Expenses not included in the cost of construction. Is built-in furniture included in the cost of the building according to accounting? Tax accounting of transport costs

In the process of conducting business, organizations regularly acquire various assets, including expensive ones, with a long useful life. The calculation and payment of income tax and property tax and the reliability of financial statements depend on the correct assessment of such property.

In this article, we will consider the procedure for determining the initial cost of fixed assets in tax and accounting, the nuances of accounting for expenses for the acquisition and creation of fixed assets for the purpose of calculating income tax.

DEFINITION OF FIXED ASSETS

First of all, let’s figure out what property is classified as fixed assets and is depreciable for accounting and tax purposes, and what property is not subject to depreciation, despite meeting the general requirements for initial cost and useful life.

Determination of fixed assets for tax accounting

Articles 256, 257 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) indicate criteria for accounting for property as part of fixed assets. The property must:

• belong to the organization by right of ownership (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation);
• used as means of labor for the production and sale of goods (performance of work, provision of services) or for management purposes;
• have a useful life of more than 12 months;
• have an initial cost of more than 100,000 rubles. (from 01/01/2016).

Determination of fixed assets for accounting purposes

Accounting for fixed assets is carried out in accordance with the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01), approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n (as amended on December 24, 2010; hereinafter referred to as PBU 6/01) . An asset is accepted by an organization for accounting as part of fixed assets if the following conditions are simultaneously met:

• the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or to be provided 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, that is, a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
• the organization does not intend the subsequent resale of this object;
• the object is capable of bringing economic benefits (income) to the organization in the future.

NOTE

In accounting there is no cost criterion for classifying property as fixed assets (unlike tax accounting).

In accordance with clause 3 of PBU 6/01 The following property of the organization does not belong to fixed assets:

• machines, equipment and other similar items listed as finished products in the warehouses of manufacturing organizations, as goods - in the warehouses of organizations engaged in trading activities;
• items handed over for installation or to be installed that are in transit;
• capital and financial investments.

FORMATION OF THE INITIAL COST OF FIXED ASSETS

The procedure for determining the initial cost of fixed assets for tax accounting purposes is regulated by the provisions of Art. 257 of the Tax Code of the Russian Federation, for accounting purposes - PBU 6/01.

Initial cost of the fixed asset is defined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which it is suitable for use. VAT and excise taxes are not included in the initial cost (except for cases where the inclusion of these taxes in the cost of fixed assets is provided for by the provisions of the Tax Code of the Russian Federation).

If the main means received free of charge or identified as a result of inventory, its initial cost is determined as the amount at which such property is valued.

Initial cost of objects own production is defined as the cost of all actual expenses incurred for the production of the OS.

The initial cost of a fixed asset does not change during operation:

• with the exception of completion, retrofitting, modernization;
• reconstruction;
• technical re-equipment;
• partial liquidation of relevant facilities;
• on other similar grounds.

For completion work, retrofitting, modernization include work caused by a change in the technological or service purpose of equipment, a building, structure or other object of depreciable fixed assets, increased loads and (or) other new qualities.

Towards reconstruction for tax purposes includes the reconstruction of existing fixed assets associated with the improvement of production and increasing its technical and economic indicators and carried out under a project for the reconstruction of fixed assets in order to increase production capacity, improve quality and change the range of products.

Towards technical re-equipment refers to a set of measures to improve the technical and economic indicators of fixed assets or their individual parts based on the introduction of advanced equipment and technology, mechanization and automation of production, modernization and replacement of obsolete and physically worn-out equipment with new, more productive ones (Article 257 of the Tax Code of the Russian Federation).

The initial cost of fixed assets for accounting and tax purposes may differ. The differences are indicated in the table. 1.

Table 1. Expenses that form the initial cost of fixed assets
Type of costs that form the initial cost of fixed assets	For tax accounting purposes	For accounting purposes
Amounts paid to the seller of fixed assets	Are taken into account	Are taken into account
Costs of delivery and bringing the fixed asset to a condition suitable for use	Are taken into account	Are taken into account
Fees paid to the intermediary organization through which fixed assets were acquired	Are taken into account	Are taken into account
Customs duties and customs fees that were paid when importing fixed assets into Russia	Not taken into account	Are taken into account
State duty paid for registration of real estate	Taken into account	Taken into account
Actual costs for the production of fixed assets of own production	Are taken into account	Are taken into account
Interest on targeted loans and loans received for the purchase or production of fixed assets, accrued before its commissioning	Not taken into account	Are taken into account
Depreciation bonus	Applicable	Not applicable

WRITTEN OFF THE INITIAL COST OF FIXED ASSETS

The original cost of a fixed asset is expensed through depreciation. Depreciation is accrued monthly, starting from the 1st day of the month following the month in which the object was put into operation, during the useful life of the object.

The useful life in accounting is determined by the organization independently. In tax accounting, it is determined within the time limits established by the Classification of fixed assets included in depreciation groups (hereinafter referred to as the Classification of fixed assets), approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (as amended on July 6, 2015).

All depreciable property in tax accounting is combined into ten depreciation groups. Data on depreciation groups are given in table. 2.

