necessary to properly take accounting Incoming property, and then make the commissioning of fixed assets due to the tax legislation.On the last procedure will be discussed in the article.It should be noted that fixed assets (hereinafter - OS) are objects cost more than 40 thousand rubles, and their service life - not less than 12 months.The cost of other items can be written off at once material costs.
According PBU 6/01, commissioning of plant and equipment involves the formation of the initial value of the assets on sch.08.Here accumulate actual cost of their purchase and delivery.Admission to this account records the following postings:
| № | Operation | Dr | Rm | document receipt |
| 1 | Purchasefor a fee | |||
| 1.1. | assets Proceeds from the supplier | 08 | 60 | contract of sale, invoice |
| 1.2. | Enter OS operation | 01 | 08 | Act of Handover number OS-1 |
| 2 | Proceeds from founders | |||
| 2.1. | Receipt of fixed assets as of the authorized capital | 08 | 75-1 | Order |
| 2.2. | Enter OS operation | 01 | 08 | Act of Handover number OS-1 |
| 3 | Construction hozsposobom | |||
| 3.1. | reflected the costs of building the organization | 08 | 71, 10, 02, 70, 69 | Advance reports, cash register receipts, statements, payroll |
| 3.2. | Enter OS operation | 01 | 08 | Act of Handover number OS-1 |
| 4 | Admission free of | |||
| 4.1. | is considered a donated property Incoming | 08 | 92, 98-2 | Treaty donation, donation |
| 4.2. | Asset commissioned | 01 | 08 | Act of Handover number OS-1 |
After the formation of the initial value at midrange.08 created by acceptance commission whose composition includes a written order to the commissioning of fixed assets.On the basis of this regulatory document is filled with a form of OS-1 (the act of Handover).
Sheet 1 contains details of the supplier (deliverer) and the recipient, the date and number of the order, general information about the object.These include: the date of the object on the account, the account (sub-account) for analysis, a group of Russian Classification, inventory and serial numbers.
The sheet 2 has three sections, summarizing the characteristics of the transmitted object.The first of them is filled with the transmitting side, when it has previously been operated.This indicates the date of issue, start using the last overhaul, the period of application into the accumulated depreciation and value.
following section fills the recipient.The initial cost is indicated on actual expenditures with sch.08 (excluding VAT).The estimated service life for new assets determined in accordance with those.passport for used - with the help of the previous section (basically the difference Count 5 and 4).Sometimes, organizations need to formalize the commissioning of fixed assets that were written off.In this case it is necessary to determine an approximate their life, based on the technical condition of the date of acceptance.In columns 3 and 4 shall be entered the name and the rate of deductions for depreciation.
The third section involves making other information about the object when there is a need to paint in more detail his valuable quality or other characteristics.
Sheet 3 contains the results of the tests conducted, the conclusion, technical documentation, followed by the signatures of the chairman and members of the commission.In the lower part there are signatures of individuals and accountants both sides.
is necessary to take into account that there are several types of attacks on the commissioning of fixed assets such as OS-1a (for the design of buildings and structures) or OS-1b (simultaneous input of several objects).
Blank OS-1a is taken into account all the necessary information to issue the entry into operation of the building as required by law. fill it note some features.On a sheet 1 made sure information about state registration of rights to the object.Just below indicated information about the designer or builder.
The first section of the sheet 2 are specified start and end dates of construction, reconstruction and overhaul.The lower table is the third section combines qualitative and quantitative characteristics, by structural elements according to the data sheet of the object.The rest of the data filled in the same basic form OC-1.
