According to the "Regulation on accounting", fixed assets include those objects that are used as means of labor for a period exceeding a year. Such property includes buildings, structures, transport, equipment, inventory and other objects. Before using them, you need to take them into account, and then put them into operation.
It is necessary
the act of acceptance and transfer of fixed assets (OS-1 form)
Instructions
Step 1
When purchasing a fixed asset, you must capitalize it at its original cost. The basis for making an entry is the act of acceptance and transfer of the object of fixed assets (form OS-1), it is also necessary to have an agreement on hand.
Step 2
The fixed asset can be received free of charge, that is, without any monetary investments. To determine the value of the object, find out the market prices, you can also get this information from the transmitting side. To reflect this operation in accounting, make up the correspondence of the accounts:
D01 "Fixed assets" К87 "Additional capital" subaccount "Gratuitously received values".
Step 3
In the event that the donated fixed assets are worn out, make a note:
D87 "Additional capital" subaccount "Gratuitously received values" К02 "Depreciation of fixed assets".
Step 4
Some structures can be built according to your order, this method is called contracting, that is, using the services of third-party organizations. The basis for payment for such work is the OS acceptance and transfer act (OS-1 form). Based on this document, make the postings:
D08 "Investments in non-current assets" subaccount "Construction of fixed assets" K60 "Settlements with suppliers and contractors" - the amount of services of the contractor has been formed;
D01 "Fixed assets" K08 "Investments in non-current assets" subaccount "Construction of fixed assets" - the cost of contract work has been charged.
Step 5
A fixed asset can also be built with the help of the forces of your organization, in this case it is necessary to write off the costs of building the facility as follows:
D23 "Ancillary production" K10 "Materials", 25 "General production costs", 70 "Payments with personnel for wages", 69 "Payments for social insurance and security", 12 "Low value and wearing out items."
Step 6
In the event that fixed assets come in the form of a contribution to the authorized capital, their value is determined from the words of the investor, and depreciation is determined by an expert method. At the same time, in accounting, make an entry:
D75 "Settlements with founders" subaccount "Settlements on contributions to the authorized (joint) capital" K80 "Authorized capital";
D08 "Investments in non-current assets" K75 "Settlements with founders" subaccount "Settlements on contributions to the authorized (pooled) capital".
Step 7
A fixed asset is a kind of inventory object, thus, upon receipt, assign an inventory number to this asset, with which you can control the safety of the property. This number is assigned once, and even after the disposal of this object, it is not used for five years.
