How to account for fixed assets in the year. How to bring together the write-off of fixed assets in accounting and tax accounting? Thus, additional costs include

From January 1, 2016, changes on the limit on the value of fixed assets and intangible assets in tax accounting came into force.

Since 2016, the limit for the value of fixed assets and intangible assets in tax accounting has become 100 thousand rubles.

In accounting, the cost limit remains 40 thousand rubles. There are tax differences.

Is it possible to set a cost limit of 100 thousand rubles in accounting as well?

After considering the issue, we came to the following conclusion:

If the relevant amendments were not made to PBU 6/01 before January 1, 2016, then from 2016 the organization does not have the right to increase the limit on the value of fixed assets in accounting to 100,000 rubles.

Rationale for the conclusion:

Indeed, from January 1, 2016, the changes made to paragraph 1 of Art. 256 and paragraph 1 of Art. 257 of the Tax Code of the Russian Federation by the Federal Law of June 8, 2015 N 150-FZ (hereinafter - Law N 150-FZ).
The new version of these norms establishes that property with a useful life of more than 12 months and an initial cost of more than 100,000 rubles is recognized as depreciable property for profit tax purposes, and fixed assets are understood to be a part of property used as means of labor for the production and sale of goods (performance works, provision of services) or to manage an organization with an initial cost of more than 100,000 rubles.

Note:

From paragraph 3 of Art. 257 of the Tax Code of the Russian Federation it follows that no cost criteria have been established for intangible assets at present. There are no changes or amendments to this rule, the entry into force of which was planned from January 1, 2016.
Note that, as follows from part 7 of Art. 5 of Law N 150-FZ, the norms of tax legislation do not provide for the right of the taxpayer to apply to the property acquired in 2016 the cost criterion in force until January 1, 2016, and vice versa, there is no need to exclude objects acquired and depreciated before this date from the depreciable property.

Thus, in tax accounting, from January 1, 2016, the cost criterion, the observance of which is necessary for the recognition of property as depreciable, increases from 40,000 rubles to 100,000 rubles.
No such amendments were made to the legislative acts of accounting. It is possible that the necessary changes will appear a little later, while paragraph 1, clause 5 of PBU 6/01 "Accounting for fixed assets" (hereinafter referred to as PBU 6/01) continues to be valid in the following edition: "Assets in respect of which the conditions provided for in paragraph .4 of this Regulation, and costing within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. "

Thus, today, property that meets all the criteria of a fixed asset (clause 4 PBU 6/01) can be reflected in accounting as part of the inventory only if its value does not exceed 40,000 rubles. If the value of such an asset is in the range from 40,000 to 100,000 rubles, it must be taken into account as part of fixed assets. Regulations that allow the organization not to comply with these rules do not contain regulatory legal acts of accounting.

So, from p.p. 4 and 7 PBU 1/2008 "Accounting policy of the organization" it follows that the organization can independently establish and fix in the accounting policy the considered cost criterion only if it is a question of choosing the methods of asset valuation allowed by the accounting legislation. In this case, paragraph 5 of PBU 6/01 does not provide the organization with any right to choose.

Thus, if the relevant amendments were not made to PBU 6/01 before January 1, 2016, then from 2016 the organization does not have the right to increase the limit on the value of fixed assets in accounting to 100,000 rubles.

Otherwise, the organization may be held liable for tax liability for incorrect reflection on the accounts and in the financial statements of material assets (Article 120 of the Tax Code of the Russian Federation). In addition, Art. 15.11 of the Code of Administrative Offenses of the Russian Federation provides for bringing to administrative responsibility for the distortion of any article (line) of the form of financial statements by at least 10%.

Note:

Igor Sukharev, Head of the Department of Methodology of Accounting and Reporting of the Ministry of Finance of Russia, regarding the future limit of fixed assets in accounting, noted the following * (1): "Now the limit for classifying property as fixed assets in accounting is 40,000 rubles (clause 5 of PBU 6 /01).The question is raised about waiving the limit altogether for accounting purposes. At the same time, the remaining criteria for classifying property as fixed assets will remain the same: the object must be intended for the production of products (performance of works, provision of services), its service life is more than 12 months, the property must not be intended for resale and capable of making a profit. The issue is still under consideration, so it is difficult to say whether such changes will be adopted and in what time frame."

