Transfer of equipment installation in 1s 8.2. How to install purchased equipment

Vladimir Ilyukov

Acceptance for accounting and commissioning of fixed assets (OS) is a fairly common task for accountants. With the release of version 3.0.45, we can talk about the presence in 1C Accounting 8 of two ways to put the OS into operation: normal (three-stage or two-stage) and simplified (one-stage). Normally, you need to draw up at least two documents (registrar) and two reference books. In the simplified one, it is enough to register one registrar. In the user's working database, he will simultaneously reflect the receipt, commissioning and fill in the "Fixed Assets" directory.

Today, March 15, 2017, I am publishing this article and suddenly I find that 1C is ahead of me. Here's a shame! Literally two days ago, on March 13, 2017, its author published an article on the same topic. Here is the link http://buh.ru/articles/documents/54524/. Read it, it is quite possible that you will find there what I missed to say or said not very clearly. If, that at the end of the article, in the reviews, you can leave your comment or question.

The simplified method is useful for any organization that acquires non-current assets from time to time. It will be especially in demand among small businesses, individual entrepreneurs, lawyers and notaries.

To focus on the features of the simplified method, we recall that the simple accounting method consists of three or two successive stages, steps.

The first. At this step, the asset is entered into accounting records (BU). It is registered by the same registrar, to which two links are provided in the configuration: “ Purchases > Purchases > Receipt (acts, invoices)> operation type Equipment" and " Fixed assets and intangible assets > Receipt of fixed assets > Receipt of equipment". In the process of posting, a posting is created to the debit of sub-account 08.04.1 “Acquisition of components of fixed assets”. We will talk about it a little later.

Second. Formation of the initial (accounting) cost of the purchased OS. In tax accounting (NU, Art. 257 Tax Code of the Russian Federation) and in accounting (BU, PBU 6/01) algorithms for assessing non-current assets are somewhat different. The general thing is that the accounting value consists of the costs of acquiring a non-current asset, its construction, delivery and bringing it to a state in which it can be used for its intended purpose. The type of registrars used is determined by the cost type.

Third. After all preparatory actions are completed with a non-current asset, and it is ready for its intended use, this event is reflected in the information base by the registrar " Fixed assets and intangible assets > Receipt of fixed assets > Accounting for fixed assets". In the process of conducting it, it generates a posting from the credit of subaccount 08.04.1 “Acquisition of components of fixed assets” to the debit of subaccount 01.01 “Fixed assets in the organization”.

The second step may be missing and the three-stage method turns into a two-stage one: it is a little simpler, but not very much. The fact is that at the first step, you still have to describe the non-current asset in the "Nomenclature" directory as equipment. This is due to the fact that it is attached as a subaccount on subaccount 08.04.1 “Acquisition of fixed asset components”. It should also be noted that before performing the third step, the non-current asset also needs to be described, but already in the Fixed Assets directory.

For many years, many of us have become accustomed to the three-stage scheme for commissioning non-current assets in 1C. However, with the advent of a one-stage method, the process of taking into account OS in 1C 8.3 has been significantly simplified.

Simplified acceptance for OS accounting in 1C 8.3

Simplified, one-stage commissioning combines the registration procedure (posting to the debit of sub-account 08.04) and subsequent commissioning. The latter is reflected by an entry in the debit of sub-account 01.01.

The one-step method is easier and more convenient. At the same time, it does not replace the simple, three-step (two-step) method. The one-stage method is reduced to the design of one document, to which there are two links: “ Fixed assets and intangible assets > Receipt of fixed assets" and " Purchases > Purchases > Receipt (acts, invoices) > transaction type Fixed assets».

To implement the one-stage scheme, the developers of the 1C company attached internal sub-accounts to account 08.04 "Acquisition of fixed assets":

sub-account 08.04.1 "Acquisition of components of fixed assets". It is used in the usual scheme for accepting fixed assets for accounting. Analytics is conducted in the context of the elements of the "Nomenclature" directory.
subaccount 08.04.2 "Acquisition of fixed assets". It is used in a simplified scheme for accepting fixed assets for accounting. Analytics is conducted in the context of the elements of the directory "Fixed assets".

Account 08.04 "Acquisition of fixed assets" has become a group account and therefore cannot be used in postings. Instead, now in the usual scheme, subaccount 08.04.1 “Acquisition of components of fixed assets” is used.

