Methodical instructions for the accounting of special equipment and overalls. Accounting for workwear and other personal protective equipment

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS

SPECIAL ACCESSORIES, SPECIAL EQUIPMENT

AND SPECIAL CLOTHING

In pursuance of the Accounting Reform Program in accordance with international standards financial statements approved by the Government Decision Russian Federation dated March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:

1. To approve the attached Guidelines for accounting special tools, special devices, special equipment and special clothing.

2. Enact this Order starting from accounting statements for 2003.

A.L. KUDRIN

Approved

By order

Ministry of Finance

Russian Federation

INSTRUCTIONS

ACCOUNTING FOR SPECIAL TOOLS,

SPECIAL ACCESSORIES, SPECIAL

EQUIPMENT AND SPECIAL CLOTHING

I. General Provisions

1. Guidelines for accounting for special tools, special devices, special equipment and special clothing (hereinafter referred to as the Guidelines) determine the procedure for accounting for special tools, special devices, special equipment and special clothing and apply to organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).

(as amended by the Order of the Ministry of Finance of the Russian Federation of 25.10.2010 N 132n)

2. These Guidelines determine the features of accounting for assets that are included for accounting purposes in the composition current assets and have a special procedure for attributing value to the costs of production and sale of products (works, services).

For the purposes of the Methodological Instructions, the following are accepted for accounting as the specified assets:

special tool and special devices - technical means with individual (unique) properties and designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services);

special equipment - means of labor that are repeatedly used in production, which provide conditions for performing specific (non-standard) technological operations;

special clothing - means individual protection employees of the organization.

3. The composition of special tools and special devices includes: tools, dies, molds, molds, rolling rolls, model equipment, slipways, chill molds, flasks, special mold-making equipment, other types of special tools and special devices.

4. Not considered as a special tool and special devices are technical means intended for the production of typical types of products (works, services).

5. Considered as special equipment:

Special technological equipment(chemical, metalworking, forging and pressing, thermal, welding, other types of special technological equipment) used to perform non-standard operations;

Control and test apparatus and equipment (stands, consoles, mock-ups of finished products, test installations) designed for adjustments, testing of specific products and handing them over to the customer (buyer);

Reactor equipment;

Disinfection equipment;

Other types of special equipment.

6. Not considered as special equipment technological equipment for performing typical (standard) operations for mechanical, thermal, galvanic and other processing of parts and products, standard testing equipment for checking purchased semi-finished products, components and materials, as well as other general-purpose equipment.

7. The composition of special clothing includes: special clothing, special shoes and safety devices (overalls, suits, jackets, trousers, dressing gowns, short fur coats, sheepskin coats, various footwear, mittens, glasses, helmets, gas masks, respirators, and other types of special clothing).

8. A specific list of labor instruments included in special tools, special devices, special equipment and special clothing is determined by the organization based on the specifics of the technological process in industries and other sectors of the economy.

9. The organization can organize accounting for special tools, special devices, special equipment in the manner provided for accounting for fixed assets, in accordance with the accounting regulation "Accounting for fixed assets" PBU 6/01, approved by the Order of the Ministry of Finance of Russia dated March 30, 2001 No. N 26n (registered with the Ministry of Justice of the Russian Federation on April 28, 2001 N 2689).

II. Accounting for Receipt Transactions

special tools, special devices,

special equipment and special clothing

10. Special tools, special devices, special equipment (hereinafter - special equipment) and special clothing may be purchased by the organization from other persons, incl. by purchase, transfer free of charge, receipts as a contribution to the authorized (pooled) capital, in other ways provided by law, or made by the organization independently.

11. Special equipment and special clothing owned by the organization, as well as in economic management or operational management, are accepted for accounting at the actual cost, ie. in the amount of actual costs for the acquisition or manufacture, calculated in the manner prescribed for the accounting of inventories set out in the Methodological Guidelines for the Accounting of Inventories (approved by Order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119n (registered in Ministry of Justice of the Russian Federation on February 13, 2002, registration number 3245)).

12. Special equipment and special clothing that do not belong to this organization, but are in its use or possession, are accounted for on off-balance sheet accounts in the assessment provided for in the contract, or in the assessment agreed with their owner.

13. Special equipment and special clothing owned by the organization, as well as in economic management or operational management, are accounted for prior to transfer to production (or operation) as part of the organization's current assets under the "Materials" account on a separate subaccount "Special equipment and special clothing in stock ".

14. In the case of the manufacture of special equipment and special clothing directly by the organization (on its own), the costs of their manufacture are pre-grouped on the appropriate accounts for accounting for production costs ("Auxiliary production", "Main production", etc.).

The completion of work on the manufacture of special equipment and special clothing must be confirmed by an act of completed work on the manufacture of special equipment and special clothing in the form established by the organization (a sample of the form of this act is given in the appendix to these Methodological Instructions).

15. The transfer of special equipment and special clothing made in the organization by the subdivisions - manufacturers (workshops) to the warehouses of the organization (other storage places) is formalized by the corresponding primary accounting documents. For this purpose, it is recommended that organizations use a consignment note and (or) consignment note (standard intersectoral forms N M-11 and M-15, respectively, approved by the Resolution of the State Statistics Committee of Russia dated 10.30.97 N 71a)<*>.

16. Acceptance and posting of incoming special equipment and special clothing by the warehouses of the organization, as a rule, are made out by drawing up credit orders(standard intersectoral form N M-4, approved by the Decree of the State Statistics Committee of Russia dated 10.30.97 N 71a).

17. Proceeding from the peculiarities of the technological process of production in the organization, the direct transfer of the manufactured special equipment to the production (operating) divisions of the organization can be carried out without its actual delivery to the warehouse of the organization.

Example. Special equipment, the transfer of which to production is carried out without its actual delivery to the warehouse, includes slipway equipment, reactor equipment, some types of control and measuring equipment, etc. In these cases, special equipment is reflected in the warehouse and accounting records as received at the warehouse of the organization (other storage places) of the organization. In this case, in the incoming and outgoing documents of the warehouse and the incoming documents of the production (operating) division of the organization, notes are simultaneously made that the special equipment has been received and issued from the warehouse of the organization.

18. In accounting, the transfer (delivery) of special equipment and special clothing made by the organization's forces to the organization's warehouses (other storage places) is reflected in the debit of the Materials account subaccount "Special equipment and special clothing in the warehouse" and the credit of cost accounting accounts for production (accounts "Auxiliary production", "Main production", etc.) in the amount of actually incurred costs for its manufacture (actual cost).

Actual cost special equipment and special clothing made by the organization itself is determined in the manner established for calculating the cost of the corresponding types of products.

III. Vacation accounting

special equipment and special

clothes into production (operation) and order

including their cost in production costs

19. The release of special equipment and special clothing for production (operation) from the warehouses of organizations (other storage places) is carried out on the basis of primary accounting documents, which can be the forms of documents specified in paragraph 15 of these Methodological Instructions, as well as limit fence cards (typical intersectoral form N M-8, approved by the Decree of the State Statistics Committee of Russia dated 10.30.97 N 71a).

If necessary, the organization, in addition to the forms of primary accounting documents contained in the albums of unified forms of primary accounting records, can use independently developed forms of primary accounting documents for the movement of special equipment and special clothing.

20. The transfer of special equipment and special clothing into production (operation) is reflected in the accounting according to the debit of the "Materials" account and the subaccount "Special equipment and special clothing in operation" opened thereto in correspondence with the accounts of inventory accounting (account credit " Materials ", according to the relevant sub-accounts) in the amount of actual costs associated with the purchase and (or) manufacture of special equipment and special clothing (at the actual cost).

21. In order to reduce the labor intensity of accounting work, it is allowed to write off the cost of special clothing, the service life of which, according to the issuance rate, does not exceed 12 months, to the debit of the corresponding production cost accounting accounts at the time of its transfer (leave) to the employees of the organization.

