It is difficult to combine several fixed assets under one inventory number due to the fact that some of them are listed in off-balance sheet accounts. For example, rented or accepted for safekeeping. Let us explain how not to make mistakes during such an operation.
When merging objects is necessary
The initial cost of fixed assets may change if they need reconstruction or modernization, completion or partial liquidation.
In practice, this may be associated with the transfer of objects, when separate fixed assets are formed, which the recipient institution plans to combine into one.
Another option is when, as a result of the reorganization of the institution, it is necessary to restore order in the OS.
Read on topic:
- Accounting for fixed assets in budgetary institutions in 2017
- Write-off of fixed assets in budgetary institutions in 2017
Accounting for write-offs from off-balance sheets of merged objects
The accountant of the institution will have to establish accounting and reflect business transactions in accounting records.
The write-off of the combined fixed assets that are listed on the balance sheet is recorded as follows:
Accounting for fixed assets after merger
The choice of the correct wiring is determined by whether one OS is being upgraded by connecting others, or whether a completely new one is being created from several OSs.
Connection of fixed assets
The fixed asset has been reconstructed (modernized), it has changed due to the merger of several fixed assets from balance sheet and off-balance sheet accounts. Accounting records for reconstruction (modernization) are formed through a capital investment account for each OS that is attached to the main one.
At the same time, the OKOF code for the modernized fixed asset does not change.
Typical entries for accounting for fixed assets
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Combining objects
When combining objects listed on the balance sheet and off the balance sheet, a new fixed asset is created, to which a new OKOF is assigned.
OK 013-2014. It was approved by Rosstandart order No. 458 dated April 21, 2016 and is valid from January 1, 2017.
Documents when merging
At different stages of combining fixed assets, it is necessary to prepare the following documents:
- accounting certificate (f. 0504833) - when calculating income from modernization;
- acts of write-off (f. 0504104, f. 0504105) - when writing off a fixed asset from the balance sheet (off-balance sheet account);
- act on acceptance and delivery of repaired, reconstructed and modernized fixed assets (f.0504103) - during modernization;
- act of acceptance and transfer of NFA objects (f. 0504101) - in case of acceptance of a new OS for accounting.
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Useful life of the combined object
The combined operating system has a useful life. It is determined by the commission on the receipt and disposal of assets. When calculating the useful life, the time of actual operation must be taken into account.
Some fixed assets are not mentioned in depreciation groups, and some do not have manufacturer's recommendations. In this case, when calculating the useful life, several criteria should be taken into account:
- what is the warranty period established by the manufacturer;
- how long the facility is planned to be used;
- what is the expected power or performance;
- what physical wear and tear will be, taking into account the operating characteristics of the OS;
- how long the facility was actually operated;
- what is the period of previously accrued depreciation?
The last two points concern fixed assets that are received free of charge from other institutions, state or municipal organizations.
Extending the useful life of a fixed asset
The useful life of an object can be extended even after the date of its commissioning - after reconstruction or technical re-equipment of the object. Extension is permitted within the limits established for the depreciation group to which the fixed asset belonged before the renewal.
To determine the amount of depreciation for such objects for the year, one should take into account the residual value of the combined object, as well as the adjusted depreciation rate (clause 85 of Instruction No. 157n). The latter value is calculated based on the remaining useful life.
The useful life of a fixed asset is reflected in the act of acceptance and transfer of non-financial assets (form 0504101) and in the inventory card (form 0504031, form 0504032).
Example of combining fixed assets
The head of the Municipal Budgetary Educational Institution “Kalinin School” decided to create a “Young Technician” workplace. To achieve this, several basic means are combined:
The accountant documents the facts of business transactions with the following entries:
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Operation description |
Amount, rubles |
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Disposal from the off-balance sheet account of fixed assets of OS “Scales” and “Tools” |
2 000 + 1 400 = 3 400 |
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The accrued depreciation of the operating system “Production Stand” and “Industrial Designer” was written off |
1 428,57 + 3 571,43 = 5 000 |
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The residual value of “Production Stand” and “Industrial Designer” was written off from the balance sheet. |
18 571,43 + 1 428,57 = 20 000 |
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Income accrued from the added value of OS "RM Young Technician" |
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The new OS was capitalized from the investment account |
As for accounting, according to PBU 6/01, the possibility of changing the initial cost of fixed assets is possible only in strictly limited cases. For example, during their completion, reconstruction, modernization or revaluation. In this case, none of this happens. Taking this into account, if an organization has decided to combine fixed assets (the basis for which is a single certificate of registration of ownership), previously listed as different inventory numbers, the organization must make adjustments to accounting and tax accounting. In “1C: Accounting 8” (version 2.0), the operation of merging two fixed asset objects is not automated. Consider an example in which the organization Stroitel LLC combines two fixed assets: “Building 1” and “Building 2”.