In the registrar "Receipt (acts, invoices)", the list of types of operations, the developers have replenished with one more, this is "Fixed assets". It should be chosen when a one-step method is applied.

In the one-stage method, the accounting value of a non-current asset is not formed from additional costs. It is assumed that they are not. Therefore, it is simply set equal to the price paid to the supplier, but with the following caveat. Value added tax payers accept input VAT for deduction. On the contrary, non-payers of VAT (for example, the simplified tax system) include input VAT in the book value.

Consider an example in which one server is accounted for both in the BU and in the NU, and the other is accounted for only in the BU.

The organization Uchet OS LLC bought the Team Server R3-E52 server for 177,000 rubles, incl. VAT 27,000 rubles and Team Server R2-E52 for 82,600, incl. VAT 12600 rubles. They must be taken into account as OS. There are no additional costs. The initial cost is equal to the cost of their purchase from the supplier.

We will assume that the prepayment has already been made. Opening a new registrar Purchases > Purchases > Receipt (acts, invoices)". In the form that opens, click on the "Receipt" button and select the "Fixed Assets" operation.

In the column "Fixed asset" with the hands from the keyboard we drive in the name of our server. The registrar will instantly detect that there is no such server in the infobase and immediately offer to create it. We agree with this proposal.

As a result, without opening the "Fixed Assets" directory, a new element will be created in it. The data in the details card is automatically transferred from the registrar when it is saved. In the process of posting, it creates the following postings.

We note that subaccount 08.04.2 “Acquisition of fixed assets” was used in transit. First, both servers are accounted for by the debit of sub-account 08.04.2 “Acquisition of fixed assets”. Then, the same document forms a posting to the debit of subaccount 01.01 “Fixed assets in the organization”.

Let's comment on lines Nos. 3-4. The entry on line 3 registers in the infobase an event on the commissioning of the Team R2-E52 server. Moreover, this entry is reflected in the accounting records and in the NU. Then, by record No. 4, the Team R2-E52 server is removed from the NU. Ultimately, it is taken into account only in the BU.

The reason for this behavior is quite understandable. The accounting cost of the Team R2-E52 server did not exceed 100,000 rubles. Therefore, it does not apply to depreciable property, with paragraph 1 of Art. 256 Tax Code of the Russian Federation. If so, then at NU, the cost of the Team R2-E52 server cannot be attributed to income tax expenses by writing off monthly or seasonally accrued depreciation. Nevertheless, they can be recognized as expenses, but in a different way. They can be taken into account as part of material expenses, and in full amount at the time of registration of a non-current asset in operation, sub. 3 p. 1 art. 254 Tax Code of the Russian Federation.

It is precisely this norm of the legislation that was reflected in the document. This is easy to verify if you open the Team Server R2-E52 server card on the NU Details tab.

It can be seen that the cost of the Team Server R2-E52 server is included in the material costs at the date of its commissioning. We emphasize: it is turned on automatically.

The registration of the Team R3-E52 server happened quite differently. The entry in line No. 6 registered the fact of acceptance for accounting of fixed assets with an accounting value of 150,000 rubles in both accounting and NU. At the same time, the document takes into account that the Team Server R3-E52 is a depreciable property. Therefore, the cost of acquiring it in NU can be taken into account in expenses as depreciation is accrued. Note that this fact is also automatically noted in the "Fixed Assets" directory, on the "NU Information" tab.

Of course, if there is a need, then some details can be edited as needed.

Let us formulate the most important advantages and limitations of a simplified, single-stage input method.

Advantages of one-stage acceptance for OS accounting in 1C 8.3

Receipt and commissioning are carried out in one document.
There is no need to describe non-current assets in the form of equipment in the Nomenclature reference book.
In the "Fixed Assets" reference book, a new element is created automatically without opening its details card. In the future, of course, you can open it and edit it if necessary.
By the value of the book value, the document automatically recognizes the "Procedure for inclusion in the composition of expenses" in NU. In the DOS mode for depreciable property, it is set equal to "Depreciation". For non-depreciable property, equal to “Inclusion in expenses upon acceptance for accounting”. On the contrary, in the STS regime for depreciable property, the procedure is set equal to “Include in depreciable property”. For non-depreciable property equal to "Include in expenses".
In the reference book "Fixed Assets" the tab "Additionally" has been eliminated. The details located on it have been moved to the "Main" tab, to the "Information for the inventory card" subsection. In this subsection, it is very important to pay attention to the field "Date of issue (construction)". The value in this field in certain cases affects the calculation of the transport tax. As conceived by the developers, such a deployment will remind users of the need to fill in this attribute when describing vehicles.

