What basic tools and how to define them?One of the conditions is the purpose of the object to be used for a period exceeding 12 months.And not just its use, and the use of the operating system to obtain economic benefits (income).That is, to obtain the expected number of products, goods (works, services).
How is the term for tax purposes, all know - on the classification of assets.But the question, as that term is defined in accounting, many of the answers - from the technical documentation or the same classification.Information about over what period the asset as part of the operating system is ready to bring a single economic benefits, in the classification of the operating system and do not have the technical documentation.
remember what the basic means and the procedure for determining their useful help PBU.Many are used to determine the duration of classification of the operating system, used for tax purposes.The goal - to avoid any differences with the accounting.But the cost is not entirely true.And if the organization intends to conduct a reliable accounting, when determining the period of use, consider the following.
property that does not require installation, and other property, intended not for resale, but for use, are considered on account 08 to complete the formation of the initial cost.And only after the price is formed, it is transferred to the account 01.
Remember that take into account the fixed assets in the balance sheet accounts of 08 can not be without.Otherwise it violated the uniformity of accounting.After all, the accountant must determine the object is ready to use or not.In addition, the turnover of account 08 the organization may determine the amount of capital investment.This figure is quite popular in the financial statements.To determine the amount of capital investments, without using account 08 will be much more difficult and more risky in terms of the assumption of possible errors.
What fixed assets that were sold after use in another organization?Real estate received in the OS as well as other other fixed assets in the performance of all four mandatory conditions stipulated PBU.It is often said that only after the registration of ownership of the property can be taken as the basic means of the enterprise.This is not true.The RAS is no such prerequisite for acceptance to the account running as finding an object in the property.
receiving party may already be using the purchased property as an object passed by the will of the seller.A condition for the adoption of an asset of the OS is not the actual use of and purpose for use.
This approach is also safe for tax purposes.In the tax records for the adoption of property, plant and equipment necessary documentary evidence of submission of documents for state registration.
Therefore accounting we consider real estate at the date of the transfer certificate and the tax - on the date indicated in the receipt of admission documents.If the month of the adoption of the accounting records of the real estate will be different from the adoption of the month in the tax records, there will be a difference.In this response to the question of what is the main means finished.
