22.08.2019

The property of the enterprise, in particular fixed assets (hereinafter referred to as the fixed assets), can be written off from the company's accounting for various reasons. It happens that they trite become unusable, or the manager decides to sell or donate them.

In this article, we will understand in detail how the procedure for writing off an asset is carried out, what documents are required for this, and what postings will be made by an accounting officer in order to write off the residual value of the fixed asset.

How to write off fixed assets from the balance sheet of the enterprise - the rules

The procedure for writing off the OS contains many nuances. They need to be studied in advance, before starting the process.

Knowing the correct order of actions, and what postings must be done by the accounting department, the company will be able to carry out the procedure correctly, which will help avoid problems with regulatory authorities (in particular, with the tax office).

The write-off is carried out in the company only in the presence of certain situations.

The main reasons for deregistration of fixed assets:

• sale ();
• exchange;
• breakdown -;
• wear -;
• damage due to an emergency;
• theft of the object, revealed during the inventory.

The deterioration of the object can be physical or moral. The first implies breakdowns or failure, in the second case they speak of the obsolescence of the model.

In both situations, further use of the fixed asset for its intended purpose is considered impractical.

Here is a simple form. Fixed assets still remain on the company's balance sheet.

Regardless of the reasons, the procedure for writing off an asset from the company's balance sheet will be identical in all cases.

The procedure itself begins with the approval of the head. For this, a corresponding order is issued for the enterprise. The commission consists of at least three people.

The members of the commission are middle managers: Ch. engineer, ch. mechanic, ch. accountant, etc. Specialists should be from different areas, this will help to consider the impossibility of further use of the OS from different points of view.

The Commission carries out a number of actions:

• assessment of the possibility of restoring the previous parameters of the object;
• thorough inspection of the OS;
• determining the cause;
• identification of the perpetrators (in case of theft or breakdown);
• registration ;
• registration ;
• preparation of a defective statement;
• formation of an act of write-off of fixed assets and.

Only after the commission has completed the assigned tasks, the manager decides whether to write off the fixed asset or not.

In case of a positive decision, a special order is issued. It must be signed by all members of the commission, the head of the company and other interested persons.

After publication, the accountant makes the necessary entries and the property is written off. If the fixed asset contains parts that can be used in the future in other property, it is necessary to post the parts as well.

To write off fixed assets, an additional subaccount is opened to account 01.

The initial value of the object is transferred to it.

The next step is to write off depreciation for the entire period of property use from account 02 to an open subaccount to account 01.

After making this posting, a residual value is formed, which must also be written off.

The amount of income tax depends on the correct display of transactions in accounting.

An accountant's mistakes can lead to dire consequences.

In more detail about what the accountant will make the postings, we will consider a little below.

Causes

The write-off procedure takes place for the following reasons:

• sale of an object to an individual or legal entity;
• transfer of property as the authorized capital of another company;
• transfer of an object for an object of exchange or donation;
• when identifying a shortage of an object;
• with partial liquidation of the object.

You can also write off a fixed asset for reasons of moral or physical deterioration.

In most cases, deregistration occurs after the item ceases to bring economic benefits to the company.

What documents are needed - documentary registration

The law does not contain a specific obligation to fill out certain forms of documents when writing off property from the company's balance sheet. Companies have the right to develop them independently, with a preliminary approval by order.

At the same time, it is necessary to ensure the presence of mandatory details in such documentation.

It is allowed to use unified forms of primary documents, as well as converted or independently developed forms.

The main thing is that the forms used are stipulated by the accounting policy.

The list of required documents directly depends on the reason for the write-off.

When selling, the following forms are filled in:

• the act of writing off the form (or);
• Act of Handover;
• contract of sale

If the fixed asset has become unusable, use:

• , or, depending on the type of OS.

Defective statements and acts are filled in by the commission for writing off fixed assets. Errors and omissions must not be allowed in such documentation. Otherwise, it can lead to problems with the inspection authorities.

Accounting transactions

To remove the asset object from the balance sheet of the enterprise, you need to write off depreciation from account 02 and the initial cost from account 01.1 to subaccount 01.2 using the postings Dt 01.2 Kt 02 and Dt 01.1 Kt 01.2.

After that, the residual value is formed on subaccount 01.2, which must be written off to the debit of account 91 by posting Дт 91.2 Кт 01.2.

When writing off a fixed asset, the accounting department makes several important postings:

Postings		Description
		Posting to write off the original cost of an object
		Depreciation write-off
		Posting to write off the residual value of an object
		Expenses related to deregistration are taken into account
When worn
		Capitalized MCs remaining from the write-off of fixed assets (parts, assemblies)
When selling
		The selling price of the fixed asset is reflected
		VAT charged on the sold object
	10 (20,23,26 …), 60	Costs per sale are reflected
In case of gratuitous transfer
		Reflected VAT on the market value of the donated OS
When making a fixed asset to the authorized capital of another organization
		Transfer of a fixed asset to the management company of another company
		Debt on a contribution to the charter capital of another company is reflected
With a shortage
		Write-off of residual value

As you can see from the table, the postings that the accountant makes are directly related to the reasons for the write-off: sale, transfer, shortage or depreciation.

Also, in addition, the accountant will make postings for the posting of parts if the property is being disassembled for parts.

This is done after the write-off of the main object.

Additionally, when the fixed asset is sold at a price below its residual value, the accountant will make a posting on the recognition of the loss Dt 99 Kt 91.9, and if the price is higher than the residual value, he will show the profit by posting Dt 91.9 Kt 99.

conclusions

Several main conclusions can be drawn on this topic:

• In case of sale, depreciation (impossibility of further use of the object) or loss of fixed assets, the organization must write them off the balance sheet.
• The procedure is accompanied by documentary registration. The main one is the act of write-off, the defective statement (when worn out), the purchase and sale agreement (when sold), etc.
• To carry out the procedure, a special commission is created in the company, consisting of at least three people. It includes middle managers and accounting staff. The composition of the commission is approved by the order of the head.
• After the inspection of the property by the commission and drawing up a conclusion on the impossibility of further use of the fixed assets, the company issues an order on the fact of write-off.
• It is allowed to write off the fixed asset and and capitalize its individual parts for further use.
• All orders will not be considered valid without an executive visa. Also, all accompanying documents are signed by members of the commission.

"Accounting supplement to the newspaper" Economics and Life ", N 11, 2004

The procedure for reflecting in the accounting of non-profit organizations (NPOs) operations for the disposal of fixed assets depends both on the reason for which a particular object is written off the balance sheet (as a rule, it is moral (physical) wear and tear or sale), and on what the object (depreciable or not) is disposed of.

Moral or physical wear and tear

When writing off an item of fixed assets (PPE) acquired using targeted financing or received by an NCO as targeted receipts, due to moral or physical depreciation, its initial cost (depreciation on such fixed assets is not charged) is written off at the expense of additional capital, that is at the expense of those funds that served as a source of financing for its acquisition.

The Chart of Accounts for accounting of financial and economic activities of organizations and the Instructions for its Application (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n) for accounting for the disposal of fixed assets to account 01 "Fixed Assets" is recommended to open a subaccount "Disposals of Fixed Assets". The value of the retired object is transferred to the debit of this subaccount, and the amount of accumulated depreciation is transferred to credit.

According to the author, when writing off objects for which depreciation was not accrued, there is no need to use an intermediate posting using the subaccount "Disposal of fixed assets", therefore the initial cost of such fixed assets is debited from the credit of account 01 directly to the debit of account 83 "Additional capital" ...

In addition, upon disposal of a fixed asset, a non-profit organization must also write off the amount of depreciation accrued during the operation of this property on off-balance sheet account 010 "Depreciation of Fixed Assets".

Example 1... A fixed asset with an initial cost of 15,000 rubles received by a non-profit organization as earmarked receipts is written off due to obsolescence. The amount of depreciation accrued on the date of write-off of the object is 5,000 rubles.

D-t count. 83 set count. 01 - 15,000 rubles. - the initial cost of the fixed asset was written off;

Kit count. 010 - 5000 rub. - the depreciation amount has been written off.

