Conservation of fixed assets. Accounting, postings. Conservation of fixed assets - what it is, procedure and reasons Conservation and long-term storage of fixed assets

I. GENERAL PROVISIONS

1.1. In accordance with the Rules (Resolution of the Government of the Russian Federation dated September 30, 2011 N 802), conservation means bringing an object and the territory used for its construction (construction site) into a state that ensures the strength, stability and safety of structures, equipment and materials, as well as safety object and construction site for the population and the environment.

1.2. According to clause 4 of Article 52 of the Civil Code of the Russian Federation, the developer (or customer) must ensure the conservation of a capital construction project, if necessary, stop work or temporarily suspend it for a period of more than six months.

1.3. Conservation procedure

1.3.1. In case of termination or suspension of construction work for more than six months, the developer (customer) makes a decision on the conservation of the object (with the exception of a state-owned property) and on the source of funds to pay the costs associated with the conservation.

1.3.2. Such a decision must determine:

- list of works on conservation of the object;

- persons responsible for the safety and security of the facility (official or organization);

- deadlines for the development of technical documentation necessary for conservation work;

- timing of the work itself;

- the amount of funds for carrying out these works, determined on the basis of an act prepared by the contractor and approved by the developer (customer).

1.4. After making a decision on conservation, the developer (customer) ensures the preparation of technical documentation. Moreover, he independently determines its volume and content.

1.5. Based on this decision, the developer (customer), together with the contractor, carries out an inventory of the completed construction (reconstruction) of the facility in order to record the actual condition of the facility, the availability of design documentation, structures, materials and equipment.

1.6. Within ten calendar days after the decision is made, the developer (customer) is obliged to notify the contractor and the authority that issued the construction (reconstruction) permit about the conservation of the facility, as well as the state construction supervision body, if the construction (reconstruction) of the facility is subject to such supervision.

1.7. If conservation is not carried out, the developer may be brought to administrative liability on the basis of Part 1 of Article 9.4 of the Code of Administrative Offenses of the Russian Federation.

1.8. Capital construction projects, the construction of which is resumed after mothballing, are transferred by the customer to the contractor under an act indicating the technical condition on the day of transfer.

II. PRESERVATION PROCEDURE

2.1. The decision to terminate or suspend construction is made by the developer (customer and notifies the work performer (contractor) of the decision, the local government body, as well as the relevant body that issued the construction permit and the state construction supervision body, if such supervision is provided for by the Urban Planning Code for this type of construction .

2.2. The fact of termination or suspension of construction within three days must also be notified, if necessary, to the traffic police of internal affairs bodies, in order to cancel previously introduced restrictions on the movement of vehicles and pedestrians, as well as the owners of territories included in the territory of the construction site in accordance with the approved and, the agreed urban development plan of the land plot.

2.3. Construction, reconstruction, conservation and liquidation of enterprises, buildings, structures and other facilities, the operation of which is related to waste management, are permitted subject to a positive conclusion from the state environmental assessment.

2.4. The decision to carry out conservation and the procedure for conservation of capital construction projects is established and approved by the head of the developer’s (customer’s) organization. The standard form of the order “On the transfer to mothballing of capital construction projects” is given in Appendix No. 1.

2.5. Conservation of a capital construction project can be carried out at varying degrees of completion of construction.

The degree of completion of construction can be determined as follows:

2.5.1. Initial stage of construction (from 0% to 15% of the volume of work) corresponds to the following level of organization of preparatory, construction and installation work:



- suppliers of equipment and materials have been identified;

- work was completed on temporary buildings and structures within the framework of the project.

2.5.2. Middle stage of construction (over 15% to 50% of the scope of work) may correspond to the following level of organization of preparatory and construction work:

- survey and design work has been completed;

- work on the construction of walls and roof structure has begun and is almost completed;



- work has begun on the installation of technological equipment and internal systems.

2.5.3. High stage of construction (over 50% to 75% of the scope of work) corresponds to the following level of organization of construction and installation work at the site:

- survey work has been completed;

- supplies of equipment and materials have begun and continue;



- work was completed on temporary buildings and structures within the framework of the project;

- installation work of technological equipment and internal systems was completed within (50-75)%;

- finishing work has begun.

