Published: 02/09/2017 00:00 Fixed assets accounting account - “01” in accordance with PBU 6/01 and Methodological guidelines for accounting of fixed assets, but the asset is first accounted for in other accounting accounts - “08.03”, “08.04”, etc. Let's figure out which account needs to be specified when receiving an asset in one case or another.

“Ready” fixed asset

Example:

A fixed asset was purchased for a fee, for example, a ready-made cabinet. This fixed asset is immediately taken into account, since no additional actions are required.

In this case, the account “08.04” is used.

In the program "1C: Enterprise Accounting 8", ed. 3.0, the following documents are created:

« Receipt of equipment"(Section OS and intangible assets).

A header is filled in the document - date of receipt, supplier, contract, to which warehouse. Equipment" is selected from the directory " Nomenclature» « Closet", then quantity, cost and account. In our case – “08.04”.

« Acceptance of fixed assets for accounting».

In the document in the field " Type of operation" select " Equipment", then indicate the financially responsible person, the department in which this fixed asset will be located and used, in the field " OS event» is filled in « Acceptance for accounting with commissioning».

In the tabular part on the tab " Non-current asset» the method of receipt is indicated – « Purchase for a fee", in field " Equipment"The same nomenclature position is indicated as indicated in the document" Receipt of equipment", and in the account field - "08.04".

On the tab " Fixed assets

On the “Accounting and Tax Accounting” tab, data on accounting for fixed assets and accounting for depreciation are indicated (Fig. 1).

Rice. 1

Basic tool requiring assembly

Example.

A fixed asset (furniture) has been purchased that requires installation.

In this case, two accounts are used - “08.04” and “08.03”, since according to the rules, the fixed asset, which arrives in parts and requires additional assembly, in organizations that are not developers, is accounted for on account 08. To do this, in the 1C program: Accounting 8" there are two sub-accounts 08.04 " Acquisition of fixed assets“- parts (individual modules) of the fixed asset are accounted for in this account, then the subaccount 08.03 is used to carry out the assembly.

In the program "1C: Accounting 8", ed. 3.0, the following documents are created:

« Receipt of equipment"(Section OS and intangible assets).

A header is filled in the document - date of receipt, supplier, contract, to which warehouse.

In the tabular part on the tab " Equipment» are selected from the directory « Nomenclature» those positions that make up this fixed asset, then quantity, cost and accounting account. In our case – “08.04”. If materials were purchased for the fixed asset being collected, they must be recorded on account “10”.

« Transfer of equipment for installation"(Section OS and intangible assets).

This document carries out the transfer of furniture components and additional assembly materials.

Fill in the header: in the field " Construction object" – the name of the furniture set. In field " Cost account" - "08.03", the cost item is filled in below. This article is an analysis of the account “08.03”, filling in this field is mandatory, so the results will be processed further based on this article.

In the tabular part, the item items from which the fixed asset was assembled are indicated, the quantity is indicated, in the “Account” field the account “08.04” and other accounts are indicated if additional materials were purchased.

« Acceptance of fixed assets for accounting».

In the document in the field " Type of operation» – « Construction objects».

In the tabular part on the tab " Non-current asset"The method of receipt is indicated in the field " Construction objects"This kit is indicated in the field " Account" - "08.03", after which you need to press the button " Calculate amount" After which the program will automatically fill in the total amount for this asset.

On the tab " Fixed assets» the newly created fixed asset object is indicated, it will be assigned a new inventory number automatically.

On the “Accounting and Tax Accounting” tab, data on fixed asset accounting and depreciation accounting are indicated.

fixed assets 1C

The purpose of account 08 is summarizing indicators property funds, financial costs used for property with unformed value, as well as not ready for operation. This also includes the transfer of livestock to the rest of their representatives that are part of the main herd.

Definition and characteristics

In account 08, investments are entered relative to non-current resources of long periods. Its purpose is to enter final information on the costs of the enterprise for property objects, land areas, natural objects, intangible property, the formation of domestic animals in the herd, excluding birds, rabbits, bees, dogs included in working capital.

Costs for non-current assets are formed according to reasons: basic, new construction, restoration work, development and equipping of existing assets in the company with appropriate equipment. These measures, excluding the construction of new facilities, make it possible to change the goals for which they are carried out.

