Thank you for your response on decommissioning a fixed asset of a non-profit organization, but I would like to clarify. At the end of January 2015, on the off-balance account 010, the amount of depreciation will be 560 thousand rubles, i.e. equal to the original cost. How then to reflect wear and tear if the car is still in use? Put an amount with a minus on account 010? And another question: as a non-profit organization, we do not use account 91.1 of income (revenue) and expenses (account 91.2.) in our accounting. We write off everything for 26 hours. What should we do when selling a car? We still have to transfer the funds received to the account. 91.1? What about income tax then? Will I have to pay 6% of the amount received? Can't we write off this car after the original cost is equal to the amount of depreciation? After we sell this car, do not reflect it as profit, but simply add the required amount of membership fees (since we are a non-profit organization) aimed at purchasing a car and that's it? Sorry for so many questions, perhaps inappropriate, but I can't figure out how to do it in our situation. Thanks in advance.

Non-profit organizations write off the cost of fixed assets by accruing depreciation on off-balance account 010 during the period beneficial use. After this period, depreciation ceases (no depreciation is charged), even if the fixed asset continues to be used in the activity.

The sale of fixed assets is not a statutory activity of a non-profit organization. Therefore, she must reflect such an operation using account 91. This conclusion follows from the provisions of PBU 6/01, PBU 9/99, PBU 10/99.

From the income from the sale of fixed assets of a non-profit organization applying a simplified tax with the object "income", you will need to pay tax at a rate of 6%.

If the organization at the end of the useful life of the car is not going to use it further due to inexpediency, the car can be removed from accounting as a liquidated fixed asset (see recommendation below). That is, it is necessary to create a liquidation commission. Based on the conclusion of this commission on the inexpediency of using the car, the manager will create an order to write off the car. The accountant will reflect in the accounting the write-off by postings:

- the initial cost of the liquidated fixed asset was written off (on the basis of the write-off act);

Loan 010 "Depreciation of fixed assets"

The amount of depreciation of the retired car was written off.

However, a deregistered car (spare parts) is property that can be sold. Therefore, it (them) must be capitalized at market value:

Debit 41 (10) Credit 91-1
- reflects the cost of a decommissioned car, at which it can be sold

When selling a car (its spare parts) to the side, the following entries are made in accounting:

Debit 76 Credit 91-1
- reflects the income from the sale of the car;

Debit 91-2 Credit 41 (10)
- written off the market value of the sold car.

Income (loss) from the sale of a car to a non-profit organization is charged to account 86 "Target financing".

For the purposes of calculating the unified simplified tax, material assets that are received upon liquidation of a fixed asset and are suitable for further use are accounted for as non-operating income. Income is determined based on the market value of the property.

The rationale for this position is given below in the materials of the Glavbukh System

Types of activities of non-profit organizations

A non-profit organization can have several types of activities:

Sergei Razgulin

1. Recommendation:How to calculate depreciation on non-depreciable fixed assets
   • statutory (non-profit), for which the organization was created and which is aimed at solving social, cultural and other socially significant problems; *
   • entrepreneurial (commercial), which is of an auxiliary nature and the results of which (profit) should be used to achieve statutory (non-commercial) goals. * As part of this activity, a non-profit organization has the right to engage in production, trade, participate in the authorized capital of other organizations, and also conduct other operations not prohibited by law.
2. PBU 9/99

"one. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations) that are legal entities under the law Russian Federation.
With regard to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from entrepreneurial and other activities * effective from January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 N 132n, - see the previous edition).

3. PBU 10/99

"one. This Regulation establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

With regard to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize expenses for entrepreneurial and other activities. * "

"one. This Regulation establishes the rules for the formation in accounting of information on fixed assets of the organization. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (excluding credit institutions and state (municipal) institutions).*”

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

For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.

Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in clause 19 of this Regulation. *

“31. Incomes and expenses from write-offs of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses.*»

1. PBU 6/01
2. Recommendation:How to formalize and reflect in accounting and taxation the liquidation of fixed assets

Over time, fixed assets physically wear out and become morally obsolete.

When a fixed asset consists of several items, it can be partially liquidated. That is, dismantle only that part of the object that cannot be restored. For example, instead of demolishing the entire building, only its separate emergency building can be dismantled.

When fixed assets are liquidated

Typically, fixed assets are liquidated and derecognised under the following circumstances:

• the property is morally obsolete and physically worn out;
• an accident, natural disaster or other emergency has occurred;
• in case of theft or shortage of components and assemblies, without which the use of property is impossible, and their replacement is inappropriate;
• damage to property is detected;
• the object is under reconstruction, when part of the object is being liquidated.

All this is often revealed during regular or unscheduled inventory.

Documenting

Before you liquidate property that is impossible or unprofitable to use, you will have to follow a number of procedures and fill out the necessary documents. Write off the fixed asset in the following sequence.

1. They create a liquidation commission and receive its conclusion.
2. Based on the conclusion, the head makes the final decision on liquidation, partial liquidation and write-off of property, issuing it with an order.
3. Make the necessary entries in the accounting documents on the write-off of the object. *

Such an algorithm of actions follows from paragraphs 75–80.

First you need to decide on the composition of the liquidation commission. It must necessarily include: the chief accountant, financially responsible persons and other employees appointed by order of the head. *

A decision to write off a fixed asset can be made after the liquidation commission has carried out a number of activities. Namely:

• will inspect the fixed asset, if, of course, it is not stolen and is available;
• evaluate the possibilities and feasibility of restoring the object;
• establish the reasons for liquidation;
• will identify the perpetrators if the object is liquidated before the expiration of the standard service life due to someone else's fault;
• will determine whether it is possible to use individual components, parts or materials of the liquidated fixed asset.*

The commission draws up the result with a conclusion. There is no standard form for it. Therefore, you can develop its form yourself. The main thing is that it contains all the necessary details of the primary document. The head approves the form with an order to the accounting policy. The conclusion of the liquidation commission may look like this, for example. This procedure follows from parts and article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 4 PBU 1/2008.

Situation: is it possible to liquidate fixed assets if one or more members of the commission are absent

Situation: can the chief accountant be the chairman of the commission during the liquidation of a fixed asset

Situation: whether it is necessary to issue an order of the head of the organization on the liquidation of the fixed asset

After the conclusion of the commission on the need to liquidate the fixed asset is received and the order of the head is issued, an act is drawn up on the write-off of property. * For this, you can use a standard or independently developed form. In the second case, it is necessary that the document contains all the necessary details. Like any other primary documents that are used in the organization, the chosen form is approved by order of the head.

To draw up acts on the write-off of fixed assets, you can use the following standard forms:

• form No. OS-4 - for one fixed asset, with the exception of motor vehicles;
• form No. OS-4a - for vehicles;
• form No. OS-4b - for a group of fixed assets.

Situation: how to justify the write-off of fixed assets if they are physically worn out or obsolete

On the basis of the write-off acts, make notes on the disposal of fixed assets in inventory cards, books that you use to account for the storage and movement of fixed assets. * This is provided for in paragraph 80 of the Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Usually these are standard documents of the following forms:

• inventory card in the form No. OS-6, if you take into account the property separately;
• inventory card in the form No. OS-6a, when you take into account fixed assets as part of groups of objects;
• inventory book in the form No. OS-6b, can be used by small businesses.

