New pbu 6 fixed assets. Accounting for fixed assets. Ministry of Finance of the Russian Federation

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Judicial practice and legislation - Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (as amended on May 16, 2016) On approval of the Accounting Regulation "Accounting for fixed assets" PBU 6/01

Investments in fixed assets do not include the costs of acquiring non-financial assets worth no more than 40 thousand rubles per unit, if they are not reflected in accounting as fixed assets (in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (registered by the Ministry of Justice of Russia on April 28, 2001 N 2689)).

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I. General provisions

2. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

3. This Regulation does not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or to be installed, which are in transit;

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;

b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.

Fixed assets also include: capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets; land plots, objects of nature management (water, subsoil and other natural resources).

Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments in material assets.

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If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting at their original cost.

8. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs of acquiring, constructing and manufacturing fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

amounts paid to organizations for the implementation of work under a construction contract and other contracts;

amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

customs duties and customs fees;

non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

other costs directly related to the acquisition, construction and manufacture of fixed assets.

Not included in the actual costs for the acquisition, construction or manufacture of fixed assets, general business and other similar expenses, except when they are directly related to the acquisition, construction or manufacture of fixed assets.

9. The initial cost of fixed assets contributed to the authorized (share) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.

12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation.

13. Capital investments in perennial plantings, for radical land improvement are included in fixed assets annually in the amount of costs related to the areas accepted for operation in the reporting year, regardless of the date of completion of the entire complex of works.

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other accounting regulations (standards). A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost.

When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) value.

Revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately.

The amount of depreciation of the fixed asset as a result of the revaluation is charged to the financial result account as other expenses. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the account of retained earnings (uncovered loss). The amount charged to the retained earnings account (uncovered loss) must be disclosed in the organization's financial statements.

When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. Excluded. - Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.

For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.

Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in paragraph 19 of this Regulation.

For objects of the housing stock, which are included in the composition of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.

Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections, etc.).

18. Depreciation of fixed assets is charged in one of the following ways:

linear way;

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life;

method of writing off the cost in proportion to the volume of products (works).

The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

19. The annual amount of depreciation charges is determined:

with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;

with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization;

when the method of writing off the cost by the sum of the numbers of years of the useful life - based on the original cost or (current (replacement) value (in the event of a revaluation) of the fixed asset and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object, and in the denominator - the sum of the numbers of years of the useful life of the object.

During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.

For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly over the period of the organization's operation in the reporting year.

With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.

20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

The useful life of an item of fixed assets is determined based on:

the expected life of this facility in accordance with the expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

regulatory and other restrictions on the use of this object (for example, the lease term).

In cases of improvement (increase) of the initially adopted normative indicators of the functioning of an item of fixed assets as a result of the reconstruction or modernization, the organization reviews the useful life of this item.

21. The accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting, and is carried out until the cost of this object is fully paid off or this object is written off from accounting.

22. The accrual of depreciation charges on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object or write-off of this object from accounting.

23. During the useful life of an object of fixed assets, the accrual of depreciation deductions is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.

24. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting of the reporting period to which it relates.

25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

IV. Recovery of fixed assets

26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.

27. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an object of fixed assets after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, power, quality of use, etc.) of the object are improved (increased) fixed assets.

28. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.

Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases.

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from write-off of fixed assets from accounting shall be credited to the profit and loss account as other income and expenses.

VI. Disclosure of information in financial statements

32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);

on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;

on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

on the terms of useful life of fixed assets adopted by the organization (by main groups);

about objects of fixed assets, the cost of which is not redeemed;

on fixed assets provided and received under a lease agreement;

about the objects of fixed assets accounted for as part of profitable investments in tangible assets;

on methods of calculating depreciation charges for certain groups of fixed assets;

on real estate objects accepted for operation and actually used, which are in the process of state registration.

