Act on the write-off of an unfinished object (contract form). Adding unfinished business to scratches How to write off unfinished everyday life of past periods

"Budivnitstvo: accounting form and preparation", 2007, N 10

Increasing prices, the presence of large working capital, insufficient budgetary financing - these and other reasons have led to the destruction of the normative terms of everyday life and even worse before the appearance of such names as Dovgobuds. The rest, unfortunately, were not always supported by robots with the conservation of everyday structures, their protection, which led to unfinished work before the ruination or theft of the mine. Do you know the situation? We think so. Moreover, it’s not at all easy to remember, it would seem that in the distant past (although abandoned unfulfilled objects are most characteristic at that time), the “problems” of everyday life arise immediately. It’s good that these objects of indestructibility can be sold. Since its implementation is impossible (for example, due to the number of potential buyers, it is necessary to rely on the design and everyday life of outdated solutions, which do not allow reconstruction of the facility without significant material costs in unfinished work), then the organization can make decisions about the liquidation of the object. Our article is about those that are the subordinate inheritance of this government operation.

Design

Furthermore, the executive officer of the organization receives an order for the liquidation of unfinished work and assigns a special commission for this purpose. Obviously, the moment was overshadowed by the dullness of everyday life. And this means that the final act (Form N KS-17<1>) already folded. Apparently, everyone displays the results of the work as of the date of his application: the actual expenses on the balance of the book, the sums necessary for the development of the contracting organization (including surpluses and penalties, which require payment ity), vartіst works and vytrat for conservation.

<1>Resolution of the State Statistics Committee of Russia dated 11.11.1999 N 100 “Unified forms of primary documentation in the field of work in capital work and repair work.”

The appointment of a liquidation commission - look at the object of unfinished work, determine the possible replacement of material values ​​of the object that will be written off, and select the necessary technical documentation for it Wow, vikoryst data on the accounting department. After this, the commission draws up an act on the completeness of the write-off of “non-production”. Please note that the special unified form of such an act has not been approved by the Derzhkomstat, so the organization can develop it independently.

After completing all liquidation activities, it is necessary to prepare an Act on the write-off of an object of unfinished work. And the new organization, which respects the existence of a unified form of a separate act, has decided to develop a separate form of the primary document, for example, on the basis of the Act on the examination of time-related (non-title) disputes (Form N KS-9), the Act about the assessment of budivel, sporud, sporud, which contribute to the ascension (rescheduled). that planting (form N KS-10) that distribution. 3 Act on the write-off of an object of main services (Form N OS-4<2>).

<2>Resolution of the State Statistics Committee of Ukraine dated January 21, 2003 N 7.

If, before the hour of liquidation, material valuables have been collected and are available for further sale (sale), their storage in the warehouse is issued with a purchase order in the form N M-4<3>.

<3>Resolution of the State Statistics Committee of Ukraine dated October 30, 1997 N 71-a.

The axis, perhaps, has highlighted the main points related to the documentation of liquidation of objects of unfinished work. The greatest interest is in feeding the accounting system and supplying the designated operation, which we will look at later.

Tax on income

Subject to paragraphs. 8 clause 1 art. 265 of the Tax Code of the Russian Federation, expenses for the liquidation of basic benefits (including the amount of unaccounted depreciation) are insured using the method of subsuming the profit. However, the non-completion of the everyday object to the main features (OS) is not carried out, so the elimination of its liquidation with the liquidation of the OS (as, unfortunately, happens in practice) is not followed.

Purpose of subparagraph of Art. 265 of the Tax Code of the Russian Federation allows the inclusion of sales expenses to the warehouse, which are insured when calculating the income tax, rather than expenses for the liquidation of “incompleteness”. What is there to do before them? This is spent on dismantling, dismantling and removal of the red mine, for which the property of the object itself is not included in this list.

Regain respect: expenses incurred at the initial stage of life - engineering research, expert revision, background editing, working documentation - also do not change the contribution of income for the elimination of "incompleteness" (at including for the minds, since everyday life has not been revealed yet). On the right is that it is intended to waste the duty of forming the primary property of the object that will be (clause 5 of Article 270, clause 1 of Article 256, Article 257 of the Tax Code of the Russian Federation) and, by virtue of Art. Art. 251 and 270 of the Tax Code of the Russian Federation cannot be introduced before the sales tax. A similar point of view was laid out in the List of the Federal Tax Service for the Moscow Metro, dated 02/16/2007 N 20-12/014641 and confirmed by arbitration practice. Thus, the Federal Antimonopoly Service of Ukraine issued the Decree dated 02.26.2007 N F09-866/07-C3, stating: expenditures on documentation may have the nature of long-term investments, to increase the balance sheet of assets and in accordance with the provisions of the legislation on accounting How to get insurance for insurance policy 08 “Capital investments” . Then they continue to be written off and spent through depreciation and drainage. The write-off of video data behind the design and cost documentation and on the stand is not registered. 8 clause 1 art. 265 of the Tax Code of the Russian Federation, fragments by force of PBO 6/01<4>, Provisions for accounting and accounting in the Russian Federation<5>documentation is not up to the basic requirements.

As a result of the liquidation of the object of unfinished everyday life, the materials were tested

Obviously, some materials that are removed as “incomplete” can be added for further development. If it was said about the liquidation of the OZ facility, then through clause 13 of Art. 250 of the Tax Code of the Russian Federation, inherited from this operation, the materials were included in the warehouse of sales income. I tse is fair, adje pp. 8 clause 1 art. 265 of the Tax Code of the Russian Federation allows, upon liquidation of the main stock, to include in the warehouse the liquidation of surplus goods.

We have already noted that the liquidation of OZ and an unexploited object is not the same thing. The value of the liquidated object of unfinished work does not change the tax base for the income tax. Then, in the organization, surpluses are created that are not compensated for by anything, but can only be covered by the profit after the deposit. Since, at the time of liquidation of the object, the organization takes away the material values ​​attached to the subsequent sale (or sale), their potential can be seen only as a way of changing the removal of surpluses, and not economic benefit. Otherwise, apparently, the materials were removed during the hour of liquidation of the unfinished object, according to Art. 41 of the Tax Code of the Russian Federation it is impossible to recognize the income of an organization, which requires filing.

These points of view are also addressed by the financial department. Thus, in the List dated 05/07/2007 N 03-03-06/1/261 the Ministry of Finance stated: the remaining part of the “underproduction” is not covered by the tax deductions, then the income from the appearance of the removal of materials during dismantling or the analysis of the unexploited object of the main features don't blame me. As soon as these materials are sold, then, the Ministry of Finance means, the profit will be withdrawn and will be income from sales, which contributes to the income at the underground stations.

Of course, the duty of the skin tax payer is to remove clear clarifications, so as not to deprive, as it seems, and drops of doubt. But this doesn’t happen often, and the leaf we look at, unfortunately, is not to blame. At all times, officials did not agree on the fact that it is possible to change the financial result of such sales on the availability of materials, removed during dismantling and dismantling during liquidation. ї unfinished object (more precisely, market quality of materials).

