Furniture school okof. What depreciation group does the furniture belong to?

in continuation of questions no. 238827, no. own production and not recover VAT?

When transferring goods to the composition of materials, you need to issue an order from the manager. In the document, reflect the reason for which the decision to transfer was made. After that, issue the unified forms provided for accounting for materials (requirement-invoice in form No. M-11 and material accounting card in form No. M-17) or a self-developed form.

Reflect the movement of goods into materials in accounting by posting: Dt 10 Kt 41 - former goods included in the materials.

Reflect the transfer of materials to production by posting Dt 44 (20, 23, 25, 26, 29) Kt 10
- written off the cost of the material transferred to production.

The input VAT accepted for deduction after the transfer of goods to the composition of materials does not need to be restored. Provided that the materials will be used in activities subject to VAT.

The rationale for this position is given below in the article of the journal "Glavbukh", which you can find in the "Journal" tab.

Article: What to do if the goods "turned" into a material or fixed asset

Most often, such situations are faced by companies that sell office equipment, furniture, building materials, stationery, household chemicals... That is, goods that all organizations use in their activities. Naturally, such things may be needed by the seller company itself. Let's figure out what needs to be taken into account by "reclassifying" goods into materials or fixed assets.

We make out source documents*

So, question number one: what documents to draw up in this situation? There is no answer to it either in PBU 5/01 or in the Guidelines for accounting inventories (approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). In our opinion, such papers will be necessary here.

Order of the head.* The decision to use the former goods for the internal needs of the enterprise must be secured by the order of the director. The basis for the order may be memo from the head of the department where the property will be transferred. With a request to provide it to the jurisdiction of this particular department.

Invoice for the movement of goods. * The transfer of goods to the appropriate department, like any business transaction, must be drawn up as a primary document. These are the requirements of paragraph 1 of Article 9 federal law dated November 21, 1996 No. 129-FZ "On Accounting".

Making entries in accounting

How to reflect the transition of goods into materials or fixed assets depends on how it was taken into account when purchasing. Companies that trade in bulk, as a rule, take into account goods at actual cost (clause 5 of PBU 5/01). There are two options available:*
- the actual cost is formed on account 41 "Goods" taking into account transport and procurement costs;
- transport and procurement costs are accounted for separately, on account 44 "Sales costs".

Retailers, on the other hand, often use the selling price method. That is, using account 42 "Trade margin" (clause 13 PBU 5/01).

Let's consider in detail each of the options.

The goods are accounted for at actual cost, including transportation costs*

With this method of accounting, the actual cost of goods is the sum of all the costs of its purchase. In particular, these include:*
- the cost of the goods in accordance with the contract (excluding VAT);
– customs duties and non-refundable taxes and fees;
- transportation and procurement costs.

The list of components of the actual cost is given in paragraph 6 of PBU 5/01. When goods are registered, its amount is reflected in the debit of account 41 “Goods”.

Accordingly, when transferring goods to another category, you need to make a posting on the credit of this account. The goods are valued at the cost of disposal. That is, according to the methodology that the company uses for the goods of this group (by average cost, FIFO method or unit cost).

Which account will correspond with account 41 depends on what type of property the former commodity has turned into.

If it corresponds to the characteristics of the material, “transfer” it to account 10 and write it off as expenses at the time of release to production. In this case, the wiring will be as follows: *

Debit 10 Credit 41
- the former goods are taken into account on the balance sheet as a material;

Debit 44 (20, 23, 25, 26, 29) Credit 10
- the cost of the material transferred to operation is written off.

Please note: you do not need to make any reversal entries when transferring goods to another category of property. After all, such postings are used only in specific cases. Most often when you need to correct the mistakes of past periods. However, in our situation, no errors were made when accepting the goods.*

Example 1*

LLC "Master" is engaged in the wholesale of furniture. In accordance with the accounting policy, the company:
- goods arrive at the actual cost of their purchase (including transportation costs);
writes off goods using the average cost method;
- in the composition of fixed assets reflects property worth more than 20,000 rubles.

