I. GENERAL PROVISIONS

1.1. In accordance with the Rules (Decree of the Government of the Russian Federation of 09/30/2011 N 802), conservation means bringing the object and the territory used for its construction (construction site) to a state that ensures the strength, stability and safety of structures, equipment and materials, as well as safety facility and construction site for the public and the environment.

1.2. According to clause 4 of article 52 of the Civil Code of the Russian Federation, the developer (or customer) must ensure the conservation of the capital construction object, if necessary, stop work or temporarily suspend it for a period of more than six months.

1.3. Conservation procedure

1.3.1. In case of termination or suspension of construction work for more than six months, the developer (customer) makes a decision on the conservation of the object (except for the object of state ownership) and on the source of funds to pay the costs associated with the conservation.

1.3.2. Such a decision should define:

- a list of works on the conservation of the object;

- persons responsible for the safety and security of the facility (official or organization);

- terms for the development of technical documentation required for the conservation work;

- the timing of the work itself;

- the amount of funds for these works, determined on the basis of an act prepared by the contractor and approved by the developer (customer).

1.4. After making a decision on conservation, the developer (customer) provides the preparation of technical documentation. Moreover, he independently determines its volume and content.

1.5. On the basis of this decision, the developer (customer), together with the contractor, conducts an inventory of the work performed on the construction (reconstruction) of the facility in order to record the actual state of the facility, the availability of design documentation, structures, materials and equipment.

1.6. Within ten calendar days after the decision is made, the developer (customer) is obliged to notify the contractor and the authority that issued the construction (reconstruction) permit, as well as the state construction supervision body, if the construction (reconstruction) of the facility is subject to such supervision.

1.7. If the conservation has not been done, the developer may be brought to administrative responsibility on the basis of Part 1 of Article 9.4 of the Administrative Code of the Russian Federation.

1.8. Capital construction objects, the construction of which is resumed after conservation, are transferred by the customer to the contractor according to an act indicating the technical condition on the day of transfer.

II. CONSERVATION PROCEDURE

2.1. The decision to terminate or suspend construction is made by the developer (the customer and notifies of the decision taken by the contractor (contractor), the local government, as well as the relevant authority that issued the construction permit and the state construction supervision body, if such supervision is provided for by the Urban Planning Code for this type of construction ...

2.2. The fact of termination or suspension of construction within a three-day period must be notified also, if necessary, of the traffic police of the internal affairs bodies, in order to cancel the previously introduced restrictions on traffic and pedestrians, as well as the owners of territories included in the territory of the construction site in accordance with the approved and, an agreed urban development plan of the land plot.

2.3. Construction, reconstruction, conservation and liquidation of enterprises, buildings, structures, structures and other facilities, the operation of which is related to waste management, is allowed if there is a positive conclusion of the state environmental impact assessment.

2.4. The decision to carry out the conservation and the procedure for the conservation of capital construction objects is established and approved by the head of the organization of the developer (customer). The standard form of the order "On the transfer to the conservation of capital construction objects" is given in Appendix N 1.

2.5. Mothballing of a capital construction facility can be carried out at varying degrees of construction completion.

The degree of completion of construction can be determined as follows:

2.5.1. Initial stage of construction (from 0% to 15% of the volume of work) corresponds to the following level of organization of preparatory and construction and installation works:



- suppliers of equipment and materials have been identified;

- completed work on temporary buildings and structures within the framework of the project.

2.5.2. Middle stage of construction (over 15% to 50% of the volume of work) can correspond to the following level of organization of preparatory and construction work:

- survey and design work completed;

- work on the construction of walls and roof structures has begun and is almost completed;



- work has begun on the installation of technological equipment and internal systems.

2.5.3. High stage of construction (over 50% to 75% of the volume of work) corresponds to the following level of organization of construction and installation work at the facility:

- survey work completed;

- supplies of equipment and materials have begun and continue;



- completed work on temporary buildings and structures within the framework of the project;

- works on installation of technological equipment and internal systems were completed within (50-75)%;

- finishing work started.

