Identification during inventory of equipment requiring repair. How to accept previously unrecorded real estate on the balance sheet Unrecorded on the balance sheet

We are a budget organization. During the inventory in one of the squares, an unaccounted fountain was found. Can you please tell me how to properly post it? Can it be attributed to structures, do we have to pay property tax on such an object?

Answer

we report the following: 1. In this case, specialists of regulatory agencies recommend making adjustments as follows:

if you need to restore the balance in accounting (for example, based on the results of an inventory, instructions from inspectors), then use account 0.401.10.180 "Other income" to restore the balance.

Therefore, an unaccounted fountain must be reflected in accounting using account 0.401.10.180 (as the amount of surplus found as a result of the inventory):

Debit 0.101.X3.310 Credit 0.401.10.180 - surplus facilities identified during the inventory were credited. This will not lead to distortion of the indicators of the reporting period due to errors of previous years. There is no need to correct the contractor settlement records as all settlements for this transaction were completed and closed in previous years.

Make corrections in accounting with an additional accounting entry and issue it with the primary accounting document - a certificate (f. 0504833). The cost of the surplus identified during the inventory is recognized as non-operating income (clause 20, article 250 of the Tax Code of the Russian Federation). Therefore, the market value of the surplus must be included in the composition of income and tax on profits must be calculated from them.

2. In accordance with the All-Russian Classifier of Fixed Assets (OKOF), a fountain created as part of landscaping is classified as fixed assets and can be classified as other structures not included in other groups (OKOF code 12 0001090). Therefore, the fountain must be taken into account as part of fixed assets on account 0.101.03.000 "Constructions" (clause 53 of the Instructions to the Unified Chart of Accounts No. 157n).

3. The legislation does not establish a specific list of real estate objects, but only a general criterion for classifying property as real estate.

In particular, immovable things include everything that is firmly connected with the land. That is, objects that cannot be moved without disproportionate damage to their purpose (clause 1, article 130 of the Civil Code of the Russian Federation). As judicial practice testifies, the sign by which an object can be attributed to real estate is the purpose of the site on which it is located. Property can be recognized as real estate only if it is created as a real estate object in accordance with the procedure established by law and other legal acts, with the necessary permits and observance of urban planning norms and rules on a land plot provided specifically for the construction of a real estate object.

Therefore, it is more correct to consider the fountain as part of movable property.

4. It is not necessary to pay tax on movable property accepted as fixed assets from January 1, 2013. But on the basis of a new norm - paragraph 25 of Article 381 of the Tax Code of the Russian Federation. Thus, the fountain, which is movable property, is recognized as an object of taxation, but it is subject to benefits on the basis of paragraph 25 of Article 381 of the Tax Code of the Russian Federation, in accordance with which

it is exempt from taxation.

The rationale for this position is given below in the materials of the System Glavbukh

accounting

In accounting, unrecorded objects (surpluses) identified when, reflect on account 0.401.10.180 "Other income" in correspondence with property accounts.

Take into account the property at its current appraised value, that is, at the value that can be obtained as a result of its sale. Information about the level of current prices must be documented or confirmed by an examination. This is stated in the Instructions for the Unified Chart of Accounts No. 157n (,).

Reflect the surplus in the month in which the inventory is completed (the act of the inventory commission is drawn up) (Guidelines approved). *

The procedure for reflecting in accounting the surplus identified during the inventory depends on the type of institution.

In the accounting of budgetary institutions:

Unrecorded objects identified during the inventory, reflect the posting:

Debit 0.101.34.310 (0.101.24.310, 0.102.30.320, 0.103.13.330, 0.105.21.340, 0.201.34.510, 0.201.35.510…) Credit 0.401.10.180
– unrecorded objects (fixed assets, intangible assets, non-produced assets, inventories, etc.) identified during the inventory were credited. *

This procedure is established by paragraphs, Instructions No. 174n, Instructions to the Unified Chart of Accounts No. 157n (accounts,).

BASIC

In budgetary and autonomous institutions, when calculating income tax, take into account unrecorded objects identified during the inventory as part of non-operating income ().

Determine income based on (clause and article 274 of the Tax Code of the Russian Federation). *

Include the market value of the property in income when calculating income tax in the month when the inventory is completed (an act of the inventory commission is drawn up). Do this regardless of which method of determining the tax base the institution uses - accrual or cash. This follows from Article 271 and Article 273 of the Tax Code of the Russian Federation.