Standard forms of acts were approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

When liquidating, dismantling and dismantling a fixed asset, you can get individual materials, components and assemblies that are suitable for use. Such property must be credited. * This is established in paragraph 57 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

It is also possible to issue the receipt of objects received during the dismantling of fixed assets using standard documents. For instance:

• invoice in form No. M-11 - used in the liquidation of fixed assets, with the exception of buildings and structures;
• an act in the form No. M-35 - if the materials were obtained during the dismantling of buildings, structures.

Standard forms of these documents were approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a

accounting

It is important not only to document the liquidation of fixed assets correctly, but also to correctly reflect them in accounting. The object itself must be written off from account 01. In addition, it is necessary to reflect all the costs associated with the liquidation of property.

From the month following the liquidation, stop accruing depreciation. This follows from paragraph 22 of PBU 6/01.

When a fixed asset is liquidated, write off its residual value to other expenses. This is only necessary if the entire cost has not already been written off and the useful life has not yet expired. Write off the residual value in the period in which the liquidation act was drawn up and all the necessary formalities were observed. This procedure follows from paragraph 29 of PBU 6/01 and paragraph 11 of PBU 10/99.

Record the residual value with the following entries:

Debit 02 Credit 01 sub-account "Retirement of fixed assets"
- reflects the amount of depreciation accrued for the period of operation of the facility;

Debit 01 subaccount "Retirement of fixed assets" Credit 01
- reflects the initial cost of the liquidated fixed asset;

Debit 91-2 Credit 01 sub-account "Disposal of fixed assets"
- the residual value of the fixed asset was written off (based on the write-off act). *

This procedure is provided for in the Instructions for the chart of accounts (account,,,).

In addition to the write-off of the residual value during the liquidation of fixed assets, it may be necessary to reflect the costs of dismantling and dismantling the facility. Reflect these expenses as part of other expenses of the period to which they relate. This is provided for in paragraph 31 PBU 6/01 and paragraph 11 PBU 10/99.

From the one who conducts the liquidation of the fixed asset, the registration of the postings of the costs of these works also depends. For example, here are three options:

Option 1. Liquidation is carried out by a special division of the organization. For example, repair service. In this case, make the following entries:

Debit 23 Credit 70 (68, 69...)
- expenses for the liquidation of fixed assets are reflected;

Debit 91-2 Credit 23
- written off the cost of liquidation of fixed assets.

Option 2. The organization does not have a special unit, carry out the liquidation without the involvement of third-party contractors. Therefore, when writing off the costs of liquidating a fixed asset in accounting, make the following entry:

Debit 91-2 Credit 70 (69, 68, 10...)
- expenses for the liquidation of fixed assets are taken into account.

Option 3. The contracted contractor liquidates the fixed asset. The costs associated with paying for his services, reflect the posting:

Debit 91-2 Credit 60
- expenses for the liquidation of fixed assets performed by a contract method are taken into account;

Debit 19 Credit 60
– the VAT presented by the contractor who carried out the liquidation of the fixed asset was taken into account.

This procedure follows from the Instructions for the chart of accounts (accounts,,, tax deduction. All this follows from paragraph 1 of Article 346.14 and paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation.

If you define the basis for calculating the single tax as the difference between income and expenses, then it can be reduced only by certain costs. For example, when calculating a single tax, you can take into account:

• the cost of materials that were used in the liquidation of the fixed asset. For example, a special tool or necessary Supplies(signature 5, clause 1, article 346.16 of the Tax Code of the Russian Federation);
• salaries of employees involved in the liquidation of fixed assets (subclause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Reduce the tax base as the costs of liquidation of fixed assets arise and are paid. There is an exception to this rule. If you carry out liquidation as part of reconstruction, completion, technical re-equipment, then such expenses must be included in original cost the object itself. This procedure follows from the provisions of paragraph 2 of Article 346.17 and paragraph 9 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation.

In addition to the costs of liquidation, income may also arise. Regardless of the method of determining the base for calculating the single tax, the order here will be the same.

Tangible assets that are received during the liquidation of a fixed asset and are suitable for further use, consider as part of non-operating income. Determine income based on the market value of the property. * This follows from paragraph 3 of clause 1 of article 346.15, clause 13 of article 250 and clause 4 of article 346.18 of the Tax Code of the Russian Federation.

If you sell such materials in the future, then do not take into account their cost in expenses. This is due to the fact that such expenses are not provided for by the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated July 31, 2013 No. 03-11-06 / 2/30601.

Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class

Implementation of decommissioned OS

12.52015 (6,8,9)

Situation: how to reflect in accounting the sale of a fixed asset written off from the register (for example, as obsolete). The organization decommissioned the fixed asset from the register, and then decided to sell

Record the fee for the object as part of other income. If spare parts or materials were identified during the decommissioning of the fixed asset, reflect their cost in other expenses.

Income from the disposal of assets other than cash (other than foreign currency), products and goods should be included in other income. This procedure is established by paragraph 7 of PBU 9/99.

The cost of the object itself was already written off when it was taken into account as part of property, plant and equipment.

However, if the property being disposed of contains materials (spare parts) suitable for further use, they must be reflected in accounting at the market price, that is, at the cost that can be obtained as a result of the sale of this property ().

If at the time of writing off the fixed asset, the value of the received valuables could not be determined, it must be established at the time of sale. And then the elements remaining after the write-off of the fixed asset must be credited to the balance sheet as materials or goods:

Debit 10, 41 Credit 91-1
- reflects the cost of materials received when decommissioning a fixed asset.

When selling property to the side in accounting, make the following entry:

Debit 62 Credit 91-1
- reflected the proceeds from the sale of property;

Debit 91-2 Credit 10, 41
– written off the market value of the property sold.*

Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class

Accounting for fixed assets used in the main statutory activities of non-profit organizations has its own specifics. The assessment and accounting of fixed assets used in non-profit organizations for doing business are similar to their assessment and accounting in commercial organizations.

Currently, the valuation and accounting of fixed assets is regulated by the Regulations on accounting and financial statements and PBU 6/01.

Receipt of fixed assets. Sources of fixed assets in non-profit organizations can be:

authorized fund;

Special-purpose financing;

Free receipt (donation) from third-party organizations and individuals;

Income from entrepreneurial activity.

By general rule fixed assets are accepted for accounting at their original cost. Depending on the source of income, the initial cost is determined as follows:

For fixed assets received as a contribution to the statutory fund - the value agreed by the founders;

For fixed assets received free of charge, including as targeted financing, the current market value as of the date of acceptance for accounting*;

For fixed assets acquired for a fee at the expense of business income, at the expense of other sources - the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding VAT and other reimbursable taxes.

The initial cost of fixed assets also includes the actual costs of the organization for the delivery of objects and their reduction in a condition suitable for use.

Regardless of the sources of receipt of fixed assets and the form of organization, account 08 “Investments in non-current assets” is used for the preliminary accumulation of costs, which will subsequently constitute the inventory value of the object.

The basis for the acceptance of fixed assets for accounting is the act of acceptance and transfer of fixed assets (form No. OS-1), duly executed.

An additional condition for crediting to the balance sheet of fixed assets relating to real estate is the availability of a certificate of state registration. The same condition is necessary for the calculation of depreciation on real estate (except for land and subsoil, which are not depreciated), if the acquired or received objects are used in business activities.

