Modernization of fixed assets in a budget organization. Modernization of fixed assets and main postings

This article describes the method of reflecting an increase in the initial cost of fixed assets in 1C: Accounting 8. All operations related to modernization are considered, as well as its consequences (in particular, changes in the useful life of fixed assets, the procedure for calculating depreciation in tax and accounting). The second part of the article is devoted to reflecting the costs of modernization, completion and additional equipment of fixed assets when applying a simplified taxation system with the object of taxation “income reduced by the amount of expenses.”

Example 1

Construction objects

Collection of modernization costs

Rice. 1

Construction objects: Computer;
Expenditures: ;
Construction methods: Contracting.

Rice. 2

Construction objects: Computer;
Expenditures: cost accounting item for modernization of fixed assets;
Construction methods: Contracting.

Rice. 3

Scheme

...for tax accounting purposes

Modernization of OS when applying the general taxation regime

When reflecting transactions related to an increase in the initial cost of fixed assets and a change in their useful life in accounting, one should be guided by PBU 6/01 (approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n) and Methodological guidelines for accounting of fixed assets (approved. by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n), and when reflected in tax accounting - Chapter 25 of the Tax Code of the Russian Federation.

According to the rules established by the listed acts, changes in the initial cost of fixed assets at which they are accepted for accounting are allowed in the case of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets. At the same time, the costs of modernization and reconstruction may increase the initial cost of fixed assets of such an object if, as a result of modernization and reconstruction, the initially accepted standard performance indicators (useful life, power, quality of use, etc.) of such fixed assets are improved (increased). Similar rules are established for tax accounting.

The useful life in accounting must be revised if, as a result of reconstruction or modernization, there has been an improvement (increase) in the initially adopted standard indicators of the functioning of a fixed asset item. If the useful life of a fixed asset in accounting increases, it can also be increased for tax accounting purposes, but only within the limits established for the depreciation group in which such a fixed asset was previously included.

In the 1C: Accounting 8 program, the document “OS Modernization” is used to reflect the increase in the initial cost of fixed assets for accounting and tax accounting, as well as to change their useful life. Let's consider the method of reflecting an increase in the value of a fixed asset using an example.

Example 1

The organization purchased a computer in January 2008 worth 20,000 rubles, with a useful life of 60 months. Depreciation is calculated using the straight-line method in both accounting and tax accounting. In May of the same year, it was decided to increase the computer's RAM capacity. The amount of modernization expenses (both for accounting and tax purposes) amounted to 1,500 rubles. (excluding VAT). This amount was made up of the cost of the RAM module (1,200 rubles) and the cost of installing it in the computer system unit, performed by a specialist from a service company.
The useful life did not change as a result of modernization.

Construction objects

Before increasing the cost of a fixed asset, it is necessary to first collect the costs associated with its modernization at the construction site. To accumulate such costs, account 08.03 “Construction of fixed assets” is intended, which allows you to conduct analytics on construction projects, cost items and construction methods. In our case, we should create a construction object for which the costs of upgrading the computer will be collected. It is convenient to enter the name of the construction project the same as that of the fixed asset for which costs are accumulated. This will make it easier to find and increase the visibility of analytical information.

Collection of modernization costs

Goods purchased from third-party suppliers are registered using the document “Receipt of goods and services” with the transaction type “purchase, commission”. In our example, on the “Products” tab of this document, you should fill in information about the memory module being registered. Since the module is intended for equipment modernization, it can be taken into account on account 10.05 “Spare parts” (see Fig. 1).

Rice. 1

Services for installing a memory module can be reflected in the same document, on the “Services” tab.

In this case, the construction object accounting account should be specified as a cost account. In our example, this will be invoice 03.08 with the following analytics:

Construction objects: Computer;
Expenditures: cost accounting item for modernization of fixed assets;
Construction methods: Contracting.

The cost of a registered memory module after its installation in the computer system unit should also be attributed to the “Computer” construction project. This can be done using the document “Request-invoice” (see Fig. 2).

Rice. 2

As a cost account, you need to specify the construction project accounting accounts with the corresponding analytics for accounting and tax accounting. In our example, this will be invoice 08.03 with the same analytics that were used when registering services for installing a memory module:

Construction objects: Computer;
Expenditures: cost accounting item for modernization of fixed assets;
Construction methods: Contracting.