Costs may be associated with:

• acquired buildings, equipment, vehicles, agricultural technical equipment;
• purchased land areas, natural resources;
• purchase or production of intangible property;
• purchasing domestic animals for exploitation or breeding that are part of the main herd;
• directing grown young cattle into the herd;
• planting and caring for perennial vegetation.

Accounting for investments relating to property not involved in turnover serves to:

• timely, complete, accurate display of various types of property carried out for construction work;
• measures to control the construction process, the introduction of means of production, fixed assets;
• correct calculation, as well as display of price indicators for putting into use, acquired assets of property reserves, land areas, natural resources, intangible property.

Types of postings and features of correspondence

According to the plan of correspondent accounts of the balance sheet, a number of the following subaccounts:

• 08.01 – general data on investments in land plots;
• 08.02 - accounting of natural resources used;
• 08.03 - re-formed property funds;
• 08.04 - about fixed assets acquired by the company;
• 08.05 - purchase of intangible objects from third-party companies;
• 08.06 - direction of young cattle to the main herd;
• 08.07 - registration of adult animals included in the main herd;
• 08.08 – about the results of work in the scientific field.

When an organization acquires property, it must in fact reflect its price, taking into account account 08 in the debit line, and 60 in the credit area. We must not forget about value added tax, reflected by posting debit 19 credit 60.

Registration of the refund of this tax is made by recording: in debit write transactions by , in credit - by. Debit 08 together with account 23 indicate the amount of costs of additional workshops for the independent creation of an asset.

The costs associated with materials, together with wages, are recorded using postings: in debit there will again be 08 account, and in credit - , or.

Gratuitous acquisition of property is taken into account dt. 08, ct. 76 And 98.02 (regarding the results of the inventory). The tariff is set in accordance with the average cost on the market. The entry of assets into the authorized capital in the balance sheet is reflected by postings where the accounts are indicated: in debit 08 and credit 75.

When it is necessary to carry out installation or adjustments of the received equipment, the associated costs are recorded with a mark in which the invoices are noted: in the debit line - 08, and in the credit line - 07.

Postings relating to livestock are generated in next order:

• if it is necessary to take into account the price indicator of grown cattle transferred to the rest of the herd, then 08.06 is recorded in the debit area, indicating the transfer of young animals, and in credit 11 (about animals that are raised and fattened);
• reflection of the increase in the price of all animals in the main herd is written off according to the entry where transaction 07 is entered in the debit line, where the credit is noted on 06/08.

Accounting for fixed assets put into use is necessarily indicated by a posting in which accounts 01, 03, 04 are recorded in the debit line, and 08 in the credit line.

This entry allows you to avoid claims from tax authorities related to a reduction in the amount of tax on property accepted for use.

Asset or liability

Investments in long-term non-current funds when reflected in the balance sheet are considered active operations, taking into account the overall indicator of the company’s financial costs associated with fixed assets.

Its task is to register movements and changes in property objects in accordance with their types. It denotes data on the financial capital possessed by the enterprise. Maintaining an analytical system of accounting records relating to account 08 is carried out according to costs for ready-made property objects under construction.

Generated analytical accounting allows you to obtain information on the costs of restoration work and the formation of fixed assets. These costs may relate to:

• drilling, installation, tools, equipment, which are taken into account in the estimate of the main construction;
• acquisition of intangible property;
• creating a herd of working, productive livestock, which can consist of horses, representatives of the cattle family, sheep, pigs, and so on;
• costs of carrying out research, technological, experimental and design work.

Reflection of the reverse balance sheet

Schematic reflection of 08 account does not have a closing or opening balance, except for objects requiring long-term production or installation work. It is best that during the reporting period each amount reflected in the debit of account 08 should be closed.

Primary tariffs for property and intangible assets already in use are drawn up in accordance with accepted standards: debit 01 or 04(about present property or intangible assets), credit 03(about payment for raw materials, including materials).

As for the tariffs for young animals sent to the rest that make up the herd, then their size is calculated according to fact. When transferring any young representatives of the animal world into the herd for production and exploitation, write-off within 12 months on account 11- on keeping livestock for feeding and breeding.