First of all, before we ground our position, we remember that the moments of tax legislation are important for us. The value of which tangible assets is included before the organization's income is realized? First of all, those that are removed during dismantling or sorted out during liquidation of the main features (clause 13 of Article 250 of the Tax Code of the Russian Federation) or those revealed as a result of inventory of excess material values ​​(clause 20 of Article 250 of the Tax Code of the Russian Federation). Income is often determined from the market price of materials accepted for use. Further, under the hour of recovery (implementation) of such a mine, its value is determined as the sum of the contribution to the income, calculated from the value of the purchased materials (clause 2 of Article 254 of the Tax Code of the Russian Federation) (div. List of the Ministry of Finance of Russia, issue 15 .06.2007 N 03-03-06/ 1/380).

In another way, the organization’s income warehouse is included exclusively, withdrawn free of charge (in the period in which it was actually withdrawn). In this case, the materials that were found must be insured at the market price, but not less than the excess value (as it is a main thing that is being depreciated) and the cost of production, additional cost (behind another lane). Information about the amount of such losses may be confirmed by the owner of the document and by the way of conducting an independent assessment (Clause 8 of Article 250 of the Tax Code of the Russian Federation). Whose income may be assessed less than the value of the income, which encourages taxation. When selling (vicoristan) these commodity-material values, their value by inclusion in the warehouse and the costs will be equal to zero.

Let's go back to our food - the organization has the right to sell (written off from the manufacturer) materials that were previously used as a result of the liquidation of unfinished work, to change the financial result by assigning operations to "c" Inu pridbannya" (Rinkovu vartіst) whose lane? The official decision of the control bodies regarding this food was not published. At seminars, round tables, conferences, officials talk about the fact that the tax payer will not have such an opportunity due to the constant price of materials. Whose stench is smelled by those who are close to the norm dedicated to this situation, to the point. 25 of the Tax Code of the Russian Federation is missing.

Please avoid the stated position, which supports fiscal interests that are not suitable. And not casually, trying to argue their point of view, they reported on the norms of the Code, which in turn end up with the same ones. In this case, there is no need to talk about the free removal of the main building (wait, just in time, and in the process of work, the organization suffered significant expenses that “wasted” on the 08 frame, and the amount of material assets that were taken away during dismantling because of the "underbudovy", obviously є). It’s also not possible to talk about the liquidation of OZ objects, as we have already stated more than once. You won’t be able to find such materials as surplus, taken away during inventory. It turns out that the financial result from the implementation of the withdrawal from the liquidation of “incomplete” material values ​​can be changed. The price of adding materials to this type is its market value. Moreover, as officials rightly say, they are bound by the norms, which protects this from earning money. 25 of the Tax Code of the Russian Federation is silent, and Art. 268 of the Tax Code of the Russian Federation allows you to write off the value of goods sold if there is a surplus of supplies.

However, it is not excluded that the idea has been submitted in response to the super-regulatory authorities and, as a result, will bring the organization to court. It is difficult to convey what the decision of the arbitrators will be (depending on the court's decision on this matter). If you stand your ground, especially if the price of food is high, you can try it. Moreover, as we have shown, such an idea does not violate the norms of the Tax Code.

Tax on added vartіst

As stated, the process of eliminating unfinished work is preceded by the conservation of the object. Then the organization is faced with the first requirement of the MDV: how can the MDV be taken before the recovery of the MDV from the services for the protection of a mothballed object of unfinished work (obviously, since such a small place)? Why is it necessary to maintain the maximum permissible value for materials used in the production process? (Before speech, there is a lot of evidence here about what lies in what way and from what moment everyday life began.)

Of course, this other food is a topic for a special article that will be given respect to our magazine. Now we will look at just a few ambiguous moments that arise immediately in the hour of eliminating the “lack of resources.”

How does the organization liquidate the object of unfinished everyday life without power, so that it can obtain maximum allowance for the performance of their work? The food, on one side, can be enjoyed in a wonderful way, even if it’s great with a meal. 3 p. 1 art. 146 of the Tax Code of the Russian Federation, the object of conformity recognizes operations with the identification of construction and installation work for joint work. Nowadays, in arbitration practice, there are applications that confirm that the work is carried out from the liquidation of an object that has been conquered by power forces, the maximum permissible limit is adjusted, for example, - FAS Resolution dated 09.26.2006 N A57-3 1622/2005-22. Regardless of what is said about the elimination of OZ, the essence of nutrition is that which is not changed.

At the same time, the concept of “fuel-installation work for water supply” is not defined by the Subsidiary Code, but comes from the provisions of other documents (clause 1 of article 11 of the Tax Code of the Russian Federation, clause 22 of Rosstat Resolution dated November 20, 2006 N 69, clauses 4.2, 4.3 Instructions for filling out the forms of the federal state statistical control of capital budget<6>) using the method of PDV, construction-assembly robots should be considered as robots of a capital nature, in which new objects of basic functions are created, together with the object of the indestructible lane; The primary quality of the OS objects that are in operation, during acquisition, refurbishment, reconstruction, modernization, etc., changes. Since the BMR is not related to the creation of new HP and does not change the primary quality of existing HP, which, of course, should be taken care of when eliminating unfinished work, then the object of supply from the MDV is not at fault .

<6>Resolution of the State Statistics Committee of Russia dated 03.10.1996 N 123 (div. List of the Federal Tax Service of Moscow dated 31.01.2007 N 19-11/8073).

Work on the liquidation of an object of unfinished work can only be carried out by a third-party company. Does the organization have the right to accept the “input” maximum permissible value, payment to the contractor for dismantling and disassembling the object before it is collected from the budget?

As you can see, the minds of the people are stagnating with the PDV, starting from the beginning. Art. 171 and 172 of the Tax Code of the Russian Federation, the acceptance of goods (work, services), the presence of an invoice issued by the buyer of goods (work, services), and the addition of these goods (work, services) for the activity that supplies there is a maximum limit. In the middle of an operation that is subject to the submission of MDV (Article 146 of the Tax Code of the Russian Federation), the liquidation of “incomplete” does not appear. It turns out that contractors construct robots for an unqualified operation, the organization has no right to secure the EDV from the budget (Clause 2 of Article 171 of the Tax Code of the Russian Federation).

Why is it possible to not accept the rules of the MDV in the tax registers? Some contractors respect that they are able to insure the contractor’s work profit (Clause 4, Clause 2, Article 170 of the Tax Code of the Russian Federation) and (once there is documentary evidence of the costs) they accept the method of subscribing to the profit. Thus, the FAS Resolution dated September 26, 2006 N A57-31622/2005-22 states: consistent with the provisions of Art. Art. 170, 171 of the Tax Code of the Russian Federation for payment of maximum permissible value for work with dismantling, either by a third-party organization or by government forces... to be spent on the write-off (liquidation) of fixed assets at the warehouse of goods working with dismantling, o How many transactions are there for write-off (liquidation) of fixed assets do not lie before the operation from the implementation of the lane by virtue of Art. 39 Tax Code of the Russian Federation. The court board respects that the court has drawn up the correct draft, so that the applicant has lawfully included the MDV amount in the warehouse for sales receipts.