When posting the document, a posting will be made relating the cost of the memory module from the credit of account 10.05 to the debit of account 08.03. As a result, all costs for upgrading the computer will be collected in account 03/08.

Increase in initial cost

After the costs related to the modernization of a fixed asset are allocated to the construction site, you can fill out the “OS Modernization” document, with the help of which the amount of such costs will be transferred from the construction site to the fixed asset.

In the "Event" input field, you need to select an event that characterizes the modernization of a fixed asset. The selected event when posting a document is entered into the information register "Events with fixed assets". Using this register, you can obtain information about all events that occurred with the fixed asset by setting up the appropriate selection. The event type must be "Upgrade". If an event with this type is not in the directory, it needs to be created.

In the “Object” input field, you should select the construction object at which the costs for modernizing the fixed asset were collected.

On the "Fixed Assets" tab in the tabular section, you should list the fixed asset objects being modernized. To do this, it is convenient to use the “Selection” button located in the command panel of the tabular section. In our example, the main tool “Computer” is being upgraded (see Fig. 3).

Rice. 3

After selecting fixed assets in the “OS Modernization” document, you can automatically fill in the remaining columns of the tabular section based on the program data. To do this, click on the “Fill” button in the command panel of the tabular part of the document, and select “For OS list” in the drop-down menu.

If several fixed assets are selected in the tabular part of the OS Modernization document, then the amount of costs accumulated at the construction site will be distributed among these fixed assets in equal shares.

Then, on the “Accounting and Tax Accounting” tab, you should indicate the total amount of costs (for both accounting and tax accounting) accumulated at the construction site. After the accounts for accounting of construction projects are indicated (in our example, 03/08), you can click on the “Calculate amounts” button in the “OS Modernization” document and the corresponding fields will be filled in automatically by the program.

After filling out the document, you can print out the acceptance certificate for repaired, reconstructed, modernized fixed assets (form No. OS-3).

When posting, the “OS Modernization” document transfers the amount of costs from the credit of the construction projects accounting account to the debit of the fixed assets accounting account. In our example, the following postings will be made:

Debit 01.01 Credit 08.03 - in the amount of 1,500 rubles.

The corresponding entry will be generated in tax accounting.

Features of calculating depreciation after modernization...

...for accounting purposes

According to the clarifications of the Ministry of Finance of Russia, in accounting, when the initial cost of an item of fixed assets increases as a result of modernization and reconstruction, depreciation should be calculated based on the residual value of the item, increased by the costs of modernization and reconstruction, and the remaining useful life (letter of the Ministry of Finance of Russia dated June 23, 2004 No. 07-02-14/144).

Consequently, after the modernization, the cost must be calculated, which will serve as the basis for further depreciation. It is defined as follows - see diagram.

Scheme

The amount received is reflected in the column "Residual value (BC)". In our example, this amount will be 20,166.68 rubles. (20,000 - 999.99 - 333.33 + 1,500).

When carrying out the “OS Modernization” document, the residual value and remaining useful life are remembered. In our example, the remaining useful life is 56 months. (60 - 4).

The new value and the new useful life for calculating depreciation are applied starting from the month following the month in which the modernization was carried out.

In our example, starting from June 2005, the amount of depreciation charges for accounting purposes will be 360.12 rubles. (20,166.68:56).

...for tax accounting purposes

The procedure for calculating depreciation after modernization for tax accounting purposes differs from how it is accepted in accounting. The rules for calculating depreciation in tax accounting are established by Article 259 of the Tax Code of the Russian Federation.

Starting from the month following the month in which the modernization was carried out, the changed original cost and useful life are used to calculate depreciation.

In our example, starting from June 2005, the amount of depreciation deductions for tax accounting purposes will be 358.33 rubles. (21,500.00: 60).

It remains to add that after the expiration of its useful life, the cost of the computer in tax accounting will not be fully repaid, since over 60 months the depreciation amount will be 21,399.80 rubles. (333.33 x 4 + 358.33 x 56).

The remaining 100.20 rubles. will be included in the depreciation amount calculated in the 61st month of using the computer.