The cost of surplus inventories when used in production (during the performance of work, the provision of services) should be taken into account as part of material costs. At the same time, the cost that can be taken into account in expenses when calculating income tax is defined as the amount that was previously included in income. This is stated in paragraph 2 of Article 254 of the Tax Code of the Russian Federation.

Apply this procedure even if the institution sells excess inventories ().

Surpluses of fixed assets when used in activities aimed at generating income are recognized (). Determine their initial cost in the manner provided for in paragraph 1 of Article 257 of the Tax Code of the Russian Federation. That is, take as a basis the market price of the property - exactly the one that previously generated non-operating income (). And based on this cost, depreciate the fixed asset identified as a result of the inventory (, letters from the Ministry of Finance of Russia

Dmitry Voronov, Head of Dispute Resolution Department
and handling disputes with authorities ACG "Intercom-Audit"

Everyone knows that if a company has sold, liquidated or transferred an object of fixed assets to another organization, its value must be written off the balance sheet. However, in practice, the following sometimes happens that fixed assets are no longer there, and such fixed assets are reflected in accounting for a long period of time. At the same time, there are also reverse situations - an organization has been using a fixed asset for a long time, not suspecting that it does not appear in its documents.

This article is devoted to helping accountants and financiers understand the following questions: What are the causes of errors associated with unaccounted for or missing fixed assets? What to do with such fixed assets? What are the consequences, incl. tax, entails the identification of fixed assets or their absence, etc.?

Let's start the consideration of the problem with its causes, and try to identify in which organizations the violations in question are more common.

First of all, a violation in the form of accounting for missing fixed assets on the balance sheet is found in organizations that conduct an inventory only “for show”. The inventory process is very time consuming and can take quite a long time. To save time, some accountants “optimize” this process as follows: the accounting program issues a list of fixed assets, and the employees responsible for the inventory do not check the actual availability of property with accounting data, but simply put their signatures on documents. In other words, the inventory is carried out by the employees of the organization formally (only "on paper"). Over time, when the company decides to conduct a “real” inventory, then it turns out that in fact some objects are actually not on the balance sheet.

Another widespread case when an object has retired from the use of an organization, but is listed on the balance sheet, is the accountant's forgetfulness to reflect the disposal entries. Especially often forgetfulness can be found in the implementation of transactions related to the lease of property, for example, when the tenant rented premises and produced property, installed air conditioning, ventilation, installed a fire or burglar alarm, and so on. Such objects are accounted for by the lessee as fixed assets only until the termination of the lease agreement. Further, the cost of inseparable improvements is compensated by the lessor, if, under the terms of the contract, this is provided for or is related to the lessee's expenses for accounting purposes (account 91.2 "Other expenses"). In any case, this item of fixed assets is removed from the fixed assets of the organization. After the end of the lease term, and sometimes even ahead of schedule, the tenant moves out, forgetting to draw up the relevant documents for the transfer of inseparable improvements to the landlord. As a result, actually missing fixed assets continue to be recorded on the balance sheet of the former lessee.

Perhaps, someone will have a question, what is terrible about the fact that the actually missing property is taken into account by the organization, because the organization safely pays to the budget from such fixed assets, so the budget is not offended and the tax authorities will not make any claims. Let me disagree with this, because. the problem here is much deeper.

If the accountant does not know that non-existing fixed assets are listed in the organization's accounting, then he continues to accrue depreciation. Considering that most firms keep accounting records automatically, the program automatically calculates depreciation, and until an error is detected, a rather significant amount of illegally accrued depreciation can accumulate.

In this connection, the financial consequences for the company are as follows - loss of funds in the form of property tax, overstatement of expenses in the form of excessively accrued depreciation, both in accounting and in tax accounting. This leads to the fact that the reporting of the organization will not be reliable, which means that the owners of the organization will receive inaccurate data, which will ultimately affect the underestimation of their net profit, which they could distribute or receive in the form of dividends.

In addition, since depreciation is overstated for tax accounting purposes, this leads to an underestimation of income tax, but for this, representatives of the tax authorities can already bring the organization to tax liability under Article 122 of the Tax Code of the Russian Federation, accruing additional income tax and corresponding penalties, according to the rules of Article 75 of the Tax Code of the Russian Federation.