The price size is taken into account according to the indicators at the beginning of the current year, including the planned cost of growth, from the first stage of the past year, ending with the period in which young representatives of livestock are sent to the herd. This process is accompanied by wiring: on the debit line indicate account 01, reflecting the main property, and on the credit line - account 08.

At the end of the past year, when the accounting calculation has been compiled, accountants write off the difference formed between the established price of young livestock, the transfer of which occurred during the current year, and the real price. Write-offs are carried out from account 11 for raised and fattened representatives of the fauna using account 08 for non-current assets, and at the same time, the cost indicators of livestock are clarified using information relating to fixed assets.

The purchase of adult animals by the organization is recorded by debiting account 08 at the real price, which coincides with the initial price, along with payment for delivery. Free receipt of already raised livestock taken into account in accordance with market cost, including additional actual investments for delivery to the enterprise.

Expenses of completed operations for the formation of a herd of domestic animals are written off in debit 01 of the fixed assets account. Subaccount 08-8 on the performance of work regarding science, research, technology, designs and technologies helps to take into account the costs of performing the work.

Research and development activities related to technological processes require costs, because in accordance with their results, products are produced or an organization is managed.

Expenses are deducted by posting in which for the loan indicate 08 account on the transfer of capital to funds that do not participate in turnover, and the debit value will be the account value 04 about intangible property. Costs of modern technological equipment, scientific research, design services, the results of which will not be beneficial for the release of the product and the implementation of certain types of work, services, enterprise management, in the balance sheet needs to be written off.

The results of the above activities may also be negative. In both cases, costs are written off with an entry in which credit is account 08, debit - account 91, characterizing additional profit, including costs.

The balance on account 08 expresses the enterprise's payments for the necessary unfinished construction, unfinished operations on acquired intangible and non-current assets, including a herd of livestock. Sales, free provision of property or other costs are reflected on account 08, written off as a debit, disclosing other expenses along with profit.

Account 08 for accounting has important, because it provides information about the possible property of the enterprise that it possesses. Fixed assets are critical to successful operations, including production cycles.

Additional information is provided in this video.

Account 08 "Investments in non-current assets" is intended to summarize information about the organization's costs in objects that will subsequently be accepted for accounting as fixed assets, land plots and environmental management facilities, intangible assets, as well as about the organization's costs for the formation of the main herd of productive and working livestock (except for poultry, fur-bearing animals, rabbits, bee families, service dogs, experimental animals, which are taken into account as part of funds in circulation).

Sub-accounts can be opened to account 08 “Investments in non-current assets”:

08-01 "Acquisition of land";

08-02 "Purchase of natural resources";

08-03 "Construction of fixed assets";

08-04 "Acquisition of fixed assets";

08-05 "Acquisition of intangible assets";

08-06 "Transfer of young animals to the main herd";

08-07 "Acquisition of adult animals";

08-08 "Receiving objects free of charge";

08-09 "Operated facilities that have not passed state registration";

08-10 "Carrying out research, development and technological

08-80 "Other".

Subaccount 08-01 “Acquisition of land plots” takes into account the costs of the organization’s acquisition of land plots.

Subaccount 08-02 “Purchase of environmental management facilities” takes into account the costs of the organization’s acquisition of environmental management facilities.

Subaccount 08-03 “Construction of fixed assets” takes into account the costs of constructing buildings and structures, installing equipment, the cost of equipment transferred for installation and other costs provided for in estimates, financial estimates and title lists for capital construction (regardless of whether it is carried out This is construction by contract or economic method).

Subaccount 08-03 “Construction of fixed assets” reflects the costs of constructing title buildings, structures, fixtures and devices. The costs of constructing temporary non-title structures, as well as the costs of work in progress for other (repair) work, are reflected in account 23 “Auxiliary production”. Temporary title and non-title structures by developer organizations are accepted for accounting as fixed assets (assessed at historical cost) in the corresponding subaccounts of account 1

“Fixed assets” or as inventory and household supplies to the corresponding subaccounts of account 10 “Materials”. Depreciation on temporary title and non-title structures accepted for accounting in account 01 “Fixed Assets” is calculated in accordance with the established procedure.