As of May 1, 2008, the company had two office cabinets purchased for resale. Their total cost is 15,000 rubles. (excluding VAT). May 5 "Master" bought another 20 of the same office cabinets in the amount of 188,800 rubles. (including VAT - 28,800 rubles). The cost of delivery of cabinets amounted to 7080 rubles. (including VAT - 1080 rubles). 26 of May CEO LLC "Master" ordered to transfer four cabinets to the personnel department. There were no other write-offs of cabinets in May.

The average cost of one cabinet in May was:
(15,000 rubles + 160,000 rubles + 6,000 rubles): (2 pcs. + 20 pcs.) = 8227.27 rubles. a piece.

The accountant made such postings in accounting.

Debit 41 Credit 60
- 166,000 rubles. (188 800 - 28 800 + 7080 - 1080) - the cost of purchased cabinets is taken into account;

Debit 19 Credit 60
- 29,880 rubles. (28 800 + 1080) - reflected VAT presented by the seller and the transport company;

- 29,880 rubles. – accepted for deduction of VAT on invoices of the seller and transport company.

Debit 10 Credit 41
- 32,909.08 rubles. (8227.27 rubles ? 4 pcs.) - cabinets for the personnel department were transferred to the composition of materials;

Debit 44 Credit 10
- 32,909.08 rubles. – the cost of the cabinets transferred to the HR department is included in the sale costs.

The product is accounted for at the sale price*

This method is used by companies that sell retail. In accordance with it, the actual costs for the purchase of goods are taken into account, as usual, on account 41. And the trade margin is reflected separately, on account 42. It includes a markup on the cost of goods and VAT on the sale value (if the company is a payer of this tax ).

If it is decided to use the purchased goods for own needs, its actual cost is deducted from account 41. And it is credited to the account that corresponds to its new category. If the item is "reclassified" into a material, it will be account 10,* if into a fixed asset - account 08. As for the trade margin, it must be reversed.

Example 3*

Kantsler LLC is engaged in retail trade and pays taxes on common system taxation. On May 5, the company purchased 100 folders for paper at a price of 59 rubles. for one folder (including VAT - 9 rubles). The total purchase price of the folders is 5900 rubles. (including VAT - 900 rubles). On May 26, it was decided to use 50 folders in accounting.

Let's say "Chancellor" takes into account the goods at sale prices, "winding" on the purchase price of goods 20 percent. Then the selling price of one folder is equal to:
50 rub. + 50 rub. ? 20% + (50 rubles + 50 rubles? 20%) ? 18% = RUB 70.80

The selling price of the entire batch of folders is 7080 rubles. (70.80 rubles? 100 pcs.).

The accountant of Chancellor LLC made such entries in accounting.

Debit 41 Credit 60
- 5000 rubles. (5900 - 900) - a batch of folders was taken into account;

Debit 19 Credit 60
- 900 rubles. - reflects the amount of VAT on credited folders;

Debit 68 subaccount "VAT settlements" Credit 19
- 900 rubles. - accepted for VAT deduction on the seller's invoice;

Debit 41 Credit 42
- 2080 rubles. (7080 – 5000) – trade markup has been charged for capitalized folders.

Debit 10 Credit 41
- 2500 rubles. (50 rubles × 50 pieces) - the purchase cost of folders that will be used in accounting is reflected in the composition of materials;

Debit 41 Credit 42
- 1040 rubles. (2080 rubles: 100 pcs. ? 50 pcs.) - trade margin for 50 folders that will be used in accounting has been reversed;

Debit 44 Credit 10
- 2500 rubles. - folders transferred to the accounting department.

Dealing with VAT*

Let's say that when buying a product, the "input" VAT is deductible. But what if this product is not used for resale at all? Does this mean that the company has additional VAT obligations?* It depends on the activity in which the goods will be used subsequently. More precisely, on whether the costs of this activity are taken into account when calculating income tax.

Situation 1. The goods are used for own needs, the costs of which are taken into account when calculating income tax. In this case, you do not need to pay extra VAT*. This follows from subparagraph 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation.

There is no need to restore “input” VAT on “reclassified” goods either.* This is evidenced by paragraph 3 of Article 170 of the Tax Code of the Russian Federation. There is a list of situations in which recovery is required. The most common of them is that the goods are used in non-taxable transactions. The case when it is decided to use the goods in activities, the costs of which are included in the calculation of income tax, does not apply to this situation. After all, these costs are associated with production or sales, which means they are involved in VAT-taxable transactions.