The receipt of fixed assets is recorded in the following postings:

DEBIT 08 “Investments in non-current assets” CREDIT accounts for accounting for settlements and costs (60, 23, 70,69,10, etc.)

Formation of the initial cost of fixed assets acquired, created by an economic or contract method;

DEBIT 08 "Investments in non-current assets" CREDIT 75 "Settlements with founders"

Making an object of fixed assets as a contribution to the authorized capital;

DEBIT 76 "Settlements with various debtors and creditors" CREDIT 86 "Target financing"

Accounts receivable for targeted financing are reflected;

DEBIT 08 "Investments in non-current assets" CREDIT 76 "Settlements with founders"

Obtaining an object of fixed assets at the expense of targeted financing;

DEBIT 01 "Fixed assets" CREDIT 08 "Investments in non-current assets"

Putting an object of fixed assets into operation (based on OS 1).

Disposal of fixed assets. If an item of fixed assets is not used more in the activities of non-profit organizations due to complete physical or obsolescence, damage, loss, etc., it must be written off from the organization's balance sheet.

Grade. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract. The received amounts are attributed to the increase in income on account 91-1 “Other income”.

The disposal of fixed assets is documented by the following postings:

DEBIT 01 sub-account "Retirement of fixed assets" CREDIT 01 "Fixed assets"

For the amount of the initial cost of retired fixed assets;

DEBIT 02 "Depreciation of fixed assets" CREDIT 01 sub-account "Retirement of fixed assets"

Write-off of the depreciation accrued on the retiring object of fixed assets, if the object was used in entrepreneurial activity, and, therefore, depreciation was charged on it;

CREDIT 010 "Depreciation of fixed assets"

Write-off of accrued depreciation on an item of fixed assets if it was used to carry out the main statutory activities of non-profit organizations;

DEBIT 10 "Materials" CREDIT 91 "Other income and expenses"

Materials received as a result of dismantling (dismantling, liquidation) of retiring facilities;

DEBIT 91 "Other income and expenses" CREDIT of cost accounting accounts (23, 10, 70, 69)

Expenses incurred for dismantling (dismantling, liquidation) of fixed assets (work of auxiliary production, materials, wages (with accruals) of employees involved in dismantling);

DEBIT 62 “Settlements with buyers and customers” CREDIT 91 “Other income and expenses”

Shipment, accounts receivable for the item of fixed assets being sold (for the amount of the contract value);

DEBIT 91 "Other income and expenses" CREDIT 01, sub-account "Disposal of fixed assets"

The residual value of the retired item of fixed assets is written off;

DEBIT 86 "Target financing" CREDIT 91 "Other income and expenses"

Reflected the loss from the disposal of fixed assets (related to the decrease in income);

DEBIT 91 "Other income and expenses" CREDIT 86 "Target financing"

Reflected profit from the sale of fixed assets or other disposal.

Depreciation of fixed assets used in the main statutory activities of the NPO. In non-profit organizations, fixed assets used in the implementation of the main statutory activities (non-entrepreneurial) are not depreciated. This means that their cost is not transferred to the cost of production (accounts for the formation of costs). Depreciation is accrued on the value of such fixed assets at the end of the reporting year. But for property acquired before January 1, 2000, depreciation and write-off are carried out in accordance with the generally established procedure (letter of the Ministry of Finance of Russia dated September 18, 2000 No. 04-02-05 / 2, and it refers not only to fixed assets, but also to the following types of property: low-value and wearing items, intangible assets).

For facilities put into operation before January 1, 2002, depreciation is charged on the basis of the Uniform Depreciation Rates. For facilities put into operation after January 1, 2002, for depreciation, you can use Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups”.

To summarize information on the movement of depreciation amounts (which, of course, fixed assets of non-profit organizations are subject to), off-balance account 010 “Depreciation of fixed assets” is intended. Analytical accounting on account 010 "Depreciation of fixed assets" is carried out for each item of fixed assets.

Depreciation is calculated at the end of the year according to the established norms of depreciation charges (Instructions for the application of the chart of accounts). Recall that the double-entry method is not used for off-balance accounts, that is, depreciation will look like this:

DEBIT 010 "Depreciation of fixed assets"

-the amount of depreciation for the year at the rate of depreciation.

When certain objects are retired (including sale, gratuitous transfer, etc.), the amount of depreciation for them is debited from account 010 “Depreciation of fixed assets” (posting Credit 010).

The above procedure for calculating depreciation on fixed assets is used solely for accounting purposes.

Tax accounting contains other rules for calculating and accounting for depreciation amounts for fixed assets of non-profit organizations.

Depreciation of fixed assets used in the business activities of non-profit organizations. These fixed assets are depreciated using account 02 "Depreciation of fixed assets". Their cost is transferred to the cost of production. Recall that in accounting there are four ways to calculate depreciation:

Linear way;

Decreasing balance method;

The method of writing off the cost by the sum of the numbers of years of the useful life;

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

The application of a specific depreciation method for a group of homogeneous items of fixed assets is carried out during the entire useful life of these fixed assets.

Depreciation for each item of fixed assets or a group of homogeneous items of fixed assets is made on a monthly basis by posting:

DEBIT of cost accounting accounts (20.26, etc.) CREDIT 02 “Depreciation of fixed assets”.

For those items of fixed assets that are acquired at the expense of profits of non-profit organizations and accepted for accounting, starting from January 1, 2002, for accounting purposes it is recommended to apply the Decree of the Government of the Russian Federation "On the classification of fixed assets included in depreciation groups" dated January 1, 2002 No. 1 (Letter of the Ministry of Finance of Russia dated January 21, 2003 No. 16-00-14/17). In other words, depreciation can be charged on the basis of the same useful lives of fixed assets as in tax accounting.

Repair of fixed assets. In non-profit organizations, the repair of fixed assets used in the main statutory activities is carried out in accordance with the estimate of income and expenses. Restoration of fixed assets, as a result of which their initial value should increase (modernization, reconstruction, etc.), is a separate target event and should also be financed separately. Expenses for all types of repairs are taken into account on a par with other types of expenses - administrative and business: the amount of expenses for the repair of fixed assets is debited to account 26 "General business expenses" with subsequent write-off from funding sources (Debit 86 Credit 26).

OS overhaul. The right to revaluate fixed assets once a year is granted to commercial organizations, this provision does not apply to non-profit organizations (clause 15 of PBU 6/01 “Accounting for Fixed Assets”, this is also emphasized in the letter of the Ministry of Finance of Russia dated January 25, 2002 No. 16-00-14 / 453). It turns out that non-profit organizations cannot revalue fixed assets, regardless of whether they are used in the main statutory or entrepreneurial activities of non-profit organizations.

L.A. Elina, economist-accountant
S.A. Vereshchagin, independent expert on accounting and taxation methodology

We liquidate unwanted property

We reflect in accounting and tax accounting the demolition of the building, the further use of which is inappropriate

The texts of the mentioned Letters of the Ministry of Finance are available: section “Financial and personnel consultations” of the ConsultantPlus system (information bank “Financier”)

Liquidation of real estate is a complex and costly operation. As a rule, real estate is liquidated if it began to interfere with the organization. For example, it has become unprofitable: the cost of maintaining it significantly exceeds the amount of income received from its use. Or it happens that on the site of the old object it is supposed to build something newer (more powerful, economical, modern), the operation or sale of which should bring more income. We will deal with the tax and accounting of the liquidation of real estate accounted for as a fixed asset. But let's make a reservation right away: this article does not deal with issues related to the forced demolition of real estate (as, for example, in cases of the demolition of unauthorized buildings).