Table 2. Data on depreciation groups
Depreciation group	Useful life of the property
First group	From 1 year to 2 years inclusive
Second group	Over 2 years up to 3 years inclusive
Third group	Over 3 years up to 5 years inclusive
Fourth group	Over 5 years up to 7 years inclusive
Fifth group	Over 7 years up to 10 years inclusive
Sixth group	Over 10 years up to 15 years inclusive
Seventh group	Over 15 years up to 20 years inclusive
Eighth group	Over 20 years up to 25 years inclusive
Ninth group	Over 25 years up to 30 years inclusive
Tenth group	Over 30 years

If the fixed asset is not named in any of the depreciation groups established by the Classification of fixed assets, the taxpayer establishes the useful life based on the recommendations of the manufacturer or in accordance with technical specifications.

Capital investments in:

• leased fixed assets in the form of inseparable improvements made by the lessee with the consent of the lessor;
• fixed assets provided under a gratuitous use agreement in the form of inseparable improvements made by the borrowing organization with the consent of the lending organization.

Depreciation is not charged in accounting by fixed assets:

• non-profit organizations (for them, information on the amounts of depreciation accrued in a straight-line manner is compiled on an off-balance sheet account);
• whose consumer properties do not change over time:

Land;

Natural resource management facilities;

Objects classified as museum objects and museum collections, etc.

DETERMINATION OF THE INITIAL COST OF FIXED ASSETS

Let's consider certain situations that may cause difficulties in determining the initial cost of fixed assets.

The property belongs to several owners

One fixed asset (for example, a building) may belong to several owners. Then each owner accounts for his part of the building as a separate inventory item.

The company acquired a share in the constructed building in the amount of 1/5 of the building.

The total cost of the building is RUB 11,800,000. (including VAT - 1,800,000 rubles).

Costs for legal support of the transaction (drawing out a share purchase and sale agreement, obtaining a state registration certificate, etc.) - RUB 177,000. (including VAT - 27,000 rubles).

The cost of state duty for registering real estate is 15,000 rubles. (without VAT).

The cost of the acquired share excluding VAT will be:

(RUB 11,800,000 - RUB 1,800,000) / 5 = RUB 2,000,000.

VAT on the purchased share:

2,000,000 rub. × 18% = 360,000 rub.

Accounting

Let us reflect the formation of the initial cost of the share of the building in the journal of business transactions. The log data is presented in table. 3.

Table 3. Formation of the initial cost of a building share
date		Account debit	Account credit	Amount, rub.	A document base
	The costs of purchasing part of the building are taken into account in the initial cost of part of the building				Purchase and sale agreement, transfer and acceptance certificate
	VAT on the purchased part of the building has been taken into account		60.1 “Settlements with suppliers and contractors”		Invoice
	The costs of legal support of the transaction are taken into account in the initial cost of part of the building	08.4 “Acquisition of fixed assets”	60.1 “Settlements with suppliers and contractors”		Certificate of performed services
		19.1 “Value added tax on the acquisition of fixed assets”	60.1 “Settlements with suppliers and contractors”		Invoice
	The cost of paying state duty is taken into account in the initial cost of part of the building	08.4 “Acquisition of fixed assets”
	The main facility has been put into operation	01 "Fixed assets"	08.4 “Acquisition of fixed assets”
			19.1 “Value added tax on the acquisition of fixed assets”	387 000 (27 000 + 360 000)	Entry in the purchase book

In accounting, the initial cost of the share of the building, formed on account 08.4 and written off to account 01 at the time of putting the fixed asset into operation, is equal to RUB 2,165,000. (2 000 000 + 150 000 + 15 000).

Tax accounting

The costs of paying the state duty for state registration of property rights are included in the initial cost of the fixed assets for tax accounting purposes based on the following reasoning. The fact of submitting documents for state registration of ownership is a mandatory condition for including a property in the depreciable property. Therefore, the costs of paying the state duty for state registration of property rights can be qualified as costs associated with the acquisition of a fixed asset.

According to paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of a fixed asset is defined as the sum of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use. In this case, the state duty is the expense necessary to bring the fixed asset to a state suitable for use.

The organization decided to exercise the right to use bonus depreciation. According to paragraph 9 of Art. 258 of the Tax Code of the Russian Federation, the taxpayer has the right to include in the expenses of the reporting (tax) period expenses for capital investments in the amount of no more than 10% (or no more than 30% in relation to fixed assets belonging to the third to seventh depreciation groups) of the original cost of fixed assets.

The building is assigned to the seventh depreciation group, its useful life is 190 months.

The depreciation bonus will be RUB 649,500. (RUB 2,165,000 × 30%). The organization will write off this amount as non-operating expenses in tax accounting in November, that is, in the month of putting the fixed asset into operation. Then the initial cost of part of the building in tax accounting will be equal to RUB 1,515,500. (2 165 000 - 649 500).

The land was purchased along with the building

A company can purchase a plot of land along with a building. In other words, two inventory items of fixed assets are acquired: a building and land. When purchasing at an auction, the cost of these objects may not be divided (that is, they are sold in one lot), and the company needs to reflect two different fixed assets in accounting: the building itself and the land plot. In this case, the total cost of the lot should be divided proportionally to one or another indicator (for example, in proportion to their book value).

Other costs for this transaction are divided in a similar manner. In this case, the cost of the building is formed on account 08.4 " Acquisition of fixed assets", expenses for the land plot are preliminarily taken into account in account 08.1 " Acquisition of land plots».

At an auction, the company purchases a building along with the land on which it is located. The price of this lot is RUB 8,496,000. (including VAT - RUB 1,296,000).

According to the documents, the book value of the building is 3,800,000 rubles, the land plot is 1,200,000 rubles.

Additional expenses associated with the purchase of real estate (fee for participation in the auction, costs of legal support of the transaction) amounted to 177,000 rubles. (including VAT - 27,000 rubles).

