In the publication questions of registration of the former property of KSP, in particular, tractors, self-propelled agricultural cars, tractor trailers, and also an oprikhodovaniye of the specified property in economy accounting are considered.
After a raspayevaniye of property of KSP there was a property in abeyance which was written off and wasn’t subject to a raspayevaniye. Some economic enterprises used this property as after carrying out capital repair it became suitable for further operation.
In the real consultation we will consider:
• how to register such property, in particular a tractor, self-propelled agricultural cars, tractor trailers;
• how to credit the specified property in accounting.
Property registration in bodies of the Gostekhnadzor
The order of the state registration of tractors, sayomokhodny chassis, self-propelled agricultural cars, tractor trailers is regulated by Pravilayomi No. 221*.
* Rules of the state registration and the accounting of tractors, self-propelled chassis, self-propelled agricultural, road-building and meliorative cars, selskokhozyayyostvenny equipment, other mechanisms, approved prikayozy the Ministries of an agrarian policy from 11.06.04 of No. 221.
The state registration of such agricultural machinery is carried out by inspections of the state technical supervision on the basis of the statement of a vlayodelets and the documents certifying:
• its personality (passport, driving license and so forth);
• legitimacy of acquisition of equipment;
• compliance of a design of cars to technical treyobovaniye, etc.
In this case to register property mozhyono, having used one of two options.
Option 1. If the equipment a progressive tense naxodilas in a property of the legal or fizichesyoky entity, wasn’t registered in time and on it documents on its priobreteyoniya as an exception this equipment can be registered for a period of 1 year without the right of an otchuzhyodeniye (item 2.2 of Rules No. 221) didn’t remain. Such equipment can be registered on the legal entity on an osyonovaniye of the accounting reference on stay texniki on balance of the enterprise. And in case the identification noyomer isn’t appropriated to such equipment, registration is carried out after assignment of such number and fixing on it the registyoratsionny registration and identification plate with identification number.
Registration of equipment is carried out under condition of preliminary tax payment and collecting, predusyomotrenny by the legislation, and also payments for its survey and registration.
Option 2. If the enterprise is independent sobralo to equipment, in this case follows rukovodstvovatsya to item 2.20 of Rules No. 221. Independently soyobranny cars are registered on their owner on the basis of the documents confirming a pravomeryonost of acquisition of the main knots and units, neyoobkhodimy for car assembly, and in the presence of the regiyostratsionny registration and identification plate with identification number.
Assembly of cars of a serial sample should proizvoditsya in knots, units and details, which ispolzuet for this purpose the producer of a serial proyoduktsiya, or such, which correspond to this nayoznacheniye and obligatory requirements (if the such exist), the confirmed certificate of a sootvetyostviye issued in System of UKRSEPRO.
Registration of independently soyobranny cars of a custom-made sample under condition of their compliance to engineering requirements is allowed also. Such soyootvetstviye should be certified:
• or the certificate of conformity, given out orgayony on the certification, UKRSEPRO accredited in System,
• or the conclusion about compliance to technical treyobovaniye of the self-made car (the annex 10 to Rules No. 221),
• or/and the conclusion about compliance to engineering requirements of the self-made trailer (semi-trailer) (the annex 11 to Rules No. 221), made by inspection of the Gostekhnadzor and experts on oxrane work.
Thus, to register sayomostoyatelno collected equipment, it is necessary prezhde to have all the document certifying a sootyovetstviye of such equipment technical trebovaniyam which stands out the above-named bodies.
Accounting
The agricultural machinery, restored predyopriyatiy, is fixed assets, poskolku it is material assets:
• containing with a view of their use in processe productions or deliveries of the goods, a predostavyoleniye of services, tenancy to other persons or for implementation of administrative and welfare functions;
• expected term of which useful use more than one year.
Reflection order in the accounting of fixed assets opredelen in P (C) BU 7 "Fixed assets".
So, the acquired (created) fixed assets are enlisted on balance of the enterprise for pervonachalyyony cost.
In a considered situation fixed assets were received by an economy free of charge. The initial stoyoimost of the fixed assets received gratuitously, is equal to their fair value on the date of receipt taking into account the expenses provided by item 8 P (C) BU 7.
Fair value is the sum, on kotoyory the exchange of an asset or oplata obligations as a result of operation between the osveyodomlenny, interested and independent parties can be carried out.
As to the expenses increasing initial cost of the main means, in this situyoatsiya it is possible to carry to such expenses:
• the sums paid to suppliers of assets and podyoryadchik for performance of installation and construction works (without the VAT);
• the registration fees, state poshlinu and the similar payments which are carried out in svyazi with acquisition of ownership rights on object of fixed assets;
• the sums of indirect taxes in connection with creation of osnovyony means if they aren’t compensated to the enterprise;
• costs of insurance of risks of delivery of fixed assets;
• expenses on transportation, installation, installation, debugging of fixed assets;
• other expenses which have been directly connected with a doyovedeniye of fixed assets to a condition, in kotoyory they are suitable for use with the zaplaniyorovanny purpose.
VAT
The VAT, paid (added) at acquisition of accessories, spare parts for property restoration, joins in structure of the tax credit as such TMTs participate in taxable operations within economic activity. And such tax credit should be reflected:
• in the special declaration if an economy planiruet to use the restored property in the production activity;
• in the general declaration if such property budet is sold.
Example
The farm made reconstruction of the ownerless tractor belonging before KSP.
Reflection in the accounting of operations on reconstruction of an imuyoshchestvo is presented in the table.
(UAH.)
(On Balans-Agro newspaper materials)