Conservation and re-conservation of the main features. Conservation and re-conservation of the main assets Transfer to conservation: accounting and revenue management

The main items are installation, transport, equipment, manufacturing, computers - all those that are used by companies for products or services. Another important sign of the main character is the term of the second term, which lasts for over 12 months. This is also a valid criterion, which is different for the accounting and tax areas. Upgrading to an OS in 1C 8.2 takes place in a number of stages. Read how to accept the OS in 1C 8.2 step by step instructions.

Read from the statistics:

In 1C 8.2, the adoption of the OS consists of two stages:

purchase of the main property. At this stage, the acquisition line is reflected in the form of a debit in account 08 “Investments in non-current assets”;
Accepted to the guise of the main character. Possession, ready to vikoristannya, is displayed in the booklet behind the debit of section 01 “Basic features”.

Below, read the instructions on how to upgrade to OS 1C 8.2 for 9 euros.

Purchase of the main software 1C 8.2

Worksheet 1. Create an invoice for the main person in 1C 8.2

Go to the “Purchase” section (1) and select the “Reliability of goods and services” (2). The entry invoice window will open.

To create an invoice, press the “Add” button (3) and select the “Apply” option (4). The shape of the invoice will be revealed.

Croc 2. Fill in 1C 8.2 details with invoices for the main person

In the form that opens, enter the following data:

date of completion of the main project (5);
your organization (6);
postmaster of basic benefits (7);
details of the contract with the postal owner (8);
What kind of warehouse was found in Mayno (9).

Croc 3. Refill the “Obladnanny” tab on the invoice

In the “Ownership” tab (10), press button 11, and then button 12. The nomenclature guide will open - your organization’s main page.

In the nomenclature adder, press the “Add” button (13). The creation of a new nomenclature is now open. Enter new information about the main goal.

In the box, indicate in short (14) and outside (15) the name of the main job. In the “Unit of customization” field (16), select the value “Pieces”. To save, press “OK” (17). The data is primarily recorded in the program.

Select a new item from the list (18) and click on it so that it goes to the created invoice.

Now the 1C 8.2 invoice shows the purchased main (19). Next, fill in the data from the invoice from the postal supplier. Enter:

quantity of possession (20);
price (21);
MPE rate (22).

Lesson 4. Complete the “Addatkovo” tab on the invoice for the mine.

In the “Addatkovo” tab (23), indicate the number of the postal invoice (24) and the date (25). Press the “OK” button (26). You will spend the purchase of the main cash fixed in the program.

The first stage has been completed, now the purchased property has been transferred to the accounting department by debiting account 08 “Investments in non-current assets”.

Adapted to the main design of 1C 8.2

At the first stage, we formed the varity of the main purpose of the debit account 08 “Investments in non-current assets”. Now we need to acquire it and transfer the value of this lane to debit rack 01 “Basic cash”.

Croc 1. Open the 1C 8.2 form “Accept the OS”

Term 2. Fill in 1C 8.2 with the main data in the form “Adoption to OS form”

In the form that has opened, write:

date of adoption (3);
your organization (4);
podrozdil, before which the main task is due (5);
warehouse, where the main warehouse (6);
possession (7). From whose agent you will receive the property, as indicated on the invoice;
collect from the informer “Accept your appearance” (8).

Croc 3. Renewal in 1C 8.2 given to the main purpose

In the “Basic Features” tab (9), press the “+” button (10), and then press “…” (11). The indicator of the main features appears.

In the window, click the “Add” button (12). A card will appear to create a new person.

This card has:

rename the main job (13);
select the OS group from the agent (14);
indicate again the name of the main task (15);
collect the OKOF code from your contactor, which will be sent to your main contact (16);
collect a group of HP from the witness (17);
In the “OS type” field, select the value “Object of main features” (18);
select from the provider the depreciation group of your main asset (19);
collect the code for ENAOF (20) from your agent.

Press the “OK” button (21). Now the leader of the main functions has a new main goal.

Respect!
It is important to know that you can increase depreciation regardless of whether you have actually taken away the main benefit or not. However, if the OS is out of stock, then depreciation can be made up as soon as possible. Don’t worry about the fact that the OS has been put into conservation. Moreover, the term of such conservation lasts 3 months.

Select this main interest from the “Main interest” field (21) of the “Apply to OS form” form.