2.5.4.Final stage of construction (over 75% to 99% of the volume of work) corresponds to the following level of organization of construction and installation work at the site:

- survey and design work has been completed;

- supplies of equipment and materials have been completed;

- work on the construction of walls and roof structure has been completed;

- work was completed on temporary buildings and structures within the framework of the project;

- work on the installation of technological equipment and internal systems is being completed;

- finishing work at the site was completed within (50-99)%;

- commissioning work has begun at the facility.

2.6. The developer (customer) and the performer of the work, no later than a month after the decision to terminate or suspend construction, draws up:

2.6.1. Certificate of acceptance of the completed part of the object with a description of the condition of the facility, indicating the volume and cost of work performed, and attaching a statement of equipment, materials and structures used (installed) at the facility. In this case, the unified form N KS-2 “Act on acceptance of completed work” is used (Approved by the Resolution of the State Statistics Committee of Russia dated November 11, 1999, N 100 “On approval of unified forms of primary accounting documentation for accounting of work in capital construction and repair and construction work”) .

The act is drawn up based on the data Logbook for completed work (Form N KS-6a) in the required number of copies.

The actual volumes of construction and installation work performed must be compared with estimates, as well as accounting data for the relevant services of the customer and contractor, including through control measurements.

The act is signed by authorized representatives of the parties having the right to sign (the work contractor and the developer (customer).

Acceptance certificates for subcontracted work must include the certification signatures and seal of the general contracting enterprise that accepted the work.

Based on the data of the Work Acceptance Certificate, fill in Help about cost of work performed and expenses (form N KS-3).

2.7. List of unused and subject to conservation (storage) equipment, materials and structures. The standard form of the Statement is given in Appendix 2.

2.8. List of works and costs necessary to ensure the safety of mothballed buildings (structures) or their structural elements . The specified List is compiled with the participation of the design organization. The standard form of the List is given in Appendix 3.

2.9. Based List of works and costs , necessary to ensure the safety of mothballed buildings (structures) or their structural elements, by the design organization, on behalf of the customer, within 2 months after the decision to mothball the construction is made estimate and, if necessary, working drawings for the conservation of a capital construction project, as well as estimates for measures to ensure their safety.

Estimate for conservation work after agreeing with the contractor, the estimate for measures to ensure the safety of the mothballed enterprise (facility) is approved by the developer (customer).

The development of working drawings and the preparation of estimates for conservation work and measures to ensure the safety of the mothballed enterprise (object) is carried out under an additional agreement concluded between the customer and the design organization.

2.10. The customer is obliged, within 2 months from the date of the decision to mothball the construction of enterprises (facilities), to make payments to the contractor for the volumes of construction and installation work completed before the decision on mothballing, to compensate for the losses the contractor incurred in connection with the termination or modification of contracts for the supply of materials and structures, as well as to pay the costs of transporting building materials and equipment to other construction sites (if any).

2.11. After agreeing on the estimate for conservation work and the estimate for measures to ensure the safety of the mothballed enterprise (facility), the customer and contractor must draw up Act on suspension of construction . In this case, the unified form N KS-17 is used, approved by the Decree of the State Statistics Committee of the Russian Federation of November 11, 1999, N 100 “On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work.” The act must indicate the following data (for objects, work and costs suspended by construction):

- estimated cost - the total cost under the contract and the cost of actually completed construction and installation work;

- actual costs as of the date of conservation;

- funds necessary for settlements with the contractor;

- the cost of work and expenses required for conservation (including costs of compensating losses to suppliers and contractors).

The act is drawn up in the required number of copies for each construction site, indicating separately the work suspended by construction. One copy is transferred to the contractor, the second - to the customer (developer). The third is presented at the request of the investor.

2.12. The construction and installation work provided for in the estimate for conservation work is carried out by the contractor under an additional agreement to the general contract for capital construction. The additional agreement stipulates the deadlines for completing the work and handing over the mothballed enterprises (facilities) and structural elements to the customer.

Payments for completed construction and installation work for the conservation of enterprises (facilities) are made on the basis acceptance certificates for completed construction and installation work, drawn up according to Form N KS-2.

Construction and installation work performed by the contractor before mothballing, and construction and installation work for the mothballing of enterprises (facilities) are included in the scope of construction and installation work.