Limitations of one-stage acceptance for OS accounting in 1C 8.3

It is not possible to attribute additional costs to an increase in accounting value.
The useful life is set the same in both BU and NU. It is impossible to change it.
Both in the BU and in the NU the linear depreciation method is automatically set. It is impossible to change it.
It is not possible to set a seasonal depreciation schedule.
There is no possibility to take into account the depreciation premium.
Accelerated depreciation of fixed assets is unacceptable, since the special coefficient is set equal to one. It's impossible to change.
It is not possible to set the “Procedure for inclusion in expenses” to “Do not include in expenses”.
Does not allow to receive non-current assets in leasing.

Those who apply the simplified tax system and have established income reduced by the amount of expenses as a taxable base have another very useful feature of the one-stage method. First, we recall that the registrar "Acceptance for accounting of fixed assets", on the tab "Tax accounting (STS)" has a very important tabular part.

If the user does not want to overpay tax under the simplified tax system, he must remember to manually indicate the date of payment and the amount of payment for a specific fixed asset.

It is impossible to rest on the fact that the payment was actually reflected in the information base by the corresponding document. The document "Acceptance for OS accounting" does not "see" this. Therefore, if you do not reflect the date and amount of payment, the program will assume that there was no payment and the cost of a non-current asset will not be taken into account when forming the taxable base in connection with the application of the simplified tax system.

If you use the one-stage scheme, then the payment registered in the database will be detected and automatically reflected in the accumulation register "Registered payments for fixed assets (STS)". The corresponding entry in the specified register is created by the document “Receipt (act, invoice)”, if there was an advance payment. Otherwise, this entry will be created by the "Debit from the current account" registrar, entered on the basis of the previously conducted registrar "Receipt (act, invoice)".

It has already been noted above that if a non-current asset is put into operation in a one-stage way, then in the future it is impossible for it to change a special coefficient or set a depreciation schedule. This begs the question, is it possible to suspend depreciation? Yes, depreciation can be suspended. Then after some time it can be resumed. There is a standard procedure for this in the configuration.

Thus, if the limitations listed above are not important, then it is advisable to use a simplified OS commissioning scheme in the 1C Accounting 8.3 program. Often it turns out to be simpler and less laborious than the usual scheme.

Previous articles on this topic.

Fixed assets is the property that is used as a means of labor for more than 12 months, with a value of 100,000 rubles or more.

Accounting for fixed assets in 1C 8.3 is 100% automated. First, in 1C, Accounting for the OS is drawn up. Then they are taken into account and assigned an inventory number.

The developers of 1C: Accounting 3.0 reduced this operation to the execution of one document - “Receipt (acts, invoices)” with the type of operation “Fixed assets”. In this case, you don't need to create . All postings for both receipt and acceptance for accounting are created by one document - receipt.

Consider step-by-step instructions for accounting for OS in 1C 8.3.

In the menu "Fundamental assets and intangible assets" select the item "Receipt of fixed assets" and create a new document.

In the header, you must specify the organization, counterparty and contract. Set up how depreciation and VAT expenses are reflected. If you are going to rent out the object in the future, mark it with the appropriate flag.

In the tabular part of the document, list the necessary fixed assets. Remember that if you buy several identical objects (for example, 3 machines), then in the "Fixed" funds directory and in this tabular section you should have 3 different positions with different inventory numbers.

The tabular part also indicates VAT, accounts (accounting, depreciation, VAT) and service life in months.

Or watch the video:

OS depreciation in 1C 8.3

Consider depreciation using the month-end closing as an example. In the "Operations" menu, go to the "Closing of the month" item.

Please note that setting up rules and depreciation methods is configured in . Depreciation is calculated every month, starting from the month following the acceptance of fixed assets for accounting.

When performing a routine operation for depreciation and depreciation of fixed assets, a transaction was generated with the amount of 2950 rubles. In the settings, the straight-line method of depreciation is specified. The lathe in our example has a lifespan of 60 months. Depreciation is calculated by the cost of fixed assets divided by the useful life. Everything was calculated correctly.