Source: http://www.garant.ru/

(as amended by Federal Law No. 117-FZ dated July 3, 2016). Depreciable fixed assets will be considered property worth more than 100 thousand rubles.
The new rules apply to fixed assets put into operation after January 1, 2016.

Information

Starting from January 2016, low-value fixed assets are reflected in accounting and tax accounting in different ways.

In tax accounting, a new version of clause 1 of the Tax Code of the Russian Federation is applied, according to which fixed assets are recognized as labor instruments with an initial cost of over 100 thousand rubles. Accordingly, cheaper objects do not belong to fixed assets, and their cost is written off to current expenses. This distinction applies to property that was put into operation on January 1, 2016 and later.

Accounting rules allow reflecting fixed assets, the initial cost of which does not exceed the established limit, as part of inventories. The limit is 40 thousand rubles. (clause 5 PBU 6/01 “Accounting for fixed assets”). This means that objects up to 40 thousand rubles. can be taken into account in one of two ways: either as fixed assets or as inventories. As for the property worth 40 thousand rubles. and more, then there is no choice for him - in any case, it is reflected as a fixed asset.

How are the rules for accounting for fixed assets,
operating in NU and BU
since 2016

The initial cost of the object	How to reflect in tax accounting	How to reflect in accounting
up to 40,000 rubles		The organization has the right to choose one of two ways: Include in the inventory and write off to current expenses during commissioning;
from 40 000 rub. up to 100,000 rubles inclusive	write off to operating expenses during commissioning	include in fixed assets and depreciate
over 100,000 rubles.	include in fixed assets and depreciate	include in fixed assets and depreciate

When do temporary differences appear?

For each object that is reflected differently in accounting than in tax accounting, it is necessary to show the difference. Such a requirement is established in PBU 18/02 “Accounting for corporate income tax settlements”.

In this case, the difference will be temporary, because at the end of the useful life, the initial cost of the object will be written off both in NU and in BU. Consequently, the discrepancies between both types of accounting will eventually be reduced to zero.

This applies to all, without exception, fixed assets, the initial cost of which falls in the range of 40 thousand rubles. up to 100 thousand rubles. inclusive. Also, temporary differences appear if in the accounting of the company objects worth less than 40 thousand rubles. reflected in property, plant and equipment, and not in the inventory.

What wiring needs to be created

Since when reflecting a low-value fixed asset in tax accounting, the initial cost is written off immediately, and in accounting gradually through depreciation, the “tax” profit is less than the “accounting” one. Therefore, the temporary difference is taxable.
Arises deferred tax liability (IT), which is shown in the debit of account 68 and the credit of account 77. The amount of IT is equal to the taxable temporary difference multiplied by the income tax rate (20%).

When calculating monthly depreciation, on the contrary, the “tax” profit exceeds the “accounting” one, because depreciation deductions are made in accounting, but they are not in NU. This creates a temporary difference that is deductible.
She begets deferred tax asset (ITA), which is shown in the debit of account 09 and the credit of account 68. The amount of IT is equal to the deductible temporary difference multiplied by the income tax rate.

Example 1

In February 2016, a trade organization acquired a fixed asset with an initial cost of 86,400 rubles. and a useful life of 4 years (which is 48 months). In the same month, the object was taken into account and put into operation.

In accounting, the object is reflected as a fixed asset. According to the accounting policy for accounting purposes, the straight-line method of depreciation is used. The accountant determined that the annual depreciation rate is 25% (100%: 4 years). Accordingly, the annual depreciation amount is 21,600 rubles (86,400 rubles x 25%), and the monthly amount is 1,800 rubles (21,600 rubles: 12 months).

DEBIT 01 CREDIT 08- 86 400 rubles. - the main asset is taken into account.

In tax accounting, the initial cost is fully written off as current expenses. As a result, a taxable temporary difference in the amount of RUB 86,400 was created.

The accountant made the posting:
DEBIT 68 CREDIT 77
- 17,280 rubles (86,400 x 20%) - IT (Deferred Tax Liability) is reflected.

In the period from March 2016 to February 2020 (48 months in total), the accountant calculates depreciation on a monthly basis and makes the following entry:
DEBIT 44 CREDIT 02
- 1 800 rubles. - depreciation charged.

This results in a deductible temporary difference of RUB 1,800.

DEBIT 77 CREDIT 68
- 360 rubles (1,800 rubles x 20%) - IT is repaid.

At the end of its useful life, it is fully redeemed.