The cost of paying the state fee for registering real estate is 15,000 rubles, for cadastral registration is 600 rubles.

Let's distribute expenses between two fixed assets. To do this we find cost sharing ratio, which will be:

• by building:

RUB 3,800,000 / 5,000,000 rub. = 0,76 ;

• by land plot:

RUB 1,200,000 / 5,000,000 rub. = 0,24 .

We will determine the initial cost of the building and land.

The cost of the lot attributable to on the building:

(8,496,000 rub. - 1,296,000 rub.) × 0.76 = 5,472,000 rub.

The cost of the lot attributable to to the ground:

(8,496,000 rub. - 1,296,000 rub.) × 0.24 = 1,728,000 rub.

Let's calculate the share of additional costs.

in the cost of the building:

(177,000 rub. - 27,000 rub.) × 0.76 = 114,000 rub.

Share of expenses for legal support in land value:

(177,000 rub. - 27,000 rub.) × 0.24 = 36,000 rub.

Accounting

We will reflect the operations to form the initial cost of the building and land in the journal of business transactions. The log data is presented in table. 4.

Table 4. Formation of the initial cost of the building and land
date	Name of business transaction	Account debit	Account credit	Amount, rub.	A document base
	The costs of purchasing the building are taken into account in the initial cost of the building	08.4 “Acquisition of fixed assets”	60.1 “Settlements with suppliers and contractors”
	VAT on the purchased building has been taken into account	19.1 “Value added tax on the acquisition of fixed assets”	60.1 “Settlements with suppliers and contractors”		Invoice
	The costs of purchasing the plot are taken into account in the initial cost of the land plot		60.1 “Settlements with suppliers and contractors”		Agreement, acceptance certificate, settlement
	The costs of legal support of the transaction and preparation for the auction are taken into account in the initial cost of the building	08.4 “Acquisition of fixed assets”	60.1 “Settlements with suppliers and contractors”		Certificate of performed services
	The costs of legal support of the transaction and preparation for the auction are taken into account in the initial cost of the land plot	08.1 “Purchase of land”	60.1 “Settlements with suppliers and contractors”		Certificate of performed services
	VAT is included on the costs of legal support of the transaction	19.1 “Value added tax on the acquisition of fixed assets”	60.1 “Settlements with suppliers and contractors”		Invoice
	State duty is included in the initial cost of the building	08.4 “Acquisition of fixed assets”	76 “Settlements with various debtors and creditors”		Submission of documents for state registration
	The state duty is taken into account in the initial cost of the land plot	08.1 “Purchase of land”	76 “Settlements with various debtors and creditors”		Submission of documents for state registration
	The building was put into operation	01 "Fixed assets"	08.4 “Acquisition of fixed assets”		Certificate of acceptance and transfer of fixed assets into operation
	Land is included in fixed assets	01 "Fixed assets"	08.1 “Purchase of land”		Certificate of acceptance and transfer of fixed assets into operation
	VAT is accepted for crediting to the budget after the fixed asset is put into operation	68.2 “Value added tax”	19.1 “Value added tax on the acquisition of fixed assets”	1 323 000 (1 296 000 + 27 000)	Entry in the purchase book

In accounting and tax accounting, the initial cost of fixed assets will be the same.

Initial cost building:

RUB 5,472,000 + 114,000 rub. + 15,000 rub. = RUB 5,601,000.

Initial cost land plot:

RUB 1,728,000 + 36,000 rub. + 600 rub. = RUB 1,764,600.

The building will be depreciated in the general manner. Depreciation will be accrued from December 2015, that is, from the next month after the facility is put into operation. Depreciation is not charged for land plots.

Fixed assets created by the organization

Fixed assets can be created by the company itself (for example, the company built a building). In such a situation, the initial cost of the OS includes the following costs:

• cost of materials used;
• wages of personnel involved in the creation of fixed assets, with accruals (contributions to the Pension Fund and injury insurance);
• depreciation of fixed assets that were used to create the operating system, etc.

The costs of liquidating an object do not form the initial cost of a new object (even if the demolished object was located on the same territory as the dismantled one). Expenses for dismantling objects are included in non-operating expenses. According to Art. 272 of the Tax Code of the Russian Federation, they must be taken into account in the period in which they were produced. In accounting, these expenses are also not included in the initial cost of the object. The courts also adhere to this position.

The Resolution of the Arbitration Court of the East Siberian District dated November 17, 2015 No. F02-6011/2015 in case No. A78-11292/2013 noted that in PBU 6/01 the costs of dismantling are not directly indicated among the actual costs included in the initial cost of the main object funds.

At the same time, according to clause 3.1.7 of the Regulations on accounting for long-term investments, approved by letter of the Ministry of Finance of Russia dated December 30, 1993 No. 160, costs that do not increase the cost of fixed assets are recorded on account 08 “Capital investments” separately from the costs of construction of facilities , determining their cost. Thus, the costs of dismantling the object are not included in the initial cost of the newly constructed construction project, either in tax or accounting.

The cost of construction and installation work performed on one's own during the construction of a fixed asset facility is subject to VAT. Subsequently, the accrued tax is deducted. Taxable turnover is calculated as the sum of all construction costs. If part of the work is performed by contractors (mixed method of construction), then the costs of paying for such work are excluded from taxable turnover. Operations for the construction of fixed assets by the contractor are not subject to VAT.

A manufacturing company built a building as a warehouse for its own needs (storage of material assets and finished products). The estimated cost of the work indicated in the design and estimate documentation is 8,100,000 rubles.

