Summary income on all activities carried out. In other words, whether the total taxable income of the entrepreneur is calculated on the amount of taxable revenues obtained by him in the taxable period, for each individual transaction? What is gross pr

Recently in the program 1C: Accounting 8 Edition 3.0 in relies 45 and 46 there have been significant changes in the functionality associated with the main funds.

First, the bill plan has been changed accounting. Account 08.04 "Acquisition of fixed assets" has become a bill to which two subaccounts are open:

• account 08.04.1 "Acquisition of components of fixed assets";
• account 08.04.2 "Acquisition of fixed assets".

What is "components of fixed assets", not quite understandable. If you open the description of these subaccounts in the program, you can see that they are completely the same appointment. In accordance with the description on both subaccounts, the costs of acquiring equipment, machines, tools, inventory and other facilities of fixed assets that do not require installation are taken into account. But it is not necessary to scare. The score 08.04.1 is the successor of the old account 08.04 and, accordingly, accounting on it is carried out according to the same rules and in the context of the same analytics. But the score 08.04.2 is a new account, as an analytics of which the directory is used. This account is designed to take into account the receipt of fixed assets that are taken to account and are put into operation immediately at the time of their receipt.

Fragment of accounting accounts plan is shown in Fig. one.

Secondly, for such a simplified (simultaneous admission), adopting the object of fixed assets in the document (acts, invoices) appeared the new kind Operations fixes. Using such a type of operation, you can immediately at the time of receipt from the supplier, take into account and put into operation several facilities of fixed assets.

Selecting a new type of operation When creating a document, the receipt (acts, invoices) is shown in Fig. 2.

Thirdly, two new documents appeared in the OS and NMA section: the transfer of the OS for rent and return the OS from the tenant. The purpose of these documents is probably understandable of their names.

Finally, fourthly, program developers, in accordance with the letter of the Ministry of Finance of the Russian Federation of November 18, 2016 No. 03-07-11 / 67999, changed their attitude to the moment of adoption by the deposit amounts of VAT on acquired fixed assets. Earlier VAT on the acquired property of fixed assets was taken in the program to deduct only after taking it to account on account 01 "Fixed assets" (i.e., a document was made to account for accounting of the OS) with the help of a regulatory document to form a purchase book records. Now in the program to take to deduct VAT, it is enough to gain the mainstater on account 08.04.1, i.e. Make only a document receipt with the type of operation equipment.

To demonstrate the above new and modified program functional, consider the following example.

The organization "Dawn" applies the general regime of taxation - the method of accrual and accounting status (PBU) 18/02 "Accounting for calculations on the income tax of organizations." The organization is a VAT payer.

In January 2017, the organization acquired an object of fixed assets at the supplier worth 740,000 rubles. Plus VAT 18% (133 200 rubles). The object refers to the third depreciation group And designed to rent. For its acceptance, no cash costs are required, no time spent. Time useful use This facility, established when commissioning, in accounting and in order to tax returns is 37 months. Rent for January is 30,000 rubles. Plus VAT 18% (5,400 rubles). The rental of property refers to the main activity of the organization.

Since it does not require any additional monetary and temporary costs to accept this object of fixed assets, then we can accept an object to account right at the time of its receipt to the organization. To do this, we will use the document receipt with a new type of operation. Fixed assets.

The "Cap" document indicates a counterparty provider, a contract with it and some characteristics of the received facility (received objects) of fixed assets, such as a way of reflecting depreciation costs and an OS accounting. The location of the object and the material and responsible person is indicated. Since this object is designed for renting, you must install the corresponding checkbox.

The table parts are selected (created) Objects of fixed assets (guide fixed assets), their cost and VAT rate indicate. Account account 03.01 " Material values In the organization "and depreciation account 02.02" Depreciation of fixed assets taken on account 03 "are installed automatically when the objects are turned on, the objects are designed to be leased (otherwise the score 01.01" Fixed assets in the organization "and score 02.01" Depreciation of fixed assets taken in account 01 "). Also in the table part indicates the account of the account of VAT 19.01 "VAT when acquiring fixed assets" and the useful life of the fixed assets in months.

