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In our article we will look at what the modernization of fixed assets is, how it differs from repairs and how to correctly carry out calculations, prepare accounting and tax records. We will also give examples and look at the most commonly used wiring.

OS repair, modernization and reconstruction

During operation, the company incurs costs to ensure the operability of fixed assets. There are several ways to reflect costs in accounting - the choice of method depends on the essence of the process, which is why it is so important to understand what modernization, repair and reconstruction of an operating system is.

According to the Tax Code of the Russian Federation, modernization means work, the results of which are changes in the technological or service purpose of the operating system, an increase in power, performance, the appearance of other qualities, etc.

Reconstruction is understood as the reorganization of fixed assets that improve the performance and performance of equipment, which leads to an increase in the goods produced, increasing their quantity and quality. Also in the Tax Code of the Russian Federation there is the concept of “technical re-equipment”, which is associated with the use of advanced techniques and automation of production.

It is worth paying attention to the fact that reconstruction and modernization are united by the fact that the OS, after completing the work, can acquire new functions and improve its performance.

But when repaired, the OS remains with the same technical properties that it had, and simply begins to work properly. The main task of repair is to eliminate faults and replace parts whose useful life has expired.

The accounting regulation “Accounting for fixed assets” states that all costs spent on modernization and other actions will lead to an increase in the initial cost of the fixed assets. But repair costs will practically not change the value of the property, and in tax accounting they are classified as other expenses (for more details, see Article 260 of the Tax Code of the Russian Federation). But in accounting, all costs for OS repairs are included in the department where the equipment is assigned.

Modernization of fixed assets in accounting

Cost accounting is regulated by PBU 6/01 “Accounting for fixed assets”. According to this provision, account 08 “Investments in non-current assets” should be used for accounting, where it is best to open sub-accounts to account for costs spent on equipment modernization. From this account, all costs will be debited to account “01” (Fixed Assets). There are two write-off options:

1. During the modernization of one OS object, costs will be written off to 01 when the original cost increases. Information about the amount of costs that led to an increase in price is entered into the inventory card.
2. If several or more objects are being modernized, then using the above method will be quite problematic. In this case, it is better to open an inventory card where all information about costs will be entered. It is worth remembering that if the amount of costs was less than 10 thousand rubles (or another amount if specified in the company’s accounting policy), the object is written off without depreciation.

Let's look at the main messages on this topic:

Useful life of OS, nuances of depreciation

After modernization, the useful life of the OS, as well as their initial cost, changes. If an object has a zero residual value, new periods are established during which the objects will be subject to depreciation.

To calculate depreciation, it is better to use the linear method - the following formula is used to determine the amount of monthly deductions:

A – (With rest. + W mod.)/ With half-use, where:

• A – depreciation charges.
• Cresidual value.
• Z mod – the company’s costs for modernization.
• Spol.isp – useful life of the OS.

To calculate the residual value, you need to subtract the amount of depreciation accrued during this time from the increased original cost.

In this case, the new value should be used in calculations from the 1st day of the month following the month when the modernization was carried out. That is, if the work was carried out in May, then new calculations will begin in June.

However, in tax accounting, a slightly different formula is used for calculations:

A = (C rest. + W mod) * N a., where

• N a is the depreciation rate, which depends on the useful life of the asset.

Nuances of documentation

With the registration of work, everything is quite simple. Before carrying out modernization, it is necessary to issue an order from the manager, which should state the reason for the modernization, the timing of the work, and the persons responsible for the implementation. At the same time, the company itself decides how to carry out modernization - in an economic (that is, on its own) or contract (hiring a specialist) method.

If you choose the contract method, do not forget to draw up a contract - upon completion of the modernization, a property acceptance and transfer certificate must be drawn up. If the economic method is chosen, then in this case you need to use the OS-2 form, that is, an invoice for internal movement, which must ultimately be signed by the company’s chief accountant, responsible persons (commission members), and the head of the company.

If the modernization is carried out using the economic method, you need to draw up all the documents in one copy, in the case of a contract - in two (one remains with the company, the second is given to the contractor). Additionally, in the inventory card for the object, it is worth registering the change in the original amount.

Modernization of OS in accounting and tax accounting - differences

As you can already understand, the process of modernization and documentation of work has some differences for tax and accounting.

• First of all, this concerns costs that affect the initial cost of the OS. In tax and accounting they may differ.
• Tax accounting allows you to use two methods: linear and nonlinear. In accounting there is only one - linear.
• When carrying out modernization in accounting, the useful life of the operating system increases, and there are no restrictions in this matter. But in tax accounting it is not necessary to change these deadlines; however, there is a certain limit that is set for each specific depreciation group separately - it is impossible to increase the deadlines beyond those established.

Let's look at an example.

Let’s assume that the company has a machine on its balance sheet, the initial cost of which is 500 thousand rubles. In 2015, the machine was modernized through a contract. The cost of the work is 70.8 thousand rubles (including VAT 10.8 thousand rubles).

At the same time, the accounting policy of the company on whose balance sheet the machine is located provides for the use of the following subaccounts:

• 1 OS in operation.
• 7 expenses for equipment modernization.
• 4 Taxes and deductions for modernization.
• 2 accounting for value added tax calculations

In the table we will analyze what entries are made in accounting:

After completion of the work, it is necessary to reflect in the inventory card the amount of increase in the initial cost of the operating system - 60 thousand rubles.

Modernization of depreciated fixed assets

Often they will modernize equipment that is 100% depreciated and has a residual value of zero. There are no clear instructions in local documents and other documentation on how to correctly account for expenses in such cases, so everything is done in a similar way:

1. In accounting, we first increase the initial cost by the amount of expenses that the company incurred during modernization. Residual value = the amount of costs incurred by the company for modernization
2. It is necessary to review the SIP and evaluate how long the renovated property can be used in the future.
3. Calculate annual depreciation taking into account new information.

Conclusion on the topic

First of all, you should clearly distinguish between the concepts of modernization and repair, since these are completely two different events. It should also be taken into account that entering data and making calculations in accounting and tax accounting will have differences. If information is incorrectly reflected in documents, this can become a carrot for reducing the tax base and lead to fines and sanctions from inspection authorities in relation to both officials and the company itself.

In contact with

The fixed assets of a budgetary educational institution periodically require repair, reconstruction or modernization. These concepts must be distinguished for the purposes of accounting and tax accounting, since the order in which the corresponding transactions are reflected in accounting largely depends on this.

According to clause 3.1 of the Regulations on carrying out scheduled preventive repairs of industrial buildings and structures, approved by Decree of the USSR State Construction Committee dated December 29, 1973 N 279 (hereinafter referred to as the Regulations on carrying out repairs of buildings and structures), the repair of buildings and structures is a set of technical measures aimed at maintaining or restoring the original operational qualities of both the building and structure as a whole and their individual structures.

Repairs can be current or major. Current repairs include work on the systematic and timely protection of parts of buildings and structures and engineering equipment from premature wear by carrying out preventive measures and eliminating minor damage and malfunctions (clause 3.4 of the Regulations on the repair of buildings and structures).

Major repairs include work during which worn-out structures and parts of buildings and structures are replaced or replaced with more durable and economical ones that improve the operational capabilities of the objects being repaired, with the exception of a complete change or replacement of main structures, the service life of which in buildings and structures is the largest (stone and concrete foundations of buildings and structures, all types of building walls, all types of wall frames, pipes of underground networks, etc.) (clause 3.11 of the Regulations on the repair of buildings and structures).