Subaccount 08-04 “Purchase of fixed assets” takes into account the costs of purchasing equipment, machinery, tools, inventory and other fixed assets that do not require installation.

Subaccount 08-05 “Acquisition of intangible assets” takes into account the costs of acquiring intangible assets.

Subaccount 08-06 “Transfer of young animals to the main herd” takes into account the costs of raising young productive and working livestock transferred to the main herd in the organization.

Subaccount 08-07 “Purchase of adult animals” takes into account the cost of adult and working livestock purchased for the main herd or received free of charge, including the costs of its delivery.

Subaccount 08-08 “Gratuitous receipt of objects” takes into account the market value of non-current assets received free of charge in correspondence with the credit of account 98 “Deferred income” (subaccount 02 “Gratuitous receipts”), as well as the actual costs of the organization for the delivery of gratuitously received objects and bringing them in a condition suitable for use.

Subaccount 08-09 “Operated facilities that have not passed state registration” takes into account capital construction facilities that are in temporary operation until they are put into permanent operation, as well as operated fixed assets, the rights to which

are subject to state registration in accordance with the legislation of the Russian Federation.

Subaccount 08-10 “Performance of research, development and technological work” takes into account expenses associated with the implementation of research, development and technological work.

Expenses for research, development and technological work, the results of which are subject to use in the production of products (performance of work, provision of services) or for the management needs of the organization, are written off from the credit of account 08 "Investments in non-current assets" to the debit of account 04 "Intangible assets".

Expenses for research, development and technological work, the results of which are not subject to use in the production of products (performance of work, provision of services), or for management needs, or for which positive results are not obtained, are written off from the credit of account 08 "Investments in non-current assets" to the debit of account 91 "Other income and expenses".

Subaccount 08-80 “Other” takes into account other investments in non-current assets.

The debit of account 08 “Investments in non-current assets” reflects the actual costs included in the initial cost of fixed assets, intangible assets and other relevant assets.

Depreciation of fixed assets and intangible assets used in capital investments is reflected in the debit of account 08 “Investments in non-current assets” and the credit of accounts 02 “Depreciation of fixed assets”, 04 “Intangible assets”, 05 “Depreciation of intangible assets”.

Equipment for installation, handed over for installation, is reflected in the debit of subaccount 08-03 “Construction of fixed assets” and the credit of account 07 “Equipment for installation”.

Material costs when making capital investments are written off to the debit of account 08 “Investments in non-current assets” from the credit of account 10 “Materials”.

Young animals of all types of productive and working livestock transferred to the main herd are written off during the year from account 11 “Animals for growing and fattening” to the debit of account 08-06 “Transfer of young animals to the main herd” at the cost recorded at the beginning of the reporting year, with the addition of the planned cost of weight gain or increase for the period from the beginning of the reporting year until the moment of transfer of animals to the main herd.

Purchased adult animals are accounted for in the debit of account 08 “Investments in non-current assets” at the actual cost of their acquisition, including delivery costs. Adult animals received free of charge are accepted for accounting at market value, to which the actual costs of delivering them to the organization are added.

Costs for completed operations of forming the main herd are written off from account 08 “Investments in non-current assets” to the debit of account 01 “Fixed assets”.

Deviations in the cost of equipment transferred for installation, materials used for capital investments, young livestock transferred to the main herd are reflected in the accounting records as the debit of the corresponding subaccounts of account 08 “Investments in non-current assets” and the credit of account 16 “Deviations in the cost of material values." Positive deviations are written off with an additional entry, negative deviations - with a reverse entry.

In cases where the legislation of the Russian Federation provides for the inclusion of the amount (part of the amount) of value added tax paid by the seller in the cost of the object, an entry is made in the debit of account 08 “Investments in non-current assets” and in the credit of account 19 “Value added tax on acquired assets”.

Write-offs of auxiliary production services provided by them when making capital investments are reflected in the debit of account 08 “Investments in non-current assets” and the credit of account 23 “Auxiliary production” in the share attributable to this object.

The part of general business expenses directly related to capital investments is reflected in the debit of account 08 “Investments in non-current assets” and the credit of account 26 “General expenses” in the share attributable to this object.