Krok 4. Restore the “Accounting Form” tab in 1C 8.2

In the “Accounting Form” deposit (1) fill in:

Appearance order (2). Select "Depreciation charge";
MOL (3). Indicate a financially responsible person;
Method of recovery (4). Select "Purchase for a fee";
Check the box “Adjust depreciation” (5);
Method of charging depreciation (6). Select from the browser the method you require, for example “Linear”;
Method for calculating depreciation costs (7). Select the method that indicates the depreciation calculation rate that is suitable for your main purpose (20,23,25,26,44);
The term for corystic vikoristan (8). Indicate the term for the corysous vikoristan for your primary purpose.

Croc 5. Restore the “Podatkovy oblik” tab in 1C 8.2

In the “Submission Form” tab (1) fill in:

the procedure for turning on the access to the video storage (2). Select "Depreciation Accounting";
check the box “Adjust depreciation” (3);
term of corysous vikoristan in months (4).

All data in the form "Adopt to OS form" has been filled in. Click “OK” (5) to make accounting entries. The upgrade to the OS appearance in 1C 8.2 is completed.

You can set up different methods of depreciation in your accounting and filing system. This is a very difficult option. As a result, you will have significant differences between the accounting and filing data that need to be corrected. Therefore, the simplest option is to increase depreciation.

The main features are those that are used in the production of goods, the provision of services, and the production of goods and services, as well as the production of goods and services.

Please note that as of 2016, the minimum amount of OS stock will become one hundred thousand rubles. This bag contains forty thousand carbovants at the bukhoblok.

This article will look at all the options for obtaining the main features and use of 1C 8.3 Accounting.

The purchase of main assets can be formalized in the 1C Accounting 3.0 program with the document “Property (acts, invoices)”, selecting the type (“owned” or “main assets”).

For ease of reference, this document can be found in the “OS and Intangibles” menu under two items with already installed views: “Property of basic functions” and “Property of equipment”.

A document with the form “Basic Costs” is necessary for the appearance of these costs, which is necessary for the installation and additional costs.

In the remaining editions of 1C Accounting 8.3 (starting from 3.0.45), when this type of operation is selected, it is not necessary to additionally create the document “”. All postings are carried out using the “Main Accounts” type of operation, which has made life easier for accountants.
The type of operation “Possession” transfers the purchase for frames: 04/08/1 and 07. The equipment found on frame 07 will require further installation. Those purchased as of April 8, 2009 will not require installation, and will continue to be ready for use. The maximum permissible limit is displayed on January 19.

The application seems to have the same basic features, but the functionality is new. To do this, in the “OS and Intangible Materials” menu, select the item “Reliance of Basic Assets”. Create a new document in the list form.

As you know, you have received the necessary information to obtain the required form.

Fill in the document header of the counterparty and the agreement. The method for displaying the deposits will be filled in automatically, but it can be adjusted. So you can simply indicate the location of the OS and a materially reliable person, but the fields are not required to be filled out. In case the property is being leased, it is necessary to install a special sign.

It is very easy to create a new main task directly from the tabular part of the document. For the created object, the OS environment group will be set to the value specified in the header. The depreciation group is filled in when recording the document, with the values that correspond to the designated service term.

Conducted OS booting in 1C

Post the document. All of his hands appear near the wires. Our vipad will have three wires:

Dt 04/08/02 - maintenance of basic facilities
Dt 01.01 – adoption of health care to form
Dt 19.01 – MPE

Maximum permissible limit for the hour when entering the main koshti

Which application has wiring from the MDV, it is indicated in the document parameters that it is not turned on until the end. To change this setting, go to the header of the document for the relevant hyperpowers and set the sign “Include VAT at the discretion”. Until the hour of the document being carried out, the Rukh behind the Rakhunka on January 19 will not be.

In the purchase book, the maximum permissible value will be displayed only after it appears on this document.

If the recovery has been covered by a document with the type of operation “Recovery of Ownership”, it is also necessary to take the main steps to complete it. This document is located in the “OS and NMA” menu, item “Adopt to the operating system”. We will not look at the completed document, as we have filled in all the necessary data, both for obtaining and for receiving the form, in the form of the same type of operation “Identification of the main features”.

Registration of invoice

We will register an invoice for this document. To do this, enter the number and date in the lower part and click on the “Register” button.

Also watch the video on how to put the OS into operation in two short steps - initially, and then take it to form:

Let's take a look conservationMain costs per term more than 3 months programs 1s Accounting. For such a term, depreciation ceases to accrue (division 23 PBO 6/01 “The scope of the main assets”, paragraph 63 of the Methodological statements on the accounting aspect of the main assets, approved according to orders of the Ministry of Finance of Russia d 30.03.01 No. 26n and dated 13.10.03 No. 91n).