In accordance with paragraph 14 of Art. 1 of the Town Planning Code of the Russian Federation dated December 29, 2004 N 190-FZ, reconstruction of capital construction projects (except for linear objects) is recognized as a change in the parameters of a capital construction project, its parts (height, number of floors, area, volume), incl. superstructure, reconstruction, expansion of the facility, as well as replacement and (or) restoration of load-bearing building structures of the facility, with the exception of the replacement of individual elements of such structures with similar or other elements that improve the performance of such structures and (or) restoration of these elements.

It is advisable to use these definitions in relation not only to the current repair of buildings and structures, but also to the repair of equipment. In general, equipment repair involves working to protect spare parts of equipment from wear and tear through preventive measures and eliminating minor damage or malfunctions.

In accordance with paragraph 2 of Art. 257 of the Tax Code of the Russian Federation (part two) dated 05.08.2000 N 117-FZ (hereinafter - the Tax Code of the Russian Federation) works on completion, additional equipment, modernization include work caused by a change in the technological or service purpose of equipment, a building, structure or other object of depreciable fixed assets , increased loads and (or) other new qualities.

If, as a result of the work performed, the technological properties of the object have not improved, then such work does not relate to modernization and does not increase its cost, but is considered a repair of the object.

Let's consider the rules for designing such a frequently encountered operation in practice as replacing a computer monitor. In accordance with the current accounting procedure, additional equipment, reconstruction, modernization and partial liquidation of fixed assets are the basis for:

To change the initial (book) value of objects (clause 27 of the Instructions for the application of the Unified Chart of Accounts for government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n;

Revision of the useful life of objects if the initially adopted standard indicators of their functioning change (clause 44 of Instruction No. 157n).

Therefore, in this case, the cost of the computer must first be reduced by the cost of the withdrawn monitor (the operation can be considered as a partial liquidation), and then increased as part of its retrofitting by the cost of another monitor. The most problematic aspect of the partial liquidation of a fixed asset is the calculation of the cost of the liquidated part of the object. Unfortunately, the procedure for determining it by current regulatory legal acts is not established. A budgetary educational institution can choose one of the existing methods for calculating the cost of the liquidated part of an object or develop its own and consolidate it in its accounting policies.

The most common ways to determine the value of the liquidated part of an object are the following:

As a percentage of the cost of the entire object, established by the relevant commission;

Based on the cost of individual items included in complex fixed assets (if it is possible to determine the cost of the liquidated part of the object based on primary documents);

As a result of an independent assessment.

The procedure for documenting business transactions for the partial liquidation and retrofitting of computers is also not currently defined by law.

A budgetary educational institution can draw up primary documents developed taking into account the provisions of paragraph 7 of Instruction No. 157n based on the following forms:

Act on acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001);

Certificate of acceptance and delivery of repaired, reconstructed and modernized fixed assets (f. 0306002) (for registration of additional equipment);

Act on the write-off of fixed assets (except for motor vehicles) (f. 0306003) (for registration of partial liquidation).

It should be noted that when registering a partial liquidation, the act must indicate information about the receipt of inventories as a result of this operation, which must be entered into accounting records. Such inventories are subject to VAT (Chapter 21 of the Tax Code of the Russian Federation) and are non-operating income (Chapter 25 of the Tax Code of the Russian Federation).

Accounting records are reflected in table. 1.

Table 1

the name of the operation
Inventories were capitalized in as a result of partial liquidation object (for further use capitalized stand for monitor)
VAT (18%) is charged on income
Profit tax charged (20%)

Based on the acts and attached technical documentation, the relevant information must be reflected in the Inventory card for recording fixed assets (f. 0504031, approved by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n) in the sections “Reconstruction, modernization, completion, additional equipment, partial liquidation” and "Brief individual characteristics of the object."

Accounting records are reflected in table. 2.

table 2

the name of the operation
Partial liquidation of computers is reflected - 100% of the amount of depreciation accrued on objects in terms of the amount attributable to cost of retiring monitor
Included in inventories: good for use operation monitor
The cost of the new monitor is included in the investments in fixed assets
Reflects an increase in the cost of the object due to modernization

According to clause 34 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n, when accepting for accounting the material reserves remaining at the disposal of the institution, received from the liquidation (disassembly, disposal) of fixed assets, the account is used 0 401 10 172 “Income from transactions with assets”, and when accepting material reserves remaining at the disposal of the institution as a result of dismantling, repair work, as well as work on the dismantling of non-financial assets, account 0 401 10 180 “Other income” is used.

Accountants of budgetary preschool institutions often have a question: does replacing parts in a computer qualify as repair or modernization?

The Letter of the Ministry of Finance of Russia dated November 6, 2009 N 03-03-06/4/95 notes that a computer should be accounted for as a single inventory item of fixed assets, since its parts cannot perform their functions separately.

Currently, repair work carried out in a budget preschool educational institution must be provided for in the financial and economic activity plan. Costs associated with the acquisition of spare parts and components used to repair fixed assets are subject to planning and reflection in accordance with Art. 340 “Increase in the cost of inventories” of the economic classification of operations of the general government sector of the Russian Federation (Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation”).

Example 1. GBDOU "Kindergarten No. 1" repaired the furniture used to provide paid services using funds received from income-generating activities.

The repairs were carried out on our own. According to the defective statement, inventories were purchased in the amount of 22,100 rubles. Repair of fixed assets in an educational institution can be carried out both at the expense of subsidies for the implementation of a state task, and at the expense of entrepreneurial activity, if these expenses are provided for by the FCD plan.

In budget accounting, operations are reflected in table. 3.

Table 3

Example 2. GBDOU "Kindergarten No. 1" repaired a car that is used in business activities subject to VAT. According to the defective statement, spare parts and materials were purchased for repairs with a total cost of 47,200 rubles. (including VAT - 7200 rub.).

In budget accounting, operations are reflected in table. 4.

Table 4

According to Instruction No. 157n, fixed assets are accepted for accounting at their original cost (clause 23). The book value of fixed assets is their original cost, taking into account these changes. Changes in the initial cost of fixed assets are made in cases of completion, additional equipment, reconstruction, modernization, partial liquidation (dismantling) of fixed assets (clause 27).

Example 3. GBDOU "Kindergarten No. 1" provided computer modernization due to its obsolescence. For this purpose, components worth 4,000 rubles were purchased. The work was carried out on our own.

In budget accounting, operations are reflected in table. 5.

Table 5

Information about the changes made is reflected in the accounting register - the Inventory card (f. 0504031, f. 0504032, approved by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n) for the corresponding fixed asset item.

The entry into operation of equipment after modernization is formalized by the Acceptance and Delivery Certificate of repaired, reconstructed, modernized fixed assets (f. 0306002), which is drawn up in one or two copies depending on the method of carrying out the work (economic or contracting, respectively). In the latter case, one copy remains in the educational institution, and the second is transferred to the organization that carried out the modernization work.

Example 4. GBDOU "Kindergarten No. 1" provided computer modernization due to its obsolescence. The initial cost of the computer was 37,500 rubles, the useful life was 36 months. The modernization was completed after 24 months. operation, which increased the initial cost of the computer to 50,000 rubles. Based on the results of the modernization, the permanent commission decided to increase the useful life of the computer by 12 months.