In the "basement" of the document, the invoice received from the supplier is registered.

When conducting a document, the document is credited in accounting and tax accounting on the debit of account 08.04.2 in correspondence with the credit of account 60.01. The cost (without VAT) of the acquired facility of fixed assets and will allocate by the debit of account 19.01 the amount of VAT submitted by the supplier, i.e. Reflect the receipt of the OS. Then write off the credit of the account 08.04.2 the cost of the object in the debit of account 03.01, i.e. Take the main tool. Also, the document will record a record in the VAT accumulation register presented and make records to all the necessary registers of information on the accounting of fixed assets. The state of the main means is taken to account, the event is to take into account the commissioning.

Filled document Receipt with the type of operation Fixed assets and the result of it is shown in Fig. 3.

The amount of VAT filed by the provider of fixed assets is made in a common manner for the Program: Using the VAT Regulatory Document, the formation of purchase book records at the end of the quarter, or directly in the invoice document received, with the check box to reflect the deduction of VAT in the paper shopping book receipt. In this example, we will use the second way.

When conducting a document, the invoice received will take to deduct the amount of VAT in accounting, having formed a wiring on the debit of account 68.02 "Value Added Tax" in correspondence with the account of account 19.01, the register of VAT accumulation register presented and, accordingly, will write to the VAT accumulation register Shopping (and this is a book of shopping).

The invoice document received and the result of it is shown in Fig. four.

For registration in the program of transferring the object of fixed assets, we will use the new document transferring the OS for rent.

The document is very simple. In the "Shapka" of the document indicates a counterparty-tenant, a contract with him and account account 03.02 "The material values \u200b\u200bprovided for temporary possession and use." The location of the OS and the event is indicated - the transfer of the OS for rent. The table part selects fixed assets transmitted. Document has printing form - Act on the reception-transmission of the object of fixed assets (OS-1).

When conducting a document in accounting and tax accounting, it will give the object of fixed assets from a credit of account 03.01 to the debit of account 03.02, and will also make amendments to all the necessary registers of information on the accounting of fixed assets.

The document transmission of the OS for rent and the result of it is shown in Fig. five.

For a monthly accrual, the ledator of the rent debt in the Handbook of the Nomenclature will create an element with a view of the service nomenclature. We will use another innovation and establish that the frequency of this service is equal to the month.

The element of the reference nomenclature is shown in Fig. 6.

For direct accrual of the monthly rent, we use the document implementation with the type of operation operation.

In the "header" of the document, we indicate the tenant counterparty and the contract with it. In tabular part, we choose the nomenclature-service created by us and specify the rental cost for the month. Accounting accounts and account accounts in the configured program are filled automatically. Since the delivery of property for rentals refers to the main activity of the organization, accounting accounts 90.01.1 "Revenue", 90.02.1 "Cost cost" and 90.03 "Value Added Tax" Complete us completely. Pay attention to the content of the service: "Rent in January 2017" - It works the frequency of the service in the Handbook of the Nomenclature. In the "basement" of the document we write off the invoice.

When conducting a document, accrues in accounting and tax accounting (DT 62.01 - CT 90.01.1). In accounting, VAT (Dt 90.03 - CT 68.02) will be charged for revenue. Also, the document will record in the VAT accumulation register sales (sales book).

An example of filling out the document. Implementation is shown in Fig. 7.

In accounting, in accordance with paragraph 21 of PBU 6/01 "Accounting for fixed assets", from the first day of the month following the month of adoption to accounting, the accrual of depreciation deductions begins. In order to tax profits, in accordance with paragraph 4 of Art. 259 of the Tax Code of the Russian Federation, depreciation on the facilities of amortized property begins with the first day of the month following the month in which the object was commissioned. As we have already noted, the document arrival with the type of operation The fixed assets established the state of the main fund into accounting, and the event is to take into account the commissioning. Therefore, depreciation will begin simultaneously in accounting and tax accounting and in identical amounts.

