Posting a vehicle. Tax accounting of the purchased car. Vehicle depreciation

If the car is supposed to be used for office needs for a long time - 12 months or more, then the car is accepted for accounting as an object of fixed assets (clause 4 of the Accounting Regulations "Accounting for fixed assets" PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n; clause 2 of the Methodological Instructions for the accounting of fixed assets, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). Fixed assets are accepted for accounting at their initial cost, which consists of the actual costs of their acquisition, excluding VAT and other reimbursable taxes.

When buying a car, its cost is equal to the amount paid to the seller in accordance with the contract (clauses 7, 8 of PBU 6/01, clauses 23, 24 of the Methodological Guidelines for Accounting for Fixed Assets). The moment the object is accepted for accounting as part of the OS is the date of the actual readiness of the machine for use. The fact of readiness and acceptance of the object for accounting as part of the OS is documented by drawing up the corresponding primary accounting document (parts 1, 3 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ "On accounting", clause 7 of the Methodological instructions on accounting accounting of fixed assets). In the case of a machine, such paper will be an act (invoice) of acceptance and transfer of fixed assets, drawn up for each individual inventory item (clause 38 of the Methodological Guidelines for Accounting for Fixed Assets).

The costs of acquiring fixed assets are reflected in the debit of account 08 "Investments in non-current assets", subaccount 08-4 "Acquisition of fixed assets", in correspondence with the credit of account 60 "Settlements with suppliers and contractors".

The generated initial cost of the object is written off from account 08, subaccount 08-4, to the debit of account 01 "Fixed assets" (Instructions for the application of the Chart of accounts for financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n) ...

Depreciation charge

The cost of fixed assets is repaid by means of depreciation (clause 17 of PBU 6/01, clause 49 of the Methodological Guidelines for the Accounting of Fixed Assets). When using the linear method of calculating depreciation in accounting, the annual amount of deductions is calculated based on its initial cost and the depreciation rate, calculated taking into account the useful life of the fixed asset established by the company when the fixed asset is accepted for accounting (clause 18, paragraph 2, clause 2. 19 PBU 6/01, subparagraph "a", item 54 of the Methodological Instructions for the Accounting of Fixed Assets).

Accrual of depreciation begins on the 1st day of the month following the month when the object is accepted for accounting, and ends on the 1st day of the month following the month when the value of the object is fully repaid, or it is written off from accounting (clause 21 PBU 6/01 , p. 61 of the Methodological Guidelines for the Accounting of Fixed Assets).

Depreciation deductions are recognized in accounting as expenses for ordinary activities in the month of their accrual (clauses 5, 8, 16, 18 of the Accounting Regulations "Organization Expenses" PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n, p. 64 of the Methodological Instructions for the Accounting of Fixed Assets).

note

The company's costs associated with the lease of a vehicle that is used for management needs are related to the costs of ordinary activities and are recognized monthly in the amounts specified in the contract.

Depreciation for a car used for management needs is reflected in the debit of account 26 "General business expenses" (44 "Sales expenses" - for trade organizations) and credit of account 02 "Depreciation of fixed assets" (p. 25 PBU 6/01, p. 65 Methodical instructions for accounting of fixed assets, Instructions for the use of the Chart of Accounts).

Machine life

For tax accounting, the purchased car is recognized as depreciable property and is accounted for as part of the fixed asset (clause 1 of article 256, clause 1 of article 257 of the Tax Code of the Russian Federation). The initial cost of a fixed asset is equal to the purchase price (paragraph 2, clause 1 of article 257 of the Tax Code of the Russian Federation). When applying the straight-line method, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its initial cost and the depreciation rate determined for this object. The depreciation rate is determined based on the useful life (clause 1 of clause 1 of article 259, clause 2 of article 259.1 of the Tax Code of the Russian Federation).

The term of use of the machine is determined by the company independently on the date of its commissioning, taking into account the Classification of fixed assets included in the depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (clause 1 of article 258 of the Tax Code of the Russian Federation). In accordance with the Classification, cars (with the exception of cars assigned to other groups) belong to the third depreciation group (property with a useful life of more than 3 years to 5 years inclusive) (clause 1, paragraph 4, clause 3, article 258 of the Tax Code RF)).

Depreciation begins on the 1st day of the month following the month in which the facility was put into operation. The amount of accrued depreciation is recognized monthly as part of expenses related to production and sales (clause 3, clause 2 of article 253, clause 2 of article 259, clause 3 of article 272 of the Tax Code of the Russian Federation).

Tax deduction

After accepting for accounting a car that will be used in activities subject to VAT, the organization can make a tax deduction presented to it by the seller on the basis of the received invoice that meets the requirements established by article 169 of the Tax Code of the Russian Federation (subparagraph 1 of paragraph 2 of article 171 , paragraphs 1, 2, clause 1, article 172 of the Tax Code of the Russian Federation).

The invoice is registered in part two of the ledger of received and issued invoices and in the purchase book. The amount of VAT presented to the organization upon the acquisition of a fixed asset is reflected in the accounting on the debit of account 19 “Value added tax on acquired values”, subaccount 19-1 “Value added tax on the acquisition of fixed assets”. When VAT is accepted for deduction, an entry is made on the debit of account 68 "Calculations of taxes and fees" and the credit of account 19 (Instructions for the use of the Chart of Accounts).

EXAMPLE. ACCOUNTING OPERATIONS FOR PURCHASING A CAR

The organization under a sale and purchase agreement purchased a passenger car for management needs. Its cost was 236,000 rubles, including VAT - 36,000 rubles). Payment to the seller was made in a non-cash form in July. The vehicle can be used for 50 months. In accordance with the company's accounting policy, depreciation is accrued for both accounting and tax purposes on a straight-line basis.

For tax purposes, accounting is carried out on an accrual basis. In this case, accounting and tax depreciation will be 4,000 rubles. (200,000 rubles / 60 months). Transactions related to the purchase of a car should be reflected in the following entries:

In the month of car purchase

Debit 08 Credit 60
- 200,000 rubles - reflects the organization's investments in the acquisition of a fixed asset;

Debit 19-1 Credit 60
- 36,000 rubles - VAT allocated;

Debit 01 Credit 08
- 200,000 rubles - a passenger car is accepted for accounting as part of the OS;

Debit 68 / VAT Credit 19
- 36,000 rubles - VAT charged for deduction from the budget;

Debit 60 Credit 51
- 236,000 rubles - funds for a passenger car were transferred to the seller.

Monthly during the established useful life

Debit 26 (44) Credit 02
- 4000 rubles - the amount of accrued depreciation is reflected.

Car rent

The rented car is accounted for on off-balance sheet account 001 "Rented Fixed Assets" in the valuation specified in the lease agreement (Instructions for the use of the Chart of Accounts for financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). At the end of the contract, the property is debited from the off-balance sheet account of the lessee.

The company's costs associated with the lease of a vehicle that is used for management needs are related to expenses for ordinary activities and are recognized monthly in the amounts established by the agreement (clauses 5, 6, 6.1, 7, 16 of the Accounting Regulations "Organization expenses" PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).

1. Reasons for retirement of vehicles

In any case, the primary documents that formalize the disposal of the object must contain data on the number and value of the assets being disposed of, as well as the reasons for the disposal with their justification (especially in the case of disposal due to unsuitability).
The procedure for drawing up primary documents for the accounting of fixed assets is established by the decree of the Goskomstat of Russia dated October 30, 1997 No. 71a "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials and wearing items, works in capital construction ".

To account for all types of fixed assets, including vehicles in the organization, the Inventory card for accounting of fixed assets (form No. OS-1) is used. When a fixed asset is disposed of, the following information is entered into the card:

On the document for disposal (number and date of the invoice or the act of acceptance and transfer of the fixed asset);
- about the reasons for retirement;
- about the amount of proceeds from sales;
- on the accrued depreciation at the time of disposal.

Sale, gratuitous transfer, transfer by the organization of vehicles under an exchange agreement, contribution to the authorized capital and to common property under a simple partnership agreement is drawn up by an act (invoice) of acceptance - transfer of fixed assets (form No. OS-1).

On the basis of the act, the accounting service of the organization makes an entry in the inventory card of the transferred object and attaches this card to the act (invoice) of acceptance and transfer of fixed assets. An entry is made in the inventory book about the withdrawal of the card for the discarded vehicle.

On the basis of the act (consignment note) of acceptance and transfer with the attachment of the corresponding agreement and a written message from the receiving organization about the acceptance of this vehicle for accounting, the cost of these objects is written off.

Upon disposal of vehicles, the organization incurs income and expenses. Revenue is the sum of the proceeds from the sale of a car or bus. And expenses are the residual value of the object, VAT, as well as the costs associated with the disposal of the vehicle. Previously, these costs (wages, UST and contributions to extra-budgetary funds, the cost of materials used, etc.) are collected on account 23 "Auxiliary production".

The residual value of the vehicle is determined on account 01 subaccount "Retirement of fixed assets". The debit of this account writes off the initial cost of the object, taking into account the revaluations made, and the credit reflects the amount of accrued depreciation at the time of sale (also taking into account revaluations).