An example of depreciation is discussed in this video:

Installation (assembly) of the received equipment

Now that all the necessary components are in stock, you can start assembling (installing) the equipment. You can easily do this in 1C 8.3 using the document Transfer of equipment for installation: OS and NMA - Transfer of equipment for installation:

Let's create a new document and move on to filling out the header:

Construction object – specify the OS that will be obtained during the build process;
Cost account – account of the construction object;
Cost item – indicate an item for accounting for construction costs;
Organization – specify the desired one (if there are several);
Stock – specify the warehouse, equipment will be decommissioned from it.

Let's press Run and close. Let's see what postings the document made: the program 1C 8.3 Accounting 3.0 generated the correct postings - Dt 08.03 Kt 07 transfer of equipment for installation .:

If the installation (assembly) of the OS from components takes place on the side

There are cases when the installation (assembly) of the OS from components takes place on the side. Then these expenses are documented in 1C 8.3 with the document Receipt: Purchases - Receipt (acts, invoices). The document is created in the same way as at the stage of purchasing components, while choosing the type of operation Equipment:

We are interested in bookmark Services. Here we add a new line, where we indicate the name of the service. Be sure to indicate the cost account 08.03 and indicate the construction object in the first subaccount:

After the document is completed, we will evaluate what movements the 1C 8.3 program has generated. We see that assembly services are included in the initial cost of the OS:

Acceptance of the collected OS for accounting

After all costs have been collected on account 08.3, in the 1C 8.3 database it is necessary to take the collected OS into account. Let's move on: OS and NMA -:

Organization – select the required one from the directory (if there are several of them);
Event – specify the OS event. For example, Acceptance for accounting with commissioning;
MOL – indicate the materially responsible person;
OS location – specify the storage location from the reference. Divisions:

Type of operation – specify the type of operation. In this example - Construction object;
Method of entry – OS receipt method;
Construction object – indicate our object of construction;
Stock – where the equipment is stored;
Check – the one where the equipment is taken into account.

If everything is filled in correctly, then after pressing Calculate the amounts the 1C 8.3 program will automatically generate the initial cost of fixed assets for BU and NU. This amount will be debited from the debit of the account on 08.03:

Let's go to the tab Fixed assets. The table of the document is not yet filled in here. To fill it, you need to create an OS:

Let's go to the Fixed assets directory by clicking on the Fixed asset field in the tabular section. Add a new element there by clicking Create:

Most of the details will be filled in after the OS is accepted for accounting, so for now we will fill in only the name and accounting group:

Click Save and Close. Let's select a new OS in the accounting acceptance document:

accounting account;
Accounting procedure;
Depreciation account;
Method of reflection of depreciation expenses;
Useful life:

Also, by analogy, fill in the required fields, on the tab Tax accounting:

Post the document by clicking Spend. Let's see what postings the 1C 8.3 program generated. We see that the OS from the components in 1C 8.3 has been successfully taken into account.

From the document of acceptance for accounting in 1C 8.3, you can also print the OS Acceptance and Transfer Act:

We can also form a "turnover" to make sure that all actions are correct: Reports - Turnover balance sheet:

We see that on 07 and 08.03 the accounts were closed, and in 1C 8.3 on 01.01 a new operating system assembled from components appeared in the debit:

Fixed assets are the property that is used as a means of labor in the production of goods, the provision of services, or the performance of work for more than a year.

Please note that since the beginning of 2016, the minimum cost of OS has become one hundred thousand rubles. In accounting, this amount is forty thousand rubles.

In this article, we will consider all options for the receipt of fixed assets and equipment in 1C 8.3 Accounting.

The purchase of fixed assets can be formalized in the 1C Accounting 3.0 program with the document “Receipt (acts, invoices)” by selecting the appropriate type (“equipment” or “fixed assets”).

For convenience, this document is also in the menu "Fundamentals and Intangible Assets" in the form of two items with already established types: "Receipt of fixed assets" and "Receipt of equipment".

A document with the type "Fixed assets" is needed to account for those assets that do not require installation and additional costs.

