document “Receipt (act, invoice)” (Fig. 10):

To view transactions, click the button P provide postings and other document movements .

When posting the document, the cost of contract assembly work is included in the debit of account 08.03 “Construction of fixed assets”, i.e. into the initial cost of a fixed asset item - a set of Premium furniture.

In order to check the generated value of the assembled fixed asset item, we can use the report Vice versa(in our case - according to the subaccount 08.03) (Fig. 11) (menu: Reports - Standard reports - Vice versa ).

The balance sheet for account 08.03 shows that the cost of the object “Premium Furniture Set” has been formed in the amount of 61,450.00 rubles, which includes the cost of furniture elements transferred for assembly - 55,850.00 rubles, the cost of additional materials transferred for assembly - 600.00 rubles and the cost of assembly - 5,000.00 rubles. The cost of the fixed asset is formed correctly.

4. Acceptance of fixed assets for accounting

You need to create a document Acceptance of fixed assets for accounting. This document registers the fact and (or) its commissioning. As a result of this document, the corresponding transactions will be generated.

Creating a document "Acceptance for accounting of fixed assets":

1.Call from the menu: OS and intangible assets - Receipt of fixed assets - Acceptance of fixed assets for accounting.

2.Button WITH edit.

Filling out the header and the “Non-current asset” tab of the document “Acceptance for accounting of fixed assets” (Fig. 12):

1.In the "Type of operation" field, select "Construction objects". The default is "Hardware".

2. In the “from” field, indicate the date of commissioning (acceptance for accounting) of the fixed asset.

3. In the “MOL” field, select the financially responsible person responsible for the safety of the fixed asset from the “Individuals” directory.

4.Click on the selection button in the “Construction object” field. This opens the “Construction Objects” directory, select the “Premium Furniture Set” object.

5.The "Account" field is filled with the default value, leave it unchanged.

6.Press the button R calculate the amounts, as a result of which the following fields will be filled: “Cost”, “Cost of NU”, “Cost of PR”, “Cost of BP”.

7.In the “Cost” field, the amount accumulated according to accounting on the account 08.03 is indicated.

8.In the field “Cost of NU” the amount accumulated under tax accounting on account 08.03 is indicated.

9.The fields “Cost of PR” and “Cost of BP” are filled in if the organization applies PBU 18/02 “Accounting for income tax calculations” and if the accounting amount differs from the tax accounting amount.

10.Fill in the remaining fields, as shown in Fig. 12.

11.Button Z write.

Filling out the "Fixed assets" tab of the document "Acceptance for accounting of fixed assets" (Fig. 13):

1.Press the button D add. In this case, a line is added in the tabular section for entering information about the fixed asset. Select the "Premium Furniture Set" object.

2.Click on the “Open” button in the “Fixed Assets” field, this opens the “Fixed Assets” directory (Fig. 14).

Filling out information about a fixed asset in the directory "Fixed Assets" (Fig. 14):

1.In the "Name" field, enter the short name of the fixed asset (used as a service one).

2.In the "Full name" field, enter your full name (used on printed forms).

3.Select the "Fixed asset object" radio button.

4.Click the selection button in the “Asset Accounting Group” field and select the fixed asset category.

5.Click on the selection button in the “Code by OKOF” field. At the same time, the All-Russian Classifier of Fixed Assets directory appears, in it you must select the appropriate group for the fixed asset. Note! The All-Russian Classifier of Fixed Assets OK 013-94 has become invalid. Since 01/01/2017, the new OKOF OK 013-2014 (SNS 2008), approved. by order of Rosstandart dated December 12, 2014 No. 2018-st. In connection with this, the Classification of fixed assets included in depreciation groups has changed (Resolution of the Government of the Russian Federation dated 01.01.2002 No. 1, as amended on 07.07.2016), which is used only for fixed assets accepted for accounting from 01.01.2017.

6.Click the selection button in the Depreciation Group field and select the group corresponding to this asset.

7.Button Z write. The data on the "Accounting Accounting Information" and "Information Accounting Information" tabs are filled in automatically when posting the document "Acceptance for accounting of fixed assets."

Filling out the "Accounting" tab of the document "Acceptance for accounting of fixed assets" (Fig. 15):

1.In the "Account" field, indicate the account in which fixed assets will be accounted for.

2.Click on the selection button in the “Accounting procedure” field and select the appropriate element, in our example we select “Depreciation”.

3.Click on the selection button in the “Depreciation method” field and select the depreciation method for accounting purposes; in our example, we select “Linear method”.

4.In the "Depreciation (wear and tear) account" field, indicate the account in which depreciation will be accumulated. Attention! If depreciation is supposed to be calculated, then you need to check the "Calculate depreciation" checkbox.

5.Click the selection button in the “Method of recording depreciation expenses” field. This opens the “Methods of reflecting expenses” directory, in which you need to select the desired element or create a new one. In accordance with this method, accounting entries for depreciation will be generated in the future. To create a new method of reflecting depreciation expenses in the reference book “Methods of reflecting expenses”, you must click on the “Create” button and in the dialog form that opens, specify the cost account and analytics to which the expenses for depreciation of fixed assets will be attributed (Fig. 16).

6.In the “Useful life (in months)” field, indicate the period in months for accounting purposes.