Income and expenses from the disposal of vehicles are included in the financial results of the organization and are included in other operating income and expenses (clause 31 of PBU 6/01). The credit of account 91 subaccount "Other income" reflects the proceeds from the sale of the object, and the debit of account 91 subaccount "Other expenses" - write off the expenses from its disposal.
In accounting, income and expenses from the write-off of fixed assets must be reflected in the reporting period to which they relate.

The amount of revaluation or devaluation of vehicles, which arises from the revaluation of these objects, is accounted for on account 83 "Additional capital". When a car or a bus is retired, the amount of the revaluation (markdown) for fixed assets is transferred to retained earnings, without affecting the financial performance account (clause 15 of PBU 6/01): DEBIT 83 CREDIT 84.

2. Selling a car: accounting

The sale of vehicles is usually formalized by a purchase and sale agreement.

According to paragraph 1 of Article 454 of the Civil Code of the Russian Federation, under a sale and purchase agreement, one party (the seller) undertakes to transfer the thing (goods) to the ownership of the other party (the buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it.

When a vehicle is sold, the seller is the organization that owns the object of fixed assets, and the buyer is the person purchasing this object.

It is known that before selling a vehicle, the owner or owner of the vehicle must remove it from the traffic police register. This is stated in paragraph 2 of clause 3 of the RF Government decree of August 12, 1994 No. 938 "On state registration of motor vehicles" and in clause 3.1 of the order of the Ministry of Internal Affairs of Russia of January 27, 2003 No. 59 "On the procedure for registration of vehicles."

However, by the Decision of the Supreme Court of the Russian Federation of December 2, 2003 No. KAS-03-563, these provisions of these documents were declared invalid.

As the cassation board of the Supreme Court of the Russian Federation assessed, these norms, in fact, prohibit the transfer of ownership of a vehicle when it is not deregistered. And, consequently, they impede the free circulation of this property, thereby violating Article 129 of the Civil Code of the Russian Federation. After all, the transfer of ownership under civil law does not require registration. Therefore, car owners can sell their vehicles without removing it from the traffic police register.

The proceeds from the sale of fixed assets are accepted for accounting in the amount specified in the agreement (clause 30 of PBU 6/01).

Example

LLC "Grenada" decided to sell the minibus, the replacement cost of which is 600,000 rubles. At the time of sale, the amount of accrued depreciation is RUB 330,000. The sum of the revaluation of the minibus, which was formed as a result of the revaluation as of January 1, 2006, is 60,000 rubles.

In accordance with the agreement, the sales value of the minibus was RUB 300,000.

LLC Grenada is exempt from VAT under article 145 of the Tax Code of the Russian Federation.

The following entries were made in accounting:

RUB 600,000 - the initial cost of the minibus was written off;

RUB 330,000 - the amount of accrued depreciation has been written off;

RUB 270,000 (600,000 rubles - 330,000 rubles) - the residual value of the minibus was written off;

DEBIT 62 CREDIT 91-1

RUB 300,000 - reflected the income from the sale of the minibus;

DEBIT 91-2 CREDIT 99

RUB 30,000 (300,000 rubles - 270,000 rubles) - the financial result from the sale of fixed assets is reflected;

DEBIT 83 CREDIT 84

RUB 60,000 - the sum of the revaluation for the sold minibus has been written off.

3. Tax accounting

In tax accounting, the procedure for accounting for income and expenses from the sale of vehicles is different. They are recorded as income and expenses from sales (Articles 249, 268 of the Tax Code of the Russian Federation).

In this case, income from the sale of a vehicle is determined as the difference between its sale price and residual value, as well as the costs of its sale.

In tax accounting, the sale price of a car or a bus, agreed between the buyer and the seller, is the market price until proven otherwise (Article 40 of the Tax Code of the Russian Federation). But the residual value of the vehicle is determined on the basis of paragraph 1 of Article 257 of the Tax Code of the Russian Federation. It is equal to the difference between the replacement or original cost and the amount of depreciation accrued over the period of operation. In this case, it is necessary to take into account the revaluations carried out. However, there is one subtlety here.

For vehicles that were put into service before January 1, 2002, the replacement cost should be used, that is, the original cost taking into account the revaluations carried out earlier. Moreover, the last revaluation (as of January 1, 2002) should not increase the previous replacement cost of the vehicle by more than 30%. Subsequent revaluations are not included in expenses when determining the tax base for income tax.

Other expenses related to the sale of cars and buses include expenses related to the maintenance and transportation of the sold property;

VAT and sales tax are not included in expenses.

The date of receipt of income from the sale of a vehicle is determined depending on the selected method of accounting for income and expenses. If this is an accrual basis, then the date of receipt of income is the day of transfer of the fixed asset (the day of transfer of ownership). If the organization uses the cash method, then it will determine the income from the sale of fixed assets on the day of receipt of funds from the buyer (clause 3 of article 271, clause 2 of article 273 of the Tax Code of the Russian Federation).

Profits resulting from the disposal of a vehicle are included in the tax period in which the depreciable property was sold.

Example

Let's go back to the conditions of the previous example. To simplify the example, let's assume that the amount of accrued depreciation for a minibus, both in accounting and in tax accounting, is the same.

To calculate the tax base for income tax, we will check whether the revaluation amount exceeds 30% of the original cost of the minibus: 60,000 rubles. : (600,000 rubles - 60,000 rubles) * 100 = 11%. Income from sales will amount to 30,000 rubles, and expenses will be equal to zero.

In the accounting records of OOO Grenada, the following should be done:

RUB 7,200 (30,000 rubles * 24%) - income tax was charged.

In the event that the sales proceeds are less than the residual value of the vehicle and the costs of its sale, then the resulting difference - a loss - will be taken into account for tax purposes. But in a special order.

The resulting loss is reflected as deferred expenses (clause 3 of article 268 of the Tax Code of the Russian Federation). Subsequently, it is included in other expenses on an equal footing over a certain period. This period is calculated as the difference between the useful life and the actual service life until the moment of sale, including the month of sale (Article 323 of the Tax Code of the Russian Federation).

As a result of the sale on July 26, 2006 of the trailer to OOO Stroimontazhtrest, a loss of 3,000 rubles was incurred. The useful life of the trailer was set at 37 months. The term of actual operation, including the month of implementation, was 31 months.

The amount of the resulting loss should be attributed to deferred expenses, and then monthly for 6 months (37 months - 31 months) included in other expenses from the sale of 500 rubles. (3,000 rubles: 6 months).

4. If the accounting value of the car differs from the tax

Discrepancies between the booked value and the tax value of vehicles arise for four reasons.
The first reason. In accounting, the initial cost of a vehicle is greater than in tax. For the amount of the difference between the accounting and tax value of the car in accordance with RAS 18/03, a deferred tax liability (IT) is formed in accounting, which is extinguished in the process of calculating depreciation over the entire period of use of the car. In the event of the sale of this object, the remaining IT amount is debited.

Example

In January 2006, ZAO Valencia purchased a truck worth 424,000 rubles. excluding VAT. The cost of registering a car in the traffic police in the amount of 1,000 rubles. the organization included in the original cost of the car for accounting purposes. And for tax purposes, these expenses were included in current expenses. As a result, the initial cost of the truck was:

In accounting - 425,000 rubles;
- in tax accounting - 424,000 rubles.

For the amount of expenses for registration with the traffic police, the accountant formed a deferred tax liability:

DEBIT 68 subaccount "Calculations of taxes and fees" CREDIT 77

240 RUB (1,000 rubles * 24%) - the amount of the formed IT is reflected.

CJSC Valencia has established the same useful life of the car in both accounting and tax accounting - 85 months. The amount of monthly depreciation was:

In accounting - 5,000 rubles. (425,000 rubles: 85 months);
- in tax accounting - 4 988, 24 rubles. (424,000 rubles: 85 months).

Each month, the accountant extinguishes a part of the deferred tax liability:

DEBIT 77 CREDIT 68 subaccount "Calculations of taxes and duties"

2.82 RUB ((5,000 rubles - 4,988.24) * 24%) - part of IT was written off.

Suppose an organization sold a truck in September 2004. The amount of accrued depreciation for the period from February to September (10 months) was:

In accounting - 50,000 rubles. (5,000 rubles * 10 months);
- in tax accounting - RUB 49,882.4 (RUB 4,988.24 * 10 months).

Part of the deferred tax liability, which was formed in the amount of RUB 240, was extinguished in the amount of RUB 28.2. (2.82 rubles * 10 months). The rest of the ITC amounted to 211.8 rubles. (240 rubles - 28.2 rubles). At the time of the sale of the truck, the accountant fully paid off IT:

DEBIT 77 CREDIT 68 subaccount "Calculations of taxes and fees"

RUB 211.2 - the rest of IT has been written off.

The second reason is that the vehicle was various useful lives are set... Let's assume that the initial cost of the car in accounting and tax accounting is the same.
If this useful life in accounting turned out to be longer than in tax, then the amount of monthly "tax" depreciation will be greater than the "accounting" depreciation. For the amount of excess, the accountant will monthly form IT with the following entry:

DEBIT 68 subaccount "Calculations of taxes and fees" CREDIT 77.

When the vehicle is sold, its tax residual value will be less than the accounting residual value. Consequently, the profit for tax purposes will be less than for accounting purposes.

At the time of the sale of the vehicle, the amount of the generated IT is fully repaid by reverse posting:
DEBIT 77 CREDIT 68 subaccount "Calculations of taxes and duties".