The write-off of the cost of a fixed asset acquired at the expense of profit from entrepreneurial activity and used for its implementation (depreciation is charged on such fixed assets) due to moral or physical depreciation is reflected in the accounting on the "Disposal of fixed assets" subaccount opened to account 01.

At the same time, the initial (replacement) cost of the asset is written off to the debit of the specified subaccount in correspondence with the corresponding subaccount of the asset accounting account, and the amount of accrued depreciation for the useful life of this object in the organization in correspondence with the debit of the depreciation account is credited to the specified subaccount.

Upon completion of the disposal procedure, the residual value of the fixed asset object is written off from the credit of the sub-account for accounting for the disposal of fixed assets to the debit of the profit and loss account as operating expenses.

Example 2... An item of fixed assets with an initial cost of 15,000 rubles, acquired from profit from entrepreneurial activity and used for its implementation, is written off due to obsolescence due to the ineffectiveness of its modernization. The amount of depreciation accrued during its operation is 5,000 rubles.

Reflection of transactions in accounting:

D-t count. 01-2 Kit count. 01-1 - 15,000 rubles. - the initial cost of the retired fixed asset was written off;

D-t count. 02 Kit count. 01-2 - 5000 rub. - written off the amount of depreciation accrued during the operation of the fixed asset;

D-t count. 91-2 K-t count. 01-2 - 10,000 rubles. - the residual value of the retired asset has been written off.

On the basis of the issued act for writing off the fixed assets, transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the fixed asset. Corresponding records of the disposal of the object are also made in the document opened at the place of its location.

Inventory cards for retired fixed assets are stored for a period set by the head of the organization in accordance with the rules for organizing state archival affairs, but not less than five years.

If, upon disposal of fixed assets, the organization receives income in the form of tangible assets (parts, assemblies and assemblies of the retired object, suitable for repairing other fixed assets, as well as other materials obtained as a result of dismantling (disassembling) of the object), then these tangible assets are credited to accounting accounts property at the current market value as of the date of writing off the fixed asset in correspondence with account 91 "Other income and expenses", subaccount 91-1 "Other income", as operating income.

It should be borne in mind that income in the form of the cost of the materials or other property received (according to clause 13 of article 250 of the Tax Code of the Russian Federation) during dismantling or disassembly in the event of liquidation of fixed assets being decommissioned for the purpose of calculating income tax are recognized as non-operating income of the taxpayer, and expenses for their liquidation, including the amount of depreciation not accrued in accordance with the established useful life of depreciation, - non-operating expenses (subparagraph 8 of paragraph 1 of article 265 of the Tax Code of the Russian Federation).

Moreover, the specified norms of Chapter 25 of the Tax Code of the Russian Federation apply to the liquidated objects of fixed assets, both acquired at the expense of targeted financing or received as earmarked receipts (with the exception of the amounts of uncalculated depreciation, since such objects are not depreciated), and those acquired through profit from entrepreneurial activity NGOs.

Realization of fixed assets

When an NCO sells a fixed asset, the proceeds from its sale are accepted for accounting in the amount agreed by the parties in the agreement. Income and expenses from the write-off of the sold fixed asset object are reflected in accounting in the reporting period to which they relate, and are to be credited to the profit and loss account as operating income and expenses.

When selling a fixed asset, a non-profit organization should be guided by the general rules governing the procedure for accounting for income and expenses from the sale of fixed assets, enshrined in PBU 6/01 "Accounting for fixed assets", PBU 9/99 "Income of the organization" and PBU 10/99 "Expenses of the organization ".

Revenue from the sale of fixed assets is reflected in the credit of account 91 "Other income and expenses", subaccount 91-1 "Other income", as operating income of the organization, and its initial cost, along with other expenses related to the sale, is shown in the debit of account 91.

The sale of goods on the territory of the Russian Federation is subject to VAT (clause 1 of article 146 of the Tax Code of the Russian Federation). Since any realizable property is recognized as a commodity (clause 3 of article 38 of the Tax Code of the Russian Federation), the sale of an object of fixed assets of an NCO is subject to VAT. The base for this tax is defined as the value of the object, calculated on the basis of the price determined in accordance with Article 40 of the Tax Code of the Russian Federation, excluding VAT (paragraph 1 of Article 154 of the Tax Code of the Russian Federation), and taxation is carried out at the rate of 18% (paragraph 3 article 164 of the Tax Code of the Russian Federation).

For the purpose of calculating income tax, income from sales is recognized as proceeds from the sale of goods, works, services (clause 1 of article 249 of the Tax Code of the Russian Federation), including from the sale of fixed assets. However, when determining income, the amount of VAT presented to the buyer is excluded from it (clause 1 of article 248 of the Tax Code of the Russian Federation), and when selling depreciable property - its residual value, determined in accordance with clause 1 of article 257 of the Tax Code of the Russian Federation, and the cost of expenses, directly related to such a sale, in particular, storage, maintenance and transportation of the property being sold (clause 1 of article 268 of the Tax Code of the Russian Federation).

Example 3... The NPO sold for 25,960 rubles, including VAT of 3960 rubles, an item of fixed assets previously acquired from profit from entrepreneurial activity and used for its implementation. The initial cost of the object is 24,000 rubles, the amount of amortization accrued during its operation (both in accounting and in tax accounting) is 3,000 rubles.

NCOs have opened the following sub-accounts of accounting for account 01 "Fixed assets":

• 01-1 "Fixed assets in operation";
• 01-2 Retirement of Property, Plant and Equipment.

Reflection of transactions in accounting:

D-t count. 62 set count. 91-1 - RUB 25,960 - reflects the buyer's debt for the sold fixed asset;

D-t count. 91-2 K-t count. RUB 68 - 3960 (22,000 rubles x 18%) - the amount of VAT payable to the budget has been charged;

D-t count. 01-2 Kit count. 01-1 - 24,000 rubles. - the initial cost of the retired fixed asset was written off;

D-t count. 02 Kit count. 01-2 - 3000 rub. - written off the amount of depreciation accrued during the operation of the fixed asset;

D-t count. 91-2 K-t count. 01-2 - 21,000 rubles. (24,000 - 3000) - the residual value of the retired fixed asset was written off;

D-t count. 51 set count. 62 - 25 960 rubles. - funds have been received from the buyer of the OS

D-t count. 91-9 Set count. 99 - 1000 rubles. (25,960 - 3960 - 21,000) - the financial result from the sale of the fixed asset was revealed (excluding other operations);

D-t count. 99 K-t count. RUB 68 - 240 (1000 rubles x 24%) - income tax was charged;

D-t count. 68 K-t count. RUB 51 - 240 - income tax is transferred to the budget.

As for the sale of objects for which depreciation was not charged, then, according to the author, their initial cost should be written off from the credit of account 01 directly to the debit of account 83 "Additional capital". In addition, on the date of sale, the amount of depreciation accrued on the sold object is written off under the credit of off-balance account 010 "Depreciation of fixed assets".

When selling non-depreciable property, the taxpayer has the right to reduce income from such operations by the purchase price of this property (subparagraph 2 of paragraph 1 of article 268 of the Tax Code of the Russian Federation). This means that for the purposes of calculating income tax when NPOs sell fixed assets received under a donation agreement, free of charge or acquired at the expense of earmarked funds, the income from such an operation is not reduced by the initial cost of these objects, since the organization did not incur expenses for their acquisition.

The procedure for calculating the amount of VAT payable to the budget for the sale of non-depreciable property is as follows.

Since the amount of VAT paid upon the acquisition of a fixed asset that is not used in entrepreneurial activity, the NCO has no right to accept for deduction (Article 170 of the Tax Code of the Russian Federation), it is taken into account in the value of the fixed asset.

When selling property subject to accounting for value including VAT paid upon purchase, the tax base is determined as the difference between the price of the property being sold including VAT and the cost of the property being sold (clause 3 of article 154 of the Tax Code of the Russian Federation).