Filling out the "Tax accounting" tab of the document "Acceptance for accounting of fixed assets" (Fig. 17):

1.Click on the selection button in the “Procedure for including costs in expenses” field and select the appropriate element for tax accounting purposes; in our example, select “Depreciation.”

2.Select the "Calculate depreciation" checkbox. If tax accounting does not require depreciation to be calculated, the check box must be unchecked.

3.In the “Useful life (in months)” field, indicate the period in months for tax accounting purposes.

4.In the "Special coefficient" field, indicate the coefficient (increasing or decreasing) if it is not equal to 1.00.

5.Button Z write.

6.To call a printed form of the act of acceptance and transfer of fixed assets (except buildings, structures) in the OS-1 form, use the button Certificate of acceptance-OS transfer (OS-1).

7.Button P rovest.

8.Filling out the "Depreciation bonus" tab of the document "Acceptance for accounting of fixed assets":

9.In the field “Include bonus depreciation as expenses”, check the box if the accounting policy provides for the use of the right to bonus depreciation. For the example under consideration it is not installed.

10.The result of the document “Acceptance for accounting of fixed assets” (Fig. 18):

11.To view transactions, click the button P provide postings and other document movements .

12. In addition to accounting and tax accounting entries, in the “Document Movements” window (Fig. 18), you can check the data entered into various program registers when accepting fixed assets for accounting. To do this, you need to go to the appropriate bookmarks.

Modernization of fixed assets without increasing the useful life (depreciation bonus is applied)

Example

LLC "Style" makes a decision on the reconstruction and modernization of its own building from a warehouse to an office building (there will be a change in technological and service purposes). The initial cost of the object is RUB 10,500,000.00. in accounting and RUB 9,450,000.00. - tax (when purchasing the property, a depreciation bonus of 10% was applied). The depreciation period is 20 years.

To carry out modernization (installation of partitions in the premises, insulation of building walls, installation of fiber optic networks and air conditioning systems, VRF), contracts were concluded with contractors. The purchase of materials is made at the expense of the customer.

The useful life of the building did not change after modernization. After modernizing the building, the organization (according to the accounting policy) used the right to apply a depreciation bonus (10%) of the amount of expenditure on capital investments (modernization) in the fixed asset.

1. Calculation of the amount of depreciation of the building before modernization

First, you need to calculate depreciation on a fixed asset object (building) before modernization in accounting and accounting records and reflect temporary differences when calculating depreciation. We create a document “Routine operation” with the type of operation “Depreciation and depreciation of fixed assets”.

Creating a document "Routine operation" with the type of operation "Depreciation and depreciation of fixed assets" (Fig. 1):

1. Call from the menu: Operations - Closing the period - Closing the month.

2. Set the month for which depreciation is calculated.

5.The result of carrying out the document "Routine operation" with the type of operation "Depreciation and depreciation of fixed assets" (Fig. 2):

P provide postings(see Fig. 1).

7.Formation of a printed form of the Statement of Depreciation of Assets (Fig. 3):

8.Call from the menu: OS and intangible assets - Reports - Statement of depreciation of fixed assets, then select the month for which the report is generated and click the "Generate" button.

2. Acceptance of construction materials for accounting

1. Call from the menu: Purchases - Purchases - Receipts (acts, invoices).

2. Click the "Receipt" button and select the document transaction type "Goods (invoice)".

3. In the “Invoice No.” and “from” fields, enter the number and date of the receipt document.

4. By clicking on the “Settlements” hyperlink, you can change the accounts of settlements with counterparties and the rules for offsetting the advance. As a rule, these details are filled in automatically, but we still advise you to make sure that everything is filled out correctly.

6. Fill in the fields as shown in Fig. 4.

7. Click the "Post and Close" button to save and post the document.

8.Result of posting the document "Receipt (act, invoice)" (Fig. 5):

P provide postings and other document movements .

1.To register an invoice received from a supplier, first fill in the “Invoice No.” and “from” fields, then click on the “Register” button (Fig. 4). In this case, the document “Invoice received” is automatically created, and a hyperlink to the created invoice appears in the form of the basis document.

2.Select the "Reflect VAT deduction in the purchase ledger by date of receipt" checkbox to reflect the VAT deduction on the invoice in the purchase ledger. If the checkbox is not checked, then the deduction is reflected in the regulatory document “Creating purchase ledger entries.”

4.Click the "Save and close" button to save and post the document.

5.Result of posting the document “Invoice received” (Fig. 7):

6.To view transactions, click the button P provide postings and other document movements .

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3. Acceptance of equipment for accounting

Filling out the document "Receipt (act, invoice)" (Fig. 8):

1. In the "Nomenclature" field, select a kit for assembling equipment (in the "Nomenclature" directory, the names of components should be entered in the "Materials" folder).

2. In the "Account account" field, select the account 10.02 "Purchased semi-finished products and components, structures and parts."

3. Fill in the fields as shown in the figure. 8.

4. Click the "Post and close" button to save and post the document.

5.Result of posting the document “Receipt (act, invoice)” (Fig. 9):

6.To view transactions, click the button P provide postings and other document movements .

Creating the document "Invoice received" (Fig. 10):

1. To register an invoice received from a supplier, first fill in the “Invoice No.” and “from” fields, then click on the “Register” button (Fig. 8). In this case, the document “Invoice received” is automatically created, and a hyperlink to the created invoice appears in the form of the basis document.