The author of the article is very careful in approaching the point of view presented. It is likely that at the hour of re-verification, the control authorities praise the unimpaired amount of MDV in the tax deductions, even before the situation changes, which allows the tax payer to include an unencumbered contribution in the collection of materials (jobs, services), This operation is not named. Therefore, the amount of the maximum allowance amount that was not accepted before recovery from the budget is not accepted as a method of calculating profits.

Accounting profile

Income is spent as a result of the write-off of an object of unfinished work in succession to its liquidation and for the organization of other income (clause 7 of PBO 9/99<7>) and vitrates (clause 11 PBO 10/99<8>). In accordance with the Plan of Accounts for the collection of other income and expenses, the same account 91 is assigned. Thus, the actual liability of “non-receipt”, which is liquidated, is reflected in the debit of account 91 (subbank 91-2 " Other expenses") in correspondence with rakhunok 08 (surakhunok 08 -3 "Building OS objects"). In addition, in the debit of the named account, expenses related to the liquidation of the object are written off in correspondence with accounts 60, 70, 69, 02 and etc.

<7>Regulations on the accounting field "Income of the organization" PBO 9/99, approved. By order of the Ministry of Finance of Russia dated 05/06/1999 N 32n.
<8>Regulations on the accounting department "Credit of organizations" PBO 10/99, approved. By order of the Ministry of Finance of Russia dated 05/06/1999 N 33n.

As soon as the materials that are removed from the liquidation of the object of unfinished work are displayed in the accounting records, there is no single thought among the accountants. One of them, referring to paragraph 54 of the Regulations on accounting and accounting in the Russian Federation (return to respect: we are talking about the liquidation of health facilities, and not objects of unfinished work), Recommend to the considered type of performance Debit 10 “Materials” Credit 91-1 "Other income". Others will preach vikorystovat for this rakhunok 98 "Income of future periods."

However, in our opinion, when presented in the form of materials that were removed as a result of the liquidation of unfinished everyday life, there is no risk of overinsurance. It is more logical to create an entry Debit 10 Credit 08-3 “Business of basic assets”, in other words, change the actual expenses collected in account 08-3 and which contribute to the write-off from the organization’s balance sheet.

Butt 1. The organization has decided to liquidate the mothballed object of unfinished work that is on its balance sheet. The actual amount of capital deposits at the object that is being liquidated (balance 08) is 6,300,000 rubles. Liquidation will be carried out in a consistent manner. The total amount of money collected from the liquidation was 590,000 rubles, including the maximum allowance - 90,000 rubles.

As a result of the liquidation, additional materials were collected for further use, the market value of which was 850,000 rubles.

At the end of the day, the organization can receive money for the liquidation of the unfinished business. The accounting department needs to make the following entries:

Butt 2. Continued to the mind butt 1. In the current month, materials removed during the dismantling of the “non-productive” object were often sold for market value in the amount of 590,000 rubles, and partly (in the amount of 350,000 rubles) - Write-offs from Irobnitsa

The accounting department of the organization makes the following entries:

Butt 3. LLC "Avangard" is liquidating the lack of supplies in the workshop for the production of fittings. The amount of money spent on everyday life is found in section 23 “Additional productions”. Vitrati folded:

• for payment of wages to workers (with health insurance) – 150,000 rubles;
• for depreciation of equipment that is used in production to eliminate “non-production” - 15,000 rubles;
• for materials required during dismantling of the facility (PMM, bud materials and etc.) - 25,000 rubles.

The organization makes the following entries:

Due to the fact that there are differences in accounting and tax expenses, this amount (190,000 rubles) LLC "Avangard" fails when calculating the organization's profits.

And one more moment

In practice, such a situation is possible if the organization acquires land plots in order to resolve the unfinished work of the building. However, in the future (for example, due to a lack of funds) you will sell the land. Moreover, one of the minds of the purchase and sale agreement is its “cleaning” as “long lasting”.

In such circumstances, the operation to eliminate the “incomplete” is changed. In addition, all expenses, including the completion of an unfinished project, will change the income from the sale of land.

In conclusion, it is important that everything has been put in place until the situation is reached, if the work, after eliminating the “incomplete”, is transferred as a preparation for the construction of a new facility on site taken down. In this case, the “input” MPE from contract work can be presented before recovery, and the recovery can be turned on until the first start of the new facility.

M.M. Lugova

Expert magazine

"Budivnitstvo: accounting

appearance and fit"

" № 8/2009

Dementiev A. Yu., General Director of LLC "Audit-Escort"

The forgetter is unable to obtain the object, and the incomplete reality must be eliminated. How to write off lost money? How can they be redeemed using the deposit method? Why is it necessary to update the MPE?

Accounting profile

Spend the property of the “unfinished” object into the account book on the debit of the “Investment in” account. Payments at the hour of waking up of the maximum permissible value are insured on the market.

The remains of this capital work did not lead to results - the object of the main functions did not disappear, its liquidation may be stored in the warehouse of other expenses of the organization (Debit Credit). This will be completed after the “liquidation” work has been completed.

Expenses associated with liquidation (payment of contract labor and services), also insured by the warehouse for other expenses:

DEBIT 91 CREDIT 60
- The robots were insured at the warehouse and were installed by the contractor.
The work was carried out by powerful forces:

DEBIT 91 CREDIT 70, 02, 26...
- Insured from the warehouse with the salaries of workers, depreciation, etc.

The materials removed during the liquidation process contribute to the storage of other income. These materials may be used in production or implementation.

Tax on added vartіst

As a result of being the subject of basic duties, the organization could claim a contribution to the recovery of MDV amounts presented by contractors during the work process, according to paragraph 6 of Article 171 of the Tax Code of the Russian Federation. It’s true, for the introduction of the legal rule of establishing the right to taxation of taxes: an incentive for the object to take part in this operation, which is recognized by the object of the taxation of PDV (subclause 1, paragraph 2, article 171 of the Tax Code of the Russian Federation). So, since the object of fulfillment is not a reality, but a “non-existence” that promotes liquidation, the right to a gift of recovery from the forgetter is daily. Also, if the contractors present their MDV at the hour of their waking hours until the payment of the amount, the tax payable does not extend. They should also be taken to other expenses:

DEBIT 91 CREDIT 19
- included up to the maximum permissible limits presented by the contractors.

During the period of work related to the liquidation of the object by contractors, the contractors also present the payable amount to the owner before the payment of the amount.