2.13. The mothballed object and construction site are transferred to the developer (customer) according to the act. The act is accompanied by as-built documentation, a work log, as well as documents on surveys, inspections, control tests, measurements carried out during construction, documents from suppliers confirming the compliance of materials, work, structures, technological equipment and engineering systems of the facility with the project and the requirements of regulatory documents.

2.14. The possibility of resuming the construction of facilities after a long break should be established by specialized design and research organizations through a thorough examination of structures, determining their actual strength, the level of corrosion damage to structural elements and issuing (extension) of a construction permit with the authorized bodies.

2.15. Work on the re-preservation of capital construction projects, including restoration work, is carried out by the contractor according to the estimate approved in the manner established by clause 2.9 of these Regulations for estimates for conservation work.

Annex 1

Appendix 1. ORDER

Every enterprise sooner or later faces the fact that some fixed assets (fixed assets) are not in use for a long time. They may not be used for months or even years, and the reason for this can be anything from seasonality, completion of work on a project or its freezing, to the fact that the volume of work being performed is simply reduced.

If such a situation arises, the best way out of it would be conservation of the object. What is it, how is it carried out and how is accounting and taxation carried out?

Conservation is mandatory procedure for those enterprises that have a strategic purpose, influencing the economic situation of the state, and also responsible for its security. This operation is also carried out in institutions that are the property of the state.

It is worth noting that in this case there is no need to clarify the share of state ownership in the capital of the enterprise. Preservation procedure specified in the provisions. They must be taken into account when carrying out this operation, especially if state funds are involved. And also if the procedure is carried out at the expense of other sources. Thus, it does not matter what form of ownership the enterprise has.

In this matter only the source of funding is important. It is necessary to focus on how conservation issues are resolved and what this procedure is all about.

The exact definition of what conservation is is indicated in one of the provisions. In your own words, this concept can be expressed as follows: conservation of OS objects is a whole range of measures that are aimed at storing OS for a long period with the possibility of resuming functioning if production activities are stopped.

That is, in the case when fixed assets are temporarily impossible to use, they can be mothballed. Preservation is possible for up to three years. When the conservation period expires, it is necessary to carry out the reverse procedure - re-opening, and also decide how to continue to use fixed assets or completely liquidate them. Enterprises that are not affected by the provisions can mothball the OS for a longer period.

It is worth noting that this procedure is performed on the basis of the documents specified in the regulations. If the company does not fall under the criteria, which are also specified in the regulations, then this operation is carried out according to their personal decision.

This decision must be formalized as an order from the manager; it is adopted at the general meeting of shareholders. It all depends on the rules to which the entire enterprise is subject. Before performing this procedure, it is necessary to draw up a project. Such a project may be based on recommendations made by a special commission.

The conservation procedure takes place in a certain sequence. First of all, a decision is made to carry out this procedure by the body of the enterprise that has all the necessary powers for this.

After the decision has been made, an order is issued that it is necessary to create a commission that deals with conservation issues. The head of this commission should be the head of the enterprise. After the order is issued, it is necessary to create a report stating that the use of fixed assets is impossible. The creation of a report must be approached from a technical and economic perspective.

At the end it is created Act, which indicates that fixed assets are temporarily removed from circulation and it is advisable to mothball them. The creation of a commission and the preparation of all documents are optional procedures. In this case, it will be sufficient to provide a decision on conservation.

Fixed assets that have undergone conservation cannot be used by the enterprise. Compliance with this rule is mandatory. It is not recommended to violate it, because the funds that have been preserved are not ready for use. If you ignore this rule, then there is a risk of causing damage to these products by subjecting them to breakage.

If an enterprise has decided to sell or transfer objects that have been mothballed, then in this case it is not necessary to re-mothball them. That is, they can be sold or transferred in the form in which they are located.

If fixed assets are mothballed, then the depreciation process will be suspended. Since depreciation is calculated every month, in case of conservation, the depreciation process will be suspended starting from the new month.

But if depreciation is calculated using the enterprise's own method, then this is exceptional situation. This means that it will stop accruing the next day after the objects are mothballed.

The original cost of objects that were mothballed, as well as the amount of accrued depreciation are indicated in the general balance sheet. It is also necessary to additionally indicate information about the residual value of fixed assets that have undergone conservation.

