1. In what order should employers provide their employees with special clothing and other personal protective equipment.
2. How to reflect for tax purposes the costs of purchasing personal protective equipment.
3. What are the features of accounting for workwear and personal protective equipment.
Providing workers with special clothing, shoes and other personal protective equipment is not as uncommon as it might seem at first glance. For example, by law, an employer is required to provide PPE for employees whose work involves pollution. And this category includes, among other things, cleaners and drivers - positions that exist in almost every organization. In addition, PPE must be issued to employees engaged in work with harmful and dangerous working conditions, such as welders, laboratory technicians, mechanics, etc. With the introduction of a special assessment of working conditions mandatory for all employers, it is unlikely that it will be possible to “forget” to provide their employees with special clothing and PPE - a reminder will be the report of a specialized organization on the results of the special assessment. Therefore, employers need to be prepared to finance the purchase of personal protective equipment, and accountants need to reflect them in their accounts.
The procedure for providing workers with special clothing and other personal protective equipment
The employer is responsible for ensuring safe conditions and labor protection. For this purpose, the Labor Code of the Russian Federation provides for the issuance of personal protective equipment (PPE) to workers engaged in work with harmful and (or) dangerous working conditions, as well as work performed in special temperature conditions or associated with pollution (Article 212 of the Labor Code of the Russian Federation). Wherein Personal protective equipment includes special clothing, special shoes and safety devices (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, goggles, helmets, gas masks, respirators) used to prevent or reduce workers’ exposure to harmful and (or) hazardous production factors, as well as for protection against pollution.
Procedure for providing workers with PPE established by the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment (approved by Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n), according to which:
- PPE is purchased by the employer at his own expense, it is also possible to purchase PPE for temporary use under a lease agreement.
- PPE intended for issuance to employees must have valid certificate or declaration of conformity, confirming compliance with the safety requirements established by law.
- Working clothes and other personal protective equipment are issued to employees, free based on results and issuance standards.
Standard standards for issuing personal protective equipment to employees, universal for all sectors of the economy, are established by the following documents:
- Order of the Ministry of Health and Social Development of the Russian Federation dated October 1, 2008 N 541n (valid until May 27, 2015), Order of the Ministry of Labor of Russia dated December 9, 2014 N 997n (valid from May 28, 2015) - in relation to special clothing and footwear and other personal protective equipment for professions and positions;
- Resolution of the Ministry of Labor of Russia dated December 31, 1997 N 70 - in relation to warm special clothing and footwear according to climatic zones;
- Order of the Ministry of Health and Social Development of Russia dated April 20, 2006 N 297 - regarding special high-visibility signal clothing.
In addition to industry-wide standards, there are standard standards for issuing PPE that are used in each specific industry, for example, in construction, transport, and healthcare. In addition, if there are financial opportunities, the employer has the right to establish increased issuance standards or otherwise improve the provision of workers with protective equipment. The established procedure for issuing PPE must be enshrined in the relevant local regulations.
In order to comply with the standards for issuing PPE to employees and the timing of their use, the employer must organize accounting of PPE in use. The issuance and return of protective clothing is reflected in the personal record card for the issuance of personal protective equipment, the form of which is established by the Intersectoral Rules (Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n).
Personal registration cards for the issuance of personal protective equipment can be filled out both in paper and electronic form. In the latter case, instead of the employee’s personal signature, the date and number of the accounting document, which contains the employee’s signature in receiving PPE (for example, a demand invoice), are affixed.
! Note: Work clothes and other personal protective equipment are issued to employees for use, while ownership remains with the employer. Therefore, upon dismissal or transfer to another job, the employee is obliged to return the PPE received, otherwise the cost of the PPE may be withheld from wages.
Tax accounting of workwear and personal protective equipment
Taxpayers have the right to include as expenses the costs of purchasing work clothes and other personal protective equipment for employees both for calculating income tax and for the simplified tax system. However, you can only take into account the costs of personal protective equipment within the current standard issuance standards or increased standards confirmed(Letters of the Ministry of Finance dated November 25, 2014 No. 03-03-06/1/59763, dated February 16, 2012 No. 03-03-06/4/8).