2. Select the "Reflect VAT deduction in the purchase ledger by date of receipt" checkbox to reflect the VAT deduction on the invoice in the purchase ledger. If the checkbox is not checked, then the deduction is reflected in the regulatory document “Creating purchase ledger entries.”

3. The field "Transaction type code" is filled in automatically with the value "01", which corresponds to the shipment (transfer) or purchase of goods, work, services (including intermediary services) in accordance with the Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ 136@.

4. Click the "Save and Close" button to save and post the document.

5.Result of posting the document “Invoice received” (Fig. 11):

6.To view transactions, click the button P provide postings and other document movements .

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4. Construction materials were transferred to the contractor

1. Call from the menu: Stock - Stock - Requirements-invoices.

2. Click the "Create" button.

3. In the "Warehouse" field, select the warehouse from which materials will be transferred.

4. The checkbox “Cost accounts on the “Materials” tab” is checked if materials are written off to different cost accounts or according to different analytics. In this case, additional columns appear on the “Materials” tab for filling out cost accounts. If the checkbox is not checked, then additional columns appear the "Cost Account" tab, it indicates the cost account to which all materials will be written off (Fig. 13).

5. In the “Nomenclature” field, select the materials transferred to the contractor for work from the “Nomenclature” directory (in our example, for convenience, a group of materials is entered in one line with a general name).

6. The "Account" field is filled in automatically; you need to check that the field is filled in.

Filling out the "Cost Account" tab of the "Requirement-Invoice" document (Fig. 13):

On the "Cost Account" tab, the cost account to which the materials are written off is indicated. This tab appears in the document if the "Cost accounts" checkbox on the "Materials" tab is not selected.

1.In the "Cost account" field, indicate the account to the debit of which the materials will be written off. To do this, click on the selection button and select the appropriate account from the “Chart of Accounts”. In our example, we select account 08.03 “Construction of fixed assets”.

2.After selecting a cost account, fields for filling out subcontos (analytics) for the cost account will appear on the tab.

3. Fill in the fields “Construction objects” and “Cost items” as shown in Fig. 13.

4.In the “Construction methods” field, select one of two methods “Contract” or “Household method”. In our example, the modernization work is carried out by a contractor.

5.Post the document by clicking the "Post" button.

6.To call the printed form Request-invoice in form M-11, use the “Print” button.

7.The result of posting the document “Request-invoice” (Fig. 14):

8.To view transactions, click the button P provide postings and other document movements .

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5. The equipment was handed over to the contractor for installation

Creating a document "Request-invoice" (Fig. 15):

1. Call from the menu: Stock - Stock - Requirements-invoices.

2. Click the "Create" button.

3. The checkbox “Cost accounts on the “Materials” tab” is selected if materials are written off to different cost accounts or according to different analytics. In this case, additional columns appear on the “Materials” tab for filling out cost accounts. If the checkbox is not checked, then additional columns appear the "Cost Account" tab, it indicates the cost account to which all materials will be written off (similar to Fig. 13).

4. Fill in the fields as shown in the figure. 15.

5. Click the "Pass" button.

6.Filling out the “Cost Account” tab is similar to filling out shown in Fig. 13 .

7.The result of posting the document “Request-invoice” (Fig. 16):

8.To view transactions, click the button P provide postings and other document movements .

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6. Accounting for installation and commissioning work performed by the contractor

Creating the document "Receipt (act, invoice)" (Fig. 17):

1.Call from the menu: Purchases - Purchases - Receipts (acts, invoices).

2. Click the "Receipt" button with the document transaction type "Services (act)".

3.In the “Nomenclature” field, select works (services) (in the “Nomenclature” directory, the name of incoming services should be entered in the “Services” folder).

4.In the "Accounts" field, select the required account.

5.Fill in the fields as shown in the figure. 17.

6.Click the “Post and Close” button to save and post the document.

7.Result of posting the document “Receipt (act, invoice)” (Fig. 18):

8.To view transactions, click the button P provide postings and other document movements .

Creating the document "Invoice received" (Fig. 19):

Rice. 19

7. Accounting for work performed by the contractor

Creating the document "Receipt (act, invoice)" (Fig. 20):

1. Call from the menu: Purchases - Purchases - Receipts (acts, invoices).

2. Click the “Receipt” button with the document transaction type “Services (act)”.

3. In the “Accounts” field, select the required account (similar to Fig. 17).

4. Fill in as shown in fig. 20.

5. Click the "Post and Close" button to save and post the document.

6.Result of posting the document "Receipt (act, invoice)" (Fig. 21):

7.To view transactions, click the button P provide postings and other document movements .

Creating the document "Invoice received" (Fig. 22):

If work on the reconstruction (modernization) of a fixed asset was carried out by a third-party contractor, then VAT on such work is deductible in the quarter when the act of completing the work is signed and the invoice is received (clauses 1, 1.1 of Article 172 of the Tax Code of the Russian Federation ).

To perform operation 7.4 “VAT on work performed by the contractor is accepted for deduction” (see example table), you need to create the document “Creating purchase ledger entries”.