Construction was carried out in a mixed way (on our own and with the involvement of contractors), financing was carried out using our own and borrowed funds. For the construction of the facility, a loan in the amount of 5,000,000 rubles was taken out from the bank. for a period of two years at 20% per annum. According to the terms of the loan agreement, the interest rate in the agreement does not change during the entire validity period.

The facility was built and put into operation 6 months from the date of receipt of the loan. The amount of accrued interest during the construction period was 500,000 rubles, the monthly amount was 83,333.33 rubles. (RUB 500,000 / 6 months).

Accounting

Costs during the entire construction period (6 months) were collected in the account in the “Warehouse Construction” accounting analytics.

A summary of actual expenses incurred for the construction of a warehouse, collected on account 08.3, is presented in table. 5.

Table 5. Actual costs for warehouse construction
Cost item	Amount, rub.	Document	Accounting entries
Expenses for design and estimate documentation		Certificate of completion
Basic materials used for the construction of the facility		Material write-off act	Debit of account 08.3 “Construction of fixed assets” Credit of account 10.1 “Raw materials and supplies”
Depreciation of equipment used in the construction of a facility		Statement of depreciation charges	Debit of account 08.3 “Construction of fixed assets” Credit of account 02 “Depreciation of fixed assets”
Costs of operating construction machinery and equipment (providing them with fuel, electricity, etc.)		Waybills, meter readings, work completion certificates	Debit of account 08.3 “Construction of fixed assets” Credit of account 60.1 “Settlements with suppliers and contractors”
Costs of paying wages to construction workers		Payroll sheet	Debit of account 08.3 “Construction of fixed assets” Credit of account 70 “Settlements with personnel for wages”
Insurance contributions to extra-budgetary funds, including for injuries		Statement of calculation of insurance premiums	Debit of account 08.3 “Construction of fixed assets” Credit of account 69 “Calculations for social insurance and security”
Interest accrued and paid during the construction of the facility		Help-calculation	Debit of account 08.3 “Construction of fixed assets” Credit of account 76 “Settlements with various debtors and creditors”
Cost of contractor services		Certificates of completed work	Debit of account 08.3 “Construction of fixed assets” Credit of account 60.1 “Settlements with suppliers and contractors”
Total costs	8 160 500

After completion of construction, an acceptance certificate for the constructed facility was drawn up and documents were submitted for state registration. On the date of submission of documents for state registration, the object is put into operation, that is, it is taken into account as part of fixed assets. A posting is made in accounting: Debit account 01 “Fixed assets” Credit account 08.3 “Construction of fixed assets” for the amount RUB 8,160,500.

Depreciation will be charged on the initial cost of the constructed facility using the straight-line method from the next month after its commissioning.

Tax accounting

In tax accounting, the initial cost of fixed assets will differ from the initial cost for accounting purposes. It does not include interest on a loan in the amount of 500,000 rubles. (for using the loan for 6 months while the facility was being built). In the tax register, the initial cost will be reflected in the amount RUB 7,660,500. (RUB 8,160,500 - RUB 500,000). It is this amount that will be written off monthly as expenses for profit tax purposes through depreciation.

Expenses in the form of interest on loans, borrowings and other debt obligations do not form the initial cost of fixed assets in tax accounting, but are taken into account as part of non-operating expenses within the limits provided for in Art. 269 ​​of the Tax Code of the Russian Federation. This opinion is contained in the letter of the Ministry of Finance of Russia dated March 10, 2015 No. 03-03-10/12339.

The loan was received by the organization from the bank, the transaction is not controlled. Let us recall that from 01/01/2015 the rules for accounting for interest on debt obligations are set out in a new edition approved by Federal Law No. 32-FZ dated 03/08/2015 (as amended on 12/29/2015) “On Amendments to Part Two of the Tax Code of the Russian Federation” . Main innovation— the rationing of interest on loans and borrowings for profit tax purposes has actually been abolished. Exception constitute only debt obligations recognized as controlled transactions. Therefore, the entire amount of accrued interest in the amount of RUB 500,000. the company will reflect in non-operating expenses taken into account for profit tax purposes.

VAT calculations

When constructing a facility using your own resources, a special procedure for VAT calculations applies. Every quarter, the organization charges VAT on the cost of work performed in-house. The price includes:

• materials used in the construction of the facility;
• depreciation;
• wages of production workers employed in the construction of the facility;
• insurance contributions to extra-budgetary funds accrued on wages.

During the entire construction period cost of work, carried out in-house, amounted to:

RUB 3,500,000 + 1,000,000 rub. + 500,000 rub. + 142,500 rub. = RUB 5,142,500.

The amount of VAT due for payment to the budget, accrued on the cost of work performed on one’s own - RUB 925,650. This amount can be accepted for offset after it is paid to the budget. In addition, VAT amounts on material assets purchased for construction and contract work performed can be accepted as credits to the budget.

Let’s assume that the cost of materials purchased for the construction of the facility was 3,776,000 rubles. (including VAT - 576,000 rubles). Work performed by contractors:

• RUB 139,240 (including VAT - 21,240 rubles) - operation of construction machinery and equipment;
• RUB 2,124,000 (including VAT - 324,000 rubles) - construction and installation work performed by the contractor.

VAT amount, due for credit to the budget for the constructed warehouse, will be:

RUB 576,000 + 21,240 rub. + 324,000 rub. = RUB 921,240.

VAT is accepted for credit in the quarter in which materials were purchased, contract work and services were performed.