We prepare documents for liquidation

So, outdated real estate takes up space in vain and does not bring proper income. Its demolition causes difficulties not so much from an accounting and accounting point of view, but from an organizational and coordination point of view. After all, the demolition of buildings is not the removal of a closet in an office.

STAGE 1. We make and execute decisions on the liquidation of real estate

First of all, the organization must record on paper its decision to liquidate real estate.

According to the rules established for the liquidation of fixed assets, it is necessary to create a liquidation commission Yu. To do this, the head must sign the order on her appointment. The composition of the liquidation commission should include the chief accountant (accountant) and persons who are responsible for the safety of fixed assets.

It is also advisable to include representatives of the technical (or engineering) service in the commission.

The purpose of the commission's work is to assess whether the building should be demolished or not. T p. 77 Guidelines for accounting of fixed assets, approved. Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n (hereinafter referred to as the Guidelines). This decision itself, as well as its rationale, the commission must reflect in the act for the write-off of the fixed asset object in the form No. OS-4.

It often happens that the manager (he is also the sole owner) independently decides on the demolition of the building. In this case, it makes no sense to create a commission. But it is still better for you to do an act to write off an object of fixed assets. Insofar as form No. OS-4- unified. And in order not to argue with the inspectors on the question of why you filled out the unified form incorrectly (and even more so didn’t fill it out at all), it’s better to draw up an OS-4 act according to the instructions - “as it should”.

By the way, looking ahead, let's say that the OS-4 act is also important for justifying the costs associated with the demolition of the building in tax accounting. After all, it (according to the rules still in force) is a mandatory document confirming the very fact of the demolition of the building.

From reputable sources

Chief Specialist-Expert of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“Under the current legislation, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the mandatory details provided for by the Law “On Accounting” paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting".

For cases of liquidation of an OS object, the albums of unified forms contain a form of the primary accounting document - form No. OS-4 "Act on the write-off of an object of fixed assets (except for motor vehicles)" approved Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7. Therefore, when decommissioning a fixed asset (building), it is necessary to draw up an act in the form of No. OS-4, which must be signed by members of the liquidation commission.

In my opinion, a document independently compiled by the organization (completely replacing the act in the form No. OS-4) should not be accepted for accounting as a primary document.

So, you will need act OS-4. But be prepared for difficulties with filling it out, since the form of this act does not take into account all the nuances of the liquidation of real estate: it is designed to write off various fixed assets.

If the decision on liquidation is made by the commission, and the head approves it, then in order to fill out this act reliably, you will have to enter additional details into it. Since it must reflect, in addition to the decision about liquidation, and also its results. After all, it is simply impossible to liquidate real estate in 5 minutes. In this case, at least different lines will be needed for the dates of signing the first two sections of the act (drawn up before liquidation) and its third section. The third section is called "Information on the costs associated with the write-off of an object of fixed assets from accounting, and on the receipt material assets from their write-off", and it should be compiled by the accounting department based on the results of the liquidation.

But you can also go the other way. For example, you can draw up a separate order from the head approving the decision to demolish the building. And the act of OS-4 will be compiled by the accounting department solely to reflect the results of the demolition in the accounting. But even in this case, the requirement for the signing of this act by the liquidation commission and approval by its head is not canceled.

The search for answers to questions about how to correctly fill out the OS-4 act during the demolition of real estate is complicated by the fact that neither the Ministry of Finance, nor Rosstat, nor any other department can currently develop and approve forms of primary accounting documents. They also do not have the authority to give clarifications on their application. Yu Letter of the Ministry of Finance of Russia dated October 14, 2010 No. 03-04-05 / 8-622. Meanwhile, the rigid binding of the Accounting Law to these unified forms remains.

In order to clarify the difficult situation that has developed with the registration of the liquidation of real estate in accounting (in particular, with filling out the OS-4 act), we turned to the Ministry of Finance.

From reputable sources

Head of the Accounting and Reporting Methodology Section of the Department for Regulation of State Financial Control, Auditing, Accounting and Reporting of the Ministry of Finance of Russia

“Unified forms of primary documents are already an obsolete phenomenon. The state function of approving such forms and establishing requirements for their completion was recognized as redundant. There is no state body within whose competence it would be included. The bill on accounting, which is currently being considered in the Duma, does not provide for any standard forms of documents, it only contains requirements for details.

So the question of what additional documents (in addition to the OS-4 act) should be drawn up upon liquidation of real estate remains at the discretion of the organization. Of course, each independently developed document must contain the necessary details and it must really confirm the fait accompli of economic life.

So, no matter which version of the paperwork (including the OS-4 act) you choose, the main thing is that it is clear from them what happened and when. Since these dates may be needed, among other things, to reflect transactions in accounting (which we will discuss in more detail later).

STEP 2. We coordinate the liquidation of real estate with supervisory authorities

To obtain a permit to work on the liquidation of real estate, organizations, as a rule, have to apply to the local administration with a whole package of documents.

So, for example, in Moscow, the owner of a building (if it is not an object of cultural heritage and is not located on historically developed and historically especially valuable territories) can demolish it on the basis of and clause 2.1.4 of the Rules for the preparation and production of earthworks, arrangement and maintenance of construction sites in the city of Moscow, approved. Decree of the Government of Moscow dated 07.12.2004 No. 857-PP:

• <или>demolition permit issued by the Main Directorate for the Protection of Monuments of Moscow;
• <или>orders of the prefect of the administrative district (head of the district council).

Approval of permits for the demolition of valuable buildings located in the historic part of the city is more complex.

In addition, during the demolition of the building, it is necessary to coordinate with Moscow officials the process of disposal and processing of construction waste. a pp. 2.3.12, 2.3.13 of the Rules ... approved. Decree of the Government of Moscow dated 07.12.2004 No. 857-PP.

Also, before starting work at the Technical Inspectorate of the Association of Administrative and Technical Inspections of Moscow, it is necessary to obtain a warrant for their production. And to receive each piece of paper, you will need a whole package of documents.

And in order to stimulate the owners in collecting these documents and to interest them in obtaining approvals, an administrative fine is provided for unauthorized demolition of buildings in Moscow. f Art. 7.4. Law of the city of Moscow dated November 21, 2007 No. 45 "Code of the city of Moscow on administrative offenses":

• for officials - from 1000 to 5000 rubles;
• for organizations - from 200,000 to 300,000 rubles.

Another example: Gorno-Altaisk. The permission to demolish a building in this city is issued by the Department of Architecture and Urban Planning a pp. 15.2., 15.3. Rules for land use and development in the city of Gorno-Altaisk, approved. By the decision of the Gorno-Altai City Council of Deputies dated September 15, 2005 No. 29-3. And of course, to obtain such a permit, you also need to submit a number of documents (according to the list established by the Land Use Rules).

In many cities, the preparation and issuance of permits for the demolition or dismantling of objects is assigned to a certain department of the local administration (for example, the department of architecture and urban planning, the department of architecture and urban economy, etc.).