When selling property acquired on the side and accounted for with VAT in accordance with clause 3 of article 154 of the Tax Code of the Russian Federation, the tax rate is determined as the percentage of the tax rate to the tax base, taken as 100 and increased by the corresponding amount of the tax rate (clause 4 of article .164 of the Tax Code of the Russian Federation), that is, taxation is carried out at a rate of 15.25% (18 / (100 + 18) x 100%).

Example 4... The NPO received targeted funds in the amount of 118,000 rubles. for the purchase of an environmental facility to be used in the implementation of the Clean River environmental program. The object was purchased by NPO by bank transfer for 118,000 rubles, including VAT of 18,000 rubles. (the VAT amount is highlighted in a separate line in the payment order). An invoice has been received from the supplier, in which the VAT amount is also highlighted.

Upon expiration of the target program implementation period, the fixed asset was sold for 121,000 rubles. The amount of depreciation accrued during the operation of the fixed asset amounted to 40,000 rubles.

Reflection of transactions in accounting:

D-t count. 51 set count. 76 - 118,000 rubles. - the receipt of earmarked funds for the acquisition of a fixed asset, which will be used in statutory non-entrepreneurial activities, is reflected;

D-t count. 76 Set count. 86 - 118,000 rubles. - the amount of earmarked funds is reflected in the structure of earmarked funding;

D-t count. 60 set count. 51 - 118,000 rubles. - the advance payment to the supplier is reflected;

D-t count. 08 K-t count. 60 - 100,000 rubles. - the supplier's invoice has been accepted;

D-t count. 19 Set count. 60 - 18,000 rubles. - the amount of VAT on the acquired fixed asset is reflected;

D-t count. 08 K-t count. 19 - 18,000 rubles. - the amount of VAT is included in the cost of the object;

D-t count. 01 K-t count. 08 - 118,000 rubles. - the object is included in the fixed assets;

D-t count. 86 K-t count. 83 - 118,000 rubles. - the source of financing for the acquired fixed asset is reflected;

D-t count. 62 set count. 91-1 - 121,000 - accrued income related to the sale of fixed assets

D-t count. 91-2 K-t count. RUB 68 - RUB 458 (121,000 - 118,000) x 15, 25%) - the amount of VAT to be paid to the budget has been charged (the buyer is issued an invoice, which indicates the amount of VAT - 458 rubles);

D-t count. 51 set count. 62 - 121,000 rubles. - funds have been received from the purchaser of the fixed asset;

D-t count. 83 set count. 01 - 118,000 rubles. - written off the initial cost of the item of fixed assets;

D-t count. 91-9 Set count. 99 - 120,542 rubles. (121,000 - 458) - the financial result from the sale of the fixed asset was revealed (excluding other operations);

D-t count. 99 K-t count. RUB 68 - 28 930 (120,542 rubles x 24%) - income tax was charged;

D-t count. 68 K-t count. 51 - 28 930 rubles. - income tax is transferred to the budget.

The specified procedure for calculating VAT applies only when the NCO sells an item of fixed assets, capitalized taking into account the VAT paid by it. To apply such a calculation, in addition to paying VAT to the seller directly to the NCO, in accordance with Article 168 of the Tax Code of the Russian Federation, a number of other conditions must be met:

• in settlement, as well as primary accounting documents and invoices, the amount of VAT should be highlighted in a separate line;
• the taxpayer has an invoice issued by the supplier and executed properly.

If at least one of the listed conditions is not met, the amount of VAT payable to the budget is calculated based on the full value of the property being sold.

Example 5... For the implementation of the "Clean River" program, NPO received an OS object as a donation from "Graphite" CJSC. The value of the property received, indicated in the transfer deed, is equal to its book (residual) value and is RUB 118,000.

Upon the expiration of the target program implementation period, the fixed asset was sold for 129,800 rubles. The amount of VAT payable to the budget is calculated on the basis of the full value of the property being sold, since when it was acquired (received) VAT was not paid and the norm of clause 3 of article 154 of the Tax Code of the Russian Federation cannot be applied in such a situation.

The amount of depreciation accrued during the operation of the fixed asset amounted to 40,000 rubles.

Reflection of transactions in accounting:

D-t count. 08 K-t count. 76 - 118,000 rubles. - capitalized OS;

D-t count. 76 Set count. 86 - 118,000 rubles. - the cost of the fixed asset is reflected in the structure of targeted financing;

D-t count. 01 K-t count. 08 - 118,000 rubles. - the fixed asset object was put into operation and included in the fixed assets of a non-profit organization;

D-t count. 86 K-t count. 83 - 118,000 rubles. - the use of the earmarked funds received is reflected;

D-t count. 010 - 40,000 rubles. - the amount of depreciation has been charged;

D-t count. 62 set count. 91-1 - 129 800 rubles. - accrued income related to the sale of fixed assets;

D-t count. 91-2 K-t count. RUB 68 - 19 800 (110,000 rubles x 18%) - the amount of VAT to be paid to the budget has been charged (the buyer is issued an invoice indicating the amount of VAT - 19,800 rubles);

D-t count. 51 set count. RUB 62 - 129 800 - funds have been received from the purchaser of the fixed asset;

D-t count. 83 set count. 01 - 118,000 rubles. - the initial cost of the fixed asset was written off;

Kit count. 010 - 40,000 rubles. - the amount of depreciation has been written off;

D-t count. 91-9 Set count. 99 - 110,000 rubles. (129 800 - 19 800) - the financial result from the sale of the fixed asset was revealed (excluding other operations);

D-t count. 99 K-t count. RUB 68 - 26 400 (110,000 rubles x 24%) - income tax was charged;

D-t count. 68 K-t count. 51 - 26 400 rubles. - income tax is transferred to the budget.

The transfer of a fixed asset by an organization to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets in accordance with clause 81 of the Methodological Guidelines for Accounting for Fixed Assets (approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n). On the basis of this act, a corresponding entry is made in the inventory card of the transferred asset, which is attached to the act of acceptance and transfer of fixed assets. On the seizure of the inventory card for the retired object of fixed assets, a note is made in the document opened at the location of the object.

G. Kuzmin

Leading Expert of "BP"

"Accounting", 2011, NN 6, 7

For non-governmental non-profit organizations PBU 6/01, special conditions have been established for accepting objects for accounting as fixed assets. In addition, there are a number of peculiarities when reflecting in the accounting transactions on capitalization, write-off and sale of NPO fixed assets.

Unlike commercial organizations, for non-state NPOs, when accepting assets for accounting as fixed assets, clause 4 of PBU 6/01, special criteria are established. It is necessary to fulfill three conditions at a time:

• the object 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 the management needs of the non-profit organization;
• 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;
• the organization does not imply the subsequent resale of this object.

Assets in respect of which the conditions stipulated in clause 4 of PBU 6/01 are met, and the value is within the limit established in the accounting policy of a non-profit organization, but not more than 40 thousand rubles. per unit, are reflected in accounting and reporting as part of inventories.

If the value limit is not set in the accounting policy, then the NCO is obliged to take into account all objects acquired or received free of charge, in respect of which the criteria provided for in clause 4 of PBU 6/01 are met, as fixed assets and, accordingly, pay property tax on their cost. organizations, be it even an ordinary cleaning bucket or office scissors. In this connection, in our opinion, it is advisable for NPOs to establish without fail in their accounting policies a value limit in relation to inventories.

True, some NPOs, by virtue of the provisions of Art. 381 of the Tax Code of the Russian Federation are exempt from property tax. for instance, any property (and regardless of its use) is exempt from taxation of the bar associations and law offices. For other categories of taxpayers, property is exempt from taxation only depending on its type or use. So, from taxation, in particular, are exempted:

• religious organizations - in relation to property used by them to carry out religious activities;
• all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80% - in relation to property used by them to carry out their statutory activities;
• organizations, the authorized capital of which consists entirely of the contributions of the above organizations of persons with disabilities, if the average number of persons with disabilities among their employees is at least 50%, and their share in the wages fund is at least 25%, - in relation to the property used by them for production and ( or) sale of goods (with the exception of excisable goods, mineral raw materials and other minerals, as well as other goods according to the List approved by the Decree of the Government of the Russian Federation of 18.02.2004 N 90), works and services (except for brokerage and other intermediary services);
• institutions, the only owners of whose property are the aforementioned all-Russian public organizations of disabled people - in relation to the property used by them to achieve educational, cultural, health-improving, sports, scientific, informational and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents.

