the federal law dated 08.06.2015 No. 150-FZ
In 2015, tax accounting recognizes property that is owned by a company or businessman, is used to generate income, serves for more than 12 months, and its value exceeds 40,000 rubles. (Clause 4, Article 346.16 and Clause 1, Article 256 of the Tax Code of the Russian Federation). The price of such objects is written off as expenses after payment, commissioning and submission of documents for state registration (for real estate) in equal installments quarterly during the first year of use (subparagraph 1 and paragraph 12, paragraph 3 of article 346.16 and paragraph 2 of article 346.17 Tax Code of the Russian Federation).
However, starting next year new limit value of fixed assets in tax accounting. They will be considered property worth more than 100,000 rubles. Objects that cost 100,000 rubles. and less will be considered . And you can write off their cost at a time after payment or after payment and commissioning, if the facilities allow you to use them more than a year- computers, furniture and other “low value” (subclause 5, clause 1, article 346.16 and clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). The corresponding Federal Law of June 8, 2015 No. 150-FZ was signed by the President of the Russian Federation.
As for accounting, the cost criterion is still the same, but it is possible that it will be adjusted. Recall that firms can install it themselves in accounting policy. In this case, the limit cannot be more than 40,000 rubles, but it can be less than this limit (paragraph 4, clause 5 of PBU 6/01 “Accounting for fixed assets”). The price itself is debited monthly by
From January 1, 2016, changes on the limit on the value of fixed assets and intangible assets in tax accounting.
Since 2016, the limit for the value of fixed assets and intangible assets in tax accounting has become 100 thousand rubles.
In accounting, the cost limit remains 40 thousand rubles. There are tax differences.
Is it possible to set a cost limit of 100 thousand rubles in accounting as well?
After considering the issue, we came to the following conclusion:
If the relevant amendments were not made to PBU 6/01 before January 1, 2016, then from 2016 the organization does not have the right to increase the limit on the value of fixed assets in accounting to 100,000 rubles.
Rationale for the conclusion:
Indeed, from January 1, 2016, the changes made to paragraph 1 of Art. 256 and paragraph 1 of Art. 257 of the Tax Code of the Russian Federation by the Federal Law of June 8, 2015 N 150-FZ (hereinafter - Law N 150-FZ).
The new version of these norms establishes that depreciable property for profit tax purposes is property with a period of beneficial use more than 12 months and an initial cost of more than 100,000 rubles, and fixed assets are understood to be a part of property used as means of labor for the production and sale of goods (performance of work, provision of services) or for managing an organization with an initial cost of more than 100,000 rubles.
Note:
From paragraph 3 of Art. 257 of the Tax Code of the Russian Federation it follows that no cost criteria have been established for intangible assets at present. There are no changes or amendments to this rule, the entry into force of which was planned from January 1, 2016.
Note that, as follows from part 7 of Art. 5 of Law N 150-FZ, norms tax legislation do not provide for the right of the taxpayer to apply to the property acquired in 2016 the cost criterion in force until January 1, 2016, and vice versa, there is no need to exclude objects acquired and depreciated before this date from the depreciable property.
Thus, in tax accounting, from January 1, 2016, the cost criterion, the observance of which is necessary for the recognition of property as depreciable, increases from 40,000 rubles to 100,000 rubles.
In legislative acts accounting no such amendments were made. It is possible that the necessary changes will appear a little later, while paragraph 1, clause 5 of PBU 6/01 "Accounting for fixed assets" (hereinafter referred to as PBU 6/01) continues to be valid in the following edition: "Assets in respect of which the conditions provided for in paragraph 4 of this Regulation, and costing within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories.
Thus, today, property that meets all the criteria of a fixed asset (clause 4 PBU 6/01) can be reflected in accounting as part of the inventory only if its value does not exceed 40,000 rubles. If the value of such an asset is in the range from 40,000 to 100,000 rubles, it must be taken into account as part of fixed assets. Regulations that allow the organization not to comply with these rules do not contain regulatory legal acts of accounting.
So, from p.p. 4 and 7 PBU 1/2008 "Accounting policy of the organization" it follows that the organization can independently establish and fix in the accounting policy the considered cost criterion only if it is a question of choosing the methods of asset valuation allowed by the accounting legislation. In this case, paragraph 5 of PBU 6/01 does not provide the organization with any right to choose.
Thus, if the relevant amendments were not made to PBU 6/01 before January 1, 2016, then from 2016 the organization does not have the right to increase the limit on the value of fixed assets in accounting to 100,000 rubles.