Early disposal of an object

It is possible that the company will sell or liquidate the fixed assets before the end of its useful life. In this case, both taxable and temporary differences will remain partially outstanding. In such a situation, the deferred tax liability and deferred tax asset should be written off to account 99.

Example 2

In February 2016, a trade organization acquired a fixed asset with an initial cost of 90,000 rubles. and a useful life of 2 years (which is 24 months). In February 2016, the facility was taken into account and put into operation.

In accounting, the object is reflected as a fixed asset. According to the accounting policy for accounting purposes, the straight-line method of depreciation is used. The accountant determined that the annual depreciation rate is 50% (100%: 2 years). Accordingly, the annual amount of depreciation is 45,000 rubles. (90,000 rubles x 50%), and monthly - 3,750 rubles (45,000 rubles: 12 months).
In June 2016, the property was sold.

In February 2016, the accountant made a posting:
DEBIT 01 CREDIT 08
- 90,000 rubles. - the main asset is taken into account.

In tax accounting, the initial cost is fully written off as current expenses. As a result, a taxable temporary difference in the amount of RUB 90,000 was created.
The accountant made the posting:
DEBIT 68 CREDIT 77
- 18,000 rubles. (90,000 x 20%) - IT (Deferred Tax Liability) is reflected.

In the period from March to May 2016 (3 months in total), the accountant calculates depreciation on a monthly basis and makes the following posting:
DEBIT 44 CREDIT 02
- 3 750 rubles. - depreciation charged.

This creates a deductible temporary difference of RUB 3,750.
In this regard, monthly posting is done:
DEBIT 77 CREDIT 68
- 750 rubles (3,750 rubles x 20%) - IT is repaid.

At the time of the sale of the object, the value of the IT has reached 15,750 rubles.
(18,000 rubles - (750 rubles x 3 months)). The accountant made the posting:
DEBIT 77 CREDIT 99
- 15 750 rubles. - written off IT

Since 2016, the minimum amount of value has been increased, which allows you to classify property as fixed assets in tax accounting. At the same time, in accounting, the value of this indicator remained the same. As a result, low-cost objects in NU and BU are now reflected differently, and this causes when applying PBU 18/02 (see “How to put into practice PBU 18/02 “Accounting for organizations””). In this article, we will explain how to account for temporary differences, as well as deferred tax liabilities and assets.

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Introductory information

Starting from January 2016, low-value fixed assets are reflected in accounting and tax accounting in different ways.

In tax accounting, a new version of paragraph 1 of article 257 of the Tax Code of the Russian Federation is applied, according to which labor instruments with an initial value of more than 100 thousand rubles are recognized as fixed assets. Accordingly, cheaper objects do not belong to fixed assets, and their cost is written off as current expenses. Recall that this distinction applies to property that was put into operation on January 1, 2016 and later (see “Changes to the Tax Code of the Russian Federation: the cost of depreciable property and fixed assets has been increased, and a new revenue limit has been introduced to pay quarterly advances on income tax ").

Accounting rules allow reflecting fixed assets, the initial cost of which does not exceed the limit, as part of inventories. The limit is 40 thousand rubles (clause 5 PBU 6/01 "Accounting for fixed assets"). This means that objects up to 40 thousand rubles can be taken into account in one of two ways: either as fixed assets or as inventories. As for property worth 40 thousand rubles or more, there is no choice for him - in any case, it is reflected as a fixed asset.

For clarity, we have compared in the table the rules according to which, from 2016, fixed assets should be taken into account in tax and accounting.

How do the rules for accounting for fixed assets in force in NU and BU compare

The initial cost of the object	How to reflect in tax accounting	How to reflect in accounting
up to 40,000 rubles		The organization has the right to choose one of two ways: Include in the inventory and write off to current expenses during commissioning;
from 40 000 rub. up to 100,000 rubles inclusive	write off to operating expenses during commissioning	include in fixed assets and depreciate
over 100,000 rubles.	include in fixed assets and depreciate	include in fixed assets and depreciate

When do temporary differences appear?

For each object that is reflected differently in accounting than in tax accounting, it is necessary to show the difference. Such a requirement is established in PBU 18/02 “Accounting for corporate income tax settlements”.

In this case, the difference will be temporary, because at the end of the useful life, the initial cost of the object will be written off both in NU and in BU. Consequently, the discrepancies between both types of accounting will eventually be reduced to zero (for more details, see the article “How to apply PBU 18/02 “Accounting for corporate income tax calculations” in practice”).