In the latest editions of 1C Accounting 8.3 (starting from 3.0.45), when using this type of operation, you do not need to additionally create a document "". All postings are made by receipt with the type of operation "Fixed assets", which greatly simplifies the life of accountants.
The type of operation "Equipment" implies the purchase on accounts: 08.04.1 and 07. The equipment received on account 07 requires further installation. The equipment that was received on account 08.04 does not require installation, and in the future should be taken into account. VAT is reflected in the account on 19.01.

In our example, we will consider the receipt of fixed assets, since this functionality is new. To do this, in the menu "Fundamental assets and intangible assets" select the item "Receipt of fixed assets". In the opened list form, create a new document.

As you can see, he combined the details of receipt and acceptance for accounting.

Fill in the header of the document of the counterparty and the contract. The method of reflecting expenses for will be filled in automatically, but if desired, it can be adjusted. You can also specify the location of the OS and the financially responsible person, but these fields are not mandatory. In the case when this object will be rented out, you must set the appropriate flag.

It is very convenient to create a new fixed asset directly from the tabular part of this document. For the created object, the OS accounting group will be set in accordance with the value specified in the header. The depreciation group is filled in when the document is written, with the value corresponding to the specified service life.

Postings for posting OS in 1C

Swipe the document. All his movements will be displayed in postings. In our case, there will be three wires:

Dt 08.04.02 - receipt of fixed assets
Dt 01.01 - acceptance of fixed assets for accounting
Dt 19.01 - VAT

VAT upon receipt of fixed assets

In this example, there was a posting for VAT, since the document parameters indicate that it is not included in the cost. To change this setting, go to the document header using the appropriate hyperlink and set the "VAT included in the price" flag. Then, when posting a document, there will be no movement on account 19.01.

In the purchase book, VAT will be reflected only after this document is.

If the reflection of the receipt was made by a document with the type of operation "Receipt of equipment", then it is additionally necessary to take the fixed asset into account. This document is located in the menu "FA and intangible assets" item "Acceptance for accounting of fixed assets". We will not consider filling out this document, since we filled out all the necessary data, both for receipt and for accounting, using the type of operation “Receipt of fixed assets”.

Registering an invoice

Register an invoice for this document. To do this, in the lower part, enter its number, date and click on the "Register" button.

See also the video on how to arrange the commissioning of the OS in two steps - first receipt, and then acceptance for accounting:

The subsystem of accounting for fixed assets (OS) in "1C: Accounting 8" edition 3.0 is constantly evolving. This is due both to innovations in legislation and to an increase in the level of automation, including simplified OS accounting. About what settings you need to make in the program for accounting for fixed assets, how to effectively use standard documents of the accounting system to reflect certain business transactions, what is simplified accounting for fixed assets, and when it can be used - read the article by 1C experts.

To account for fixed assets in 1C: Accounting 8, a special subsystem is intended - a set of software tools and data that provides full-fledged accounting and tax accounting of fixed assets in an enterprise in accordance with legal requirements.

Thanks to the flexible settings and capabilities of the OS accounting subsystem in 1C:Accounting 8 (rev. 3.0), you can manage the OS functionality: from completely disabling it to the most efficient use of all program resources, including simplified methods of OS accounting.

Settings...

... functionality and accounting options

To account for transactions with fixed assets, you must enable the appropriate functionality of the program. In the shape of Functionality (Main - Settings - Functionality) on the tab OS and NMA flag should be set fixed assets. In this case, a section appears in the sections panel OS and NMA, where the user gets access to all operations with fixed assets that are supported in "1C: Accounting 8" (rev. 3.0).

Accounting for the cost of acquiring finished fixed assets is carried out not only in value terms, but also in kind. Depending on the program settings, you can organize additional accounting by warehouses (in quantitative or quantitative terms).

This possibility is set in the program before the start of accounting in the form Inventory accounting(Fig. 1), which is accessed from the section Administration (Accounting settings - Setting up a chart of accounts - By item, lots and warehouses (by quantity and amount)).

Rice. 1. Set up inventory accounting

Additionally, you can enable accounting of material assets (including equipment for installation and non-current assets) by batch, that is, various documents registering the receipt of these valuables at the warehouse.

Stock settings are also available directly from Chart of Accounts(chapter The main thing) by hyperlink Chart of accounts setup.

... accounting policies

Starting accounting in the program, you should decide on the accounting policy of the organization. For fixed assets, you must specify the depreciation method in accounting and tax accounting.