The procedure for accepting expenses for the purchase of personal protective equipment for tax accounting depends on their cost and period of use. Depending on these factors, personal protective equipment can be taken into account either as part of material costs or as part of costs for the acquisition of fixed assets.
If personal protective equipment is accepted for tax accounting as fixed assets, then their cost is written off as expenses after commissioning (issuance to the employee):
- in the case of OSN - monthly during the established period of use by calculating depreciation;
- under the simplified tax system - a lump sum on the last day of the reporting (tax) period in the amount of amounts paid (clause 3 of article 346.16, clause 4 of clause 2 of article 346.17 of the Tax Code of the Russian Federation)
If PPE is taken into account as part of material costs, then their value is accepted for tax accounting:
- In the case of OSN - at a time during commissioning (issuance to an employee) or evenly, taking into account the period of use or other economically justified indicators (if the period of use of PPE exceeds one reporting period for income tax) (clause 3 of clause 1 of Article 254 of the Tax Code of the Russian Federation) . The option of accounting for personal protective equipment chosen by the taxpayer must be fixed in the accounting policy for tax purposes;
- Under the simplified tax system - once after posting and payment.
! Note: If the cost of purchased personal protective equipment is partially or fully reimbursed from the Social Insurance Fund, then the amount of reimbursement should be taken into account for tax purposes as non-operating income. The procedure for reimbursement of expenses for the purchase of special clothing and other personal protective equipment for employees is generally similar to the procedure for reimbursement, which is described in one of the previous articles.
Personal income tax and insurance premiums
Since special clothing and other personal protective equipment are issued to employees for use, without transfer of ownership, and are not remuneration for labor, their cost does not relate to employee income. In this regard, the cost of PPE provided to employees is not a subject to a tax:
- Personal income tax (Article 207 of the Tax Code of the Russian Federation);
- insurance contributions to the Pension Fund, FFOMS and Social Insurance Fund (Article 7 of the Federal Law of July 24, 2009 N 212-FZ, clause 1 of Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ).
Accounting for workwear and personal protective equipment
For the purpose of accounting for special clothing and other personal protective equipment, organizations must be guided by the Guidelines for accounting of special tools, special devices, special equipment and special clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n). In accordance with these instructions, personal protective equipment, regardless of their cost and period of use, are accounted for as inventories (on account 10). However, the organization has the right to provide for the accounting of personal protective equipment that meets the criteria of fixed assets as part of fixed assets (account 01) (Letter of the Ministry of Finance of the Russian Federation dated May 12, 2003 No. 16-00-14/159).
! Note: Since accounting for PPE as fixed assets is the right of the organization, the choice of a specific accounting option must be fixed in the accounting policy for accounting purposes:
- Option 1. Special clothing and other personal protective equipment are taken into account as part of inventories, regardless of cost and service life.
- Option 2. Special clothing and other personal protective equipment with a cost of over 40,000 rubles* and a service life of more than a year are taken into account as part of fixed assets in the manner established by PBU 6/01. Special clothing and other personal protective equipment that do not meet the specified criteria are taken into account as part of the MPZ.
* The organization has the right to establish another cost criterion for classifying inventories as fixed assets, but not more than 40,000 rubles. (paragraph 4, clause 5 of PBU 6/01)
Since the second option for accounting for personal protective equipment corresponds to the reflection of personal protective equipment in tax accounting, it is advisable to choose and register it in the accounting policy: this will bring tax and accounting accounting as close as possible.
The procedure for writing off the cost of purchased personal protective equipment as expenses depends on the option of their accounting.
- If personal protective equipment is accepted for accounting as part of the inventory, then its cost, in accordance with the Methodological Instructions, should be written off as expenses linearly throughout the entire period of use (clause 26 of the Methodological Instructions).
! Note: The cost of PPE, the service life of which does not exceed 12 months, can be written off as expenses at a time at the time of transfer to the employee (clause 21 of the Methodological Instructions). However, this accounting option needs to be fixed in the accounting policy for accounting purposes, and it is better if it coincides with the option chosen for tax accounting purposes.
- If personal protective equipment is taken into account as fixed assets (that is, it meets the criteria for recognizing assets as fixed assets), then their cost is written off as expenses by calculating depreciation.