6/01 (Accounting for fixed assets)

According to the basic law on accounting No. 402-FZ dated 06.12.2011, until the approval of federal standards, we apply the provisions on accounting. In the future - the adoption of the federal standard "Fixed Assets" as part of the reform of accounting with IFRS. Now, for accountants, the main document regulating the accounting procedure for fixed assets remains PBU 6/01 in the latest edition of 2019.

The structure of the latest version of PBU 6/01 in 2019 for accounting for fixed assets

PBU 6/01 is the main regulatory document, which was approved by order of the Ministry of Finance No. 26n dated 30.03.2001. Since 2017, there have been changes in terms of accounting for fixed assets - a new All-Russian classifier of fixed assets OK 013 - 2014 (SNA 2008) has been introduced. However, the innovations introduced did not affect RAS 6/01, and in 2019 the latest version No. 8, approved on May 16, 2016, is in force.

Consider the main provisions of PBU 6/01 in the latest edition, which for your convenience we will present in the form of a table.

Description of sections PBU 6/01	Brief description of the section
I. General provisions	Conditions for the application of RAS, criteria for fixed assets, accounting units
II. Valuation of fixed assets	We form the initial cost, conditions for revaluation / markdown
III. Depreciation of fixed assets	Conditions for calculating depreciation, methods and procedure for calculating depreciation
IV. Recovery of fixed assets	How we allocate costs depending on repair, reconstruction and modernization
V. Disposal of property, plant and equipment	Disposal conditions, and how we reflect income and expenses
VI. Disclosure of information in financial statements	Significant aspects to be disclosed in the financial statements

Full text of PBU 6/01 "Accounting for fixed assets"

Below we have given the full text of the latest edition of the accounting regulation (PBU) “Accounting for Fixed Assets” with comments by experts from the Russian Tax Courier magazine. It is this document that in 2019 is guided by an accountant for accounting for fixed assets.

POSITION
accounting "Accounting for fixed assets" PBU 6/01

I. General provisions

1. This Regulation establishes the rules for the formation of information on fixed assets of an organization in accounting. An organization is hereinafter understood as a legal entity under the laws of the Russian Federation (with the exception of credit institutions and state (municipal) institutions) (paragraph as amended, put into effect on January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n, - see. previous edition).

2. The item was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n. - See the previous edition.

3. This Regulation does not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
items handed over for installation or to be installed, which are in transit;
capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

b) the object is intended to be used for a long time, i.e. a term lasting more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future. A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including entrepreneurial activities carried out in accordance with the legislation of the Russian Federation), for the management needs of a non-profit organization, and also if the conditions established in subparagraphs "b" and "c" of this paragraph are met. The useful life is the period during which the use of an item of fixed assets brings economic benefits (income) of the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.
(Clause 4 as amended, put into effect starting with the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n - see the previous version)

Fixed assets intended solely to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as profitable investments in material assets (the paragraph was additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n).

Assets in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value 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. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n; as amended, put into effect with the accounting statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n, - see the previous edition).

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory object see previous edition).

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting at their original cost.

8. The initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, excluding value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs of acquiring, constructing and manufacturing fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a usable condition . previous edition);
amounts paid to organizations for the implementation of work under a construction contract and other contracts;
amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
The paragraph was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n - see the previous edition;
customs duties and customs fees (the paragraph was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n - see the previous edition);
non-refundable taxes, state duty paid in connection with the acquisition of fixed assets (the paragraph was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n - see the previous edition);
remuneration paid to an intermediary organization through which an object of fixed assets was acquired;
other costs directly related to the acquisition, construction and manufacture of fixed assets (paragraph in the wording put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n, see the previous version).

The paragraph has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 No. 156n. - See the previous edition.

8.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may determine the initial cost of fixed assets:

a) when they are purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);

b) during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets. At the same time, other costs directly related to the acquisition, construction and manufacture of fixed assets are included included in operating expenses in full in the period in which they are incurred.
(The item was additionally included from June 20, 2016 by order of the Ministry of Finance of Russia dated May 16, 2016 No. 64n)

10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets (the clause was supplemented starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n - see the previous edition).