Accounting for modernization costs when applying the simplified tax system

When reflecting operations related to the modernization, completion and additional equipment of fixed assets, accounting should be guided by PBU 6/01, and for the purpose of calculating the single tax paid in connection with the application of the simplified tax system, Chapter 26.2 of the Tax Code of the Russian Federation.

In the 1C: Accounting 8 program, the document “OS Modernization” is intended to reflect the modernization, completion and additional equipment of fixed assets.

Example 2

The organization purchased a computer in January 2008 worth 20,000 rubles, with a useful life of 36 months.
In April of the same year, it was decided to increase the computer's RAM capacity. The amount of modernization costs amounted to 1,500 rubles. This amount was made up of the cost of the RAM module (1,200 rubles) and the cost of installing it in the computer system unit, performed by a specialist from a service company.

Collection of modernization costs

Before increasing the value of a fixed asset, it is necessary to first collect the costs associated with its modernization. To accumulate such costs in accounting, account 08.03 “Construction of fixed assets” is intended. Analytical accounting on the account is carried out for construction projects. To account for modernization costs, the object of analytical accounting will be “Installing memory in the i1000 computer.”

Let's create this object in the "Construction Objects" directory.

The purchase of a memory module from a third party and services for its installation are reflected in the document “Receipt of goods and services” with the type of operation “Construction objects”.

On the "Construction Objects" tab we indicate the cost of the memory module.

Services for installing a memory module are reflected in the same document on the “Services” tab.

In this case, the construction object accounting account should be specified as a cost account. In our example, this will be invoice 03.08 with the following analytics:

Construction objects: Installing memory in an i1000 computer;
Expenditures: cost accounting item for modernization of fixed assets;
Construction methods: Contracting.

For all expenses for the construction of fixed assets or their modernization (services of third-party organizations, write-off of materials, compensation of employees), it is mandatory to indicate “Not accepted” as the procedure for reflecting expenses in tax accounting.

This is due to the fact that such expenses are not accepted in the usual manner, but reduce the tax base as part of the cost of a constructed fixed asset or modernization carried out according to the rules that are provided for expenses for the acquisition, construction and modernization of fixed assets.

Increase in the initial cost of a fixed asset

After the costs related to the modernization of a fixed asset are allocated to the construction site, you can fill out the document “OS Modernization”.

In the "Event" input field, you need to select an event that characterizes the modernization of a fixed asset.

The event type must be "Upgrade". If an event with this type is not in the directory, it needs to be created.

The specified event will be used in the name of the expense object in the book of income and expenses.

In the “Object” input field, you should select the construction object at which the costs for modernizing the fixed asset were collected.

On the “Fixed Assets” tab in the tabular section, you should list the fixed assets that are being modernized (see Fig. 4).

Rice. 4

Then, on the “Accounting and Tax Accounting” tab, you should indicate the total amount of costs (for both accounting and tax accounting) accumulated at the construction site.

After the accounts for accounting for construction projects are indicated (in our example, 03/08), you can click on the “Calculate amounts” button and the corresponding fields will be filled in automatically by the program.

In the expense payment table, you must provide information about all payments, indicating the date and amount of payment.

If payment to the supplier is made after the document “OS Modernization” is issued, such payment must be registered with the document “Registration of payment for OS and intangible assets for the simplified tax system and individual entrepreneurs”, for which the document provides a special tab “OS Modernization”, on which you can specify the modernization document.

Recognition of expenses for modernization of fixed assets

Recognition of expenses for modernization, completion and additional equipment of fixed assets is carried out in the same manner as the recognition of expenses for the acquisition of fixed assets - at the end of the reporting period with the document “Closing the month” (Fig. 5).

Rice. 5

As a result of the document, expenses will be recognized separately for the acquisition of a fixed asset and for its modernization, and the following records will be generated:

in section I of the Book of Income and Expenses;
in section II of the Book of Income and Expenses.

As a result, having generated the Book of Income and Expenses for the half-year, we will obtain a calculation of expenses for fixed assets.

Similar explanations are given in the letter of the Ministry of Finance of Russia dated June 23, 2004 No. 07-02-14/144. If an organization uses other methods of calculating depreciation (the reducing balance method, the method of writing off value by the sum of the numbers of years of useful life, the method of writing off value in proportion to the volume of production (work)), then the annual amount of depreciation charges can be determined in the following order:

similar to the order given in the example for the linear method;

independently developed by the organization.

