Equipment repair in accounting. Equipment repair: accounting and tax accounting

in accounting (BU) and tax (TA) accounting can occur according to different rules. At the same time, they have a lot in common. Let's look at these similarities and differences.

Repair of fixed assets - what is it?

Repair of fixed assets (Fixed Assets) is a process that relates to both own and leased property. It is carried out in order to support or restore the functionality of the OS. The repair procedure consists of eliminating faults that have arisen, replacing worn parts or individual components of the object. Depending on the frequency and volume of work performed, repairs can be:

• current,
• average,
• capital.

However, in no case should the repair process lead to changes in the basic technical characteristics or the purpose of the object being repaired, since such a change will already be regarded as modernization (reconstruction), which must be taken into account according to completely different rules (clause 2 of Article 257 of the Tax Code of the Russian Federation).

Carrying out repairs, unlike modernization (reconstruction), does not in any way affect either the original or residual value object. All repair costs, whatever their value, are taken into account during the period of its completion. However, such expenses require economic justification and documentary evidence (letters of the Ministry of Finance of the Russian Federation dated March 24, 2010 No. 03-03-06/4/29, dated February 25, 2009 No. 03-03-06/1/87).

Repairs can be carried out:

• attracted counterparty,
• on our own,
• in a mixed way.

Documentation of repairs

Repairs are preceded by drawing up:

• a defective statement reflecting the condition of the object, which can be made in 1 copy if the repairs are carried out on their own or in a mixed way, and drawn up in 2 copies if the repairs are carried out by a third-party contractor;

• estimates for repair work drawn up either by a third-party contractor or by its own department carrying out repairs;
• an order from the manager to carry out repairs, which reflects the timing of the repair work, the forces carrying it out, and, if necessary, decisions to replace temporarily absent OS;
• agreement for repairs, if it will be done by a third party;
• invoice for the internal movement of fixed assets, if the object is being repaired in its own department.

Upon completion of the repair work, the following is drawn up:

• certificate of acceptance of the object from repair;

• invoice for internal movement of fixed assets, if the object was repaired in its own department;
• a record of the repair performed in the OS inventory card.

For an example of such a record, see the sample for the article. .

Reflection of repairs in accounting

Accounting for the cost of repairing fixed assets in BU varies depending on how the repair work is carried out.

When carried out on their own (i.e., by one of the auxiliary departments), an order is opened for such work in the relevant department, for which direct costs associated with it are collected during the entire time the repair is in progress:

Dt 23 Kt 10, 69, 70.

If third-party contractors are involved for part of the work (i.e., a mixed method of repair), then account 60 will be added to the list of accounts reflected in this loan entry. In this case, a VAT posting may also arise if the services of a third-party contractor are subject to this tax:

Dt 19 Kt 60.

The overhead costs of the auxiliary department performing the repairs, distributed at the end of each month, will also be added to the total cost of the repair order:

Dt 23 Kt 25.

Upon completion of the repair, which will be recorded in the acceptance certificate of the object, the costs collected in account 23 for the corresponding order will be written off as overhead costs for the maintenance of the department in which the repaired OS is used:

Dt 25 (26, 44) Kt 23.

When repairs are carried out only by a third-party contractor, the costs for it will appear in accounting only on the date of signing the act of acceptance of the object from repair and will immediately be charged to overhead costs for the maintenance of the department in which the OS that has been repaired is used, with the allocation of VAT indicated in the documents :

Dt 25 (26, 44) Kt 60;

Dt 19 Kt 60.

In the posting for accounting for completed repair costs for both options (in-house or third-party), the list of accounts indicated by debit may also include accounts 23 and 29, if the accounting of overhead costs for them is organized using the boiler method or in separate subaccounts of these accounts. OS repair costs cannot be included in direct costs, since the objects are not involved in production during repairs.

According to current rules In accounting, a reserve for OS repairs is not created in the accounting department. Previously, this could be done, but since 2011, this possibility has been excluded from the Methodological Guidelines for fixed assets accounting, approved by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n (Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 No. 186n).

Accounting for repairs in tax accounting

NU management accounting for the cost of repairing fixed assets possible in 2 ways (Article 260 of the Tax Code of the Russian Federation):

• The same as in accounting, i.e. by including costs in expenses during the period of completion of repairs (clause 1).
• Through the creation of a reserve (clause 3). The amount of contributions to it is determined in a special manner established by clause 2 of Art. 324 Tax Code of the Russian Federation. The total amount of the reserve has limits, but can accumulate over several tax periods. If a reserve is created, then all repair costs are taken into account and attributed to the reduction of this reserve. And only if its amount is exceeded, repair costs can be taken into account directly in the costs.

The decision to create or not create a reserve in NU must be fixed in accounting policy. If you decide to create it, the algorithm for calculating the amount of the reserve and the period for which it is formed are also written down.

Since the current accounting rules do not provide for the possibility of creating a reserve for repairs of fixed assets, differences will arise between the accounting and accounting data in terms of the reserve formed for the purposes of the accounting system.