12. The initial cost of fixed assets accepted for accounting in accordance with paragraphs 9, 10 and 11 is determined in relation to the procedure given in paragraph 8 of these Regulations (paragraph as amended, put into effect starting with the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n, - see the previous edition).

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by these and other accounting regulations (standards) (paragraph as amended by the order of the Ministry of Finance of Russia dated 24 December 2010 No. 186n, - see the previous edition).

A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets No. 45n, - see the previous edition).

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost year No. 147n; in the version put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n - see the previous version).

The revaluation of an object of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if this object was revalued earlier, and the amount of depreciation accrued for the entire period of use of the object (the paragraph is additionally included, starting with the financial statements of 2002, by order of the Ministry of Finance of Russia dated May 18, 2002 year No. 45n).

The results of the revaluation of fixed assets carried out as of the end of the reporting year are subject to accounting separately (the paragraph is additionally included, starting with the financial statements of 2002, by order of the Ministry of Finance of Russia dated May 18, 2002 No. 45n; in the wording put into effect from the financial statements of 2011 year by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n, - see the previous edition).

The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the financial result as other expenses, is credited to the financial result as other income of Russia dated December 12, 2005 No. 147n; in the version put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n - see the previous edition).

The amount of depreciation of the item of fixed assets as a result of revaluation is included in the financial result as other expenses. The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the financial result as other expenses May 18, 2002 No. 45n; in the version put into effect from the financial statements of 2011 by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n - see the previous edition).

When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. The item has been excluded from the financial statements since 2007 by order of the Ministry of Finance of Russia dated November 27, 2006 No. 156n. - See the previous edition.

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.

For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n).

Depreciation is not charged on fixed assets of non-profit organizations. For them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in paragraph 19 of this Regulation (paragraph as amended, put into effect starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n, - see previous edition).

For housing stock objects that are accounted for as part of income-generating investments in material assets, depreciation is charged in accordance with the generally established procedure (the paragraph is additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n).

Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots; objects of nature management; objects classified as museum objects and museum collections, etc.) order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n, - see the previous edition).

18. Depreciation of fixed assets is charged in one of the following ways:

linear way;
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life;
method of writing off the cost in proportion to the volume of products (works).

The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

The paragraph was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n. - See the previous edition.

19. The annual amount of depreciation charges is determined:

with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;
with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n, - see the previous edition);
when the method of writing off the cost by the sum of numbers of years of the useful life - based on the original cost or (current (replacement) value (in the event of a revaluation) of the fixed asset item and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the item, and in the denominator - the sum of the numbers of years of the useful life of the object.

During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.

An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may:

charge the annual depreciation amount at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization;
charge depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting.

20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

The useful life of an item of fixed assets is determined based on:

the expected life of this facility in accordance with the expected productivity or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this object (for example, the lease term).

21. Accrual of depreciation charges on an object of fixed assets begins on the first day of the month following the month of acceptance of this object for accounting and is carried out until the cost of this object is fully paid off or this object is written off from accounting.

25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

IV. Recovery of fixed assets

26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.

28. The item was excluded starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n. - See the previous edition.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting (paragraph as amended by the order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n, - see the previous edition).

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to crediting to the profit and loss account as other income and expenses , - see the previous edition).

VI. Disclosure of information in financial statements

32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);
on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;
on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);
on the terms of useful life of fixed assets adopted by the organization (by main groups);
about objects of fixed assets, the cost of which is not redeemed;
on fixed assets provided and received under a lease agreement;
on fixed assets accounted for as part of profitable investments in tangible assets (the paragraph was additionally included starting from the financial statements of 2006 by order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n);
on methods of calculating depreciation charges for certain groups of fixed assets;
on real estate objects accepted for operation and actually used, which are in the process of state registration.

I. General provisions

(as amended by the Order of the Ministry of Finance of Russia dated October 25, 2010 No. 132n)

2. Excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 No. 147n.

3. This Regulation does not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;

items handed over for installation or to be installed, which are in transit;

capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

c) the organization does not assume the subsequent resale of this object;

d) the object is capable of bringing economic benefits (income) to the organization in the future.