Therefore, a clear list of the documents you need to agree on the demolition of your building must be found out in the local administration.

STEP 3. We liquidate real estate and draw up results

Upon completion of the demolition or dismantling of real estate, as we have already said, we fill out section 3 of the act in the form No. OS-4. In addition, it would be quite useful to attach to this act a copy of the document of the technical inventory service (certificates from the BTI on demolition and deregistration )p. 9 of the Regulations on the organization in the Russian Federation of state technical accounting ... approved. Decree of the Government of the Russian Federation of December 4, 2000 No. 921.

It is also necessary to put down in the inventory card in the form No. OS-6 approved Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7 a mark on the disposal of an object of fixed assets v clause 80 of the Guidelines.

The final step in documenting the demolition of the building will be the registration of the termination of ownership of the property, which must be registered b Art. 235 of the Civil Code of the Russian Federation. After all, only when an entry is made in the Unified State Register of Rights to Real Estate and Transactions with it about the termination of ownership of real estate, the organization will cease to be the owner of this real estate. and pp. 1, 3 art. 2 of Federal Law No. 122-FZ of July 21, 1997 “On State Registration of Rights to Real Estate and Transactions with It”. But, as we will see later, from the point of view of accounting and tax accounting this document is not so important now.

In addition to the above documents, to reflect real estate liquidation operations in accounting and tax accounting, you will need contracts for the services of contractors, acts of work performed, payment documents, and others.

Understanding when and how to write off the residual value of liquidated real estate

When accounting for the liquidation of real estate, first of all, we need to figure out where and when we write off its residual value (of course, if the property has not been fully depreciated). In both accounting and tax accounting, there are several interesting points that need to be considered in more detail.

We decide how to write off the residual value of real estate

SITUATION 1. We are demolishing the building and do not plan to build anything in the near future.

In tax accounting, the recognition of residual value in expenses depends on the depreciation method:

• <если> depreciation was calculated using the straight-line method, then:

• you must stop accruing depreciation under the straight-line method from the 1st day of the month following the month in which the fixed asset was removed from the depreciable property for any reason (or its value was completely written off )paragraph 5 of Art. 259.1 of the Tax Code of the Russian Federation. This means that you cannot depreciate a building that you do not use and no longer plan to use in your activities (even if it has not yet been demolished);
• the residual value of the liquidated property must be fully accounted for as part of non-operating expenses v paragraph 5 of Art. 259.1, sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation;. This must be done after the demolition of the building. I am Letters of the Ministry of Finance of Russia No. 03-03-06/2/27 dated February 7, 2011, No. 03-03-06/1/454 dated July 9, 2009, No. 03-03-06/1/592 dated October 21, 2008, dated September 19 .2007 No. 03-03-06/1/675 , dated 17.01.2006 No. 03-03-04/1/27 and reflection of its results in the act in the form of No. OS-4. The correctness of this approach was confirmed to us in the Ministry of Finance.

From reputable sources

“Depreciable property is property that is owned by the taxpayer and is used by him to generate income a paragraph 1 of Art. 256 Tax Code of the Russian Federation. And depreciation is terminated from the 1st day of the month following the month when the value of the depreciable property object was fully written off or when this object was removed from the taxpayer's depreciable property for any reason. m paragraph 5 of Art. 259.1 of the Tax Code of the Russian Federation. Thus, depreciation ceases to accrue from the 1st day of the month following the month when the fixed asset ceased to be used in the organization's activities. In this case, the actual demolition of the building can be done later.

It is possible to take into account the residual value of a demolished building as part of tax expenses only on the basis of a fully executed act in the form No. and sub. 8 p. 1 art. 265 Tax Code of the Russian Federation” .

Ministry of Finance of Russia

Just in case, remember that:

• it is not necessary to restore the depreciation bonus (if it was applied) during the demolition of real estate. Since the depreciation premium is recovered only in the event of the sale (and not liquidation) of the fixed asset before the expiration of 5 years from the date of acquisition paragraph 9 of Art. 258 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated 03/20/2009 No. 03-03-06 / 1/169, dated 03/16/2009 No. 03-03-05 / 37; Letter of the Federal Tax Service of Russia dated March 27, 2009 No. ShS-22-3 / [email protected] ;
• It is also not necessary to gradually recognize in tax accounting a loss from the write-off of a demolished building (OS object). After all, the loss, which must be included in other expenses in equal shares over the remaining service life, can appear only in the case of sales and sub. 1 p. 1, p. 3 Art. 268 Tax Code of the Russian Federation;

• <если> depreciation was calculated using the non-linear method, then the liquidated property should simply be excluded from the depreciation groups s paragraph 13 of Art. 259.2, sub. 8 p. 1 art. 265 Tax Code of the Russian Federation. However, the total cost of fixed assets of this group will not change, and it turns out that you will continue to write off the cost of real estate through depreciation. Yu Letter of the Ministry of Finance of Russia dated December 20, 2010 No. 03-03-06/2/217.

SITUATION 2. We demolish the building for a new construction.

Let's see if there are any differences if you plan to demolish a building in order to build something new in its place. How in this case to take into account the costs of liquidation of real estate (including the cost of demolition or dismantling), as well as the residual value:

• <или>as independent expenses - that is, in the same way as in the case of liquidation of real estate without subsequent construction;
• <или>as part of the capital expenditures for the construction of a new building - after all, the ruins are being demolished precisely in order to build a new object in their place.

The Ministry of Finance has already answered this question: there is no reason to take into account the costs of dismantling and liquidation as part of capital investments in new construction, either in accounting or in tax accounting. e Letter of the Ministry of Finance of Russia dated September 11, 2009 No. 03-05-05-01 / 55; p. 31 PBU 6/01 "Accounting for fixed assets", approved. Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; sub. 8 p. 1 art. 265, sub. 3 p. 7 art. 272 Tax Code of the Russian Federation. But this answer is about demolition for planned (indefinite future) construction.

But will there be any peculiarities when the demolition of a building is a separate stage of work in new construction? Indeed, in this case, the cost of demolition of the building, as a rule, is reflected in the estimate of construction work. Financial experts think so.

From reputable sources

“ In the case where the cost of demolition of a building is included in the estimate for new construction, two different situations are possible. It all depends on where the building that was demolished came from.

Situation 1. The organization has bought or taken on a long-term lease land plot with a dilapidated building in order to build a new facility. This dilapidated building is not needed, it was purchased as a load, and not as a benefit. In this case, all the costs of its demolition are included in the cost of the new property. If an organization bought a land plot, then in the cost of the land plot.

Situation 2. The demolished building was previously the organization's main asset. Then both the residual value and the cost of demolition should be attributed to current expenses.

The logic is this: you need to look at what income certain costs are associated with. In the first case, the expenses of the organization are made for the sake of future income. And in the second situation, income from the use of the building has already been received in the past.

Ministry of Finance of Russia

Since we are considering the case when an organization liquidates a building that was accounted for as a fixed asset on its balance sheet, the costs of its demolition and the residual value must be taken into account as independent expenses, regardless of whether something will be built in its place or not .

Deciding when to write off real estate from the balance sheet as fixed assets

The residual value of the demolished property can be fully taken into account in other expenses (on account 91-2 “Other expenses” )clause 4, clause 11 PBU 10/99 "Expenses of the organization", approved. Order of the Ministry of Finance of Russia dated 06.05.99 No. 33n. Everything is clear with this (and, as we have already found out, it does not matter at all whether you plan to build something on the site of your old building or not).

