When an organization purchases cash register equipment, it is necessary not only to register it with the tax authority, but also to correctly reflect it in the accounting records. Typically, it is related to management needs and has a useful life exceeding 12 months. According to PBU, such assets must be reflected as part of property, plant and equipment or materials.
Instructions
Step 1
The cash register must be accounted for on account 01 according to the actual amount. Thus, VAT must be deducted from the acquisition cost, and then the shipping costs, the amount for registration with the tax authority, and, if any, the amount for the introduction of the CCP into suitability (maintenance) must be added.
Step 2
Such transactions are accounted for using account 08 “Investments in non-current assets”. Account 60 "Settlements with suppliers and contractors" and 76 "Settlements with various debtors and creditors" can be credited to it. In accounting, the accountant must also make the following entries:
D19 "Value added tax on acquired values" К60 "Settlements with suppliers and contractors" - VAT is reflected;
D44 "Expenses to sell" K01 "Fixed assets" - the costs of KKT are written off.
Step 3
The document confirming the fact of acceptance of the cash register is the act of acceptance and transfer of the object of fixed assets (form No. 01-1). In order to control the use of CCP, it is necessary to keep an inventory card (form No. OS-6).
Step 4
A variant and reflection of CCP in the form of materials is also possible. But in this case, it is necessary to prescribe in the accounting policy that assets with an initial value of no more than 10,000 and a useful life exceeding 12 months are included in the composition of inventories.
Step 5
In this case, it must be reflected in accounting as follows:
D10 "Materials" K60 "Settlements with suppliers and contractors" - purchased a cash register;
Д20 "Main production" К10 "Materials" - the apparatus was put into operation.
Step 6
If the cash register costs less than 10 thousand rubles, then the costs for it are recognized as indirect, that is, they reduce the taxable base. If more than this amount, then they are depreciated and, accordingly, property tax is charged on them.