Wiring of the regulatory operation Amortization and depreciation of fixed assets for February 2017 is presented in Fig. eight.

To reflect in the program of returning the object of fixed assets from the tenant, you can use the new document Return OS from the Tenant.

This document, like the previous one, is very simple. The document is indicated in the "cap" of the document, the tenant, a contract with him and account account 03.01 "Material values \u200b\u200bin the organization". The location of the OS, a material and responsible person and event - return OS from the tenant. The table part indicates the fixed assets returning from the tenant. The document has a printed form - an act of receiving the object of fixed assets (OS-1).

When holding a document, depreciation in accounting and tax accounting for the month of return and return the object of fixed assets from the account loan 03.02 to the debit of account 03.01. The document will also make amendments to all the necessary registers of information on the accounting of fixed assets.

Filling the document Returns from the tenant and the result of it is presented in Fig. nine.

In addition to all of the foregoing, it is worth noting that in the OS and NMA section there is a small, but useful report, which is called objects transmitted. Appearance The report is shown in Fig. 10.

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Consultation on working with the program 1C

Some of the most essential assets of the organization are non-current, often occupy a weighty place in the balance structure. The acquisition of property is carried out using the use of accounting account 08 - "Investments in fixed assets" In the article, consider the composition of non-current assets, accounting accounts for their replenishment, accounting account 08 and its accounting.

Composition of non-current assets

Section 1 accounting balance Reflects information on possible assets of the organization available.

Reflection of non-current assets in reporting

The presented detailed list of non-current assets use organizations that make up accountability on general reasons. In the simplified form of reporting, non-current assets are considered only on two signs: material and intangible. Their estimated value in the balance sheet is reflected at the end of the reporting period.

Replenishing non-current assets (account 08 and its subaccount)

On account 08, all costs accounted for for the creation of fixed assets are accumulated. Buying expensive property, components to it, other OB objects is fixed in the account 08. The sub-accounts are used depend on the characteristics of the property:

• Account 08-1 - Acquisition of land plots.
• Account 08-2 - Buying other environmental management facilities.
• Account 08-3 - construction OS. This includes the construction of buildings, the procedure for installing and installing equipment, other expenses for the propulsion construction provided for by the estimated documents.
• Account 08-4 - Purchase OS (expensive property). Acquisition of machines, inventory, tools that do not require subsequent installation.
• Account 08-5 - Purchase of NMA ( intangible assets).
• Account 08-6 - Accounting for young cattle and other animals as the main herd. These expenses needed to care for young animals in order to grow them.
• Account 08-7 - Acquisition of livestock, adult individuals. The costs of delivery and transportation are also taken into account.
• Account 08-8 - the implementation of design and research activities, which is further used in the production of products or in the management industry of the organization.

The acquired property and the implementation of other costs reflected in the account 08 may be signs of fixed assets, that is, to participate in activities more than 1 reporting period. The total cost of the subject should be at least 100,000 rubles (from January 1, 2016).

Accounting account 08: Taking account of account

The receipt of goods or intangible assets on the balance in the organization is carried out with regard to all costs for their acquisition. The costs of installation, delivery and other related costs can be attributed.

The total obtained value of non-current assets is not subject to change, with the exception of possible cases of revaluation, completion, reconstruction and others.

The adoption of accounting OS or NMA is accompanied by the definition of their useful uses. Depending on the receivedThe amount of depreciation is accrued monthly, which reduces the initial cost of the object.

When registering the NMA, options for determining and uncertainty useful uses are possible. Useful use is required annually. The same applies to depreciation on NMA.

If the fixed assets are discussed later as an additional source of income, reflected in the account 03, then the depreciation is taken into account separately at a common account for OS - 02.

Material and intangible search expenses involved in the development of natural mineral deposits and other learning related natural resources Activities are estimated at the amount of actually incurred costs, which include:

• amounts paid to suppliers and intermediaries under the terms of the contracts;
• expenses for consulting services;
• customs payments;
• non-refundable taxes;
• payment of the work of employees engaged in the development;
• depreciation of the OS used in creating search assets;
• other activities related to the activities of this kind.