Fixed assets received as a contribution to the authorized capital

Fixed assets received in the form of a contribution to the authorized capital are accounted for at the original cost agreed upon between the owners of the company (shareholders in a joint stock company, participants in an LLC).

joint stock company, then in accordance with paragraph 3 of Art. 34 of the Federal Law of December 26, 1995 No. 208-FZ (as amended on June 29, 2015, as amended on December 29, 2015) “On Joint Stock Companies” an independent appraiser is engaged to determine its market value.

NOTE

The value of the monetary valuation made by the founders of the joint-stock company and the board of directors cannot be higher than the value of the valuation made by an independent appraiser.

If the fixed asset is contributed to the contribution to the authorized capital limited liability companies, its monetary value is approved by a decision of the general meeting of founders. This condition is contained in paragraph 2 of Art. 15 of the Federal Law of 02/08/1998 No. 14-FZ (as amended on 12/29/2015) “On Limited Liability Companies”. If the nominal value of the founder's share in the authorized capital of the LLC, paid for by a non-monetary contribution, is more than 200 minimum wages established by law on the date of submission of documents for state registration, such a contribution must be assessed by an independent appraiser.

The minimum wage is 100 rubles. (Article 5 of Federal Law No. 82-FZ dated June 19, 2000 (as amended on December 14, 2015) “On the minimum wage”), therefore, property worth more than 20,000 rubles. assessed by an independent appraiser. The value of the property, approved by the founders, cannot exceed the valuation amount determined by an independent appraiser.

At the same time, the initial cost takes into account additional costs associated with the delivery of the fixed asset and other costs necessary to bring the fixed asset to a condition suitable for use.

If an organization transfers fixed assets as a contribution to the authorized capital, the amounts of “input” VAT on which were previously claimed for deduction, then at the time of transfer of such funds it is necessary to restore the amount of “input” VAT attributable to the residual value of the transferred objects and pay this amount to the budget (clause 3 of article 170 of the Tax Code of the Russian Federation). In accounting, the restoration of VAT is reflected by the posting: Debit to account 91 “Other income and expenses” Credit to account 68 “Calculations for taxes and fees” for the amount of restored VAT.

The company received a car from another organization as a contribution to the authorized capital. The initial cost of the car is 1,500,000 rubles, the amount of accrued depreciation is 500,000 rubles.

The general meeting of founders valued the car at 500,000 rubles, and according to an independent appraiser, the car costs 450,000 rubles. Accordingly, the car will be contributed to the authorized capital at the original cost of 450,000 rubles.

The cost of the appraiser's services was 15,000 rubles. (VAT is not assessed, since the company that carried out the assessment applies the simplified tax system). The costs associated with registering a car (change of owner with replacement of state registration plates and replacement of a vehicle passport) amounted to 3300 rub..

The question of whether the cost of paying state duty refers to the cost of bringing the car to a condition in which it is suitable for use is not clear-cut. On the one hand, the car is suitable for use regardless of whether the state duty has been paid or not. On the other hand, payment of the state fee is a condition for registering a car with the traffic police, without which it is impossible to use the car for its intended purpose.

In our opinion, in such a situation, the organization must independently determine whether the costs of paying the state duty for a car are considered expenses for bringing the fixed asset to a state in which it is suitable for use. If the taxpayer decides to take into account the cost of paying the state duty in the initial cost of the car, disputes with the tax authorities on this issue should not arise. So, in letters dated 04.03.2010 No. 03-03-06/1/113, 18.05.2009 No. 03-05-05-01/26, 29.09.2009 No. 03-05-05-04/61, 27.03.2009 No. 03-03-06/1/195 The Russian Ministry of Finance proposes to take into account state duty in the initial cost of fixed assets.

It would be useful to fix the chosen procedure for accounting for state duties in the organization’s accounting policies. In our example, the company includes the state duty paid to the traffic police in the initial cost of the fixed asset.

Accounting

Let us reflect the operations to form the initial value of a fixed asset received as a contribution to fixed capital in the journal of business transactions. The log data is presented in table. 6.

Table 6. Formation of the initial cost of a fixed asset received as a contribution to the authorized capital
date	Name of business transaction	Account debit	Account credit	Amount, rub.	A document base
	The founder's debt on contribution to the authorized capital is reflected	75 “Settlements with founders”	80 “Authorized capital”		Charter, minutes of the general meeting of founders
	The founder's debt on contribution to the authorized capital has been repaid	08.4 “Acquisition of fixed assets”	75 “Settlements with founders”		Independent assessment report
	VAT recovered by the transferring party is taken into account	19.1 “Value added tax on the acquisition of fixed assets”	91.1 “Other income”		Certificate of acceptance and transfer of fixed assets
	Costs for appraiser services are included in the initial cost of the car	08.4 “Acquisition of fixed assets”	76 “Settlements with various debtors and creditors”		Certificate of performed services
	The costs of paying the state duty to the traffic police are taken into account in the initial cost of the car	08.4 “Acquisition of fixed assets”	76 “Settlements with various debtors and creditors”		Payment document, registration certificate
	VAT restored by the transferring party is accepted for deduction	68.2 “Value added tax”	19.1 “Value added tax on the acquisition of fixed assets”		Entry in the purchase book
		01 "Fixed assets"	08.4 “Acquisition of fixed assets”		Certificate of acceptance and transfer of fixed assets

In accounting, the initial cost of the car was:

450,000 rub. + 15,000 rub. + 3300 rub. = RUB 468,300.