In accounting, depreciation of fixed assets can be calculated in one of the following ways (clause 18 of PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n):

linear way;
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life;
method of writing off the cost in proportion to the volume of products (works).

At the same time, one of the methods for calculating depreciation for a group of homogeneous fixed assets is applied during the entire useful life of the objects included in this group. It means that:

organizations can apply different methods of depreciation to different groups of fixed assets;
the method of depreciation applied to a specific fixed asset object is not subject to revision and change.

That is why in "1C: Accounting 8" the depreciation method in accounting is indicated in relation to a specific OS object (a group of objects of the same type) when accepting it (them) for accounting. In the information register Accounting policy(chapter The main thing), where key accounting parameters are set
which accounting policy, the depreciation method is not named. However, in printed form Accounting policy for accounting By default, it is prescribed that the straight-line method is used for depreciation of fixed assets for all OS objects. If the organization uses other methods of depreciation, then they must be indicated in printed form by editing the proposed file.

For the purposes of income taxation, depreciation can be charged on a straight-line or non-linear basis (Article 259 of the Tax Code of the Russian Federation), while:

the depreciation method is established by the taxpayer independently in relation to all objects of depreciable property and is reflected in the accounting policy for tax purposes;
from the beginning of the year, it is possible to change the depreciation method, which will be applied to all fixed assets and intangible assets, regardless of the date of their acquisition (it is allowed to switch from the non-linear method to the linear method no more than once every 5 years).

In "1C: Accounting 8" (rev. 3.0), the selected depreciation method is indicated in the form of income tax settings ( Main - Taxes and reports - Income tax).

note that for depreciable property included in depreciation groups 8-10, the straight-line method is always applied regardless of the accounting policy setting (clause 3, article 259 of the Tax Code of the Russian Federation).

... tax accounting of fixed assets

Tax accounting of individual OS objects has some peculiarities. To reflect information on state registration and deregistration:

vehicles - a register of information is intended Registration of vehicles(chapter References - Transport tax);
land plots - information register Registration of land plots(chapter References - Land tax).

If the organization has objects whose taxation procedure for property tax differs from that established for the organization as a whole, then such objects must be indicated in a special register of information (section Reference books - Property tax - Objects with a special taxation procedure).

To set up the reflection in the accounting of expenses for property tax, transport tax and land tax, the program uses a periodic register of information Ways to reflect tax expenses(chapter Directories - Taxes).

By default, an entry is entered in this register corresponding to the allocation of tax amounts (advance tax payments) for all fixed assets to the debit of account 26 “General business expenses” for the cost item property taxes.

If such a method of reflection corresponds to the method fixed in the accounting policy of the organization for the purposes of accounting and tax accounting, then it is enough to indicate in the register the unit to which the expenses relate. If the accounting policy provides for a different account for accounting for expenses for transport tax, land tax or property tax, then you can make changes to the existing entry, or enter a new entry in the register with a later effective date.

Directory "Fixed assets"

A directory is intended to store a list of fixed assets and information about them. fixed assets(once-
affairs Directories - Fixed assets and intangible assets - Fixed assets). Information about the fixed asset is filled in when the fixed assets object is accepted for accounting and may change during operation. Starting from version 3.0.45 of the program, the lookup element form fixed assets(OS card) is optimized and contains bookmarks: The main thing, BU information, NU information, as well as BU depreciation and NU depreciation if the object is depreciated in accounting and tax accounting.

All necessary details are filled in by the user only on the tab The main thing(here is also a group of details Information for the inventory card), and the rest of the bookmarks are filled in the program automatically.

When a fixed asset is put into operation, it is automatically assigned an inventory number. In "1C: Accounting 8" (rev. 3.0), the directory can be filled in with a group of fixed assets of the same type, differing only in inventory numbers, by clicking the button Bulk addition(Fig. 2).

Rice. 2. Group creation of OS

In the form that opens, you must specify:

the code from which the numbering will start;
the number of elements to be created;
name of fixed assets.

You can also fill in other information that is common to the objects you add.