(clause 4 as amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting at their original cost.

The actual costs of acquiring, constructing and manufacturing fixed assets are:

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

amounts paid to organizations for the implementation of work under a construction contract and other contracts;

amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

paragraph is excluded. - Order of the Ministry of Finance of Russia dated December 12, 2005 N 147n;

customs duties and customs fees;

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

other costs directly related to the acquisition, construction and manufacture of fixed assets.

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

The paragraph is excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 No. 156n.

8.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may determine the initial cost of fixed assets:

a) when they are purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);

b) during their construction (manufacturing) - in the amount paid under construction contracts and other contracts concluded for the purpose of acquiring, constructing and manufacturing fixed assets.

At the same time, other costs directly related to the acquisition, construction and manufacture of an item of fixed assets are included in the cost of ordinary activities in the full amount in the period in which they were incurred.

(Clause 8.1 was introduced by Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation.

(clause 12 as amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other accounting regulations (standards).

(As amended by the Order of the Ministry of Finance of Russia dated May 18, 2002 No. 45n)

15. A commercial organization may not more than once a year (at the end of the reporting year) revalue groups of homogeneous fixed assets at their current (replacement) cost.

(As amended by the Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated May 18, 2002 No. 45n)

The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in accounting separately.

(As amended by the Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the financial result as other expenses, is credited to the financial result as other income.

(As amended by the Order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n)

When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 No. 156n.

III. Depreciation of fixed assets

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 No. 147n)

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

For objects of the housing stock, which are included in the composition of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 No. 147n)

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

18. Depreciation of fixed assets is charged in one of the following ways:

linear way;

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life;

method of writing off the cost in proportion to the volume of products (works). The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group.

The paragraph is excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 No. 147n.

19. The annual amount of depreciation charges is determined:

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.

An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may:

charge the annual depreciation amount at a time as of December 31 of the reporting year or periodically during the reporting year for the periods determined by the organization;

(the paragraph was introduced by Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

charge depreciation of production and household inventory at a time in the amount of the initial cost of objects of such funds when they are accepted for accounting.

(the paragraph was introduced by Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n)

20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

The useful life of an item of fixed assets is determined based on:

the expected life of this facility in accordance with the expected productivity or capacity;

expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;

regulatory and other restrictions on the use of this object (for example, the lease term).

25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

IV. Recovery of fixed assets

26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

28. Excluded. - Order of the Ministry of Finance of Russia dated 12.12.2005 No. 147n.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.

(as amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

(As amended by the Order of the Ministry of Finance of Russia dated December 12, 2005 No. 147n)

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

(as amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

VI. Disclosure of information in financial statements

32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:

o the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;

o the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);

o methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;

on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);

o the terms of useful life of fixed assets adopted by the organization (by main groups);

about objects of fixed assets, the cost of which is not redeemed;

on fixed assets provided and received under a lease agreement;

about the objects of fixed assets accounted for as part of profitable investments in tangible assets;

(the paragraph was introduced by the Order of the Ministry of Finance of Russia dated 12.12.2005 No. 147n)

o methods of calculating depreciation charges for certain groups of fixed assets;

on real estate objects accepted for operation and actually used, which are in the process of state registration.

as amended by the Order of the Ministry of Finance of the Russian Federation of December 24, 2010 No. 186n

I. General provisions

2. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

3. This Regulation does not apply to:

machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
items handed over for installation or to be installed, which are in transit;
capital and financial investments.

4. An asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met:

a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not assume the subsequent resale of this object;
d) the object is capable of bringing economic benefits (income) to the organization in the future.