Tax accounting

For tax accounting purposes, the cost of fixed assets is recognized as equal to the residual value of the contributed property, determined according to tax accounting data on the date of transfer of ownership of the specified property, taking into account additional expenses that are recognized for tax purposes by the transferring party.

In our example residual value will be:

RUB 1,500,000 (initial cost of the car) - 500,000 rubles. (amount of depreciation accumulated at the time of transfer of fixed assets) = 1,000,000 rub..

Recovered VAT from the residual value:

1,000,000 rub. × 18% = 180,000 rub..

The amount of the restored tax is indicated in the documents that formalize the transfer of this asset (paragraph 3, subparagraph 1, paragraph 3, article 170 of the Tax Code of the Russian Federation). Based on the clarifications of the Ministry of Finance of Russia, given in letter No. 03-07-11/109 dated April 21, 2009, the organization should not issue an invoice for the restored VAT amount. The basis for deducting this amount of VAT from the recipient of the property is the transfer documents. The restored amount of VAT is not included in the cost of the transferred fixed asset and is subject to tax deduction from the receiving organization in the manner established by tax legislation.

The initial cost of the car in tax accounting will be 1,000,000 rub..

Free fixed assets received

Fixed assets that the company received free of charge are valued based on their market price valid on the date of capitalization of the property. Market price determined according to statistics, official websites of the company, other media or established by an independent appraiser. The costs of paying for the services of an appraiser are included in the initial cost of the fixed asset. The same procedure applies to other costs for the acquisition of fixed assets.

The cost of fixed assets received free of charge is taken into account as part of other income at a time at the time of their receipt.

Transactions involving the transfer of fixed assets to other persons are subject to value added tax for the transferring party free of charge. The party that receives them is not charged VAT.

The company received production equipment free of charge. An independent appraiser was hired to evaluate it. The cost of the appraiser's services was 14,000 rubles. (VAT is not assessed, since the appraiser applies the simplified tax system). According to the appraiser's conclusion, the market value of the equipment is RUB 700,000. (without VAT). Expenses for the delivery of equipment and commissioning work performed by the organization itself amounted to 88,736 rubles.

Accounting

We will reflect the operations to form the initial cost of equipment received free of charge in the journal of business transactions. The log data is presented in table. 7.

Table 7. Formation of the initial cost of equipment received free of charge
date	Name of business transaction	Account debit	Account credit	Amount, rub.	A document base
	The cost of equipment received free of charge is reflected	08.4 “Acquisition of fixed assets”	91.1 “Other income”		Certificate of independent appraiser, certificate of acceptance and transfer of equipment
	Costs for appraiser services are reflected	08.4 “Acquisition of fixed assets”	76 “Settlements with various debtors and creditors”		Certificate of performed services
	The costs of equipment delivery and commissioning performed in-house are reflected.	08.4 “Acquisition of fixed assets”	70 “Settlements with personnel for wages” corresponds with account 10.3 “Fuel”		Payroll sheets, waybills
	A car contributed as a contribution to the authorized capital is reflected in fixed assets	01 "Fixed assets"	08.4 “Acquisition of fixed assets”		Certificate of acceptance and transfer of fixed assets

In accounting, the initial cost of the equipment will be RUR 802,736. (700 000 + 14 000 + 88 736).

Tax accounting

Property received under contracts for free use is not subject to depreciation (Clause 3, Article 256 of the Tax Code of the Russian Federation). Accordingly, its value will not be written off through depreciation deductions in tax accounting. The cost of property received free of charge will be taken into account as part of non-operating income in tax accounting on the date the fixed asset is recorded on the organization’s balance sheet, that is, December 23, 2015.

Change in the original cost of fixed assets

The initial cost of fixed assets changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of relevant facilities and on other similar grounds.

In May 2015, the organization modernized a fixed asset, which, in accordance with the Classification of fixed assets, belongs to the fourth depreciation group. The work was carried out by third-party organizations for two months. The cost of work performed by third parties amounted to 118,000 rubles. (including VAT - 18,000 rubles). The initial cost of the fixed asset at the time of commissioning is RUB 500,000.

Accounting

We will reflect business transactions for the modernization of fixed assets in the business transactions journal. The log data is presented in table. 8.

Table 8. Business operations for the modernization of fixed assets
date	Name of business transaction	Account debit	Account credit	Amount, rub.	A document base
	The cost of equipment modernization work is reflected	08.3 “Construction of fixed assets”	60.1 “Settlements with suppliers and contractors”		Certificate of completion
	VAT is included on the cost of work performed	19.1 “Value added tax on the acquisition of fixed assets”	60.1 “Settlements with suppliers and contractors”		Invoice received
	VAT on the cost of work performed is deductible	68.2 “Value added tax”	19.1 “Value added tax on the acquisition of fixed assets”		Entry in the purchase book
	Modernization work is included in the initial cost of the equipment	01 "Fixed assets"	08.3 “Construction of fixed assets”		Certificate of completion

The initial cost of the fixed asset in accounting and tax accounting after modernization will be 600,000 rub.. (500,000 rub. + 100,000 rub.).

The costs of modernization will be written off over the remaining useful life of the equipment through depreciation.

CONCLUSION

Correct determination of the initial cost of a fixed asset is very important for paying property tax and income tax. According to accounting data, the average annual value of property is calculated; according to tax accounting data, depreciation costs of fixed assets taken into account when calculating income tax are calculated. If you underestimate the tax base, then in accordance with paragraph 1 of Art. 122 of the Tax Code of the Russian Federation, non-payment or incomplete payment of tax amounts as a result of underestimation of the tax base entails a fine in the amount of 20% of the unpaid tax amounts.