For the forgetter, the government's operation of eliminating the object of unfinished everyday life is not recognized as the object of subscribing to the PDV. Also, in addition to this, the work of contracting organizations associated with these operations is recognized by the subcontractors. In the minds of the sums of maximum allowances, presented by contractors for “liquidation” robots, until recovery from the forgetter, they are not accepted and are extended until other payments (Debit Credit, Debit Credit).

The forgetter can independently purchase materials, vikorstans at waking hours. At this sum, the maximum permissible limit for the materials is accepted before recovery. In this case, the amount of the tax, in the author’s opinion, is subject to renewed and payment to the budget in accordance with subparagraph 2, paragraph 3 of Article 170 of the Tax Code of the Russian Federation with further write-offs of the amount of the maximum allowance up to other expenses:

DEBIT 19 CREDIT 68
- the amount of maximum allowance for materials has been updated;

DEBIT 91 CREDIT 19
- a sum of maximum allowance for materials was secured from a bank account.

If some of these materials, after sorting, are processed by the forgetter, then you should renew that part of the previously accepted before the recovery deposit, which is to ensure the availability of materials that were not processed by the forgetter during the liquidation process ії object. In this case, the forgetter is responsible for submitting additional evidence that the assigned materials are related to such materials as they were generated independently.

Tax on income

Subject to paragraph 1 of Article 265 of the Subsidiary Code of the Russian Federation, to the warehouse of sales expenses not related to production and implementation, lie, strictly, expenses for the liquidation of unfinished projects nitstva (withdrawal for dismantling, dismantling, vivezennya). In this case, the quality of the object of unfinished everyday life, which is being liquidated, is not accepted as a subordinate form. This is confirmed by a letter from the Ministry of Finance of Russia dated May 7, 2007. No. 03-03-06/1/261.

The variety of materials removed from the analysis of the object of unfinished everyday life, in the author’s opinion, at the warehouse of the realized income of the forgetter, is not guilty of insurance, and that’s why. Subparagraph 13 of Article 250 of the Subsidiary Code of the Russian Federation transfers inclusion to the warehouse for sales of income from the sale of materials from the selection of basic requirements. This means that such a mine is insured for the liquidation of the warehouse for sales expenses. And since the quality of unfinished work that is being liquidated is not recognized in the warehouse for sales expenses, then the risk of removing materials from sorting is not due to increase after sales come to the forgetter.

Whenever materials are sold that are removed during dismantling or disassembly during the liquidation of an unfinished item of basic services, the proceeds will be income from sales, which is applied to profits.

In this case, in the author’s opinion, for the purpose of understanding the contents of the analysis of the object of materials for their further implementation, or in the process of withdrawing income, a permanent obligation can be obtained. Paragraph 2 of Article 254 of the Subsidiary Code of the Russian Federation states that “the totality of material and inventory reserves in the form of surpluses identified during the inventory, and (or) mines removed during dismantling or disassembling of the main components, which due to exploitation, is calculated as the amount of the donation, calculated with income..." This is to reach the liquidation of the main benefits through those who previously paid for the cost of these materials at the time of their purchase, and the associated organization did not incur other costs for them, and their excess cost was in is stored in the warehouse for sales of sales at the time of liquidation of these main features. This norm of activity is not to blame for the objects of unfinished everyday life. Even the availability of the object of unfinished work to the warehouse for the sale of goods was not included.

The acceptance of liquidation is an object of unfinished capital work, registered as an object of inaudibility. The liquidation is promoted by the low number of military and administrative-state corps, which are included in a single complex of objects of the indestructible lane, as soon as the organization is added, but not completed everyday life (gave i - NZS facilities) i have not been put into operation. The assigned objects will be listed on schedule 08. Until the liquidation of the NZZ objects, a contractor will be hired.
The regional practice of the organization is based on the forms of the primary regional documents approved by the State Statistics Committee of the Russian Federation.
What is the procedure for registering liquidation in the accounting and filing form, as well as for removing it from the structure of the NGS objects that are being liquidated (liquidated)?

Having looked at the food, we came to this conclusion:
1. The scope of the complex of NHS objects that are being liquidated depends on whose competence it is to make such decisions (as defined in the internal regulations, the AT statute), and to begin The process of liquidation of the NHS facilities will be fully sanctioned by an order or other regulations document of the Emperor) to the AT body, and perhaps also to decisions for the sake of directors (for the sake of caution) of the partnership.
2. The procedure for document management of specific operations that are not regulated by official accounting regulations, including during the liquidation of the NZZ, is subject to fragmentation by the organization itself. In our opinion, in order to register a liquidation (write-off) from the accounting and tax authorities, it is necessary to sufficiently draw up an act of liquidation of the NZZ objects with approved decisions adopted by the competent commission (by analogy with the elimination of OZ).
3. As a general rule, the property of the NZS objects that are being liquidated is insured one-time: at the accounting department at the warehouse of other expenses, with the method of subsumption - at the warehouse for the sale of sales expenses. However, regardless of the judicial practice of the remaining rocks that have developed, the Ministry of Finance of Russia consistently opposes the one-time write-off of the stock of the NZS during their liquidation.
4. If in the place of the NZS objects, which are being liquidated, there will be the emergence of new objects, then both in the accounting and in the tax department the ownership of the NZS objects is completely in embrace in the first place the new object of everyday life.

Priming the crown:
Behind the hidden rule is the death and depletion of the main, as well as the loss of the right of power in many other cases, transferred by law (in the order of jurisdictions), and the cases of application of the rights of power in the designated main (DK RF).
By virtue of the Constitution of the Russian Federation, the rights to the main, which extend registration (including the right of authority on the unruly main), change, change, and are also applied from the moment of making a corresponding entry to the sovereign register, unless otherwise established by law. In addition, the Civil Code of Ukraine also establishes that the application of the right of authority on unruly speech promotes sovereign registration in a single sovereign register by the bodies that carry out the sovereign registration of rights on intact speech. there is something for her.
Let us immediately remember that since 1 June 2017, a new issue was issued on July 13, 2015, No. 218-FZ “On the national registration of hearing loss” (hereinafter referred to as Law No. 218-FZ). The NZS object that is being liquidated is subject to cadastral exemptions (Law No. 218-FZ).