Accounting for special clothing and other personal protective equipment
|
Account debit |
Account credit | |
|
Accounting for personal protective equipment as a fixed asset |
||
| PPE purchased | ||
| 01 "Fixed assets" | 08 “Investments in non-current assets” | PPE is accepted for accounting as fixed assets |
| 01 “Fixed Assets” / Responsibility Center (MOL) | 01 "Fixed assets" | |
| 02 “Depreciation of fixed assets” | Monthly during the period of use of PPE: Depreciation is calculated on the cost of PPE | |
|
Accounting for personal protective equipment as part of the inventory (use period more than 12 months) |
||
| 60 “Settlements with suppliers and contractors” | PPE purchased | |
| 10-10 “Special equipment and special clothing in the warehouse” | PPE was given to the employee for use | |
| 20 “Main production” (26, 44) | 10-11 “Special equipment and special clothing in operation” | Monthly during the period of use of PPE: the cost of PPE is partially written off as expenses |
|
Accounting for personal protective equipment as part of the inventory (use period no more than 12 months) |
||
| 10-10 “Special equipment and special clothing in the warehouse” | 60 “Settlements with suppliers and contractors” | PPE purchased |
| 20 “Main production” (26, 44) | 10-10 “Special equipment and special clothing in the warehouse” | The cost of personal protective equipment is written off as an expense upon transfer to the employee |
| Off-balance sheet account “Special equipment and special clothing in use” | The cost of personal protective equipment transferred to employees for use is reflected off the balance sheet (if, by decision of the organization, off-balance sheet accounting is maintained) | |
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Normative base
- Tax Code of the Russian Federation
- Labor Code of the Russian Federation
- Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
- Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”
- Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n “On approval of intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment”
- Order of the Ministry of Health and Social Development of the Russian Federation dated October 1, 2008 No. 541n “On approval of the Standard Standards for the free issuance of certified special clothing, special footwear and other personal protective equipment to workers of cross-cutting professions and positions in all sectors of the economy engaged in work with harmful and (or) dangerous working conditions, and also for work performed in special temperature conditions or associated with pollution"
- Order of the Ministry of Labor of Russia dated December 09, 2014 No. 997n “On approval of the Standard Standards for the free issuance of special clothing, special footwear and other personal protective equipment to workers in cross-cutting professions and positions of all types of economic activities engaged in work with harmful and (or) dangerous working conditions, and also for work performed in special temperature conditions or associated with pollution"
- Order of the Ministry of Health and Social Development of Russia dated April 20, 2006 No. 297 “On approval of the Standard Standards for the free issuance of certified special high-visibility signal clothing to workers in all sectors of the economy”
- Resolution of the Ministry of Labor of the Russian Federation dated December 31, 1997 No. 70 “On approval of the Standards for the free issuance of warm special clothing and warm special footwear to workers in climatic zones that are common to all sectors of the economy (except for climatic regions specifically provided for in the Standard Industry Norms for the free issuance of special clothing and special footwear and other personal protective equipment for maritime transport workers; civil aviation workers; workers carrying out observations and work on the hydrometeorological regime of the environment; permanent and variable composition of educational and sports organizations of the Russian Defense Sports and Technical Organization (ROSTO))"
Find out how to read the official texts of these documents in the section
Special equipmentis a current asset and is included in materials. There are a number of features of accounting for such special assets, which will be discussed in this article.
Definition of special equipment objects
Special equipment in accounting is a term that combines concepts such as special-purpose equipment, fixtures, and tools. Accounting for special equipment is determined by the Methodological Guidelines for the accounting of special tools, special devices, special equipment and special clothing (hereinafter referred to as Guidelines No. 135n), which were approved by a separate order of the Ministry of Finance dated December 26, 2002 No. 135n.
In paragraphs 1-9 of this document describe in detail what is meant by the concepts of special equipment, special devices and special tools, and examples are given. The main features of special equipment are as follows: firstly, it is a means of labor, and secondly, it is used to perform individual operations that go beyond the scope of standard or standard production. In other words, special assets are contrasted with fixed assets that are constantly used to manufacture standard products.
Depending on the specifics of production, the company must specify in its accounting policy which items should be classified as special equipment.