If this useful life in accounting turned out to be less than in tax, then the amount of monthly "tax" depreciation will be less than the "accounting" depreciation. For the amount of excess, the accountant will monthly form SHE with the following entry:

DEBIT 09 CREDIT 68 subaccount "Calculations of taxes and duties".

After the amount of accrued depreciation in accounting is equal to the original cost of the car, the organization will charge depreciation only in tax accounting. At the same time, the formed IT will be repaid by the amount of "tax" depreciation multiplied by 24%.

When the vehicle is sold, its tax residual value will be greater than the accounting residual value. Consequently, the profit for tax purposes will be greater than for accounting purposes.

At the time of the sale of the vehicle, the amount of the formed SHE is fully repaid by reverse posting:

DEBIT 68 subaccount "Calculations of taxes and fees" CREDIT 09.

The third reason is that for a vehicle, an organization can apply different methods of depreciation... If the amount of depreciation is greater in accounting, then SHE is formed. If the amount of depreciation calculated for tax purposes turns out to be greater, then IT is formed. In the case of the sale of a vehicle, IT or IT is fully repaid by return entries.

And finally, the residual value of the car can be different in accounting and tax accounting, if for tax purposes the organization applies decreasing or increasing coefficients... Depending on in which accounting the amount of depreciation is greater, the accountant forms either IT or IT. When a vehicle is sold, IT or IT, formed in the process of using the object, are written off by reverse entries.

In practice, confusing cases occur when the accounting data do not completely coincide with the tax accounting data. This can be when the initial cost of the car in accounting is greater than in tax, and the amount of depreciation, on the contrary, is greater in tax accounting. It happens that at the time of the sale, the accountant formed both SHE and IT for vehicles.

In order not to get completely confused in this situation, we advise the accountant to do the following.
First, you need to write off all IT and IT, formed for the object being sold, to account 99 "Profits and losses":
DEBIT 77 CREDIT 99

Written off the amount of IT;

DEBIT 99 CREDIT 09

Written off the amount of SHE.

Then you need to determine the residual value of the car in accounting and tax accounting and compare them.

Suppose that the "bookkeeping" residual value of the vehicle is greater than the "tax" value. Calculate the amount of the difference between them, multiply it by 24% and reflect in the accounting the result obtained with the following posting:

DEBIT 99 CREDIT 68 subaccount "Calculations of income tax"

A permanent tax liability has been formed.

If the “tax” residual value of the car is more than the “accounting” value, then multiplying the difference by 24%, reflect it in the accounting with a different entry:

DEBIT 68 subaccount "Calculations of income tax" CREDIT 99

A permanent tax asset has been formed.

5.VAT

When selling a vehicle, you need to charge value added tax (clause 1 of article 146 of the Tax Code of the Russian Federation). The procedure for calculating the tax is determined depending on how the object being sold was taken into account when it was accepted on the balance sheet: with value added tax or without value added tax.

Example

In January 2005, OOO Start purchased a passenger car worth 150,000 rubles, including VAT - 22,881 rubles. The amount of paid VAT was reimbursed from the budget.

In February 2006, Start LLC sold the car. Its selling price in accordance with the sale and purchase agreement is RUB 118,000. (including VAT - 18,000 rubles). During the operation of the car, depreciation was charged in the amount of 54,000 rubles.
According to the accounting policy of LLC "Start", the proceeds for the purposes of taxation of value added tax are determined "upon payment".

When a passenger car was sold, the following entries were made in the accounting records of Start LLC:

DEBIT 01 subaccount "Disposal of fixed assets" CREDIT 01

RUB 127 119 - the initial cost of the car was written off;

DEBIT 02 CREDIT 01 subaccount "Disposal of fixed assets"

RUB 54,000 - the accrued depreciation has been written off;

DEBIT 91-2 CREDIT 01 subaccount "Disposal of fixed assets"

RUB 73,119 (127,119 rubles - 54,000 rubles) - the residual value of the car was written off;
DEBIT 62 CREDIT 91-1

RUB 118,000 - reflected the proceeds from the sale of a passenger car;

DEBIT 91-2 CREDIT 76 subaccount "Calculations of deferred taxes"

RUB 18,000 - the amount of VAT is reflected;

DEBIT 91-2 CREDIT 99

RUB 26 881 (118,000 rubles - 18,000 rubles - 73,119 rubles) - the financial result from the sale of the fixed asset was written off;

DEBIT 51 CREDIT 62

RUB 118,000 - payment has been received from the buyer under the purchase and sale agreement;

DEBIT 76 subaccount "Calculations for deferred taxes" CREDIT 68 subaccount "Calculations for VAT"

RUB 18,000 - the obligation to the budget for VAT is reflected.

Khvorost Dina Viktorovna, leading expert-consultant of PRAVOVEST company

Buying a car is fraught with difficulties. This is registration with the traffic police, and compulsory civil liability insurance (OSAGO), and the installation of an alarm. Today we will focus on the procedure for reflecting the cost of purchasing a car in accounting and tax accounting.

Initial cost

In accounting and tax accounting, a car is classified as a fixed asset. In accounting, the initial cost of a car is made up of the organization's actual costs of acquiring it, excluding VAT and other refundable taxes (except as provided for by the legislation of the Russian Federation). The expenses included in the initial cost of the acquired fixed asset are collected on account 08 “Investments in non-current assets” (subaccount “Acquisition of fixed assets”). In tax accounting in accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of a fixed asset is determined as the amount of expenses for its acquisition, construction, manufacturing, delivery and bringing it to a state in which it is suitable for use, with the exception of VAT and excise taxes (except as provided for by the Tax Code).

In most cases, the initial cost of the car in accounting and tax accounting is the same. The exception is interest on borrowed funds (clause 2, clause 1 of article 256 of the Tax Code of the Russian Federation), as well as differences in sum (clause 5.1 of clause 1 of article 265 of the Tax Code of the Russian Federation), which are not included in the initial tax value and are recognized as non-operating expenses. The issue of including in the initial cost of the car the fee for registration with the traffic police will be discussed below.

The formed initial cost of the car, confirmed by correctly executed documents, is reflected in account 01 "Fixed assets".

The main means: before registering with the traffic police or after?

Without registering the car in the prescribed manner in the traffic police, the operation of the vehicle on the roads is prohibited. In accordance with clause 3 of the Decree of the Government of the Russian Federation of 12.08.1994 No. 938 "On state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation", vehicle owners or persons on behalf of the owners own, use or legally dispose of vehicles, are obliged to register them in the prescribed manner or change the registration data in the traffic police. To do this within the validity period of the "Transit" registration plate or within 5 days after purchase, customs clearance, deregistration of vehicles, replacement of number units or other circumstances that required a change in registration data. Consequently, if a car is not purchased for resale and it is expected to participate in road traffic, then the organization is obliged to register the vehicle with the traffic police.

However, the registration of a car is not a prerequisite for the acceptance of an asset for accounting as an item of property, plant and equipment. Moreover, the car can actually be operated for a certain period of time (during the validity period of the "Transit" registration plate) and without registration. Consequently, in the author's opinion, in order to register a car on account 01, one does not need to wait for the moment of registration with the traffic police. This fact is important for the calculation of property tax if the purchase of a car and its registration were carried out in different reporting (tax) periods (for example, they bought a car in December and registered only in January).

On the other hand, another point of view cannot be ignored, according to which, prior to the registration of a vehicle with the traffic police, a car does not meet all the conditions for recognition as its main vehicle, since it is not ready for operation and cannot bring economic benefits.

The question of the date of acceptance of the car for registration is important for obtaining the right to a tax deduction for VAT. Input VAT on the purchased car is accepted for deduction only after the fixed asset is reflected on account 01, subject to the conditions established by Art. 171, 172 of the Tax Code of the Russian Federation, namely:

1. VAT was presented on the territory of the Russian Federation or paid when importing goods into the territory of the Russian Federation;
2. the car was purchased for the performance of transactions subject to VAT;
3. VAT amount is charged on the basis of an invoice.

If the organization accepts VAT deduction before registering the vehicle with the traffic police, then there is a risk that the tax authorities will refuse to deduct the deduction. Judicial practice on this issue has developed in favor of taxpayers, but in order to avoid a dispute with regulatory authorities, it is better to take VAT deduction after registering a car with the traffic police.

In addition, without disputes with tax authorities in tax accounting, a car is included in the composition of depreciable property only after commissioning, which is possible only after the registration of the vehicle with the traffic police is completed. Therefore, in accounting, it will be advisable to accept the car for accounting after its timely registration (Letter of the Office of the Ministry of Science of the Russian Federation for Moscow dated 05/12/2004 No. 26-12 / 32341.

Since the situation regarding the moment of accepting a car as an object of fixed assets is not legally regulated, the organization should define this issue in its accounting policy for accounting purposes.

When accepting a car for accounting, you need to draw up an OS-1 act on the acceptance and transfer of an object of fixed assets and open an inventory card in the OS-6 form, approved. Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 "On approval of unified forms of primary accounting documentation for fixed assets accounting."