Accounts of suppliers and contractors when making capital investments are accepted by the debit of account 08 “Investments in non-current assets” and the credit of subaccount 60-01 “Settlements with suppliers and contractors on accepted and other settlement documents”.

When receiving credits and loans for capital investments before putting objects into operation, interest on borrowed funds is accrued on the debit of account 08 “Investments in non-current assets” and the credit of accounts 66 “Settlements for short-term loans and borrowings”, 67 “Settlements for long-term loans and borrowings” ".

Value added tax on capital investments carried out in an economic way, which is not subject to deduction when putting an object into operation, is reflected in the debit of account 08 “Investments in non-current assets” and the credit of account 19 “Value added tax on acquired assets”.

Payments to employees engaged in work related to capital investments and corresponding deductions for social insurance and security are calculated by debiting account 08 “Investments in non-current assets” in correspondence with accounts 69 “Calculations for social insurance and security” and 70 “Calculations with payroll staff."

Expenses on capital investments made by an accountable person are reflected in the debit of account 08 “Investments in non-current assets” and in the credit of account 71 “Settlements with accountable persons”.

The value of non-current assets received from the founder as a contribution to the authorized capital is taken into account as part of capital investments in correspondence with account 75 “Settlements with founders”, subaccount 01 “Settlements on contributions to the authorized (share) capital”.

Write-off of unsatisfied claims for amounts related to capital investments is carried out by debiting account 08 “Investments in non-current assets” and crediting account 76 “Settlements with various debtors and creditors”, subaccount 02 “Settlements for claims”.

Additional costs for the acquisition, construction or production of fixed assets (including amount differences), carried out after accepting the fixed asset item for accounting (transferring costs from the credit of account 08 "Investments in non-current assets" to the debit of account 01 "Fixed assets") the cost of fixed assets is not increased, but is charged to account 91 “Other income and expenses”.

Objects of non-current assets that have not been put into operation, when transferred to divisions allocated to a separate balance sheet, are reflected in the receiving division as a debit to account 08 “Investments in non-current assets” and a credit to account 79 “Intra-business settlements”.

When carrying out activities under a simple partnership agreement, the objects of capital investments made by the partners are accounted for on the separate balance sheet of the partnership in the debit of account 08 “Investments in non-current assets” and the credit of account 80 “Deposits of partners”.

When receiving targeted financing in the form of non-current assets, account 08 “Investments in non-current assets” is debited in correspondence with account 86 “Targeted financing”.

When putting non-current assets into operation, targeted financing is taken into account as deferred income with subsequent assignment during the useful life of non-current assets in the amount of accrued depreciation to the financial results of the organization as non-operating income.

The capitalization of previously unaccounted for objects of incomplete capital investments identified during the inventory process is carried out by debiting account 08 “Investments in non-current assets” and crediting subaccount 91-01 “Other income”. Attribution to capital construction costs of amounts of missing and damaged valuables within the norms is reflected in the debit of account 08 “Investments in non-current assets” and the credit of account 94 “Shortages and losses from damage to valuables”.

Reservation of certain amounts for future payments related to capital investments is carried out by debiting account 08 “Investments in non-current assets” in correspondence with account 96 “Reserves for future expenses and payments”.

The write-off of part of deferred expenses for capital investments is reflected in the debit of account 08 “Investments in non-current assets” and the credit of account 97 “Deferred expenses”.

The gratuitous receipt of non-current assets in accounting is reflected in the debit of subaccount 08-08 “Gratuitous receipt of objects” in correspondence with account 98 “Deferred income”, subaccount 02 “Gratuitous receipts”.

The generated initial cost of fixed assets, intangible assets accepted for operation and registered in the prescribed manner is written off from account 08 "Investments in non-current assets" to the debit of accounts: 01 "Fixed assets", 03 "Income-generating investments in tangible assets", 04 " Intangible assets", etc.

When transferring young animals to the main herd, subaccount 01-08 “Drafting Livestock” or subaccount 01-09 “Productive and Breeding Livestock” is debited and subaccount 08-06 “Transfer of young animals to the main herd” is credited. At the end of the reporting year, after drawing up the reporting calculation, the difference between the indicated cost of young livestock transferred during the reporting year and its actual cost is written off additionally or reversed from account 11 “Animals for growing and fattening” to subaccount 08-06 “Transfer of young animals to the main herd” while simultaneously clarifying the valuation of livestock in the subaccounts of account 01 “Fixed assets”.