Methodical inscriptions indicate the delineation of objects that can be subject to conservation. OS objects are transferred to conservation so that the new technological complex may complete the cycle of the technological process. The minimum term of conservation of the main assets is established in the Regulations on the maintenance of accounting and accounting information (recent order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). The cost of conservation, in accordance with clause 48 of the Regulations, cannot be less than 3 months.

To preserve the main features of the 1C Accounting program, you must send the document “Change to become OS”. This document is intended for the renewal or renewal of depreciation accounting for basic assets.

— We select “Podіya” — “Conservation” from the indicator under the main conditions with the type of podіya “Depreciation Indemnity”.

- We put a tick in the field “Adds to the charged depreciation (depreciation)”.

- There is no need to check the box “Narakhovuvat depreciation”.

After completion, the document will form records according to the registers of statements “Accounting for depreciation of household goods” from the accounting and taxation area.

Important! Depreciation charges are calculated from the coming month.

Rozkonservatsiya OS.

In order to remove the main objective of conservation and continue the recovery of depreciation, we are introducing a new document “Change to become OS”.

- Select “Podiya” - “Conservation” from the indicator under the “Depreciation Indemnity” type.

— Let’s put a check mark in the fields “Adds to adjusted depreciation (depreciation)” and “Adjusted depreciation.”

Important! Depreciation begins to increase in the coming month.

Video tutorial on preserving the main features:

Is conservation beneficial?

The manager of the enterprise may create a commission for the transfer of the main facilities to conservation.

The commission is required to evaluate the economic benefits of preserving the main assets, putting the curtains on them (including the amount of waste associated with the preserved object), and assessing the technical process for their further use conservation, and it is planned to replace the main features of the future , so as not to transfer the expenditures on conservation of the OS of the waste into a worn-out object that has not been transferred to conservation, and to preserve the necessary clear characteristics of the object's main features during the time of conservation.

It is also necessary to create an inventory commission to take inventory of the main features that contribute to conservation.

Then the kerivnik issues an order to transfer the main facilities to conservation.

The procedure for applying and updating depreciation for mothballed OS must be enshrined in the regional policy of the organization.

As a document, enterprises can follow the Regulations on the procedure for conserving the main assets of enterprises, approved by the resolution of the Cabinet of Ministers dated 10/28/97. No. 1183 (further referred to as Regulation No. 1183).

Clause 1 of Regulation No. 1183 states that conservation is obligatory for the restoration of enterprises of strategic importance, as well as those established under sovereign power.
Private authorities may view this document as illegal recommendations.

Conservation may not be economically viable, so the organization has the right not to preserve the objects of the main features that are derived from the on-line production activity, but at the same time can turn on the waste products of their replacement to the warehouse.

The MPE may result in negative effects. Therefore, it is a laudable decision to evaluate the size of the MDV recovery.

When preserving, the cats are stored for transport.

Conservation is not a matter of timely restoration of the object's basic properties, but also its support in the reference system, so that the object can be restored again.

The inventory card of the OS object is placed next to the file cabinet during conservation.

Conservation is useful for organizations that do not plan to end the flow of income.

The main benefits are those that are victorious for those who work for more than 12 months, worth 100,000 rubles.

The main features of 1C 8.3 are 100% automated. Starting in 1C, Accounting for the OS is drawn up. Then they are accepted before registration and given an inventory number.

The 1C:Accounting 3.0 developers have shortened this operation to the execution of one document - “Receipts (acts, invoices)” with the type of operation “Basic Assets”. In this situation there is no need to create. All wiring and supplies are created in one document - supplies.

Let's take a look at the step-by-step instructions for OS 1C 8.3.

In the “OS and Intangible Materials” menu, select the item “Recovery of the main features” and create a new document.

It is necessary to indicate the organization, the counterparty and the agreement. Adjust the method for calculating depreciation costs and maximum permissible value. If you intend to rent out the property, you are a special ensign.

In the tabular part of the document, rearrange the necessary items. Remember that if you buy a number of new objects (for example, 3 units), then in the “Basic” report, in this table section you have 3 different positions with different inventory numbers.

Also, the tabular part indicates the maximum permissible value, components (shape, depreciation, maximum permissible value) and the term of service in months.