22. Analytical accounting of special equipment and special clothing in production (operation) by the accounting service is carried out by name (item numbers), quantity and actual cost, indicating the date of entry into production (operation) (month, year), places of operation (by divisions) and financially responsible persons.

Analytical accounting is kept, as a rule, in books in the form of revolving statements or in in electronic format ensuring obtaining necessary information accounting for the movement of special equipment and special clothing.

23. In order to ensure control over the safety of special equipment, its cost when transferring from the organization's warehouses (other storage places) to production (operation), the organization may take on off-balance sheet accounting for the additionally introduced off-balance account "Special equipment put into operation".

Organization use off-balance sheet special equipment is recommended in cases of complete transfer (write-off) of its cost during transfer to production (operation) and (or) the presence of obligations to store special equipment after the end of its operation (obligations to warranty repair and maintenance, mobilization stock, etc.).

Accounting for special equipment on the off-balance sheet account "Special equipment put into operation" is carried out in a simple form (in unilaterally) in the context of the names (nomenclature numbers) of special equipment or its groups (enlarged sets) at the actual cost of purchase (manufacture).

24. The cost of special equipment is repaid by the organization in one of the following ways:

Method of writing off the cost in proportion to the volume of products (works, services) produced;

Linear method.

The use of one of the methods of repayment of the cost for a group of homogeneous objects of special equipment is carried out throughout the entire period useful use objects included in this group.

The amount of repayment of the cost of special equipment is determined:

With the method of writing off the cost in proportion to the volume of products (works, services) - based on the natural indicator of the volume of products (works, services) in reporting period and the ratio of the actual cost of the object of special equipment to the estimated volume of production (work, services) for the entire expected useful life of the specified object;

With the linear method - based on the actual cost of the object of special equipment and norms calculated based on the useful life of this object.

The use of the method of writing off the cost in proportion to the volume of products (works, services) is recommended for those types of special equipment, the useful life of which is directly related to the number of products (works, services) produced, for example, stamps, molds, rolling rolls, etc.

The linear method is recommended for those types of special equipment, the physical wear of which is not directly related to the number of products (works, services) produced, for example, slipway equipment, templates, test equipment, etc.

25. The cost of special tooling intended for individual orders or used in mass production is allowed to be fully redeemed at the time of transfer to production (operation) of the corresponding tooling.

ConsultantPlus: note.

Decree of the Ministry of Labor of the Russian Federation of 12/18/1998 N 51 became invalid in connection with the publication of the Order of the Ministry of Health and Social Development of the Russian Federation of 01.06.2009 N 290n, which approved new Intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment.

26. The cost of special clothing is redeemed (taking into account the features set forth in paragraph 21 of these Guidelines) in a linear way based on the useful life of special clothing provided for in the standard industry norms for the free distribution of special clothing, special footwear and other personal protective equipment, as well as in The rules for providing workers with special clothing, special shoes and other personal protective equipment, approved by the Decree of the Ministry of Labor and social development Russian Federation of December 18, 1998 N 51 (registered with the Ministry of Justice of the Russian Federation on February 5, 1999, registration number 1700).

27. Calculation of the repayment of the cost of special equipment and special clothing in accounting is reflected in the debit of the accounts for accounting for production costs and the credit of the account "Materials" subaccount "Special equipment and special clothing in use".

28. If the release of products (works, services) was terminated ahead of schedule and its renewal in the organization is not expected, then residual value special equipment (the remainder of the underwritten value of the cost of special equipment on the "Materials" account) shall be written off to the financial results of the organization as other expenses.

29. The costs of the organization for the repair and maintenance of special equipment and special clothing (for example, sharpening of special tools, replacement of individual units and parts, etc.) are included in the costs of common types activities.

IV. Disposal accounting

special equipment and special clothing

30. The cost of an object of special equipment and special clothing, which is retired or not used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from the accounting records.

Disposal of an object of special equipment and special clothing takes place in cases of sale, transfer free of charge (except for a contract for free use), write-off in case of moral and physical deterioration, liquidation in accidents, natural disasters and other emergencies, transfer in the form of a contribution to the charter (reserve ) capital of other organizations.

31. Write-off of special equipment and special clothing from accounting as a separate accounting object is carried out only upon its actual physical disposal. At the same time, the end of the transfer of the value of the object of special equipment to the cost of manufactured products (work, services) may not coincide in time with its actual physical disposal (when mothballing objects of special equipment to fulfill obligations for warranty service and warranty repair, obligations to preserve mobilization or safety stock etc.).

32. If an object of special equipment and special clothing is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount specified by the parties in the purchase and sale agreement.

33. Income and expenses related to the write-off from balance sheet objects of special equipment and special clothing are reflected in the accounting in the reporting period to which they relate. Income and expenses from the write-off of objects of special equipment and special clothing from the accounting records shall be referred to the financial results as other income and expenses.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

34. The determination of the unsuitability and the decision of the issue of writing off special equipment and special clothing is carried out in the organization of a permanent inventory commission(hereinafter - commission).

Taking into account the volume of work, their special nature, working inventory commissions can be created in organizations.

35. The functions of the commission in terms of the use of special equipment and special clothing are:

a) direct examination of objects of special equipment and special clothing presented for write-off, and establishment of their unsuitability for further use or the possibility (impossibility) and expediency of their restoration;

b) determination of the causes of failure (normal wear and tear, violation of normal operating conditions, accident, fire, natural disaster, etc.);

c) identification of persons, through whose fault the object of special equipment and special clothing was prematurely out of order, making proposals to the management of the organization on bringing these persons to responsibility established by law;

d) determination of the possibility of using individual units, parts, materials and other parts of the property being written off;

e) drawing up an act for the write-off of objects of special equipment and special clothing and submitting the act for approval to the head of the organization or to a person authorized by him;

f) control over the disassembly of decommissioned objects (after the approval of the write-off certificate), for the removal of suitable units, parts from them, including those containing precious metals, materials and other usable parts.

Received from disassembly material values issued by waybills and handed over to the warehouse of the organization. One invoice can be issued for the values ​​received from the dismantling of decommissioned objects under several acts, in which a link is given to all acts of write-off. In accounting, the specified values ​​are reflected in the debit of the "Materials" account in correspondence with the financial results account as other income.

(as amended by the Order of the Ministry of Finance of the Russian Federation of 24.12.2010 N 186n)

The commission, with the obligatory participation of a representative of the accounting service, evaluates the values ​​obtained from the dismantling of decommissioned objects.

Parts and assemblies containing precious metals are specified in the consignment note.

36. When using off-balance sheet accounting objects of special equipment in the organization, their disposal as an accounting object is also reflected in the off-balance sheet account "Special equipment put into operation" on the basis of a write-off certificate. For this purpose, the organization can use the standard intersectoral forms N MB-4 "Act of disposal of low-value and fast-wearing items", N MB-8 "Act on write-off of low-value and fast-wearing items", approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a, and also other forms of primary documents developed by the organization independently and taking into account specific production conditions.

Organizations that do not use off-balance sheet accounting for special equipment objects also write off these objects on the basis of a write-off certificate.

37. The act for the write-off of objects of special equipment, in particular, indicates:

the name of the written off objects and their distinctive features, the number;

actual cost;

the amount of the transferred value of the object at the time of write-off;

established service life (scope of work);

date (month and year) of commissioning;

the reason for the failure;

proposals to write off the object and to recover material damage from the perpetrators.

The act is approved by the head of the organization or a person authorized by him.

38. Write-off of objects of special equipment from off-balance sheet accounting is carried out at their actual cost.

39. In the event of a shortage of special equipment and special clothing, the amount of the shortage, on the basis of an act on the identified shortage and taking into account the requirements of the Methodological Guidelines for the accounting of inventories (paragraph 31), is to be written off in the following order.

In system accounting, the actual cost of special equipment and special clothing that are in the organization's warehouse (another storage location) is debited from the "Materials" account credit to the "Shortages and losses from damage to valuables" account.