Claims to suppliers or contractors for capital investments are reflected in the credit of account 08 “Investments in non-current assets” in correspondence with account 76 “Settlements with various debtors and creditors”, subaccount 02 “Settlements for claims”.

When transferring objects of unfinished capital investments to partners upon termination

W.W.W...I.n.e.t.L.i.b:Ru. -

of a simple partnership agreement, on the separate balance sheet of the partnership, an entry is made on the credit of account 08 “Investments in non-current assets” in correspondence with the debit of account 80 “Deposits of partners”.

Incomplete capital investments upon their disposal (sale, write-off, etc.) are written off from account 08 “Investments in non-current assets” to the debit of subaccount 91-02 “Other expenses”.

The identified shortage of objects of unfinished capital investments as a result of inventory is reflected in the credit of account 08 “Investments in non-current assets” in correspondence with account 94 “Shortages and losses from damage to valuables”. Further distribution of the amount of shortages and losses is given in the comments to account 94 “Shortages and losses from damage to valuables.”

Losses on capital investments arising as a result of natural disasters and other emergency situations are reflected in the credit of account 08 "Investments in non-current assets" and the debit of account 99 "Profits and losses", subaccount 03 "Losses, income and expenses due to emergency circumstances of the economic activities".

The balance of account 08 “Investments in non-current assets” reflects the amount of the organization’s investments in construction in progress, unfinished transactions for the acquisition of fixed assets, intangible and other non-current assets, as well as the formation of the main herd.

Analytical accounting for account 08 “Investments in non-current assets” is maintained: -

for costs associated with the construction and acquisition of fixed assets - for each fixed asset object being built or acquired. At the same time, the construction of analytical accounting should provide the ability to obtain data on the costs of: construction work and reconstruction; drilling operations; installation of equipment; equipment requiring installation; equipment that does not require installation, as well as for tools and equipment provided for in capital construction estimates; design and survey work; other capital investment costs; -

for costs associated with the acquisition of intangible assets - for each acquired object; -

by costs associated with the formation of the main herd - by type of animal (cattle, pigs, sheep, horses, etc.).

Table 1.7.

Account 08 "Investments in non-current assets" corresponds with accounts On debit On credit 02 "Depreciation of fixed assets" 01 "Fixed assets" 05 "Depreciation of intangible assets" 03 "Income-earning investments in tangible assets" 07 "Equipment for installation" 04 "Intangible assets " 10 "Materials" 7 6 "Settlements with various debtors and creditors" 11 "Animals for growing and fattening" 7 9 "On-farm settlements" 16 "Deviation in value" 8 0 "Authorized capital" 19 "Value added tax on acquired assets " 91 "Other income and expenses" 23 "Auxiliary production" 94 "Shortages and losses from damage to valuables" 2 6 "General business expenses" 99 "Profits and losses" 60 "Settlements with suppliers and contractors" 66 "Settlements for short-term loans and borrowings " 68 "Calculations for taxes and fees" 69 "Calculations for social insurance and security" 7 0 "Settlements with personnel for wages" 71 "Settlements with accountable persons" 75 "Settlements with founders" 7 6 "Settlements with various debtors and creditors " 7 9 "Internal business settlements" 8 0 "Authorized capital" 86 "Targeted financing" 94 "Shortages and losses from damage to valuables" 96 "Reserves for future expenses" 97 "Deferred expenses" 9 8 "Deferred income" Example

Account 08 Investments in non-current assets. Characteristics, sub-accounts, correspondence.

Account 08 "Investments in non-current assets" is intended to summarize information about the organization's costs in objects that will subsequently be accepted for accounting as fixed assets, land plots and environmental management facilities, intangible assets, as well as about the organization's costs for the formation of the main herd of productive and working livestock (except for poultry, fur-bearing animals, rabbits, bee families, service dogs, experimental animals, which are taken into account as part of funds in circulation).