Or watch the video:

Depreciation OS 1C 8.3

Let's take a look at the shock absorption from the stock at the end of the month. In the “Operations” menu, go to the “Close of the month” item.

Please note that the rules and methods of depreciation are being adjusted in . Depreciation is insured monthly, starting with the month following the adoption of the OS.

When completing a routine operation for depreciation and depreciation of fixed assets, a transaction was formed in the amount of 2950 rubles. The adjustments indicate a linear method for calculating depreciation. The turning bench at the butt has a service life of 60 months. Depreciation is calculated according to the amount of the OS divided into the service term. Everything was insured correctly.

The depreciation stock seen in this video:

Conservation of main features. appearance and fit

In the regional policy of the organization, for the purposes of the book, it is said that when the objects are preserved for more than three months, the depreciation charge: – increases from the month following Every month on the cob of conservation; – renewed from the month following the month of removal from conservation. The pre-preservation period lasts three months.
Therefore, at the request of the kerivnik, the accountant “Alfi” charged the depreciation from mothballed objects with 1 linden. The improved depreciation was renewed from 1 chest after the re-preservation of the objects.

Porada: in the regional policy, it is possible to consolidate the same procedure for assigning and updating the charge of depreciation for the main assets, mothballed for a period of at least three months, as in the subordinate region.

How to formalize and represent the conservation of the main features

Uvaga

How can you pay a tax for the income of utility bills, expenses for the protection and illumination of canned goods? Verdict: yes, it’s possible. Spend on conservation and re-conservation of industrial activities and objects, as well as spending on their maintenance during the period of conservation, are insured as post-implementation costs (podp.

9 clause 1 art. 265

Tax Code of the Russian Federation). Thus, the organization has the right to allocate funds to the tax authority for utilities, protection and preservation of the preserved property as a way of preserving the main assets of the preserved object. In this case, the cost of preserving the virobic efforts may be documented and economically primed (p.

1 tbsp. 252 of the Tax Code of the Russian Federation). The Ministry of Finance of Russia has a similar idea on sheets dated 18 February 2009. No. 03-03-06/1/164, dated 20 June 2007 No. 03-03-06/1/507.

Conservation of main features

Preservation helps to preserve the characteristics of the objects of the main functions, which are necessary for their further operation, since conservation involves the vicarious objects of the main functions, and additional steps are taken into account If you use them in the help page, access of third parties to the main features and the OS object is prevented placed in a specially designated place for conservation. Documentation of the transfer of an object for conservation Proper documentation of conservation is a must for the recognition of expenses for its implementation when calculating the income tax.

Both in the accounting and financial departments, the procedure for transferring the main assets to conservation is the same. It is established in accordance with clause 23 of PBO 6/01 “The scope of the main features” and clause 3 of Article 256 of the Tax Code of the Russian Federation.
The object will be transferred to conservation for a period of three months.

Conservation of main features. accounting form, conduct

The first order to transfer the main assets to conservation, the contractor of the enterprise upon submitting the application, the initiator of the transfer of the main assets to conservation is obliged to create a commission on the transfer What are the main contributions to conservation from representatives of the administration, technical services, and line personnel? subsection, where are the health facilities that support conservation, accounting and economic services for inspection of health facilities that support conservation, registration of documents for conservation, assessment of economic efficiency and conservation of healthcare facilities, the contribution of the Kostoris for the strengthening of conservation of healthcare facilities , assessment of the technical status of these objects for their subsequent reconservation, as well as the inventory commission for the inventory of the main features that contribute to conservation.

Transfer to conservation: accounting and tax form

Important

Since the term of conservation is less, depreciation is subject to the established order. As in the accounting area, for the purpose of filing the warehouse mine, which is depreciated, the main assets are excluded, transferred to conservation for a period of 3 months (p.

3 tbsp. 256

Info

Tax Code of the Russian Federation). When the OS objects are transferred to conservation, they are about to complete the cycle of the technological process. It is important to note that with the addition of income, the period during which an object of the main functions remains in conservation, increases the term of its cortical vikoristan (p.

3 tbsp. 256 of the Tax Code of the Russian Federation). After the re-conservation of such a mine, depreciation will follow the same order as before the transfer to conservation. Subject to paragraph 2 of Art.

"1C: Accounting 8" (ed. 3.0). How can I change the transfer of wasps for conservation (+ video)?

This act, confirmed by the organization’s official, will be the primary document for: recording expenses for conservation; We will reduce the depreciation charge for fixed assets and transfer it to conservation for more than three months. The re-conservation of the healthcare facility is also formalized by an act that confirms the core of the organization.