Special equipment and special clothing that are in production (operation) are written off at the residual value (the actual cost of property minus a part of its value written off to the cost of products (works, services)) from the credit of the "Materials" account to the debit of the account "Shortages and losses from damage to valuables "with the simultaneous write-off, in appropriate cases, of the actual cost of special equipment from off-balance sheet accounting (credit of the off-balance sheet account" Special equipment put into operation ").

40. Special equipment and special clothing that have become unusable, as well as disposed of as a result of accidents, fires and natural Disasters, as well as other emergencies, are written off in accordance with the procedure provided for in paragraph 39 of these Methodological Instructions.

41. Depending on the specific reasons for the loss, the actual cost or residual value of special equipment and special clothing (if applicable) shall be debited from the credit of the account "Shortages and losses from damage to valuables" to the debit of accounts for accounting for production costs and distribution costs (expenses), calculations for damages, financial results in the manner prescribed by paragraph 30 of the Methodological Instructions for the accounting of inventories.

42. The organization conducts an inventory and checks the presence (condition) of special equipment and special clothing in the manner prescribed in paragraphs 21 - 35 of the Methodological Guidelines for the accounting of inventories.

V. Features of accounting

special equipment

43. In order to reduce the labor intensity of accounting work in organizations with a significant number of names (types) of special equipment, it is allowed to record the presence and movement of special equipment as a whole in its enlarged sets, combined (grouped) by types of manufactured products (works, services).

In this case, in organizations, when manufacturing special equipment on their own, orders for its manufacture should be opened, containing a general feature (code) reflecting the belonging of each name (type) of special equipment to a specific product (work, service).

Example. For the manufacture of the TU-204 aircraft, an order (orders) for the manufacture of special equipment is opened in each production unit (workshop), the code (number) of which contains symbols that determine its belonging to this aircraft model (TU-204).

44. The actual cost of the entire set of special equipment consists of the actual costs of manufacturing individual (each) items of special equipment intended for the production of a specific (one) type finished products(works, services). The specified value of the cost of a set of special equipment is accepted for accounting as an independent object without breakdown by individual names in the manner prescribed by clauses 18 and 20 of these Methodological Instructions.

45. In the case of purchasing special equipment from third-party organizations, it can also be grouped into an enlarged kit. At the same time, in order to ensure the identification of individual (each) names of special equipment in an enlarged set, the latter must contain in their ciphers (conditional names) common generic signs (codes) similar to the procedure established in paragraph 43 of these Methodological Instructions.

46. ​​During operation, the actual cost of a set of special equipment is not subject to change due to the replacement of individual parts (names) of equipment. The expenses of the organization for the replacement and repair of individual parts (names) of a set of special equipment should be qualified as the cost of repair and maintenance of the specified set and included in the composition of expenses for ordinary activities.

47. The transfer of the actual cost of a set of special equipment to the cost of manufactured products (works, services) is carried out in the manner prescribed by paragraph 24 of these Methodological Instructions.

Vi. Operational accounting of special

tools and accessories

48. Special tools and special devices are released from the warehouse of the organization to the storeroom of the organization's subdivision according to the limits (norms) of release established by the organization.

49. The special tools and special devices issued to the organization's divisions are recorded in the organization's warehouse in special cards opened for each division, which reflect the issue and return of special tools and special devices, as well as the return of unusable special tools and special devices.

50. It is possible to use several options for organizing operational (quantitative) accounting for the issuance of special tools and special devices for production (operation) and their return to the warehouse:

a) in the first option, the registration of operations for the movement of special tools and special devices is carried out by primary accounting documents:

Receipt of special tools and special devices from the warehouse into the pantry of the unit is documented by an extract of requirements or limit cards;

The return from the storeroom of the department of special tools and special devices to the warehouse is made out by drawing up invoices or entries in limit cards;

Delivery of unusable, worn-out special tools and special devices in the form of scrap, scrap is issued by waybills from the storerooms;

b) in the second option, the employees of the pantry of the division exchange in the warehouse of the organization unusable, worn-out special tools and special devices for usable pieces apiece, which does not lead to a change in the stocks of special tools and special devices in the storerooms of the divisions, therefore, the primary accounting document for the issuance of tools and devices is not issued. The exchange is carried out on the basis of acts of disposal (write-off) due to normal wear and tear (normal operation).

In the second variant of accounting for the movement of special tools and special devices in production (operation), the primary accounting documents for the release or the arrival of these values ​​from the warehouse of the organization to the storeroom of the unit or from the storeroom of the unit to the warehouse of the organization are drawn up only for operations that lead to a change in the amount of stocks in the storeroom of the unit ...

51. Issuance of special tools and special devices for workplaces for a period of more than a month is made from the storeroom of the unit in accordance with the technological maps. The initial issue of a special tool is made on the basis of the master's request and is issued in face cards, opened in one copy for each workplace, each adjuster or worker - the recipient of a special tool. In the face card, the employee signs for the instrument received.

Subsequent issuances from the pantry of the unit of a suitable special tool, instead of a normally worn piece per piece, may not be issued with primary accounting documents or they may be recorded in the employee's face card: the employee of the pantry of the unit signs for the receipt of unusable tools, and the employee signs for receipt of suitable ones with the date. In all cases, the issuance of a suitable special tool in exchange for an unusable one is made only upon presentation of an act of disposal (write-off) due to normal wear and tear (normal operation).

The issuance of suitable special tools without the surrender of unusable ones or in exchange for tools that have become unusable ahead of time or as a result of violation of the operating rules is carried out on the basis of the requirements. In the employee's face card, appropriate records are made on the delivery of unusable instruments and on the issuance of suitable instruments, confirmed by the signature of the employee of the pantry unit and the signature of the employee who receives the instrument.

52. When issuing special instruments for a period not exceeding a month (for a shift, another period determined by the organization), as a rule, the brand system for issuing instruments is used.

Under the brand system, a special tool is issued to employees on the basis of tool marks without registration in any documents.

Tool marks are made, as a rule, of metal, with each mark stamped with the department number, storeroom number, as well as the employee's personnel number or the serial number of the brand. For each personnel number of an employee, the required number of tool marks is procured.

The prepared tool stamps are issued to the pantry of the subdivision according to the requirements signed by an authorized person (foreman), to employees against receipt in a special book (face cards) upon their admission to work in a subdivision of the organization. The unit's pantry gives out only one item for each instrumental stamp.

Under a one-brand system, workers get a special tool for work in the following way: the worker presents to the department storeroom as many tool marks as he needs to receive. When giving out the tools to the employee, the employee of the pantry of the unit places the tool marks in the cells of the rack, in which the issued tools were stored. Having handed over the tools to the department storeroom, the employee receives his tool marks back.

Under the two-stamp system for issuing special tools to workers for short-term use, two types of stamps are used:

worker's personnel number stamps, which are designed to establish which of the workers have been issued with special tools, and tool number stamps, used to determine which tools have been issued to workers. Before receiving the tool from the storeroom, the tool stamps with the employee's personnel number are kept by the employee, and upon receipt of the tool they are transferred to the unit's storeroom.

Tool marks with a stock number are stored in the corresponding cell of the rack until the tool is dispensed, and when the tool is dispensed, they are placed on the corresponding control device.

53. Along with instrumental nomenclature marks, if necessary, special instrumental tokens can be used, which, in addition to marks, are intended to signal which special instruments the stock has dropped to the minimum limit. The indicated tokens are stored in the corresponding slot in the rack.

Different configuration tokens can also be used to determine when (on which shift) specific tools were issued to an employee. These tokens are stored until the tool is handed over to the worker at the department storeroom worker, and when the tool is issued, they are placed on the appropriate control device.

54. When a special tool is handed over for inspection, sharpening or repair, the storeroom of the subdivision draws up a receipt (order) in two copies. The instruments with the first copy of the receipt (order) are transferred to the laboratory (repair shop) against receipt on the second copy, which remains in the unit's storeroom and serves as the basis for the return of the instrument from the laboratory (repair shop) after verification (sharpening, repair).