Accounting for receipt and write-off of special equipment objects
Special equipment is acquired by the organization at its actual cost when transferring property rights to it and in case of independent production. The company has the right to choose the method of accounting and writing off the cost of the special equipment item as expenses. One of the main selection criteria is the service life of specific equipment.
Option 1. Service life of special equipment is more than 12 months
Guidelines No. 135n provide a choice of 2 accounting methods indicated below:
1. Accounting is maintained as required by PBU 6/01 “Accounting for fixed assets”, approved by Order of the Ministry of Finance dated March 30, 2001 No. 26n.
If the cost of special equipment is less than 40,000 rubles, then the enterprise’s accounting department has the right to take it into account as inventories (clause 5 of PBU 6/01), and it can be written off as costs at a time when it is put into production.
If the cost exceeds 40,000 rubles, then the special equipment is recognized as a fixed asset.
Fixed assets are written off as expenses using the institution of depreciation over their useful life.
2. The accounting department should reflect the objects of special assets as a debit to the 10th account “Materials”, the subaccount “Special equipment and clothing in the warehouse” in correspondence with accounts 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, 76 “Settlements with different debtors and creditors." In case of independent production, the costs accumulated on accounts 20 “Main production” or 23 “Auxiliary production” will need to be transferred to the 10th account using the subaccount “Special equipment and clothing in the warehouse”. Moreover, this is done even when the equipment item bypasses the warehouse and is sent directly to production (clause 17 of Methodological Instructions No. 135n).
Methodological guidelines establish the need for analytical accounting. In circumstances where a special asset is transferred to production immediately from a warehouse, it is necessary to reflect this operation on the following sub-accounts:
- Dt 10 subaccount “Special equipment and protective clothing in operation” Kt 10 subaccount “Special equipment and protective clothing in the warehouse”.
Companies are also allowed to keep such records off the balance sheet. This is done for the convenience of monitoring safety in circumstances when the special asset is completely written off for production.
There are 3 ways to write this off:
- in direct proportion to the volume of products produced (work performed or services rendered);
- linearly (based on the provisions of clause 24 of Methodological Instructions No. 135n);
- repayment in full at the time of transfer to production (based on the provisions of clause 25 of Methodological Instructions No. 135n).
The cost of special assets is written off by debiting the production cost accounts and crediting account 10 “Materials”, subaccount “Special equipment and clothing in use”.
Example:
The company purchased welding equipment for a special limited edition of garden fences. The cost of the welding machine is 78,000 rubles; the amount includes 18% VAT. It is planned to use this device for 15 months. The accounting policy states that such equipment is accounted for as part of inventories, and the linear method is used for write-off.
Despite the fact that the time of use of special equipment will exceed a year, and the cost is more than 40,000 rubles, it can be taken into account in current assets. The purchase transaction is reflected as follows:
Dt 10 subaccount “Special equipment and clothing in the warehouse” Kt 60 - 66,102 rub.
Incoming VAT reflected:
Dt 19 Kt 60 — 11,898 rub.
Special equipmenttransferred to production:
Dt 10 subaccount “Special equipment and special clothing in operation” Kt 10 subaccount “Special equipment and special clothing in the warehouse” - 66,102 rubles.
The monthly write-off amount for 15 months will be 66,102 / 15 = 4,407 rubles.
Special equipmentwritten off as expenses in the 1st month of operation:
Dt 20 Kt 10 subaccount “Special equipment and protective clothing in operation” - 4,407 rubles.
Option 2. Service life of special equipment is less than 12 months
Accounting is carried out only with the help of Methodological Instructions No. 135n, as discussed in paragraph 1 of this article.
Example:
A ceramics factory has purchased molds for casting that will be used to produce a holiday batch of flower pots. Purchase cost 280,000 rubles. without VAT. It is planned to produce 7,000 pieces. pots in 5 months. The accounting policy states that such devices are taken into account as part of the inventory, and costs are charged in proportion to the volume of production.
Despite the fact that the service life of this special asset is less than 12 months, it should still be written off not at a time, like ordinary inventories, but proportionally. This helps to evenly reflect the cost of production across months, without sudden jumps due to one-time write-offs.
In the 1st month, 1,500 units were produced, in the 2nd - 1,000 units, in the 3rd - 1,700 units, in the 4th - 1,800 units, in the 5th - 1,000 units .