Creating the document “Creating purchase ledger entries” (Fig. 23):

1. Call from the menu: Operations - Closing the period - Regulatory VAT operations.

2. Click the "Create" button and select the document type "Creating purchase ledger entries".

3. On the “Purchased Values” tab, click the “Fill” button.

5.The result of the document “Creating purchase ledger entries” (Fig. 24):

6.To view transactions, click the button P provide postings and other document movements .

Rice. 24

8. The initial cost of the fixed asset has been increased

The "OS Upgrade" document is created. He registers the fact completion of the formation of the initial cost of the fixed asset item after modernization.

The costs of modernizing a fixed asset object, which will undergo a change in technological and service purpose, are formed on account 08 “Investments in non-current assets”.

To obtain information in the context of fixed assets, you can use the report Vice versa - balance sheet for account 08(for the example under consideration - according to subaccount 08.03"Construction of fixed assets").

To do this, do the following (Fig. 25):

1. Call from the menu: Reports - Standard reports - Vice versa - account balance sheet.

2. In the "Period" fields, select the period for which the report is generated.

3. In the "Account" field, select an account 08.03 .

4. Click the "Generate" button.

As can be seen from Fig. 25, the cost of modernizing premises whose technological purpose is changing amounts to 2,685,177.96 rubles.

Creating the document "OS Modernization" (Fig. 26):

1. Call from the menu: OS and intangible assets - Fixed Asset Accounting - OS upgrade.

2. Click the "Create" button.

3. In the OS Event field, select Upgrade.

4. In the "Location of fixed assets" field, select the location of accounting for the fixed asset.

5. In the "Construction object" field, select the object for which the modernization is being carried out.

6. The field "Non-current asset account" will be filled in with the account by default 08.03 "Construction of fixed assets".

Filling out the "Fixed Assets" tab of the "OS Modernization" document (Fig. 27):

1. In the "Fixed Asset" field, select the object for which the upgrade is being carried out.

2. When you click on the “Distribute” button, the amounts of modernization costs are distributed in equal shares across all OS specified in the table section.

3. In the column "Use by date." the useful life is indicated. If as a result of modernization SPI does not change, then the previous useful life is indicated.

4. In the “Depreciation bonus” column, enter the amount of the calculated depreciation bonus, which will be included in expenses. This should be enshrined in the accounting policies. In our example, the depreciation bonus is used in the amount of 10% of the amount of modernization and amounts to RUB 268,517.80. The "Depreciation bonus" field appears after filling out the "Depreciation bonus" tab (Fig. 28).

5. Click the "Save" button to save the document.

6. To call up a printed form of the Act in form OS-3, use the button “Acceptance Certificate of OS (OS-3)”.

Filling out the "Depreciation Bonus" tab of the "OS Modernization" document (Fig. 28):

1. Select the "Include depreciation bonus as an expense" checkbox to include the amount of the depreciation bonus as an expense in tax accounting. In this case, the column “Amount of depreciation premium” will appear in the tabular part of the document, which becomes available for data entry.

2. In the "Cost account" field, select the account to which the amount of depreciation bonus will be allocated in tax accounting.

3. Fill in the remaining analytics fields, as shown in Fig. 28.

4. Click the "Pass" button.

5.The result of the document "OS Modernization" (Fig. 29):

6.To view transactions, click the button P provide postings and other document movements .

Rice. 29

9. Calculation of the amount of depreciation of the building after modernization

Creating a document "Routine operation" with the type of operation "Depreciation and depreciation of fixed assets":

1. Call from the menu: Operations - Closing the period - Closing the month(similar to Fig. 1).

2. Set the depreciation month.

3. Before closing routine operations, it is necessary to restore the sequence of document processing. To do this, click on the hyperlink “Repost documents for the month” and click the “Perform operation” button.

4. As a rule, closing all routine operations is performed using a list using the “Close the month” button, but you can select any of the presented routine operations separately.

The result of carrying out the document "Routine operation" with the type of operation "Depreciation and depreciation of fixed assets" (Fig. 30):

To view transactions, click the button P provide postings see fig. 1).

As can be seen from Fig. 30, the amount of depreciation changed after modernization and the application of the right to a depreciation bonus in the amount of 10 percent on the amount of capital investments. The amount of depreciation in accounting was 72,785.34 rubles, and in tax accounting - 49,444.42 rubles.

Selling a property

Example

LLC "TF-Mega" sells LLC "Style" under purchase and sale agreement No. 161230/N dated December 30, 2016, real estate (industrial building) in the amount of RUB 5,925,960.00. (including VAT 18% - RUB 903,960.00) The buyer makes a 100% prepayment and accepts the property according to the fixed assets acceptance certificate. At the same time, the buyer submits documents to register ownership of the real estate accepted for registration (industrial building). LLC "TF-Mega" recognizes income in accounting on the date of transfer of ownership, and in tax accounting - on the date of transfer of real estate to the buyer.

1. Receiving an advance from the acquirer. Accounting for "advance" VAT

To perform operation 1.1 “Receive an advance payment from the buyer” (see the example table), you need to create a document “Receipt to the current account” based on the document “Invoice for payment to the buyer”.