MPE. Since the health protection system is subject to activity that is subject to the maximum permissible value: the input maximum permissible value for goods (robots, services) added for the conservation of the health care product is accepted until the compliance with paragraph 1 of Art. 172 Tax Code of the Russian Federation; Before being accepted until the recovery, the input MDV from the OS, transferred to conservation, is not updated. The FNP sheet dated 06.20.2006 N ШТ-6-03/Main tax. During the conservation period, the varity of the property is not excluded from the basis of the tax on the mine (regardless of how the tax is calculated based on the cadastral or balance varity).

1 tbsp. 374, paragraph 1, 2 art. 375 Tax Code of the Russian Federation.

The scope of conservation of the main features is consistent with Rules 6/01 and Methodological Insertion. The continuation of the period of corysty virus is not transferred for more than three months.

However, in the book, the depreciation adjustment can be continued at the end of the day. In connection with this, after the return introduction of OZ into the asset, the expansion is carried out in the same way as before their introduction.

Implementation and renewal of the order For many farmers, the nutrition is to blame, at which point the trace will be reduced and then depreciation plans for the operating system will be released, transferred to conservation for a period of at least 3 months. The month of renewal and renewal is established by the company independently.
The option that will be discussed may be fixed by its regional policy. The legislation does not establish a specific moment for the implementation and renewal of regulations for fruits preserved for more than 3 months.

How to shift the main cost to conservation

As such expenses appear, if the growth of conservation of the main features is determined, the postings will be as follows: Db 91-2 Kt 10 (23, 68, 60, 69...) - including expenses for restoration, conservation and conservation of OS. BASIC: supplying the income The supplying form of vitrat is deposited as a result of the recognition of canned mine.

If the OS is purchased from the non-viral sector, then it will not be covered by insurance. This means that these expenses will not be considered in an economic sense, and they will not interfere with the company’s activities that generate income.

Since the main assets that are undergoing conservation are being recovered from the plant, then the base will be replaced by a profit. Short periods of the operating system will be included in the timely period until the sale of funds. Methods of accounting When the tax base is expanded, the tax base changes in the period in which sales expenses are set.
Main tax, transport tax The main funds, during the time of conservation, do not cease to be subject to: - main tax (Article 375 of the Tax Code of the Russian Federation). The culprit is to become a Rukhoma Mayno, accept it as the main contribution from 1 June 2013. Such a main thing is not recognized by the object of taxation on the main thing (subclause 8, paragraph 4, article 374 of the Tax Code of the Russian Federation); - Transport tax (Article 358 of the Tax Code of the Russian Federation). The simplified tax system does not change the tax base of the organization on parity, which pays a single tax from income, spending on the conservation of basic assets.

For this purpose, no expenses are covered by insurance (Clause 1, Article 346.18 of the Tax Code of the Russian Federation). For organizations to pay a single tax from the difference between income and expenditures, expenses for conservation, change the tax base for the minds, which is re-arranged from Article 346.16 of the Tax Code of the Russian Federation.

Transfer of the main plant to conservation

Preservation of the main facilities is done so that the smell does not disappear quickly. This procedure is present in practice in many companies.

Order on the conservation of basic features This document is binding. The solved procedure may have the following information:

Reasons for the time-consuming non-vikorista of the OS.
The term for the conservation of basic properties.
Plant the police officers.

Kerivnik recognizes fahivts, who represent both the immediate conservation and the further re-conservation of the main features.

In addition, individuals are identified to ensure their proper preservation during periods of temporary downtime. Additional registration of the spivorotniks is obliged to carry out an inventory and as a final act of conservation of the main features.

This document confirms the fact of this operation.

Transfer of the main staff to conservation 1s 8.2

The organization itself may develop its form and confirm it in regional policy. This document may be signed by: the official of the enterprise; members of the commission; stoneware, which is responsible for the mine objects that are preserved. Representation of conservation in the property As a kernel of the organization, praising the decision to preserve the property, the main task that is transferred to conservation continues to be reported to the accounting department in section 01 “Basic features”. When an object is transferred to another location, it is no longer displayed in the analytical view. Thus, health facilities that are under conservation need to be protected thoroughly, so before section 01 “Basic features”, open the subsection “Basic features for conservation”. Once a health care facility is transferred to conservation for a period of more than 3 months, the depreciation for them is not charged to the accounting department (clause 23 of PBO 6/01).