How can the tax authority reveal this fact, because for this it is necessary to see the actual absence of property?

Based on practice, we can say that the fact of the absence of property listed on the balance sheet, as a rule, is discovered by tax authorities during an on-site tax audit when they see inventory cards and do not see the corresponding property. Especially often this violation is detected:

• in small companies in which all property is “in plain sight”;
• in organizations that do not have large property (cars, real estate, household appliances, etc.);
• from tenant organizations making capital investments in leased facilities.

If the inspectors reveal the fact of the absence of property, they take explanations on this fact from the employees of the organization as part of interrogations (Article 90 of the Tax Code of the Russian Federation), conduct an inspection (Article 92 of the Tax Code of the Russian Federation), draw up appropriate protocols and ... evidence of a tax offense is ready.

Now let's dwell on the reverse situation, when the organization actually owns property, and such property is not recorded in the accounting.

Most often, this problem occurs in enterprises endowed with property by state and municipal authorities. Such organizations, as a rule, include state and municipal enterprises or legal entities of other organizational and legal forms, formed on the basis of such state unitary enterprises or municipal unitary enterprises, as a result of reorganizations of these enterprises, etc.

The risk zone also includes large joint-stock enterprises that received property during the privatization of property.

For example, an organization received a building and registered it. And in this building there is a pumping station, which was not transferred according to the documents, and therefore it was not taken into account in a timely manner. When it comes time to repair such an object or reconstruct it, the accountant is faced with the problem that there is simply nothing to repair or improve in accounting - the pumping station is not taken into account on the balance sheet of the organization. A similar problem is faced in the case of the sale of property, when there is nothing to sell according to the documents.

Another case (more precisely, the reverse situation), in which unaccounted property appears, we considered above. It is connected with the lack of documentary registration of the operation to receive capital investments (inseparable improvements) from the tenant after the end of the lease agreement or in case of early termination of such an agreement.

What to do if property is suddenly discovered?

Of course, conduct an inventory and issue its results in the prescribed manner.

The property identified during the inventory should be capitalized at market value on the date of the inventory (clause "a", clause 28 of the Regulation on accounting and financial reporting, approved by Order No. 34n of July 29, 1998).

A reasonable question arises: from what moment to pay property tax?

At first glance, it seems that it is from the date of the inventory that fixed assets should be included in the tax base for property tax, because before there was no fixed asset, therefore there are no grounds for charging tax.

However, according to officials, as stated in Letter No. 03-03-06/4/42 of the Ministry of Finance of the Russian Federation dated June 6, 2008, such fixed assets are subject to taxation from the beginning of the tax period in which the inventory was carried out.

At the same time, judicial practice does not support the position of officials. So, for example, in the Federal Antimonopoly Service of the Volga District, in Resolution No. A65-15766 / 2007-SA2-9 of June 25, 2008, it noted that the organization correctly calculated property tax after registering the property identified during the inventory. However, this conclusion was made in relation to a situation where the property was not in use until it was discovered.

Note that when checking tax authorities may not use the instructions given by the Ministry of Finance of the Russian Federation, do not take into account arbitration practice, but go the other way, accruing additional property tax for three years, justifying this as follows.

The organization is obliged to pay legally established taxes, incl. property tax. In accordance with Article 374 of the Tax Code of the Russian Federation, the object of taxation for property tax is movable and immovable property recorded on the balance sheet as fixed assets in the manner established for accounting (PBU 6/01). Therefore, the identified property is recognized as a fixed asset if it meets the following requirements of paragraph 4 of PBU 6/01:

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

Judicial practice on the issue under consideration has not been identified. However, there is a similar practice on the issue when an organization registers property to an account or, but does not transfer it to an account for one reason or another and does not charge property tax on these objects. In such cases, the judges confirm the legitimacy of additional property tax in the event that the property actually meets all the signs of fixed assets in accordance with clause 4 of PBU 6/01 and is used by the organization, but not transferred to fixed assets. As an example, we can cite the Decree of the FAS of the East Siberian District of January 17, 2007 N A33-10276 / 06-F02-7307 / 06.

In connection with the foregoing, inspectors may try to prove the actual use of property by interrogating employees of the organization and to involve the organization for committing a tax offense. Accordingly, if it was carried out over the past 3 years and there were witnesses confirming the fact of the use of property by the organization, or other evidence confirming the use of property during this period will be revealed during the audit, then additional property tax may be charged for the last 3 years.