Your company has purchased or built a fixed asset. It is important to correctly formulate the initial cost of fixed assets. In addition to the purchase (or construction) costs, this also includes additional costs. Those associated with the delivery and bringing the object to a condition in which it can be used. This is stated in paragraph 1 of Article 257 of the Tax Code of the Russian Federation. But what exactly is meant by these additional costs is not specified in the code.

We have provided a list of costs about which controllers already have a clear opinion in the table below. Let’s take a closer look at three ambiguous situations on which officials spoke additionally.

What expenses are safer to include in the initial cost of fixed assets?

Type of expenses	What is the safest way to take into account	Where is this said?
Expenses that are safer to include in the initial cost of fixed assets
State duty for state registration of real estate or transport	The Russian Ministry of Finance requires such duties to be included in the initial cost. The exception is the situation when state registration is late and the facility was already in operation at that time. Then you can write off the state duty immediately in other expenses	Letters of the Ministry of Finance of Russia dated March 4, 2010 No. 03-03-06/1/113, dated February 11, 2011 No. 03-03-06/1/89
Customs fees and import duties	The duties and fees that a company pays when importing a fixed asset into Russia are directly related to its acquisition. Only VAT and excise taxes are not included in the initial price	Letter of the Ministry of Finance of Russia dated July 8, 2011 No. 03-03-06/1/413
Licenses for computer programs	The company bought a computer and licenses for it (non-exclusive rights) for programs. Without them, the object cannot work. Therefore, license costs form its initial cost	Letter of the Federal Tax Service of Russia dated May 13, 2011 No. KE-4-3/7756
Costs for dismantling old equipment	Instead of the dismantled equipment, another one was installed. Disassembly costs are associated with preparing a new fixed asset for operation	Letter of the Ministry of Finance of Russia dated December 24, 2010 No. 03-03-06/1/806
Construction Project Costs	Federal Tax Service employees classified these costs as capital, as directly related to the creation of a fixed asset	Letter of the Federal Tax Service of Russia dated April 21, 2011 No. KE-4-3/6494
Salaries of construction workers and insurance premiums accrued on them	The company is building the facility using an economic method. The initial cost must include not only the salaries of construction workers, but also insurance premiums	Letter of the Ministry of Finance of Russia dated March 15, 2010 No. 03-03-06/1/135
Costs for creating sanitary protection zones	The production organization has formed a sanitary protection zone as required by law. The corresponding expenses are included in the initial cost of the object. And if they cannot be attributed to a specific object, then they are taken into account as material costs	Letter of the Ministry of Finance of Russia dated June 17, 2010 No. 03-03-06/1/418
Commissioning work related to construction	The costs of the work included in the estimate (both “idle” and “under load”) are taken into account in the initial cost of the object. Provided that at the time of their execution it has not yet been formed	Letter of the Ministry of Finance of Russia dated September 20, 2011 No. 03-03-06/1/560
Expenses that cannot be taken into account in the initial cost of fixed assets
Interest on a loan for the purchase or construction of an object	For interest on debts of all types, Article 269 of the Tax Code of the Russian Federation establishes a special accounting procedure. Loans for the purchase or construction of fixed assets are no exception	Letter of the Ministry of Finance of Russia dated July 5, 2011 No. 03-03-06/1/398
Expenses for paving and landscaping around the shopping center	External improvement objects cannot be depreciated (subclause 4, clause 2, article 256 of the Tax Code of the Russian Federation). Therefore, the costs of their creation do not need to be taken into account when calculating income tax.	Letter of the Ministry of Finance of Russia dated January 27, 2012 No. 03-03-06/1/35
Increase in leasing payments	The company received the facility under a leasing agreement, recorded it on its balance sheet and began to operate it. After this, the lessor increased lease payments. The additional payment does not increase the initial cost, since this is not provided for by the code	Letter of the Ministry of Finance of Russia dated February 4, 2011 No. 03-03-06/1/62

Costs of consultants and lawyers

Let's say you are purchasing expensive equipment or real estate. Expert advice may be required here. For example, by choosing technologically complex equipment. Or to complete a transaction. How should you take into account the costs of consulting and legal services when calculating your income taxes?

According to the Russian Ministry of Finance, these costs are directly related to the purchase. Therefore, they must be included in the initial cost of fixed assets. And accordingly, write off through depreciation charges. About this - letter dated February 6, 2012 No. 03-03-06/1/70. So if you want to avoid disputes with controllers, follow the position of officials. At least in a situation where you turned to experts before purchasing the property.

And here if your company received consultations after the facility was put into operation, you can write off the associated costs immediately. They are not included in the cost of fixed assets. This is where the subparagraphs and paragraph 1 of Article 264 of the Tax Code of the Russian Federation apply. They include expenses for consultants and lawyers among other expenses. Just remember to justify such expenses.

How to protect the costs of consultants and lawyers from the nagging of tax authorities

Advised by Irina Sidorova, financial consultant, lawyer at Nalogovik

— If your company has spent money on the services of third-party consultants or lawyers, be prepared to justify such expenses. Tax authorities often claim that an organization has ordered the services of dubious experts in order to unreasonably increase expenses and thereby reduce income tax. Or they simply doubt that such consultations were really necessary for the company. Therefore, we advise you to draw up a memo. In it, name the beneficial effect that the consultation received will bring to the company. And explain in the same note why regular specialists (if there are any in your organization) cannot answer the question asked.