Situation 2. Suppose it is decided to transfer the goods to a unit that does not participate in production activities. And the company does not take into account the costs of this activity when calculating income tax. For example, sports equipment purchased for resale was transferred to a gym equipped by the enterprise for free training of employees.

In this case, VAT must be charged on the cost of the goods (subclause 2, clause 1, article 146 of the Tax Code of the Russian Federation). And also draw up an invoice in one copy, registering it in the sales book and the register of issued invoices * (clause 3 of article 169 of the Tax Code of the Russian Federation).

Please note: these rules do not apply to the situation when the goods are transferred to a subdivision - an object of servicing production. An example of such a facility would be a company-owned gym, the services of which are fully or partially paid. It is impossible to assert that the costs of maintaining such a unit are not included in the calculation of income tax. The fact is that the costs of service industries, although special rules, but are taken into account when taxing profits (Article 275.1 of the Tax Code of the Russian Federation).

And now about the "input" VAT, which is accepted for deduction when purchasing goods. Having transferred the goods to a subdivision, the expenses for which are not taken into account when calculating income tax, it is not necessary to restore this tax. It's simple - in this situation, the goods are considered used in transactions subject to VAT. After all, as we said above, when transferring it, the company must charge VAT. Accordingly, there are no grounds to apply the rules of paragraph 3 of Article 170 of the Tax Code of the Russian Federation.*

Correction of income tax registers

In tax accounting, the cost of goods reduces the income tax base only after they are sold. The same applies to shipping costs (if the company takes them into account not in the cost of goods, but separately). Article 320 of the Tax Code of the Russian Federation requires that such expenses be written off in proportion to the goods sold. Thus, it will not be necessary to file revised income tax returns due to the “transfer” of goods to fixed assets.*

But in the tax registers, adjustments may be needed. It is necessary to correct them, firstly, the data on the balances of unsold goods. And secondly, information about the delivery costs allocated to these goods. Further accounting for the costs of the former goods depends entirely on what category of property it falls into.

Is it possible to convert the OS into goods, and if so, how can this be justified? And why is such a translation necessary at all? You will find answers to these difficult questions, examples from arbitration practice and explanations of officials in this publication.

Fixed asset or product - when the difference becomes clear

The status of accounting objects and the rules for working with them are determined primarily by the relevant accounting regulations (PBU). According to PBU 6/01 “Accounting for fixed assets”, approved by order of the Ministry of Finance dated 30.03.2001 No. 26n, one of the criteria for classifying an object as fixed assets (hereinafter referred to as OS) is that the organization does not intend to continue to use it for resale (clause 4 PBU 6/01).

On the contrary, in accordance with PBU 5/01 “Accounting for inventories”, approved by order of the Ministry of Finance No. 44n dated 09.06.2001, the main characteristic of goods is their intended sale (clause 2 PBU 5/01).

And the main hallmark the main asset is that this object can bring economic benefits to the organization for a long time (more than 12 months).

Thus, if we are talking about a newly acquired object of "durable use", then the question of which category it should be classified in comes down only to the presence or absence of the organization's intention to resell it in the future.

But intentions can change. At the time of the acquisition, the organization intended to use the facility for its activities, but then the market situation changed, the owners had other plans for business development, etc.

So the property needs to be sold. But after all, the sale process may be delayed, and during the search for buyers, the object will no longer be an asset that brings benefits to the organization. So why all this time it should be considered a fixed asset and subject to property tax?

Consider different views to this problem.

Transfer for sale to another type of asset is not possible - the position of the regulatory authorities

State financial authorities take an unambiguous position on the issue of transferring fixed assets into goods for sale - it is impossible. This opinion is based on the fact that PBU 6/01 does not provide for the transfer of fixed assets into goods, and the write-off of fixed assets from accounting is possible only upon their disposal. This position is also supported by the judges (decisions of the Federal Antimonopoly Service of the Volga District of November 13, 2012 No. A49-2601 / 2012, the Arbitration Court of the Volga District of February 5, 2016 No. F06-5311 / 2015).