The amount of depreciation of a fixed asset during the actual operation before modernization is equal to 25,000 rubles. ((RUB 37,500: 36 months) x 24 months)). The new useful life after modernization (reconstruction) will be 24 months. (36 - 24 + 12). The monthly amount of depreciation charges will be 1041.67 rubles. ((37,500 rub. - 25,000 rub. + 12,500 rub.) : 24 months).

According to Art. 252 of the Tax Code of the Russian Federation, expenses for the repair of fixed assets must be justified and documented. In a budgetary preschool educational institution, they are considered as other expenses and are recognized for tax purposes in the reporting (tax) period in which they were incurred, in the amount of actual expenses.

In accordance with paragraph 1 of Art. 324 of the Tax Code of the Russian Federation in analytical accounting for profit tax purposes, a budgetary preschool educational institution forms the amount of expenses for the repair of fixed assets, taking into account the grouping of all costs incurred, which include:

Cost of spare parts and consumables used for repairs;

Expenses for remuneration of workers carrying out repairs;

Other costs associated with carrying out the specified repairs on your own;

Costs of payment for work performed by third parties.

If repairs are carried out in stages and affect two or more tax periods, then in order to evenly include costs, the institution has the right to create reserves for upcoming repairs of fixed assets. The procedure for forming and maintaining reserves for upcoming repairs of fixed assets is set out in clause 2 of Art. 324 Tax Code of the Russian Federation.

Tax legislation allows budgetary institutions to legally minimize income tax using the so-called bonus depreciation. At the same time, such an expense is not provided for in accounting. This means that if an institution applies such a premium, there is an accounting and tax difference that must be taken into account.

According to paragraph 9 of Art. 258 of the Tax Code of the Russian Federation, when calculating income tax in the expenses of the current reporting (tax) period, a budgetary educational institution has the right to take into account at the same time:

Up to 10% of the original cost of fixed assets belonging to the first, second, eighth - tenth depreciation groups;

Up to 30% of the original cost of fixed assets belonging to the third to seventh depreciation groups.

In a similar manner, you can take into account expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment and partial liquidation of fixed assets. It must be remembered that the right to bonus depreciation does not apply to fixed assets received free of charge.

After reconstruction, modernization or technical re-equipment, it is possible to increase the useful life of these fixed assets within the time limits established for the depreciation group in which such fixed assets were previously included. If, as a result of reconstruction, modernization or technical re-equipment of a fixed asset item, its useful life has not increased, the taxpayer takes into account the remaining useful life when calculating depreciation.

Accountants of budgetary educational institutions often have a question: how to reflect in tax accounting the modernization or reconstruction of a fixed asset that is fully depreciated? According to Letter of the Ministry of Finance of Russia dated March 13, 2012 N 03-03-06/1/126, after the reconstruction of a fixed asset, the maximum useful life of which has expired and the residual value is zero, its initial value increases, respectively, the residual value of this fixed asset will be equal to the amount expenses for its reconstruction. The budgetary educational institution must resume depreciation on this fixed asset in accordance with the previously valid depreciation rate until its residual value is completely written off. The depreciation rate is determined on the date the depreciable property is put into operation and does not subsequently change.

Bibliography

1. Town Planning Code of the Russian Federation dated December 29, 2004 N 190-FZ (as amended on June 25, 2012).

2. Tax Code of the Russian Federation (part two) dated 08/05/2000 N 117-FZ (as amended on 06/29/2012).

3. Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets.”

4. Resolution of the USSR State Construction Committee dated December 29, 1973 N 279 “On approval of the Regulations on carrying out scheduled preventive maintenance of industrial buildings and structures.”

5. Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” (as amended on March 20, 2012).

6. Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application.”

7. Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their use."

8. Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application."

9. Letter of the Ministry of Finance of Russia dated November 6, 2009 N 03-03-06/4/95.

Let's consider this situation. The company purchased cargo racks to equip the warehouse. At the same time, materials were supplied to her according to invoices: metal beams, frames, wooden boards and components for assembly, from which the racking equipment was subsequently installed. It is a collapsible structure, that is, the initial configuration of the racks can be easily changed (increase or decrease the number of sections, shelves, bays, etc.). How should such a prefabricated structure be capitalized: as materials (all its elements separately) or as a single fixed asset? How can a change in rack configuration be reflected in accounting? We will answer these questions from an accounting and tax perspective.

We will not consider simplified accounting methods that small and medium-sized enterprises can use clause 1 part 4 art. 6 of the Law of December 6, 2011 No. 402-FZ.

Is the acquired property fixed assets or inventories?

Let’s say right away that it is incorrect to take into account the constituent elements of the racks separately as inventories, since the beams, frames and bolts themselves do not represent any useful value for the company, they are intended for assembling the racks (they are their parts) and it is the racks that will be used in activities of the organization. Therefore, you need to take into account the assembled racks. But now we’ll figure it out as an OS or MPZ.

As a rule, the service life of racks is more than a year. This means that when deciding which type of asset to classify them in accounting, the main criterion will be the cost limit. In tax accounting, the rules are the same, but the limit is different. So, to recognize a fixed assets asset, its value must be clause 1 art. 256, paragraph 1, art. 257 Tax Code of the Russian Federation; pp. 4, 5 PBU 6/01:

• in accounting - more than 40,000 rubles. (if this amount is established in the accounting policy as a limit for the recognition of fixed assets);
• in tax accounting - more than 100,000 rubles.

Let us remind you that this initial cost consists of all the costs of purchasing the OS, delivering it and bringing it to a usable state. clause 1 art. 257 Tax Code of the Russian Federation; clause 8 PBU 6/01.

If the cost of an object is less than the specified values, then, despite its long service life, you may not take it into account as part of the operating system. In practice, such property is usually called low-value. In accounting, it is reflected as part of the inventory and its cost is written off as an expense at a time on the date of transfer to production. clause 5 PBU 6/01; pp. 5, , 18 PBU 10/99. In tax accounting, the costs of purchasing and assembling such property are included in material costs in full as they are put into operation. subp. 3 p. 1 art. 254 Tax Code of the Russian Federation. It would seem that everything is simple. But here another problem arises.

What is considered an accounting object if the rack is a construction set?

Typically, a rack consists of sections, that is, it can be single or multi-sectional. Moreover, from the materials received according to the invoice, one number of racks can initially be assembled (say, two racks consisting of five sections), and after some time they will be reassembled and there will be more or less racks (for example, as a result of the restructuring, two racks consisting of three sections, and two racks - of two sections). What then should be considered one rack, and therefore an inventory object - one section or the entire span occupied by shelves from wall to wall?

Let's see how to correctly determine the inventory object t clause 6 PBU 6/01.

SITUATION 1. The racks are assembled by the supplier according to the specifications included in the contract. Then it should be clear from it how many and what kind of racks will be produced as a result of installation. Therefore, the question of what to consider as a unit of accounting in this situation disappears by itself. The object of accounting will be a single finished rack, which, depending on its cost, will be either OS or MPZ.

SITUATION 2. The racks are assembled in-house. There seems to be no strict framework here. And, of course, it is easier for an accountant to take into account one section as an inventory item. Firstly, if its cost turns out to be small, then the section will be recognized as inventory, which means that expenses will be taken into account faster. Secondly, if a company plans to periodically change the arrangement of racks, which will result in a regrouping of sections (for example, an organization provides its warehouses for rent and each tenant can change the configuration of the warehouse to suit their needs), then the order in which it is necessary to regularly reflect changes in the original the cost of multi-sectional racks due to their partial liquidation or retrofitting is unlikely to be considered rational clause 6 PBU 1/2008. True, it is important to prepare a documentary justification for this method of accounting. This could be, for example, an accounting statement based on a memo from the warehouse manager, in which he explains that the warehouse configuration will change from time to time depending on the business situation in the company.