This applies to all, without exception, fixed assets, the initial cost of which falls in the range from 40 thousand rubles to 100 thousand rubles inclusive. Also, temporary differences appear if in the accounting of the company, objects worth less than 40 thousand rubles are reflected in fixed assets, and not in the inventory.

What wiring needs to be created

Since when reflecting a low-value fixed asset in tax accounting, the initial cost is written off immediately, and in accounting gradually through depreciation, the “tax” profit is less than the “accounting” one. Therefore, the temporary difference is taxable. There is a deferred tax liability (IT), which is shown in the debit of account 68 and account 77. The amount of IT is equal to the taxable temporary difference multiplied by the income tax rate (20%).

When calculating monthly depreciation, on the contrary, the “tax” profit exceeds the “accounting” one, because depreciation deductions are made in accounting, but they are not in NU. This creates a temporary difference that is deductible. It generates a deferred tax asset (ITA), which is shown on the debit of account 09 and the credit of account 68. The amount of IT is equal to the deductible temporary difference multiplied by the income tax rate.

Example 1

In February 2016, a trade organization acquired a fixed asset with an initial cost of 86,400 rubles. and a useful life of 4 years (which is 48 months). In the same month, the object was taken into account and put into operation.

In accounting, the object is reflected as a fixed asset. According to the accounting for accounting purposes, the straight-line method of depreciation is used. The accountant determined that the annual depreciation rate is 25% (100%: 4 years). Accordingly, the annual depreciation amount is 21,600 rubles (86,400 rubles x 25%), and the monthly amount is 1,800 rubles (21,600 rubles: 12 months).

DEBIT 01 CREDIT 60
- 86 400 rubles. - the main asset is taken into account.

In tax accounting, the initial cost is fully written off as current expenses. As a result, a taxable temporary difference in the amount of RUB 86,400 was created.

The accountant made the posting:
DEBIT 68 CREDIT 77
- 17,280 rubles (86,400 x 20%) - IT is reflected.

In the period from March 2016 to February 2020 (48 months in total), the accountant calculates depreciation on a monthly basis and makes the following entry:
DEBIT 44 CREDIT 02
- 1 800 rubles. - depreciation charged.

This results in a deductible temporary difference of RUB 1,800. In this regard, monthly posting is done:
DEBIT 09 CREDIT 68
- 360 rubles (1,800 rubles x 20%) - IT is reflected.

At the end of the useful life, the total value of SHE reaches 17,280 rubles. (360 rubles x 48 months). This value is equal to the value of IT, reflected when the facility was put into operation. The accountant makes the posting:
DEBIT 77 CREDIT 09
- 17,280 rubles. — ONO and SHE are repaid.

Early disposal of an object

It is possible that the company will sell or liquidate the fixed assets before the end of its useful life. In this case, both taxable and temporary differences will remain partially outstanding. In such a situation, the deferred tax liability and deferred tax asset should be written off to account 91.

Example 2

In February 2016, a trade organization acquired a fixed asset with an initial cost of 90,000 rubles. and a useful life of 2 years (which is 24 months). In February 2016, the facility was taken into account and put into operation.

In accounting, the object is reflected as a fixed asset. According to the accounting policy for accounting purposes, the straight-line method of depreciation is used. The accountant determined that the annual depreciation rate is 50% (100%: 2 years). Accordingly, the annual amount of depreciation is 45,000 rubles. (90,000 rubles x 50%), and monthly - 3,750 rubles (45,000 rubles: 12 months).
In June 2016, the property was sold.

In February 2016, the accountant made a posting:
DEBIT 01 CREDIT 60
- 90,000 rubles. - the main asset is taken into account.

In tax accounting, the initial cost is fully written off as current expenses. As a result, a taxable temporary difference in the amount of RUB 90,000 was created. The accountant made the posting:
DEBIT 68 CREDIT 77
- 18,000 rubles. (90,000 x 20%) - IT is reflected.

In the period from March to May 2016 (3 months in total), the accountant calculates depreciation on a monthly basis and makes the following posting:
DEBIT 44 CREDIT 02
- 3 750 rubles. - depreciation charged.

This creates a deductible temporary difference of RUB 3,750. In this regard, monthly posting is done:
DEBIT 09 CREDIT 68
- 750 rubles (3,750 rubles x 20%) - IT is reflected.