Otherwise, the organization may be involved in tax liability for incorrect reflection on the accounts of accounting and in financial statements material assets(Article 120 of the Tax Code of the Russian Federation). In addition, Art. 15.11 of the Code of Administrative Offenses of the Russian Federation provides for bringing to administrative responsibility for the distortion of any article (line) of the form of financial statements by at least 10%.
Note:
Igor Sukharev, Head of the Department of Methodology of Accounting and Reporting of the Ministry of Finance of Russia, regarding the future limit of fixed assets in accounting, noted the following * (1): "Now the limit for classifying property as fixed assets in accounting is 40,000 rubles (clause 5 of PBU 6 /01).The question is raised about waiving the limit altogether for accounting purposes.At the same time, the remaining criteria for classifying property as fixed assets will remain the same: the object must be intended for the production of products (performance of works, provision of services), its service life is more than 12 months, the property must not be intended for resale and capable of making a profit. The issue is still under consideration, so it is difficult to say whether such changes will be adopted and in what time frame."
Source: http://www.garant.ru/
In tax accounting, the main asset is recognized as property that is used in economic activity companies (not consumed as raw materials and sold as goods). Its useful life must be more than 12 months (clause 1, article 256, clause 1, article 257 of the Tax Code of the Russian Federation).
Since 2016, a new limit on the value of fixed assets has been in effect in tax accounting. OS will be considered property worth more than 100,000 rubles. (Federal Law of June 8, 2015 No. 150-FZ).
Items that cost $100,000 or less are considered materials.
Thus, with the adoption of the new law, companies will be able to take into account more costs at a time in the current period. These innovations improve the position of organizations, because income tax payers depreciate fixed assets, and "simplifiers" write them off in stages during the reporting year.
There is only one difference between accounting and tax accounting when forming the initial cost of fixed assets. In accounting, it includes interest on a loan raised for the acquisition of fixed assets, recognized as an investment asset (clause 7 of PBU 15/2008). Otherwise, the initial cost is formed in the same way (clause 8 PBU 6/01, clause 1 article 257 of the Tax Code of the Russian Federation).
Let me remind you that the initial cost of fixed assets is included in expenses through depreciation charges (clause 3, clause 2, article 253 of the Tax Code of the Russian Federation).
VAT can be deducted only for those fixed assets that will be used for transactions subject to this tax. Input VAT is deductible for any quarter in which three conditions are met (clauses 2, 6 of article 171, clauses 1, 1.1, 5 of article 172 of the Tax Code of the Russian Federation): the invoice was received from the supplier (contractor ); the purchased OS object or goods (works, services) purchased for its creation are taken into account; three years have not expired after the acceptance for accounting of the purchased asset or goods (works, services) purchased to create it.
VAT on fixed assets that will be used only in tax-free transactions is included in their cost in both accounting and tax accounting (clause 8 PBU 6/01, clause 2 article 170, clause 1 article 257 of the Tax Code of the Russian Federation ). If fixed assets will also participate in taxable transactions, then it is necessary to divide the tax into deductible and included in the cost of fixed assets.
Now I’ll tell you a little about accounting, although it will not change from next year. OS accounting is regulated by two main documents: Accounting Regulation “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n; Guidelines on accounting of fixed assets, approved by the Order of the financial department dated October 13, 2003 No. 91n.
In accounting, the cost criterion for fixed assets of the company is set by them in their accounting policy. In this case, the limit cannot be more than 40,000 rubles. That is, this indicator can, for example, be 30,000 rubles (paragraph 4, paragraph 5 of PBU 6/01 “Accounting for fixed assets”). Property that does not meet all these requirements is not included in fixed assets and is not depreciated. Its cost is reflected in the costs in accounting when it is transferred to operation.
In accounting, fixed assets are taken into account at their original cost. The initial cost of fixed assets is the sum of the organization's actual costs for the acquisition, construction and manufacture, minus VAT and other reimbursable taxes. Such expenses include:
paid in accordance with the contract to the supplier (seller), as well as for the delivery of the object and bringing it into a condition suitable for use;
costs for the implementation of work under the contract building contract and other contracts;
expenses for information and consulting services related to the acquisition of fixed assets;
customs duties and fees;
non-refundable taxes, state duty paid in connection with the acquisition of fixed assets;
remuneration paid to the intermediary organization through which the object was acquired;
other costs directly related to the acquisition, construction and manufacture of fixed assets.
When calculating the actual cost, general business and other similar expenses are not taken into account, except when they are directly related to the acquisition, construction or manufacture of fixed assets.