Accounting profile

It is recalled that the confirmation of the forms of the primary public documents, which will be consolidated in the organization, is brought under the competence of the economic entity (the government body, the single-person government body). Designated forms are divided into special ones, which are based on the accounting information (Federal Law dated 06.12.2011 N 402-FZ “On Accounting Form”, henceforth - Law N 402-FZ).
No. 402-FZ, as well as other regulatory legal acts in the field of accounting, has not provided for the mandatory collection of documents that should be located in albums of unified forms. However, when developing official primary documents, unified forms approved by the State Statistics Committee of Russia can be adopted as their basis (drawings). -10/2012 about the recruitment of ranks N 402-FZ). In addition, it is important to remember that the first documents are accepted before they meet all the mandatory requirements prescribed by Law N 402-FZ. Before the creation of official forms of documents, we can also recommend adopting the provisions of “Unified documentation systems. Unified system of organizational and procedural documentation. Possible before processing documents.”
Subject to clause 41 of the Regulations on accounting and accounting in the Russian Federation (approved by the Ministry of Finance of Russia dated July 29, 1998 N 34n further - Regulation N 34n) until unfinished capital Other deposits are made without formalization of acts of seizure and transfer of the main features and other documents used as on the BMR, and on the accessory, installation and other.
The procedure for registering the liquidation (liquidation) of NZZ assets and unfinished capital investments is not clearly regulated. While analyzing the situation, doctors, close-up, the scale of the object being liquidated (objects), it is important to be more oriented towards establishing the order of registration of the main features of the objects.
For example, paragraph 77 of the Methodical statements from the accounting field of the main principles (approvals to the Ministry of Finance of Russia dated 10/13/2003 N 91n, hereinafter referred to as the Methodical statements) is transferred by the creation of the commission, to the warehouse which includes types Several villagers, including a chief accountant (accountant) and individuals , who are responsible for preserving basic assets. To participate in the work commission, representatives of the inspectorate may be asked to participate, which, as required by law, has a registration function and visibility into the area of ​​the mine. The information that falls within the competence of the commission, among which the drafting of an act for the write-off of the object, was immediately established.
As stated in paragraph 78 of the Methodological Instructions, the commission’s decision to write off an object is drawn up in a write-off act, which is confirmed by the organization’s official. Again, a specially approved form of an act for the write-off of NZS assets has not been transferred to the current regulatory legal acts, nor was it in the documents of the State Statistics Committee of the Russian Federation before. It is important that when drawing up the designated document for the organization, you can take form OS-4 “Act on write-off of basic assets” (approved by the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7, hereinafter referred to as Resolution N 7).
Let us repeat, the regulatory legal acts do not provide for the creation of a special commission for the liquidation of NHS objects. At the same time, it is obvious that the decision on liquidation, adopted by the competent commission, would not be an obvious argument for the liquidation of the NZZ objects, hired for the purposes of the supply chain (surprisingly) , for example, the resolution of the Somogo AAS dated 02.11.2015 N 07AP-965 15) .
Consistently reaching analogies with operations with a variety of main features, it is significant that the Ministry of Finance of Russia dated January 27, 2012 N 07-02-18/01 in order to protect the inviolability, insured at the OZ warehouse, was given the following recommendations to auditors: the organization that transfers the object of indestructibility, rights authority for which the state registration is supported, it may be written off from the accounting record at the time of actual expiration, regardless of the fact of the state registration of the rights of authority.
Extends to paragraph 5 of clause 11 “Waste of the organization” (hereinafter referred to as ) losses associated with purchases and other write-offs of assets, classified as assets, are recorded in the warehouse of other losses. It is important to note that it is obvious here: the value of the NHS facility that is being liquidated is spent directly on liquidation and everything else related to the liquidation of the NHS is spent.
In paragraph 16, one reason for recognizing expenses is that as a result of a specific operation there will be a change in the economic benefits of the organization. Such payment (indicated here) applies only when the organization has transferred the asset or is not important before the transfer of the asset.
In addition to the recommendations made by the Ministry of Finance of Russia, it is significant that it was mentioned about the need to identify the operating system object at the moment when a person is using the general qualification marks named in paragraph 4 of the PBO 6/01 "The appearance of the main features." In other words, in the context of the importance of the warehouse of OZ assets, there is no fault in the appearance of assets that do not correspond to the predicted signs. And as far as the objects of unfinished everyday life are concerned, such (similar) signs are not recognized. Thus, the initial factor for the decommissioning of the NZZ object, which was installed on the 08 rack, is actually vibutya.
On the one hand, about the lack of significance in the upcoming liquidation of the NHS facility, we can confirm the decision of the economic entity regarding the liquidation of the facility, formalized by order and other regulations m document. In addition, you can actually check the contractor’s submissions and signatures on the side of the organization (confirmations) and the act of final work from the liquidation of the object (objects). On the other hand, having turned to the statements for the completion of the OS-4 form, we know that the stink itself is a framework for representing a number of objects in the accounting department (see also the Ministry of Finance of Russia on 10/21/200 8 N 03-03-06/1/592) .
Thus, in any case, regardless of the fact that an entry is made to the EDRN about the assignment of the right of authority to the asset, at the time of confirmation of the act of writing off the asset, there may be write-offs in order to eliminate the security of the assets of the organization, what appear in the accounting department.
According to the norms of Law N 402-FZ, extending to clause 8 of Regulation N 34n, we repeat that the organization independently determines for itself both the forms of the primary documents to be compiled, as well as the order of their documentation and the rules of document management. In this manner, we can further assume that the beginning of the process of liquidation of the NHS objects would be completely formalized by an order or other orderly document of the official (single-axis) body of the AT, the insurance company under which , that nutrition to liquidate objects of this scale can be brought to the competence of secret collections of shareholders or for the sake of directors (for the sake of caution) of the partnership (Federal Law dated December 26, 1995 N 208-FZ “On shareholder partnerships”).
We express our respect to you that we looked at the situation without addressing the fact for what purposes the NZS objects are being liquidated: if the vikoristan territory was created, then for the development of new virobniki and lived there tіv (zokrema, on sales), what The plot of land has been sold or lost.
Let us clarify in an hour, tribute to the Ministry of Finance of Russia dated 03/07/2013 N 03-03-06/1/6914. Subject to clause 4.78 Methodology for calculating the quality of future production in the territory of the Republic of Russia, approved by the Decree of the Russian Federation dated 03/05/2004 N 15/1 (hereinafter referred to as MDS N 15/1), until the cost of production will be Investments include expenses for the preparation of the territory of everyday life, including to the wider territory of the city from the developments that were evident on it, to the transfer and transfer of engineering measures, communications, disputes, etc. Therefore, in the opinion of the Ministry of Finance of Russia, on the basis of PBO 6/01 and the provisions of MDS N 15/1, spend on the investment of the budget, disbursed on the land allocation that is being purchased, forming the first property of the newly created capital facility life on the assigned land plot.
From the Federal Antimonopoly Service of the Moscow District dated 02/20/2012 N F05-15170/11 at the reference N A40-10421/2011 it is also noted that the investor will spend on adding inviolability for the further development and beginning of the life of the new facility in force nya N 160 enhances the appearance of the warehouse deposit of non-current assets (line 08) until the completion of the new object (future) with current inclusions until the first release of the new object.
However, it is important to note that in paragraph 3.1.7 of the Regulations on the accounting form of long-term investments (Ministry of Finance of Russia dated December 30, 1993 N 160, hereinafter referred to as Regulation N 160) in the warehouse of cash transfers transferred from the establishments of financial institutions Warts of everyday life, but not to increase the warts objects of health protection, planned expenditures, associated with the release of the wars, which will be carried out at the time of the release of land plots for everyday life. Assigned expenses for insurance for insurance 08 (with registration in the established order, paid or accepted documents before payment) are allocated for expenses for the development of objects, which indicate their insurability (paragraph 1 of clause 3.1.7 of Regulation No. 1 60).
In our opinion, the information about the inclusion of the property of the NZS objects, which is expected, is ambiguous in the environment of the new everyday life, as is the information about the appearance of the first property of the land plot that is changing.
Finally, we can only guess that according to PBU 1/2008 “The regional policy of the organization” is one of the ways that one can follow up to the regional policy, and this, in general, means more preparedness. there is prior recognition of the accounting department's expenses and requirements, the lowest possible income and assets (not allowing) the creation of accumulated reserves). It is important that there is an increase in the availability, for example, of land plots for the ownership of the NHS objects, which are being liquidated (without the need for those bases), leading to the protection of the assets, which is indicated by the organization ii.