Creation of the document "Receipt to the current account" (Fig. 1):

1. Call from the menu: Sales - Sales - Customer invoices.

2. Select the base document (“Invoice to buyer”) and click the “Create based on” button.

3. Select "Receipt to current account". In this case, based on the document “Invoice for payment to the buyer”, a new document “Receipt to the current account” is created and automatically filled in with the transaction type of the document “Payment from the buyer”. It is necessary to check the completion of its fields and edit them.

4. In the “Input number” and “Input date” fields, enter the number and date of the buyer’s payment order.

5. In the “Debt repayment” field, select the desired method of repaying the buyer’s debt.

6. Fill in the remaining fields as shown in the figure. 1.

7. Click the "Pass" button.

8.The result of posting the document “Receipt to the current account” (Fig. 2):

9.To view transactions, click the button P provide postings and other document movements .

The posting was made to the account credit 62.02 "Calculations for advances received", because according to the conditions of the example, an advance was received from the buyer.

It is necessary to calculate VAT on advances received from buyers and issue an invoice.

Creating the document "Invoice issued" (Fig. 3):

1.Call from the menu: Bank and cash desk - Bank - Bank statements.

2.Open the basis document (“Receipt to current account”) and click on the “Create based on” button.

3.Select "Invoice issued". It is necessary to check the completion of the document fields.

4. The field "Operation type code" is filled in automatically with the value "02", which corresponds to advances received in accordance with the Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136@.

5.In the “Nomenclature” field, you can specify a list of nomenclature or a generalized name of the nomenclature, which is indicated in the form of an agreement with the buyer.

7.To save the document, click the "Save" button.

8.To call a printed invoice form, use the "Invoice" button.

9.Click the "Post and Close" button.

10. Result of posting the document “Invoice issued” (Fig. 4):

11. To view transactions, click the button P provide postings and other document movements .

2. Transfer of real estate without transfer of ownership

Before carrying out a transaction to transfer a property to a buyer without transfer of ownership, it is necessary to make the appropriate settings in the organization’s accounting policies.

Setting up the "Accounting Policy" of organizations (Fig. 5):

1. Call from the menu: Main - Settings - Accounting policy.

3. Check the box "VAT is charged on shipment without transfer of ownership."

4. Click OK.

Creating the document "OS Transfer" (Fig. 6):

1. Call from the menu: OS and intangible assets - Disposal of fixed assets - OS transfer.

2. Click the "Create" button.

3. Fill out the document header as shown in Fig. 6.

4. On the “Fixed Assets” tab, click the “Add” button.

5. Click the selection button in the Fixed Asset field. This opens the "Fixed Assets" directory.

6. Select the “Real estate (building)” object by double-clicking.

7. On the “Additional” tab in the “Real Estate Objects” section, check the box “Ownership rights are transferred after state registration (valid from 01/01/2011)”.

8. Fill in the fields as shown in Fig. 6.

9. Click the "Post and Close" button.

10. The result of the document "Transfer of OS" (Fig. 7):

11. To view the transactions of the “Transfer of Assets” document, click the button P provide postings and other document movements .

According to paragraph 16 of Art. 167 of the Tax Code of the Russian Federation, the moment of determining the tax base for value added tax is the day of transfer of real estate to the buyer of this property under a transfer deed or other document on the transfer of real estate.

In this regard, as a result of posting the document “Transfer of fixed assets”, a debit entry was generated 76.OT"VAT accrued on shipment" and invoice credit 68.02 "Value added tax" in the amount of RUB 903,960.00. Thus, VAT on fixed assets transferred under an acceptance certificate without transfer of ownership is accrued to the budget.

It is necessary to create a document “Invoice issued” based on the document “Transfer of fixed assets”. As a result of posting the "Invoice issued" document, no postings are generated.

Creating the document "Invoice issued" (Fig. 8):

1.To create a document, you must click on the “Write an invoice” button at the bottom of the document “Transfer of fixed assets” (Fig. 6). In this case, the document “Invoice issued” is automatically created, and a hyperlink to the created invoice appears in the form of the basis document.

2. In the “Payment documents” section, in the “Date” and “Number” fields, indicate the date and number of the buyer’s payment order, according to which he transferred the funds (Fig. 1).

3. The field "Transaction type code" is filled in automatically with the value "01", which corresponds to the shipment (transfer) or purchase of goods, work, services (including intermediary services) in accordance with the Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ 136@.

4.To save the document, click the "Save" button.

5.To call a printed invoice form, use the "Invoice" button.

6.Click the "Save and Close" button.

7.The issued invoice is reflected in the sales book (Fig. 9) (menu: Reports - VAT - Sales book).

3. Reflection of VAT deduction on the advance received

Creating the document “Creating purchase ledger entries” (Fig. 10):

On the “Advances received” tab, “advance” invoices issued at the time of sale of goods (work, services) or at the time of return of the advance to the buyer are registered. In our example, on the date of transfer of ownership of the fixed asset.

1. Call from the menu: Operations - Closing the period - Regulatory VAT operations.

2. Click the "Create" button and select the "Creating purchase ledger entries" document.

3. Click the “Fill” button on the “Received advances” tab or click the “Add” button and select the document against which the advance is offset.

4. Click the "Post and Close" button.

5.The result of the document “Creating purchase ledger entries” (Fig. 11):

6.To view transactions, click the button P provide postings and other document movements

4. Accrual of temporary differences, deferred tax assets and liabilities in accounting

In our example, we will close all routine operations with a list for January to see the reflection of the accrued differences.