Car registration in the traffic police

As already mentioned, the organization must register it with the traffic police of the Ministry of Internal Affairs of Russia within five days after buying a car. For the state registration of vehicles and other registration actions with vehicles, the payment of the state duty in the following amount is provided: - for the issuance of state registration plates for vehicles - 400 rubles; - for the issuance of state registration plates for motor vehicles and trailers - 200 rubles; - for issuing a vehicle passport - 100 rubles; - for the issuance of a vehicle registration certificate - 100 rubles. After registration, the organization receives a certificate of registration of the car, state number plates, technical passport of the vehicle with a mark of state registration.

In accounting, the cost of registering with the traffic police will be attributed to the increase in the initial value of the fixed asset. However, this will only happen if payments were made before the car was accepted for accounting on account 01.

There are two points of view on the issue of the reflection of such expenses in tax accounting. In the opinion of the tax authorities, the initial cost of a fixed asset should be determined as the sum of the costs of its acquisition, construction, manufacturing, delivery and bringing to a state in which the fixed asset is suitable for use. But, since a car cannot be allowed to participate in road traffic without registering with the traffic police, payments for such registration form the initial cost of the car and represent the costs associated with bringing the fixed asset to a state in which it is suitable for use.

The Ministry of Finance of the Russian Federation adheres to a different one, based on the provision of paragraphs. 1 p. 1 of Art. 264 of the Tax Code of the Russian Federation, point of view: other expenses related to production and sale include the amounts of taxes and fees charged in accordance with the procedure established by the Tax Code. The state duty refers to federal taxes (clause 10 of article 13 of the Tax Code of the Russian Federation), and the costs of paying it are included in other expenses related to the sale.

So, both positions are based on the norms of the Tax Code, in paragraph 4 of Art. 252 of which it is indicated that if some costs with equal grounds can be attributed simultaneously to several groups of costs, then the taxpayer has the right to independently determine which group he will attribute such costs to.

This means that taxpayers have the right to establish themselves, include the registration fee with the traffic police in the initial cost of the car, or take it into account as part of other expenses. They should fix their choice in the accounting policy for tax purposes.

But it should be borne in mind that if an organization in tax accounting decides to include the state registration fee in the composition of other expenses, and in accounting it includes these amounts in the initial cost of the fixed asset, then temporary differences will arise in accounting in accordance with the Accounting income tax expense "(PBU 18/02), approved. By order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n.

Depreciation

Since both in accounting and tax accounting a car is recognized as a fixed asset, its cost is redeemed through depreciation. When accepting a vehicle for accounting, an accountant must, based on the expected life of the vehicle and the expected physical wear and tear, establish its useful life, as well as the method of calculating depreciation. The accrual of depreciation charges for an item of fixed assets starts from the first day of the month following the month when this item is accepted for accounting. Depreciation for tax accounting purposes is charged in the manner prescribed by Art. 256–258 of the Tax Code of the Russian Federation. The accountant must determine the useful life, taking into account the terms established by the Classification of fixed assets included in depreciation funds, approved. Decree of the Government of the Russian Federation of 01.01.2002 No. 1.

So that there is no difference between tax and accounting, in the latter case, this Classification can also be used to establish the useful life of a car.

The accrual of depreciation in tax accounting starts from the first day of the month following the month in which this object was put into operation (clause 2 of article 259 of the Tax Code of the Russian Federation).

Example The firm in September 2006 bought a car worth 236,000 rubles. (including VAT - 36,000 rubles). According to the above Classification, passenger cars belong to the third depreciation group with a useful life of over 3 years to 5 years inclusive. The organization has established for the purposes of accounting and tax accounting the useful life of 5 years, or 60 months. (5 years x 12 months = 60 months). Depreciation in both tax and accounting is charged on a straight-line basis.

The organization paid 600 rubles for registration with the traffic police.

The car was put into service in September (in the month of purchase). At the same time, all conditions for deducting VAT were met.

The depreciation rate per month will be:

1/60 x 100 = 1.67%.

In September, the organization reflected the following operations in accounting:

Debit 08-4 Credit 60- 200,000 rubles. - the cost of the car without VAT.

Debit 19-1 Credit 60- 36,000 rubles. - input VAT on the purchased vehicle.

Debit 71 Credit 50- 600 rubles. - funds were issued to an employee for registering a car with the traffic police.

Debit 08-4 Credit 71- 600 rubles. - the amount of registration with the traffic police is taken into account in the initial cost.

Debit 01 Credit 08-4- 200 600 rubles. (200,000 + 600) rub. - the car is accepted for accounting as a fixed asset at its original cost.

Debit 68 subaccount "Calculations for VAT" Credit 19- 36,000 rubles. - accepted for deduction the amount of VAT on the purchased car.

Starting in October, the amount of monthly depreciation for accounting will be 3350 rubles. (200 600 rubles x 1.67%).

Debit 20 (25, 26, 44) Credit 02- 3350 rubles. - monthly depreciation for the car has been calculated.

Let's determine the amount of monthly depreciation in tax accounting:

1. If the initial cost of the car in accounting and tax accounting is the same, that is, the amount of the state duty for registration with the traffic police was included in the initial cost, then the amount of monthly depreciation in tax accounting is also 3350 rubles.

2. If the state duty for registering a car in tax accounting is included in other expenses, then the initial cost of the car is 200,000 rubles, and the amount of monthly depreciation is 3340 rubles. (200,000 x 1.67%).

In September, a taxable temporary difference in the amount of the state duty (RUB 600) and a deferred tax liability in the amount of RUB 144 arise in the organization’s accounting records. (600 rubles x 24%). Decrease in deferred tax liability is made monthly from the beginning of tax depreciation (from October within 60 months) in the amount of 2.4 rubles. (3350 rubles - 3340 rubles x 24%).

The following entries should be made in accounting:

Debit 68-1 Credit 77- 144 rubles. - reflected a deferred tax liability (September).

Debit 77 Credit 68-1- 2.4 rubles. - the repayment of the deferred tax liability is reflected (monthly from October).

Remember! If the organization has purchased an expensive car worth more than 300,000 rubles. or a passenger minibus at a price exceeding RUB 400,000, then the basic depreciation rate will be applied with a reduction factor of 0.5 (clause 9 of article 259 of the Tax Code of the Russian Federation). In this case, provided that the organization is guided by PBU 18/02, the use of a 0.5 reduction factor in tax accounting leads to temporary differences.

From January 1, 2006 in art. 259 of the Tax Code of the Russian Federation, a new norm appeared, according to which a taxpayer, when purchasing a fixed asset, has the right to include in the expenses of the reporting (tax) period no more than 10 percent of the initial cost of fixed assets (except for fixed assets received free of charge). But, in order for the organization to apply this rule, this provision must be consolidated in the accounting policy for tax purposes. These costs are recognized as an expense as depreciation expense. However, the application of this provision in tax accounting also leads to the formation of temporary differences in accordance with PBU 18/02.

Car insurance

When purchasing a car in ownership, the organization must take out insurance for the vehicle. The conclusion of a contract for compulsory civil liability insurance is mandatory. All other types of insurance are voluntary. However, when buying an expensive car, an organization often insures its property against theft, damage, etc.

Compulsory civil liability insurance

The organization is obliged to insure its civil liability no later than 5 days from the date of the emergence of the right of ownership. Insurance rates for compulsory insurance are established by the Decree of the Government of the Russian Federation of 08.12.2005 No. 739. These amounts will not be included in the initial cost of the car. In the accounting of the organization, the costs of issuing a compulsory civil liability insurance policy are accounted for as part of expenses for ordinary activities. The policy, as a rule, is issued for a period of one year, in the future it is subject to renewal. The costs incurred by the organization in the reporting period, but related to the following reporting periods, "are subject to write-off in the manner established by the organization (evenly, in proportion to the volume of products, etc.) during the period to which they relate." Thus, the cost of insurance is taken into account as a part of expenses of future expenses, and then it is written off on a monthly basis to the expenses of the reporting period during the period of validity of the policy in the manner prescribed in the accounting policy of the organization for accounting purposes.

In tax accounting, the costs of compulsory insurance are related to other costs within the limits of insurance rates approved in accordance with the legislation of the Russian Federation (clause 3 of article 263 of the Tax Code of the Russian Federation). If under the terms of the insurance contract “the payment of the premium is stipulated in a single payment, then under contracts concluded for a period of more than one reporting period, expenses are recognized on a straight-line basis throughout the term of the contract in proportion to the number of calendar days of the contract in the reporting period”. Therefore, in order to avoid the occurrence of differences and the need to apply PBU 18/02, it is advisable in accounting to reflect the procedure for writing off such expenses similar to the procedure in tax accounting.

Example The organization purchased a car on October 10, 2006. An employee of the company issued an OSAGO policy on October 14, 2006, its validity period: October 14, 2006 - October 13, 2007. The cost of insurance was 12,045 rubles. The accounting policy provides for the same procedure for writing off expenses for both accounting and tax accounting (that is, in proportion to the number of calendar days of the agreement in the reporting period).

Let's calculate the amount of insurance expenses in tax accounting.

For one calendar day, insurance costs will be: 12,045 rubles. / 365 days = 33 rubles.

In the IV quarter. In 2006, part of the cost of the policy must be recognized as an expense (from October 14 to December 31, that is, 79 days).