Podatkovy appearance

Looking at the situation from the perspective of the Tax Code of the Russian Federation, first of all, it comes from the fact that the tax form is a system of documented information for calculating the tax base from the tax on the income of the organization on the basis of these very first documents, grouped according to the order given by the Tax Code of the Russian Federation (TC RF) .
As stated in the Tax Code of the Russian Federation, whenever there is insufficient information in the registers of an accounting entity to assign the tax base to the appropriate head, the tax payer has the right to independently update the register accounting area, which must be filled in with additional details, thus forming the registers of the taxable area, or maintain independent tax registers.
In accordance with the provisions of the Tax Code of the Russian Federation, the tax collection system is organized by the tax payer independently, based on the principle of consistency in the norms and rules of the tax collection system, so that it is stagnated consistently from one tax period to the next shogo. The procedure for administering the tax bill is established by the tax payer in the tax policy using the method of taxation, which is confirmed by the subsequent order(s) of the clerk. Tax authorities and other authorities do not have the right to establish tax document forms for payers.
It is with great respect that the confirmation of the data of the tax office, first of all, includes the primary documents (including the accountant’s report), and then the analytical registers of the tax office, and finally the breakdown of the tax base itself from the income tax (Tax Code of the Russian Federation, see also the Ministry of Finance of Russia dated 25.07 2016 (N 03-03-06/1/43372).
Subject to the Tax Code of the Russian Federation, spending on liquidation, recovery, which is derived from the operation of the OZ, including the amount of unpaid depreciation, as well as spending on liquidation of objects of unfinished work that other lane, the installation of which has not been completed (spend on dismantling, dismantling, removal of the assembled lane) , security over and other similar robots are insured by the method of insurance at the warehouse for sales expenses.
According to the idea of ​​the Ministry of Finance of Russia, identified from the sheet dated 01/20/2017 N 03-03-06/1/2486, spending on the liquidation of an object of unfinished everyday life and another mine will extend the inclusion to the warehouse in reality zatsіynykh vytrat. In this case, however, the property of the NZS objects that are being liquidated, that other mine does not change the tax base from the income tax of the organization (see also the sheet dated 10/07/2016 N 03-03-06/1/58471, in ID 03.12.2010 N 03-03-06/1/757).
Coming from the understanding of unfinished everyday life, as stated in clause 3.1.1 of Regulation No. 160, then in this situation there are no objects that can be related (liquidated), strictly speaking, to unfinished everyday life. Or the organization did not carry out intensive work on them . However, as induced by the Tax Code of the Russian Federation, the transfer of objects that are being liquidated, the risk of which (the risk of dismantling of which) is insured by the warehouse for sales receipts, representations can be extended widely: this includes health facilities, medical supplies, and other mines. , installation has not been completed" .
The Tax Code of the Russian Federation, which regulates the procedure for recognizing expenses according to the charging method, establishes the principle of matching expenses incurred by the tax payer with the income taken from any direct expenses.
However, for example, in the AS of the Skhidno-Siberian District dated November 17, 2015 N F02-6011/15 with reference N A78-11292/2013, based on the norms of the PC RF, clause 3.1.7 of Regulation No. 160, the judges found it wrong inclusion of expenses for the dismantling of the sports complex in the first place of the construction of a large parking lot. In the opinion of the court, liquidation (dismantling) of the NZS facility (sports complex) should be carried out before the period in which they are actually incurred, then. Small items are insured during the liquidation (dismantling) period of the facility. Dear, that this super-rechka has been released through the Vedmova donation body at the expense of the liquidation of the object in the late donation period.
Subject to the Constitutional Court of the Russian Federation dated June 4, 2007 N 366-O-P, N 320-O-P, the directness of the deduction of vitrates for the withdrawal of income (Tax Code of the Russian Federation) is taken as the main (initially) benefit of the deduction of vitrates from the deducted vitrates. Nya. Here, the Constitutional Court of the Russian Federation, looking forward to the decision of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 10/12/2006 N 53 “On the assessment by arbitration courts of the assessment of the tax payer’s recovery of tax benefits,” means that the assessment of the taxes may be appreciate the arrangement of the situation in order to bear witness to the loss of effect as a result of real entrepreneurial and other economic activities. In this case, we are talking about the intention and purpose (directness) of the activity, and not about its result. Based on this position, judges evaluate the goals for which the tax payer has not spent money (AS of the Ural District dated January 18, 2018 N F09-8546/17 at reference N A60-15584/2017).
Returning to the arbitration practice, it is possible to determine a sufficient number of court decisions to determine the lawfulness of the addition and dismantling of objects (including the NZZ) one-time at the warehouse of post-realization expenses on the basis of paragraphs. 8 abo Tax Code of the Russian Federation (AS of the Central District dated 09.20.2016 N F10-3052/2016, Ural District dated 06.27.2016 N A76-17698/2015, Western Siberian District dated 05/06/2016 N3. 2016 N F 04-284/2016, dated 05/13/2015 (N F04-18378/2015, Volga District dated 06/29/2015 N F06-24788/2015).
At the same time, although in more early decisions, judges from the regulation of specific situations in the law praised the decisions for the benefit of the tax authorities (praise of the Twentieth AAS dated December 24, 2015 N 20AP-7236/15, praise of the FAS Piv night-Zakhidny district dated 17.08). 2011 N Ф07-6496/11 (approved by the Supreme Arbitration Court of the Russian Federation dated 01/10/2012 N VAS-16900/11 for the transfer of a certificate for review in order of visual order to the payer of the taxes approved), FAS Zakhidno-Siberian District dated 03/12/2008 N00
It is clear that according to the Tax Code of the Russian Federation, the primary value of the main features is determined as the amount of expenses for their addition, expansion, bringing to the level, in which case it is attached to the vikoristan (etc.), behind the charge of the maximum permissible value and excise taxes, etc. m of drops, directly before the bach Tax Code of the Russian Federation.
Issued 08/07/2015 N 03-03-06/45638 The Ministry of Finance of Russia came up with the idea of ​​spending on the addition of emergency non-residential equipment and spores, which will delay the destruction, in order to create new buildings tіv, as well as spend on business activities from making such expenses The dispute is spent on the construction site, which is depreciated, and forms the primary cost of new objects. In sheets dated 23.05.2013 N 03-03-06/1/18418 and dated 07.03.2013 N 03-03-06/1/6914, in addition to the established norm of the Tax Code of the Russian Federation, the Ministry of Finance of Russia also clarified that The value of the addition and the future, which supports the investment, together with the expenses for its investment, is turned on by the property of the object that is being added (which furthers the activity).
Immediately, the Federal Antimonopoly Service of the Pivnichno-Zakhidny District issued 06/02/2014 N F07-2482/14 at the reference N A44-1827/2013 states that the first priority is given to the land plots added with the help of the creation of sanitary dry zones, may form with dry conditions Vitrat, including the uranium of budinki, grown on land plots. Designated living quarters could not immediately be recognized as objects of health protection (as living quarters) and allowed for the frantic destruction of land plots near the camp, which were assigned to the village as sanitary-dry zones. The Supreme Court of the Russian Federation praised 09/03/2014 N 307-EC14-314, having granted the payer the taxes in the review of the certificate.