Representatives of the tax authority can identify the fact of the presence and use of property not taken into account when carrying out tax control measures within the framework, as a rule, of an on-site audit.

Based on the foregoing, when identifying property, the organization must make the following decision:

• recalculate the property tax (for periods of use of property within three years or recalculate only from the beginning of the year in which the property was discovered, as prescribed by the Ministry of Finance);
• do not recalculate property tax.

If the organization decides not to recalculate the tax base, then you must be prepared to defend your case in court.

To avoid the above tax risks, readers can be advised to take the inventory more seriously, timely carry out the actual reconciliation of property with accounting data, and not be limited to the formal ("paper") registration of the inventory results. When making capital investments (inseparable improvements) in the leased property, remember the need to transfer it to the lessor at the end of the lease term or in case of early termination of the lease agreement, and reflect the transactions on the disposal and receipt of such property.

Recall that in accordance with paragraph 2 of Art. 12 of the Federal Law "On Accounting" No. 129-FZ of November 21, 1996, an inventory is mandatory before the preparation of annual financial statements.

Because depreciation and property taxes are too high.

In accordance with the law, in certain cases, the enterprise is obliged to recalculate its property: funds and their sources. In the course of the inventory, a discrepancy between the specified amount of property in the accounting of the enterprise and its actual presence at the places of storage and operation can be established. Consider how surpluses are considered during the inventory of fixed assets, the procedure for reflecting fixed assets identified by the inventory.

Tasks of inventory of fixed assets

The frequency and sequence of the inventory of fixed assets at the enterprise is enshrined in its accounting policy. It is carried out by an inventory commission specially appointed by the head of the enterprise. It should achieve the following goals:

• control over the correctness of the preparation of primary documentation on the movement of fixed assets;
• establishing the presence of the organization's property at the places of operation and storage, as well as its condition;
• detection of unused, missing or unaccounted objects;
• control over the correctness of determining the value of property in accounting and reflecting them in the balance sheet of the organization.

What to look out for

Before proceeding with the inventory, you need to make sure that you have:

• all registers of analytical accounting of fixed assets;
• technical documents;
• documentation for leased or leased fixed assets.

During the audit, the commission inspects the property and records the name, quantity, inventory number and brief technical characteristics in the inventory. Read also the article: → "". When buildings and structures are inspected, it is imperative to check the documents confirming the legality of the enterprise's disposal of this property.

When any errors are found in the accounting registers in relation to the fixed assets being checked, they should be reflected in the inventory list. The document also needs to record information on objects that are not registered, discovered during the recalculation of property.

Fixed assets that have completely lost their properties, if they cannot be used further, are reflected in a separate inventory. A separate document is drawn up for rented or leased property.

How to register a find during re-registration?

During the recalculation of property, surpluses may be detected that have arisen for the following reasons:

• fixed assets were previously written off, but are still in operation;
• the fixed asset is operated without documents confirming the enterprise's ownership of it, and is not listed in the accounting registers.

Such "finds" should be credited. This procedure can be represented as follows:

Reflection of surplus for accounting purposes

In accounting, the discovered surpluses of fixed assets are classified as other income of the enterprise. Based on the information about the fixed assets found in the inventory sheets, it is necessary to draw up an accounting statement that reflects the following entries:

• Dt 08 Kt 91/1 - for the cost of the surplus found during the inventory. The identified property can be used by an economic entity in the future in its activities;
• Dt 01 Ct 08 - fixed assets found during the inventory were put into operation.

Example.

Reflection of surplus for tax accounting purposes

In tax accounting, the ability to reflect property as part of fixed assets appears only if the following conditions are met simultaneously:

• the object must be the property of the enterprise;
• the fixed asset will be used to generate income;
• the service life of the property must be more than 1 year;
• the initial cost of the fixed asset should not be less than 40,000 rubles.

If the object discovered during the audit of fixed assets does not meet one of the listed conditions, then it should be taken into account as part of the inventory.

Particular attention should be paid to property valuation. The initial cost of a fixed asset is the amount of its valuation. In this case, the assessment must be documented or carried out by an independent specialist. If the assessment of the discovered property is carried out by the enterprise itself, then official sources of information on the prices of similar goods can be used as a source of value data.

Surpluses are recognized as non-operating income, respectively, the value of such property is subject to taxation.