Therefore, from the point of view of the regulatory authorities, an object originally acquired as a fixed asset should remain in this status until the moment of sale (or disposal for other reasons). It follows from this that property tax must also be paid on this object until the moment of its sale (disposal). This opinion is reflected, in particular, in the letter of the Ministry of Finance dated 02.03.2010 No. 03-05-05-01/04.

If you can’t, but really want to ... or how can you still justify the translation

Despite the principled position of the tax authorities on this issue, organizations are still trying to optimize the property tax in this way. A taxpayer can try to convert fixed assets into goods only if he is ready for the fact that he will have to defend his position in court. Consider what arguments can help in a dispute with the tax authorities on this issue.

The position of the taxpayer here is based on the same PBU 6/01, which is also referred to by the tax authorities. Clause 4 of this normative act lists the conditions that make it possible to classify an object as an OS. These conditions must be met simultaneously. One of these criteria is that the organization does not intend to resell the acquired object. Therefore, if such an intention has appeared, then the object no longer meets all the conditions for referring to fixed assets and can be transferred to another category of assets.

In this case, it is necessary to provide documents confirming the intention to sell the disputed object, namely:

• an order from the head that there is no need to use this OS for the main activities of the company and about the intention to sell it;
• documents that indicate the search for buyers: market research, sales announcements, contracts with intermediaries, etc.;
• if potential buyer already found, then a preliminary contract or correspondence with him.

In the presence of such grounds arbitration courts side with the taxpayer. Examples are the resolutions of the Federal Antimonopoly Service of the North-Western District of April 16, 2010 No. A56-26848 / 2009, the Federal Antimonopoly Service of the West Siberian District of June 28, 2011 No. A70-6665 / 2010.

IMPORTANT! Positive decisions in favor of taxpayers on the transfer of fixed assets into goods were made more actively in past years, and today's trend, unfortunately, is the opposite.

Accounting entries when transferring fixed assets to goods

Let's say right away that the transactions for the transfer of fixed assets into goods in the Instructions for the use of the Chart of Accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n, are not provided. But here you can take advantage of the fact that both accounts involved (01 "Fixed assets" and 41 "Goods") correspond with account 91 "Other income and expenses". Then the entries for the situation when the OS becomes a commodity will be as follows:

Dt 01 (sub-account "Disposal of fixed assets") Kt 01 - decommissioned initial cost OS.

Dt 02 Kt 01 (sub-account "OS Disposal") - the cost of accrued depreciation of fixed assets has been written off.

Dt 91-2 Kt 01 (sub-account "Disposal of fixed assets") - the residual value of the fixed assets was written off.

Dt 41 Kt 91-1 - fixed assets are accounted for as goods at residual value.

IMPORTANT! Using non-standard postings, one should not forget about the risk of imposing liability for incorrect reflection of economic operations on accounting accounts, provided for in Art. 120 of the Tax Code of the Russian Federation.

Does it need to be translated at all? An alternative view of the problem

The transfer of fixed assets into goods is necessary for the organization, first of all, to save on property tax. But in this case, depreciation is stopped, i.e., the income tax base increases.

Example

The organization has acquired a fixed asset with a maturity beneficial use 10 years and the initial cost of 120,000 rubles. The accounting policy for the purposes of accounting and tax accounting provides for linear method depreciation charges.

Depreciation in the amount of 1000 rubles will be charged per month for this object. (120,000 rubles / (10 years× 12 months)).

The tax base for property tax for the first year of use will be: (120,000 + 119,000 + 118,000 + 117,000 + 116,000 + 115,000 + 114,000 + 113,000 + 112,000 + 111,000 + 110,000 + 109,000 + 108 000) / 13 = 114,000 rubles.

The property tax for the year will be

NI = 114,000× 2.2% \u003d 2508 rubles.

On the other hand, for the same period, depreciation in the amount of 12,000 rubles was accrued and included in the costs. (1000 rub.× 12 months). This led to a reduction in the amount of income tax:

NP = 12,000 rubles.× 20% = 2400 rubles.

As can be seen from the example, the amounts of income tax savings and property tax costs in this case are almost the same.