The used option for calculating depreciation on fixed assets after modernization should be fixed in the accounting policy of the organization for accounting purposes. An example of reflecting depreciation on a fixed asset in accounting after its modernization. Alpha LLC is engaged in the repair of medical equipment.

Postings for upgrading a computer

In April 2015, the organization modernized its production equipment, which was put into operation in July 2012. The initial cost of the equipment is 300,000 rubles. The useful life according to accounting data is 10 years.

The method of calculating depreciation is linear. As a result of the modernization, the useful life of the facility increased by 1 year. Before the modernization of the fixed asset, the annual depreciation rate was 10 percent ((1: 10 years) × 100%). The annual depreciation amount was 30,000 rubles. (300,000 rub.

× 10%). The monthly depreciation amount was 2,500 rubles. (RUB 30,000: 12 months). RUB 59,000 was spent on equipment modernization. The modernization lasted less than 12 months, so depreciation was not suspended.

At the time of completion of the modernization, the actual service life of the equipment was 33 months.

Modernization of fixed assets - accounting and tax accounting

1 Documentation
2 Accounting
3 Accounting for modernization costs
4 Depreciation during modernization
5 Lifespan of the OS after upgrading
6 Upgrading the OS by third parties
7 BASIC: income tax

Modernization of fixed assets can be performed:

economically (i.e., using the organization’s own resources);

contract method (i.e., with the involvement of third-party organizations (entrepreneurs, citizens)).

Documentation The decision to modernize fixed assets must be formalized by order of the head of the organization, in which it is necessary to indicate:

reasons for modernization;

timing of its implementation;

persons responsible for modernization.

This is explained by the fact that all transactions must be confirmed by primary documents (Art.

Computer upgrade: wiring

Since the work of replacing the hard drive is carried out by a computer salon, in this case the method of modernization is contracting. The computer salon issued an invoice for the replacement of components in the amount of 1,500 rubles. (including VAT - 228 rubles). Accounting entries for the contract modernization method are presented in Table 2.
Debit Credit Contents of business transaction Amount, rub. 10.5 60 Reflects the purchase of a hard drive (excluding VAT) RUB 3,826. (4514 – 688) 19 60 The amount of VAT on the purchased hard drive is reflected 688 08 10.5 The hard drive is written off as components when upgrading the computer 3826 08 60 The costs of replacing the hard drive are attributed to the increase in the cost of the computer 1212 rubles. (1500 – 228) 19 60 The amount of VAT on the work performed in the computer salon is reflected 228 01 08 The initial cost of the computer is increased for modernization costs of 5038 rubles.

Accounting for modernization of fixed assets

How is the modernization of fixed assets carried out? Improvement can be carried out in two ways: economic, when the organization copes on its own or with the help of hired employees. It is worth noting that if the organization did not incur any costs during the update and it was done free of charge, then accordingly the initial cost will not change. In some cases, after modernization, the technical characteristics of the object changed so much that it began to correspond to the new code of the all-Russian classifier.

In this case, you have a new main tool. This means that its initial cost must be determined again according to the rules of the Tax Code. To carry out modernization, it is necessary to issue an order, appoint responsible persons, establish a deadline and reasons.

The procedure for reconstruction (modernization) of fixed assets (wiring)

The modernization of this non-current asset includes the following types of work: Get 267 video lessons on 1C for free:

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Increased the amount of RAM or hard drive;
Replacing with a faster and more powerful processor;
Replacing the motherboard and video card with a faster one;
Replacing the monitor with a model that has a larger diagonal.

Which entry should be used to reflect in accounting the work associated with upgrading a computer? The first thing you need to pay attention to is that work on routine computer repairs is written off as expenses for the current period and does not in any way affect its initial cost.

Modernization of fixed assets: postings, documentation

Attention

If the contractor carried out the modernization of a building, structure or premises, which relates to construction and installation work, then in addition to the act, for example, in form No. OS-3, an acceptance certificate in form No. KS-2 and a certificate of the cost of work performed and costs in form No. KS-3, approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 No. 100. Accounting Costs for the modernization of fixed assets change (increase) their initial cost in accounting (clause 14 of PBU 6/01). The organization is obliged to keep records of fixed assets according to the degree of their use:

in operation;

in stock (reserve);

on modernization, etc.