Depreciation and amortization of fixed assets

By virtue of clause 48 of the Regulations on accounting and financial reporting in the Russian Federation, fixed assets of non-profit organizations are not subject to depreciation. The specified norm does not divide the fixed assets of NPOs into those acquired for carrying out statutory activities and acquired for conducting entrepreneurial activities, therefore, for accounting purposes, absolutely all fixed assets on the balance sheet of a non-profit organization are not subject to depreciation, regardless of what sources they are from. purchased and used for what purposes.

However, by the Decision of the Supreme Court of the Russian Federation dated 08.23.2000 N GKPI00-645 Order of the Ministry of Finance of Russia dated 03.24.2000 N 31n, which introduced the rule in question, was declared invalid (invalid), which does not entail legal consequences in terms of prohibiting the accrual of depreciation on fixed assets of non-profit organizations since its publication.

Thus, the requirements of clause 48 of the Accounting Regulations should be observed in the previous edition, namely: "for fixed assets of budgetary organizations, fixed assets received under a donation agreement and free of charge in the process of privatization, acquired using budgetary appropriations and other similar funds<1>... amortization is not charged. "

<1>In our opinion, other similar funds are earmarked funds received by non-commercial organizations, therefore, depreciation is not charged only for items of fixed assets that are acquired by non-commercial organizations at the expense of budget allocations, earmarked receipts, donations, contributions, etc.

If an NPO uses an item of fixed assets (for example, a car) acquired from earmarked receipts, along with statutory activities in commercial activities, then depreciation is also not charged for such an item. This is due to the fact that depreciation is an organization's reimbursement of the costs of purchasing an item of fixed assets by gradually transferring its cost to production costs (selling costs) of products (works, services), and when a non-profit organization receives fixed assets under a donation agreement, free of charge or purchase NPOs do not bear them at the expense of earmarked funds.

When a non-profit organization has acquired an item of fixed assets at the expense of profit from business activities and uses it for its implementation, then, in our opinion, depreciation can be charged on such a fixed asset.

Meanwhile, the regulatory authorities think differently.

Since clause 17 of PBU 6/01 and clause 49 of the Methodological Instructions for the Accounting of Fixed Assets (approved by Order of the Ministry of Finance of Russia dated 13.10.2003 N 91n) states that depreciation is not charged on fixed assets of non-commercial organizations (these norms are not canceled), then even for fixed assets acquired at the expense of funds received from the entrepreneurial activities of NPOs, depreciation should not be charged (Letter of the Ministry of Finance of Russia dated July 31, 2003 N 16-00-14 / 243).

In principle, there is no point in fighting this. In practice, the tax inspectorate, as a rule, fines NPOs during inspections under Art. 120 of the Tax Code of the Russian Federation for "gross violation by the organization of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed within more than one tax period" for 30,000 rubles. In addition, an administrative fine under Art. 15.11 of the Administrative Code of the Russian Federation in the amount of two to three thousand rubles.

Therefore, in our opinion, it is inappropriate to charge depreciation in accounting on fixed assets acquired by NPOs from business income and used for its implementation, for the sake of "generating complete and reliable information about the organization's activities" (one of the main tasks of accounting). especially since:

• when calculating the tax on the property of organizations, the amount of accumulated depreciation on fixed assets of non-profit organizations reduces the initial value of the property;
• if an item of fixed assets is acquired by an NCO at the expense of income from entrepreneurial activity and is used for its implementation, then the depreciation charged on such an item in tax accounting reduces the base for calculating income tax.

So, the depreciation of fixed assets is a decrease in their value as a result of the action of two simultaneously occurring processes: physical and moral depreciation. In other words, a partial or complete loss of their consumer properties.

The movement of the depreciation amounts for fixed assets is recorded on a separate off-balance account 010 "Fixed assets depreciation", and the analytical accounting for account 010 must be kept by the organization for each fixed asset. When individual objects are retired (including sale, gratuitous transfer, etc.), the amount of depreciation for them is debited from account 010 "Depreciation of fixed assets".

By virtue of clause 17 of PBU 6/01, for items of fixed assets of non-profit organizations on the off-balance sheet account, information on the amount of depreciation calculated in a linear manner in relation to the procedure specified in clause 19 of this PBU is generalized.

For facilities put into operation before January 1, 2002, depreciation is calculated based on the Unified norms of depreciation deductions approved by the Resolution of the Council of Ministers of the USSR dated 10.22.1990 N 1072 "On unified norms of depreciation deductions for the complete restoration of fixed assets of the USSR national economy."

For facilities put into operation after January 1, 2002, you can use the Decree of the Government of the Russian Federation dated 01.01.2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups" (Letter of the Ministry of Finance of Russia dated 21.01.2003 N 16-00-14 / 17).

When calculating depreciation on the property of non-profit organizations for the purpose of calculating income tax, you need to know the following.

In accordance with paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer, are used by the taxpayer to generate income and the cost of which is repaid by means of depreciation are recognized as depreciable. Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 20 thousand rubles. (for objects included in the structure of depreciable property (put into operation) from January 1, 2011, the limit has been increased to 40,000 rubles).

Depreciable property is also recognized as capital investments in leased fixed assets in the form of inseparable improvements made by the lessee with the consent of the lessor, as well as capital investments in fixed assets provided under a gratuitous use agreement in the form of inseparable improvements made by the borrowing organization with the consent of the organization - the lender.

Property of non-profit organizations received as earmarked receipts or acquired at the expense of earmarked receipts and used for carrying out non-commercial activities, acquired using earmarked funds, as well as acquired using budgetary funds for earmarked funding, is not subject to depreciation (clause 2 of Art.256 Tax Code of the Russian Federation).

This means that if the item of fixed assets is acquired by the NPO at the expense of sources other than those mentioned in paragraph 2 of Art. 256 of the Tax Code of the Russian Federation, and is used to carry out entrepreneurial activities, then the depreciation charged for such an object is taken into account when calculating income tax. The regulatory authorities also agree with this statement (for example, Letter of the Ministry of Finance of Russia dated March 16, 2010 N 03-03-06 / 4/19).

Thus, the expenses of NPOs related to the implementation of entrepreneurial activities include the amortization amounts accrued on the property acquired from the funds received from such activities and used for its implementation.

Expenses for the acquisition of depreciable property are accepted for deduction through depreciation deductions, which are included in the composition of expenses associated with the production and (or) sale of products (works, services) (example 1).

Example 1... In November 2010, at the expense of income received from entrepreneurial activities subject to VAT and for its implementation, ANO "Sonata" acquired from another organization an object of fixed assets, which was in operation, for 70,800 rubles, including VAT 10,800 rub. The facility was commissioned in the same month.

Due to the accounting policy of ANO, depreciation for tax purposes is accrued on a straight-line basis. The useful life of the object for tax accounting purposes is set at 7 years, and taking into account the actual period of use by the seller - at 5 years (in accordance with a copy of the inventory card for accounting of fixed assets transferred to the NCO by the seller organization, the actual service life of the object was 2 years) ...

When applying the straight-line method for tax accounting purposes, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its initial (replacement) cost and the depreciation rate determined for this object based on its useful life (clause 2 of article 259.1 of the Tax Code RF).

According to paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, the useful life for tax accounting is determined by the organization independently on the date of commissioning of the depreciable property subject to the Classification of fixed assets.

An organization that acquires used fixed assets for the purpose of applying the linear depreciation method for these objects has the right to determine the depreciation rate for this property, taking into account the useful life, reduced by the number of years (months) of operation of this property by previous owners (clause 7 Article 258 of the Tax Code of the Russian Federation).

Thus, the monthly depreciation rate for tax purposes is 1.67% (1: (7 years - 2 years): 12 months x 100%).