The purchase is reflected by the following entry:
Dt 10 subaccount “Special equipment and clothing in the warehouse” Kt 60 - 280,000 rub.
Special equipmenttransferred to production:
Dt 10 subaccount “Special equipment and special clothing in operation” Kt 10 subaccount “Special equipment and special clothing in warehouse” - 280,000 rubles.
The write-off amount in the 1st month will be 280,000 / 7,000 × 1,500 = 60,000 rubles.
The write-off amount in the 2nd month will be 280,000 / 7,000 × 1,000 = 40,000 rubles.
The write-off amount in the 3rd month will be 280,000 / 7,000 × 1,700 = 68,000 rubles.
The write-off amount in the 4th month will be 280,000 / 7,000 × 1,800 = 72,000 rubles.
The write-off amount in the 5th month will be 280,000 / 7,000 × 1,000 = 40,000 rubles.
Special equipmentwritten off as expenses each month of operation by wiring:
Dt 20 Kt 10 subaccount “Special equipment and clothing in operation.”
Summarize. The table below lists all possible ways to account for special equipment and the cases in which they are applicable.
|
Accounting method |
Conditions of use |
|
|
|
The method is available for any equipment and for all cases. |
|
The method is available when the useful life of special equipment exceeds 12 months. |
|
The method is available if the useful life of the special equipment exceeds 12 months and if its cost does not exceed 40,000 rubles. It is allowed to establish a different value threshold in the accounting policy, but in any case it should not exceed 40,000 rubles. |
Results
Thus, depending on the choice of the organization, on its features and specifics, special equipment can be accounted for as ordinary materials and written off at a time when released into production, or it can be written off evenly as fixed assets or materials.
The accounting policy must describe in detail how the organization reflects special equipment, in accordance with which regulations. It is worth noting that for different types of special assets, different methods of non-lump sum write-off are possible.
New page 1
By order of the Ministry of Finance of the Russian Federation dated December 26, 2002 No. 135n were approved Guidelines for accounting of special tools, special devices, special equipment and special clothing. The guidelines are put into effect from the financial statements for 2003.
These Guidelines highlight a separate group of assets for which a special procedure is provided for accounting and attributing their value to the costs of production and sale of products. The special assets include:
1. Special tools and special devices - technical means that have individual (unique) properties and are intended to provide conditions for the manufacture (production) of specific types of products (performance of work, provision of services), including:
· tools;
· stamps;
· Press forms;
· molds;
· rolling rolls;
· model equipment;
· stocks;
· chill molds;
· flasks;
· plazo-template special equipment$
· other types of special tools and special devices.
Technical means intended for the production of standard types of products (works, services) are not taken into account as special tools and special devices.
2. Special equipment - labor tools reusable in production, which provide conditions for performing specific (non-standard) technological operations, including:
· special technological equipment (chemical, metalworking, forging, thermal, welding, other types of special technological equipment) used to perform non-standard operations;
· control and testing apparatus and equipment (stands, consoles, mock-ups of finished products, testing facilities) intended for adjustments, testing of specific products and delivery to the customer (buyer);
· reactor equipment;
· decontamination equipment;
· other types of special equipment.
Technological equipment for performing standard (standard) operations on mechanical, thermal, galvanic and other processing of parts and products, standard testing equipment for testing purchased semi-finished products, components and materials, as well as other equipment of general use are not taken into account as special equipment.
3. Special clothing - personal protective equipment for workers: special clothing, special shoes and safety devices:
· overalls;
· costumes;
· jackets;
· trousers;
· robes;
short fur coats;
· sheepskin coats;
· various shoes;
· mittens;
· glasses;
· helmets;
· gas masks;
· respirators;
· other types of special clothing.
Accounting for workwear must be organized in the manner determined by the Methodological Instructions.
An organization can choose one of two methods of accounting for special equipment(special tools, special devices, special equipment):
1. Special equipment is accounted for in the manner prescribed by the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n.
The cost of special equipment with a useful life of more than 12 months is repaid by depreciation in one of the following ways:
· linear method;
· reducing balance method;
· by the sum of the numbers of years of useful life;
· proportional to the volume of production.
Special equipment items worth up to 10,000 rubles. are written off as production costs as they are released into production or operation.