If the useful life is less than 10 years, then the fixed assets will depreciate faster, and the transfer to goods will become unprofitable. But at long terms usage and relatively low monthly depreciation savings on profits will less cost on property tax. Therefore, in this case, it would be advisable to consider the option of converting into goods.

IMPORTANT! If you decide that the conversion to goods is unprofitable for you, then you should keep in mind that the tax authorities may not accept depreciation on unused fixed assets as expenses. Therefore, in this case, it will be necessary to have confirmation that, prior to the sale, the fixed assets were used for the main activities of the organization.

Possible risks of OS transfer to goods

The lack of financial benefit as such is only one side of the issue. The other side is possible tax risks and, consequently, the costs associated with them.

Above, we have already touched on the imposition of liability for the use of non-standard accounting records under Art. 120 of the Tax Code of the Russian Federation: a fine of 10,000–30,000 rubles is possible here. - if there was no understatement of the tax base; in the amount of 20% of the unpaid tax - if this non-payment was made.

Distortion of any line of accounting forms by at least 10% is a violation falling under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation. Responsibility - administrative penalty for officials 5,000–20,000 rubles, disqualification for 1–2 years is also possible.

IMPORTANT! Arguments in favor of the fact that the Chart of Accounts does not prohibit the use of non-standard transactions can be such arguments. Firstly, the Ministry of Finance itself sometimes recommends non-standard correspondence in its letters (for example, Dt 19 Kt 83 - in a letter dated October 30, 2006 No. 07-05-06 / 262, Dt 68 Kt 99 - in a letter dated February 15, 2006 No. 07- 05-06/31 and others). Secondly, by the letter of the Ministry of Finance of the Russian Federation of March 15, 2001 No. 16-00-13 / 05, the Chart of Accounts was recognized as a non-regulatory document. In other words, it is an instruction that establishes uniform approaches to the use of accounting, but the standard correspondence given in it is not exhaustive and does not provide for all possible types of operations encountered in economic activity.

Results

The transfer of fixed assets into goods is not provided for by the current regulations. From the point of view of the regulatory authorities, this operation does not comply with the law and is carried out solely for the purpose of lowering the property tax base. On the other hand, the legislation does not contain a direct ban on this action.

If you want to make such a transfer, you need to prepare to defend your position in court. However, before converting a fixed asset into a product, evaluate the appropriateness of this action. So, for objects with a useful life of less than 10 years, the conversion into goods is simply unprofitable, since in this case more significant savings are achieved by including accrued depreciation in income tax costs.

How this article will help: Correctly draw up documents on the transfer of goods to the composition of fixed assets or materials. What it will save you from: From errors in the transfer of goods, as well as arrears, fines and penalties on taxes.

It happens that some product in the warehouse is needed by the company itself. And then you, as an accountant, need to transfer the asset to fixed assets or materials. Agree, the situation is not easy. And it can raise a lot of questions about how to draw up primary documents and calculate taxes. Let's take a look at what is important to consider when changing the category of an asset.

The product was decided to be used as the main tool

The first step is to prepare with your manager an order that the asset originally purchased for resale will be used as a fixed asset. In this primary document, indicate the reason for this decision. Below is a sample order.

Now we will talk in more detail about the consequences that arise in accounting and tax accounting as a result of the transfer of goods to fixed assets. Here we say right away: if the initial cost of the fixed asset in accounting does not exceed 40,000 rubles. (or another lower limit set by the company), then you will account for such objects in the same way as materials ( par. 4 p. 5 RAS 6/01). We will talk about them later in the article. And in this section we will focus only on the usual fixed assets.

Accounting

Having issued an order from the manager to transfer the goods to fixed assets, you need to transfer the cost of this product, reflected on account 41"Goods", on account 08"Investments in non-current assets". However the rules for the formation of the cost of purchased goods and the initial cost of the fixed asset do not match. Therefore, it is possible that, in addition to the amounts from account 41, some other costs will have to be transferred to account 08.

So, in the initial cost of the fixed asset, you include the cost of its delivery ( clause 8 PBU 6/01). But in the case of goods, such costs can be taken into account at your discretion. Either include in the cost of purchased inventory, or reflect separately on account 44"Sales Expenses" ( clause 13 PBU 5/01).