For profit tax purposes, depreciation is recognized as an expense on an accrual basis based on the amount of the accrued depreciation when expenses are recognized on an accrual basis. The monthly amount of depreciation for this object in the tax accounting of ANO "Sonata" will be 1000 rubles. (60,000 rubles x 1.67%).

When an NCO uses an item of fixed assets acquired at the expense of earmarked income, along with statutory activities and in commercial, for example, a server, then depreciation for such an item is not charged for tax accounting purposes (Letter of the Ministry of Finance of Russia dated 03.10.2003 N 04-02-05 / 3/74).

If an item of fixed assets acquired after January 1, 2002 at the expense of profit from commercial activities is used both in the entrepreneurial and in the statutory activities of an NCO, in our opinion, depreciation is charged on such an item for tax accounting purposes, since the said property is not meets the criteria for property not subject to depreciation set forth in paragraphs. 2 p. 2 art. 256 of the Tax Code of the Russian Federation.

Disposal of property, plant and equipment

The procedure for reflecting operations on disposal of fixed assets in the accounting records of NCOs depends on the reason for which this or that item is written off the balance sheet.

Moral or physical wear and tear

When writing off an item of fixed assets acquired using targeted financing or received by an NCO as targeted receipts, due to moral or physical wear and tear, its initial cost, in our opinion, is written off at the expense of additional capital, i.e. at the expense of those funds that served as a source of financing for its acquisition.

The Chart of Accounts and the Instructions for its Application for Accounting for the Retirement of Fixed Assets to account 01 "Fixed Assets" recommended to open a subaccount "Retirement of Fixed Assets", to the debit of which the value of the retired object is transferred, and to credit - the amount of accumulated depreciation.

When writing off objects for which depreciation has not been accrued, in our opinion, there is no need to use an interim accounting entry using the "Disposal of fixed assets" subaccount, therefore, the initial cost of fixed assets of NPO can be written off from the credit of account 01 directly to the debit of account 83 "Additional capital".

In addition, upon disposal of a non-depreciable fixed asset, a non-profit organization must write off the amount of depreciation accrued during the operation of this property on off-balance sheet account 010 "Depreciation of Fixed Assets" (example 2).

Example 2... The non-profit partnership "Progress" writes off due to obsolescence an item of fixed assets received earlier as a targeted contribution, the initial cost of which is 125,000 rubles. The amount of depreciation accrued on the date of write-off of the object is 95,000 rubles.

the depreciation amount has been written off.

In the inventory card, on the basis of the executed act for the write-off of fixed assets transferred to the accounting service of the NCO, a note is made about the disposal of the fixed asset object. Inventory cards for retired objects are stored for a period established by the head of the organization in accordance with the rules for organizing state archival affairs, but not less than five years.

When, upon disposal of fixed assets, an NPO receives income in the form of tangible assets (parts, assemblies and aggregates of a retiring object of fixed assets suitable for repairing other fixed assets, as well as other materials obtained as a result of dismantling (disassembling) the object), they are credited to the accounts accounting of property at the current market value as of the date of writing off an item of fixed assets in correspondence with account 91 "Other income and expenses", subaccount 1 "Other income", as other income.

It should be remembered that according to paragraph 13 of Art. 250 of the Tax Code of the Russian Federation, income in the form of the cost of materials or other property received during dismantling or disassembly during the liquidation of fixed assets being decommissioned for the purpose of calculating income tax are recognized as non-operating income of the taxpayer, and the costs of their liquidation, including the amount not accrued in accordance with the established useful life depreciation, - non-operating expenses (subparagraphs 8 of paragraph 1 of article 265 of the Tax Code of the Russian Federation).

In our opinion, these rules of Ch. 25 of the Tax Code of the Russian Federation apply to liquidated objects acquired either from earmarked funds or received as earmarked receipts (with the exception of the norm on the amount of unaccounted depreciation, since such objects are not depreciated), and from the profit from the entrepreneurial activity of NPOs.

Let us consider how the income received from the sale of fixed assets acquired through targeted financing or received free of charge is taxed with value added tax and income tax.

Realization of fixed assets

When a non-profit organization sells an object of fixed assets, the proceeds from its sale are taken to accounting in the amount agreed by the parties in the contract.

Income and expenses from the write-off of a sold fixed asset are reflected in the accounting records in the reporting period to which they relate, and are to be credited to the profit and loss account as other income and expenses of a non-profit organization.

When selling an item of fixed assets, a non-profit organization must be guided by the general rules governing the procedure for accounting for income and expenses, enshrined in PBU 9/99 "Income of the organization" and PBU 10/99 "Expenses of the organization". In our opinion, it is not advisable for non-profit organizations to comply with the requirements of PBU 18/02 "Accounting for calculations of corporate income tax" when selling property: why complicate accounting, if, by virtue of paragraph 2 of PBU 18/02, the application of this Regulation is not necessary for NPOs.

For the purpose of calculating income tax, income from sales is recognized as proceeds from the sale of goods, works, services, including from the sale of fixed assets.

When determining income, the amount of value added tax presented to the buyer is excluded from it (clause 1 of Art. 248 of the Tax Code of the Russian Federation), and when selling depreciable property, its residual value is also excluded, determined in accordance with clause 1 of Art. 257 of the Tax Code of the Russian Federation, as well as the cost of expenses directly related to such a sale, in particular for storage, maintenance and transportation of the property being sold by a non-profit organization (clause 1 of Art. 268 of the Tax Code of the Russian Federation).

In pp. 2 p. 1 art. 268 of the Tax Code of the Russian Federation states that when selling non-depreciable property, the taxpayer has the right to reduce income from such operations by the purchase (creation) price of this property.

For a non-governmental non-profit organization, this means that for the purpose of calculating income tax when selling fixed assets received under a donation agreement, free of charge or acquired at the expense of earmarked funds, the income from such an operation is not reduced by the initial cost of these objects. After all, the non-profit organization did not incur the costs of acquiring them (Letter of the Federal Tax Service of Russia for Moscow dated 09.09.2008 N 20-12 / 084958).

The sale of goods on the territory of the Russian Federation is subject to value added tax. Since by virtue of paragraph 3 of Art. 38 of the Tax Code of the Russian Federation, any realizable property is recognized as a good, then the sale of an object of fixed assets by a non-state non-profit organization is subject to VAT. The base for value added tax is determined as the value of the object, calculated on the basis of the price determined in accordance with Art. 40 of the Tax Code of the Russian Federation<1>, excluding VAT (clause 1 of article 154 of the Tax Code of the Russian Federation), taxation is carried out at a rate of 18%.

<1>Unless otherwise provided by Art. 40 of the Tax Code of the Russian Federation, for tax purposes, the price of goods, works or services specified by the parties to the transaction is taken. Until proven otherwise, this price is assumed to be in line with market prices. The market price of a product (work, service) is the price that has developed during the interaction of supply and demand in the market for identical (and, in their absence, homogeneous) goods (works, services) in comparable economic (commercial) conditions.

The procedure for calculating the amount of VAT payable to the budget for the sale of non-depreciable property is as follows. Since the amount of VAT paid upon the acquisition of an item of fixed assets that is not used in entrepreneurial activity, a non-profit organization does not have the right to deduct, it is taken into account in the value of the fixed asset. According to paragraph 3 of Art. 154 of the Tax Code of the Russian Federation in the sale of property subject to accounting for value including VAT paid upon acquisition, the tax base is determined as the difference between the price of the property being sold, including VAT, and the cost of the property being sold. When selling property purchased on the side and accounted for with VAT, the tax rate is determined as the percentage of the tax rate to the tax base, taken as 100 and increased by the corresponding tax rate (18: (100 + 18) x 100) (example 3).

Example 3... The private institution "Artemis" received targeted funds in the amount of 118,000 rubles. for the acquisition of an item of fixed assets, which should be used in the implementation of a specific target program.

The property was purchased by bank transfer for 118,000 rubles, including VAT - 18,000 rubles. The amount of value added tax is highlighted in a separate line in the payment order, an invoice has been received from the supplier, drawn up in accordance with the established procedure, in which the amount of VAT is also highlighted.