It should be noted that keeping records of special equipment in accordance with the provisions of PBU 6/01 is possible only for objects whose useful life exceeds 12 months. Special equipment with a shorter useful life is taken into account as part of inventories. The Methodological Instructions do not make any special reservations about the order in which these objects should be accounted for and written off - in the order established by the Methodological Instructions, or the rules established by the Regulation “Accounting for Inventories” PBU 5/01, approved by Decree of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n. In this case, the cost of special equipment with a useful life of less than 12 months is written off to production cost accounts at the time of their release into production or commissioning.
2. Accounting and write-off are carried out in the manner prescribed by the Methodological Instructions.
Objects of special equipment and special clothing, regardless of their cost and useful life, are included in current assets and are accounted for in account 10 “Materials”, to which subaccounts “Special equipment and special clothing in warehouse” and “Special equipment and special clothing in operation” are opened. Objects are accepted for accounting at actual cost, determined in accordance with provisions of PBU 5/01.
The cost of special assets is repaid by calculating depreciation in one of the following ways:
· proportional to the volume of manufactured products - this method is recommended to be used if the useful life of special equipment depends on the quantity of manufactured products;
· in a linear way - if the physical wear and tear of objects is not related to the volume of products produced.
Directly at the time of transfer of objects into operation, it is allowed to write off workwear whose service life does not exceed 12 months, and special equipment that is used for individual orders or in mass production.
It should be noted that the wording of paragraph 25 of the Methodological Instructions makes it possible to write off almost any special equipment object during commissioning, since if the object is used not for an individual order, but for performing non-standard operations for a sufficiently long time and for the production of a large number of products, this may qualify as mass production.
The cost of workwear with a service life of more than 12 months is repaid only using the straight-line method.
Thus, the Methodological Instructions propose a combined method of accounting and write-off of special assets, combining the accounting and write-off methods established for both inventories and fixed assets, and this procedure differs from the generally accepted one. On the one hand, these objects are accounted for as part of current assets on account 10, even if in terms of cost and useful life they fall under the definition of fixed assets.
On the other hand, their cost is repaid through depreciation, even if, according to cost indicators and useful life, they are not subject to inclusion in fixed assets or must be written off at the time of commissioning. In addition, expensive objects, which according to general rules should be accounted for as part of fixed assets and written off by depreciation, can be written off directly upon commissioning if they are used for individual orders or in mass production.
When using this method of accounting and write-off of special assets, there will be significant discrepancies between accounting and tax accounting data. For tax accounting purposes, objects are included in depreciable property or inventories in accordance with the provisions of Chapter. 25 Tax Code of the Russian Federation. Thus, in order to include objects in depreciable property, two conditions must be simultaneously met: the objects must have a useful life of more than 12 months and an initial cost of more than 10,000 rubles. If the objects do not meet these conditions, then according to subparagraph. 3 p. 1 art. 254 of the Tax Code of the Russian Federation, their cost is included in material costs at the time of commissioning.
Tax Code of the Russian Federation. Article 254. Material expenses:
1. Material expenses, in particular, include the following expenses of the taxpayer:
3) for the purchase of tools, fixtures, inventory, devices, laboratory equipment, work clothes and other property that is not depreciable property. The cost of such property is included in material costs in full as it is put into operation...
Therefore, situations are possible when in tax accounting objects are not included in depreciable property (by period of use or by original cost) and their cost is included in expenses at the time of commissioning, and depreciation will be charged on them in accounting. In addition, for tax accounting purposes, depreciation is calculated only in a linear or non-linear manner.
The table describes the procedure for accounting and writing off objects according to general accounting rules, according to the rules established by the Methodological Instructions, and in tax accounting.
