The main task of accounting for fixed assets is the correct documentation and timely entry into the accounting registers of business transactions with their participation. How to take into account a fixed asset is regulated in detail in PBU 6/01.
Instructions
Step 1
Accept assets for accounting on the basis of primary documentation: - consignment notes;
- acts of acceptance and transfer of work performed or services related to the acquisition of an object;
- work orders, timesheets, reflecting the organization's own costs associated with the acquisition of the object.
Step 2
Consider fixed assets on account 08 until their initial value is finally formed. Then transfer them to account 01. Equipment, the cost of which is no more than 20,000 rubles, take into account on account 10.
Step 3
At the time of receipt of the fixed asset, draw up an act of acceptance and transfer in two copies. Forms of acts are approved by the Decree of the State Statistics Committee of the Russian Federation No. 7 dated January 21, 2003. These documents are certified by the heads of the transmitting and receiving organizations, they must be accompanied by a set of technical documentation for the facility. The acceptance certificate includes three sections. The first is filled in according to the data of the transferring organization in the event that the asset was previously in operation. It must indicate: date of entry; the amount of accrued depreciation; actual period of use; residual value. You do not need to complete this section for new fixed assets. The second section contains information specific to the recipient organization. It indicates the initial cost; useful life; depreciation method; depreciation rate. In the third section, brief technical characteristics of the object are recorded.
Step 4
Enter an inventory card on the received fixed asset. It is filled in on the basis of acceptance certificates and technical documentation. It must indicate: inventory number, main characteristics of the object, useful life, initial cost, depreciation method. In the future, all information related to the object will be marked on the card.
Step 5
Before you take into account a fixed asset, correctly calculate its initial cost. It includes not only the price of the object, but also all the costs associated with its acquisition and installation. Failure to include these costs in the value of the asset will be interpreted by the tax authority as an understatement of the property tax base.