This is stated in paragraph 20 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Modernization of fixed assets accounting and tax accounting

Debit 01 Credit 08 subaccount “Expenses for modernization of fixed assets” – 50,000 rubles. – the initial cost of the equipment was increased by the cost of work on its modernization. The initial cost of the equipment, taking into account the costs of modernization, amounted to 350,000 rubles. (RUB 300,000 + RUB 50,000). The residual value of the equipment without taking into account these expenses is equal to 100,008 rubles.

(300,000 rubles – 8333 rubles × 24 months), and taking into account – 150,008 rubles. (RUB 100,008 + RUB 50,000). For accounting purposes, the annual depreciation rate for equipment after modernization is 100 percent (1: 1 year × 100%), the annual depreciation amount is RUB 150,008. (RUB 150,008 × 100%), monthly depreciation amount – RUB 12,501/month. (RUB 150,008: 12 months). In tax accounting, the monthly amount of depreciation deductions after modernization was: RUB 350,000. × 2.7777% = 9722 rub./month.

Manual wiring -> modernization

Info

Therefore, from September 2016, the accountant stopped calculating depreciation on it. In tax accounting, the equipment is not depreciated in the amount of RUB 33,344. (350,000 rubles – 8333 rubles/month × 24 months – 9722 rubles/month × 12 months). Therefore, in tax accounting, the accountant continued to calculate depreciation (letter from the Ministry of Finance of Russia dated March 2, 2006.

No. 03-03-04/1/168). From September to November 2016 (3 months), as depreciation was accrued, the Hermes accountant wrote off the deferred tax asset: Debit 68 subaccount “Calculations for income tax” Credit 09–1944 rubles. (RUB 9,722 × 20%) – the deferred tax asset is written off. In December 2016, the amount of depreciation charges amounted to 4,178 rubles. (RUB 33,344 – RUB 9,722/month × 3 months). The accountant reflected the write-off of the deferred asset by posting: Debit 68 subaccount “Calculations for income tax” Credit 09–836 rub. (RUB 4,178 × 20%) – the deferred tax asset is written off.

Modernization of fixed assets in "1s:accounting 8"

Income tax: the list of expenses has been expanded. A law has been signed that has amended the list of expenses related to wages. Thus, employers will be able to take into account in the “profitable” base the costs of paying for services for organizing tourism, sanatorium-resort treatment and recreation in Russia for employees and members of their families (parents, spouses and children).< … Сверьте зарплаты работников с новым МРОТ С 01.05.2018 размер федерального МРОТ составит 11 163 рубля, что на 1 674 рубля больше, чем сейчас. А это значит, что работодатели, оплачивающие труд своих работников по минималке, должны с 1 мая поднять им зарплаты. < … Неявка на работу – не всегда прогул Работник заболел, но не предупредил об этом работодателя и не выходит на связь. Может ли работодатель в подобной ситуации засчитать работнику прогул со всеми вытекающими последствиями? < …

C Enterprise. Moreover, all the activities of the enterprise depend on the availability of information technology tools - computer equipment. Let's consider what kind of posting to reflect in accounting the work associated with computer modernization. Computer repair: types and differences One of the most important tasks of an accountant is the correct execution of accounting transactions related to the repair and modernization of computer equipment. Before you begin to display computer repair operations, you need to consider a number of factors:

Type of repair: current or major (modernization);
Repair work is carried out by the organization itself or through the services of specialized companies.

These points in accounting are very important, since the order in which these transactions are displayed in tax accounting and in accounting are radically different.

Depreciation during modernization When carrying out modernization with a period of no more than 12 months, calculate depreciation on the fixed asset. If the modernization of a fixed asset takes more than 12 months, then suspend depreciation on it. In this case, resume depreciation after completion of the modernization.

This procedure is established in paragraph 23 of PBU 6/01 and paragraph 63 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n. Situation: at what point in accounting should you stop and then resume depreciation on a fixed asset transferred for modernization for a period of more than 12 months? For accounting purposes, the specific moment of termination and resumption of depreciation on fixed assets transferred for modernization for a period of more than 12 months is not established by law.

