The material about an order and documentary registration of the operations included in the concept "maintenance" is presented.
As we know, degree of wear of equipment in agricultural production is very high. And timely carrying out actions for repair and improvement of such fixed assets allows to prolong term of their operation. Considering seasonal nature of agricultural production, to be engaged in such works it is most convenient during the winter period. We hope that just right now our recommendations about the accounting of such works will be necessary for the accountant. This time we bring to your attention the first part of consultation on this subject – about an order of the account and documentary registration of the operations included in the concept "maintenance".
Types of repairs of fixed assets
Correctly to reflect in accounting a deyoyatelnost connected with repair of fixed assets (OS), it is necessary to define accurately first of all, what type of repair is conducted – current or capital. Obtaining the qualified answer to this question will need knowledge of experts – inzhenerov, mechanics, technicians, etc.
In accounting it is necessary to subdivide rasxody into repair of OS and expenses on their improvement. Rukovodstvovatsya thus follows P (C) BU 7 "Fixed assets" (item 14, 15) and Methodical rekomendaciyami to No. 561. Reflection of such expenses in the account depends on how they will affect future economic benefits expected from use of object of OS.
The scheme presented on the following page gives evident idea of such dependence.
The decision concerning character and a sign proizyovedenny the enterprise of expenses on improvement of OS is accepted by the director, thus start with the analysis of a concrete situation and a sushcheyostvennost of such expenses (item 29 of Methodical reyokomendatsiya No. 561).
Thus, the enterprise is independent prinimaet the decision on, whether will bring made remont OS increase in future economic benefits or not.
Depending on such decision suffered rasxody are reflected in accounting:
• or as capital expenses,
• or as expenses of the current period.
Let’s consider an order of the accounting of the operations connected with teyokushchy repair.
I.Tekushhij OS repair
Ways of repair of OS
Repair can be carried out in the economic or podyoryadny way – depending on complexity about exhausted works. For definition of degree of their slozhyonost the expert before the beginning of repair makes the repair list. In it the volume of the reyomontny works provided for elimination of neyoispravnost is specified, and the estimate of expenses necessary for this purpose is provided. By drawing up of the estimate are based on established prices, norms, tariffs, quotations, accounting and so forth.
SCHEME
After that the director makes the decision on what way more is suitable for OS repair.
Economic way
This way of repair of OS consists in works by own forces of the enterprise. Thus costs of repair are considered on each object and reflected on the debit of accounts of expenses in zavisimosti from purpose of repaired OS.
Items of expenditure
As a rule, expenses on OS maintenance uchityvayut under such articles:
• compensation of the workers occupied with repair;
• cost of spare parts, repair materials and other stocks used on repair of OS, including cost of the combustive-lubricating materials spent for repair and a running in of cars
after repair;
• an other expenses (cost of overalls, MBP, insurance fees for social actions, a stoyoimost of services of own workshops on repair of agricultural machinery, etc.).
Documentary registration
The above-stated expenses are reflected in accounting on the basis of the following primary documents:
• dresses (agricultural account, f. No. 70, 70a), registration sheets of work and the executed works (the agricultural account, f. No. 66, 66a), the pay-sheet (No. P-50 standard form) – for reflection of expenses on compensation;
• limit and intaking cards (agricultural account, f. No. 117, 117a), consignment notes (agricultural account, f. No. 87), bukhgalyotersky references – for reflection of material expenses, insurance fees;
• the act of the executed works and the Act of acceptance of the otreyomontirovanny, reconstructed and moderniziyorovanny objects (f. No. 03-2) - upon termination of OS maintenance.
To data of agricultural enterprises, which ispytyvayut difficulties with providing with forms of the pervichyony account: you can develop for yourselves a form of the account and use it for reflection of hozyayyostvenny operations. But it is necessary to remember that such doyokument should contain all obligatory rekvizity, provided by the Law No. 996 (Art. 9 item 2).
Accounting and tax accounting
In accounting of an expense for maintenance of OS treat structure of expenses of an operational deyayotelnost of the reporting period (item 15 P (C) BU 7). This order operates in the relation both own, and rented OS.