2.5.4. Final stage of construction (over 75% to 99% of the volume of work) corresponds to the following level of organization of construction and installation work at the facility:

- survey and design work completed;

- finished supplies of equipment and materials;

- Completed wall and roof construction;

- completed work on temporary buildings and structures within the framework of the project;

- work on the installation of technological equipment and internal systems is nearing completion;

- finishing work at the facility was completed within (50-99)%;

- start-up and adjustment works have begun at the facility.

2.6. The developer (customer) and the contractor, no later than a month after the decision to terminate or suspend construction, shall be:

2.6.1. Acceptance certificate of the completed part of the object with a description of the state of the facility, an indication of the volume and cost of the work performed, and an appendix of a statement of equipment, materials and structures used (mounted) at the facility. In this case, the unified form N KS-2 "Act on the acceptance of work performed" is applied (Approved by the Decree of the State Statistics Committee of Russia dated November 11, 1999, N 100 "On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work") ...

The act is drawn up on the basis of the data Work log (form N KS-6a) in the required number of copies.

The actual volumes of the construction and installation work performed should be compared with the estimates, as well as the accounting data of the relevant services of the customer and the contractor, including through control measurements.

The act is signed by authorized representatives of the parties entitled to sign (the manufacturer of the works and the developer (customer).

On the acceptance certificates for subcontracting works, it is necessary to have the certification signatures and the seal of the general contracting company that accepted the job.

Based on the data of the Act on the acceptance of the work performed, it is filled in Help about cost of work performed and costs (Form N KS-3).

2.7. List of unused and subject to conservation (storage) equipment, materials and structures. The standard form of the Statement is given in Appendix 2.

2.8. List of works and costs required to ensure the safety of the mothballed buildings (structures) or their structural elements ... The specified List is compiled with the participation of the design organization. A typical form of the List is given in Appendix 3.

2.9. Based List of works and costs required to ensure the safety of the mothballed buildings (structures) or their structural elements by the design organization on behalf of the customer, within 2 months after the decision on the mothballing of the construction is made, estimate and, if necessary, working drawings for the conservation of the capital construction facility, as well as an estimate for measures to ensure their safety.

Cost estimate for conservation work after agreeing it with the contractor and the estimate for measures to ensure the safety of the mothballed enterprise (object) are approved by the developer (customer).

Development of working drawings and preparation of estimates for conservation work and measures to ensure the safety of the mothballed enterprise (object) is carried out under an additional agreement concluded between the customer and the design organization.

2.10. The customer is obliged, within 2 months from the date of the decision to mothball the construction of enterprises (objects), to make settlements with the contractor for the volume of construction and installation work performed before the decision to mothball, reimburse the contractor's losses incurred in connection with the termination or amendment of contracts for the supply of materials and structures, as well as pay the costs of transporting building materials and equipment to other construction sites (if any).

2.11. After agreeing on the estimate for the conservation work and the estimate for measures to ensure the safety of the mothballed enterprise (object), the customer and the contractor must draw up Construction Suspension Act ... In this case, the unified form N KS-17 is used, approved by the decree of the State Statistics Committee of the Russian Federation of November 11, 1999, N 100 "On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work." The act must contain the following data (for objects, works and costs, suspended construction):

- estimated cost - the total cost under the contract and the cost of actually completed construction and installation work;

- actual costs as of the date of conservation;

- funds required for settlements with the contractor;

- the cost of work and costs required for conservation (including the cost of reimbursement of losses to suppliers and contractors).

The act is drawn up in the required number of copies for each construction site, indicating the separately suspended construction works. One copy is transferred to the contractor, the second to the customer (developer). The third is presented at the request of the investor.

2.12. The execution of construction and installation works, provided for by the estimate for the conservation work, is carried out by the contractor under an additional agreement to the general contract for capital construction. The supplementary agreement stipulates the terms for the execution of work and the delivery of the mothballed enterprises (objects) and structural elements to the customer.

Calculations for the completed construction and installation work for the conservation of enterprises (objects) are made on the basis of acts of acceptance of completed construction and installation works, drawn up in form N KS-2.