|
Types of objects |
Accounting |
Tax accounting |
|
|
PBU 6/01, 5/01 |
Guidelines |
||
|
Special equipment with a useful life of less than 12 months and an initial cost of less than 10,000 rubles. |
· included in the MPZ; |
· included in the MPZ; |
|
|
Special equipment with a useful life of less than 12 months and an initial cost of more than 10,000 rubles. |
· included in the MPZ; · written off at the time of transfer to production |
· included in the MPZ; · the cost is repaid through depreciation; · can be written off at the time of transfer to production (if used for an individual order or in mass production) |
· Not · the cost is included in material costs at the time of transfer to production |
|
Special equipment with a useful life of more than 12 months and an initial cost of less than 10,000 rubles. |
· written off at the time of transfer to production |
· included in the MPZ; · the cost is repaid through depreciation; · can be written off at the time of transfer to production (if used for an individual order or in mass production) |
· is not included in depreciable property; · the cost is included in material costs at the time of transfer to production |
|
Special equipment with a useful life of more than 12 months and an initial cost of more than 10,000 rubles. |
· included in fixed assets; |
· included in the MPZ; · the cost is repaid through depreciation; · can be written off at the time of transfer to production (if used for an individual order or in mass production) |
· included in depreciable property; · the cost is repaid through depreciation |
|
Workwear with a service life of less than 12 months and an initial cost of less than 10,000 rubles. |
· included in the MPZ; · written off at the time of transfer to production |
· included in the MPZ; |
· is not included in depreciable property; · the cost is included in material costs at the time of transfer to production |
|
Workwear with a service life of less than 12 months and an initial cost of more than 10,000 rubles. |
· included in the MPZ; · written off at the time of transfer to production |
· included in the MPZ; · the cost can be repaid through depreciation; · may be written off at the time of transfer to production |
· is not included in depreciable property; · the cost is included in material costs at the time of transfer to production |
|
Workwear with a service life of more than 12 months and an initial cost of less than 10,000 rubles. |
· included in fixed assets; · written off at the time of transfer to production |
· included in the MPZ; · the cost is repaid through depreciation |
· is not included in depreciable property; · the cost is included in material costs at the time of transfer to production |
|
Workwear with a service life of more than 12 months and an initial cost of more than 10,000 rubles. |
· included in fixed assets; · the cost is repaid through depreciation |
· included in the MPZ; · the cost is repaid through depreciation |
· included in depreciable property; · the cost is repaid through depreciation |
ARRIVAL OF SPECIAL ASSETS
Like other materials and equipment, special equipment and clothing can be received by an organization as a result of the following operations:
· purchase for a fee;
· gratuitous transfer;
· capital contribution;
· commodity exchange operations;
· production by the organization.
In all of the above cases, special assets are accepted for accounting at actual cost, which is defined as the amount of actual costs for their acquisition or production in the manner prescribed by the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n.
Special equipment and special clothing that do not belong to the organization by right of ownership should be accounted for in an off-balance sheet account, for example 012 “Special equipment”.
According to clause 13 of the Methodological Instructions, special assets are accounted for in account 10 “Materials” in a separate sub-account “Special equipment and special clothing in the warehouse”. However, for the convenience of accounting, separate subaccounts “Special equipment in the warehouse” and “Special clothing in the warehouse” can be opened.
Operations for the receipt of special equipment and protective clothing are reflected by posting:
Debit accounts 10 accounts 60, 71, 76.
If special equipment or special clothing is manufactured by the organization, then their actual cost is assumed to be equal to the amount of actual costs of their production.
Operations for the receipt of items of special equipment or special clothing manufactured in-house are reflected by posting:
Debit accounts 10 subaccount “Special equipment (workwear) in warehouse” Credit accounts 21, 23.
After completion of work on the production of special equipment and protective clothing, a Certificate of Completion of Work is drawn up. A sample form of the act is given in Appendix 1 to the Methodological Instructions, however, an organization can independently develop the form of the act.
Methodological guidelines recommend that for processing operations for the transfer of manufactured special equipment and protective clothing from the departments where they were manufactured to the warehouse, use a demand invoice and (or) invoice (standard interindustry forms M-11 and M-15, approved by the Decree of the State Statistics Committee of the Russian Federation dated October 30 1997 No. 71a) (Appendices 2 and 3 of the Guidelines).
At the time of acceptance of special equipment and protective clothing at the warehouse, a receipt order is issued in form M-4 (Appendix 4 of the Methodological Instructions).
The methodological guidelines allow the use of forms of primary accounting documents for the movement of special equipment and protective clothing, which the organization can develop independently. These forms must contain the mandatory details provided for by the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”:
"2. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:
a) name of the document;
b) date of preparation of the document;
c) the name of the organization on whose behalf the document was drawn up;
e) measures of business transactions in physical and monetary terms;
f) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
g) personal signatures of these persons.”