A non-profit organization accepts an object for accounting as fixed assets if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for management needs non-profit organization, as well as if the conditions established in subparagraphs “b” and “c” of this paragraph are met.
The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using this object.
(clause 4 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

5. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and accessories, working, productive and breeding livestock, perennial plantations, on-farm roads and other relevant facilities.
Fixed assets also include: capital investments for radical land improvement (drainage, irrigation and other land reclamation works); capital investments in leased fixed assets; land plots, objects of nature management (water, subsoil and other natural resources).
Fixed assets intended exclusively to be provided by an organization for a fee for temporary possession and use or for temporary use in order to generate income are reflected in accounting and financial statements as part of profitable investments in material assets.
Assets in respect of which the conditions provided for in paragraph 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 20,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

6. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.
If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.
An object of fixed assets owned by two or more organizations is reflected by each organization in the composition of fixed assets in proportion to its share in the common property.

II. Valuation of fixed assets

7. Fixed assets are accepted for accounting at their original cost.

the amounts paid in accordance with the contract to the supplier (seller), as well as the amounts paid for the delivery of the object and bringing it into a condition suitable for use;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
amounts paid to organizations for the implementation of work under a construction contract and other contracts;
amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n;
customs duties and customs fees;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
non-refundable taxes, state duty paid in connection with the acquisition of an item of fixed assets;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
remuneration paid to an intermediary organization through which an object of fixed assets was acquired;
other costs directly related to the acquisition, construction and manufacture of fixed assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

General business and other similar expenses are not included in the actual costs for the acquisition, construction or manufacture of fixed assets, except when they are directly related to the acquisition, construction or manufacture of fixed assets.
The actual costs for the acquisition and construction of fixed assets are determined (decrease or increase) taking into account the amount differences arising in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conditional monetary units). The sum difference is understood as the difference between the ruble valuation of accounts payable denominated in foreign currency (conventional monetary units) for payment of fixed assets, calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble valuation of this accounts payable, calculated at the official or other agreed exchange rate at the date of its maturity.

10. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting as investments in non-current assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

11. The initial cost of fixed assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by the organization. The value of valuables transferred or to be transferred by an entity is based on the price at which, in comparable circumstances, the entity would normally determine the value of similar valuables.
If it is impossible to establish the value of the valuables transferred or to be transferred by the organization, the cost of fixed assets received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the cost at which similar items of fixed assets are acquired in comparable circumstances.

12. The initial cost of fixed assets, accepted for accounting in accordance with paragraphs 9, 10 and 11, is determined in relation to the procedure given in paragraph 8 of this Regulation.
(clause 12 as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

14. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and these Regulations. A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

15. A commercial organization may not more than once a year (at the beginning of the reporting year) revalue groups of homogeneous fixed assets at current (replacement) cost.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
When deciding on the revaluation of such fixed assets, it should be taken into account that they are subsequently revalued regularly so that the cost of fixed assets at which they are reflected in accounting and reporting does not differ significantly from the current (replacement) value.
Revaluation of an item of fixed assets is carried out by recalculating its original cost or current (replacement) cost, if the item was revalued earlier, and the amount of depreciation accrued for the entire period of use of the item.
The results of the revaluation of fixed assets carried out as of the first day of the reporting year shall be reflected in accounting separately. The results of the revaluation are not included in the financial statements of the previous reporting year and are accepted when forming the balance sheet data at the beginning of the reporting year.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)
The amount of the revaluation of the fixed asset as a result of the revaluation is credited to the additional capital of the organization. The amount of the revaluation of the fixed asset object, equal to the amount of its depreciation carried out in previous reporting periods and attributed to the account of retained earnings (uncovered loss), is credited to the account of retained earnings (uncovered loss).
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
The amount of depreciation of an item of fixed assets as a result of revaluation is credited to the account of retained earnings (uncovered loss). The amount of depreciation of an item of fixed assets is included in the reduction of the additional capital of the organization, formed at the expense of the amounts of revaluation of this item, carried out in previous reporting periods. The excess of the amount of the writedown of the object over the amount of its revaluation, credited to the additional capital of the organization as a result of the revaluation carried out in previous reporting periods, is charged to the account of retained earnings (uncovered loss). The amount charged to the retained earnings account (uncovered loss) must be disclosed in the organization's financial statements.
(As amended by the Order of the Ministry of Finance of the Russian Federation of May 18, 2002 N 45n)
When an item of fixed assets is disposed of, the amount of its revaluation is transferred from the additional capital of the organization to the retained earnings of the organization.