At the time of the sale of the object, the total value of the IT has reached 2,250 rubles. (750 rubles x 3 months). The accountant made the entries:
DEBIT 77 CREDIT 91
- 18,000 rubles. — decommissioned SHE;
DEBIT 91 CREDIT 09
- 2 250 rubles. - written off IT.

Accounting for fixed assets under the simplified tax system in 2019 (with the object “income minus expenses”) did not change compared to 2018.

USN: cost of fixed assets

For tax purposes, an object is recognized as a fixed asset (clause 4 of article 346.16, clause 1 of article 256 of the Tax Code of the Russian Federation):

• to which the right of ownership has passed to the simplistic;
• which is used to generate income;
• the useful life of which exceeds 12 months;
• the cost of acquiring (obtaining) which exceeds 100,000 rubles.

Writing off the cost of fixed assets as expenses under the simplified tax system

Recall that the cost of acquiring a fixed asset reduces the tax base for the object “income minus expenses” in equal parts at the end of each quarter until the end of the current calendar year (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation). That is, the cost of fixed assets is deducted from the simplified people into expenses not through the depreciation mechanism, as is the case with general regimes.

Fixed assets in accounting

For accounting purposes, a fixed asset is recognized as property that is used to generate income, serves the organization for more than a year and costs more than 40,000 rubles.

It must be borne in mind that for accounting purposes, depreciation of fixed assets is charged in the manner prescribed by PBU 6/01. At the same time, companies entitled to may apply a special (simplified) procedure for calculating depreciation (paragraph 19 of PBU 6/01):

• such organizations can charge the annual depreciation amount at a time as of December 31 of the reporting year or for periods determined by the organization itself;
• they can accrue depreciation of production and household inventory at a time in the amount of the initial cost when accepting fixed assets for accounting.

In tax accounting, property that is used in the economic activity of the company (not consumed as raw materials and not sold as goods) is recognized as a fixed asset. Its useful life must be more than 12 months (clause 1, article 256, clause 1, article 257 of the Tax Code of the Russian Federation). Now I will tell you what will change from the new year.

tax accounting

Since 2016, a new limit on the value of fixed assets has been in effect in tax accounting. Fixed assets will be considered property worth more than 100,000 rubles (Federal Law of June 8, 2015 No. 150-FZ). Items that cost $100,000 or less are considered materials. Thus, with the adoption of the new law, companies will be able to take into account more costs at a time in the current period. These innovations improve the situation of organizations, because income tax payers depreciate fixed assets, and "simplifiers" write them off in stages during the reporting year.

There is only one difference between accounting and tax accounting in the formation of the initial cost of fixed assets. In accounting, it includes interest on a loan raised for the acquisition of fixed assets, recognized as an investment asset (clause 7 of PBU 15/2008). Otherwise, the initial cost is formed in the same way (clause 8 PBU 6/01, clause 1 article 257 of the Tax Code of the Russian Federation).

Let me remind you that the initial cost of fixed assets is included in expenses through depreciation charges (clause 3, clause 2, article 253 of the Tax Code of the Russian Federation).

VAT can be deducted only on those fixed assets that will be used for taxable transactions. Input VAT is deductible for any quarter in which three conditions are met (clauses 2, 6 of article 171, clauses 1, 1.1, 5 of article 172 of the Tax Code of the Russian Federation): the invoice was received from the supplier (contractor ); the purchased OS object or goods (works, services) purchased for its creation are taken into account; three years have elapsed after registration.

VAT on fixed assets that will be used only in tax-free transactions is included in their value in both accounting and tax accounting (clause 8 PBU 6/01, clause 2 article 170, clause 1 article 257 of the Tax Code of the Russian Federation ). If fixed assets will also participate in transactions subject to VAT, then it is necessary to divide the tax into deductible and included in the cost of objects.

Accounting

Now I’ll tell you a little about OS accounting, although it will not change from next year. The procedure for these operations is regulated by two main documents: Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by the Order of the Ministry of Finance dated March 30, 2001 No. 26n; Guidelines for the accounting of fixed assets, approved by the Order of the Ministry of Finance dated October 13, 2003 No. 91n.