Combining several OS objects into one - how to reflect it in accounting?
At the same time, if an extension is constructed to an existing building, having a common wall (walls) and foundation with it, then it is taken into account as part of the cost of the building (that is, as a single inventory object with it).
The fact is that according to the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF), buildings adjacent to each other and having a common wall are considered separate objects only if each of them represents an independent structural whole.
Attention
In this case, the building and the extension are functionally and structurally interconnected.
A situation is possible when a company acquires two land plots, which are subsequently combined into one.
When adjacent land plots are combined, one land plot is formed, and the existence of such adjacent land plots ceases.
The owner has the right of ownership to the land plot being formed.
How to combine several fixed assets into one without using account 91
The specified operation is reflected in accounting by internal entries in account 01 “Fixed Assets”.
The disposal of two plots and the entry of one new one are not reflected in the accounting.
In this case, ownership of the real estate object does not cease.
Important
Only its transformation takes place. Accounting entries for the formation of a new plot are made after receiving a certificate of ownership of it.
Fixed assets subject to state registration The ownership of some fixed assets is subject to mandatory state registration.
First of all, this applies to real estate.
Consolidation of fixed assets in "1s:accounting 8"
If such provisions are not fixed in the accounting policy, property that meets the necessary criteria is taken into account as part of fixed assets, regardless of its value.
Expert opinion The organization's accounting policy must approve a limit on the cost of fixed assets (up to 40,000 rubles), as well as the possibility of accounting for fixed assets within this limit as part of inventories.
In the absence of such provisions in the accounting policy, the asset is accepted for accounting as part of fixed assets in account 01 “Fixed Assets”.
Y. Stepovaya, expert of the Legal Consulting Service GARANT, member of the Chamber of Tax Consultants, O.
Combination of fixed assets
The company bought the car for subsequent resale. Its cost was taken into account on account 41 “Goods”. Subsequently, the machine began to be used for the needs of the company itself.
In this situation, it fully corresponds to the definition of not inventories (goods), but fixed assets.
Therefore, the cost of transport must be transferred from account 41 to account 01 “Fixed assets”.
In this case, depreciation should be charged on the car in the usual manner.
Inclusion of individual objects in fixed assets
Machine Calculation of depreciation Linear method 100 1,000,000 1,000,000 10,000 1,000,000 10,000 990,000 Sides to the machine Calculation of depreciation Linear method 100 100,000 100,000 1,000 100,000 1,00 0 99 000 Report “Statement of depreciation of fixed assets” for March Main means Original cost Cost to calculate depreciation Depreciation for the period Cost at the end of the period Depreciation at the end of the period Res.
price
Machine Calculation of depreciation Linear method 100 1,000,000 1,000,000 10,000 1,000,000 20,000 980,000 Sides to the machine Calculation of depreciation Linear method 100 100,000 100,000 1,000 100,000 2,00 0 98 000 Report “Statement of depreciation of fixed assets” for April Main means Original cost Cost to calculate depreciation Depreciation for the period Cost at the end of the period Depreciation at the end of the period Res.
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The fixed asset is an object with all fixtures and accessories. This can be a separate structurally isolated object, designed to perform certain independent functions, or a separate complex of structurally articulated objects that make up a single whole, which is intended to perform a specific job. The accounting unit for fixed assets is an inventory item. According to clause 6 of PBU 6/01, a complex of structurally articulated objects is one or more objects of one or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of a complex, and not independently. If one object has several parts that have different useful lives, each such part is accounted for as an independent inventory item.
In our case, we are essentially talking about different parts of one object - warehouse 1 and warehouse 2, which can only perform their functions as part of the complex, and not independently. Since these parts of the complex have different useful lives, each such part is accounted for as an independent inventory item.