The question is when can and should this be done? And it is especially important because the property tax depends on the book value of fixed assets. O paragraph 1 of Art. 374 Tax Code of the Russian Federation. If you write off the property earlier than necessary, the inspectors will charge additional property tax and penalties. Until recently (or rather, before the amendments to the accounting rules in force from 01/01/2011, which we told you about in, 2011, No. 7), the Ministry of Finance insisted that real estate cannot be written off from the balance sheet until the organization registered the loss of her ownership of this property b Letter of the Ministry of Finance of Russia dated January 28, 2010 No. 03-05-05-01/02. And the regulatory authorities demanded the payment of property tax up to this point.

But the accounting of real estate does not depend in any way on state registration of the transfer (termination) of ownership of it. Minfi already agrees with this n Letter of the Ministry of Finance of Russia dated March 22, 2011 No. 07-02-10/20(more about this - on p. 5, 2011, No. 8).

So how to determine the moment of writing off real estate from the balance sheet as a fixed asset? For clarification, we turned to the specialists of the financial department.

From reputable sources

“ This is a difficult question, because practice is at odds with the requirements of regulatory documents. PBU 6/01 requires that fixed assets be written off when it has ceased to bring economic benefits to the organization. And it turns out that it is not always possible to confirm this by the date of the write-off act in the form No. OS-4. After all, if the decision to liquidate the building is made when employees are still working in it (it is in use), then this is not a write-off. It is necessary to write off the fixed asset when it has ceased to be used and it became clear that its use is no longer expected. This may be an order from the manager to stop using the building and begin preparations for demolition. Or some other document from which it meaningfully follows that from this date the operation of the facility has been terminated and its demolition is expected to continue. It does not even matter when it is actually demolished. For example, while there is no money for demolition. The main thing is that the building does not bring economic benefits and we cannot use it.”

Ministry of Finance of Russia

This means that real estate can and should be written off from accounting as fixed assets at the moment when it became clear that it cannot bring you economic benefits - that is, you no longer use it and do not plan to use it in the future. And this moment certainly does not depend on the state registration of the termination of ownership of this property.

If the decision to demolish the building was made by your organization at the same time as the decision to stop using it (and the organization really stopped using the building), then it is not difficult to determine the date of decommissioning the building from the register. This will be the date of the decision to demolish. If you do not plan to demolish the building immediately, then in accounting it is advisable to reflect its conditional assessment on an off-balance sheet account. And it will be possible to write off the building from the off-balance sheet after its demolition.

Pay attention to the difference between tax and accounting

And one moment. Due to the fact that there is usually some time between the day the demolition decision is made and the day the building is actually demolished, there may be differences between tax and accounting accounting in the time of recognition of the underdepreciated cost of the building in expenses (even if depreciation was accrued in tax accounting using the straight-line method). After all, it turns out that:

• it is necessary to stop depreciation in both accounting and tax accounting at the same time - starting from the 1st day of the month following the month of the decision that the building is no longer used and will not be used;
• on the date of the decision to terminate the use of the building, it is necessary to write off its value in accounting, but in tax accounting it is necessary to wait for the real demolition of the building (full filling of the OS-4 act).

If the decision that the building can no longer be useful, and its actual demolition fit into one block, then there are no difficulties. But if this process is extended over a longer period of time, it will be necessary to reflect temporary differences according to PBU 18/02.

We figure out whether it is necessary to recover VAT from the residual value

SITUATION 1. The property was taken into account and put into operation before 01.01.2001.

Attention

VAT on real estate, accepted for deduction before 2001, does not need to be restored.

Since we are considering the liquidation of real estate, it is very likely that we are talking about some obsolete (morally or physically) buildings. And it is possible that you acquired them quite a long time ago. If this happened before 2001, then you have no obligation to recover VAT at all. According to the rules of the Tax Code, it is necessary to restore only the tax that was accepted for deduction according to the rules of the same Tax Code (Chapter 21 of the Tax Code of the Russian Federation )paragraph 3 of Art. 170 Tax Code of the Russian Federation. Therefore, if you accepted the input VAT for deduction under the ND Law WITH Art. 7 of the Law of the Russian Federation dated 06.12.91 No. 1992-1 "On value added tax", then you do not need to restore anything O Decree of the FAS PO of October 28, 2008 No. A65-610 / 2007-SA2-22.

SITUATION 2. The real estate was taken into account and put into operation in 2001 and later.

If not to restore the previously accepted VAT deduction on liquidated real estate acquired after 2001, this may lead to litigation with the tax authorities. True, the probability of winning the dispute is almost one hundred percent.

Let's say right away that in this situation, the regulatory authorities advocate for organizations to restore VAT upon liquidation of fixed assets underdepreciated in accounting - after all, you will no longer use such fixed assets in activities subject to ND WITH Letter of the Ministry of Finance of Russia dated January 29, 2009 No. 03-07-11/22. The amount of the tax to be restored should be determined as a part of the input VAT previously accepted for deduction, proportional to the residual (book) value, excluding the revaluation To sub. 1 p. 3 art. 170 Tax Code of the Russian Federation. After you restore the VAT amount, it can be included in other expenses when calculating income tax b Letter of the Ministry of Finance of Russia dated 07.12.2007 No. 03-07-11/617. In accounting, this VAT can also be recognized as an expense (take into account on sub-account 91-2 “Other expenses” )paragraph 4, paragraph 11 PBU 10/99.

However, there is no obligation in the Tax Code to restore VAT when writing off (liquidating) underdepreciated fixed assets. v paragraph 3 of Art. 170 Tax Code of the Russian Federation. Therefore, arbitration courts support organizations that do not recover input tax G Decrees of the Federal Antimonopoly Service of the Moscow Region of April 27, 2010 No. KA-A40 / 2005-10, of January 13, 2009 No. KA-A40 / 12259-08; FAS TsO dated 03/10/2010 No. A35-8336 / 08-C8; FAS PO of September 23, 2010 No. A12-1810 / 2010, of October 11, 2007 No. A55-733 / 2007; FAS SKO dated 02.08.2010 No. A32-47184 / 2009-19 / 807; FAS VSO dated February 19, 2007 No. А33-8478/06-Ф02-375/07.

We take into account the costs associated with the liquidation of real estate, and VAT on them

In addition to the residual value, there will usually be other expenses. For example, the cost of dismantling, garbage disposal, payment for other services of contractors. Not to mention the costs of coordinating the liquidation itself. All these expenses are safely taken into account both in accounting and when calculating income tax. b paragraph 4, paragraph 11 PBU 10/99; sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated October 21, 2008 No. 03-03-06/1/592.

But with VAT, everything is a little more complicated. If your contractors or other performers of work are payers of this tax, then you need to deal with one difficult question: is it possible to deduct input VAT from “liquidation” services? There are traditionally two positions on this issue (of course, we are considering a situation where the demolished property was previously used in VAT-taxable activities).

POSITION 1. Minfinovskaya: VAT on the work and services of the contractor for the liquidation of fixed assets cannot be deducted I am , dated October 22, 2010 No. 03-07-11/420.