Sub-accounts can be opened to account 08 “Investments in non-current assets”:

• 08.1 "Purchase of land"- the costs of acquiring land plots by the organization are taken into account.
• 08.2 "Acquisition of natural resources"- the costs of the organization’s acquisition of environmental management facilities are taken into account.
• 08.3 "Construction of fixed assets"- the costs of constructing buildings and structures, installing equipment, the cost of equipment transferred for installation and other costs provided for in estimates, financial estimates and title lists for capital construction are taken into account (regardless of whether this construction is carried out by contract or in an economic way).
• 08.4 "Acquisition of fixed assets"- the costs of purchasing equipment, machinery, tools, inventory and other fixed assets that do not require installation are taken into account.
• 08.5 "Acquisition of intangible assets"- the costs of acquiring intangible assets are taken into account. The debit of account 08 “Investments in non-current assets” reflects the actual costs of the developer, included in the initial cost of fixed assets, intangible assets and other relevant assets. The generated initial cost of fixed assets, intangible assets, etc., accepted for operation and registered in the prescribed manner, is written off from account 08 “Investments in non-current assets” to the debit of the accounts “Fixed Assets”, “Profitable Investments in Tangible Assets”, “Intangible assets" etc.
• 08.6 "Transfer of young animals to the main herd"- the costs of raising young productive and working livestock transferred to the main herd in the organization are taken into account.
• 08.7 "Acquisition of adult animals"- the cost of adult and working livestock purchased for the main herd or received free of charge, including the costs of its delivery, is taken into account.
  Young animals transferred to the main herd are valued at actual cost. Young animals of all types of productive and working livestock transferred to the main herd are written off during the year from the account “Animals for growing and fattening” to the debit of account 08 “Investments in non-current assets” at the cost recorded at the beginning of the reporting year, with the addition of the planned cost of weight gain or increase for the period from the beginning of the reporting year until the transfer of animals to the main herd. When transferring young animals to the main herd, the “Fixed assets” account is debited and account 08 “Investments in non-current assets” is credited. At the end of the reporting year, after drawing up the reporting calculation, the difference between the indicated cost of young livestock transferred during the reporting year and its actual cost is written off additionally or reversed from the account “Animals for growing and fattening” to account 08 “Investments in non-current assets” while simultaneously clarifying the valuation of livestock in the Fixed Assets account.
  Purchased adult animals are accounted for in the debit of account 08 “Investments in non-current assets” at the actual cost of their acquisition, including delivery costs. Adult animals received free of charge are accepted for accounting at market value, to which the actual costs of delivering them to the organization are added.
  Costs for completed operations of forming the main herd are written off from account 08 “Investments in non-current assets” to the debit of the “Fixed Assets” account.
• 08.8 "Performing research, development and technological work"- expenses associated with the implementation of research, development and technological work are taken into account.
  Expenses for research, development and technological work, the results of which are subject to use in the production of products (performance of work, provision of services) or for the management needs of the organization, are written off from the credit of account 08 "Investments in non-current assets" to the debit of the account "Intangible assets" ".
  Expenses for research, development and technological work, the results of which are not subject to use in the production of products (performance of work, provision of services), or for management needs, or for which positive results are not obtained, are written off from the credit of account 08 "Investments in non-current assets" to the debit of the "Other income and expenses" account.

The balance of account 08 “Investments in non-current assets” reflects the amount of the organization’s investments in construction in progress, unfinished transactions for the acquisition of fixed assets, intangible and other non-current assets, as well as the formation of the main herd.

When selling, transferring free of charge or other investments accounted for on account 08 “Investments in non-current assets”, their value is written off to the debit of the “Other income and expenses” account.

Analytical accounting In account 08 “Investments in non-current assets” the following is maintained:

• for costs associated with the construction and acquisition of fixed assets - for each fixed asset object being built or acquired. At the same time, the construction of analytical accounting should provide the ability to obtain data on the costs of: construction work and reconstruction; drilling operations; installation of equipment; equipment requiring installation; equipment that does not require installation, as well as for tools and equipment provided for in capital construction estimates; design and survey work; other capital investment costs;
• for costs associated with the acquisition of intangible assets - for each acquired object;
• by costs associated with the formation of the main herd - by type of animal (cattle, pigs, sheep, horses, etc.);
• for expenses related to the implementation of research, development and technological work - by type of work, contracts (orders).