Modernization of fixed assets - accounting and tax accountingIt is relevant for organizations that operate their own fixed assets. Modernization costs can be significant, which is why it is important to accurately reflect them in accounting.

Repair, reconstruction and modernization of the OS

During operation, organizations have to bear costs to ensure the functioning of fixed assets. The ways in which these costs are reflected in accounting depend on their essence, so it is important to define concepts such as modernization, reconstruction and repair:

According to paragraph 2 of Art. 257 of the Tax Code of the Russian Federation, modernization includes work that results in a change in the technological or service purpose of a fixed asset, as well as an increase in its capacity, performance, or the appearance of new qualities.
Reconstruction is a reorganization of the operating system, which improves the results of its work, allows you to increase the variety of products produced, improve their quality or quantity. Also, the Tax Code of the Russian Federation uses the concept of “technical re-equipment”, which is associated with the use of the latest technologies and automation of production.

NOTE! These two concepts are united by the fact that as a result the fixed asset acquires improved performance or new functions.

During repairs, technical and economic indicators do not improve, but remain the same. Its essence comes down to eliminating faults that have arisen or replacing worn parts.

Upon completion of the work, the costs are included in the cost of the fixed asset or are accounted for separately on account 01 “Fixed assets” in the subaccount “Modernization of fixed assets”.

OS modernization is reflected in postings as follows:

Dt 08 Kt 10, 60, 69, 70, 76 - modernization costs are collected;
Dt 01 Kt 08 - when modernizing a fixed asset, this posting indicates an increase in its original cost.

For organizations with a large number of assets, it is also important to pay attention to analytical accounting.

To break down existing investments in non-current assets by type, a separate sub-account “Modernization costs” is opened on account 08 for the OS being modernized. On account 01 it is convenient to create a separate sub-account, where only objects that are in the stage of modernization will be listed, for example, “Fixed assets for modernization”.

When transferring fixed assets for modernization, the posting for their internal movement will be as follows:

Dt 01 subaccount “Fixed assets for modernization” Kt 01 subaccount “Fixed assets in operation”.

Accounting for depreciation during modernization

According to clause 23 of PBU 6/01, if the restoration period of an object exceeds 12 months, depreciation is suspended. The Tax Code of the Russian Federation supports the same approach (clause 3 of Article 256 of the Tax Code of the Russian Federation).

Results

Important points when accounting for OS modernization are the separation of the concepts of “repair” and “modernization” and the organization of convenient analytical accounting. It is also necessary to take into account the differences in accounting and tax accounting for the modernization of fixed assets, which will require the accountant to take action to ensure the correct reflection of temporary differences.

Read more about all the nuances of fixed asset accounting here.

Is replacing a computer monitor a major repair? If not, what transactions are used to record the replacement operation in accounting?

To answer the question correctly, it is necessary to clarify the reason for replacing the monitor.

If the monitor was replaced due to its malfunction, then such a replacement is a repair of a fixed asset, and the costs of purchasing the monitor can be immediately charged to expense accounts (20, 26, 44, etc.). This is confirmed by letter of the Ministry of Finance of Russia dated October 09, 2006 No. 03-03-04/4/156. The postings will be as follows:

Debit 10/5 - Credit 60

The purchase of a new monitor (as a spare part for computer repair) is reflected;

Debit 19/3 - Credit 60

Debit 68 "VAT calculations" - Credit 19/3

Accepted for deduction of VAT paid to the supplier;

Debit 20 (26, 44, etc.) - Credit 10/5

The cost of spare parts for computer repair (new monitor) has been written off.

If the monitor was replaced due to its obsolescence, then there are certain problems. Over the past few years, the main financial department has expressed directly opposite opinions on this issue.

Thus, in the letter of the Ministry of Finance of Russia dated June 22, 2004 No. 03-02-04/5 it is stated that modernization includes work caused by a change in the technological or service purpose of equipment, a building, structure or other object of depreciable fixed assets, increased loads and (or) other new qualities (clause 2 of article 257 of the Tax Code of the Russian Federation). A computer is accounted for as a single inventory item of fixed assets, since any part of it cannot perform its functions separately. Replacing any part in a computer may change its performance characteristics. Obsolescence of a computer as an object of fixed assets occurs several times faster than physical wear and tear. When distinguishing between modernization and repair of a computer, the decisive factor is not how its operational characteristics have changed, but the fact that the operability of the inventory object remains intact, without changing the performance of its functions as a whole.