Performing the "Month Closing" processing (Fig. 13):

1. Call from the menu: Operations - Closing the period - Closing the month.

2. Before closing routine operations, it is necessary to restore the sequence of document processing. To do this, click on the hyperlink “Repost documents for the month” and click the “Perform operation” button.

3. Click the “Close the month” button, after which all routine operations will be closed in the list.

4. To view calculations reflecting the results of routine operations, click the “References-calculations” button. To view the results of the "Income Tax Calculation" operation, click on the corresponding hyperlink and select "Income Tax Calculation".

5.To view the results of the operation “Calculation of income tax” (Fig. 13), click on the corresponding hyperlink and select P provide postings(see Fig. 12).

5. Transfer of ownership of the property

The document “Sales of shipped goods” is entered when the ownership of the property is transferred to the buyer.

Creating the document "Sales of shipped goods" (Fig. 14):

1. Call from the menu: OS and intangible assets - Disposal of fixed assets - OS transfer.

2. Select the base document ("Transfer of OS") and click on the "Create based on" button.

3. Select "Sale of shipped goods". In this case, based on the document “Transfer of Assets”, a new document “Sales of shipped goods” is created and automatically filled in.

4. In the "from" field, indicate the date of transfer of ownership.

5. Check that the fields are filled in as shown in Fig. 14.

6. Click the "Post and close" button.

7.The result of the document “Sales of shipped goods” (Fig. 15):

8.To view transactions, click the button P provide postings and other document movements .

9.According to paragraphs. 1 clause 1 art. 268 of the Tax Code of the Russian Federation, income received from the sale of depreciable property is reduced by the residual value of such property, determined in accordance with paragraph 1 of Art. 257 Tax Code of the Russian Federation.

6. Settlement of temporary differences, deferred tax assets and liabilities

It is necessary to use the “Month Closing” processing, which contains a list of necessary routine operations.

In this case, we will close all regulatory operations with a list for February in order to see the repayment of differences after the transfer of ownership of the property.

Performing the "Month Closing" processing (Fig. 16):

1.Call from the menu: Operations - Closing the period - Closing the month.

2. Before closing routine operations, it is necessary to restore the sequence of document processing. To do this, click on the hyperlink “Repost documents for the month” and click the “Perform operation” button.

3.Click the “Close the month” button, after which all routine operations will be closed in the list.

4.To view calculations reflecting the results of performing routine operations, click the “References-calculations” hyperlink. To view the results of a separate regulatory operation, click on the hyperlink of the selected operation and select the required name, in our example - “Calculation of income tax” or “Show transactions” (Fig. 17).

Fixed assets are equipment, vehicles, buildings, machines, computers - all the property that is used by companies to produce products or provide services. Another important feature of a fixed asset is its useful life; it must be more than 12 months. There is also a cost criterion; it is different for accounting and tax accounting. Acceptance of OS for accounting in 1C 8.2 is carried out in several stages. Read step-by-step instructions on how to register an operating system in 1C 8.2.

Read in the article:

In 1C 8.2, the acceptance of fixed assets for accounting consists of two stages:

• purchase of fixed assets. At this stage, the receipt of property is reflected in the debit of account 08 “Investments in non-current assets”;
• acceptance of fixed assets for accounting. Equipment ready for use is reflected in accounting as the debit of account 01 “Fixed Assets”.

Below, read the instructions on how to register an operating system in 1C 8.2 in 9 steps.

Purchase of fixed assets in 1C 8.2

Step 1. Create an invoice for the receipt of fixed assets in 1C 8.2

Go to the “Purchase” section (1) and select the “Receipt of goods and services” link (2). A window will open to create an invoice for receipt.

To create an invoice, click the “Add” button (3) and select the “Equipment” link (4). An invoice form will open for you to fill out.

Step 2. Fill in the details in 1C 8.2 in the invoice for the receipt of fixed assets

In the form that opens, enter the following information:

• date of receipt of the fixed asset (5);
• your organization (6);
• supplier of fixed assets (7);
• details of the contract with the supplier (8);
• to which warehouse the property was received (9).

Step 3. Fill in the “Equipment” tab in the invoice

In the “Equipment” tab (10), click button 11, then button 12. The nomenclature directory will open - a list of your organization’s property.

In the item reference book, click the “Add” button (13). A window will open to create a new item. Enter information about the fixed asset into it.

In the window that opens, indicate the short (14) and full (15) name of the fixed asset. In the “Unit of Measurement” field (16), select the “Pieces” value. To save, click “OK” (17). Data on the fixed asset is recorded in the program.

Select new equipment (18) from the list and click on it so that it appears on the invoice being created.

Now the invoice 1C 8.2 reflects the purchased property (19). Next, fill in the information from the supplier’s invoice. Please indicate:

• number of equipment (20);
• price (21);
• VAT rate (22).

Step 4. Fill out the “Additional” tab in the invoice for the receipt of property

In the “Additional” tab (23), indicate the number of the invoice from the supplier (24) and its date (25). Click the "OK" button (26). Expenses for the purchase of fixed assets are fixed in the program.

The first stage is completed, now the purchased equipment is reflected in the accounting records as a debit to account 08 “Investments in non-current assets”.