Group addition of directory elements is performed by clicking the button Create. All elements will have the same names and contain the information specified in the fields of the group adding form. To quickly fill out OS accounting documents ( Acceptance for OS accounting, Moving OS, OS upgrade, OS transfer etc.) by fixed assets of the same type with the same names, you must enter at least one such object in the tabular section (button Add). Then on the button Fill in - By name the list of fixed assets will be automatically filled with objects that have the same name as the one originally entered.

Documents of the fixed assets accounting subsystem

For the purposes of accounting and tax accounting in the "life cycle" of fixed assets, the following main stages can be distinguished:

formation of the initial cost of the object;
acceptance of the object for accounting;
operation of facilities (depreciation, transfer from one unit to another, transfer of an object for rent, change in the value of an object based on the results of revaluation, completion, modernization, partial retirement, etc.);
disposal of an object from accounting in connection with the transfer, write-off or for other reasons.

The listed events in "1C: Accounting 8" edition 3.0 are registered (with a few exceptions) by standard documents of the OS subsystem, which are accessed from the section OS and NMA.

At the same time, using the same document, you can reflect different business transactions. For example, document Receipt (act, invoice) with type of operation Equipment allows you to account for the receipt of fixed assets in the following ways:

from the supplier for a fee:
from legal entities and individuals free of charge;
from the founder (participant of the company) as a contribution to the authorized capital;
from a member of the company in order to replenish net assets.

The choice of the method of receipt is determined by the requisite Account for accounting for settlements with a counterparty specified in the form Calculations, which is accessed via the hyperlink of the same name (Fig. 3).

Rice. 3. Reflection of the gratuitous receipt of the OS object

Thus, as the account for accounting for settlements with the counterparty, you should specify the account:

60.01 "Settlements with suppliers and contractors" (or, for example, 76.05 "Settlements with other suppliers and contractors"), if the asset was received from the supplier for a fee;
98.02 “Grant-free receipts”, if fixed assets are received free of charge from a third-party counterparty;
75.01 "Settlements on contributions to the authorized (reserve) capital", if fixed assets are received as a contribution to the authorized capital. It is now possible to reflect the debt of participants on contributions to the authorized capital by a special document Formation of the authorized capital(chapter Operations);
83.01.1 "Increase in the value of fixed assets", if fixed assets received from a member of the company in order to replenish net assets.

After posting the receipt document in the accounting system, a corresponding accounting entry will be generated on the debit of the account for accounting for investments in non-current assets in correspondence with the accounting account specified in the form Calculations.

Depending on the applicable taxation system, the amounts are entered into the relevant tax accounting registers.

In complex cases (for example, when the initial cost of the fixed asset in accounting and in tax accounting for income tax does not match), to register the receipt of fixed assets, you should use the document Operation (Operations - Operations entered manually) (Fig. 4).

Rice. 4. Registration of receipt of fixed assets by the document "Operation"

Separate events associated with a change in the state of the fixed assets object are not reflected in the accounting accounts.

Such events include, for example, the transfer of an object from one subdivision to another (or from one materially responsible person (MOL) to another), a change in depreciation parameters, the termination of depreciation due to conservation of an object, etc. A change in the state of an OS object is also recorded
using standard OS accounting documents ( Moving OS, OS state change, Changing fixed asset depreciation options etc.).

After posting the specified documents, accounting entries are not generated, but entries are made in specialized information registers (for example, Location of fixed assets (accounting), Initial OS information (accounting), Initial OS information (tax accounting) etc.).

Movements in the register can be viewed in the same way as records in the accounting register, by clicking the button DtKt (Show postings and other document movements) by clicking on the corresponding tab.

To generate a report on the records of any register, you can use Universal report(chapter Reports)*.

Note:
* On the use of a universal report in "1C: Accounting 8" (rev. 3.0) to display records of the information register, see the answer of 1C experts to the question.

What's new?

The main operations with the OS in "1C: Accounting 8" have long been automated. One of the most interesting and time-consuming projects related to the operating system and implemented in version 3.0 of the program, of course, is the automation of leasing operations for the lessee.

The program "1C: Accounting 8" edition 3.0 continues to evolve and offers users new features that increase the convenience of working with fixed assets.

Starting from version 3.0.46, the program has automated operations for accounting for fixed assets with the lessor. In chapter OS and NMA there are two new documents and a new report:

Leasing an OS- the document is intended to be reflected in the accounting of fixed assets leased;
Return of fixed assets from the tenant- the document is intended to be reflected in the accounting of fixed assets returned from the lessee;
Objects leased- the report is designed to control fixed assets leased. In the report fixed assets are grouped by name.