To make it much easier to indicate this information, it is recommended to consider the original cost of the fixed asset and depreciation separately. In this way, additional accounts are created and you can get by with separate accounting. The cost of conservation and re-preservation costs, as well as the maintenance of objects that have undergone this procedure, must be taken into account differently, depending on the type of activity of the enterprise, objects, as well as the timing and reasons for this operation.

It is worth considering a specific case using the example of an enterprise that organizes leisure activities during a certain season. Such enterprises can be summer cafes, attractions, boat rentals or ski resorts, and so on. For such enterprises, the OS conservation operation is part of the activity or production technology.

The need for this operation and the reverse procedure must be foreseen in advance. It is obvious that these operations should be included in the cost of the goods or services provided.

In the case where conservation occurs due to the fact that the volume of production is reduced or a certain type of activity at the enterprise is temporarily stopped, this event can be considered within the framework of normal activities that will not be related to production as a whole. The costs of these operations must be reflected in accounting, just like others.

It is also worth noting that the conservation process may occur due to an emergency. Such situations may include a fire or natural disaster that caused severe damage to the warehouse. If we consider one of these scenarios, we can assume that the enterprise does not have the means to recover, however in the plans do it in a year or two. Then conservation of funds will be appropriate and, perhaps, the only right decision. In this case, conservation costs are indicated as extraordinary.

After the objects are re-opened, it is necessary to resume depreciation. To do this, an order is issued by the manager, and depreciation will begin to accrue from the new month. If there is a need to mothball fixed assets, then the following should be remembered:

1. This procedure is carried out for three years.
2. When preserving fixed assets, depreciation is not charged.
3. This issue is approved by the head in the presence of the commission.
4. It is necessary to conclude an act, which is proof of the procedure.

A tutorial on preserving and moving the OS in 1C Accounting is presented below.

The Instruction, paragraph 11 of Instruction No. 174n, has been amended. Previously it was said that the transfer of a fixed asset for conservation should be reflected in accounting as an internal movement. It is now indicated that the transfer of fixed assets for conservation is not reflected in any way on balance sheet accounts 010100000. Let's look at this in more detail.

What is “preservation of a fixed asset”

The accounting instructions do not have a clear definition of the concept of “conservation”. Here are examples of how the term “preservation” as applied to fixed assets is defined in state standards:
1) 3.28 conservation: A set of measures to ensure the storage period or temporary inactivity of thermal power plants and networks (equipment, spare parts, materials, etc.) determined by the technical documentation by protecting them from corrosion, mechanical and other influences of humans and the external environment.
Source: STO 70238424.27.100.027-2009: Water treatment plants and water chemistry regime of thermal power plants. Organization of operation and maintenance. Standards and requirements
2) 3.7 conservation: A set of measures to ensure the storage period or temporary inactivity of thermal power plants and networks (equipment, spare parts, materials, etc.) determined by the technical documentation by protecting them from corrosion, mechanical and other influences of humans and the external environment.
Source: STO 17330282.27.060.003-2008: Heating points of heating networks. Conditions of creation. Standards and requirements
3) 3.1. Conservation is a set of operations carried out by the manufacturer and consumer in order to protect the machine from the physical and chemical effects of the environment and possible damage during loading and unloading operations, transportation and storage.
Source: GOST 27252-87: Earth-moving machines. Preservation and storage
4) In cases where a decision on conservation is made, the developer (customer) ensures that the object and the territory used for its construction are brought to a state that ensures the strength, stability and safety of structures, equipment and materials, as well as the safety of the object and construction site for the population and the environment .
Source:“On approval of the rules for conservation of a capital construction project” Decree of the Government of the Russian Federation of September 30, 2011 No. 802.
So the term conservation in its generally accepted meaning, it means a set of technical measures aimed at preserving the fixed asset for a long time, when the fixed asset will not be in use, as well as for transportation. For example, in relation to machinery and equipment, for vehicles, conservation involves draining fuel and technical fluids and special anti-corrosion treatment, possibly protective packaging, possibly fixing individual moving parts.
Depreservation- this is a set of reverse works: removing protective packaging, removing anti-corrosion protection, unblocking fixed components.
The term “preservation of fixed assets” has no other established meaning.