The amount of expenses for the IV quarter. 2006 will amount to 2607 rubles. (33 rubles x 79 days);

for the I quarter. 2007 (90 days) - 2970 rubles. (33 rubles x 90 days);

for the II quarter. 2007 (91 days) - RUB 3003 (33 rubles x 91 days);

for III quarter. 2007 (92 days) - 3036 rubles. (33 rubles x 92 days);

for IV quarter. 2007 (13 days) - 429 rubles. (33 rubles x 13 days).

October 2006 accounting records:

Debit 71 Credit 50- RUB 12,045 - the employee was given money from the cash desk for the purchase of the OSAGO policy.

Debit 76 Credit 71- RUB 12,045 - the employee has purchased a CTP policy.

Debit 97 Credit 76- RUB 12,045 - the CMTPL policy is included in the deferred expenses.

Debit 20 (25, 26, 44) Credit 97- 594 rubles. (33 rubles x 18 days) - the cost of the OSAGO policy for October 2006 is included in the expenses.

Voluntary insurance

Many organizations that own a car do not consider the conditions of MTPL satisfactory and arrange voluntary insurance for various risks (theft, damage), as well as additional civil liability. As a rule, such contracts are mixed insurance contracts and provide insurance not only for liability, but also for the property itself. The accounting of expenses for voluntary insurance is kept in the same manner as when purchasing a CTP policy for vehicles. These expenses are reflected on account 97 and are written off to expenses in the manner prescribed by the accounting policy.

In tax accounting, income tax expenses for voluntary insurance can include:

The Ministry of Finance of the Russian Federation and the tax authorities adhere to the point of view that insurance premiums paid under liability insurance contracts (except for insurance, which is a condition for a taxpayer to carry out activities in accordance with international obligations of the Russian Federation or generally accepted international requirements) are not recognized as expenses for profit tax purposes.

Thus, in order to avoid a dispute with the tax authorities, voluntary civil liability insurance is inappropriate to include in income tax expenses.

As for the costs of CASCO related to property insurance against theft, an accident, as well as other property risks, in order to include such costs as income tax expenses, it is necessary that the amount of insurance premiums be highlighted in a separate line in the documents. If the amount of the insurance premium under the contract and in the CASCO insurance policy is the same (without the separation of liability insurance and property insurance), then there is a risk that the tax authorities, when calculating the taxable base, will not take into account the entire amount of voluntary insurance. Therefore, according to the author, it is better to get a certificate or other document from the insurer confirming the amount of expenses incurred for each type of insurance.

Signaling

The inclusion of signaling costs in the initial cost of a fixed asset or their attribution to current expenses in accounting and tax accounting depends primarily on the time and conditions for the acquisition and installation of additional equipment on the car. 1. If the alarm is included in the basic configuration of the purchased car, then in accounting and tax accounting, the initial cost of the fixed asset is formed taking into account the cost of the alarm.

2. The most common case is when, when selling a car, the seller himself installs the alarm selected by the buyer for a separate fee. Its sale is carried out under another agreement, or the cost of this equipment is highlighted as a separate clause in the main car sale and purchase agreement. The buyer of a vehicle also pays for the installation of an alarm on the vehicle.

There is no official explanation on whether the price of the signaling is included in the initial cost of the car, or whether such costs are directly attributed to operating costs.

When conducting inspections, the tax authorities insist that the cost of additional equipment be included in the initial cost of the fixed asset.

What arguments can be given in the event of a disagreement with the tax authorities? In accounting, the unit of accounting for a car is an inventory item. However, if it consists of several parts with significantly different useful lives, then each of them must be considered separately. Moreover, in the future, the alarm can be removed from the car without causing harm to it and installed on another.

Accordingly, assets worth within the limit established in the accounting policy of the organization, but not more than 20,000 rubles. per unit can be accounted for as inventory and deducted as an expense for ordinary activities immediately after installation.

When the cost of the alarm is higher than the limit established in the accounting policy, and the organization, by its internal document, has established for the alarm a significantly shorter or longer service life than that of the car, the accountant can take the alarm into account as a separate inventory item.

Thus, the taxpayer has the right to choose whether or not to include in the initial cost of the car the cost of the alarm and the cost of installing it.

In tax accounting, depreciable property is property that is owned by the taxpayer and is used by him to generate income, the cost of which is repaid by calculating depreciation (clause 1 of article 256 of the Tax Code of the Russian Federation). As mentioned above, the initial cost of a fixed asset includes the cost of acquiring it and bringing it to a condition suitable for use. The car can be operated without signaling, therefore, according to the author, it should not be included in tax accounting in the initial cost of the vehicle.

Property with a useful life of more than 12 months and an initial cost exceeding RUB 10,000 is recognized as depreciable. The useful life of the alarm is more than 12 months, and provided that its cost is more than 10,000 rubles, the alarm is recognized as depreciable property in tax accounting.

According to the Classification, the alarm can be attributed to the 4th depreciation group "Other electrical equipment" with a useful life of 5-7 years. The alarm is subject to depreciation in accordance with the generally established procedure. And provided that the cost of the alarm and its installation, excluding VAT, does not exceed 10,000 rubles, such costs can be immediately recognized as material (subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation).

If in accounting the organization recognizes the costs of signaling as part of the initial cost of the car, then permanent differences arise (see PBU 18/02). Therefore, in accounting, the signaling (in case of compliance with the criteria for accounting as a separate inventory item) is more expedient to be taken into account separately from the car, setting the useful life similar to the period of use in tax accounting.

3. In the event that the alarm was purchased and installed on the vehicle after the vehicle started operating, the costs of installing the alarm will not be included in the initial cost of the fixed asset. This position is confirmed by the Resolution of the Federal Antimonopoly Service of the North-West District of 04.07.2005 No. A56-47890 / 04.

It is possible to change the initial cost of a fixed asset during modernization, retrofitting, completion, reconstruction, partial liquidation and revaluation. Alarm setting does not apply to any of the above cases.

Thus, in accounting, when installing an alarm on a car, it can be accounted for as a separate inventory item or recognized as part of the MPZ, as described above.

In tax accounting, the initial cost also changes in cases of completion, retrofitting, reconstruction, modernization, technical re-equipment, partial liquidation (clause 2 of article 257 of the Tax Code of the Russian Federation).

A car is no longer a luxury, but a means of transportation and transportation of goods. In many organizations, road transportation is carried out by their own transport. Its quantity depends on the type of activity of a given organization and is determined by production needs.

Every organization makes high-value purchases from time to time. At the same time, the most profitable option for investing money is selected. There are many factors to consider when buying a vehicle.

Suppose the Jacqueline trading company expands its activities and opens another store. To deliver the goods, it was decided to purchase a Gazel van. How to do it?

Firstly, you can buy a car at your own expense. However, given the same price of a car from different sellers, it is necessary to take into account which of them is a VAT payer. It is better to buy a car from those who charge this tax. In this case, the state can partially compensate the costs of the enterprise. In fact, the buyer reduces his debt to the budget by the amount of tax, which is approximately 16.67% of the total value of the car.

If a company buys a car from a private person who is not an entrepreneur, it cannot receive a VAT deduction. Therefore, its price should be 83.33% of the market price.

By purchasing a car, the organization also reduces income tax. (The value of vehicles is depreciated, which reduces the tax base for income tax.)

Secondly, you can take a loan or a loan. At the same time, the organization does not pay the debts immediately, but after a while, therefore, the loan can bring considerable profit.

You have to pay for the funds raised. But such payments are taken into account when taxing profits. In addition, the organization can invest its funds in production or trade, and this will generate additional profit.

The money is returned to the lender after some time, and by the time it is repaid, it will be partially depreciated.

Thirdly, truck can take on lease. In this case, the company will become its owner only after a period specified in the contract. Both the lessor and the lessee can take into account the leased property on their balance sheet, only this condition must be immediately stipulated in the contract. Nevertheless, it is profitable for firms to receive a fixed asset on lease. Depreciation for such a vehicle can be charged three times faster. Depending on whose balance sheet the leased property is accounted for, this right can be exercised by both the lessor and the lessee. And lease payments reduce the tax base for income tax.

Thus, in order to acquire a vehicle, you can use any option for purchasing it. In our opinion, it is most profitable to buy a vehicle under a lease agreement. If this cannot be done, then it is advisable to take out a loan to purchase a car. And, finally, if it is impossible to take out a loan, you will have to buy transport at your own expense.

The car can be rented. However, in this case, the company does not take ownership of the car. In addition, the rental price may increase. This method should not be used by organizations that need transport all the time, but it is suitable for those who need a car from time to time. And again, it is much more profitable to rent from an organization that is a VAT payer.

We have listed the most common options. Now let's consider some of them in more detail from the point of view of accounting and tax accounting.

Vehicle purchase

The purchase of a vehicle, regardless of whether it is new or used, is carried out under a sales contract. The company in which it is most profitable to buy a car will be found by the head of the company, the technical data will be assessed by the driver. Reflecting the purchase of a car in the accounting is the task of the accountant.

When purchasing vehicles, the organization receives from the supplier an invoice and a waybill, confirming the quantity, value and fact of transfer of the acquired property, as well as technical documentation.

Accounting

The car purchased by the organization is accepted for accounting as an item of fixed assets (clause 5 of the Accounting Regulations "Accounting for Fixed Assets" PBU 6/01, approved by order of the Ministry of Finance of the Russian Federation No. 26n dated March 30, 2001; hereinafter - PBU 6/01).