The financial department believes that since the liquidation of fixed assets does not apply to operations subject to VAT, it is also impossible to accept the deduction of input VAT on liquidation (dismantling) work. I am paragraph 2 of Art. 171 Tax Code of the Russian Federation.

POSITION 2. Judicial-promising: input VAT on liquidation works and services can be deducted.

By the way, the Presidium of the Supreme Arbitration Court of the Russian Federation has already come to this conclusion. F Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 20, 2010 No. 17969/09. He believes that the use of fixed assets in the activities of the organization is complex and includes the installation, operation, and, if a production need arises, the liquidation of the fixed asset. It follows from this that organizations have the right to deduct VAT paid to the contractor upon liquidation of an item of fixed assets.

Conclusion

As can be seen from the letters of the Ministry of Finance, the position of the regulatory authorities has not yet been influenced by the opinions of arbitration courts and Letters of the Ministry of Finance of Russia dated November 2, 2010 No. 03-03-06 / 1/682, dated October 22, 2010 No. 03-07-11 / 420.

So if you accept VAT on dismantling and liquidation work for deduction, get ready for a conflict with inspectors.

So, it is safer to follow the position of the Ministry of Finance and not to deduct VAT on liquidation and dismantling works.

But here another snag appears: what to do with non-deductible VAT? More precisely, the question can be formulated as follows: Can the input VAT paid to the contractor and not accepted for deduction be included in the cost of liquidation work? T paragraph 2 of Art. 170 Tax Code of the Russian Federation?

Since we did not deduct input VAT, it would be logical to include it in the cost of the work itself, and then take it all into account as other expenses in accounting e paragraph 4, paragraph 11 PBU 10/99 and how non-operating expenses in tax accounting m sub. 8 p. 1 art. 265 Tax Code of the Russian Federation.

VAT on liquidation and dismantling works it is safer not to take it for deduction, but to include it in expenses. So there will be no disputes with the tax authorities.

Let's not beat around the bush: the tax authorities are against accounting for the failed VAT deduction in expenses. The arguments are as follows: input VAT is taken into account in the cost of goods (works, services) if they are purchased for operations that are not subject to taxation. Yu sub. 1 p. 2 art. 170 Tax Code of the Russian Federation, but such operations do not include the liquidation of fixed assets I am Art. 149 Tax Code of the Russian Federation. Indeed, in this case, there is no object of taxation of ND at all WITH paragraph 1 of Art. 39, paragraph 1 of Art. 146 Tax Code of the Russian Federation. This means that VAT from the cost of dismantling and liquidation work cannot be taken into account when taxing profits. All these arguments are presented by the inspectors in courts.

However, arbitration courts, considering disputes about what to do with VAT that has not been accepted for deduction, do not share the position of the tax authorities. They do not see fundamental differences between the concepts of "no object of taxation" and "transactions that are not subject to taxation." Therefore, since the taxpayer did not deduct VAT on dismantling work, then, according to the courts, VAT should be included in the cost of the work itself and taken into account when calculating income tax as non-operating expenses d Decrees of the FAS MO dated May 14, 2009 No. KA-A40 / 3703-09-2; of the Ninth Arbitration Court of Appeal dated 06/04/2009 No. 09AP-8136/2009-AK, dated 06/02/2009 No. 09AP-8085/2009-AK; FAS SZO dated 09/03/2007 No. A05-789 / 2007; FAS PO of September 26, 2006 No. A57-31622 / 2005-22; FAS VVO dated December 26, 2007 No. A31-2632 / 2007-23. There has to be some kind of justice.

By the way, our magazine has already published the point of view of the specialists of the Ministry of Finance of Russia on this issue, which allow to write off VAT on the work of contractors that is not deductible (you can read the explanation of E.N. Vikhlyaeva in, 2009, No. 18, p. 58) .

And do not be confused by the fact that some courts allow VAT to be deducted, while others allow this VAT to be taken into account in expenses. The conclusion from all these decisions can be drawn as follows: the taxpayer courts support, no matter how they dispose of the input VAT on liquidation works (both if they accepted it for deduction, and in the case when the input VAT is taken into account in the cost of work and written off to costs).

We consider income from the liquidation of real estate

As a result of the dismantling of the building, a lot of various materials. And some of them you can either use yourself or sell. In this case, everything that you find useful should be credited. To do this, it is necessary to draw up an act on the posting of material assets received during the dismantling and dismantling of buildings and structures, in the form No. M-35 approved Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

For capitalized values, it is necessary to determine their market value. You must take it into account on the date of decommissioning of real estate:

• in accounting - as other income v clause 9 PBU 5/01 "Accounting for inventories", approved. Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n; ; Letter of the Ministry of Finance of Russia dated September 30, 2010 No. 03-03-06/1/621.

  Example. Reflection in the accounting of the liquidation of the property

  / condition / On the balance sheet of the organization there is a building (acquired before 2001) with an initial cost of 5,000,000 rubles. (both in accounting and in tax accounting). To simplify the example, let's assume that the amount of accrued depreciation in accounting and tax accounting is the same - 3,500,000 rubles.

  The organization stopped using the building and decided to demolish it. Both of these decisions were made simultaneously (in April 2011) and are reflected in sections 1 and 2 of the act for writing off an item of fixed assets in the form No. OS-4.

  For demolition, the organization attracted a contractor, the cost of its work is 450,000 rubles. plus VAT 81,000 rubles. (total 531,000 rubles). The building was demolished in May 2011.

  The cost of materials remaining after dismantling, suitable for further use, is set at 90,000 rubles. The results of the demolition are reflected in section 3 of the act in form No. OS-4 in May 2011.

  / solution / Since the building was purchased before 2001, there is no need to recover VAT when the building is demolished.

  The organization decided not to deduct VAT on dismantling works performed by a third party and included them in the cost of these works.

  The following entries will be made in the accounting.

  Contents of operation	Dt	ct	Amount, rub.
  On the date of the decision that the building will no longer be used by the organization (as of the date of approval by the head of sections 1 and 2 of the act in the form No. OS-4 - in April 2011)
  Write-off of the original cost of the liquidated building		01 "Fixed assets"	5 000 000
  Written off depreciation on the liquidated building	02 "Depreciation of fixed assets"	01, sub-account "Disposal of fixed assets"	3 500 000
  Written off the residual value of the building	91-2 "Other expenses"	01, sub-account "Disposal of fixed assets"	1 500 000
  The cost of the building in the conditional valuation is reflected off the balance sheet			1 000
  In accounting from next month, depreciation will no longer be charged
  As of the date of completion of the liquidation of the building and signing of the certificate of completion for the demolition of the building (as of the date of execution of section 3 of the act in the form No. OS-4 - in May 2011)
  The costs of paying for the work of the contractor are reflected, including VAT, which it was decided not to accept for deduction	91-2 "Other expenses"	60 "Settlements with suppliers and contractors"	531 000
  Received materials suitable for further use	10 "Materials"	91-1 "Other income"	90 000
  The cost of the building is deducted from the balance sheet		013 "Buildings to be demolished"	1 000

  Tax accounting of liquidation operations.

  As you can see, there are a lot of nuances in the demolition of real estate. Both management and accounting should pay attention to all of them. And it's better to do it BEFORE DEMORTION.

Purchased fixed assets are reflected in the accounting of NCOs, depending on the funds used to purchase them and for what activities. There can be two sources: business income or earmarked income. Postings for each individual case are in the tables below.