55. In order to receive for use special tools and special devices classified as rare or containing precious metals or precious stones in accordance with the list approved by the head of the organization, a requirement signed by an authorized person is also presented to the unit's storeroom. The request must contain the signature of the employee in the receipt of a special tool. When the instrument is handed over to the unit's storeroom, the request is returned.

56. In case of breakdown, damage and loss of special tools and special devices, an act of disposal (write-off) is drawn up indicating the reasons for disposal. At the same time, a decision is made to recover the value of the items disposed of early from the guilty persons. The act with other materials is transferred to the accounting service for writing off the retired property and recovering their value from the perpetrators.

57. Varietal quantitative accounting of tools and accessories in the pantry of a subdivision is carried out by analogy with the procedure for accounting for materials in the warehouses of an organization, provided for in the Methodological Guidelines for the accounting of inventories.

58. On the basis of accounting data for special tools and special devices, pantry divisions are obliged to promptly inform the relevant department of the organization's management about deviations of their actual balance from the established stock rate, as well as about special tools and special devices that have been idle for a long time.

59. Features of the organization of operational accounting of special tools and special devices (special rigging), as well as special equipment can be set in industry instructions.

Vii. Operational accounting of special clothing

60. Special clothing is issued to employees in accordance with the procedure established by the collective agreement on the basis of standard industry norms for the free distribution of special clothing, special footwear and other personal protective equipment, as well as the rules for providing employees with special clothing, special shoes and other personal protective equipment, approved in the prescribed manner ...

61. Issuance of special clothing to employees and their return should be reflected in the personal cards of employees.

62. In the documents issuing the release of special clothing to employees (requirements, etc.), along with other details, the basis for the issue should be reflected, and in personal card- wear period, percentage of shelf life at the time of issue.

63. Organizations establish control over the timing of the presence of special clothing in production (operation). For this, it is recommended, for example, to put a stamp on it indicating the date of issue to employees.

64. Special clothing issued to employees is the property of the organization and must be returned: upon dismissal, upon transfer in the same organization to another job for which the special clothing, special footwear and safety devices issued to them are not provided for by the norms, as well as at the end of their terms. socks in exchange for new ones.

65. Duty special clothing for collective use should be kept in the storeroom of a subdivision or section and given to employees only for the duration of the work for which it is provided, or may be assigned to certain workplaces (for example, sheepskin coats at outdoor posts, dielectric gloves for electrical installations and etc.) and transferred from one shift to another. In these cases, special clothing is issued under the responsibility of the person concerned.

Duty special clothing and accessories are recorded on separate cards marked "Duty".

66. Delivery by employees of special clothing for washing, disinfection, repair, as well as winter (warm) special clothing with the onset of summer (warm) time for organized storage is drawn up in a statement and signed by the financially responsible person on the acceptance of special clothing.

The return of special clothing to employees after washing, disinfection, repair and storage (warm special clothing and special shoes) is made according to the same sheets in which the acceptance was issued, against the employee's receipt (in the column provided for this).

Application

to the Guidelines for

accounting for special

tools, special

devices, special

equipment and special clothing,

approved by the Order of the Ministry

finance of the Russian Federation

APPROVED

__________________

supervisor

_______ ___________________

signature transcript of signature

"__" ___________ 200_

PERFORMED WORKS FOR MANUFACTURING SPECIAL EQUIPMENT

AND SPECIAL CLOTHING

Organization _____________________________ Form according to OKUD

Structural unit _______________ in OKPO

The commission appointed by order of "__" _________ 200_,

made an inspection of the accepted (transferred) into production

(operation) of special equipment and special clothing.

The total number of equipment ________________________________________

in words

Chairman of the Commission

Commission members: _________ _______ __________________________

position signature transcript of signature

_________ _______ __________________________

position signature transcript of signature

_________ _______ __________________________

position signature transcript of signature

Passed: _________ _______ __________________________

position signature transcript of signature

Accepted: _________ _______ __________________________

position signature transcript of signature

The note of the accounting service about the opening of the card (entries in the book)

or moving

Chief Accountant ____________ _____________________

signature transcript of signature

Organizations of the military-industrial complex use so-called special assets to perform specific technological operations in the production of certain types of military products or to perform work. Special assets include: special tools and devices, special equipment and special clothing.

The accounting procedure for these special assets is determined by the Methodological Guidelines for the accounting of special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of the Russian Federation dated December 26, 2002 No. 135n (hereinafter referred to as the Methodological Guidelines).

These Methodological Guidelines distinguish a separate group of assets for which a special procedure for accounting and attributing their value to the costs of production and sale of products is provided. The special assets include:

Special tools and special attachments- technical means with individual (unique) properties and designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services), including:

• instruments;
• stamps;
• Press forms;
• molds;
• rolling rolls;
• model equipment;
• slipways;
• chill molds;
• flasks;
• plazo-template special rigging;
• other types of special tools and special devices.

Special equipment- reusable means of labor in production, which provide conditions for the performance of specific (non-standard) technological operations, including:

• special technological equipment (chemical, metalworking, press-forging, thermal, welding, other types of special technological equipment) used to perform non-standard operations;
• control and test apparatus and equipment (stands, consoles, mock-ups of finished products, test installations) designed for adjustments, testing of specific products and handing them over to the customer (buyer);
• reactor equipment;
• de-vaccination equipment;
• other types of special equipment;

Special clothing- personal protective equipment for workers: special clothing, special footwear and safety devices, including:

• overalls;
• costumes;
• jackets;
• pants;
• bathrobes;
• short fur coats;
• sheepskin coats;
• various footwear;
• mittens;
• glasses;
• helmets;
• gas masks;
• respirators;
• other types of special clothing;

As for special rigging (special tools, special fixtures, special equipment), the military-industrial complex organization can choose one of two accounting methods:

1. Special equipment is accounted for in the manner prescribed by the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by the Order of the Ministry of Finance dated March 30, 2001 No. 26n.

In this case, the cost of special equipment objects with a useful life of more than 12 months is repaid by charging depreciation in one of the following ways:

• linear method;
• diminishing balance method;
• by the sum of the numbers of years of useful life;
• proportional to the volume of products.

It should be noted that keeping records of special rigging in accordance with the Regulations of PBU 6/01 is possible only for objects whose useful life exceeds 12 months. Special equipment with a shorter useful life is accounted for as part of inventories. The Guidelines do not make special reservations about the order in which these objects should be taken into account and written off: in the manner established by the Guidelines, or the rules established by PBU 5/01 must be applied to them. If PBU 5/01 is applied, the cost of special equipment objects with a useful life of less than 12 months is written off to the accounts for accounting for production costs at the time of their release into production or commissioning.

From our point of view, only production organizations that have a small range of special property can take into account special assets as part of fixed assets, since they will be able to keep such records without a significant increase in labor costs. The same organizations that have a significant nomenclature of special property, in addition to a sharp increase in the labor intensity of accounting operations, with this accounting option, face such a problem as determining the useful life. Since in the Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups»There is simply no information on most types of special property. As a result, organizations will be forced in each individual case to establish the terms of use of such property (as a rule, unique, unparalleled) on the basis of expert judgment.

2. Accounting and writing off is carried out in the manner prescribed by the Methodological Instructions. This method is new and introduced only for similar objects.

Objects of special equipment and special clothing, regardless of their cost and useful life, are included in the composition of current assets and are accounted for on account 10 "Materials", to which subaccounts are opened “Special equipment and special clothing in stock” and “Special equipment and special clothing in use”. Objects are accepted for accounting at their actual cost determined in accordance with the provisions of PBU 5/01.

The cost of special assets is repaid by calculating depreciation in one of the following ways:

• proportional to the volume of products manufactured - this method is recommended to be used if the useful life of special equipment objects depends on the amount of products released.
• in a linear way - if the physical depreciation of objects is not related to the volume of products produced.