In addition, you need to be prepared to talk with inspectors, who, in the case of significant costs for rack equipment, most likely will not be satisfied with such a “sectional” accounting option. Since in the Tax Code of the Russian Federation, fixed assets are understood as property used as means of labor and clause 1 art. 257 Tax Code of the Russian Federation, then when identifying accounting units as separate OS objects, one must focus on the ability of each component of a complex object to perform its functions separately and on the possibility of using each part as an independent means of labor. In addition, in the All-Russian Classifier of Fixed Assets in approved Resolution of the State Standard dated December 26, 1994 No. 359 OKOF code 16 3612336 is assigned specifically to the racks, and not to the rack section. This means that you need to justify that the section is nothing more than an independent single-section rack (that’s what it should be called in the documents). And if such racks are fastened together in a chain, then this is done only for the convenience of their use. And without such fastenings, they can easily stand independently and perform their functions.

If all sections of the rack are fastened together in such a way that they cannot be removed or replaced without disturbing the overall structure, that is, they are not separated into independent single-section racks (for example, the frame serves as a supporting structure for beams on both sides), then as an inventory object recognize the entire rack as a whole.

How to record the purchase of racks in accounting

Since in our case, components for shelving are supplied according to the invoice, they must first be reflected on account 10 “Materials” and then transferred for installation. For this use:

• <или>account 08 “Investments in non-current assets”:

• when the initial cost of the OS is formed;
• when it is not known in advance whether the final cost of the object will exceed the limit established for accounting for fixed assets.

The fact that the racks require assembly does not mean that account 07 “Equipment for installation” must be used to reflect them in accounting. This account is not intended to account for production inventory, which includes the rack and All-Russian classifier, approved. Resolution of the State Standard dated December 26, 1994 No. 359;

• <или>account 15 “Procurement and acquisition of material assets”, if the organization knows for sure in advance that the object will not be part of the operating system.

To confirm the correctness of determining the cost of each object, you will need the following documents:

• <если>the racks are assembled by the supplier according to the specifications for the contract, then it will be clear from it how much and what materials are required for each rack. The delivery by the contractor of the result of the assembly work and its acceptance by the customer is formalized by an act signed by both parties;
• <если>the installation was carried out on our own, this must also be recorded in the act. It should indicate: when, what, who collected, what was the result, a list of materials spent on each object, the time spent and the salary of workers with deductions.

Note also that the receipt of low-value assets is documented as the receipt of inventories, that is, a receipt order is issued (according to form No. M-4). In this case, you do not need to fill out form No. OS-1. When transferring them into operation, you can issue a demand invoice (according to form No. M-11). It is better to take into account the cost of low-value racks transferred into operation in the balance on account 012 “Assets worth up to 40,000 rubles. and with a useful life of over 12 months in operation.”

How to reflect changes in rack configuration in accounting

This question is of interest to those companies that have warehouse racks registered as part of the fixed assets and as part of the inventory.

The following options for changing the configuration are possible:

• <или>additional shelves or sections are added to the rack, thereby increasing its capacity, which means that the modernization/retrofitting of the facility must be reflected in the accounting;
• <или>the racks were completely reinstalled, for example, there were two racks consisting of five sections, and due to the redevelopment of the premises, by decision of the management, there were two racks consisting of three sections, and two racks of two sections. Then the accounting will have to first liquidate objects, and then create new ones.

Modernization of racks

There should not be any difficulties taking into account the costs of modernization/retrofitting of OS facilities. Such costs, both in accounting and tax accounting, increase the initial cost of fixed assets and are written off as expenses through depreciation. pp. 26, 27 PBU 6/01; clause 2 art. 257 Tax Code of the Russian Federation. But what about the modernization of low-value property, the cost of which was included in material costs at a time? Explanations on this issue cannot be found either in the accounting legislation or in the Tax Code of the Russian Federation.

Considering that in accounting such assets were not reflected in the fixed assets, then the rules of PBU 6/01 should not be applied to the costs of their modernization. At the same time, the cost of inventories at which they were accepted for accounting does not subsequently change clause 12 PBU 5/01. Therefore, the costs of upgrading racks accounted for as part of the inventory are recognized as expenses for ordinary activities pp. 5, 7 PBU 10/99.

What to do with such costs? in tax accounting, explained the Ministry of Finance. According to officials, they reduce the income tax base as other expenses and are fully included in the expenses of the current reporting (tax) period. Letters of the Ministry of Finance dated October 4, 2010 No. 03-03-06/1/624, dated March 25, 2010 No. 03-03-06/1/173. By the way, the judges of the AS Far Eastern Military District also believe that the costs of modernizing non-depreciable property can be written off at a time (regardless of their size) Resolution of the AS Far Eastern Military District dated 09.09.2015 No. Ф03-3437/2015.

Complete reconfiguration of racks

An accountant in this case can do this.

OPTION 1. Do not record configuration changes at all.

If new racks are assembled from the same components, and dismantling and subsequent assembly are carried out in-house, then the risk of tax claims is small, because inspectors are unlikely to check the actual configuration of the racks with the one that should be according to the documents.

If the work will be carried out by third-party organizations or additional materials will be purchased, then these costs may be of interest to the inspectors. And if you did not reflect any movement in your accounting of racking equipment, then such costs may be considered unjustified and excluded from “profitable” expenses.

If the tax authorities carry out an inventory of the company and there are actually more shelves than according to the documents, then the excess at market value will have to be included in taxable income in pp. 8, 20 tbsp. 250 Tax Code of the Russian Federation.

OPTION 2. Change the rack configuration as follows:

• <или>liquidation (disassembly) of old and registration of new objects;
• <или>partial elimination of one rack and completion of another.

Then your accounting will reflect the real state of the property in the company.

This is labor-intensive, because you will have to draw up several documents and show the following in your accounting:

• <если>racks are taken into account as part of the fixed assets, then upon their liquidation (partial liquidation) in tax accounting amounts of underaccrued depreciation are included in non-operating expenses on the date of approval by the manager of the act on write-off of fixed assets subp. 8 clause 1 art. 265 Tax Code of the Russian Federation; Letters from the Ministry of Finance dated December 3, 2015 № 03-03-06/1/70529 ; Letter of the Ministry of Finance dated February 26, 2010 No. 03-03-07/5 .

  In accounting it is necessary to make entries to liquidate old operating systems and accept new ones for accounting;

  • <если>racks are accounted for as inventory, then in case of early disposal they must be written off from the off-balance sheet account (recorded as a credit to account 012 “Assets worth up to 40,000 rubles and with a useful life of more than 12 months in operation”). When dismantling such racks, materials are recognized in both accounting and tax accounting in the same manner as for fixed assets, that is, they are taken into account in income at market value. But when the materials obtained as a result of dismantling the “MPS-racks” are used in the creation of new objects, their cost cannot be taken into account in the “profitable” expenses x Letter of the Ministry of Finance dated December 8, 2010 No. 03-03-06/1/764 (clause 2). To smooth out this unpleasant moment, you can indicate a penny market value, which will be taken into account in income, justifying this by the wear and tear of the racks.