The initial cost of the car is made up of the entire set of acquisition costs (clause 7 PBU 06/01). Such costs, for example, can be:

• the amount paid in accordance with the contract to the seller;
• the amount paid for the delivery of the car to the organization;
• customs duties;
• remuneration for intermediaries;
• registration fees and other expenses associated with registration with the traffic police;
• other costs directly related to the purchase of a car.

The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.

All expenses for the purchase of a car are recorded on account 08 "Investments in non-current assets".

The wiring associated with the purchase of a car will be as follows:

The debit of account 08 subaccount 4 "Acquisition of fixed assets" Credit of account 60 - costs directly related to the purchase of a car are taken into account.

Then, when the company puts the car into operation, these costs are written off to the debit of account 01 "Fixed assets". In accounting, this operation is reflected as follows:

Account debit 01 Account credit 08 - the car is put into operation.

Acceptance of a car for accounting is carried out on the basis of an act of acceptance and transfer of fixed assets approved by the head, drawn up in the OS-1 form. According to these documents, an inventory card for a car in the OS-6 form is opened in the accounting department of the organization. These forms were approved by the Resolution of the State Statistics Committee of January 21, 2003 No. 7.

The amount of VAT paid when purchasing a car is subject to tax deduction in accordance with the generally established procedure (Articles 171-172 of the Tax Code of the Russian Federation).

In order to refund VAT, the following conditions must be met:

• the car is accepted for registration;
• the purpose of purchasing a car is related to the implementation of production activities or other operations subject to VAT, or for resale;
• the organization received from the seller an invoice for the purchased car, which indicates the amount of tax.

If the car is used to carry out activities that are not subject to VAT, then the amount of tax deductible is not accepted, but increases the initial cost of the car (Article 170 of the Tax Code of the Russian Federation). This may be the case when the organization:

• exempted from the obligation of a VAT payer on the basis of Art. 145 Tax Code of the Russian Federation;
• transactions carried out by the taxpayer are not subject to VAT on the basis of Art. 146 of the Tax Code of the Russian Federation or are not subject to this tax on the basis of Art. 149 of the Tax Code of the Russian Federation;
• sells its goods outside the Russian Federation (Article 148 of the Tax Code of the Russian Federation).

In accounting, VAT amounts are reflected as follows:

Debit of account 19 Credit of account 60 - on the basis of the invoice received, VAT is included on the costs associated with the purchase of a car;

Debit of account 68 subaccount "Calculations for VAT" Credit of account 19 - the amount of VAT is presented for tax deduction.

It is quite possible that the organization that sold its fixed asset will issue an invoice, which will indicate VAT charged not on the full cost of the vehicle, but only on a part of this cost. This means that the previous owner accounted for this property at a cost including "input" VAT.

In such cases, only the difference between the price of the property being sold and its residual value is taxed (clause 3 of article 154 of the Tax Code of the Russian Federation). Moreover, VAT in this case is calculated as follows: first, the indicated difference is multiplied by 18%, and then the result is divided by 118% (clause 4 of article 164 of the Tax Code of the Russian Federation).

Example 1

In March 2008, OOO Vereya purchased a minibus for 559,000 rubles. According to the sales organization, the residual value of the car was RUB 500,000. including VAT included.

At the time of the sale, the invoice indicated the amount of VAT in the amount of RUB 9,000. ((559 000. - 500 000) × 18/118).

Vereya LLC will be able to accept the specified amount of VAT for tax deduction. The initial cost of the car in accounting will be 550,000 rubles. (559,000 - 9,000).

Registration in the traffic police

Having bought a new car, the company must register it with the state traffic inspectorate. Otherwise, the vehicle will not be allowed to traffic (Article 15 of the Federal Law of December 10, 1995 No. 196-FZ "On Road Safety", Resolution of the Government of the Russian Federation of August 12, 1994, No. 938 "On State Registration of Motor Vehicles means and other types of self-propelled equipment on the territory of the Russian Federation ").

The rules for registering cars in the traffic police are established by order of the Ministry of Internal Affairs dated January 27, 2003, No. 59. Five days are allotted for it after the purchase of the car or during the validity period of the "Transit" registration plate. If the company does not meet this deadline, it may be fined in the amount of 1,000 to 3,000 rubles. (Article 19.22 of the Administrative Code). To demand to pay a fine in the amount of 100 to 300 rubles. can and from officials of the offending company.

It is necessary to register cars with the traffic police at the location of the organization. If the car was purchased for a branch or representative office, then it can be registered at the location of this unit.

For registration, vehicle owners are required to submit documents on payment of payments for the issuance and replacement of registration documents, vehicle passports (subparagraph "g" of clause 35 of the Rules).

The costs of registration with the traffic police are included by the organization in the actual costs of purchasing a car (clause 8 PBU 06/01) and increase the initial cost of the vehicle in accounting. In addition to the state duty, the initial cost should also include the fee for the state technical inspection, paid in connection with the purchase of a car (letter of the Ministry of Finance of the Russian Federation of July 5, 2006 No. 03-06-01-04 / 138).

Since all cars are subject to state registration with the traffic police, posting on account 01 debit must be done after such registration is carried out.

Example 2

In 2008, OOO Valentin acquired a new passenger car VAZ-21099 under a sale and purchase agreement. The cost of the car according to the agreement with the seller is 236,000 rubles, including VAT - 36,000 rubles. Services of a third-party organization that delivered the car cost RUB 11,800, including VAT - RUB 1,800.

The following entries were made in the accounting records of Valentin LLC:

Debit account 08 Credit account 60 - 200,000 rubles. (236,000 - 36,000) - the vehicle was capitalized on the balance of the organization (excluding VAT);

Debit account 19-1 Credit account 60 - 6000 rubles. - the amount of VAT is taken into account according to the invoice;

Debit account 60 Credit account 51 - 236,000 rubles. - the seller's invoice has been paid;

The debit of account 08-4 Credit of account 76 - 10,000 rubles. (11 800 - 1800 rubles) - reflects the cost of delivery of the car (excluding VAT);

The debit of account 19-1 Credit of account 76 - 1800 rubles. - the amount of VAT on delivery costs is taken into account;

Debit of account 76 Credit of account 51 - 11 800 rubles. - paid for the car delivery services.

For the registration of the car in the traffic police (technical inspection, obtaining a certificate of registration of the vehicle and license plates), 1000 rubles were paid.

Debit account 71 Credit account 50 - 1000 rubles. - money was issued from the cash desk to the accountable person to pay the registration fees;

The debit of account 08-4 Credit of account 71 - 1000 rubles. - the registration fee is taken into account in the book value of the car based on the advance report of the reporting person.

When the car is put into operation, it is necessary to make the following wiring:

Debit account 01 Credit account 08-4 - 211,000 rubles. (200,000 + 10,000 + 1000) - - the car is included in the fixed assets of the organization;

Debit of account 68 subaccount "Calculations for VAT" Credit of account 19 - 37,800 rubles. (36,000 + 1,800) - a tax deduction was made.

Federal Law No. 40-FZ of April 25, 2002 “On Compulsory Insurance of Civil Liability of Vehicle Owners” (hereinafter - Federal Law No. 40-FZ) obliges enterprises that have vehicles to insure the risk of their civil liability.

It is necessary to insure civil liability no later than in 5 days after the organization receives the right to own a vehicle (clause 2 of article 4 of Federal Law No. 40-FZ). Otherwise, the car will not be allowed for technical inspection, it will not be registered with the traffic police, and the organization will be fined 300 rubles. (Article 12.37 of the Code of Administrative Offenses of the Russian Federation). In addition, if the risk of liability of vehicle owners is not insured, then they will compensate for the harm caused to the life, health or property of the victims at their own expense.

The sums of expenses for compulsory and voluntary car insurance are not taken into account in its initial cost (letter from the Federal Tax Service for Moscow dated March 2, 2006 No. 20-12 / 16322).

An organization that has bought a car for its use in production (management) purposes has the right to take into account the costs of its compulsory and voluntary insurance (OSAGO and CASCO) for profit tax purposes in the following order (letter of the Ministry of Finance of the Russian Federation dated September 7, 2005 No. 03-03- 02/74, letter of the Federal Tax Service of the Russian Federation dated April 18, 2005 No. 02-3-10 / 564-04, letter of the Federal Tax Service of the Russian Federation for Moscow dated August 1, 2007 No. 20-12 / 073169).

These expenses are included in other expenses within the insurance rates approved in accordance with the legislation of the Russian Federation. If such tariffs are not approved, then the costs of compulsory insurance are included in other costs in the amount of actual costs.

If the taxpayer keeps records of income and expenses on an accrual basis, then the costs of compulsory insurance are recognized as an expense in the reporting period in which funds were transferred to pay insurance premiums (clause 6 of Article 272 of the Tax Code of the Russian Federation). Under the terms of the insurance contract, the insurance premium may be paid in a lump sum. If such an agreement is concluded for a period of more than one reporting period, then the costs of compulsory insurance are recognized evenly during the term of the agreement in proportion to the number of calendar days of the agreement in the reporting period.

Tax accounting of the purchased car

In tax accounting, the initial cost of a vehicle is determined as the sum of the costs of acquiring, delivering and bringing it to a state in which it is suitable for use (clause 1 of article 257 of the Tax Code of the Russian Federation).