• overalls, the service life of which does not exceed 12 months;
• special equipment used to fulfill individual orders, or in mass production.

Note!

The cost of workwear with a service life of more than 12 months is redeemed only on a linear basis.

ARRIVAL OF SPECIALTIES

Special assets can enter military-industrial complex organizations in various ways:

• under contracts of purchase and sale;
• by contributing to the authorized (pooled) capital;
• by donation;
• under commodity exchange agreements;
• be made independently;
• in another way provided by law.

Special equipment and overalls that do not belong to the organization by right of ownership must be accounted for on an off-balance sheet account, for example 012 "Spetsosnastka".

According to clause 13 of the Methodological Instructions, special assets are accounted for on account 10 "Materials" on a separate subaccount "Special equipment and overalls in stock". However, for the convenience of accounting, sub-accounts can be opened:

10-10 "Overalls in the warehouse";

10-11 "Special equipment in stock".

Operations for the receipt of objects of special equipment and overalls are reflected by the record:

If special equipment or overalls are manufactured by the organization, then their actual cost is assumed to be equal to the sum of the actual costs of their production.

Operations for the acceptance for accounting of objects of special equipment or overalls, made on their own, are reflected by the entry:

After the completion of work on the manufacture of special equipment or overalls, an Act of completed work is drawn up. A sample form of the Act is given in the Appendix to the Guidelines, however, the organization can independently develop the form of the Act.

Methodological guidelines are recommended for registration of operations on the transfer of manufactured special equipment and overalls from the units where they were made to the warehouse, to use the invoice and (or) invoice (standard intersectoral forms No. M-11 and No. M-15, approved by the Resolution of the State Statistics Committee of Russia from October 30, 1997 No. 71a).

At the time of acceptance of special equipment, overalls at the warehouse, a receipt voucher is drawn up in the form No. M-4.

RELEASE OF SPECIALTIES IN OPERATION

Special equipment and overalls are released into production on the basis of the following documents:

• invoice claim (form No. M-11);
• waybill (form No. M-15);
• limit fence card (form No. M-8);
• documents developed independently, subject to the availability of all the necessary details.

10-12 "Overalls in service";

10-13 "Special equipment in operation".

Operations for the transfer of objects of special equipment and workwear to production are reflected by wiring:

To ensure control over the safety of special rigging, the Methodological Guidelines recommend taking into account the special rigging put into operation on the off-balance sheet account "Special rigging in operation". This must be done, especially in cases where the cost of special equipment is completely written off at the time of transfer to production, as well as in those when the cost of special equipment is fully repaid through depreciation, but the objects themselves continue to be listed in the organization, for example, if it is necessary to carry out warranty repairs , since clause 31 of the Methodological Instructions established that the write-off of objects of special equipment and overalls from the accounting records is carried out only when they are actually physically retired.

WRITE-OFF OF SPECIAL ASSETS

Clause 51 of the "Regulations for the maintenance of accounting and financial reporting in the Russian Federation" approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n established that the cost of special tools, special devices and replacement equipment is repaid only by writing off the cost in proportion to the volume of production (work, services). The cost of special tools and special devices intended for individual orders or used in mass production may be fully redeemed at the time of transfer of the corresponding tools and devices to production.

In accordance with the provisions of the Guidelines, the cost of special equipment can be included in production costs in one of the following ways:

1) In proportion to the volume of products released.

This method is recommended for use in cases where the useful life of special equipment objects directly depends on the amount of products produced with their help. The amount to be charged to the accounts for accounting for production costs is determined as follows: the cost of the object is multiplied by the ratio of the number of products produced in the reporting period to the total estimated amount of products. In this case, the cost of the object will be fully repaid when all the planned quantity of products is produced. Depending on the performance, this period may be different.

Example 1.

To make an order, the organization OJSC "Arsenal" purchased stamps for the amount of 380,000 rubles (excluding VAT). The organization made a decision to take into account the stamps in the structure of special equipment and write off their cost in proportion to the volume of products produced.

a) The order was completed in 2 months.

1 month - 1,500 units;

2 month - 1,000 units.

The volume of manufactured products was:

1 month - 500 units;

2 month - 700 units;

3 month - 900 units;

4th month - 400 units.

In the accounting of the organization, transactions with the acceptance and write-off of the cost of stamps for costs will be reflected as follows:

End of the example.

Thus, as we can see, with this method, the cost of special equipment is written off during the period in which it is used. The amount charged on a monthly basis depends on the volume of products produced, which reflects the real picture - in those periods when more products were produced and, accordingly, the equipment worked with a greater load, the amount of depreciation is higher. This makes it possible to include in the cost of production a portion of the value of objects directly attributable to that product.

Note that in the event that, in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation, these objects must be included in the composition of depreciable property, depreciation should be charged either using a linear or non-linear method over the useful life determined in accordance with the Decree of the Government of the Russian Federation of 1 January 2002 No. 1 "On the classification of fixed assets included in depreciation groups." In this regard, the formation of temporary differences in accounting is possible in accordance with the norms of PBU 18/02.

In addition, here it is worth drawing the attention of the reader to the following. Quite often in military industry there is a situation when special equipment is used not only in the manufacture of new products, but also used, for example, for the production of spare parts. In this case, military-industrial complex organizations may encounter difficulties in determining the distribution base, since the use of natural indicators is hardly possible here due to their incomparability. Therefore, the organizations of the military-industrial complex must choose some other indicator, in proportion to which the distribution of the cost of special equipment will be made, for example, the labor intensity of the work performed. True, for these purposes, it is necessary to first calculate the amount of repayment of the cost of special equipment for one hour of labor costs. Further calculations will be made in the usual manner.

2) In a linear way.

In this case, the amount subject to monthly write-off is determined based on the useful life of the object. Depreciation is charged only in those months when the product is released, for the production of which the special equipment object is used.

Since the Methodological Instructions do not directly determine which document should be guided in determining the useful life of special equipment objects, from a literal reading of the text of the Methodological Instructions, it can be concluded that the useful life can be determined by the organization independently, based on the expected volume of products, or from the estimated period during which these objects will be used. This will lead to significant discrepancies between accounting and tax accounting data in the event that the useful life determined taking into account the provisions of the Government of the Russian Federation of January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups" (hereinafter Government Resolution No. 1) will not coincide with the deadline set by the organization.

Example 2.

Arsenal OJSC purchased a device worth 450,000 rubles (excluding VAT). The device was taken into account as an object of special equipment, it was decided to write off its cost in a linear way. The device is expected to be used for 2 years.

The amount to be debited on a monthly basis to the accounts for accounting for production costs is: 450,000 / 24 = 18,750 rubles.

So when using linear method the cost of special equipment objects is transferred to production costs evenly over the period of their use.

End of the example.

3) Writing off the cost of special equipment in full amount at the time of transfer to operation.

This method is only allowed for those special tooling objects that are used for individual orders or in mass production. These objects must be accounted for on the off-balance sheet account until the end of their operation and physical disposal.

In order to tax accounting equipment worth more than 10,000 rubles per unit and with a useful life of more than 12 months (according to Government Decree No. 1) must be included in the composition of the depreciable property. Depreciation is charged on a monthly basis, including after the order has been completed.

Example 3.

To fulfill the order, special equipment was purchased at a cost of 400,000 rubles (excluding VAT). The equipment is taken into account as an object of special rigging. Since the equipment was purchased for the execution of a single order and subsequently the organization does not plan to release similar products, it was decided to write off the cost of the equipment in full when it is put into operation.

End of the example.

Clause 28 of the Methodological Guidelines establishes that if the release of products for the production of which special equipment is used is terminated ahead of schedule and its renewal is not planned, further depreciation is not made, and the residual value of special equipment is written off to financial results as operating expenses. This transaction is reflected in the accounting entry:

Debit 91-2 "Other expenses" Credit 10 subaccount "Special equipment in operation".