Fixed assets came from business income subject to VAT

Contents of operation	Debit	Credit	Sum	primary document
Paid for a computer
Computer received				consignment note
				invoice
Accepted for VAT offset on activities subject to VAT				invoice, bank statement

Fixed assets came from business income, which is not subject to VAT

Contents of operation	Debit	Credit	Sum	primary document
Paid for a computer				payment order, bank statement
Computer received				consignment note
Reflected the amount of VAT paid to the supplier				invoice
VAT is included in the value of the property to be used in an income-generating activity that is exempt from VAT				invoice, bank statement
				act of acceptance and transfer of fixed assets

The object of fixed assets was acquired at the expense of earmarked receipts

Contents of operation	Debit	Credit	Sum	primary document
Paid for fixed asset				payment order, bank statement
Computers received				bill of lading, invoice
Advance paid to supplier				check
The computer is accepted for accounting as an item of fixed assets				act of acceptance and transfer of fixed assets

* The peculiarity of accounting for fixed assets that came from special-purpose financing is that you need to use account 83. The Ministry of Finance of Russia recommends that the balances on it be reflected in the balance sheet in the line “Fund of real and especially valuable movable property”.

What postings are made upon receipt of fixed assets free of charge

Fixed assets that come to the NPO free of charge, take into account according to their current market value . The transactions to capitalize such a fixed asset are in the table below.

Contents of operation	Debit	Credit	Sum	primary document
The obligation under a donation agreement, payment of a membership fee, etc. is reflected.				donation agreement, etc.
Reflected the market value of the object				Act
Reflected the cost of delivery, assembly, installation				contracts, deeds, invoices, etc.
Credited to property, plant and equipment				act of acceptance and transfer of fixed assets
The source of financing for the acquired fixed assets is reflected				accounting statement, income and expenses estimate

Is it necessary to calculate depreciation in NPO accounting?

Fixed assets of NPOs are not subject to depreciation in accounting. And it doesn't matter from what source the object was acquired. Instead of depreciation in NCO charge depreciation fixed assets, which is not recognized as an expense. This is stated in paragraph 3 of clause 17 of PBU 6/01, letters of the Ministry of Finance of Russia dated November 19, 2012 No. 07-02-06 / 275, dated September 30, 2010 No. 07-02-06 / 148.

Where in the balance sheet and explanations to it NCOs reflect fixed assets

In the balance sheet, the cost of fixed assets of NCOs is reflected in section 1 in the line "Fixed assets". This must be done at full original cost. Do not reduce it by the amount of wear.

In the notes to the balance sheet, the cost of fixed assets of NCOs is reflected in section 2 "Fixed assets", table 2.1 "Presence and movement of fixed assets". However, in this NCO table, the columns “Accumulated depreciation” and “Accrued depreciation” are renamed to “Accumulated depreciation” and “Accrued depreciation”, respectively. That is, unlike the balance sheet, the table shows both the full initial cost and accrued depreciation.

This is stated in note 6 to Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

How to reflect the cost of fixed assets in the report on the intended use of funds

In the report, reflect the fixed assets that were acquired through targeted financing. This will include objects purchased both in the current year and in the past. Reflect them at the contractual cost in the line "Acquisition of fixed assets, inventory and other property."

What postings to write off fixed assets

The Ministry of Finance of Russia recommends that fixed assets that can no longer be used be written off in the accounting of NPOs as follows. Reduce the indicators for the groups of articles "Fixed assets" and "Fund of real and especially valuable movable property". At the same time, reduce the amount of wear.

This procedure is prescribed in paragraph 6 of the information of the Ministry of Finance of Russia PZ-1/2015.

What transactions are made when selling fixed assets

Accounting entries for the sale of a fixed asset depend on the NPO's taxation system. A set of postings for a general and simplified system is in the tables below.

Postings for the sale of fixed assets to NCOs under the general taxation regime

Contents of operation	Debit	Credit	Sum	primary document
Listed per OS object				payment order, bank statement
Supplier invoice accepted				consignment note
Reflected the amount of VAT on the acquired fixed asset				invoice
The amount of VAT is included in the cost of the object				accounting information
The object is included in fixed assets				act of acceptance and transfer of fixed assets
The source of financing for the acquired asset is reflected				accounting statement, income and expenses estimate
…
Depreciation accrued during the operation of the OS object				accounting statement-calculation
Reflected the buyer's debt for the asset being sold				contract, invoice
The amount of VAT payable to the budget has been accrued [(64,900 – 60,000) × 18/118]				invoice, invoice
Written off the initial cost of the asset being retired				act of acceptance and transfer of fixed assets
Received cash from the OS buyer				bank statement
Identified financial result from the implementation of the OS object (excluding other operations)				accounting statement-calculation

Simplified transactions for the sale of fixed assets to NCOs

Contents of operation	Debit	Credit	Sum	primary document
Listed per OS object				payment order, bank statement
Supplier invoice accepted				consignment note
accounting statement-calculation How to determine sales revenue When calculating the income tax, the proceeds from the sale of the NCO's fixed assets are defined as its full selling price without VAT. It cannot be reduced by the cost of acquiring an object. Once target funds are not taken into account in income, then the costs at their expense are not taken into account either. In addition, the organization had no intention of using such property for the purpose of generating income. And deriving income is one of the conditions to be written off as expenses for the acquisition of an object. This conclusion follows from paragraph 1 of article 252, paragraph 2 of article 251, article 250 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated February 5, 2010 No. 03-03-06 / 4/9. How to charge VAT on the sale of a fixed asset For NCOs, there are two options for calculating VAT on the sale of a fixed asset. First option : VAT must be charged on the full sale price (clause 1, article 154 of the Tax Code of the Russian Federation). Do this when VAT was not paid upon receipt of the fixed asset. For example, they received it free of charge or purchased it from an organization on a simplified basis. Second option : charge VAT on the difference between sales and residual value object. That is, according to the rules of paragraph 3 of Article 154 of the Tax Code of the Russian Federation. According to these rules, determine the tax base when the fixed asset was purchased with VAT, but the tax was not deducted. For example, the object was used for statutory activities or in entrepreneurial activities exempt from VAT. For full details on how to do this and examples, see How to charge VAT on the sale of property accounted for with input VAT . USN Acquisition costs The costs of acquiring a fixed asset received free of charge or at the expense of targeted funds for statutory activities cannot be recognized as expenses on simplified taxation by NCOs. This conclusion follows from paragraph 4 of Article 346.16, paragraph 1 and subparagraph 2 of paragraph 2 of Article 256 of the Tax Code of the Russian Federation. Sales income and expenses When calculating the single tax, the NCO includes the full sale value of the fixed asset in its income. And even if you use a simplification with the “income minus expenses” object, do not take into account the initial cost of the fixed asset in expenses. Since targeted funds are not taken into account in income, then expenses at their expense are not taken into account either. In addition, the organization had no intention of using such property for the purpose of generating income. And deriving income is one of the conditions to be written off as expenses for the acquisition of an object. This conclusion follows from paragraphs 1 and 4 of article 346.16, subparagraph 1 of paragraph 1.1 of article 346.15, paragraph 1 of article 252, article 250, paragraph 2 of article 251 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated February 5, 2010 No. 03-03-06 / 4/9.