Acceptance of fixed assets for accounting in 1C 8.2

At the first stage, we formed the value of the fixed asset by debiting account 08 “Investments in non-current assets”. Now we need to capitalize it and transfer the value of this property to the debit of account 01 “Fixed Assets”.

Step 1. Open the “Acceptance for accounting of fixed assets” form in 1C 8.2

Step 2. Fill in the basic data in 1C 8.2 in the form “Acceptance for accounting of fixed assets”

In the form that opens, indicate:

• date of acceptance for accounting (3);
• your organization (4);
• the division to which the fixed asset belongs (5);
• warehouse where the fixed asset is located (6);
• equipment (7). In this directory, select the equipment that was indicated in the delivery note;
• select from the directory “Acceptance for accounting” (8).

Step 3. Fill in the data on the fixed asset in 1C 8.2

In the “Fixed Assets” tab (9), click the “+” button (10), and click on “…” (11). The fixed assets directory will open.

In the window that opens, click the “Add” button (12). A card for creating a new fixed asset will open.

In this card:

• fill in the name of the fixed asset (13);
• select OS group (14) from the directory;
• indicate the full name of the fixed asset (15);
• select from the directory the OKOF code related to your fixed asset (16);
• select the OS accounting group (17) from the directory;
• in the “Asset Type” field, select the value “Fixed Asset Object” (18);
• select the depreciation group of your fixed asset from the directory (19);
• select the code for ENAOF (20) from the directory.

Click the "OK" button (21). Now a new fixed asset has been created in the fixed assets directory.

Attention!
It is important to know that depreciation can be calculated regardless of whether you actually use the fixed asset or not. Even if the fixed assets remain in the warehouse, depreciation can be calculated on it. It is not accrued provided that the OS has been placed into conservation. Moreover, the period of such preservation is more than 3 months.

Select this fixed asset in the “Fixed asset” field (21) of the “Acceptance for accounting of fixed assets” form.

Step 4. Fill out the “Accounting” tab in 1C 8.2

In the “Accounting” tab (1), fill in:

• Accounting procedure (2). Select “Depreciation calculation”;
• MOL (3). Specify the financially responsible person;
• Method of admission (4). Select “Purchase for a fee”;
• Check the “Accrue depreciation” box (5);
• Method of calculating depreciation (6). Select the method you need from the directory, for example “Linear”;
• Method of reflecting depreciation expenses (7). Select the method that indicates the depreciation account suitable for your fixed asset (20,23,25,26,44);
• Useful life (8). Enter the useful life in months for your fixed asset.

Step 5. Fill out the “Tax Accounting” tab in 1C 8.2

In the “Tax Accounting” tab (1), fill in:

• procedure for including costs in expenses (2). Select “Depreciation calculation”;
• check the “Accrue depreciation” box (3);
• useful life in months (4).

All data in the “Acceptance for accounting of fixed assets” form has been completed. Click “OK” (5) to generate accounting entries. Acceptance of OS for accounting in 1C 8.2 has been completed.

In accounting and tax accounting, you can set different depreciation methods. But this is a very labor-intensive option. As a result, you will have significant differences between accounting and tax data that need to be adjusted. Therefore, the simplest option is to charge depreciation equally.

The received fixed asset (car, building, machine, etc.) must be taken into account in order for the VAT on its acquisition to be reflected in the purchase book, and.

The document “Receipts (acts, invoices)” generates postings 08.04 – 60.01, which means its receipt at the warehouse. In order to correctly accept OS for accounting in 1C 8.3 Accounting, a second posting is required from account 08.04 to 01.01. It is precisely this that is formed when it is accepted for accounting.

It is important to remember that in 1C 8.3 Accounting 3.0, starting from 2017-2018 (version 3.0.45), the developers significantly simplified this procedure by introducing a new type of operation “Fixed assets” for the document “Receipts (acts, invoices)”.

When registering a receipt in this way, the document generates both transactions, that is, there is no need to additionally accept the fixed asset for accounting. The fixed asset will immediately be listed in the account on 01.01. You can read more about this type of operation in the article “”.

In this example, we will consider the situation when you issued a receipt with the type of operation “Equipment”. In this case, you have only one posting - for account 08.04. We need to place the OS on account 01.01.

In the “Fixed assets and intangible assets” menu, select “Acceptance for accounting of fixed assets”.

In the document list form that opens, click on the “Create” button.

In the header, indicate the financially responsible person and the location of the OS, but these fields are not mandatory.

On the first tab of the document, fill in the method of receipt and department. In the equipment field, select the item item for which the receipt was previously created. The account will be filled in automatically, but you can change it.

Fixed assets

Next, go to the “Fixed Assets” tab. Add all required operating systems to the table. The default inventory number will be substituted from the directory details of the selected OS. It can be changed and then when you post a document, it will also change in the directory.

It is important to know! If you need to add several identical fixed assets (for example, 5 fixed assets), then in the fixed assets directory you should have 5 such elements with different inventory numbers.

Accounting and depreciation parameters

Go to the Accounting tab. By default, during commissioning in 1C 8.3, the account 01.01 was entered. We will not change this value. In the “Accounting procedure” attribute, set the value to “Depreciation calculation” and setting the parameters for depreciation calculation will become available.