  The purchased racking equipment, accounted for on the balance sheet as fixed assets, belongs to the 4th depreciation group and is recognized as an object of taxation under the corporate property tax clause 1, sub. 8 clause 4 art. 374 Tax Code of the Russian Federation. However, if the manufacturer from whom you purchased the racking equipment and your company are not related entities and clause 2 art. 105.1 Tax Code of the Russian Federation, then in relation to this equipment you can take advantage of the exemption and not pay tax on it clause 25 art. 381 Tax Code of the Russian Federation.

Replacement of components in a computer can occur during its repair or modernization. Since repair and modernization operations are reflected differently in accounting and taxation, it is important to classify them correctly. This can be done based on the purpose of repair and modernization. The main purpose of repair work is to eliminate faults that make it impossible to operate the main asset.

Unlike repairs, modernization is carried out in order to improve the characteristics and change the purpose of the fixed asset (paragraph 2, paragraph 2, article 257 of the Tax Code of the Russian Federation). Therefore, replacing a failed computer element is considered a repair. If the replacement is associated not with the physical wear and tear of components, but with moral wear and tear, this is modernization. For example, if instead of outdated components, more modern ones with better characteristics were installed. A similar point of view is reflected in letters of the Ministry of Finance of Russia dated November 6, 2009 No. 03-03-06/4/95, dated May 27, 2005 No. 03-03-01-04/4/67 and dated December 1, 2004. No. 03-03-01-04/1/166.

Situation: can the replacement of failed components in a computer with more modern ones with better characteristics be considered as repairs?

Yes, you can, provided that after replacing the components, the functionality of the computer has not changed.

One of the main conditions for classifying the replacement of components as repair is a computer malfunction. However, if the computer's performance has improved, then replacing components can be considered an upgrade. In this case, when distinguishing between modernization and repair, it is necessary to determine whether the improvement in characteristics has led to a change in the functional purpose of the computer. For example, before replacing components, which led to improved performance, the computer was used as a workstation, and after replacement, it was used as a server to maintain normal network operation. In this case, the replacement of components during a tax audit can be recognized as modernization (paragraph 2, paragraph 2, article 257 of the Tax Code of the Russian Federation). If the functionality of the computer has not changed, then the replacement of components is considered a repair. A similar point of view is reflected in letters of the Ministry of Finance of Russia dated October 9, 2006 No. 03-03-04/4/156 and dated May 27, 2005 No. 03-03-01-04/4/67.

Arbitration courts share this position. In their opinion, replacing faulty parts of a fixed asset with more powerful (advanced) ones is not modernization. If, as a result of such a replacement, the technological or production purpose of the facility has not changed, then, despite the improvement in its operational characteristics, the costs of replacing faulty components (assemblies) should be qualified as the cost of repairing a fixed asset (see, for example, resolutions of the Federal Antimonopoly Service of the Moscow District dated 23 July 2008 No. KA-A40/6654-08, dated August 14, 2006 No. KA-A40/7489-06, Ural District dated June 17, 2008 No. F09-4293/08-S3, dated June 7, 2006 No. Ф09-4680/06-С7, North-Western District dated August 21, 2007 No. A56-20587/2006).

Accounting: components

Spare components for a computer (monitor, keyboard, mouse, processor, hard drive, CD-ROM, etc.) are included in the materials (Instructions for the chart of accounts). Therefore, accounting for transactions related to the receipt and write-off of components in accounting is similar to the general procedure for the receipt and write-off of materials.

Reflect the receipt, movement and disposal of computer components in accounting on subaccount 10-5 “Spare parts” to account 10 “Materials”.

Accounting: repairs

In accounting, reflect repair costs in the reporting period to which they relate. They are included in expenses for ordinary activities (clause 27 of PBU 6/01, subclauses 5, 7 of PBU 10/99). Therefore, reflect the write-off of components when repairing a computer with wiring:

Debit 20 (23, 25, 26, 29, 44...) Credit 10-5

– components written off for computer repair.

This procedure is provided for in paragraph 67 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Situation: is it necessary to draw up a report in form No. OS-3 when replacing faulty components in a computer?

If the location of the computer does not change during repair, then draw up a report on form No. OS-3 no need.

This is explained by the fact that the preparation of this act is mandatory when accepting and handing over a fixed asset from the customer to the contractor (instructions for filling outForm No. OS-3 , approved by Resolution of the State Statistics Committee of Russia dated January 21, 2001 No. 7). For example, if the computer was handed over to a contractor or an organization's repair service for repair.

If during the repair the location of the object does not change (i.e. it was not transferred to the contractor or to the repair service), then the acceptance and transfer of the fixed asset does not occur. However, in this case, the replacement of components in the computer must be documented (Part 1, Article 9 of the Law of December 6, 2011 No. 402-FZ). To do this, you can draw up an act on the replacement of spare parts in a fixed asset object.

Advice: To simplify document flow, certificates for replacing computer components can be drawn up at the end of the month for each performer of work.

Accounting: modernization

The costs of modernization are taken into account in account 08 “Investments in non-current assets” with subsequent inclusion in the initial cost of the fixed asset (clause 42 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). To ensure the possibility of obtaining data on types of capital investments, it is advisable to open a subaccount “Modernization Expenses” for account 08.

In accounting, write off components when upgrading a computer using the following wiring:

– components for upgrading the computer were written off.

After replacing components during modernization, you need to draw up a report onform No. OS-3 . It is approved by the head of the organization and transferred to the accountant. Information about the modernization should be reflected in the computer inventory card according to form No. OS-6 (OS-6a) or in the inventory book by form No. OS-6b(intended for small businesses ) (clause 40 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). In accounting, make the following entry:

– the initial cost of the computer has been increased by the cost of components.

This procedure is established in paragraph 42 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

To learn how to calculate depreciation after upgrading a computer, see .

Situation: how to write off in accounting the costs of upgrading a computer, the cost of which was taken into account at a time? It does not exceed 40,000 rubles, and according to the organization’s accounting policy, objects with such a cost are reflected as part of the inventory.

Modernization costs can also be written off as a lump sum.

The organization has the right to account for assets that fully correspond to the characteristics of fixed assets, but costing no more than 40,000 rubles, as inventories in account 10 (clause 5 of PBU 6/01, Instructions for the chart of accounts). This means that when taking into account the cost of such objects, one should be guided by the norms of PBU 5/01. This regulatory act does not provide for an increase in the cost of inventories after work on the modernization of facilities is carried out. Therefore, regardless of the amount, all costs for upgrading a computer previously included in the inventory can be taken into account as expenses at a time.

Accounting: use of old components

After replacement, old components may be suitable for further use. For example, an organization can sell them or use them to repair other computers. In this case, upon receipt of replaced components, an invoice is filled out in form No. M-11 (clause 57 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Situation: how to reflect in accounting the receipt and use of components replaced when upgrading or repairing a computer. Are the components suitable for further use?

Receive receipt of dismantled components as part of other income. Old components may be suitable for further use, for example, for repairs.

The organization can be guided by the provisions of paragraph 79 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n. It states that usable parts, assemblies and assemblies of disposed fixed assets are accounted for at current market value. Receive receipts of such components as part of other income. In this case, market value refers to the amount of money that can be received by an organization as a result of the sale of computer components (clause 9 of PBU 5/01).

When computer components arrive at the warehouse, make the following wiring:

Debit 10-5 Credit 91-1

– used computer components were capitalized (based on the invoice requirement in form No. M-11.

Sometimes, in order to bring replaced components into a usable condition, organizations repair them. In this case, the cost of refurbished components must include repair costs (clause 11 of PBU 5/01).

If the components are sold in the future, make the following entry in accounting:

Debit 91-2 Credit 10-5

– the cost of components sold is written off as selling expenses.

If in the future the components will be used to repair other computers, make the following entries in accounting:

Debit 20 (23, 26, 25, 29, 44...) Credit 10-5

– components written off for computer repairs.

Income tax: renovation

In tax accounting, computers are recognized as fixed assets if they cost more than 100,000 rubles. (Clause 1 of Article 257 of the Tax Code of the Russian Federation).

Therefore, if components are used to repair such a computer (fixed asset), include their cost in other expenses based on paragraph 1 of Article 260 of the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation does not provide for a special procedure for accounting for expenses for repairing a computer that is not a fixed asset. Therefore, the organization has the right to take into account the costs of repairing such property as other expenses in accordance with subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. This conclusion can be drawn from the explanations of the Ministry of Finance of Russia, given in letter dated June 30, 2008 No. 03-03-06/1/376.

Organizations that use the accrual method reduce the tax base as components in the computer are replaced (clause 5 of Article 272 of the Tax Code of the Russian Federation). If an organization uses the cash method, the tax base decreases as components are replaced and paid to the supplier (clause 3 of Article 273 of the Tax Code of the Russian Federation).

An example of how to reflect in accounting and taxation the replacement of components when repairing a computer. The organization applies a general taxation system

In February, the power supply failed on a computer installed in the accounting department of Alpha LLC. To replace it, the organization purchased a new power supply at a price of 2,360 rubles. (including VAT - 360 rubles). The old power supply cannot be restored. In the same month, a report was drawn up to replace the power supply. Alpha uses the accrual method and pays income tax on a monthly basis. The organization does not perform operations that are not subject to VAT. The organization keeps records of materials without reflecting them on accounts 15 and 16.

In February, Alpha's accountant made the following entries:

Debit 10-5 Credit 60
– 2000 rub. (2360 rubles – 360 rubles) – a power supply was purchased;

Debit 19 Credit 60
– 360 rub. – VAT is taken into account on the cost of the power supply;

– 360 rub. – accepted for VAT deduction;

Debit 60 Credit 51
– 2360 rub. – money was transferred for the power supply;

Debit 26 Credit 10-5
– 2000 rub. – the cost of the power supply is written off for the organization’s current expenses.

When calculating income tax for February, Alpha’s accountant took into account the cost of a power supply unit in the amount of 2,000 rubles as part of the cost of repairing fixed assets.

Income tax: modernization

When components are used to improve the technical characteristics (in essence, modernization) of a computer that is not a fixed asset, write off their cost as a reduction in taxable profit upon completion of the work (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation).

Include components used in the modernization of a fixed asset in its initial cost (clause 2 of Article 257 of the Tax Code of the Russian Federation). If the organization uses the accrual method, increase the initial cost of the computer as components are replaced (clause 1 of Article 272 of the Tax Code of the Russian Federation). If the organization uses the cash method, increase the initial cost of the computer as components are replaced and paid for (clause 3 of Article 273 of the Tax Code of the Russian Federation).

The organization has the right to take into account at a time no more than 10 percent (30% in relation to fixed assets included in the third to seventh depreciation groups) of the cost of components used in upgrading the computer as expenses (clause 9 of Article 258 of the Tax Code of the Russian Federation). For more information, seeHow to reflect the modernization of fixed assets in accounting .

After upgrading, an organization can extend the useful life of a computer. This is possible if, after upgrading, the characteristics of the computer have changed in such a way that this will allow it to be used longer than previously established. At the same time, you can increase the useful life within the depreciation group to which the computer belongs. Therefore, if the maximum period of use was initially set, it cannot be increased after upgrading. Such rules are established in paragraph 1 of Article 258 of the Tax Code of the Russian Federation.

Computer equipment belongs to the second depreciation group (Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1). That is, for purchased computers, a maximum useful life of 36 months can be established (clause 3 of Article 258 of the Tax Code of the Russian Federation).

After modernization, depreciation on the computer is calculated at the previous rates. Unlike tax accounting, in accounting, depreciation on a modernized computer is calculated based on the remaining useful life (i.e., according to new standards). Therefore, if before the modernization the monthly amounts of depreciation deductions in accounting and tax accounting were the same, then after the modernization they will differ.

An example of how to reflect in accounting and taxation the replacement of components when upgrading a computer (fixed asset). The organization applies a general taxation system

In January, the computer of the chief accountant of Alpha LLC, which was purchased in 2014, was upgraded. Namely, the chief accountant had his old monitor replaced with a new LCD monitor, the cost of which was 11,800 rubles. (including VAT - 1800 rubles). In the same month, an act was drawn up in form No. OS-3. In the future, the organization plans to sell the old monitor at a price of 2,360 rubles. (including VAT - 360 rubles). Alpha uses the accrual method and pays income tax on a monthly basis. The organization does not perform operations that are not subject to VAT. The organization keeps records of materials without reflecting them on accounts 15 and 16.

To reflect the received spare parts in the accounting, the Alpha accountant opened a subaccount for account 10, “Spare parts identified during repairs.”

The initial cost of the computer at which it was accepted for accounting is 42,300 rubles. Computer equipment belongs to the second depreciation group. When the computer was accepted for accounting, the maximum useful life was set at 3 years (36 months). For accounting and tax purposes, depreciation is calculated using the straight-line method.

For accounting purposes, the annual depreciation rate for the computer is 33.3333 percent (1: 3 × 100%), the annual depreciation amount is 14,100 rubles. (RUB 42,300 × 33.3333%), monthly depreciation amount – RUB 1,175/month. (RUB 14,100: 12 months).

For tax accounting purposes, the monthly depreciation rate for a computer is 2.7778 percent (1: 36 months × 100%), the monthly amount of depreciation is 1,175 rubles/month. (RUB 42,300 × 2.7778%).

In January, Alpha's accountant made the following entries:

Debit 10-5 Credit 60
– 10,000 rub. (RUB 11,800 – RUB 1,800) – monitor purchased;

Debit 19 Credit 60
– 1800 rub. – VAT is included on the cost of the monitor;

Debit 68 subaccount “VAT calculations” Credit 19
– 1800 rub. – VAT is accepted for deduction;

Debit 60 Credit 51
– 11,800 rub. – funds were transferred for the monitor;

Debit 08 subaccount “Modernization expenses” Credit 10-5
– 10,000 rub. – the new monitor is written off;

Debit 01 Credit 08 subaccount “Modernization expenses”
– 10,000 rub. – the initial cost of the computer was increased by the cost of purchasing a new monitor;

Debit 10 subaccount “Spare parts identified during repairs” Credit 91-1
– 2000 rub. (2360 rub. – 360 rub.) – the old monitor was capitalized;

Debit 26 Credit 02
– 1175 rub. – depreciation has been calculated on the computer.

When calculating income tax for January, the accountant took into account in non-operating income the market value of the old monitor in the amount of 2,000 rubles, and in expenses - depreciation charges on the computer in the amount of 1,175 rubles.

Replacing the monitor did not increase the useful life of the computer. Therefore, for accounting and tax purposes, the useful life of the computer was not revised. In accounting, depreciation on equipment was accrued over a period of 26 months. Therefore, for accounting purposes, the remaining useful life of the fixed asset after reconstruction is 10 months (36 months - 26 months).

The initial cost of the computer, taking into account the cost of purchasing a new monitor, was 52,300 rubles. (RUB 42,300 + RUB 10,000). The residual value of the computer excluding these expenses is 11,750 rubles. (42,300 rubles – 1175 rubles/month × 26 months), and taking into account – 21,750 rubles. (RUB 11,750 + RUB 10,000).

For accounting purposes, the monthly depreciation amount is 2175 rubles/month. (RUB 21,750: 10 months). In tax accounting, the monthly amount of depreciation deductions after modernization was:
RUB 52,300 × 2.7778% = 1453 rub./month.

Since after modernization the monthly amount of depreciation charges for accounting and tax purposes began to differ, the organization had a temporary difference in the amount of 722 rubles. (2175 rub./month – 1453 rub./month), leading to the formation of a deferred tax asset.

From February to November (10 months), the accountant reflected the accrual of depreciation charges by posting:

Debit 26 Credit 02
– 2175 rub. – depreciation has been calculated on the upgraded computer;

Debit 09 Credit 68 subaccount “Calculations for income tax”
– 144 rub. (RUB 722 × 20%) – a deferred tax asset is accrued from the difference between monthly depreciation charges for accounting and tax accounting purposes.

In November, in accounting, the computer was completely depreciated (52,300 rubles – 1175 rubles/month × 26 months – 2175 rubles/month × 10 months). Therefore, since December, the accountant stopped calculating depreciation on it.

In tax accounting, the computer is not depreciated in the amount of 7,220 rubles. (52,300 rubles – 1175 rubles/month × 26 months – 1453 rubles/month × 10 months), therefore, in tax accounting, the accountant continued to calculate depreciation.

Since December, when calculating depreciation for tax accounting purposes, the accountant reflected the write-off of the deferred asset by posting:

Debit 68 subaccount “Calculations for income tax” Credit 09
– 291 rub. (RUB 1,453 × 20%) – the deferred tax asset is written off.

Income tax: use of old components

After replacement, old components may be suitable for further use. For example, an organization can sell them or use them to repair other computers.

Situation: how to reflect when calculating income tax the receipt and use of components that had to be replaced when upgrading or repairing a computer? The components are suitable for further use.

When calculating income tax, include the cost of materials received during the repair (upgrade) of a computer as non-operating income. The fact whether the computer is a fixed asset or is accounted for as inventory does not matter. This conclusion follows from Article 250 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated October 14, 2010 No. 03-03-06/1/647, dated October 6, 2009 No. 03-03-06/1/647, dated September 28 2009 No. 03-03-06/1/620 and the Federal Tax Service of Russia dated November 23, 2009 No. 3-2-13/227.

Income must be reflected at the time the spare parts arrive at the warehouse (when drawing up an invoice in form No. M-11) (subclause 1, clause 4, article 271, clause 2, article 273 of the Tax Code of the Russian Federation). Include materials as part of your income market value , determined according to the rules of Article 105.3 of the Tax Code of the Russian Federation (clause 5 of Article 274 of the Tax Code of the Russian Federation).

Whether capitalized parts can be expensed depends on whether the computer is a fixed asset or not.

If spare parts are received from the repair (modernization) of a fixed asset, their cost can be taken into account in expenses for further use in the organization’s activities. Taxable profit can be reduced by the cost of spare parts, which were previously included in income when they were received during repairs (modernization). This right is stated in paragraph 2 of Article 254 of the Tax Code of the Russian Federation. It says that as part of material expenses, the organization has the right to take into account the cost of surplus inventories identified during the inventory, suitable for further use, and (or) property obtained during the dismantling and disassembly of fixed assets decommissioned, as well as during their repair, modernization, reconstruction, technical re-equipment, partial liquidation.

If an organization decides to sell spare parts received during the repair (upgrade) of a computer, then their cost can be taken into account as part of the costs of sales (subparagraph 2, paragraph 1, article 268, paragraph 2, paragraph 2, article 254 of the Tax Code of the Russian Federation).

The procedure for determining the cost of extracted spare parts is prescribed in paragraph 2 of paragraph 2 of Article 254, paragraphs 13 and 20 of Article 250 of the Tax Code of the Russian Federation.

BASIS: VAT

Input VAT on components purchased for replacement in a computer, accept for deduction as usual (paragraph 1, clause 5, article 172 of the Tax Code of the Russian Federation). That is, after registration of the specified components and in the presence of an invoice (clause 1 of Article 172 of the Tax Code of the Russian Federation). Exceptions to this rule, in particular, are cases when:

• the organization enjoys VAT exemption;

• the organization uses the computer only to perform VAT-free transactions.

In these cases, include input VAT in the cost of components used to upgrade or repair the computer. This procedure follows from paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

If an organization uses a computer to perform both taxable and non-VAT-taxable operations, distribute the input tax on the cost of components (clause 4 of Article 170 of the Tax Code of the Russian Federation).

When calculating property tax, take into account the costs of purchasing components included in the initial cost of the computer from the 1st day of the month following the completion of modernization (clause 4 of Article 376 of the Tax Code of the Russian Federation).

simplified tax system

If a simplified organization pays a single tax on income, the costs of replacing computer components do not reduce the tax base (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, then how to reflect the replacement of components in expenses depends on the cost of the computer.

Computers are recognized as fixed assets if they cost more than 100,000 rubles. (clause 4 of article 346.16, clause 1 of article 257 of the Tax Code of the Russian Federation). Therefore, if components are used to repair such a computer (fixed asset), their cost reduces the tax base on the basis of subparagraph 3 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

For information on how to take into account the costs of replacing components when upgrading a fixed asset, seeHow to reflect the modernization of fixed assets in accounting .

The Tax Code of the Russian Federation does not provide for a special procedure for accounting for expenses for repairing (upgrading) a computer, which is not a fixed asset. Therefore, the organization has the right to write off the costs of repairing (modernizing) such property according to the expense items provided for in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. Provided that all the requirements imposed by Chapter 26.2 of the Tax Code of the Russian Federation for the procedure for recognizing these costs are met (expenses are economically justified, documented, paid, etc.) (clause 2 of article 346.16, clause 2 of article 346.17, Clause 1 of Article 252 of the Tax Code of the Russian Federation). The cost of devices purchased to replace failed elements of computer equipment can be taken into account as part of material costs (subclause 5, clause 1 and clause 2, article 346.16, subclause 1, clause 1, article 254 of the Tax Code of the Russian Federation). This conclusion can be drawn from the explanations of the Ministry of Finance of Russia, given in letter dated November 14, 2008 No. 03-11-04/2/169.

Reduce the tax base as components are replaced and paid for (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Situation: how to reflect in a simplified form the receipt and use of components that had to be replaced when upgrading or repairing a computer? The components are suitable for further use.

When calculating the single tax, include the cost of components received as a result of repairing (upgrading) a computer as part of non-operating income (Article 250, paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation). The fact whether the computer is a fixed asset or is accounted for as inventory does not matter.

Income must be reflected at the time the spare parts arrive at the warehouse (when drawing up an invoice in form No. M-11) at market prices (clause 1 of article 346.17, clause 4 of article 346.18 of the Tax Code of the Russian Federation).

If in the future such spare parts are reused (sold), they cannot be taken into account in expenses.

Organizations that pay a single tax on income do not take into account any expenses when calculating the tax base (clause 1 of Article 346.14, clause 4 of Article 346.18 of the Tax Code of the Russian Federation).

Organizations that pay a single tax on the difference between income and expenses recognize any expenses only after they are actually paid. Payment is recognized as the termination of obligations to suppliers by transfer of funds or otherwise. This procedure is provided for in paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.

When receiving components replaced when upgrading or repairing a computer, the organization does not have any obligations. Moreover, identifying such materials does not incur any costs, since the economic benefits of the organization are not reduced. Further use in production or sale of used components will also not affect the calculation of the single tax. After all, the condition for repaying the debt in relation to the received property will remain unfulfilled.

Thus, organizations that use the simplification have no reason to include in expenses the cost of components replaced during modernization (repair).

UTII

The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the cost of replacing computer components does not affect the calculation of the tax base.

OSNO and UTII

A computer can be used in the activities of an organization subject to UTII and in activities for which the organization pays taxes under the general taxation system. In this case, if the replacement of components was carried out during modernization, then for the purposes of calculating income tax, it is necessary to distribute the monthly amount of depreciation deductions. For the purposes of calculating property tax - the residual value of the fixed asset, taking into account the costs of modernization. This procedure follows from paragraph 9 of Article 274 and paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation.

If replacing components is not considered an upgrade of the computer, then you need to distribute expenses for their acquisition (clause 9 of article 274 of the Tax Code of the Russian Federation). The costs of purchasing components for a computer used in one type of activity of the organization do not need to be distributed.

The VAT allocated in the invoice for the purchase of computer components also needs to be distributed. Distribute VAT in proportion to the share of transactions subject to this tax. Determine the share of transactions subject to VAT based on the cost of shipped goods (work, services, property rights) subject to VAT in the total volume of shipments for the tax period. This procedure is provided for in paragraphs 4, 4.1 of Article 170 of the Tax Code of the Russian Federation.

The amount of VAT that cannot be deducted should be added to the share of expenses for the organization’s activities subject to UTII (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

The organization purchases processors, monitors, mice, and keyboards. At the initial acquisition, either a fixed asset is completed, if the cost is over 40 thousand rubles, or an asset, if the total cost of purchased components does not exceed 40 thousand rubles. Subsequently, the monitor or processor fails or becomes obsolete. There is a need to replace either a monitor or a processor. Question: When making a new acquisition, is it possible to take into account a processor or monitor as an asset if the cost of each does not exceed 40 thousand rubles? How to correctly write off a failed monitor or processor in the originally equipped fixed asset or asset .

Based on the question posed, it follows that you take into account the computer components as a single whole as part of one piece of property. In this case, its components (monitor, processor, etc.) purchased for repair (replacement of worn-out broken equipment) or modernization (replacement of components with more advanced ones) are counted as materials. That is, if you replace a broken computer monitor with a new one, then you have the right to write off such costs as a lump sum as part of material expenses. In the same way, take into account the cost of a new monitor if you are upgrading (replacing with a more powerful monitor) a computer, the total cost of which was initially less than 40,000 rubles and was written off at a time. If you upgrade (install a more powerful monitor or processor) a computer that is accounted for as an OS, then the cost of a new monitor must be included in the initial cost of the computer. Accounting for old components (monitor, etc.) must be kept only if they are suitable for further use. If they are not subject to exploitation, then their cost is not reflected in accounting.

Rationale

(Information that will help you make the right decision is highlighted in color)

How to register and reflect in accounting and taxation the replacement of computer components

Classification of work: repair or modernization

Replacement of components in a computer can occur during its repair or modernization. Since repair and modernization operations are reflected differently in accounting and taxation, it is important to classify them correctly. This can be done based on the purpose of repair and modernization. The main purpose of repair work is to eliminate faults that make it impossible to operate the main asset.

Unlike repairs, modernization is carried out in order to improve the characteristics and change the purpose of the fixed asset (paragraph 2, paragraph 2, article 257 of the Tax Code of the Russian Federation). Therefore, replacing a failed computer element is considered a repair. If the replacement is associated not with the physical wear and tear of components, but with moral wear and tear, this is modernization. For example, if instead of outdated components, more modern ones with better characteristics were installed. A similar point of view is reflected in letters of the Ministry of Finance of Russia dated November 6, 2009 No. 03-03-06/4/95, dated May 27, 2005 No. 03-03-01-04/4/67 and dated December 1, 2004. No. 03-03-01-04/1/166.

Accounting: components

Spare components for a computer (monitor, keyboard, mouse, processor, hard drive, CD-ROM, etc.) are included in the materials (Instructions for the chart of accounts). Therefore, accounting for transactions related to the receipt and write-off of components in accounting is similar to the general procedure for the receipt and write-off of materials.

Reflect the receipt, movement and disposal of computer components in accounting on subaccount 10-5 “Spare parts” to account 10 “Materials”.

Accounting: repairs

In accounting, reflect repair costs in the reporting period to which they relate. They are included in expenses for ordinary activities (clause 27 of PBU 6/01, subclauses 5, 7 of PBU 10/99). Therefore, reflect the write-off of components when repairing a computer with wiring:

Debit 20 (23, 25, 26, 29, 44...) Credit 10-5

– components written off for computer repair.

This procedure is provided for in paragraph 67 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Accounting: modernization

The costs of modernization are taken into account in account 08 “Investments in non-current assets” with subsequent inclusion in the initial cost of the fixed asset (clause 42 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). To ensure the possibility of obtaining data on types of capital investments, it is advisable to open a subaccount “Modernization Expenses” for account 08.

In accounting, write off components when upgrading a computer using the following wiring:

Debit 08 subaccount “Modernization expenses” Credit 10-5

– components for upgrading the computer were written off.

After replacing components during modernization, you need to draw up a report in form No. OS-3. It is approved by the head of the organization and transferred to the accountant. Information about the modernization is reflected in the computer inventory card according to form No. OS-6 (OS-6a) or in the inventory book according to form No. OS-6b (intended for small enterprises) (clause 40 of the Guidelines approved by order of the Ministry of Finance of Russia dated October 13 2003 No. 91n). In accounting, make the following entry:

Debit 01 Credit 08 subaccount “Modernization expenses”

– the initial cost of the computer has been increased by the cost of components.

This procedure is established in paragraph 42 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

For information on how to calculate depreciation after upgrading a computer, see How to carry out and reflect in accounting and taxation the modernization of fixed assets.

Situation: how to write off in accounting the costs of upgrading a computer, the cost of which was taken into account at a time. It does not exceed 40,000 rubles, and according to the accounting policy of the organization, objects with such a cost are reflected in the inventory

Modernization costs can also be written off as a lump sum.

The organization has the right to account for assets that fully correspond to the characteristics of fixed assets, but costing no more than 40,000 rubles, as inventories in account 10 (clause 5 of PBU 6/01, Instructions for the chart of accounts). This means that when taking into account the cost of such objects, one should be guided by the standards of PBU 5/01. This regulatory act does not provide for an increase in the cost of inventories after work on the modernization of facilities is carried out. Therefore, regardless of the amount, all costs for upgrading a computer previously included in the inventory can be taken into account as expenses at a time.

Accounting: use of old components

After replacement, old components may be suitable for further use. For example, an organization can sell them or use them to repair other computers. In this case, upon receipt of replaced components, an invoice is filled out in form No. M-11 (clause 57 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

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