For accounting purposes

In Instruction No. 157n the term “preservation” appears in two paragraphs:
1) in paragraph 38 it is emphasized twice that a fixed asset transferred to conservation continues to be considered a fixed asset;
2) in paragraph 86 it is prescribed to stop accruing depreciation if the fixed asset is placed into conservation for more than three months.
It is clear that for accounting purposes it makes no difference whether the main product is coated with anti-corrosion lubricant or not. It should be concluded that the developers of the instructions for accounting in state (municipal) institutions had in mind some kind of special meaning of the term “preservation of fixed assets”, but forgot to convey it to the users of the instructions.
We can only make guesses. Probably, for accounting purposes, “conservation” should mean temporary cessation of operation. And “re-preservation” should be understood as the resumption of operation of a fixed asset.

How to document the transfer of a fixed asset for conservation

According to paragraph 38 of Instruction No. 157n, for accounting purposes, not any cessation of operation of a fixed asset is of interest, but only one that is planned for a period of more than three months.
Please note that paragraph 38 mentions a certain Act on the conservation (re-preservation) of fixed assets and even provides a list of its mandatory details. But in fact, such a unified form has not been established and has never existed. Numerous examples of homemade Conservation Acts can be found. For the most part, these are technical documents for recording the history of operation of an object, the main table of which is a list of conservation work.
All this is important for an accountant to understand. For example, an accountant learns that the car in the institution has become so unusable that it is impossible to drive it or repair it. The car will no longer be in use.
The accountant requires the employee responsible for the operation of cars in the institution to draw up a “Preservation Act”. And the employee cannot understand what is required of him. After all, no one is going to preserve the car.
It is necessary to develop and approve in the accounting policy the form of the Act on the conservation (re-preservation) of fixed assets, provide the details (except for those required according to clause 7 of Instruction No. 157n) necessary for accounting:

• data on the fixed asset object (inventory number, name, book value and amount of accrued depreciation);
• information about the reason for transfer to conservation and the period.

Obviously, when re-opening, there is no need to indicate either the reason or the period.
It is not explained how to document if the main asset was put into conservation for two months, and then it turned out that it needs to be extended for another two. It turns out that the accountant will be forced to draw up a Conservation Act dated today with the start date of conservation two months ago, and cancel the depreciation accrued for two months using the “red reversal” method. Or violate the instructions by not recording at all that the fixed asset has not been used for more than three months.

How conservation (re-preservation) of a fixed asset is reflected in accounting registers

Since the conservation (re-preservation) of a fixed asset does not affect accounts 010100000, it will not be reflected either in the Transaction Journals (f.0504071) or in the General Ledger (f.0504072). Instruction No. 157n (clause 38) requires that conservation (re-preservation) be reflected in the Inventory Card (f.0504031). But Methodological Instructions No. 52n regarding the procedure for using the Inventory Card (f.0504031) do not mention conservation (re-preservation).
Moreover, in the Inventory card (f.0504031) there are no columns intended for information about conservation (re-preservation). There is a column to reflect internal movement. But now transfer to conservation and back is not considered internal movement.
Conservation in the technical sense as a set of measures to ensure safety, of course, should be listed in section “4. Information about the internal movement of the object and repairs” in the columns to reflect the repairs. But as we have already figured out, paragraph 38 of Instruction No. 157n does not speak at all about conservation, which is a complex of technical work.
This means that in order to fulfill the requirements of paragraph 38 of Instruction No. 157n, the institution must independently add columns to reflect conservation (reconservation) in the unified accounting register form Inventory Card (f.0504031). Such changes must be reflected in the accounting policies.

How does an accountant know that the operation of a fixed asset has been discontinued?