16. The valuation of an item of fixed assets, the value of which upon acquisition is expressed in foreign currency, is made in rubles by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acceptance of the item for accounting as investments in non-current assets.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

III. Depreciation of fixed assets

17. The cost of fixed assets is repaid through depreciation, unless otherwise provided by these Regulations.
For fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
Depreciation is not charged on fixed assets of non-profit organizations. According to them, on the off-balance account, information is summarized on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in paragraph 19 of this Regulation.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
For objects of the housing stock, which are included in the composition of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots, nature management objects, objects classified as museum objects and museum collections, etc.).
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

18. Depreciation of fixed assets is charged in one of the following ways:

linear way;
reducing balance method;
method of writing off the cost by the sum of the numbers of years of the useful life;
method of writing off the cost in proportion to the volume of products (works).

The application of one of the depreciation methods for a group of homogeneous items of fixed assets is carried out during the entire useful life of the items included in this group. The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

19. The annual amount of depreciation charges is determined:

with the straight-line method - based on the original cost or (current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item;
with the reducing balance method - based on the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this item and a coefficient not higher than 3 established by the organization;
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
when the method of writing off the cost by the sum of numbers of years of the useful life - based on the original cost or (current (replacement) value (in the event of a revaluation) of the fixed asset and the ratio, the numerator of which is the number of years remaining until the end of the useful life of the object, and in the denominator - the sum of the numbers of years of the useful life of the object.

During the reporting year, depreciation charges on fixed assets are accrued monthly, regardless of the method of accrual used, in the amount of 1/12 of the annual amount.
For fixed assets used in organizations with a seasonal nature of production, the annual amount of depreciation on fixed assets is accrued evenly over the period of the organization's operation in the reporting year.
With the method of writing off the cost in proportion to the volume of production (work), depreciation is charged based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.

20. The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.
The useful life of an item of fixed assets is determined based on:

the expected life of this facility in accordance with the expected productivity or capacity;
expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
regulatory and other restrictions on the use of this object (for example, the lease term).

25. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

IV. Recovery of fixed assets

26. Restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.

28. Excluded. - Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n.

V. Disposal of property, plant and equipment

29. The cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
The disposal of an item of property, plant and equipment occurs when:

sales;
termination of use due to moral or physical wear and tear;
liquidation in case of an accident, natural disaster or other emergency;
transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund;
transfer under an exchange agreement, donation;
making contributions to the account under a joint activity agreement;
identifying shortages or damage to assets during their inventory;
partial liquidation during the performance of reconstruction works;
in other cases.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)

30. If an item of fixed assets is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount agreed by the parties in the contract.

31. Income and expenses from write-off of fixed assets from the accounting records are reflected in the accounting records in the reporting period to which they relate. Income and expenses from write-offs of fixed assets from accounting are subject to crediting to the profit and loss account as operating income and expenses.

VI. Disclosure of information in financial statements

32. Accounting statements are subject to disclosure, taking into account materiality, at least the following information:

on the initial cost and the amount of accrued depreciation for the main groups of fixed assets at the beginning and end of the reporting year;
on the movement of fixed assets during the reporting year by main groups (inflow, disposal, etc.);
on methods of valuation of fixed assets received under contracts providing for the fulfillment of obligations (payment) in non-monetary funds;
on changes in the value of fixed assets, in which they are accepted for accounting (completion, additional equipment, reconstruction, partial liquidation and revaluation of objects);
on the terms of useful life of fixed assets adopted by the organization (by main groups);
about objects of fixed assets, the cost of which is not redeemed;
on fixed assets provided and received under a lease agreement;
about the objects of fixed assets accounted for as part of profitable investments in tangible assets;
(the paragraph was introduced by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n)
on methods of calculating depreciation charges for certain groups of fixed assets;
on real estate objects accepted for operation and actually used, which are in the process of state registration.

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