Upon expiration of the target program implementation period, the fixed asset was sold by a non-profit organization for 121,000 rubles. The amount of depreciation accrued during the operation of the fixed asset amounted to 40,000 rubles.

Reflection of transactions in accounting:

D-t count. 51 "Current accounts"

the receipt of earmarked funds for the acquisition of an item of fixed assets, which will be used in statutory non-entrepreneurial activities, is reflected;

the amount of earmarked funds is reflected in the structure of earmarked funding;

D-t count. 60 "Settlements with suppliers and contractors"

Kit count. 51 "Current accounts"

the prepayment to the supplier is reflected;

the supplier's invoice has been accepted;

D-t count. 19 "Value added tax on acquired values"

Kit count. 60 "Settlements with suppliers and contractors"

the amount of VAT on the purchased item of fixed assets is reflected;

D-t count. 08 "Investments in non-current assets"

Kit count. 19 "Value added tax on acquired values"

the amount of VAT is included in the cost of the property;

the source of financing for the purchased item of fixed assets is reflected;

depreciation has been charged;

458 r ((121,000 rubles - 118,000 rubles) x (18%: 118% x 100))

the amount of VAT to be paid to the budget has been charged (the buyer must issue an invoice indicating the amount of VAT in the amount of 458 rubles);

D-t count. 83 "Additional capital"

Kit count. 01 "Fixed assets"

the initial cost of the item of fixed assets was written off;

Kit count. 010 "Depreciation of fixed assets"

the amount of depreciation has been written off;

D-t count. 51 "Current accounts"

D-t count. 91 "Other income and expenses", subacc. 9 "Balance of other income and expenses",

Kit count. 99 "Profit and Loss"

RUB 120,542 (121,000 - 458)

the financial result (in this case, profit) from the sale of the object of fixed assets (excluding other operations) was revealed;

D-t count. 99 "Profit and Loss"

RUB 24 108 (120 542 rub. X 20%)

income tax has been charged;

Kit count. 51 "Current accounts"

The considered procedure for calculating VAT, in our opinion, applies only when a non-profit organization sells an item of fixed assets, capitalized with VAT, directly paid a non-profit organization to the seller upon purchase.

If VAT was not paid upon the acquisition (receipt) of NCO property, then the amount of tax payable to the budget is calculated based on the full value of the property being sold (example 4).

Example 4... For the implementation of the environmental program, the "Ariadna" Fund received an object of fixed assets from the donor - CJSC "Phoenix". The value of the property received, indicated in the transfer deed, is equal to its book (residual) value and is RUB 118,000. The amount of depreciation accrued during the operation of the fixed asset is 40,000 rubles. After the implementation of the target program, the fixed asset was sold for 129,800 rubles.

Reflection of transactions in accounting:

D-t count. 08 "Investments in non-current assets"

Kit count. 76 "Settlements with different debtors and creditors"

capitalized item of fixed assets;

D-t count. 76 "Settlements with different debtors and creditors"

Kit count. 86 "Targeted financing"

the cost of an item of fixed assets is reflected in the structure of targeted financing;

D-t count. 01 "Fixed assets"

Kit count. 08 "Investments in non-current assets"

the object was put into operation and included in the fixed assets of NPO;

D-t count. 86 "Targeted financing"

Kit count. 83 "Additional capital"

the use of the earmarked funds received is reflected;

D-t count. 010 "Depreciation of fixed assets"

the amount of depreciation has been charged;

D-t count. 62 "Settlements with buyers and customers"

Kit count. 91 "Other income and expenses", subacc. 1 "Other income",

accrued income related to the sale of fixed assets;

D-t count. 91 "Other income and expenses", subacc. 2 "Other expenses",

Kit count. 68 "Calculations of taxes and fees", subacc. "Value Added Tax",

RUB 19 800 (110,000 rubles x 18%)

accrued the amount of VAT payable to the budget<1>;

D-t count. 83 "Additional capital"

Kit count. 01 "Fixed assets"

the initial cost of the item of fixed assets was written off;

Kit count. 010 "Depreciation of fixed assets"

the amount of depreciation has been written off;

D-t count. 51 "Current accounts"

Kit count. 62 "Settlements with buyers and customers"

funds have been received from the purchaser of the fixed asset;

D-t count. 99 "Profit and Loss"

Kit count. 91 "Other income and expenses", subacc. 9 "Balance of other income and expenses",

RUB 110,000 (129 800 - 19 800)

revealed the financial result from the sale of the object of fixed assets (excluding other operations);

D-t count. 99 "Profit and Loss"

Kit count. 68 "Calculations of taxes and fees", subacc. "Income tax",

RUB 22,000 (110,000 rubles x 20%)

income tax has been charged;

D-t count. 68 "Calculations of taxes and fees", subacc. "Income tax",

Kit count. 51 "Current accounts"

income tax is transferred to the budget.

<1>We emphasize once again that the amount of VAT payable to the budget is calculated based on the full value of the property being sold, since no VAT was paid when it was acquired (received), and the norm of clause 3 of Art. 154 of the Tax Code of the Russian Federation in such a situation cannot be applied.

According to clause 81 of the Methodological Guidelines for the Accounting of Fixed Assets (approved by Order of the Ministry of Finance of Russia dated 13.10.2003 N 91n), the transfer by an organization of an object of fixed assets to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets. On its basis, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. On the seizure of the inventory card for the retired object of fixed assets, a note is made in the document opened at the location of the object.

G.V. Kuzmin

Deputy General Director

publishing house "Accounting"

"Chief accountant", N 18, 2003

One of the main difficulties that an accountant of a non-profit organization has to overcome is accounting for fixed assets, or rather, repayment of their value. The point is that such enterprises have a special relationship with depreciation. Indeed, in accounting, they only charge depreciation. And in tax accounting, only property used in entrepreneurial activity is depreciated.

As you can see, the chief accountant of a non-profit enterprise, taking into account fixed assets, needs to be more careful than an accountant of an ordinary company. In order to avoid mistakes, of course, you can refer to the regulations. However, the wording of the accounting legislation and the Tax Code of the Russian Federation is so vague that it only gives rise to new problems. Our article will help to deal with them.

Depreciation in accounting

Most often, non-profit organizations buy fixed assets at the expense of earmarked income. What belongs to them? Of course, these are entrance and membership fees, various donations from legal entities and citizens, funds from the budget and, finally, grants (money received from foreign charitable organizations).

Sometimes the fixed assets themselves come within the framework of these targeted receipts, that is, instead of money, non-profit organizations receive, say, computers, cars, furniture, etc. All these receipts are recorded on account 86 "Target financing". You can open the following sub-accounts for it: "Membership fees", "Donations", "Grants", etc.

Of course, a non-profit organization can also acquire fixed assets from commercial income. for instance, at the expense of profits from the sale of goods (works, services) or from the use of property belonging to her.

Please note: budget-funded institutions can only engage in entrepreneurial activities that are allowed to them by the superior manager of budgetary funds. As for other organizations, this function is performed by their founders. By the way, such non-profit organizations as unions and associations of legal entities are generally not entitled to engage in any kind of business. If the members of the association (union) nevertheless decide to earn money, then such an association (union) must be transformed into a business society. However, a non-profit organization, in order to carry out commercial activities, can create a business company or participate in it. Article 121 of the Civil Code of the Russian Federation insists on this.

As we have already noted, in accounting, fixed assets that belong to non-profit organizations are not depreciated. True, this is not directly stated in the Accounting Regulations "Accounting for Fixed Assets" (PBU 6/01). Clause 17 of this document only says that non-profit organizations consider depreciation for fixed assets. But the Russian Ministry of Finance insists that depreciation cannot be charged in this case. Moreover, this applies not only to fixed assets that were purchased at the expense of earmarked funds, but also those that were acquired at the expense of income from the sale of goods (works, services) or the use of the organization's property. Such an explanation is given in the recently published Letter of the Ministry of Finance of Russia dated July 31, 2003 N 16-00-14 / 243.