The accountant finds himself in a difficult situation. On the one hand, he is obliged to reflect the fact of a long-term cessation of operation of the fixed asset in the Inventory card (f. 0504031). And to do this, draw up a primary document. On the other hand, cessation of operation does not in any way affect the expenditure of funds or property of the institution. Therefore, such an operation may well pass by the accountant.
Of course, it is necessary to approve a document flow schedule in the accounting policy. In particular, provide for the procedure for documenting the transfer of fixed assets for conservation and back.
The problem is that, except for accounting employees, the accounting policy is not mandatory for any of the institution’s employees, not only for execution, but even for familiarization. Consequently, the procedure for documenting the transfer of fixed assets to conservation and back, in addition to accounting policies, should be reflected in the job descriptions for those staff units that are responsible for the operation of fixed assets.
The institution must comply with the requirements of the Methodological Instructions for Inventory of Property and Financial Obligations (Appendix to the Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49). According to clause 3.6, for fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory indicating the time of commissioning and the reasons that led these objects to be unusable (damage, complete wear and tear, etc.).
Having received such an inventory, the accountant must compare it with data on the conservation of fixed assets. Of course, this inventory will include fixed assets that are taken out of service not temporarily, but forever (until they are written off). But it should not be that the fixed asset, according to the inventory results, is no longer suitable for use, and in the Inventory card (f.0504031) everything is still in order with this fixed asset. Or, according to the Conservation Act, the main asset was stopped in use for four months, but according to inventory data, it is impossible to operate it at all.

Our expertise
Yu.B. Melnikova,
Leading Tax Consultant
and tax disputes of the legal department
consulting for CJSC AKG “RBS”

According to sub. “a” clause 4 PBU 6/01 “Accounting for fixed assets”, approved. By order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, an asset accepted for accounting as a fixed asset (hereinafter referred to as fixed assets) must be used in the production of products, when performing work or providing services, or for the management needs of the organization.

If an object is registered, but is temporarily not used in production, it can be mothballed. Since the current legislation does not establish a procedure for conserving fixed assets, this procedure can be carried out in accordance with the registration procedure developed within the organization (usually on the basis of an order or instruction from the manager).

CONSERVATION OF THE OBJECT
Usually, a special commission is first created, the composition of which is approved by the head of the enterprise and includes representatives of the administration, accounting, engineering workers, etc. It is this commission that decides on the need to preserve certain OS objects.

Registration of conservation of an OS object

The manager’s order (instruction) must contain:
the reason for preservation of the OS;
date of transfer to conservation;
preservation period;
residual value of the object.

Confirmation of the transfer of an OS object to conservation is a conservation act drawn up after an inventory of the preserved OS.

DOCUMENTATION

An approximate procedure for conducting an inventory of mothballed objects is reflected in the Guidelines for the inventory of property and financial obligations, approved. by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

There is no unified form for the act on conservation of environmental objects. The organization itself must develop its form and approve it in its accounting policies. This document must be signed:
head of the enterprise;
members of the commission;
heads of departments that control the conserved property.

Reflection of conservation in accounting

If the head of the organization has decided to mothball the equipment, the fixed asset transferred to mothballing continues to be accounted for in accounting in account 01 “Fixed Assets”. The transfer of an object to another quality is shown only in analytical accounting. Thus, fixed assets that are under conservation must be accounted for separately, therefore, a separate sub-account “Fixed Assets for Conservation” should be opened to account 01 “Fixed Assets”. In the case of transfer of fixed assets to conservation for a period of more than 3 months, depreciation on them is not accrued in accounting (clause 23 of PBU 6/01). If the preservation period is shorter, depreciation is calculated in accordance with the generally established procedure.

As in accounting, for tax accounting purposes, fixed assets transferred for conservation for more than 3 months are excluded from depreciable property (clause 3 of Article 256 of the Tax Code of the Russian Federation). Typically, OS objects that are located in a certain technological complex or have a completed cycle of the technological process are transferred for conservation.

It should also be noted that for profit tax purposes, the period during which an item of fixed assets is mothballed increases its useful life (clause 3 of Article 256 of the Tax Code of the Russian Federation). After the re-conservation of such property, depreciation on it is calculated in the same order as before the transfer to conservation.

According to paragraph 2 of Art. 259 of the Tax Code of the Russian Federation, the accrual of depreciation for an asset ceases on the 1st day of the month following the month in which the cost of such an object was completely written off, or when this object was removed from the depreciable property for any reason. In accordance with paragraph 3 of Art. 256 of the Tax Code of the Russian Federation, such a basis is the transfer of OS to conservation for a period of more than 3 months.

PBU 6/01 does not directly indicate the date of termination of accrual of depreciation on fixed assets transferred to conservation, so it is best to follow the general rule set out in paragraph 22 of PBU 6/01. Thus, as in tax accounting, the date of termination of depreciation accrual should be considered the 1st day of the month following the month in which the fixed asset was transferred to conservation. This condition can be fixed in the accounting policy for accounting purposes.