The combination of several inventory numbers into one inventory object is not provided for by the All-Russian Classifier of Fixed Assets OK 013-94, approved by Decree of the State Standard of Russia dated December 26, 1994 N 359, the provisions of which determine that an object acting as a structure is each individual structure with all the devices that make up one with him. In addition, according to accounting rules, the value of fixed assets in which they are accepted for accounting is not subject to change, except in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets. Thus, the current legislation does not establish a procedure for combining two independent inventory items of fixed assets into one. This also applies to the case when it is planned to combine several parts of one object (complex), which have different useful lives and are accounted for in accounting as independent inventory objects.
The combination of two inventory items of fixed assets occurs through the disposal of the original objects and the “creation” of a new fixed asset on their basis. This newly created fixed asset will have its own inventory number, a different value for accounting and tax purposes, its service life may differ from the service life of the fixed assets on the basis of which it was created. These transactions must be reflected in tax and accounting records with the preparation of accounting certificates.
It is also possible to register the “disposal” of the “Warehouse 2” object with a corresponding increase in the inventory value of the “Warehouse 1” object due to its additional equipment (in 2000). However, in our opinion, this option is not flawless. It would be more correct to invite an appraiser and assess the market value of the “Warehouse 1” object, taking into account additional equipment, however, the results of such a revaluation can only be reflected in the balance sheet as of January 1 of the next year.
In the document forms for write-off of fixed assets (Form N OS-4), details on the correspondence of accounts are entered in the relevant sections when filling out information about the costs associated with writing off fixed assets from accounting, and about the receipt of material assets from write-off. In our case, there are no write-off costs, and the amount of material assets received from write-off is equal to the residual value of the objects.
Making a decision to combine individual fixed assets (or different parts of one object with different useful lives) into a single inventory object should not lead to a distortion in the calculation of depreciation charges and, consequently, in determining the financial result of the organization for the purposes of both accounting and tax accounting. To avoid possible disputes with the tax authorities, it can be recommended to choose the useful life of the new object and the depreciation rate in such a way that this does not lead to a significant change in the accrual of depreciation charges both in the current and in future reporting periods. In other words, the total volume of depreciation charges accrued for the new combined object must be equal to the sum of the depreciation amounts that would have been accrued for each independent fixed asset item before the merger.
Regarding the useful life, it should be noted that the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 N 1, in accordance with Article 258 of the Tax Code of the Russian Federation, can also be used for accounting purposes when determining the useful life of objects fixed assets that are accepted for accounting after January 1, 2002.
Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7 approved unified forms of primary accounting documentation for accounting of fixed assets and brief instructions on their use, agreed with the Ministry of Finance of Russia and the Ministry of Economic Development of Russia. In particular, to formalize business transactions for the write-off of fixed assets, form N OS-4 “Act on the write-off of fixed assets (except for vehicles)” is used. Forms N N OS-1, OS-1a, OS-1b are used for registration and accounting of transactions related to the movement of fixed assets.
Object-by-object accounting of fixed assets is carried out by the organization's accounting department on inventory cards (forms N OS-6 - for each object, N OS-6a - for a group of objects). The inventory card is opened in the accounting department in one copy. Filling out inventory cards (inventory book) is carried out on the basis of forms N N OS-1, OS-1a and OS-1b and technical passports and other documents for the acquisition, construction, movement and write-off of fixed assets. Based on the relevant documents, records are made in inventory cards about their movement, additional equipment, reconstruction, modernization, overhaul and write-off from accounting.
L. Kolesnichenko
Auditor
Signed for seal
20.10.2004
"Financial newspaper", 2004, N 43
1C: Franchisee "ITES-Consulting"
Tyumen
02.10.2013
When accounting for real estate, an accountant may encounter a situation where two different inventory items are combined into one. For example, a company owned two buildings that were located on the same plot of land and a common foundation. A separate certificate of registration of ownership was issued for each of them. Subsequently, they were canceled and the company received a single certificate for both buildings. Is it possible to combine both buildings and count them as a single object?
In tax accounting, fixed assets cannot be separated or combined. This position of officials is expressed in a letter from the Ministry of Finance of Russia dated June 20, 2012 No. 03-03-06/1/313. The department’s decision is controversial, because the ban on merging objects is not spelled out in the code. As for accounting, according to PBU 6/01, the possibility of changing the initial cost of fixed assets is possible only in strictly limited cases. For example, during their completion, reconstruction, modernization or revaluation. In this case, none of this happens.
Taking this into account, if an organization has decided to combine fixed assets (the basis for which is a single certificate of registration of ownership), previously listed as different inventory numbers, the organization must make adjustments to accounting and tax accounting.