That is, the Ministry of Finance allows the taxpayer to account for the replacement of a monitor not as an upgrade, but as a repair of a fixed asset, despite the fact that the new monitor is significantly superior in its characteristics to the previously used one.

A similar opinion was expressed in the letter of the Ministry of Finance of Russia dated May 27, 2005 No. 03-03-01-04/4/67.

And in letter dated March 30, 2005 No. 03-03-01-04/1/140, the Ministry of Finance of Russia indicates the exact opposite: “The costs of repairing fixed assets, taken into account in the manner established by Article 260 of the Code, include expenses incurred when replacing worn out failure of computer hardware elements and caused by the need to maintain the computer in working condition. Replacing individual computer elements with new ones due to obsolescence cannot be considered as computer repair and is its modernization. Modernization increases the initial cost of the fixed asset in the manner provided for in paragraph 2 of Art. 257 of the Code."

Thus, we can conclude that even if the monitor is replaced due to its “obsolescence”, but the computer continues to perform the same functions, the costs of a new monitor can be taken into account as repairs of fixed assets. However, since the explanations have varied, tax risks remain. This should be especially taken into account if not one monitor is changed, but several at once.

The solution to the issue also depends on how the old monitor was taken into account.

But in arbitration practice there are examples of court decisions that supported the opposite point of view.

The Federal Antimonopoly Service of the Volga-Vyatka District, in Resolution No. A17-647/5-2070/5 dated February 28, 2005, agreed that the taxpayer has the right to choose the method of accounting for computer peripherals - in a complex or each item separately. Taking into account the fact that the useful life of each inventory item was different, the taxpayer independently had the right to determine options for classifying computer peripherals as fixed assets.

The Resolution of the Federal Antimonopoly Service of the Ural District dated August 25, 2003 No. F09-2578/03AK considered the case when the company established different useful life periods for monitors, system units and printers. The court noted that this does not contradict Articles 256, 258 of the Tax Code of the Russian Federation, PBU 6/01.

FAS Volga District in Resolution No. A55-9988/02-31 dated March 25, 2003, concluded that a computer, printer and modem cannot be considered as a complex of structurally articulated objects, since they can function from each other at a distance, being connected to any other computer.

The Moscow FAS Resolution No. A40-2864/06-117-30 dated February 28, 2006 states that the law does not contain a ban on the purchase of monitors and system units separately from other computer components. The fact that each of the acquired objects cannot function on its own in isolation from other components of the computer does not mean that the taxpayer does not have the right to take them into account separately from each other for accounting and tax purposes.

Option 1

The replaced monitor is accounted for as a separate fixed asset item.

This is the least labor-intensive way to account for modernization. The new monitor is accounted for as a separate item of fixed assets, and the old monitor (serviceable) at its residual value is transferred to conservation (without depreciation), or attached to another computer, or used in some other way (documentary confirmation is required!) and depreciation continues to accrue.

Thanks to arbitration practice, this option has the right to exist, despite the fact that it contradicts the position of the Ministry of Finance on accounting for a computer as a single object of fixed assets.

Thus, if you want to replace several serviceable monitors at once with more modern ones (worth over 10 thousand rubles), and at the same time avoid a dispute with the tax authorities, according to the author, they can be accounted for as separate fixed assets. This is provided for in clause 72 of the Methodological Guidelines for Accounting of Fixed Assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, and is confirmed by arbitration practice.

Option 2

The replaced monitor is taken into account as part of a single complex, the inventory object is a computer with all its components.

The first step is partial write-off of the fixed asset (in terms of the residual value attributable to the monitor):

Debit 01/2 - Credit 01/1

The disposal of the old monitor is reflected at its original cost;

Debit 02 - Credit 01/2

The amount of accrued depreciation of the old monitor is reflected;

Debit 91/2 - Credit 01/2

The residual value of the old monitor has been written off.

The second step is to reflect the modernization of the computer with a new monitor:

Debit 08 - Credit 60

The purchase of a new monitor is reflected;

Debit 19/3 - Credit 60

The amount of VAT when purchasing a monitor is reflected;

Debit 01/1 - Credit 08

Monitor replacement reflected;

Debit 68 - Credit 19/3

VAT paid to the supplier is accepted for deduction.