For tax accounting purposes, special rigging objects are included in the composition of depreciable property if their useful life, determined in accordance with the provisions of Government Decree No. 1, exceeds 12 months. In this case, the organization must calculate the monthly depreciation amounts based on these dates. In case of early termination of the order, the under-depreciated part of the cost of special equipment cannot be taken into account in the composition of expenses assumed for the purpose of taxation of profits.

Example 4.

To make an order, Arsenal OJSC purchased 10 stamps at a price of 38,000 rubles per item (excluding VAT). The organization made a decision to take into account the stamps in the structure of special equipment and write off their cost in proportion to the volume of products produced.

The estimated production volume is 2,500 units.

The order was terminated after three months.

The volume of products manufactured during this period was:

1 month - 500 units;

2 month - 700 units;

3 month - 900 units.

In the accounting of the organization, the operation with the registration of special equipment and the write-off of its cost to expenses will be reflected as follows:

End of the example.

DISPOSAL OF SPECIAL ASSETS

It should be especially noted that the final removal of special equipment and overalls from accounting is carried out only when they are physically retired, which should be recorded in the relevant documents - acts of disposal, sales documents, and so on. Up to this point, as we have already noted, these objects, even if their value has been completely written off, should be accounted for on an off-balance sheet account.

Clause 33 of the Methodological Instructions establishes that income and expenses from the write-off of special equipment and overalls are included in the financial results as operating income and expenses.

Example 5.

Arsenal OJSC purchased a set of special equipment to fulfill the order. The cost of the set is 118,000 rubles (including VAT 18,000 rubles). The organization made a decision to write off the cost of the equipment at a time at the time of its transfer to production. After the completion of the order, the equipment is sold. The contract price is 94,400 rubles (including VAT of 14,400 rubles).

In the accounting of the organization, transactions with the registration, write-off and disposal of a set of special equipment will be reflected as follows:

End of the example.

INCREASED ACCOUNTING OF SPECIAL EQUIPMENT

We have already noted that the military-industrial complex differs from any other production organizations in that it has a significant range of special equipment. In such conditions, the above accounting schemes require huge labor costs from the accounting service of military-industrial complex organizations, and this is not always justified, therefore section 5 of the Methodological Instructions provides for the possibility of consolidated accounting, that is, accounting is not conducted for each specific name, but in the form of sets, which are grouped by types of manufactured products. In this case, kits of special equipment for manufacturing certain types products are formed from individual items of special rigging, which can be either purchased from third-party organizations, or made in-house. Each kit is assigned a code that allows you to determine which product it belongs to. If the special equipment is made independently, then in the departments that manufacture it, orders are opened, the codes of which reflect the belonging to specific products.

A set of special equipment is taken into account as an independent object without breakdown by separate names. The actual cost of the kit consists of the actual costs of manufacturing it or the acquisition of its individual components and the costs associated with their acquisition.

The inclusion of the cost of a set of special equipment in the production costs is carried out in the manner prescribed by the Methodological Guidelines for individual objects of special assets.

In the case of replacement or repair of individual components, the actual cost of the set of special equipment does not change. The cost of repairing and replacing parts of the kit is treated as the cost of repairing and maintaining the kit and is included in the cost of ordinary activities.

Example 6.

JSC "Arsenal" received an order for the manufacture of military products, the production time of which is 1.5 years. To fulfill this order, a set of special equipment was formed, for which tools were purchased in the amount of 295,000 rubles (including VAT of 45,000 rubles). In addition, the organization manufactured special devices, the production costs of which amounted to 320,000 rubles.

During the period of execution of the state defense order, some of the special equipment items fell into disrepair. For replacement, the organization purchased instruments in the amount of 35,400 rubles (including VAT of 5,400 rubles.)

Depending on how the cost of the kit is written off, two options are possible.

a) Option. The organization made a decision to write off the cost of a set of special equipment in a linear way during the period of its use.

Then in the accounting of JSC "Arsenal" the data business transactions will be reflected as follows:

From January 1, 2006, a VAT taxpayer has the right to receive a deduction for the amount of tax presented to him for payment by the supplier of special equipment, after it is registered, without the fact of payment (paragraph 1 of Article 172 of the Tax Code of the Russian Federation as amended by Law No. 119-FZ).

End of the example.

b) The organization made a decision to write off the cost of a set of special equipment at the time of its transfer to production, since it is used to fulfill one individual order.

V this case the cost of a set of special equipment must be reflected on the off-balance sheet account 012 "Spetsosnastka" until the moment of its physical disposal.

From January 1, 2006, a VAT taxpayer has the right to receive a deduction for the amount of tax presented to him for payment by the supplier of special equipment, after it is registered, without the fact of payment (paragraph 1 of Article 172 of the Tax Code of the Russian Federation as amended by Law No. 119-FZ).

I ask you to provide advice on the accounting of personal protective equipment, the accumulation of which is carried out in accordance with the order of the Ministry of Emergencies of Russia dated 21.12.2005 No. 993. In accordance with the requirement of the order of the Ministry of Emergency Situations of the Russian Federation dated 21.12.2005 No. 993 "On approval of the Regulation on the organization of providing the population with personal protective equipment »The Company has created a stock (reserve) of PPE to provide employees of the organization. The accounting of this property is organized in accordance with the Guidelines for the accounting of special tools, special devices, special equipment and special clothing, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, and is listed on account 1010 "Special equipment and special clothing in stock" ... According to the order of the Ministry of Emergency Situations of the Russian Federation of 05/27/2003 No. 285 "On the approval and implementation of the rules for the use and maintenance of personal protective equipment, radiation, chemical reconnaissance and control devices" the recommended assigned storage period for gas masks is 25 years. After the expiration of the designated storage period, the products must be refreshed and replaced (the warranty period of storage of gas masks in the original packaging is 12 years.) Property of the GO from stocks (reserves) is issued by the decision of the head to ensure the protection of its employees in war and peacetime with subsequent communication to the authorities local government and the territorial bodies of the EMERCOM of Russia on the change in the volume of accumulation of civil defense property in reserves (reserves). Based on the objectives of the acquisition and purpose of gas masks, the issuance of this property to employees is associated with the provision of personal protective equipment in the face of possible man-made accidents, catastrophes and other emergencies. How is it necessary to organize accounting (accounting and tax) of PPE data? In what account should stocks (reserves) of such PPE be created? Is it possible to write off the cost of gas masks in stock (reserve) evenly during the storage period (25 years) / warranty period (12 years)?

Accounting for gas masks purchased by the organization independently in order to comply with the requirements of the legislation on civil defense, it is advisable to organize in accounting in accordance with the Methodological Guidelines approved by order of the Ministry of Finance of Russia dated 26.12.2002 No. 135n.

Considering that the cost of one gas mask does not exceed 40,000 rubles. and the term of possible use is 25 years, such property should be included in the composition of materials and written off evenly during the period of possible use (25 years):

Debit 10-10 "Special equipment and special clothing in stock" Credit 60

Gas masks purchased;

Debit 10-11 "Special equipment and special clothing in use" Credit 10-10 "Special equipment and special clothing in stock"

Gas masks issued for use (based, for example, on the issuance sheet)

Write off the cost of gas masks to running costs follows evenly during the period of possible use - 25 years:

Debit 20 (23, 25, 26, 29, 44) Credit 10-11

The cost of gas masks has been written off to current expenses.

If an employee leaves, the return of overalls to the warehouse must be reflected by posting:

Debit 10-10 Credit 10-11
- overalls returned to the warehouse (at the residual value).

For profit tax purposes, the cost of gas masks is recognized as part of other costs associated with production and (or) sale on a straight-line basis over the period of possible use (25 years).

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

1. Letter of the Ministry of Finance of Russia dated July 17, 2007 No. 03-03-06 / 1/490

“The Department of Tax and Customs and Tariff Policy has considered the letter on the issue of accounting for profit tax purposes of expenses related to the provision of personal protective equipment (hereinafter - PPE) of hotel rooms for guests staying at the hotel, and reports the following.