In "1C: Accounting 8" (version 2.0), the operation of merging two fixed asset objects is not automated.
Consider an example in which the organization Stroitel LLC combines two fixed assets: “Building 1” and “Building 2”. At the time of the merger, both buildings had already been put into operation and depreciation is accrued monthly on their cost, which is clearly seen from the report “Asset Depreciation Sheet” for September 2013.
In October 2013, it was decided that the residual value of the building 1 asset should be included in the building 2 asset.
Let's create a document "Write-off of OS". We write off the fixed asset "Building 1". Instead of the expense account, we indicate the account 08.03. Thus, after posting the document, the following transactions are obtained:
DT 20.01 CT 02.01 – depreciation for the current month is written off
DT 02.01 CT 01.09; DT 01.09 CT 01.01 – the residual value of fixed assets is displayed, taking into account accumulated depreciation
DT 08.03 CT 01.09 – the residual value of the fixed assets is written off to the virtual construction object “Building”.
Those. on account 08.03 for the object "Building" the residual value of the fixed asset "Building 1" is accumulated, which we will transfer to the fixed asset "Building 2".
To do this, we will create a document “OS Upgrading”. We are upgrading the main facility "Building 2" to the object "Building". In the tabular part “Fixed Assets” the “Building” object is indicated, in the tabular part “Accounting and Tax Accounting” the modernization amounts are automatically calculated using the “Calculate” button. In the tabular part “Fixed Assets”, click on the button “Fill in – fill in For the list of fixed assets”, the tabular part is filled in with the sums of the cost of the fixed assets “Building”, modernization and depreciation (accumulated and written off this month).
The document generates the posting:
DT 01.01 CT 08.03 for the amount of the residual value of the fixed asset "Building 1", thereby including this amount in the cost of the fixed asset "Building 2". This is clearly seen from the report “Statement of depreciation of fixed assets” for November 2013.
After the operations are completed, depreciation is accrued only on the fixed asset "Building 2", in the amount of: depreciation of the fixed asset "Building 1" + depreciation of the fixed asset "Building 2"
The organization has three fixed assets (FP) on its balance sheet. These are modules, from which you can assemble one house. Initially, they were capitalized as different operating systems, each of them was depreciated, and they were used separately. Now the management decided to create one house out of them, that is, to combine these modules into one. Three houses were built by a third-party company. How to reflect the merger of three operating systems into one in accounting?
In our opinion, the decision to combine several independent inventory items into one should be made by your organization independently. It is necessary to determine the accounting procedure for these expenses, reflecting it in the accounting policy order. When making a decision, you need to assess the current situation in the financial and economic activities of the organization; Use the chief accountant's professional judgment and consider the following.
Legislation of the Russian Federation currently in force in the field of accounting and tax accounting:
Does not contain provisions regarding the combination of several independent multiple OS inventory objects into one inventory object;
Does not regulate the order of these operations.
In accordance with the requirements of PBU 6/01 “Accounting for fixed assets”, approved. by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n:
1. The accounting unit of OS is an inventory object. An inventory item of fixed assets is recognized as an object with all fixtures and accessories or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects representing a single whole and intended to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently. If one object has several parts, the useful lives of which differ significantly, each such part is taken into account as an independent inventory item (clause 6 of PBU 6/01).
2. The cost of fixed assets at which they are accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation and PBU 6/01. In particular, changes in the initial cost of fixed assets, at which they are accepted for accounting, are allowed in cases of additional equipment, reconstruction, completion, partial liquidation and revaluation of fixed assets (clause 14 of PBU 6/01).
In fact, when combining several fixed assets (buildings) into one:
- firstly, there is a disposal of several modules that were on the balance sheet of your organization;
- secondly, instead of several retired modules, a new OS object is formed in the form of one building.
In our opinion, in accounting, the operation of combining several OS objects into one could be reflected using standard transactions:
- Debit 01, subaccount “Disposal of fixed assets” Credit 01- the cost of each disposed asset is written off;
- Debit 02 Credit 01, subaccount “Disposal of fixed assets”- depreciation is written off for each retiring asset;
- Debit 08 Credit 01, subaccount “Disposal of fixed assets”- the cost of a new OS object has been formed;
- Debit 08 Credit 10, 60, 70, 69- additional expenses have been incurred that are included in the cost of the newly constructed building;
- Debit 01 Credit 08- new OS facility - new building put into operation.