The third step is to post the old monitor as an inventory:

Debit 10/5 - Credit 91/1

The monitor was capitalized into the warehouse at residual value for possible future use as a component unit.

According to the author, when returning an old (replaced) monitor to a warehouse, you can be guided by clause 112 of the Methodological guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, which establishes the following. The return of unused materials by the organization's divisions to the warehouse is documented with invoices or limit-collection cards. Materials delivered to the warehouse are accounted for and are simultaneously written off from the reporting unit of the organization. If these materials were written off for production, their cost is charged to reduce the corresponding costs.

In tax accounting, when removing and capitalizing the old monitor, income arises as provided for in clause 13 of Art. 250 of the Tax Code of the Russian Federation, in the amount of the market value of the removed monitor, and the expense provided for in sub. 8 clause 1 art. 265 of the Tax Code of the Russian Federation, in the amount not accrued in accordance with the established useful life of depreciation. The cost of an old monitor in tax accounting is determined as the amount of income tax calculated on the income provided for in paragraph 13 of Art. 250 of the Tax Code of the Russian Federation (paragraph 2, clause 2, article 254 of the Tax Code of the Russian Federation).

In the future, if the old monitor is used to create another computer complex or replaces another monitor that has failed, in tax accounting its value will be determined in the manner established by the second paragraph of clause 2 of Art. 254 of the Tax Code of the Russian Federation (as the amount of income tax calculated from non-operating income reflected when capitalizing the monitor at market value).

Accordingly, there will be a difference between the estimates of the fixed asset amount in accounting and tax accounting, which should be taken into account in accordance with the provisions of PBU 18/02. The same applies to accrued depreciation.

If, when replacing a monitor, you do not increase the useful life of the computer complex as a whole, then to calculate the monthly depreciation for a modernized fixed asset when using the straight-line depreciation method, the following formula should be used:

In tax accounting, the initial cost of the fixed asset changes (clause 2 of Article 257 of the Tax Code of the Russian Federation). When applying the linear method, the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its original (replacement) cost and the depreciation rate determined for this object (clause 4 of Article 259 of the Tax Code of the Russian Federation).

In the letter of the Federal Tax Service of Russia in Moscow dated June 16, 2006 No. 20-12/53521, the following explanations are given. If, after modernization, the useful life of a fixed asset item has not changed, then monthly depreciation is accrued in the same manner. That is, during the remaining useful life of such an object, depreciation on it for profit tax purposes is recognized in the amount calculated on the basis of the initial cost of the object increased as a result of modernization and the remaining useful life.

The initial cost of the computer is 60,000 rubles. Modernization costs - 18,000 rubles. The useful life of a computer on the date of its commissioning is 60 months. The period of actual use before modernization is 8 months.
The amount of depreciation on the computer during actual operation before modernization is 8,000 rubles. (RUB 60,000: 60 months x 8 months).
After modernization, the monthly depreciation rate will be 1,300 rubles. ((60,000 rub. + 18,000 rub.) : 60 months), i.e. To completely write off a computer, depreciation on it in tax accounting will be accrued for another 54 months ((60,000 rub. + + 18,000 rub. - 8,000 rub.) : 1,300 rub.) starting from the 1st day of the month following the month, in which the end of modernization took place. And in accounting, depreciation would be accrued for 52 months (60 - 8), i.e. The amount of monthly depreciation in accounting and tax accounting will be different.

As you can see, when replacing a serviceable monitor with a more modern one, as when modernizing a single inventory object - a computer (which the Russian Ministry of Finance insists on), differences inevitably arise between accounting and tax accounting, and the need to apply PBU 18/02. This increased complexity of accounting for a modernized fixed asset forces accountants to resort to various tricks to avoid using PBU 18/02.

Therefore, if a faulty monitor is replaced, this is a repair.

And if the monitor being replaced is in good working order, then, in the author’s opinion, it is better to account for the new monitor as a separate item of fixed assets, establishing a separate useful life and charging depreciation in the usual manner.

I. Komissarova, consultant-analyst at ZAO Consulting Group Zerkalo