By default, the linear method of accounting for depreciation will be used. This method is the most common. When using it, the cost of the accounting object is reduced in equal parts over the service life.

Fill in the depreciation account, useful life and other fields. There shouldn't be any problems with them.

Tax accounting

Go to the “Tax Accounting” tab. Indicate the original price of the OS according to NU, the date of purchase and the number of months of useful use.

Our organization is on the simplified tax system, so it is important to correctly indicate the procedure for including costs in expenses. It shows whether the asset is being depreciated and how such expenses are accounted for.

Below you must provide information about payments for all expenses before the object was accepted for accounting. All further payments must be made using the document “Registration of payment for fixed assets and intangible assets.”

With other tax systems, you do not need to indicate the payment. You will have to indicate the depreciation bonus - a percentage of the cost of the asset that can be written off for its construction or purchase.

Watch also the video on how to buy an OS and register it:

On the Equipment tab of the document that opens, add a record with an item of nomenclature that was purchased by the organization: At the same time, I note that you must enter the fixed asset in the Nomenclature directory in advance: Let’s generate a report on the postings to the document: Get 267 video lessons on 1C for free:

• Free video tutorial on 1C Accounting 8.3 and 8.2;
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• Good course on 1C Trade Management 11.

As you can see, account 08.04 reflects the cost of the fixed asset, and account 19.01 reflects VAT on the acquisition of fixed assets. I note that in the case where a fixed asset was acquired for an activity not subject to VAT, the amount of VAT is included in the initial cost of the fixed asset.

Accounting for fixed assets worth less than 40,000 in 1s 8.3

See Fig. 1 (Fig. 1) After posting the document Acceptance for accounting of fixed assets, the following accounting entries will be generated (See Fig. 2): Debit 01.01 Credit 08.04 - for the cost of the fixed asset. For tax accounting purposes for income tax, entries are entered in special accounting register resources: Amount of NU Dt 01.01 and Amount of NU Kt 08.04 - for the cost of the asset; Amount of NU Dt 20 (25, 26, 44) and Amount of NU Kt 01.01 - for the amount of expenses for the acquisition of the asset. If an organization applies the Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02, approved. by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n, then the accounting will reflect permanent differences between the accounting and tax accounting data: Amount PR Dt 20 (25, 26, 44) and Amount PR Kt 01.01 - for the amount of expenses for the acquisition of an asset.

How to capitalize wasps worth less than 40,000

Is it necessary and how to take into account equipment costing less than 40,000 rubles? after actually writing off its value in accounting and tax accounting? Methods of monitoring decommissioned but used property worth less than 40,000 rubles. accounting rules are not defined, therefore organizations have the right to independently develop methods for accounting for this property, based on general accounting principles. In accordance with clause 5 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved. by order of the Ministry of Finance of the Russian Federation dated March 30, 2001. No. 26n, assets that meet all the characteristics of fixed assets, but whose cost per unit is less than the limit established by the organization’s accounting policy, can be taken into account as part of inventories. Since 2011, the limit limit is 40,000 rubles.

According to Art. 256 of the Tax Code of the Russian Federation, property worth less than 40,000 rubles.

How to capitalize fixed assets in 1s 8.3 accounting

Last year, changes were made to Article 256 of the Tax Code of the Russian Federation (TC RF) - the cost criterion for depreciable property increased. Since 2016, in accordance with paragraph 1 of this article, depreciable property is property with a useful life of more than 12 months and an original cost of more than 100,000 rubles. There have been no changes to the accounting of fixed assets yet.

Consultations: corporate property tax

For property registered before 01/01/2011, the value limit is 20,000 rubles. both in accounting and for the purposes of calculating income tax. Thus, the organization has the right to write off as expenses at a time the cost of the property recorded as part of inventories and transferred into operation. PBU 6/01 obliges to organize proper control over the movement of these objects in order to ensure their safety in production and during operation.
In practice, this requirement is often not met. The need to account for decommissioned but in operation objects arises not only because of the requirements of regulations.
This should be reflected in the acquisition document settings: It is important to take into account that VAT on the purchased fixed asset will be reflected in the purchase book only after the fixed asset has been accepted for accounting and only if the incoming invoice document has been registered. In the Equipment Receipt document, the incoming invoice, as in all Receipt documents (act, invoice), is registered after specifying the invoice number and date by clicking the Register button: After the Register button has been clicked, the invoice field takes the form of a hyperlink: After receipt of the fixed asset, you can accept it for accounting and put it into operation. See also our video tutorial “how to receive inventory items into a warehouse”: Receipt of additional items.

Fixed assets worth up to 100,000 rubles differ only in the choice of the order of inclusion of the cost in expenses for tax accounting purposes. In the document Acceptance for accounting of fixed assets (fixed assets and intangible assets - Acceptance for accounting of fixed assets), the Tax accounting tab is filled out by the user as follows:

• in the Procedure for including costs in expenses field, you must select the value Inclusion in expenses when accepted for accounting;
• in the Method of reflecting expenses field from the directory Methods of reflecting expenses, you need to select an account and cost analytics where expenses for the acquisition of objects worth up to 100,000 rubles will be written off at a time. If an object in tax accounting is written off over more than one reporting period, then account 97 must be used.