According to the specialists of the Ministry of Finance of the Russian Federation, for tax purposes, the costs of paying the state duty must be included in the initial cost of the car (letter of the Ministry of Finance of the Russian Federation of December 15, 2006 No. 03-03-04 / 1/831). As a result, these costs will be written off as expenses that reduce the income of the current reporting (tax) period, by calculating depreciation in the manner prescribed by Art. 259 of the Tax Code of the Russian Federation.

Example 3

In tax accounting, the initial cost of the car will be equal to the initial cost of this object in accounting and will amount to 211,000 rubles. (200,000 + 10,000 + 1000).

Employee's personal car

Often, employees of enterprises use their car for business purposes for any reason. There are two ways to compensate an employee for his expenses for operating a personal car: you can conclude a car rental agreement, or you can pay an employee compensation for using a personal car for business purposes.

Procedure for payment of compensation

Article 188 of the Labor Code of the Russian Federation establishes the obligation of the employer to compensate the employee for the costs incurred by the latter when using personal property, including cars.

When paying compensation, one should be guided by the letter of the Ministry of Finance of the Russian Federation dated July 21, 1992 No. 57 "On the conditions for paying compensation to employees for using their personal cars for business trips."

Monetary compensation is not due to all employees of the enterprise, but only to those employees whose work is associated with constant business trips. This can be, for example, a courier, manager, sales representative, executive director, etc. The traveling procedure of work should be fixed in the job descriptions. An example recording is shown below.

The amount of compensation is determined by the head of the organization in agreement with the employee. As a rule, the amount of compensation depends on the intensity of use of the car used for official purposes and on its make. Compensation is assigned on the basis that the employee must pay his expenses related to the purchase of gasoline, maintenance of the car, etc. Therefore, if the employee receives compensation, he is not entitled to any additional money related to the payment of the costs of operating the car.

Compensation is calculated on the basis of the order of the head (letter of the Ministry of Finance of the Russian Federation No. 21 July 1992 No. 57). There is no standard form for such an order, so it is drawn up in any form. As a rule, the order indicates the surname, name, patronymic of the employee to whom compensation is assigned, his position and the monthly amount of compensation. An example of order execution is given below.

In order to receive compensation, the employee must submit to the accounting department a notarized copy of the technical passport of the car (letter of the Ministry of Finance of the Russian Federation dated November 16, 2006 No. 03-03-02 / 275, letter of the Federal Tax Service for Moscow dated February 22, 2007 No. 20 -12/016776).

Compensation is paid once a month. If the employee does not use the car (vacation, illness, business trip), then compensation cannot be paid.

Taxation of compensation for the use of a personal car

As we have said, compensation can be paid in any amount. However, for tax purposes, the amount of compensation is normalized.

Subparagraph 11 of clause 1 of Art. 264 of the Tax Code of the Russian Federation established that compensations for the use of personal cars for business trips are related to other expenses. When taxing profits, these compensations are taken into account within the limits of the norms established by the Decree of the Government of the Russian Federation of February 8, 2002 No. 92 and are valid from January 1, 2002.

The amount of compensation for the use of personal cars is not tied to specific car brands, but depends only on the engine power.

If the volume of the engine is less than 2 liters, then the amount of compensation is 1200 rubles. per month. If the volume of the engine is larger, the monthly compensation rate is 1,500 rubles. Employees who use motorcycles for business purposes are entitled to compensation within 600 rubles.

The order of taxation of compensations is presented in table. one.

Table 1. The procedure for taxation of compensation for the use of a personal car

Accounting for compensations when calculating income tax

Compensation payments within the limits are taken into account as part of other costs associated with production and sales (subparagraph 11, clause 1 of article 264 of the Tax Code of the Russian Federation). The organization can pay an employee compensation in excess of the established norms. However, the excess amount will not be taken into account when calculating income tax (clause 38 of article 270 of the Tax Code of the Russian Federation).

It should also be borne in mind that compensation payments for the use of a personal car are related to indirect costs (clause 1 of article 238 of the Tax Code of the Russian Federation). This means that they can be fully taken into account when calculating income tax in the same reporting period when expenses were incurred.

In this case, one should pay attention to the following. Compensations for the use of personal vehicles are recognized only after the money is handed over to the employee or transferred to a savings account (letter from the Federal Tax Service of the Russian Federation for Moscow dated September 14, 2006 No. 18-11 / 3/081350). This rule applies both to the cash method (clause 3 of article 273 of the Tax Code of the Russian Federation) and to the accrual method (subparagraph 4 of clause 7 of article 272 of the Tax Code of the Russian Federation). In this, compensation payments differ from salaries, which can be written off to expenses immediately after accrual (in the second method).

Example 4

In March 2008, an employee of the Beranger LLC organization regularly made business trips in his VAZ-2107 car. The head of the organization ordered that the employee be compensated for his expenses by paying 1,500 rubles.

The volume of the engine of the car "VAZ-2107" is less than 2000 cm 3.

The compensation rate for this car is 1200 rubles. Therefore, the composition of expenses that are taken into account in the calculation of income tax includes 1200 rubles. The rest is 300 rubles. profits are not recognized for tax purposes.

Note! The amount of compensation includes all expenses for maintaining the car, including fuel and lubricants, maintenance and current repairs. Therefore, if the organization, in addition to compensation pays the employee and the cost of gasoline, then these costs will not reduce taxable profit (letters of the Ministry of Finance of the Russian Federation dated May 16, 2005 No. 03-03-01-02 / 140, Ministry of Taxes of the Russian Federation dated June 2, 2004 No. 04 -2-06 / [email protected], UFNS in Moscow dated February 22, 2007 No. 20-12 / 16776).

Accounting for compensation when calculating personal income tax and UST

Compensations related to the performance by the taxpayer of labor duties are not subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation), but only if their amount does not exceed the norms established in accordance with the legislation of the Russian Federation. Of the Labor Code of the Russian Federation that the amount of compensation payments is determined by a written agreement of the parties to the employment contract.

Consequently, for the purposes of calculating personal income tax, it is necessary to consider the amount of compensation established by the parties to the employment contract in the agreement on the use of the employee's personal property as the norm. The Presidium of the Supreme Arbitration Court of the Russian Federation came to the same conclusion in its Resolution of January 30, 2007 No. 10627/06.

The authorities support this position, but only for property that does not include cars and motorcycles.

The Tax Code of the Russian Federation does not establish special compensation standards for the use of personal vehicles for the purposes of personal income tax.

Therefore, according to the specialists of the Ministry of Finance of the Russian Federation, the organization should use for these purposes the organization's expenditure rates for the payment of compensation for the use of personal cars and motorcycles for business trips, approved by Decree of the Government of the Russian Federation of February 8, 2002 No. 92.

In other words, personal income tax should be withheld from the amount of compensation that exceeds the standard established by the specified document (letter of the Ministry of Finance of the Russian Federation dated December 24, 2007 No. 03-11-04 / 3/513, dated March 26, 2007 No. 03-04- 06-01 / 84, dated December 29, 2006 No. 03-05-02-04 / 192, dated March 2, 2006 No. 03-05-01-04 / 43).

The tax authorities adhere to a similar position (letter of the Federal Tax Service for Moscow dated August 28, 2007 No. 28-17 / 1269, dated September 18, 2007 No. 18-11 / 3/088756, dated February 21, 2007 No. 28- 11/4115).

Unified social tax (UST) amounts of compensation are not taxed regardless of whether they are paid within the limits of the norms or in excess of the norms. Compensations within the limits are exempted from paying the UST in accordance with clause 1 of Art. 238 of the Tax Code of the Russian Federation. And above-standard compensations are not taxed, since they are not taken into account when taxing profits (clause 3 of article 236 of the Tax Code of the Russian Federation).

Insurance contributions for compulsory pension insurance with compensations are also not calculated, since the tax base for the unified social tax and the calculated base for pension contributions coincide. This situation is established by paragraph 2 of Art. 10 of the Federal Law of December 15, 2001 No. 167-FZ "On compulsory pension insurance in the Russian Federation").

Insurance contributions for compulsory social insurance against accidents at work and occupational diseases are also not calculated on the amounts paid to the employee in reimbursement of expenses. This follows from:

clause 10 of the List of payments for which insurance contributions are not charged to the FSS of the Russian Federation, approved by the Decree of the Government of the Russian Federation of July 7, 1999 No. 765;

clause 4 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases, approved by the RF Government Decree of March 2, 2000 No. 184.

Example 5

We use the conditions of the previous example.

For the amount of compensation that exceeds the established norms, personal income tax is charged, as well as contributions for insurance against industrial accidents and occupational diseases. The rate for contributions is 0.2.

When paying compensation for March 2008, the following entries were made in the accounting records of Beranger LLC:

Debit account 26 Credit account 73 - 1500 rubles. - accrued compensation for the use of a personal car for business purposes;

Account debit 73 Account credit 68 subaccount "Personal income tax settlements" - 39 rubles. (300 × 13%) - personal income tax withheld;

Debit of account 26 Credit of account 69-11 - 0.6 rubles. (300 × 0.2%) - a premium was charged for insurance against industrial accidents and occupational diseases;

Debit account 73 Credit account 50 - 1461 rubles. (1,500 - 39 rubles) - compensation for the use of a personal car was paid in March 2008.