Prepared by:
Expert of the Legal Consulting Service GARANT
Gilmutdinov Damir

Line speed control:
Reviewer of the legal consulting service GARANT
Korolova Olena

Preparation material based on individual written consultation provided as part of the “Legal Consulting” service.

Over the course of many years, we have established on the balance sheet the sum of unfinished work, but the work has actually ended a long time ago, and at the request of the Ministry, we have put it on the balance sheet, but from the unfinished work, the expenses have not been written off. due to the loss of documents. Is it possible to somehow write off or spend?

Vіdpovid

Olga Morgunova confirms, expert

When the work is completed, the deposit is written off to the debit of account 101 00 “Basic assets” - when an object of unfinished work is accepted to the warehouse of the main assets after the formation of its primary stock.

In order to accept the object of the main role, it is necessary:

Debit 101.ХХ.310 Credit 106.ХХ.310.

It is possible to write off unfinished work as a financial result only because the main objective has not been completed.

If you have incorrectly depicted the basic features of the object of everyday life in the form of acceptance, you need to correct the problem, in which the recommendation will help you.

Stanislava Bichkova, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia

Sergei Rozgulina, active sovereign soldier of the Russian Federation, 3rd class

How to formalize and secure the liquidation of basic benefits

Situation: How to represent the liquidation of an object of unfinished everyday life

The amount of capital investments is written off as a financial result.

There is no need to formalize the liquidation of the main feature and re-image it in the form, even if it has not yet been included in the 101.00 “Basic Costs” section. Therefore, there is no need to create a commission when setting up a commission, draw up an act on the write-off of the main asset and make entries to the inventory card.

Spend on the daily life of the object and insure on the account 106.00 “Investments in non-financial assets”. As such, all expenses must be written off as the financial result of the activity.

The procedure for displaying the liquidation of the object of unfinished work in the booze block is determined by the type of installation.

In the form of autonomous installations:

It is important to indicate the reason for the liquidation of an object of unfinished work, writing off the capital deposit by posting:

This procedure follows from paragraph 53 of Instruction No. 183n.

All operations must be confirmed with valid documents (clause 7 of the Instructions for the Unified Management Plan, Part 1, Article 9 of the Law No. 6, 2011, No. 402-FZ).

There are no special unified forms for writing off objects of unfinished work. Therefore, the act can be filed in a sufficient form with the regulations established by paragraph 7 of the Instructions to the Unified Plan of Accounts, Part 2 of Article 9 of the Law dated 6 April 2011. No. 402-FZ. As a basis, you can take the forms that will be recovered during liquidation, sale or free transfer to the main party.

2.Iz statistics

BUDGET LOOK

Nuances of investment in unfinished work

The appearance of objects of unfinished everyday life is peculiar and calls for difficulties. That’s why we know that it’s important to take the government accountant’s accountant and establish it from time to time.

G.E. Kasparov, budget expert

Basic understanding

Capital life is a process of troubles that often takes a lot of lives. It is not possible to write off the cost of living expenses as a financial result, the fragments of the stench are a direct result of the main money. At the same time, believe in the object that will happen, since the main purpose does not seem possible. Such a crotch is usually called an incomplete life.

The objects of unfinished everyday life are brought to the point of indestructible speech, the fragments are closely connected with the earth and their movement without unforeseen harm is impossible for them to be recognized (clause 1 of article 130 of the Civil Code of the Russian Federation). At the same time, according to paragraph 39 of Instruction No. 157n, the material objects of the mine that are listed in the warehouse of unfinished capital investments do not belong to the main facilities. Only completed objects of non-financial assets on the basis of supporting documents can be transferred to the main assets warehouse. Until the end of the work, the object will continue to be treated as an investment in non-financial assets.

The particularity of the form of Vitras

The appearance of any objects of unfinished everyday life is carried out on the basis of 010611000 “Investment in the main assets - safely established” (clauses 127, 130 of Instructions No. 157n).

When forming the first quality of the objects of inauthenticity that will be, all expenses are displayed that are included in the cost structure of the daily life. This is established by clause 3.1 of the Methodology for assessing the value of future products of the Russian Federation MDS 81-35.2004, approved by the decree of the Russian Federation dated March 5, 2004. No. 15/1. A detailed description of such losses is provided in paragraphs 4.71-4.103 of the Methodology.

The reason for this rule is that it is necessary to spend money so as not to increase the availability of basic services, rather than transferring it from the establishment of costly expenses. The smells have been reinstated in paragraph 3.1.7 of the sheet to the Ministry of Finance of Russia dated 30 June 1993. No. 160 “Accounting regulations for long-term investments” (further - sheet No. 160). In addition, there is a type of consumption that does not increase the quality of the main benefits and is not transferred to the animals in the sanitation industry, also indicated in paragraph 3.1.7 of this sheet.

In this way, be it spent, or otherwise connected with everyday life, but do not indicate that the minds are included before the first release of the objects of capital everyday life, we will designate more, to be insured by the sovereign institution at the warehouse withdrawal of the current financial flow (clause 47, 295 of the Instructions No. 157n). › |

› | Until the end of the daily life, the expenses associated with it, but do not indicate that the minds are switched on to the first release of the objects of capital everyday life, must be fully accounted for on the additional balance sheet accounts in the order transferred to the region this policy (clause 332 of Instruction No. 157n).

In accordance with paragraph 3.1.1 of sheet No. 160, expenses for the daily life of objects are grouped according to the technological structure of expenses, which is indicated by cost documentation.

The report on the procedure for the appearance of capital investments during the daily life of objects can be found in section 3 of sheet No. 160. It is also significant that the analytical form of capital investments can be made by organizations:

• by object;
• for contractors (and also for robots, who are contracted in the government’s way);
• for agreements (contracts) and stages vykonannya works;
• behind the sections (chapters) of the established koshtoris rozrakhunku then.

