It is legally established that the net assets of the organization should not be less than the amount of the authorized capital. According to the Federal Law "On Joint Stock Companies", in this case, the authorized capital is equated to the assets of the enterprise by increasing the latter.
Instructions
Step 1
Improve the value of the net assets of the enterprise by revaluating fixed assets. According to PBU 6/01 "Accounting for fixed assets", the organization has the right to change the initial cost of fixed assets, which was initially accepted for accounting. As a result of revaluation, additional capital increases and, as a result, assets increase. The disadvantage of this method is that it is necessary to make an annual revaluation of fixed assets. Accounting work, appraisers' fees and property tax are also increasing. The revaluation cannot be taken into account in the accounting statements against the previous period, therefore this method is not suitable for increasing assets at a certain reporting date.
Step 2
Apply for donation assistance to the organization from the founder or shareholder to increase assets. According to paragraphs. 11 p. 1, art. 251 of the Tax Code of the Russian Federation, gratuitous assistance will not be taken into account when calculating income tax if the donor owns more than 50% of the authorized capital of the enterprise. Otherwise, there will be an increase in liabilities for the income tax rate relative to the market valuation of the amount of donated assistance.
Step 3
Conduct an inventory of the enterprise to increase the value of assets. Capitalize the surplus identified as a result of the inventory in the accounting of the organization.
Step 4
Write off accounts payable, for which the statute of limitations has expired, in order to increase the assets of the enterprise. Record the amount of payables written off in tax accounting as unrealized income, which will lead to an increase in the base on which income tax is calculated.
Step 5
Refuse to write off receivables with an expired limitation period. This will lead to an increase in the assets of the enterprise, but at the same time the principles of accounting will be violated and its data will be distorted.
Step 6
Apply the best depreciation methods to increase the assets of the organization. In this case, the maximization of the residual value of intangible assets and fixed assets is carried out.