O.A. Kurbangaleeva,
expert consultant in accounting and taxation

1. Rules for registration of motor vehicles and trailers to them in the traffic police of the Ministry of Internal Affairs of Russia, approved by by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.

2. Administrative regulations of the Ministry of Internal Affairs of Russia for the execution of the state function of registration of motor vehicles and trailers to them, approved. by order of the Ministry of Internal Affairs of Russia dated November 24, 2008 No. 1001.

3. PBU 6/01 "Accounting for fixed assets", approved. by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n.

4. Resolution of the Goskomstat of Russia dated January 21, 2003 No. 7 "On approval of unified forms of primary accounting documentation for fixed assets accounting."

5. Methodical instructions on accounting of fixed assets, approved. by order of the Ministry of Finance of Russia dated 13.10.2003 No. 91n.

6. PBU 8/2010 "Estimated liabilities, contingent liabilities and contingent assets", approved. by order of the Ministry of Finance of Russia dated 13.12.2010 No. 167n.

Registration in the traffic police

Vehicles are registered with the traffic police at the buyer's location. Moreover, the company must take care of registration within a limited time frame (clause 4 of Rules 1):

Within 5 days after purchase or customs clearance - if the car was purchased on the territory of the traffic police department, where it must be registered;

During the validity period of the registration plate "TRANSIT" - if the car is distilled from the territory of another department of the traffic police.

If all documents are in order, then the registration process takes no more than three hours from the moment the application is received and the confirmation of the payment of the state fee. In cases where additional verification of documents by the traffic police department is required, registration may take up to 30 days (clause 25 of Administrative Regulations 2).

JustKEEP IN MIND

The "TRANSIT" sign must be received by the new owner of the car within 5 days after purchase, and it is valid for 20 days (clauses 33, 33.1 of the Rules1)

One way or another, it turns out that the period between buying a car and registering it with the traffic police can be almost two months. Of course, during this period the company already uses a car: first with the sign "TRANSIT", and then, for example, on the territory of its enterprise.

When to register

A car is accepted for accounting as a fixed asset if the conditions of clause 4 of PBU 6/01 3 are met at the same time:

The car will be used in production, for administrative needs, or leased;

The term of use exceeds 12 months or a normal operating cycle (if it is more than 12 months);

The organization does not intend to sell cars;

The car is capable of generating income in the future.

If, upon receipt of the car from the seller, all these conditions are met, the company is obliged to register it immediately, without waiting for registration with the traffic police. At the same time, immediately at the time of acquisition, an act of acceptance and transfer of an object of fixed assets (except for buildings and structures) is filled in according to form No. OS-1. According to this act, the car is taken into account and put into operation (<Указания>, approved Resolution 4). In this case, postings are made:

Дт 08 Кт 60 - the car was capitalized (on the basis of the consignment note);

Дт 01 Кт 08 - the car is accepted for accounting in the structure of fixed assets (on the basis of the act according to the form No. OS-1).

The accountant opens an inventory card for a new object of fixed assets (clause 12 of Methodical Instructions 5). For example, according to the form No. OS-6 "Inventory card for accounting of the object of fixed assets" (approved by Resolution 4).

Property tax

The average cost of property (clause 1 of article 375 of the Tax Code of the Russian Federation), recognized as an object of taxation for the reporting period (clause 1 of article 374 of the Tax Code of the Russian Federation), is determined as follows. The residual value is taken on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period. These values ​​are added up, the amount received is divided by the number of months in the reporting period, increased by one (clause 4 of article 376 of the Tax Code of the Russian Federation).

Thus, property is included in the tax base for property tax from the month in which it is accepted for accounting as an object of fixed assets. It can be assumed that, depending on the specific situation, the tax inspectorate will assess the correctness of the calculation of property tax in different ways.

JustDON'T MISS

If the car arrived assembled and does not require installation (for example, body installation), then the act of acceptance and transfer of fixed assets must be drawn up immediately at the time of receipt.

Registration in the month of purchase. Tax officials may well rely on the authority of the Ministry of Finance. In the letters of the department dated 09.29.2009 No. 03-05-05-04 / 61 and dated 05.07.2006 No. 03-06-01-04 / 138, officials explain that the actual costs of purchasing a car, which form its initial cost, include including state duty and state technical inspection fee.

However, the Ministry of Finance avoided answering the question at what point the company should take into account the car as a fixed asset for the purposes of property tax.

In this case, it is logical to assume that the acceptance of the car for accounting will wait several days - until the state registration is completed. Indeed, it is more profitable for the budget that the amount of the state duty for the registration of the vehicle and other possible payments are included in the initial cost of the object.

Registration after the month of purchase. The company should not be especially delayed with the registration of property. Better to do this in the month of purchase, without waiting for registration. Otherwise, the tax authorities will consider that the company is pulling with an increase in the tax base for property tax. Hence the risk of incurring tax penalties.

Therefore, if the company does not want to risk, then the accountant can create an estimated liability for the amount of future state duty, increasing the initial cost by its amount. According to the accounting rules, the company, in principle, is obliged to do this anyway (paragraphs 4, 5, 8 PBU 8/2010 6).

We give the wiring diagram below.

In the month of car purchase:

Dt 08 Kt 60 - car capitalized;

Dt 08 Kt 96 - an estimated liability was created for the amount of future state duty (accounting statement);

Дт 01 Кт 08 - the car is accepted for accounting in the structure of fixed assets.

In the month of payment of the state duty:

Dt 68 Kt 51 - the state duty has been paid;

Dt 96 Kt 68 - on the date of registration, the state duty was charged.

Tax accounting

Is it possible not to include the state duty in tax accounting in the initial cost and depreciate the car without waiting for registration? There is no direct answer in the legislation, but different approaches are visible from the norms of the Tax Code of the Russian Federation.

Approach 1. The state duty is included in the initial cost. The initial cost of the purchased fixed asset is determined as the sum of expenses for its acquisition, delivery and bringing it to a condition in which it is suitable for use (except for refundable VAT and excise taxes) (clause 1 of article 257 of the Tax Code of the Russian Federation).

If registration with the traffic police is considered an action to bring the car to an operational state, then the state fee for registration must be included in the initial cost. With this approach, it is impossible to depreciate a car in tax accounting before registering with the traffic police.

Approach 2. The state duty is accounted for as other expense. The state duty for registration with the traffic police is a federal tax (Article 13, Chapter 25.3 of the Tax Code of the Russian Federation). Therefore, in tax accounting, it should be included in other expenses (subparagraph 1 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). With this approach, the initial cost is formed long before the registration of the car with the traffic police.

In favor of payers. Note that quite recently the Ministry of Finance of Russia and tax authorities adhered to approach 1 (letter of the Ministry of Finance of Russia dated 01.06.2007 No. 03-03-06 / 2/101). However, taxpayers succeeded in proving the inconsistency of this approach and the legitimacy of approach 2 (Resolutions of the FAS of the Urals District dated November 25, 2008 No. F09-8694 / 08-C3, dated January 30, 2008 No. F09-57 / 08-C3).

The success of taxpayers in the courts probably influenced the position of the Russian Ministry of Finance. So, in a letter dated 13.06.2012 No. 03-03-06 / 1/303, the financial department did not directly confirm the legality of the tax depreciation of the car before registration with the traffic police, but indirectly allowed this possibility.

Interestingly, the letter drew a line between registration of rights to real estate and registration of vehicles. Fixed assets, the rights to which are subject to state registration, are included in the corresponding depreciation group from the moment of documentary confirmation of the fact of submission of documents for registration (clause 11 of article 258 of the Tax Code of the Russian Federation). Meanwhile, property rights to real estate objects are subject to state registration (Articles 164, 223 of the Civil Code of the Russian Federation). Based on Art. 130 of the Civil Code of the Russian Federation, a motor vehicle is a movable thing. Its registration with the traffic police is not a registration of a transaction for the transfer of ownership.

Commissioning before registration

In the same letter dated June 13, 2012 No. 03-0306 / 1/303, the financiers made the following conclusion.

Accrual of depreciation on an object of depreciable property - a vehicle - begins on the 1st day of the month following the month in which the object was put into operation (clause 4 of article 259 of the Tax Code of the Russian Federation).

As a result, it remains unclear: how legitimate it is to put the vehicle into operation before registering with the traffic police. An analogy can be used to find a solution.

In particular, the courts examined a similar problem: is it possible to charge depreciation in tax accounting for communication facilities for which permission from the Ministry of Communications has not been obtained for commissioning.

The final point was put by the Presidium of the Supreme Arbitration Court of the Russian Federation in the decree of 18.09.2007 No. 5600/07. The judges concluded that for taxation purposes, the necessary confirmation of the commissioning of facilities is their acceptance for accounting on the basis of an act of acceptance and transfer of fixed assets in unified form No. OS-1. And that the additional conditions imposed by regulatory legal acts in the field of state supervision do not entail a change in the procedure for accepting these objects for accounting. And do not affect the tax consequences.

PRACTICALUSE

If the state duty with equal grounds can be attributed both to the initial cost and to other expenses, the company has the right to independently determine where exactly it will attribute these costs (clause 4 of article 252 of the Tax Code of the Russian Federation).

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