In addition, the analytical mind is responsible for ensuring the ability to extract data on spending in the following areas:

• daily work and reconstruction;
• equipment installation;
• equipment that requires installation;
• equipment that does not require installation;
• tools and inventory, transferred by kostoris to capital utilities, etc.

The procedure for including vitrat in vartist

At the time of the creation of the indestructibility facility, all expenses associated with everyday life are grouped together.

The procedure for including expenses to be insured during the formation of the first investment of a capital utility facility is established in paragraph 47 of Instruction No. 157n.

The actual deposits are calculated from the settlement of the MDV amounts presented by the installation contractors (contractors, Vikonavians), in addition to the addition, construction and (or) preparation of the object within the framework of the installation activity, which is subject to this contribution, as well as This is not covered by the applicable legislation of the Russian Federation, including :

• the amount to be paid in accordance with the contract to the postal owner (seller);
• the amount that organizations pay for their work,
• Other expenses are directly related to accessories, equipment and (or) preparations of the main facility, including the location of the directorate of the facility, technical supervision, etc.

The sum of the actual deposits from Zagalnogo-Spodarskiy and other similar expenses, in addition to losses that are closely related to everyday life, are not included in the sum.

According to the provisions of this norm, it is impossible to organize priming in an economical manner, the accounting form of expenditures generated by the government during the construction of a capital utility facility. This is explained by the fact that Instruction No. 157 does not replace special rules related to the organization of long-term investments, agreements (contracts) on capital development.

Also, a detailed procedure for organizing the accounting department during the development of capital activities will be established and transmitted to the regional policy. It is recommended to take as a basis the key principles of organizing capital investments and grouping of expenditures, formulated in GISMI No. 160 and Methodology. › |

› | The regional policy for 2014 can be compiled using the “Regional Policy” service. Check to see if your subscription to the New York has been renewed.

Documentation

Information about expenses that can be set up during waking hours is displayed in the accounting office on the basis of the primary primary accounting documents stored behind unified forms or as a means of legal details listed in Part 2 of Article 9 of the Federal Law dated April 6, 2011. No. 402-FZ “On Accounting Form”, paragraph 7 of Instruction No. 157n.

Approved by the Decree of the State Statistics Committee of Russia on November 11, 1999. No. 100, for the capture of contract construction and installation workers for industrial, residential, civil and other purposes, the Act on the capture of contract workers (f. KS-2) is established.

It is compiled on the data base of the Logbook of Vikonnyh Robots (f.KS-6A), which is maintained by a contractor. In addition, before the Vkazovka for disbursement of goods and services, the Statement about the quality of the work and vitrat (f. KS-3) is reviewed.

The analytical view of expenditures on everyday life is carried out in the Bagatographic Card (f. 0504054) by type (codes) of expenditures on a skin object, which will be non-financial assets (clause 128 of Instructions No. 15 7n).

For analytical purposes of ownership, tools and inventory, written off to a business object, you can check the Ownership area, tool and inventory, written off to an object (addition to the card). › |

› | The oblast policy establishes the method of additional oblika vitrat capital character can be transferred to the additional oblika registers. For example, you can use the Card for the appearance of capital investments.

Representation of sums in appearance

The sums accumulated for the account 0 106 11 000 “Deposits up to the main expenses - never set aside” can be written off in accordance with the established procedure:

• to the debit rakhunku 101 10 “Basic assets” - upon acceptance of the object of unfinished work to the warehouse of the main assets after the formation of its primary property on the basis of Acts on the capture and transfer of assets (sporadic) (f. 0306030), documents that confirm the sovereign registration of 'effects of hearinglessness;
• debit racks 401 20 “Financial result of an economic entity”, 304 04 “Internal domestic developments” - subject to transfer to state and municipal organizations;
• to the debit of account 040110172 “Income from operations with assets” - when transferred to other organizations, at the expense of sovereign and municipal organizations, as well as to individuals;
• to the debit account 0 401 20 273 “Overhead expenses on transactions with assets” - when writing off capital investments for basic purposes, which were not carried out according to the decisions of the authorized body, as well as losses in future before the elemental and other hard times, unsafe natural phenomena, ;
• to debit account 0 401 10 172 “Income from operations with assets” - when written off, the contribution to the objects of unfinished activity, losses from terrorist acts, other actions, actions taken independently at will, establish yourself as a legal authority (clause 34 of Instruction No. 162n).

In this case, in case of the above mentioned operation, from the acceptance to the object of the main assets for the loan, the rate is 0 106 00 000 for categories 24-26, install the guilty code 310 “Increasing the value of the main assets iv" KOSGU. Code 410 “Change in the value of the main assets” of KOSGU during the formation of this rakhanku is subject to change in the event that the contributions from the main account are written off and transferred.

Finally, it is significant that unfinished activity is not recognized by the subject of submission to the organization, as a matter of principle (Article 374 of the Tax Code of the Russian Federation).

Please remember
Until the end of the work, the object is insured as an investment in non-financial assets and is not subject to the main organization.

Open the document from the gallery:

Document text:

FIRM (name of the organization) Kerivnik of the organization _________ _____________ (signature) (decryption of the signature) "__" ___________ 20__ rub. ACT _________ N ____________ Place of folding About the write-off of an unfinished everyday object Submission: ________________________________________________________________ Commission at the warehouse: Head - _______________ ) Members of the committee: 1. _________________________________________________________ (posada, initials, nickname) 2. __________________________________________________________ (posada, initials, nickname) 3. _________________________________________________________ (posada, initials, nickname) assigned ________________________________________________________________ (by order). ______ looked around ____________________________, (name of the object) looked at the submitted documentation: __________________________________ ___________________________________________________________________________ (multiple names of all documents) and found that it had been written off. 1. Information about the object: 1.1. The cob of Vikonannya works _________ r. 1.2. Revaluation results: Corn value of an unfinished object before revaluation, rub. _______________________________________________________ Validity of an unfinished object, rub. ________________________________________________________________________ 1.3. Physical status of an unfinished construction project, reasons for write-off: ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ 2. Renewal of the commission: _____________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ 3. Up to this act, the following documents are available: ____________________________________________________________________________________________ 1st copy - ___________________________________________________________ (mestology 2nd copy - ___________________________________________________________ skin 3rd copy - _________________________________________________________________ copy) Head of the committee ________________ _________________________ (signature) (initials, nickname) Members of the committee: ______________________ _________________________ (signature) (initials, nickname) ______________________ _________________________ (signature)

COMMENT

The form of this document is drawn up like an example. The application of this form is not obligatory, as it is not included until the transfer of the original documents, approved by the Resolution of the Ministers of the Republic of Belarus dated March 24, 2011 N 360.

Transfer of obligatory records, which may replace the original documents, transfers of documents. 1.4 Decree of the President of the Republic of Belarus dated 03/15/2011 N 114 “On the actions of securing primary documents”.

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