In this article the order is stated how to issue repair of equipment and to reflect expenses on it in accounting and tax accounting.
Reorganization 2002
The spring approaches, and now it is a high time to be engaged in preparation and agricultural machinery repair for spring and field works. Let’s tell as to issue repair of equipment and to reflect costs of it in accounting and tax accounting.
Ways of repair
To repair equipment it is possible in two ways:
• economic, at which repair vypolnyaetsya own forces of the enterprise, that is special brigades, repair shops or the workers serving equipment;
• contract at which repair is made by the foreign organization or the individual – not the employee of this enterprise.
At a choice of a way of repair follows orientirovatsya on volume and a type of repair, and also existence at the enterprise of experts of the corresponding qualification.
Documentary registration
Irrespective of a way of repair at first it is necessary to examine object of repair (for example, a tractor, the combine, a seeder, a plow and so forth) and to define a neyoobkhodimost and complexity of works. The engineer, the tractor operator-driver who serves equipment, or the mechanic of the mayostersky can carry out such survey.
The result of such survey is made out by the repair list. For this purpose it is possible to use the sheet of defects on repair of cars (forma No. VZSG-6, approved by Minagropolitika’s order from 21.12.07 of No. 929, further – the Order No. 929).
After that the director prinimaet the decision, will be executed which way equipment repair.
Economic way
At this way of repair the repair list is made in duplicate. In it opisyvaetsya a technical condition of object of repair, amount of works, the list of necessary spare parts, and also expenses on compensation. That is, in fact, the repair list – is the repair estimate.
For receiving spare parts and other materials necessary for repair the accounts department on the basis of this sheet writes out a limit and intaking card on receiving spare parts (No. VZSG-2 form) or the consignment note of vnutrikhozyaystvenyony appointment (a No. VZSG-8) form. Both formy are confirmed by the Order No. 929.
On the basis of these documents to the person, otvetstvenyony for repair, give out in a warehouse of the spare part and druyogy necessary materials.
Upon termination of repair the repair list podpisyvaet the person which was carrying out works (the vodiyotel, the mechanical engineer), managing a workshop, also argues the director. After that the sheet hand over in accounts department for an opredeyoleniye of final cost of repair and a proyovedeniye of expenses in the account.
Contract way
At this way of repair with the organization or the individual who will be engaged in repair, the contract, where propisyvayutsya the rights and obligations of the parties – the customer and the performer consists. Usually the estimate of expenses and the work schedule is attached to the contract.
The contractor, that is the performer, can ispolzovat for repair both own spare parts, and transferred to it the customer. If spare parts of the customer are used, they are transferred to an ispolniyotel according to the consignment note of an intraeconomic nayoznacheniye (a No. VZSG-8) form. And from balance of the customer such spare parts aren’t written off, and uchityvayutsya the contractor on the zabalansovy account.
Upon termination of repair the statement of acceptance of the executed works in which the look and repair cost is specified is drawn up in a proizvolyyony form. On the basis of the act to the performer repair cost is paid.
Besides, if the contractor is the platelshchiyoky VAT, for contractual cost of repair work it should write out the tax consignment note.
The customer accepts equipment according to the act of acceptance of the repaired and rekonyostruirovanny (modernized) objects (No. OZSG-2 form). The act vypisyvaetsya in duplicate, one of which remains at the customer (is given in enterprise accounts department), and the second is transferred to the contractor.
If in the characteristic of object there were the izyomeneniye connected with capital repair, modernization or equipment reconstruction, these data should be brought in object technical data sheet.
Tax accounting
For reflection by payers of the profits tax of expenses for repair the type of carried-out improvements (the current or capital repair) is no by a znayocheniya. All these types of repair admit tax accounting by improvements of fixed assets (item 8.7 of the Law on profit).
The general principle of tax accounting of expenses on improvement of fixed assets is that the payer of the profits tax:
• the part of such expenses can include in structure gross in the size which is not exceeding 10 % for cumulative balance cost of groups of osnovyony funds on the beginning of fiscal year (further – a repair limit);
• the expenses exceeding the specified sum, otnosit on increase in balance cost of groups of fixed assets (objects of fixed assets of group 1) with the subsequent charge of amortization.
The same rule extends and on the expenses suffered in connection with repair of rented fixed assets.
For example, for January 1, 2009 cumulative bayolansovy cost of all groups of fixed assets of the enterprise – the payer of the profits tax makes 520 000 UAH., means, repair limit the current year – 52 000 UAH. (i.e. 10 % from 520 000 UAH.). Thus, the expenses suffered on repair of fixed assets:
• at the rate to 52 000 UAH. inclusive it is possible to carry on gross expenses;
• over 52 000 UAH. increase balance cost of the group which object was otremontirovan, or balance cost of otremontiyorovanny object of group 1.
The same rule concerns also the expenses connected with charge of a salary and insurance fees for it to persons, the occupied repair of equipment by economic way. That is the sum of a salary of repairmen and insurance fees can join in structure of gross expenses only within a repair limit. Expenses on zarplatu, exceeding such limit, belong on increase in balance cost of sootvetstvuyuyoshchy group of fixed assets of equipment and podlezhat further amortization (GNAU letter from 05.03.08 of No. 4284/7/15-0317).