To summarize information about the presence and movement of the organization's investments in material assets provided by the organization for a fee in order to generate income, the chart of accounts "1C: Accounting 8" includes account 03 "Profitable investments in material assets".

Several sub-accounts have been opened for account 03, including:

03.01 "Material assets in the organization" (if the OS was specially acquired or created for leasing);
03.02 "Material values provided for temporary possession and use."

If the fixed asset is initially acquired for lease, then in the document Acceptance for OS accounting on the bookmark Accounting account 03.01 should be indicated as the account for the object, and account 02.02 “Depreciation of fixed assets recorded on account 03” as the depreciation account. The specified accounting accounts will be automatically set in the document Receipt (act, invoice) with type of operation fixed assets if the flag is set Objects are intended for rent.

After the document Leasing an OS Postings are generated in the infobase:

Debit 03.02 Credit 03.01 - for the book value of fixed assets; Debit 91 (26, 20, 44) Credit 02.02 - depreciation is charged for the current month.

The depreciation method is established upon acceptance for accounting.

After the document Return of fixed assets from the tenant reverse wiring is formed:

Debit 03.01 Credit 03.02,

as well as depreciation for the current month.

note that to reflect the leased fixed assets accounted for on account 01 "Fixed assets", the chart of accounts "1C: Accounting 8" does not provide for a special subaccount. Therefore, to requalify the purpose of using such an object, you will have to use the document Operation.

As you can see, there are many subtleties in accounting, and even an experienced accountant may experience difficulties in reflecting certain operations, to say nothing of novice entrepreneurs. Therefore, one of the key areas for the development of the program "1C: Accounting 8" edition 3.0 is its simplification, including the simplification of accounting for fixed assets.

Simplification of OS accounting

Simplified accounting of fixed assets implies two directions:

1. The possibility of simplified ways of keeping fixed assets for some economic entities (including small businesses) in connection with the amendments made to PBU 6/01 by order of the Ministry of Finance of Russia dated May 16, 2016 No. 64n.

Such amendments include the valuation of the property at the price of the supplier (without additional acquisition costs) and a simplified depreciation procedure. In "1C: Accounting 8" (rev. 3.0), these changes have long been supported.

2. Simplification of the fixed assets accounting subsystem in "1C: Accounting 8" (rev. 3.0). Such simplifications include, for example:

OS card optimization;
a separate type of operation that allows one document to immediately reflect both the receipt and acceptance for accounting of “simple” OS objects;
automatic registration of payment for fixed assets for users on the simplified tax system with the object "income minus expenses".

In the near future, the release of the next version of the 1C: BusinessStart program is expected, where, along with the already “lightweight” interface, the appearance of the section is maximally simplified fixed assets(Fig. 5).

Rice. 5. Simplified OS section interface in 1C: BusinessStart

Recall that "1C: BusinessStart" is a simple and convenient program created on the basis of the basic version of "1C: Accounting 8" (rev. 3.0). In one instance of the program, you can keep records of only one organization or individual entrepreneur. User data, including TIN, is "attached" to the program instance upon purchase and cannot be changed.

"1C: BusinessStart" is primarily intended for new businesses - small businesses and start-up entrepreneurs who decide to keep their own records and submit reports. By default, the program has a simple interface that is intuitive for directors and entrepreneurs, and not just accounting specialists.

At the same time, you can switch to the standard interface "1C: Accounting 8" (rev. 3.0) at any time by simply changing the user settings of the program.

From the editor. Examples of accounting and tax accounting of fixed assets in the program "1C: Accounting 8" (rev. 3.0), including: for small businesses with a simplified method of accounting; companies on the simplified tax system, as well as organizations paying income tax and applying PBU 18/02, were demonstrated by 1C experts at a lecture dated September 21, 2017 in 1C: Lectures. More - see 1C:ITS .

BUKH.1C opened a channel in the Telegram messenger. This channel daily writes with humor about the main news for accountants and users of 1C programs.
To become a channel subscriber, you need to install the Telegram messenger on your phone or tablet and join the channel: https://t.me/buhru (or type @buhru in the search bar in Telegram).

News about taxes, accounting and 1C - quickly in your phone!