Results

OS repair consists of implementing measures aimed at maintaining the operability of fixed assets, but it should not lead to a change in the technical characteristics or purpose of the OS. Repair costs are taken into account in expenses in the amount of actual amounts upon completion of repair work, regardless of whose forces the repair is carried out: in-house or outsourced. Documented justification for the need for repairs is required. In the NU it is permissible to create a reserve for repairs, but this leads to differences between the BU and the NU.

Repair is a set of technological operations and organizational actions to restore the operability, serviceability and resource of an object or its components(clause 2.1.2 GOST 18322-2016, introduced by Order of Rosstandart dated March 28, 2017 No. 186-st). We will tell you in our consultation how the repair of fixed assets (FPE) is reflected in the organization’s accounting records, as well as documented.

How to justify the need for repairs

Repair of fixed assets is always preceded by the establishment of a malfunction, defect or other circumstance requiring repair.

Such a document justifying the need for repair work can be a defective statement, a sample of which we considered in a separate section.

As a basis for developing such a defective list, an organization can take, for example, the form of the Act on Identified Equipment Defects (form No. OS-16) (approved by Resolution of the State Statistics Committee of January 21, 2003 No. 7).

In a defective statement or other similar document selected by the organization and approved by the organization, it is necessary to indicate the nature and cause of the malfunction for the OS object, as well as confirm the need for repairs.

A special commission may be created in an organization to draw up a defective statement. It is advisable to include in its composition persons responsible for the safety and condition of fixed assets.

The defective statement is approved by the head of the organization or other authorized person.

We repair fixed assets: accounting

Costs for repairs of fixed assets are reflected in the accounting records of the reporting period to which they relate (clause 27 of PBU 6/01).

Cost accounting accounts depend on the type of activity of the organization, its characteristics and where exactly the OS object being repaired is used. For example, the cost of repairing the main production equipment used in production specific type products are reflected in the debit of account 20 “Main production”, the cost of repairing the factory building is in the debit of account 26 “General business expenses”, and a trading organization usually accounts for all its repairs in the debit of account 44 “Sales expenses” ().

In this case, property accounting accounts or settlements related to repairs are credited (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit accounts 20, 25 “General production expenses”, 26, 44, 91 “Other income and expenses”, etc. - Credit accounts 02 “Depreciation of fixed assets”, 10 “Materials”, 60 “Settlements with suppliers and contractors”, 70 “ Settlements with personnel for wages", 69 "Settlements for social insurance and provision”, etc.

Costs for OS repairs are reflected on the basis of the relevant primary accounting documents for accounting for expense transactions material assets, payroll, debts to suppliers for repair work performed, etc. (

Repair of fixed assets is a process that results in the restoration of the operational properties of objects. How the costs of repairing fixed assets are taken into account in accounting and what entries reflect this process - we will look into this article.

A fixed asset can be restored in two ways:

• through routine repairs;
• by using overhaul(reconstruction and modernization).

If normal routine repairs are carried out, then all associated costs are written off as the organization’s expenses in the current tax period.

If reconstruction and modernization of the facility is carried out, then all costs are attributed to the increase in the value of the facility.

The main difference between OS repair and reconstruction is that in the first case there is no change in the technical and economic indicators of the object. Reconstruction or modernization is, first of all, an improvement in the technical, economic and production performance of an object.

OS repair is the elimination of malfunctions, damage, as well as carrying out preventive measures to prevent premature wear of the object, as well as work aimed at maintaining the operating condition of the equipment.

Carrying out repair work, as a rule, begins with the formation of estimates and a work plan approved by the head of the enterprise.

After repair, the object is accepted for accounting on the basis of the acceptance certificate for repaired, reconstructed and modernized objects OS-3.

Preparation of repair and modernization documents

• order of the manager, which determines in relation to which objects work should be carried out;
• defective statement, which indicates the nature of the malfunctions and defects requiring repair work;
• estimate documentation;
• contract agreement if third parties are involved;
• act of acceptance and delivery of repaired fixed assets form OS-3.

Accounting

• contract method;
• in an economic way.

In the second case, repair work is carried out on its own.

The costs of repairing fixed assets are charged to production cost accounts, that is, they are included in the cost of production using the following entries: D20 (23, 25, 26, 44) K10 (60, 70, 69).

If the costs amount to a significant amount, then the organization can carry out repair work at the expense of a pre-formed reserve. This reserve is formed by gradually including certain amounts in the cost of production over a long period of time, while postings D 20 (23, 25, 26) K96 are made, where account 96 is called “Reserve” upcoming expenses", on which a reserve is formed for the loan. The amount of monthly deductions for the formation of the reserve is determined as 1/12 of the annual cost of repairs according to the estimate. During the repair process, all costs are written off to the account of this reserve using the following entries: D96 K10 (70, 60, 69..).

If at the end of the year there are funds left on the credit of account 96 (that is, the amount required for repairs was less than the formed reserve), then the remaining funds are written off to account 91 by posting D96 K91/1, thus account 96 is closed.

If the amount of the reserve is not enough to carry out repair work, then the missing funds are either received using an additional entry to increase the reserve fund D20 K96, or this amount is written off as expenses by posting D20 K10, 60, 70.