1. Order of the Ministry of Emergency Situations of the Russian Federation dated April 19, 2010 No. 186

STORAGE OF PERSONAL PROTECTIVE EQUIPMENT, DEVICES

RADIATION, CHEMICAL INSPECTION AND CONTROL

1. Resolution of the Government of the Russian Federation of March 16, 2000 No. 227

“2. The expenses for the preparation and implementation of civil defense measures, the reimbursement of which is not provided for in the paragraph of this Resolution, shall be financed by:

budgetary institutions - in accordance with the duly approved estimates of income and expenses of these institutions;

organizations (excluding budgetary institutions) in the amount agreed with the relevant authorities in charge of civil defense, - by referring the specified costs to the cost of products (works, services). * "

1. Methodological guidelines for the accounting of special tools, special devices, special equipment and special clothing (approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n)

"7. The composition of special clothing includes: special clothing, special shoes and safety devices (overalls, suits, jackets, trousers, dressing gowns, short fur coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, * respirators, other types of special clothing). "

1. For reference:Possible options for reflecting overalls in accounting

1. Recommendation: How to issue and reflect in accounting the issuance of overalls to employees

Accounting for workwear as part of materials

The overalls taken into account in the composition of materials, reflect on account 10-10 "Special equipment and special clothing in stock" and account 10-11 "Special equipment and special clothing in operation" * (clause 11 of the Methodological instructions approved

The Government of the Russian Federation dated March 6, 1998 N 283 (Collected Legislation of the Russian Federation, 1998, N 11, Article 1290), I order:

A bill of lading (), as a rule, is issued in triplicate. The first copy is transferred accounting service for posting the manufactured special equipment and writing off the costs for the corresponding order, the second copy is transferred together with the manufactured objects of special equipment to the warehouse of the organization (other storage places), and the third remains in the manufacturing unit.

Based on the specific conditions of the organization's activities, the latter can, in addition to the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation, use independently developed forms of primary accounting documents for the movement of special equipment and special clothing. At the same time, these forms must contain required details, provided for "On accounting" (Collected Legislation of the Russian Federation, 1996, No. 48, Art. 5369; 1998, No. 30, Art. 3619; 2002, No. 13, Art. 1179).

16. Acceptance and posting of incoming special equipment and special clothing by the warehouses of the organization, as a rule, are formalized by drawing up receipts (standard intersectoral, approved by the State Statistics Committee of Russia dated 10.30.97, N 71a).

17. Proceeding from the peculiarities of the technological process of production in the organization, the direct transfer of the manufactured special equipment to the production (operating) divisions of the organization can be carried out without its actual delivery to the warehouse of the organization.

Example. Special equipment, the transfer of which to production is carried out without its actual delivery to the warehouse, includes slipway equipment, reactor equipment, some types of control and measuring equipment, etc. In these cases, special equipment is reflected in the warehouse and accounting records as received at the organization's warehouse (other storage locations). In this case, in the incoming and outgoing documents of the warehouse and the incoming documents of the production (operating) division of the organization, notes are simultaneously made that the special equipment has been received and issued from the warehouse of the organization.

Methodical guidelines for accounting of fixed assets are one of the most significant in terms of content documents, which should be guided by any organization in matters of accounting for fixed assets. This article is devoted to which basic principles and approaches to accounting of fixed assets contain such methodological instructions and what is important to keep in mind for the company.

General provisions of the guidelines

A document called methodological guidelines for accounting of fixed assets, approved by order of the Ministry of Finance of the Russian Federation of 13.10.2003 No. 91n (hereinafter referred to as instructions No. 91n), discloses and specifies the norms of PBU 6/01 (approved by order of the Ministry of Finance of the Russian Federation No. 26n dated 30.03.2001). The document establishes a wide range of features of accounting for fixed assets, which should be guided by firms in the practice of maintaining such accounting.

First section guidelines dedicated to general issues... It stipulates some organizational issues. Namely, it is spelled out that on the basis of instructions No. 91n, the company independently forms internal accounting regulations, in which it should be fixed (clause 5 of instructions No. 91n):

• forms of primary documents, which record the facts of movement of fixed assets;
• list of specialists responsible for keeping records;
• rules and procedure for monitoring the use of OS.

Also in clause 6 of instructions No. 91n outlined the goals of accounting for fixed assets at the enterprise, which in general are similar to the basic goals of organizing accounting in the company.

• the firm will use such an asset in production or for administrative purposes;
• the company expects to use such an asset for more than 12 months.

At the same time, clause 7 of instructions No. 91n stipulates that all operations on the movement of fixed assets (their entry, movement within the company and disposal) must be properly reflected in the primary documents.

IMPORTANT! Primary documents must necessarily contain the following details: the name of the company, the OS, the content of the fact of the OS movement, the numerical indicators of the movement, the details of the responsible specialists, as well as their signatures. Documents can be drawn up both on paper and in electronic form (clauses 7-9 of instructions No. 91n).

As stated in nos. 10, 11 instructions No. 91n, the unit of accounting for fixed assets in the company is an inventory object, which is assigned a corresponding accounting number. In this case, such an inventory object is understood as:

• A separate OS object (with all the necessary fixtures), which is designed to perform certain functions and tasks in the company.
• Or a complex of articulated operating systems that function as a single whole and as a single whole are designed to perform the necessary tasks at the enterprise. At the same time, it is important that separately (and not in a complex) such operating systems lose their value for the company and can no longer perform the necessary functions. An example is the body of a truck and its engine, which together make up a single inventory item - a truck.

Instructions No. 91n stipulate that each vessel is a separate inventory item relative to the fleet. But in aviation, the order is different: each aircraft engine must be registered as an independent inventory item.

PAY ATTENTION! The main rule that a firm should follow when dividing fixed assets into inventory items is as follows: if a single object there are component parts, the useful life of which differs among themselves, such parts should be registered as independent inventory items.

To keep records of fixed assets, special forms are provided - inventory cards, which the company must keep in relation to each inventory item it has. If the company received a fixed asset for rent, then such a card should be opened on an off-balance sheet account.

Besides, in general provisions Directives No. 91n describes how to keep records if the company has too much or too little OS.

What aspects of determining the initial cost of an item of fixed assets are reflected in the methodological guidelines?

Guidelines No. 91n establish that a firm can take OS into account in a wide range of cases. Namely: upon acquisition, construction, receipt as a contribution to the AC from other companies, etc. In this case, in any case, accounting specialists will have to reflect the receipt of fixed assets by its original cost(Clauses 22, 23 of Directive No. 91n).

IMPORTANT! The initial cost of fixed assets is the amount that the firm actually spent to acquire / build the considered fixed assets, minus the value of VAT on such expenses.

At the same time, the actual costs of the enterprise in clause 24 of instructions No. 91n mean a wide and open list of costs that are somehow connected with the fact of the transfer of fixed assets to the company. Namely:

• payment under a sale and purchase agreement, work contract (including for the provided consultations and information support in relation to the acquisition of this OS), etc.;
• costs for OS delivery and for certain work (if necessary), as a result of which the OS becomes suitable for use in the enterprise;
• customs payments, fees, duties, non-refundable taxes;
• fees paid to intermediaries;
• other expenses related to the acquisition of fixed assets.

Accountants should be aware that general and similar costs cannot be included in the Other Expenses group.

In addition, instructions No. 91n reinforce some specific features formation of the initial cost of fixed assets. In particular:

• If the firm did not acquire the OS on the side, but created it on its own (for example, built a building), then the initial cost of the OS in the company's accounting will be formed as the sum of the costs actually incurred to create such an OS.
• In a situation where a company makes a fixed asset as a contribution to the charter capital, in the accounting the initial cost will be the estimated monetary value that was agreed by the founders of the company.
• If the OS was donated to the company, then such an object is accepted for accounting according to its market price at the date of recognition.
• In a situation where an asset is transferred to a firm under contracts, according to which the company becomes obliged to pay with non-monetary objects, the initial cost of the asset is calculated as the price of such (and if it is impossible to calculate the price, the price of similar) objects.
• If, as a result of the inventory, the company has identified previously unaccounted objects, then they should be registered at the current market value.