Example. During the inventory of the company's property, conducted on October 15, 2016, a new monitor that was not previously taken into account was found. There are no primary documents for it. It is established that the market value of a similar model is 60,000 rubles. The Commission determined the useful life of the monitor 50 months.

In accounting, the following entries should be made:

Dt 08 Kt 91/1 \u003d 60,000 - for the cost of the property discovered during the inventory;

Dt 01 Kt 08 = 60000 - the detected object is put into operation;

Dt 20, 44 Kt 02 = 60000/50 = 1200 - monthly from November 2016 for the amount of depreciation.

For the purposes of tax accounting, you need to draw up one more correspondence of accounts:

Dt 99 Kt 68 = 1200 *24% = 288 - for the amount of the deferred tax liability.

Identification and posting of surplus under the simplified tax system

Inventory is the most accessible way of accounting for property for which there is no accounting information or documents confirming the enterprise's ownership of it when a legal entity applies the simplified taxation system.

In order to reflect the resulting surplus in the accounts, it is necessary to capitalize, based on the results of the inventory, fixed assets at market value. An enterprise using the simplified tax system has the right to evaluate the discovered object on its own, taking into account information obtained from the media, the Internet, store prices, internal accounting information about similar fixed assets.

The discovered property should be attributed to non-operating income of the organization. Further, its value will be taken into account when determining the amount of the simplified tax. In this case, it does not matter which option the company uses:

• income;
• income minus expenses.

The surplus of a commercial enterprise is attributed to profit, and in the budget - to increase funding.

Answers to current questions about the inventory of fixed assets

Question number 1. What is the mandatory frequency of inventory of fixed assets?

If an inventory of cash is carried out at least once a quarter, and working capital - at least once a year before reporting, then for fixed assets the law establishes a longer interval between inventories. Non-current assets are allowed to be audited once every three years.

Question number 2. How to properly assess the value of property discovered during the inventory?

If you find property that is not listed on the balance sheet, first of all, you should check whether its value has been written off before, or whether such objects are recorded on off-balance accounts. The cost of objects that need to be reflected in the accounting, the organization can calculate independently.

If the company recently acquired similar fixed assets, then you can evaluate the find at this cost. If there is no such property in the balance sheet, then prices will have to be investigated. To do this, you need to study the price lists of stores or other similar materials. The law does not force the enterprise to resort to an independent assessment. This is the right of a legal entity, but not an obligation.

The main condition is that the valuation of the fixed asset, performed on its own, must have documented justification. This is important because the value of the property found during the inventory must be attributed to non-operating income for the purpose of further taxation.

If the tax base (the value of the found object) is unreasonably underestimated, this will lead to penalties.

Question number 3. What to do if an inventory was carried out at the end of the year and surpluses of fixed assets were established during it. The organization independently evaluated them and capitalized them. Soon it was decided to conduct an independent assessment of the property, for which an expert was involved. The value determined by the appraiser in the report is greater than the price at which the objects are listed in the accounting records. Do I need to make any adjustments to my account?

If the assessment of the property discovered during the audit, performed independently, differs from that determined by the professional appraiser, the error should be corrected. If this is not done, in the future, during the audit, questions from the tax inspector will certainly arise. This is especially true for tax accounting. Since the tax base for income tax is underestimated, it is necessary to pay the difference in the main payment, penalties and submit a new revised declaration.

If such a mistake was made during the year before the payment of income tax, then you need to take into account the new amount of tax in the declaration. When studying the appraiser's report, it is necessary to pay attention to whether the value of the fixed asset includes VAT. In accounting, it is necessary to reflect in the accounting the discovered fixed assets at the market price without VAT.

Question number 4. At what cost should the surplus of fixed assets be reflected in the accounting of a budgetary institution?

Budgetary organizations, as well as enterprises engaged in commercial activities, must value the surplus found during the recount of property at the market price. The cost of the object cannot be less than the one at which it can actually be sold, taking into account the depreciation of the fixed asset. The assessment is carried out by a special commission appointed by the head of the enterprise.

Question number 5. A commercial enterprise applies UTII. During the audit of fixed assets, surpluses were found. How will the value of the discovered objects affect the value of the tax?

The cost of objects discovered during the audit of fixed assets will not affect the amount of tax in any way if the company uses UTII, since only imputed income is taken into account when calculating the amount of this tax.