Spare parts and other TMTs which will be used for equipment repair, not uchastvuyut in calculation of a gain (decrease) of balance cost of stocks which is carried out soyoglasno by item 5.9 of the Law on profit (GNAU letter from 29.01.07 of No. 1564/7/15-0217). Cost of tayoky TMTs will be included in structure gross rasxodov upon their use during repair, but within a repair limit. And here TMTs stoiyomost over a limit belongs on uvelicheyony balance cost of equipment and is subject to further amortization.
If at TMTs acquisition nevertheless were in gross expenses and participated in calculation of a gain of a decrease of stocks, after use for equipment repair their cost should be reflected in column 4 of table 1 of the K1/1 appendix to a deklayoratsiya on the profits tax (as stocks, isyopolzovanny not in economic activity). It will allow the enterprise to avoid a zadvoyeniye of gross expenses.
Accounting
Unlike tax, for accounting ucheta nature of repair of equipment, that is its influence on increase in benefits from an isyopolzovaniye of the repaired object matters.
Reflection order in the accounting of expenses for repair reguliruetsya P (C) BU 7 "Fixed assets" (item 14 and 15) and Methodical recommendations about the bukhyogaltersky accounting of fixed assets, utverzhdenyony the order of the Ministry of Finance from 30.09.03 of No. 561).
So, if as a result of equipment repair uvelichatsya future economic benefits pervonayochalno expected from its use, in the account it is necessary to increase initial cost of repaired equipment by the sum of the suffered expenses. Examples of such repair are updating, an additional equipment, the modernization of object directed on extension of term of poyolezny use or increase in its proyoizvodstvenny capacity, and also introduction of more effective engineering procedure which will allow to reduce originally otseyonenny production expenses.
If repair is carried out with a view of an object podderyozhaniye in working condition for a polucheyoniya of originally certain economic benefits, costs of repair join in structure of expenses of the reporting period. It can be, for example, replacement of the worn-out or broken details.
(Whether privedet it to a kuvelicheniye of future ekonomichesyoky benefits) accepts the decision on nature of the executed repair the head a predpriyayotiya on the basis of the conclusion of the corresponding experts – the engineer, the technician, mechanics, etc. Depending on this decision the incurred expenses are reflected in accounting either as capital, or as expenses of the current period.
At an economic way of repair of an expense are considered on each object and are reflected on the debit of accounts of expenses depending on a nayoznacheniye of the fixed repaired assets.
Expenses on maintenance consider, as pravilo, under such articles:
• compensation of the workers occupied with repair;
• cost of spare parts, repair materialov and other stocks used during repair, including cost of the combustive-lubricating materials spent for repair and about skating rinks of cars after it;
• an other expenses (cost of overalls, MBP, insurance fees for social actions, cost of services of own workshops on remontu agricultural machinery, etc.).
Such order of reflection of the specified expenses rasprostranyaetsya both on own, and on arenyodovanny fixed assets.
It agrees P (C) BU 16 expenses on maintenance join in structure:
• all-production costs – at repair of production fixed assets (Dt 91);
• administrative expenses – at repair of fixed assets of an all-economic naznayocheniye (Dt 92);
• distribution costs – at repair of the fixed assets connected with sale of production (Dt 93);
• other operating expenses – at repair of the fixed assets used in the social sphere, and also for researches and development (Dt 94).
Expenses on the repair, recognized capital, are reflected on account 15 debit Capital inyovestitsiya:
• on subaccount 152 – at repair of own equipment;
• on subaccount 153 – at repair of the rented equipment.
After the completion of repair on the basis of the act of acceptance of the repaired and rekonstruiyorovanny (modernized) objects poneyosenny expenses belong on increase in pervonayochalny cost of the repaired object (Dt 10 – Kt 15).
Accounting of repair of the fixed assets which are carried out in the contract way, is conducted similar to maintenance by economic way. Costs of such repair join in the debit of account accounts – 91, 92, 93, 94 or 152 (153) – according to the item of expenditure Cost of services of the foreign organizations on repair of fixed assets.
Example 1
The agricultural enterprise which is a platelyyoshchik of the profits tax, carried out in the hozyayyostvenny way maintenance of the tractor used in plant growing. Expenses are made within 10 %-nogo of a repair limit.
The accounting of the executed operations will be such:
Table 1 (UAH.)
Example 2
The agricultural enterprise signed the contract with car repair shop on lorry repair (engine replacement). Cost of repair work made 3 600 UAH (including the VAT – 600 UAH.). For repair the predyopriyaty transferred to HUNDRED spare parts for the sum of 1 900 UAH.
According to the conclusions of experts, in rezultate replacements of the engine the car capacity that led to increase in the economic benefits which are originally expected from use of the truck increased. The rest of a repair limit – 2 500 UAH.
In the account the specified operations are reflected as follows:
Tablica2 (UAH.)
On newspaper materials Balans-Agro.