The finance department thinks like this. Nonprofits are not created to make a profit. And if they are engaged in entrepreneurship, then all the money they earn is spent on the purposes for which the organizations were created. In other words, the profit that will remain after tax is taken into account by non-profit organizations in the revenue part of the estimates of income and expenses and sent to finance the expenses that are provided for by this estimate. Including for the purchase of fixed assets, if planned. Please note: The Ministry of Finance of Russia in its Letter clarifies that this should be reflected in the accounting by posting:

Debit 84 Credit 86 subaccount "Profit from business"

• profit from entrepreneurial activity is aimed at the statutory goals of a public organization.

However, some experts have a different point of view. They indicate that these records contradict the requirements of the Instructions for the use of the Chart of Accounts. After all, account 86 "Target financing" is used to account for target funds. The profit received from commercial activities does not apply to such. Therefore, if the fixed asset was acquired at the expense of income from entrepreneurship, then the following entry will need to be made in the accounting:

• the profit was spent on the purchase of fixed assets, provided for by the estimate of income and expenses.

And if the fixed asset was purchased at the expense of earmarked funds, the following posting must be made in the accounting:

Debit 86 subaccount "Donations" ("Membership fees") Credit 83

• a fixed asset was acquired at the expense of earmarked receipts.

What should an accountant do? In principle, you can use either option. That is, it has the right to act as advised by some auditors, or to apply the procedure advocated by the Ministry of Finance of Russia.

So, instead of depreciation, non-profit organizations consider depreciation for their fixed assets. It is charged at the end of each year (in December). The amount of depreciation is reflected on the off-balance sheet account 010 "Depreciation of fixed assets". How to calculate this amount?

The tax authorities and specialists of the Ministry of Finance of Russia in their explanations indicate that the amount of depreciation should be determined based on the Uniform norms of depreciation deductions for the complete restoration of fixed assets of the USSR national economy. They were approved by the Decree of the USSR Council of Ministers of October 22, 1990 N 1072. And the arguments here are as follows. Firstly, clause 17 of PBU 6/01 directly states: depreciation is charged according to the established rates of depreciation deductions. Secondly, this is required by subparagraph "a" of item 4 of the Instruction of the State Tax Service of Russia dated June 8, 1995 N 33 "On the procedure for calculating and paying the tax on property of enterprises to the budget." After all, non-profit organizations tax property on the initial cost of fixed assets less depreciation. In addition, a similar position was expressed, in particular, in the Letter of the Ministry of Finance of Russia dated May 22, 2002 N 04-05-06 / 16 and in the Letter of the Department of the Ministry of Taxes and Tax Collection of Russia in Moscow dated January 29, 2003 N 23-10 / 2 / 05727.

Example 1... Public organization "Center for Assistance to Insurance Development" is a non-profit organization. In addition to the implementation of social programs, it also provides intermediary services. In September 2003, according to the approved budget, the organization purchased a laser printer for 6,000 rubles. (including VAT - 1000 rubles), and in the same month put it into operation. The printer is supposed to be used for replicating materials intended for the statutory activities of an organization that is not subject to VAT. The technique was purchased using the proceeds from the intermediation.

In September 2003, the following entries were made in the accounting records of the public organization "Insurance Development Promotion Center":

Debit 08 subaccount "Purchase of fixed assets" Credit 60

• RUB 5,000 (6000 - 1000) - reflects the cost of a laser printer;

Debit 19 Credit 60

• RUB 1000 - VAT included;

Debit 84 subaccount "Profit from entrepreneurial activity" Credit 84 subaccount "Profit directed to the purchase of fixed assets"

• RUB 6,000 - the profit from the entrepreneurial activity of a public organization is aimed at buying a printer;

Debit 60 Credit 51

• RUB 6,000 - paid for the printer;

Debit 08 subaccount "Purchase of fixed assets" Credit 19

• RUB 1000 - included in the price of the printer VAT paid upon purchase;

Debit 01 Credit 08 subaccount "Purchase of fixed assets"

• RUB 6,000 - the printer is taken into account as part of fixed assets.

The annual depreciation rate of the printer is set at 11.1 percent (code 48003 - peripheral computing devices and electronic machines).

It turns out that the amount of monthly wear on the printer will be equal to:

RUB 6,000 x 11.1%: 12 months = 55.5 rubles.

Depreciation began to be calculated in October 2003. And in December 2003, the accountant made the following entry:

• RUB 166.5 (55.5 rubles x 3 months) - the printer was depreciated for 2003

Fixed assets of non-profit organizations are reflected in the balance sheet at their historical cost. And when calculating property tax, as we have already said, you will need to take the residual value of fixed assets, that is, the original, reduced by the amount of depreciation. But after all, property tax is considered every quarter as a cumulative total, while depreciation is charged only at the end of the year. Therefore, the accountant naturally raises the question: how to calculate the tax during the year? In order not to distort the interim property tax, you can charge depreciation on a quarterly basis. By the way, the Ministry of Finance of Russia advises to do the same. In particular, in his Letter dated May 11, 2001 N 04-05-06 / 30.

Depreciation in tax accounting

In tax accounting, non-profit organizations should not accrue depreciation if two conditions are simultaneously met: fixed assets are purchased using earmarked receipts (or received as such) and are used in non-commercial activities. This is stated in clause 2 of clause 2 of article 256 of the Tax Code of the Russian Federation.

A reasonable question arises: is it possible to charge depreciation if the fixed asset is acquired from business income and is used in commercial or statutory activities? What to do in the case when the property is received as earmarked funds (or acquired at their expense), but is used in commercial activities? Let's take a closer look at these situations.

The fixed asset was purchased at the expense of income from entrepreneurship

Non-profit organizations have the right to charge depreciation on fixed assets that are purchased from business income and are used in commercial activities. This conclusion can be drawn from Article 256 of the Tax Code of the Russian Federation.

There are two methods for calculating depreciation in tax accounting: linear and non-linear. This is established by clause 1 of article 259 of the Tax Code of the Russian Federation. Which method you prefer is up to you. And it is not at all necessary to use the same method for all fixed assets. You can depreciate on a straight-line basis for some properties, and a non-linear method for others.

Let us recall what is the essence of each method. So linear. To calculate the monthly amount of depreciation deductions, you need to multiply the initial cost of an item of fixed assets by the rate of depreciation deductions. In turn, this rate is calculated as follows:

K = (1: n) x 100%,

where K is the monthly rate of depreciation as a percentage; n is the useful life of the fixed asset in months.

Now let's talk about the nonlinear method. To get the depreciation amount for a fixed asset, you need to multiply the original cost by the depreciation rate. This is done in the first month of depreciation. Starting from the second month, the residual value of the fixed asset is taken into account. That is, the amount of depreciation will be different every month. Moreover, the depreciation rate for the nonlinear method is determined as follows:

K = (2: n) x 100%,

where K is the rate of depreciation in percentage; n is the useful life of the fixed asset in months.

The peculiarity of the non-linear method is that when the residual value of the fixed asset becomes equal to 20 percent of its original cost, the procedure for calculating depreciation changes. In the month when the residual value falls below the established minimum, it is taken as the base amount. Depreciation will be charged on the basis of the fixed amount in equal installments (as in the straight-line method). This rule is spelled out in clause 5 of article 259 of the Tax Code of the Russian Federation.

And how is the useful life of a fixed asset determined in tax accounting? It depends on which depreciation group this or that fixed asset belongs to. These groups are listed in the Classification of Fixed Assets (approved by the Decree of the Government of the Russian Federation of January 1, 2002 N 1). There are ten of them. And each group has its own useful life interval. Well, the non-profit organization chooses the specific service life within this interval on its own.

Example 2... In September 2003, the Lands of Non-Chernozem region fund bought a cash register using profits from entrepreneurship. It will be used when selling goods. In October, the cashier was installed and put into operation. That is, from November, depreciation will be charged on the cash register for tax accounting purposes. The initial cost of the equipment is 6100 rubles. (excluding VAT).