Ukazanny* expenses, depending on the purposes of an ispolyyozovaniye of objects of OS at the enterprise, belong into the corresponding accounts and, agrees P (C) BU 16, in structure:
• all-production costs – if remontiruyutsya production OS (Dt of account 91 Obyoshcheproizvodstvennye expenses);
• administrative expenses – if remontiruyutsya OS of all-economic appointment (Dt of account 92 Administrative expenses);
• distribution costs – in case of repair of OS connected with sale of production (Dt of account 93 "Distribution costs");
• other operating expenses – at repair of OS used in the social sphere, and also for isyosledovaniye and development (Dt of account 94 Other expenses of operating activities).
Tax accounting of expenses on repairs and other uluchyosheniye of fixed assets (OF) it is essential otlichaetsya from accounting.
So, maintenance, capital repair, reconstruction, modernization, modernization, etc. admit tax accounting as OF improvement (item 8.7 of the Law on profit).
Thus for the taxation the type of provoyodimy improvements has no value.
The general principle of tax accounting of expenses on improvement of OF is that is authorized to the payer of the profits tax:
• a part of expenses on improvement (at a rate of 10 % of soyovokupny balance cost of OF groups (obektov group 1 OF) for the beginning of fiscal year) otnosit to structure of gross expenses;
• expenses exceeding the specified sum to carry on increase in balance cost of OF groups (objects of OF of group 1) with the subsequent nachisleyoniy amortization. -
If on balance of the enterprise spare parts and other stocks acquired for an economic deyoyatelnost and thus a part them were registered there was ispolzovana for OF repair, a cost of such stocks, according to item 5.9 of the Law on profit, follows otkorrektirovat at definition of a gain (decrease) of balance cost of stocks.
To make it it is possible by cost reflection zapasov, OF spent at repair, in column 4 of the appendix K 1/1 to the declaration on the profits tax.
Costs of repair of rented OF of groups 2, 3 and 4 can be carried to gross expenses in accordance with general practice (within 10 %-nogo of a limit).
Example 1
The agricultural enterprise – the payer of a tax on pribyl carried out in the economic way tekuyoshchy repair of the tractor used in a rasteniyeyovodstvo.
Expenses on tractor maintenance proizvedeny within 10 %-nogo of a repair limit (for reflection in tax accounting).
Let’s present the expenses incurred by the enterprise in a tabyolichny form (tab. 1).
Table 1
Contract way
Documentary registration of the works executed in the contract way, begins with doyogovor signing on works.
The estimate of expenses and the work schedule are attached to the contract.
Costs of the repair which is carried out on the party, in the bukhyogaltersky account are reflected as calculations with a podryadyochik on the basis of the invoice of the contractor and the act of acceptance of work.
The tax credit on the VAT is reflected in the presence of the tax consignment note.
Accounting and tax accounting of operations of tekuyoshchy repair of OS which is carried out contract sposoyoby, is conducted similar to the accounting of operations of the current
the repair which is carried out in the economic way. Costs of such repair join in the debit of raskhodyony accounts (91, 92, 93, 94) according to the item of expenditure Stoyoimost of services of the foreign organizations on OS maintenance.
Example 2
The car of agricultural enterprise which ispolzuetsya e animal husbandry, is repaired in the podryadyony way on HUNDRED. Cost of services on remontu the car made 1 800 UAH. (including VAT of-300 UAH.).
Costs of car maintenance proizvedeny within 10 %-nogo of "limit" (for an otrazheyoniya in tax accounting).
Reflection in the accounting of the operations made in ramkax of this repair, we will bring into tab. 2.
Table 2
The above-stated example we finish the first part of our consultation. In the second part, kotoyory it will be published in the following number, it will be a question of accounting aspects capital remonta – about documentary registration and an otrazheyoniya in the account.
List of documents
1. The law No. 996 – the Law of Ukraine from 16.07.99 of No. 996-XIV About accounting and the accounting reporting in Ukraine.
2. Methodical recommendations No. 561 – Methodical recommendations about accounting of fixed assets, utverzhyodenny the order MFP from 30.09.03 of No. 561 ("Balance", 2003, No. 47).
And. XARITONOVA, accountant-expert of Balans-Klub firm