In accounting, the cost criterion for fixed assets of the company is set by themselves in the accounting policy. In this case, the limit cannot be more than 40,000 rubles. That is, this indicator can, for example, be 30,000 rubles (paragraph 4, paragraph 5 of PBU 6/01 “Accounting for fixed assets”). Property that does not meet all these requirements is not included in fixed assets and is not depreciated. Its cost is reflected in the costs in accounting when it is transferred to operation.

Fixed assets are accepted for accounting at historical cost. The initial cost of fixed assets is the sum of the organization's actual costs for their acquisition, construction and manufacture, minus VAT and other reimbursable taxes.

When calculating the actual cost, general business and other similar expenses are not taken into account, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

The indicated costs that form the initial cost are reflected in the accounting records in the debit of account 08 “Investments in non-current assets”, subaccount 08-4 “Acquisition of fixed assets”, in correspondence with the credit of account 60 “Settlements with suppliers and contractors” (Instructions for use Chart of Accounts for Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of October 31, 2000 No. 94n).

The acceptance of fixed assets for accounting is reflected by an entry in the debit of account 01 “Fixed assets” in correspondence with the credit of account 08, subaccount 08-4.

In accounting, fixed assets recorded on account 01 or 03 are depreciated.

Through depreciation, the entire initial cost of property classified as depreciable is written off (clauses 8 and 17 of PBU 6/01).

Depreciation on fixed assets in accounting is charged from the 1st day of the month following the month in which the object was accepted for accounting (clause 21 PBU 6/01) and until its cost is fully repaid, or until The OS will not be decommissioned. Its accrual ends on the 1st day of the month after the full repayment of the value of this object, or its deregistration (clause 22 PBU 6/01 "Accounting for fixed assets"). During the useful life of fixed assets, depreciation is not suspended. Exception - cases of transfer of a fixed asset for conservation for a period of more than
three months, as well as a recovery period lasting more than 12 months (clause 23 PBU 6/01).

In January 2016, the organization purchased equipment belonging to the 4th depreciation group, worth 59,000 rubles (including VAT - 9,000 rubles).

In the same month, the equipment was put into operation.

The useful life is set to 65 months. The depreciation rate is 1.5385 percent (1/65). Depreciation in fixed asset accounting will be accrued starting from February 2016.

The initial cost of the fixed asset will be 50,000 rubles. (59,000 - 9,000).

The monthly amount of accounting depreciation starting from February 2016 is 769.25 rubles (50,000 rubles x 1.5385%).

In tax accounting in January 2016, the entire cost of equipment in the amount of 50,000 rubles will be taken into account.

There will be no expenses in the organization's accounting in January 2016, and the entire cost of equipment will be written off in tax accounting.

According to paragraphs 12, 15 of the Accounting Regulation “Accounting for corporate income tax settlements” PBU 18/02, approved by Order of the Ministry of Finance dated November 19, 2002 No. 114n, a taxable temporary difference and a corresponding deferred tax liability arise in accounting, which is reflected at Credit of account 77 "Deferred tax liabilities" in correspondence with Debit of account 68 "Calculations on taxes and fees".

Further, in accordance with paragraph 18 of PBU 18/02, as depreciation is accrued, the resulting NVR and the corresponding IT are reduced, since the amount of monthly depreciation is recognized in accounting, and there will be no expenses in tax accounting.

That is, on the last day of each month, IT decreases, which is reflected in the entry on the debit of account 77 and the credit of account 68 (Instructions for the application of the Chart of Accounts).

The journal entries will be as follows:

DEBIT 01 "Fixed assets" CREDIT 08 "Investments in non-current assets"
- 50,000 rubles - the OS object is accepted for accounting. The primary document is an act of acceptance and transfer;

DEBIT 77 CREDIT 68 sub-account "Calculations for income tax"
– 10,000 rubles
- IT is formed
(50,000 x 20%), the primary document is an accounting statement-calculation.

Every month, starting from February 2016, during the period of using the OS (65 months), you need to make the following entries:

DEBIT 20 (26, 44, etc.) CREDIT 02 "Depreciation of fixed assets"
- 769 rubles 25 kopecks - depreciation was accrued for the fixed assets object, the primary document is an accounting statement-calculation;

DEBIT 77 "Deferred tax liability" CREDIT 68 sub-account "Calculations for income tax".
- 153 rubles 85 kopecks - reduced IT (765 rubles. 25 kopecks X 20%).

As a result of these operations, the balance on account 77 will be equal to zero, which confirms the correctness of the calculations and the application of PBU 18/02.

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