In accordance with the All-Russian Classifier of Fixed Assets OK 013-94, cash registers (code 14 3010020) are means of mechanization and automation of managerial and engineering labor. And such funds fall into the fourth depreciation group. That is, the useful life of a cash register is from 5 years and 1 month to 7 years inclusive. The Fund has established that the useful life of the CCP will be equal to 5 years and 1 month (61 months). And they decided to calculate depreciation on a straight-line basis.

That is, the monthly depreciation rate will be 100 rubles. (6100 rubles / 61 months). Starting from November 2003 (clause 2 of article 259 of the Tax Code of the Russian Federation), this amount will need to be included in the composition of business expenses when calculating income tax.

If the fixed asset is used only in commercial activities, then everything is clear. The accountant knows for sure that it is necessary to calculate depreciation in tax accounting.

But it often happens that property can be used both in statutory and in entrepreneurial activities. What should an accountant do in this case? Can such a fixed asset be depreciated?

Unfortunately, the Tax Code of the Russian Federation does not give a clear answer to this question. On the one hand, clause 2 of clause 2 of article 256 states that depreciation is not charged on the property of non-profit organizations, which is used in statutory activities. True, as we have already said, this subparagraph contains one more condition: fixed assets must be acquired at the expense of earmarked receipts or received as such. And these conditions must be met simultaneously. If one of them is not observed (as in our case), then the prohibition of tax legislation "does not work". It turns out that fixed assets purchased with money earned by a non-profit organization are allowed to be depreciated in tax accounting.

True, the tax authorities are unlikely to agree with this point of view. In the best case, you will be allowed to take into account in taxation only that part of the accrued depreciation that corresponds to income from business. How to calculate this part? The Tax Code of the Russian Federation is again silent about this. The tax authorities suggest doing this in the following way. First, to the income received for the reporting period, it is necessary to add the amount of earmarked funds received (contributions, donations, budget money, etc.). Then divide the amount of income from entrepreneurship by the result. Thus, you will find out what percentage is occupied by income in the total amount of income. Finally, multiply this percentage by the amount of depreciation charged on fixed assets that are used for both commercial and statutory purposes. As a result, you will calculate the amount of depreciation that can be taken into account when calculating income tax.

But let's say it again: tax legislation does not require anything to be distributed. Non-profit organizations only have to organize separate accounting of statutory and commercial activities. Therefore, you can deduct the full amount of depreciation from taxable income. But then you will probably have to defend your point of view in court.

Now let's see what to do if the fixed asset is bought at the expense of profit, but is used exclusively for statutory purposes. In theory, there is every reason to charge depreciation on it. The arguments here are the same as those given just above. However, this has its own difficulties. The fact is that clause 1 of article 256 of the Tax Code of the Russian Federation considers only that property that is intended to receive income to be depreciated. Agree that in this case we cannot talk about any income. In other words, in tax accounting, property intended only for non-commercial activities is not depreciated.

Fixed asset received as earmarked income or purchased at their expense, but used in commercial activities

So, a non-profit organization acquired a fixed asset through membership fees, donations or budget funds, but began to use it for commercial purposes. Or she received a fixed asset as earmarked income, but uses it for entrepreneurship. In other words, the organization used the earmarked funds for other purposes. In this case, the cost of such property is included in the income of a non-profit organization (clause 14 of article 250 of the Tax Code of the Russian Federation). But on such objects depreciation can be charged. After all, since fixed assets are used in order to generate income, they are considered to be depreciable property (clause 1 of article 256 of the Tax Code of the Russian Federation).

Example 3... In September 2003, the CYSS "Reserve" received a donation from legal entities in the amount of 60,000 rubles. This money was intended for the purchase of sports equipment, which should be used by children attending the sports sections of the school.

In the same month, 3 simulators were purchased and taken into account. Their total cost was 57,000 rubles. (including VAT - 9500 rubles). The sports school has installed them in the gym, which is rented by various companies for their employees.

In other words, I began to use simulators in commercial activities.

Consequently, in tax accounting for sports equipment, depreciation can be calculated starting from October 2003.

The useful life of the sports equipment was set equal to 4 years (48 months). The method of calculating depreciation was chosen to be linear.

Since the simulators are used in activities subject to VAT, it is possible to reimburse the "input" VAT on them. That is, the sum of monthly depreciation charges will be equal to:

(RUB 57,000 - RUB 9,500): 48 months = RUB 989.58

The amount of depreciation in tax accounting for 3 months of 2003 (from October to December inclusive) will be 2968.74 rubles. (989.58 rubles x 3 months).

In addition, the accountant of the sports school must include the amount of donations that were used for other purposes - 57,000 rubles. to the composition of September non-operating income.

In the above example, the purchased fixed assets were immediately used in commercial activities. But it also happens in another way. First, at the expense of earmarked income, some property is acquired. And after a while they begin to use it to make a profit. How should an accountant be in this situation? In our opinion, depreciation for tax purposes should be calculated from the month that follows the month in which the property began to be used for other purposes (in business).

Is it possible to reduce the service life of the fixed asset calculated according to the Classification for the time that it actually served? And again, the Tax Code of the Russian Federation does not give us instructions here. Such a situation is not provided for there. Therefore, we believe that you have the right to do so. Indeed, clause 7 of article 3 of the Tax Code of the Russian Federation indicates that all the ambiguities and contradictions of tax legislation are interpreted in favor of the taxpayer.

How to account for the difference between accounting and tax accounting?

So, we found out when the fixed assets of non-profit organizations are depreciated in tax accounting. In accounting, however, depreciation on fixed assets is not charged under any circumstances.

As a result, it turns out that in tax accounting a non-profit organization incurs expenses (calculates depreciation), but they are not in accounting.

As you can see, the costs of accounting and tax accounting do not coincide. The resulting differences must be shown on the accounting accounts. This is the requirement of the Accounting Regulations "Accounting for Profit Tax Calculations" (PBU 18/02), approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

Please note: PBU 18/02 does not describe the case when "tax" expenses are not taken into account in accounting. And here you can ask the question: why take these differences into account at all, if there is not a word about them in the PBU?

We will answer: if you do not do this, then, applying PBU 18/02, on account 68 the subaccount "Calculations for income tax", as a result, you will not get the amount that is reflected in the declaration. This means that it makes no sense to make other adjustments provided for by PBU 18/02.

Meanwhile, you are obliged to comply with the requirements of the Accounting Regulations. Otherwise, the organization and its leaders may be brought to administrative responsibility (Article 18 of the Federal Law of November 21, 1996 N 129-FZ).

But back to the differences. They are inherently permanent. And that's why. In accounting, you will not show the expenses (in our case, depreciation), which were taken into account when calculating income tax, neither in the reporting period, nor in the future. That is, the difference does not change over time. Therefore, the income tax, calculated according to accounting rules, must be reduced.

As we said above, PBU 18/02 does not provide for the case when "tax" expenses are not taken into account in accounting. But dealing with this problem is not difficult. Such a permanent difference, in contrast to those described in the Accounting Regulations, results in a permanent tax asset rather than a liability.

Reflect the obtained result with the following wiring:

• reflected a permanent tax asset.

Such a posting must be done monthly until you completely depreciate the fixed asset in tax accounting.

Example 4... Let's use the conditions of example 3.

CYSS "Reserve" calculates income and expenses on entrepreneurial activities on an accrual basis.

And the reporting periods for income tax are the first quarter, six months and 9 months.

Depreciation for purchased exercise equipment - 989.58 rubles. - the school accountant included in the composition of expenses when calculating income tax for October 2003.

Fixed assets of non-profit organizations are not depreciated in accounting.

Therefore, in accounting, depreciation on sports simulators (989.59 rubles), the accountant of the CYSS "Reserve" will not be able to write off to expenses either in October 2003 or in other months.

Thus, the depreciation amount is a constant difference. It reduces the "accounting" profit and leads to the formation of a permanent tax asset.

For 48 months (starting in October 2003), each month, the following must be recorded in the school's accounting records:

Debit 68 subaccount "Calculations of income tax" Credit 99 subaccount "Permanent tax asset"

• RUB 237.5 (RUB 989.58 x 24%) - a permanent tax asset has been accrued.