The indicated costs that form the initial cost are reflected in the accounting records in the debit of the account “Investments in”, subaccount 08-4 “Acquisition of fixed assets”, in correspondence with the credit of account 60 “Settlements with suppliers and contractors” (Instructions for applying the Chart of Accounts financial and economic activities of organizations, approved by the Order of the Ministry of Finance dated October 31, 2000 No. 94n).
The acceptance of fixed assets for accounting is reflected in the debit entry of account 01 "Fixed assets" in correspondence with the credit of the account, subaccount 08-4.
In accounting, fixed assets accounted for in the account or are depreciated.
Through depreciation, the entire initial cost of property classified as depreciable is written off (clauses 8 and 17 of PBU 6/01 “Accounting for fixed assets”)
Depreciation on fixed assets in accounting is charged from the 1st day of the month following the month in which the object was accepted for accounting (clause 21 PBU 6/01 "Accounting for fixed assets").
Depreciation is accrued until the cost of the object is fully repaid or until the object is deregistered (clause 21 PBU 6/01 “Accounting for fixed assets”). Accordingly, the depreciation charge ends on the 1st day of the month following the month of the full repayment of the value of this object or its deregistration (clause 22 PBU 6/01 “Accounting for fixed assets”).
During the useful life of an object, depreciation is not suspended. An exception is cases of transferring a fixed asset to conservation for a period of more than three months, as well as a period of restoration of an object lasting more than 12 months (clause 23 PBU 6/01 "Accounting for fixed assets").
Example
In January 2016, the organization purchased equipment related to the 4th depreciation group, worth 59,000 rubles. (including VAT - 9,000 rubles).
In the same month, the equipment was put into operation.
Further, in accordance with paragraph 18 of PBU 18/02, as depreciation is accrued, the resulting NVR and the corresponding IT are reduced, since the amount of monthly depreciation deductions is recognized in accounting, but there will be no expenses in tax accounting.
As a result of these operations, the account balance will be equal to zero, which confirms the correctness of the calculations and the application of PBU 18/02.
Increased since 2016 minimum size value, which allows you to attribute property to fixed assets in tax accounting. At the same time, in accounting, the value of this indicator remained the same. As a result, low-cost objects in NU and BU are now reflected differently, and this raises questions when applying PBU 18/02 (see ""). In this article, we will explain how to account for temporary differences, as well as deferred tax liabilities and assets.
Starting from January 2016, low-value fixed assets are reflected in accounting and tax accounting in different ways.
Used in tax accounting new edition paragraph 1 of Article of the Tax Code of the Russian Federation, according to which fixed assets are recognized as means of labor with an initial value of more than 100 thousand rubles. Accordingly, cheaper objects do not belong to fixed assets, and their cost is written off as current expenses. Recall that this distinction applies to property that was put into operation on January 1, 2016 and later (see "").
Accounting rules allow reflecting fixed assets, the initial cost of which does not exceed the established limit, as part of inventories. The limit is 40 thousand rubles (clause 5 PBU 6/01 "Accounting for fixed assets"). This means that objects up to 40 thousand rubles can be taken into account in one of two ways: either as fixed assets or as inventories. As for property worth 40 thousand rubles or more, there is no choice for him - in any case, it is reflected as a fixed asset.
For clarity, we have compared in the table the rules according to which, from 2016, fixed assets should be taken into account in tax and accounting.
How do the rules for accounting for fixed assets in force in NU and BU compare
|
The initial cost of the object |
How to reflect in tax accounting |
How to reflect in accounting |
|---|---|---|
|
up to 40,000 rubles |
The organization has the right to choose one of two ways: Include in the inventory and write off to current expenses during commissioning; |
|
|
from 40 000 rub. up to 100,000 rubles inclusive |
write off to operating expenses during commissioning |
include in fixed assets and depreciate |
|
over 100,000 rubles. |
include in fixed assets and depreciate |
include in fixed assets and depreciate |
For each object that is reflected differently in accounting than in tax accounting, it is necessary to show the difference. Such a requirement is established in PBU 18/02 “Accounting for corporate income tax settlements”.
This applies to all, without exception, fixed assets, the initial cost of which falls in the range from 40 thousand rubles to 100 thousand rubles inclusive. Also, temporary differences appear if in the accounting of the company objects worth less than 40 thousand rubles are reflected in fixed assets, and not in the inventory.
Since when reflecting a low-value fixed asset in tax accounting, the initial cost is written off immediately, and in accounting gradually through depreciation, the “tax” profit is less than the “accounting” one. Therefore, the temporary difference is taxable. There is a deferred tax liability (IT), which is shown on the debit of account 68 and the credit of account 77. The value of IT is equal to the taxable temporary difference multiplied by the income tax rate (20%).