The listed types of expenses do not include the amounts of taxes of taxes, as well as the general costs, with the exception of situations where they directly participate in the development of deposits and to perform other operations with minerals.

If in the future the feasibility of developments is confirmed, non-current search assets are translated into the rank of OS or NMA on general grounds. Otherwise, further costs are terminated, the formed assets are written off or drop off.

Video lesson. "Account 08 - investment in non-current assets", 7 examples, typical wiring

In this video lesson, the expert of the Site "Accounting for Doodles" Natalia Vasilyevna Gandieva explains the account on account of 08 "Investment into non-current assets", sample postings and 7 examples of accounting are considered. To view, click on the video below.

Accounting wiring for investments in non-current assets (account 08)

The acquisition of non-current assets for an organization can be carried out in several ways: acquisition for fee, free receipt. Accounting wiring Look as follows:

Dt 08 - CT 60, - the organization acquired fixed assets (NMA, other non-current assets)

DT 19 - CT 68 - VAT has been highlighted when buying property.

Dt 01 (03, 04) - CT 08 - the object is taken into account (commissioned).

Example. The company acquired equipment for production needs for the total cost of 637,200 rubles, including 18% VAT. The equipment is registered. What will wiring look like?

Dt 08 - (540 000 rub.) Purchase OS.

- CT 60 (97 200 rubles) reflected VAT when buying.

- CT 08 (540,000 rubles) Equipment was commissioned.

- DT 19 (97 200 rubles) Accrued VAT to pay.

Accounting account 08 is an active account "Investments in non-current assets", where all costs of the enterprise in objects are taken into account. Via typical wiring and practical examples will understand in the specifics of the application of account 08 in accounting. We study the peculiarities of the reflection of the construction operations of the OS economic and contract method on subaccount 08.03.

Non-current assets subsequently adopted to accounting and tax account as the main means land plot, Object of environmental management or intangible asset.

Account 08 "Investments in non-current assets" has the following subaccounts:

The main aspect of the use of subaccount 08.03 "Construction of fixed assets" is that the subaccount reflects:

• All costs for the construction of buildings and structures;
• Equipment installation costs;
• Other expenses indicated in estimated financial calculations on capital construction contractor or economic method:

Contracting method of construction - these are construction work and mounting workimplemented under the concluded contract construction contract (Articles 740, 743, 746 of the Civil Code of the Russian Federation).

Economic method of construction - These are construction work and installation work performed by employees of the organization.

Formation of the initial cost of OS:

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Basic wiring on the basis of the construction of fixed assets "

Examples of wiring in account 08

Consider in more detail on the examples reflection of subaccount operations 08.03.

Example 1. Accounting for the construction of the OS economic method on 08.03

Suppose, Spring LLC in March 2016 began construction of a manufacturing warehouse by an economic way. Organization Construction graduated in April 2016. The production warehouse was commissioned in April 2016.

At the same time, according to the terms of the example:

• In March, building materials were purchased - 472,000 rubles, incl. VAT - 72,000 rubles;
• In March, building materials were spent - 250,000 rubles;
• In April, the construction materials were spent - 150,000 rubles;
• Salary of employees employed on the construction of an object, taking into account social contributionsIn March, amounted to 105,000 rubles, and in April - 95,000.00 rubles.

Wirings on account 08 for the construction of construction contracting method:

Example 2. Accounting for the construction of the OS contract in the account 08

Suppose, LLC "Spring" concluded a contract with the contractor for the construction of an object - a production warehouse. According to the estimated financial calculations of the contractor, the cost of construction of a production warehouse amounted to:

• The cost of compilation of estimates is 59,000 rubles, incl. VAT - 9 000 rubles;
• The cost of construction is 826,000 rubles, incl. VAT - 126,000 rubles.

Postings on account 08 for the construction of construction in a business method: