Sale of fixed assets: the wiring.

Material resources, technical equipment of any enterprise depends on the structure of the underlying assets.They are an integral part of the production process used in the implementation of all kinds of economic activities: provision of services, execution of works.The use of BPA with maximum efficiency possible with proper planning of their operation and timely upgrades.For a comprehensive analysis of the asset must be reflected accurately in all types of accounting transactions with the assets of the enterprise.

Non-current assets

first section of the main document Statements (Balance Sheet) contains information about the presence of the company and of intangible assets.This type is the least liquid assets and expensive, so it is important for the analysis of investment processes and investment.Characterized basic means long life, its minimum value is 12 months.In the production of the assets does not change its original physical form, the cost is transferred to the finished product parts in the form of depreciation amounts.Fixed assets of the company have several kinds of sources of supply.

1. Purchase.
2. Capital Construction.
3. Getting free of charge.
4. Getting from the founder (owner) as a contribution to the authorized (share) capital.
5. transmission from the parent company to subsidiaries.
6. upgrading of existing facilities.
7. acquired under barter.

During the production process each object loses some of its physical and performance properties, over time the equipment becomes obsolete.Timely renewal of fixed assets is due to their own, borrowed, depreciation funds of the enterprise.Individual units, outdated or worn, the organization can eliminate or run a process such as the sale of fixed assets.Postings and accurately completed accounting ledgers in this case are of great importance.They affect the formation of the active part of the balance, and the taxation of businesses.

structure

Composition of fixed assets depends on the type of basic or extra activities.The structure of non-current assets should be optimal for production needs.Distractions of the capital on a non-functioning operating system capabilities, financial instability due to lack of money.For accounting purposes, use the following classification of production assets.

1. facilities (including transport lines).
2. Buildings (domestic, industrial, administrative and economic purposes).
3. machinery and equipment (machinery, production lines, etc.).
4. Transportation (vehicles for different purposes).
5. Transfer devices (communication, power lines).
6. computer equipment and office supplies.
7. tools, household equipment (production and non-production).
8. Perennials.
9. Animals (productive livestock).
10. Other objects, corresponding to the requirements of the legislation and the Tax Code.

There are several ways to assess the value of fixed assets, which are recognized in accordance with the ongoing operation.Each type is determined by calculation and is reflected in the accounting records.In the balance sheet figures the initial cost, which is calculated as the sum of the cost of purchasing, installation, delivery of the asset.It changes in the course of participation in the production of non-current assets in connection with a decrease in life.This is called the residual value, it is calculated as the difference between the value of the initial price (at which the parish) and the amount of accumulated depreciation.It is used in the process of writing off (liquidation), is impossible without the sale of fixed assets.Postings in this case is with the participation of additional analytical account.Replacement cost figures in the registers of the revaluation of an asset or upgrade.

Accounting

PBU 6/01 regulates the control of movement, evaluation and documentation of the asset "Fixed Assets".Score 01 for groups of non-current assets of state information.It is a balance, a synthetic, active.As appropriate and in accordance with the provisions of the accounting policy of the company and on the basis of the tax legislation of the Russian Federation to open his analytical registers designed to drill-down.The account has an opening balance and the final balance of debit, it is recognized in the balance sheet as the valuation of the availability of assets.Admission, appreciation of the asset is recorded in the debit and credit account shows disposals.

Movement basic non-current assets is reflected in the account 01 in the presence of the approved standard format of the appropriate instrument.This register is always a residue other than a liquidation of the company, which is produced as a result of the implementation or cancellation of all assets.

Documents

fixed assets, purchased from a supplier for payment or swap agreements are entered on the basis of vendor invoice and waybill at the expense of 08. In this case, all costs associated with the fine-tuning of the object (assembly, installation, updating, preparation forpaper) summarized specified in the debit account.During the registration, the total price of the loan is transferred from the 08 to 01 score.This fact is documented by issuance of the report in the form of OS / 1 and executed inventory card object OS / 6.In the future, all operations associated with non-current assets of the unit, will be reflected in this case, on the basis of its analytical accounting is carried out.Inventory card, in turn, are recorded in the inventory, the shape of the OS / 10.When transferring the unit operating in the shop for repairs or upgrades applicable OS / 3, the design of the instrument of liquidation of the asset - OS / 4, the dismantling of a piece of equipment or a start-up form is made OS / 5.Asset allocation of the workshops of the enterprise with the obligatory indication of those responsible for the operation recorded in the inventory of OS / 13.

Table posting journal entries OS

Depreciation

In the production process, operating non-current assets wear out, lose some performance properties or morally obsolete.Depreciation (amount) - is the estimated cost of the fixed assets that are included in the cost of finished products monthly.Depending on the type of asset now independently determine the term of its operation (effective) and the method of calculation of the amount of wear and tear.The process starts with the calculation of the month following the date of statement on accounting (posting).Depreciation of fixed assets may be calculated according to the algorithm presented methods.

1. linear.
2. performance.
3. sum of years.
4. declining balance.
5. nonlinearity.

Depreciation terminated from the first day of the month following the date of liquidation, cancellation or when you start this process, as the sale of fixed assets.Posting documents, the financial result for these cases will be different, but the procedure for calculating the residual value of the same.To account for the depreciation deductions designed by 02. Passive synthetic, is not reflected in the balance sheet, loan summed value depreciation on the debit - write-offs.The balance (balance) at the beginning and end of the period is reflected in the right side of the account (credit).The use of fixed assets takes a long time.This is one of their characteristics.Depreciation of fixed assets is carried out on a monthly basis, while it is recognized in the appropriate account in the calculation of the direction of using the object.

postings in the calculation of depreciation

analytical (detailed) records are maintained for each unit of fixed assets separately.

Implementation

Non-current assets at purchase are of high value, ie,require large investments.The structure of industrial activity may vary according to market conditions.This causes downtime, replace the main (registered) activity, the most difficult in this case the company to recoup their capital cash investments.Also, the basic assets may be realized by modernization of production, or converted to another object of non-current assets.All actions are performed with depreciable property by order (the order) of the head of the organization.Unit inventoried, calculates the net book value (original - the amount accrued over the life of the wear), offers a special analytical account, then there is a sale of fixed assets.

Postings

Each organization is guided by its own accounting policy for the opening of the analytical register the sale of assets "Fixed assets".Account 01 is to compile information on all objects accounting.Its total value in the balance sheet is not decrypted, so in the process of disposal (sale) of the sub-account number can have 01/03 or 01/09.A prerequisite for taxation is to fill in all the relevant documents: the act of acceptance and transfer of the asset (OS / 01), corresponding changes in the inventory card (OS / 06).The signed documents are transferred to the head of the accounting department of the enterprise, on the basis of their sales of fixed assets occurs.Accounting entries are formed and are reflected in the relevant registers.Cost of the object of fixed assets is recorded in the contract.The result of the implementation may be profit or loss, which is reflected on the account 91/2 in correspondence with 99.

Automation

modern program to manage all kinds of records, including accounting, greatly simplify the process of completing all the registers.Automation makes it possible not only to avoid a lot of mistakes, but also to create the necessary document in a short time.In this case, the program recorded data required relevant details.A large amount of paper work is reduced, the process of depreciation takes place automatically according to preset parameters.The main means of organization considered the most voluminous in terms of accounting for assets, so the use of modern optimization methods necessary.