When calculating monthly depreciation, on the contrary, the “tax” profit exceeds the “accounting” one, because depreciation deductions are made in accounting, but they are not in NU. This creates a temporary difference that is deductible. It generates delayed tax asset(SHE), which is shown in the debit of account 09 and the credit of account 68. The value of SHE is equal to the deductible temporary difference multiplied by the income tax rate.
Example 1
In February 2019, a trade organization acquired a fixed asset with an initial cost of 86,400 rubles. and a useful life of 4 years (which is 48 months). In the same month, the object was taken into account and put into operation.
In accounting, the object is reflected as a fixed asset. According to the accounting policy for accounting purposes, it is applied linear method depreciation charges. The accountant determined that the annual depreciation rate is 25% (100%: 4 years). Accordingly, the annual depreciation amount is 21,600 rubles (86,400 rubles x 25%), and the monthly amount is 1,800 rubles (21,600 rubles: 12 months).
DEBIT 01 CREDIT 08
- 86 400 rubles. - the main asset is taken into account.In tax accounting, the initial cost is fully written off as current expenses. As a result, a taxable temporary difference in the amount of RUB 86,400 was created.
The accountant made the posting:
DEBIT 68 CREDIT 77
- 17,280 rubles (86,400 x 20%) - IT is reflected.In the period from March 2019 to February 2023 (48 months in total), the accountant calculates depreciation on a monthly basis and makes the following entry:
DEBIT 44 CREDIT 02
- 1 800 rubles. - depreciation charged.This results in a deductible temporary difference of RUB 1,800. In this regard, monthly posting is done:
DEBIT 77 CREDIT 68
- 360 rubles (1,800 rubles x 20%) - IT is repaid.At the end of its useful life, it is fully redeemed.
It is possible that the company will sell or liquidate the fixed assets before the end of its useful life. In this case, both taxable and temporary differences will remain partially outstanding. In such a situation, the deferred tax liability and deferred tax asset should be written off to account 99.
Example 2
In February 2019, a trade organization acquired a fixed asset with an initial cost of 90,000 rubles. and a useful life of 2 years (which is 24 months). In February 2019, the facility was taken into account and put into operation.
In accounting, the object is reflected as a fixed asset. According to the accounting policy for accounting purposes, the straight-line method of depreciation is used. The accountant determined that the annual depreciation rate is 50% (100%: 2 years). Accordingly, the annual amount of depreciation is 45,000 rubles. (90,000 rubles x 50%), and monthly - 3,750 rubles (45,000 rubles: 12 months).
The property was sold in June 2019.In February 2019, the accountant made the entry:
DEBIT 01 CREDIT 08
- 90,000 rubles. - the main asset is taken into account.In tax accounting, the initial cost is fully written off as current expenses. As a result, a taxable temporary difference in the amount of RUB 90,000 was created. The accountant made the posting:
DEBIT 68 CREDIT 77
- 18,000 rubles. (90,000 x 20%) - IT is reflected.In the period from March to May 2019 (3 months in total), the accountant calculates depreciation on a monthly basis and makes the following posting:
DEBIT 44 CREDIT 02
- 3 750 rubles. - depreciation charged.This creates a deductible temporary difference of RUB 3,750. In this regard, monthly posting is done:
DEBIT 77 CREDIT 68
- 750 rubles (3,750 rubles x 20%) - IT is repaid.At the time of the sale of the object, the value of the IT has reached 15,750 rubles. (18,000 rubles - (750 rubles x 3 months)). The accountant made the posting:
DEBIT 77 CREDIT 99
- 15 750 rubles. - written off IT
Fixed assets are buildings, structures, equipment, pieces of furniture, etc., the useful life of which for accounting purposes is more than a year and the initial cost is from 40,000 rubles. At the same time, in tax accounting, fixed assets in 2016 should have a minimum value of 100,000 rubles. Since 2016, the fixed assets cost limit has been increased from 40,000 to 100,000 rubles (clause 1 of article 256 of the Tax Code of the Russian Federation), which means that tax differences may arise in accounting. If the object costs more than 40 thousand, but less than 100 thousand, in accounting, the costs of fixed assets will be written off during the life of the asset by depreciation, and in the tax system, this object does not apply to fixed assets.
The procedure for recording transactions related to fixed assets in accounting is regulated by PBU 6/01. The accounting unit of fixed assets is an inventory item. When purchasing one or another item of property related to fixed assets, the company reflects it in the debit of account 08 “Investments in fixed assets". Next, commissioning takes place (Debit 01-Credit 08), at this moment an inventory card of the OS object (form OS-6) is started. From this moment on, the property is on the balance sheet of the organization, and from the month following the month of putting the fixed assets into operation, depreciation begins to accrue on it.
The depreciation of fixed assets is calculated based on the initial cost of fixed assets, that is, on the actual costs of the organization for the acquisition, construction and manufacture of this object, with the exception of the value added tax paid on it.
In this regard, the useful life of the OS object is important. His company can determine independently based on the expected life of the facility, its planned physical deterioration, depending on the operating conditions, as well as legal and other restrictions on its use (for example, the lease term).
Depreciation in accounting can be charged in one of four ways: linear, declining balance, write-off of the value by the sum of the numbers of years of the useful life and write-off of the cost in proportion to the volume of products (works).
Under the straight-line method, the monthly depreciation expense is determined by dividing the cost by the number of months in the useful life of the item. This depreciation method is the simplest and most convenient, and therefore the most widely applicable.
The diminishing balance method is a method accelerated depreciation fixed assets, which allows you to write off most of the cost of the object at the very beginning of its operation. At the same time, the useful life of fixed assets does not decrease, however, by the end of it, depreciation deductions become minimal. This method involves determining the monthly depreciation charge based on the residual value of fixed assets at the beginning of the year, the depreciation rate based on the useful life (if the life of fixed assets is 5 years, then the amount of depreciation of fixed assets is 20%, i.e. formula: 100%: 5 ) and an accelerating factor, which can be no higher than 3.
The depreciation charge in this case is calculated by the formula:
Co x K x Ku / 100, where
Co - the residual value of the object;
K - wear rate;
Ku - depreciation acceleration coefficient.
Example
The OS was purchased at a cost of 120,000 rubles. The term of operation is 5 years. The acceleration factor in the organization is defined at level 2.
For the first year, the monthly depreciation will be:
(120,000 rubles x 20% x 2): 12 \u003d 4,000 rubles, where 120,000 is the cost of fixed assets, 20% is the amount of depreciation of fixed assets, 2 is the acceleration factor, 12 is the number of months in a year. The annual amount of fixed assets will be 48,000 rubles.
For the second year:
((120,000 rubles - 48,000 rubles) x 20% x 2): 12 \u003d 2400 rubles. The annual amount will be 28,800 rubles.
For the third year:
((120,000 rubles - 48,000 rubles - 28,800 rubles) x 20% x 2): 12 \u003d 1440 rubles. per month or 17,200 per year.
Further, the calculation is carried out according to a similar principle. Moreover, it should be noted that the residual value OS for the purposes of calculating the formula can be not at the beginning of the year, but at the beginning of each month - according to the same principle. Then the depreciation amount will gradually decrease every month, however, the calculation will then be a little more laborious.
With the method of calculating depreciation at cost by the sum of numbers of years of useful life, the amount of depreciation is equal to the product of the original cost and the ratio of the remaining number of years of operation to the sum of numbers of years of useful life.
Example
Let's use the data from the previous example:
The sum of the numbers of years of useful life is 15 (1+2+3+4+5).
In the first year operation, the depreciation amount will be equal to:
120 000 rub. x (5/15) = 40,000 rubles.
For the second year:
(120,000 rubles - 40,000 rubles) x (4/15) \u003d 21,333 rubles.
For the third year:
(120,000 rubles - 40,000 rubles - 21,333 rubles) x (3/15) \u003d 11,733 rubles, etc.
As you can see, in this case, the amount of depreciation for each subsequent year also gradually decreases.
Writing off the cost in proportion to the volume of production is a method that, as its name implies, allows you to directly link the amount of depreciation with the volume of sales. The depreciation charge for each specific period in this case is simply a certain conditional percentage of the initial cost of the object. A is determined given percentage based on the actual volume of products issued with the help of this OS for a specific period, to the initial estimated volume of the same products. In this situation, each subsequent amount of depreciation of fixed assets can be either less or more than the previous amount - everything will depend only on the success of the company and its sales volumes. As a rule, this method of depreciation is chosen by companies with a seasonal nature of work.
Regardless of the method, depreciation is charged monthly, on the credit of account 02, in the debit of cost accounts 20, 23, 25, 44, which in turn form the cost products sold or services in the organization as a whole. That is, the write-off of the value of the fixed asset affects the indicator financial activities according to accounting data at the end of each month, as well as the reporting period as a whole.
The amount of income tax or simplified tax with the USN-15% is not affected by the depreciation of fixed assets in accounting. Tax accounting for fixed assets is carried out according to slightly different rules, although general principle writing off the cost of fixed assets over a certain period is maintained.