M.V. Sofonova consultant-methodologist of JSC Intercom-Audit
Guidelines for accounting
special tools, special devices,
special equipment and special clothing
I. General provisions
1. Guidelines for accounting of special tools, special devices, special equipment and special clothing (hereinafter referred to as the Guidelines) determine the procedure for maintaining accounting of special tools, special devices, special equipment and special clothing and apply to organizations that are legal entities under the law Russian Federation (except for credit organizations and budgetary institutions).
2. These Guidelines define the features of accounting for assets that are included for accounting purposes in current assets and have a special procedure for assigning value to the costs of production and sale of products (works, services).
For the purposes of the Methodological Guidelines for Accounting, the following assets are accepted as these assets:
- special tools and special devices - technical means that have individual (unique) properties and are intended to provide conditions for the manufacture (production) of specific types of products (performance of work, provision of services);
- special equipment - labor tools reusably used in production, which provide conditions for performing specific (non-standard) technological operations;
- special clothing - personal protective equipment for employees of the organization.
3. The composition of special tools and special devices includes: tools, dies, molds, molds, rolling rolls, pattern equipment, stocks, molds, flasks, template special equipment, other types of special tools and special devices.
4. Technical means intended for the production of standard types of products (works, services) are not taken into account as special tools and special devices.
5. Counted as special equipment:
- special technological equipment (chemical, metalworking, forging, thermal, welding, other types of special technological equipment) used to perform non-standard operations;
- control and testing apparatus and equipment (stands, consoles, mock-ups of finished products, testing facilities) intended for adjustments, testing of specific products and delivery to the customer (buyer);
- reactor equipment;
- decontamination equipment;
- other types of special equipment.
6. Process equipment for performing standard (standard) operations on mechanical, thermal, galvanic and other processing of parts and products, standard testing equipment for testing purchased semi-finished products, components and materials, as well as other equipment of general use are not taken into account as special equipment.
7. Special clothing includes: special clothing, special shoes and safety equipment (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, goggles, helmets, gas masks, respirators, other types of special clothing).
8. A specific list of labor tools taken into account as part of special tools, special devices, special equipment and special clothing is determined by the organization based on the characteristics of the technological process in industries and other sectors of the economy.
9. An organization can organize registration of special tools, special devices, special equipment in the manner prescribed for, in accordance with, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation on April 28, 2001 N 2689 ).
Government of the Russian Federation dated March 6, 1998 N 283 (Collection of Legislation of the Russian Federation, 1998, N 11, Art. 1290), I order:
The demand invoice (), as a rule, is written out in triplicate. The first copy is transferred to the accounting service for capitalization of manufactured special equipment and writing off costs for the corresponding order; the second copy is transferred along with the manufactured special equipment to the organization’s warehouse (other storage locations), and the third remains in the manufacturing department.
Based on the specific conditions of the organization’s activities, the latter can, in addition to the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation, use independently developed forms of primary accounting documents for the movement of special equipment and special clothing. At the same time, these forms must contain the mandatory details provided for “On Accounting” (Collection of Legislation of the Russian Federation, 1996, No. 48, Art. 5369; 1998, No. 30, Art. 3619; 2002, No. 13, Art. 1179).
16. Acceptance and posting of incoming special equipment and special clothing by the organization’s warehouses, as a rule, are formalized by drawing up receipt orders (standard intersectoral, approved by the State Statistics Committee of Russia dated October 30, 1997 N 71a).
17. Based on the peculiarities of the technological production process in an organization, the direct transfer of manufactured special equipment to the production (operating) divisions of the organization can be carried out without its actual delivery to the organization’s warehouse.
Example. Special equipment, the transfer of which to production is carried out without its actual delivery to the warehouse, includes slipway equipment, reactor equipment, some types of instrumentation equipment, etc. In these cases, special equipment is reflected in warehouse and accounting records as received at the organization's warehouse (other storage locations). At the same time, in the receipt and supply documents of the warehouse and the receipt documents of the production (operating) division of the organization, notes are simultaneously made that special equipment has been received and issued from the organization’s warehouse.