Construction and installation work performed by the contractor prior to conservation, and construction and installation work for the conservation of enterprises (facilities) are included in the scope of construction and installation work.

2.13. The mothballed object and the construction site are transferred to the developer (customer) according to the act. The act is accompanied by executive documentation, a work log, as well as documents on surveys, inspections, control tests, measurements carried out during construction, supplier documents confirming the compliance of materials, works, structures, process equipment and engineering systems of the facility with the project and the requirements of regulatory documents.

2.14. The possibility of resuming the construction of facilities after a long break should be established by specialized design and research organizations through a thorough examination of structures, determining their actual strength, the level of corrosion damage to structural elements and issuing (extending) a building permit in authorized bodies.

2.15. Work on the reactivation of capital construction facilities, including restoration work, is carried out by the contractor according to the estimate approved in the manner prescribed by clause 2.9 of these Regulations for estimates for the work on conservation.

Annex 1

(name of company)

Appendix 1. ORDER

		_____ _____ _____
				(place of compilation)
On transferring capital construction objects to conservation
In connection with
	indicate the reasons for the transfer
transfer to conservation the following capital construction projects:

Capital construction objects	The cadastral number of the land plot and the inventory number of the capital construction object	Construction completion stage *)	Terms of conservation

Objects of fixed assets are transferred to conservation when they are not used in the activities of educational institutions and cannot be used for transfer for a fee for temporary use.

When determining the fixed assets to be preserved, it is advisable to carry out an inventory. In its process, the feasibility of transferring fixed assets to conservation is analyzed. At the same time, the inventory commission of the institution conducts an examination of the mothballed objects, the economic justification for the transfer to conservation (de-conservation); draws up the corresponding cost estimates, including for the maintenance of mothballed objects, and draws up an act, which is signed by the members of the commission and approved by the institution.

In the deed of conservation, it is advisable to provide a list of mothballed fixed assets indicating their inventory numbers, initial and residual values, amounts of accrued depreciation, useful lives and periods of conservation.

There is no unified form for this document, so the institution should develop it taking into account the specifics of its activities and in the accounting

It is also necessary to develop an internal local document of the institution - a procedure that will determine the composition of measures for the conservation (de-conservation) of objects and the sequence of their implementation.

Fixed assets are transferred to conservation for a period of more than three months on the basis of the order of the head of the institution. In the order, it is also advisable to indicate the reason for the conservation of the object, the date of transfer, the period of conservation, the residual value of the object.

In the inventory cards of fixed assets (f. 0504031, 0504032), a note should be made about their transfer to conservation. Since there is no special column for this, information on conservation can be specified in section 4 "Information on acceptance, internal transfers, disposal (write-off) of an object of fixed assets" of the card.

In the process of conservation, fixed assets do not physically wear out. This is the reason for the exclusion of the corresponding objects from the composition of the depreciable property in the accounting records, however, only in the case when the conservation period exceeds three months.

In addition, we note that hazardous production facilities are being mothballed in compliance with Federal norms and rules in the field of industrial safety (approved by Rostekhnadzor order No. 96 dated March 11, 2013). In particular, it is necessary to prepare a justification for the safety of conservation in accordance with the order of Rostekhnadzor dated July 15, 2013 No. 306.

Accounting

For accounting of transactions with material objects related to fixed assets, account 0 101 00 000 "Fixed assets" is intended. This is established by paragraph 38 of the Instruction, approved by order of December 1, 2010 No. 157n. An item of fixed assets that is on conservation continues to be listed on the balance sheet of the institution as an item of fixed assets (clause 11 of the Instruction approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n).

In addition, the preservation of an object of fixed assets for a period of more than three months is reflected in the debit and the corresponding accounts of analytical accounting of account 0 101 00 000 "Fixed assets" with the simultaneous entry of an entry into the inventory card about the preservation (de-preservation) of the object.

According to clause 85 of Instruction No. 157n, the institution that keeps records of the fixed asset calculates depreciation on it on a straight-line basis. Depreciation begins on the 1st day of the month following the month the object is accepted for accounting, and is carried out until the cost of this object is fully repaid or this object is written off from the accounting records. During the year, depreciation on an item of fixed assets is charged monthly in the amount of 1/12 of the annual amount.