Account 08 “Investments in non-current assets” corresponds with the following accounts of the Plan:

by debit

• "Depreciation of fixed assets"
• "Amortization of intangible assets"
• "Equipment for installation"
• "Materials"
• "Animals being raised and fattened"
• "Deviation in the cost of material assets"
• "Value added tax on acquired assets"
• "Auxiliary production"
• "General running costs"
• "Settlements with suppliers and contractors"
• "Calculations for short-term loans and borrowings"
• "Calculations for long-term loans and borrowings"
• "Calculations for taxes and fees"

Fixed assets accounting account - “01” in accordance with PBU 6/01 and Methodological guidelines for accounting of fixed assets, but the asset is first accounted for in other accounting accounts - “08.03”, “08.04”, etc. Let's figure out which account needs to be specified when receiving an asset in one case or another.

“Ready” fixed asset

Example:

A fixed asset was purchased for a fee, for example, a ready-made cabinet. This fixed asset is immediately taken into account, since no additional actions are required.

In this case, the account “08.04” is used.

In the program "1C: Enterprise Accounting 8", ed. 3.0, the following documents are created:

« Receipt of equipment"(Section OS and intangible assets).

A header is filled in the document - date of receipt, supplier, contract, to which warehouse. Equipment" is selected from the directory " Nomenclature» « Closet", then quantity, cost and account. In our case – “08.04”.

« Acceptance of fixed assets for accounting».

In the document in the field " Type of operation" select " Equipment", then indicate the financially responsible person, the department in which this fixed asset will be located and used, in the field " OS event» is filled in « Acceptance for accounting with commissioning».

In the tabular part on the tab " Non-current asset» the method of receipt is indicated – « Purchase for a fee", in field " Equipment"The same nomenclature position is indicated as indicated in the document" Receipt of equipment", and in the account field - "08.04".

On the tab " Fixed assets

On the “Accounting and” tab, data on accounting for fixed assets and accounting for depreciation are indicated (Fig. 1).

Rice. 1

Basic tool requiring assembly

Example.

A fixed asset (furniture) has been purchased that requires installation.

In this case, two accounts are used - “08.04” and “08.03”, since according to the rules, a fixed asset that arrives in parts and requires additional assembly is recorded in the account in organizations that are not developers. For this purpose, the program “1C: Accounting 8” provides two subaccounts 08.04 “ Acquisition of fixed assets“- parts (individual modules) of the fixed asset are accounted for in this account, then subaccount 08.03 is used to carry out the assembly.

In the program "1C: Accounting 8", ed. 3.0, the following documents are created:

« Receipt of equipment"(Section OS and intangible assets).

A header is filled in the document - date of receipt, supplier, contract, to which warehouse.

In the tabular part on the tab " Equipment» are selected from the directory « Nomenclature» those positions that make up this fixed asset, then quantity, cost and accounting account. In our case – “08.04”. If materials were purchased for the fixed asset being collected, they must be recorded on account “10”.

« Transfer of equipment for installation"(Section OS and intangible assets).

This document carries out the transfer of furniture components and additional assembly materials.

Fill in the header: in the field " Construction object" – the name of the furniture set. In field " Cost account" - "08.03", the cost item is filled in below. This article is an analysis of the account “08.03”, filling in this field is mandatory, so the financial result will be calculated further using this article.

In the tabular part, the item items from which the fixed asset was assembled are indicated, the quantity is indicated, in the “Account” field the account “08.04” and other accounts are indicated if additional materials were purchased.

« Acceptance of fixed assets for accounting».

In the document in the field " Type of operation» – « Construction objects».

In the tabular part on the tab " Non-current asset"The method of receipt is indicated in the field " Construction objects"This kit is indicated in the field " Account" - "08.03", after which you need to press the button " Calculate amount" After which the program will automatically fill in the total amount for this asset.

On the tab " Fixed assets» the newly created fixed asset object is indicated, it will be assigned a new inventory number automatically.

On the “Accounting and Tax Accounting” tab, data on fixed asset accounting and depreciation accounting are indicated.