Fixed assets can come to the enterprise from the founders, as a result of acquisition or construction, under a gratuitous transfer agreement. There is a certain order of their commissioning.
Instructions
Step 1
Draw up and sign with the manager an order for the commissioning of the fixed asset. Set its useful life in accordance with the All-Russian Classifier (OKOF) and the Classification of fixed assets included in depreciation groups.
Step 2
On the basis of the order, issue an act of acceptance and transfer of fixed assets in the form No. OS-1, No. OS1-a (for the commissioning of buildings and structures). Get an inventory card (form No. OS-6), assigning an inventory number to the object. If the reconstruction was carried out, draw up an act of acceptance and delivery of the repaired, reconstructed, modernized objects in the form No. OS-3 and enter the information about the reconstruction in the inventory card of the object.
Step 3
Make the following entries in accounting: - Debit of account 08 "Investments in intangible assets", Credit of account 60 "Settlements with suppliers" - the purchased fixed assets are capitalized; - Debit of account 08 "Investments in intangible assets", Credit of account 75 "Settlements with founders "- fixed assets were received from the founders as contributions. If the fixed asset was built for their own needs, and the work was carried out by a contractor, the cost of these works should also be reflected in the debit of account 08.
Step 4
Consider the cost of materials for the construction or reconstruction of fixed assets on your own on the debit of account 08 in correspondence with the expense accounts. However, if the firm is a construction company and carries out the construction of buildings and structures for itself, in this case, charge the capital costs to account 20 "Basic production". Upon completion of the work, write off them to the cost price by making the entries: - Debit account 90 "Sales" (subaccount "Cost"), Credit account 20 "Main production"; - Debit account 08 "Investments in non-current assets", Credit account 90 "Sales" (subaccount "Revenue").
Step 5
Reflect in the accounting the commissioning of the received, purchased or built fixed asset at the generated initial cost by posting: Debit account 01 "Fixed assets", Credit account 08 "Investments in intangible assets".
Step 6
If the fixed asset is received free of charge, make the entries: - Debit account 08 "Investments in non-current assets", Credit account 98 (subaccount "Gratuitous receipts"); - Debit account 01 "Fixed assets", Credit account 08 "Investments in intangible assets". Determine its initial value at the current market value. Then write off the amounts of accrued depreciation on these objects in the credit of account 91 "Other income and expenses".