When an object of fixed assets is transferred to conservation for a period of more than three months, the accrual of depreciation is suspended. Let's consider the preservation of an object and the calculation of depreciation using an example.

Example
On the basis of the order of the head of an educational budgetary institution on May 31, 2015, an object of fixed assets - production equipment - especially valuable with an initial cost of 120,000 rubles, with an amount of depreciation of 80,000 rubles, was mothballed for a period of six months. This object was purchased at the expense of a subsidy for the fulfillment of a state (municipal) assignment. The amount of accrued monthly depreciation is 1200 rubles. On November 25, 2015, the facility was reactivated.

In accounting, these transactions are reflected as follows:

	Debit	Credit	Amount, rub.
Depreciation accrued for May	4 109 60 271	4 104 24 410 Decrease due to amortization of the cost of machinery and equipment - especially valuable movable property of the institution "
The object of fixed assets was transferred for conservation	4 101 24 310	4 101 24 310 "Increase in the cost of machinery and equipment - especially valuable movable property of the institution"
Fixed asset object has been reopened	4 101 24 310 "Increase in the cost of machinery and equipment - especially valuable movable property of the institution"	4 101 24 310 "Increase in the cost of machinery and equipment - especially valuable movable property of the institution"
Amortization accrued for November	4 10960 271 "Expenses for amortization of fixed assets and intangible assets in the cost of finished goods, works, services"	4 10424 410 "Decrease due to amortization of the cost of machinery and equipment - especially valuable movable property of the institution"

Tax accounting

It is not required to restore the previously deducted value added tax on a mothballed or simply idle fixed asset. VAT on expenses for conservation (re-conservation) and maintenance of this property can be deducted, although the tax authorities are against it. However, the courts disagree with them, arguing that any operation with property (including its liquidation) is related to production activities and is aimed at generating income (resolution of the FAS North-West District of June 11, 2013 in case No. A56- 42644/2012).

For profit tax purposes, the mothballed fixed assets are excluded from the amortized property if the mothballing period exceeds three months. At the same time, depreciation deductions decrease and the tax base increases. It should be borne in mind that the actual, and not the estimated, conservation period is important, as this may affect the depreciation charge.

For property tax purposes, conservation is not a basis for excluding property from fixed assets, therefore, these objects continue to be recorded on the balance sheet and listed, albeit separately, as fixed assets. And according to paragraph 1 of Article 374 of the Tax Code of the Russian Federation, this is the condition for calculating property tax.

A. Opalskaya,
Professor of the Department of Accounting and Auditing of the Institute of Economics and Management of the Ministry of Economic Development of Russia

Every enterprise sooner or later is faced with the fact that some items of fixed assets (fixed assets) are not operated for a long time... They may not be used for months or even years, and the reason for this can be anything from seasonality, completion of work on a project or its freezing, to the fact that the amount of work performed is simply reduced.

If such a situation has arisen, then the best way out of it will be conservation of the object... What is it, how is it carried out and how is accounting and taxation carried out?

Conservation is mandatory procedure for those enterprises that have a strategic purpose, affecting the economic situation of the state, as well as those responsible for its security. Also, this operation is carried out in institutions that are owned by the state.

It should be noted that in this case there is no need to clarify the share of state ownership in the capital of the enterprise. Preservation procedure specified in provisions... They must be taken into account when carrying out this operation, especially if state funds are attracted for this. And also if the procedure is carried out at the expense of other sources. Thus, it does not matter what the form of ownership of the enterprise is.

In this matter only the source of funding is important... It is necessary to focus on how conservation issues are resolved and what this procedure is in general.

The exact definition of what conservation is, is indicated in one of the provisions. In your own words, this concept can be expressed as follows: conservation of fixed assets is a whole range of measures aimed at storing fixed assets for a long period with the possibility of resuming functioning if production activity is terminated.

That is, in the case when fixed assets are temporarily impossible to use, they can be mothballed. Preservation is possible for up to three years... When the preservation period expires, then it is necessary to carry out the reverse procedure - deactivation, as well as decide how to further use fixed assets or even liquidate them altogether. Enterprises that are not covered by the regulation can mothball the OS for a longer period.

It should be noted that this procedure is performed on the basis of the documents specified in the regulations. If the enterprise does not fall under the criteria that are also spelled out in the regulations, then this operation is performed at their personal decision.

This decision must be formalized as an order from the head, it is adopted at the general meeting of shareholders. It all depends on the rules that the entire enterprise is subject to. Before completing this procedure, it is necessary to draw up a project. Such a project can be based on the recommendations given by a special commission.

The conservation procedure takes place in sequence... First of all, a decision is made to carry out this procedure by the body of the enterprise that has all the necessary powers for this.

After the decision has been made, an order is issued that it is necessary to create a commission that deals with conservation issues. The head of this commission should be the head of the enterprise. After the order is issued, it is necessary to create a report that the use of fixed assets is impossible. It is necessary to approach the creation of a report from a technical and economic point of view.

In the end is created Act, which indicates that fixed assets are temporarily withdrawn from the circulation and it is advisable to conserve them. Creation of a commission and preparation of all documents are optional procedures... In this case, it will be enough to provide a decision on conservation.

Fixed assets that have undergone conservation cannot be used by the enterprise. Compliance with this rule is mandatory. It is not recommended to violate it, because the funds that have been mothballed are not ready for use. If you ignore this rule, then there is a risk of causing damage to these funds, exposing them to breakdown.

If the company made a decision to sell or transfer objects that were mothballed, then in this case it is not necessary to re-mothball them. That is, they can be sold or transferred as they are.

If items of fixed assets are mothballed, then the depreciation process will be suspended... Since depreciation is charged every month, in case of conservation, the process of calculating depreciation will be suspended starting from a new month.

But if depreciation is calculated using the company's own method, then this is exceptional situation... This means that it will stop charging the next day after the objects are mothballed.

The initial cost of objects that were mothballed, as well as the amount of accrued depreciation are indicated in the general balance sheet... It is also necessary to additionally indicate information about the residual value of fixed assets that have undergone conservation.

To make it much easier to provide this information, it is recommended that you record the original cost of fixed assets and depreciation separately. Thus, additional accounts are created and separate accounting can be dispensed with. The cost of the costs of conservation and decommissioning, as well as the maintenance of facilities that have undergone this procedure, must be taken into account in different ways, depending on the type of activity of the enterprise, facilities, as well as the timing and reasons for this operation.

It is worth considering a specific case using the example of an enterprise that organizes leisure activities in a certain season. Such enterprises can be summer cafes, attractions, boat rentals or ski resorts, and so on. For such enterprises, the operation of conservation of fixed assets is part of the activity or production technology.

The need for this operation and the reverse procedure must be foreseen in advance. It is obvious that these operations should be included in the cost of goods or services provided.

In the case when the conservation occurs due to the fact that the volume of production decreases or a certain type of activity in the enterprise is temporarily interrupted, this event can be considered in the framework of ordinary activities, which will not be associated with production as a whole. The costs of carrying out these operations must be reflected in accounting, however, like others.

It is also worth noting that the conservation process may occur due to an emergency. These situations include a fire or natural disaster that caused severe damage to the warehouse. If we consider one of these scenarios of events, then it can be assumed that the enterprise does not have the means to recover, however in the plans do it in a year or two. Then the conservation of funds will be appropriate and, perhaps, the only correct solution. In this case, conservation costs are indicated as extraordinary.

After the objects are deactivated, it is necessary to resume the accrual of depreciation... For this, an order is issued by the head, and depreciation will begin to accrue from the new month. If there is a need to mothball fixed assets, then the following should be remembered:

1. This procedure is carried out for three years.
2. Depreciation is not charged when fixed assets are mothballed.
3. This issue is approved by the head in the presence of the commission.
4. It is necessary to conclude an act, which is evidence of the procedure.

A self-instruction manual for preserving and moving OS in 1C Accounting is presented below.