Further. In clause 38 of Instructions No. 91n it is established that it is necessary to take fixed assets into account in the company on the basis of special document- act of acceptance and transfer of OS. Moreover, such an act must be formed for each separate OS object. The exception is objects of the same type, which the company takes into account at the same time: one general act can be drawn up for them.

What is important to remember when evaluating the OS later?

The main principle, which is enshrined in instructions No. 91n with respect to the subsequent assessment of fixed assets, is as follows: in the future, the cost of fixed assets, as a rule, is not revised.

However, exceptions are possible. In particular, the initial cost of fixed assets should be changed in the accounting when the object was subjected to additional equipment, reconstruction, modernization, revaluation and partial liquidation.

PAY ATTENTION! At the same time, the cost of modernization, retrofitting, etc. can both be accounted for together with the asset object (in the same inventory card), or taken into account separately (then a separate inventory card is opened).

Directives No. 91n stipulate that a firm can reassess fixed assets no more than once a year according to present value... In this case, such a current value means the amount of funds that the company would pay if on that date there was a need to urgently replace the fixed asset.

To calculate the present value, clause 43 of Instruction No. 91n assumes the use of a different range of data, including:

• statistical data on prices;
• information about prices published in the media;
• information on prices from the firm's practice;
• expert opinions, etc.

However, the company should bear in mind that if it decides to revaluate fixed assets in the accounting records, it will have to do this regularly in the future (clause 44 of instructions No. 91n).

IMPORTANT! When revaluating, not only the value of the fixed asset is revised, but also the depreciation that was accrued for the entire period of using the fixed asset.

Further. The company's accountants should clearly understand that the results of the revaluation of fixed assets in the aggregate for the year should be reflected in the accounting separately. Wherein important aspect consists in the influence of the revaluation results on the value additional capital firms. V general view the rules are as follows:

• Revaluation of fixed assets increases the additional capital of the company, and the amount of subsequent markdowns - decreases.
• If, however, the fixed asset markdown was first carried out, then the amount of the markdown does not affect the additional capital, but is referred to other expenses. Subsequent revaluation is first included in the financial result of the firm as other income. And when the value of the revaluation exceeds the total previously carried out markdown, then further revaluation will form the additional capital of the company.
• When an asset is disposed of, the revaluation totals for that asset are transferred from additional capital to retained earnings.

For more information on the additional capital of the company, see the article.

Aspects of the accrual and accounting of depreciation of fixed assets according to the methodological guidelines

As follows from clause 49 of directive No. 91n, the company should charge amortization for all fixed assets that it has as property, economic management or operational management (according to PBU 6/01).

Instruction No. 91n stipulates some peculiarities, in accordance with which certain categories of companies should be depreciated. Namely:

• Nonprofit firms are exempt from the need to calculate depreciation. Instead, they must keep records of the aggregate depreciation of fixed assets for the year on an off-balance sheet account.
• Any organization should not depreciate items such as land or others natural objects, that is, for those objects that, even after 50 years, will not lose their properties useful for consumers.
• If the fixed asset is leased, then depreciation is charged, as a rule, by the lessor. Under a lease agreement, a fixed asset can be accounted for by both the lessor and the lessee, depending on who, by virtue of the agreement, acts as the balance holder. In particular, if the agreement specifies that the property is recorded on the balance sheet of the lessee, then he also calculates depreciation. And vice versa.

Clause 53 of Directive No. 91n contains possible ways depreciation in the company. These are the methods:

• linear;
• diminishing balance;
• by the sum of the numbers of years of useful use;
• in proportion to the volume of products produced.

At the same time, it is important for a company to understand that, having chosen one of the proposed methods, it will be necessary to apply it throughout the life of an OS object (a group of objects).

Clause 59 of Instruction No. 91n explains how to determine the useful life of a fixed asset. In particular, it is recommended to take into account the following factors:

• the expected performance of the OS or its power;
• estimated physical wear and tear, which, in turn, depends on the conditions and intensity of use of the facility;
• various conditions-restrictions on the use of such an object (for example, the duration of the OS lease agreement).

If the company has completed the completion or modernization of the OS, then the useful life should be reviewed objectively.

In pp. 61-64 methodological guidelines for accounting of fixed assets the basic procedure for calculating depreciation is scheduled:

• the calculation begins on the 1st day of the month following the month when the fixed asset was accepted by the company for accounting;
• depreciation ceases to be charged in the same way: from the 1st day of the month after the asset was retired or fully amortized in the previous month;
• in case of long-term conservation (over 3 months) or restoration (more than 12 months), depreciation is not charged;
• depreciation is “accrued” on an accrual basis and is reflected in the financial statements of the period to which it actually relates.

Recommendations of guidelines for the maintenance and restoration of OS objects

As follows from clause 66 of directive No. 91n, the enterprise maintains a fixed asset so that it does not lose its operational qualities and continuously benefits the company for a long period. At the same time, there are two ways to maintain OS objects:

• technical inspection of the OS object;
• maintaining such an OS object in a state suitable for performing work tasks.

Restoration in the context of instructions No. 91n means that one of the following actions is carried out in relation to an OS object that has lost to some extent its working properties:

• OS repair;
• such an object is being modernized by the company;
• the OS is being reconstructed.

Clause 67 of directive No. 91n says that the company should recognize the costs of repairs in full on the basis of primary documents. Namely: this may include costs such as purchasing materials, salaries for workers, purchasing the services of third-party contractors, etc.

PAY ATTENTION! If the company repairs the object, then it is advisable to make a note about this in the corresponding inventory card. As soon as the repair is completed, the information of the inventory card is also updated with the corresponding adjustment.

To reflect the fact of modernization or reconstruction of a fixed asset, a company must have an appropriate act.

IMPORTANT! If the fixed asset consists of several parts that are considered independent inventory items, the replacement of such parts as a result of modernization should be recorded by the company as disposal / acquisition of the corresponding inventory objects(Clause 72 of Directive No. 91n).

The main aspects of the disposal of fixed assets

The final section of instructions No. 91n is devoted to the issues of reflection in the accounting for the disposal of fixed assets.

The main points that are important for the firm to remember are the following.

A fixed asset can be disposed of from a company as a result of such circumstances as sale, full depreciation (write-off), transfer to another organization as a contribution to the authorized capital, donation, liquidation, etc.

PAY ATTENTION! At the same time, the movement of an asset from one department to another is not a disposal (clause 82 of instructions No. 91n).

For any situation, the value of the retired fixed asset should be excluded from the accounting of the company.

At the same time, as explained in paragraph 77 of Instructions No. 91n, the company, before recognizing an object to be disposed of (for example, due to its complete wear and tear), should form a special commission that will determine whether such an object can be restored, whether it is advisable, etc. e. Based on the results of the work, the commission may decide to write off the asset and issue the write-off in the form of an appropriate act.

IMPORTANT! If, upon disposal of the fixed asset, some of its components can be repaired, the company will again accept them for accounting at the current market assessed value simultaneously with the reflection of the fact of disposal of the asset itself.

Accordingly, a corresponding mark is put on the inventory card of the retired OS, after which the company will have to keep such a card in the archive for at least 5 years.

Outcomes

Methodical guidelines for fixed assets accounting regulate the entire process of accounting for fixed assets and explain in detail such issues as accepting fixed assets for accounting, calculating the initial cost of fixed assets, actions for the subsequent revaluation of fixed assets, carrying out its modernization, repair. Also described: the procedure for calculating depreciation for fixed assets, the main aspects of the maintenance and restoration of fixed assets. In addition, provisions are indicated that should be followed when disposing of fixed assets from economic activity firms. Since the nuances of accounting in the instructions No. 91n explained a lot, it seems that the document in question at any enterprise should act as a reference book of the responsible accountant.