COSTS WHEN TRANSFERING OBJECTS FOR CONSERVATION

DOCUMENTATION

If the same conditions are established in accounting and tax accounting for accounting for mothballed fixed assets, accountants will be able to avoid the occurrence of temporary differences under PBU 18/02 “Accounting for income tax calculations.”

When transferring fixed assets for conservation, the organization may incur certain costs, for example:
for transportation of conserved objects to the place of their temporary storage;
related to bringing preserved objects to a state in which they can be stored;
for security, etc.

In accordance with PBU 10/99 “Expenses of the organization”, approved. By order of the Ministry of Finance of Russia dated 05/06/99 No. 33n, expenses associated with the maintenance of mothballed fixed assets should be included in non-operating expenses, since these fixed assets are not involved in production activities. Such expenses cannot be classified as expenses for ordinary activities.

In tax accounting, expenses associated with the mothballing and re-mothballing of production capacities and facilities, including the costs of maintaining mothballed production capacities and facilities, are also included in non-operating expenses. This is stated in sub. 9 clause 1 art. 265 Tax Code of the Russian Federation.

EXAMPLE
OJSC Stroypodryad is engaged in construction and has a tractor on its balance sheet, the initial cost of which is 300,000 rubles.
The amount of accrued depreciation was 150,000 rubles. The amount of monthly depreciation deductions is 3000 rubles.
In March 2005, due to the lack of orders, the head of the organization issued an order to mothball this OS facility for the period from April to July 2005 (4 months). The cost of maintaining the mothballed facility amounted to 10,000 rubles.
Based on the conservation act, the following entry must be made in the accounting department of OJSC Stroypodryad in April 2005:

D 01 subaccount “Fixed assets for conservation” – K 01 subaccount “Fixed assets in operation” – 300,000 rubles. – the tractor has been put into storage.
The tractor was put into storage in April 2005, so depreciation was no longer calculated in May 2005. In April 2005, the accountant made the following entry:

D 20 – K 02 – 3000 rub. - depreciation has been calculated.
The period during which the tractor is preserved increases its useful life.
The accountant made the following entries for the costs of maintaining the mothballed asset:

D 91 subaccount “Other expenses” – K 20 (10, 70, 69) – 10,000 rubles. – the costs of maintaining a mothballed tractor are reflected.
In August 2005, the tractor was taken out of storage.

D 01 subaccount “Fixed assets in operation” – K 01 subaccount “Fixed assets for conservation” – 300,000 rubles. – the tractor has been taken out of storage.
In the same month, in tax accounting, the tractor was included in depreciable property. It should be noted that the entry for depreciation after the removal of the object from conservation in August 2005 needs to be done only in September 2005.

Tax on mothballed property

There is an opinion among accountants that property taxes are not paid on assets transferred to conservation. However, equipment transferred to conservation is subject to property tax in accordance with the generally established procedure. In accordance with paragraph 1 of Art. 374 of the Tax Code of the Russian Federation, the object of taxation is movable and immovable property, taken into account on the balance sheet as fixed assets, and mothballed fixed assets, as already mentioned, continue, albeit separately, to be listed as part of the fixed assets, therefore, are taxed. There are no exceptions to this rule.

Transport tax

Do I have to pay transport tax if the organization has a mothballed car on its balance sheet that does not participate in road traffic and does not have license plates?

According to the author, in this situation you will not have to pay transport tax on the grounds given in Art. 357 of the Tax Code of the Russian Federation, indicating that vehicles registered in the prescribed manner are recognized as the object of taxation.

Order of the Ministry of Internal Affairs of the Russian Federation dated January 27, 2003 No. 59 “On the procedure for registering vehicles” as amended. As of March 26, 2005, the Rules for registering motor vehicles and their trailers with the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of Russia were approved. According to clause 38 of these Rules, the following documents are issued for registered vehicles in the manner established by the regulatory legal acts of the Ministry of Internal Affairs of Russia:
vehicle registration certificate in the established form;
vehicle passport;
registration plates that comply with state standards of the Russian Federation.

A vehicle from which license plates have been removed and handed over to the State Traffic Safety Inspectorate is not considered registered in the prescribed manner and, accordingly, is not allowed to operate. Such a car is not subject to transport tax.

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