Additionally, ask the service provider to provide a detailed report in writing. Yes, and do not accept a certificate of service with general phrases. It is necessary that this document contain a detailed description of them.

However, you, of course, can take a risk and refer to the same provisions of Article 264 of the code in the case of “consulting” expenses before purchasing an object. If the case goes to court, the chances of winning are quite high. An example of this is the resolution of the Federal Antimonopoly Service of the Moscow District dated June 7, 2010 No. KA-A40/5378-10. After all, if the code, with equal grounds, allows expenses to be classified into different groups, the company has the right to make its choice independently (Clause 4 of Article 252 of the Tax Code of the Russian Federation).

You are purchasing a fixed asset that you previously rented

Now imagine that your company has rented a building or some part of it for a long time. In the room you had to install, for example, a ventilation or heating system - in other words, you made inseparable improvements. Your management has received the landlord's consent to such capital investments. But we agreed that he would not reimburse the costs for them. Therefore, as long as the lease agreement was in effect, you gradually wrote off the cost of all these inseparable improvements as part of tax expenses through depreciation (clause 1 of Article 258 of the Tax Code).

And after some time, your company buys out the rented premises. But by the time of such a transaction, the cost of those same capital investments has not been completely written off. Is it possible to take into account its balance in the initial cost of the building that has become the property? Unfortunately no. This possibility is not provided for by the Tax Code of the Russian Federation. And officials from the Russian Ministry of Finance warned about this in a letter dated February 13, 2012 No. 03-03-06/2/20.

Financial department specialists explained that the under-depreciated cost of improvements does not apply to the costs associated with the purchase of fixed assets. It cannot be counted among the costs of completion, reconstruction or modernization. That is, paragraph 2 of Article 257 of the Tax Code of the Russian Federation is also inapplicable here.

It’s difficult to argue with officials here. There is no arbitration practice on this topic yet. Therefore, all that remains is to adhere to their position.

Costs for delivery and installation of leased property

Another situation in which it is worth following the explanations of officials. Let's say your company received property on lease. According to the terms of the agreement, you account for such an object on your balance sheet.

In any case, the initial cost of the leased property is formed by the lessor. He will determine it according to the same rules that apply when purchasing a fixed asset. This is stated in paragraph 1 of Article 257 of the Tax Code of the Russian Federation. And in accordance with the same point, he will include the costs of delivery and installation in the initial cost.

What if the associated costs fall on the shoulders of the lessee, that is, your company? Should you increase the value stated by the lessor? No, don't. There is no such rule in the Tax Code of the Russian Federation. But You can recognize the costs of delivery and installation of leased property as part of other costs associated with production and sales. The Russian Ministry of Finance confirmed this by letter dated February 3, 2012 No. 03-03-06/1/64.

Attention!
Only the lessor can include delivery and installation costs into the initial cost of the fixed asset. The lessee does not have such a right.

Everything would be fine, but officials do not allow writing off these expenses at a time. They require that they be expensed gradually over the term of the lease agreement. Use this approach if conflicts are of no use to you.

If you are ready to argue, including in court, then here is an argument in your defense. Other expenses associated with payments for work performed are written off immediately - on the last day of the reporting (tax) period or on the date of receipt of settlement documents. This is directly provided for by subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation. And the “principle of uniformity” is mentioned in the code only in relation to a specific situation - when, under the terms of the contract, payment is received over more than one reporting period, but there is no stage-by-stage delivery of goods (work, services).

The main thing to remember is:

1. Controllers require that even those expenses that the Tax Code of the Russian Federation directly classifies as other expenses be included in the initial cost.

2. Expenses for preparing an object for operation increase its initial cost, provided that they were incurred before commissioning.

Let us turn first of all to the Federal Law of February 25, 1999 N 39-FZ “On investment activities in the Russian Federation carried out in the form of capital investments” (hereinafter referred to as Law N 39-FZ). Capital investments on the basis of Art. 1 of the said Law recognizes investments in fixed capital (fixed assets), including costs for new construction, expansion, reconstruction and technical re-equipment of existing enterprises, acquisition of machinery, equipment, tools, inventory, design and survey work and other costs.

Subjects of investment activities in accordance with Art. 4 of Law N 39-FZ are investors, customers and contractors. Investors finance capital construction, customers implement investment projects, contractors are persons performing work under a contract concluded with customers in accordance with the norms of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation). A subject of investment activity has the right to combine the functions of two or more entities, unless otherwise established by an agreement and (or) government contract concluded between them.

The investor's costs for carrying out capital construction in the form of new construction in accordance with clause 1.2 of the Regulations on accounting for long-term investments, approved by Letter of the Ministry of Finance of Russia dated December 30, 1993 N 160 (hereinafter referred to as Regulation N 160), represent long-term investments. Accounting for long-term investments is carried out, among other things, for the purpose of correctly determining and reflecting the inventory value of fixed assets put into operation.

As established by clauses 2.1 and 2.3 of Regulation No. 160, long-term investments are accounted for based on actual expenses. Accounting is maintained on account 08 "Investments in non-current assets" subaccount 08-3 "Construction of fixed assets", provided for these purposes by the Chart of Accounts for accounting financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

In particular, subaccount 08-3 “Construction of fixed assets” takes into account the costs of constructing buildings and structures provided for in estimates, financial estimates and title lists for capital construction (regardless of whether the construction is carried out by contract or in-house).

grouped according to the technological cost structure determined by the estimate documentation. It is recommended to keep records using the following cost structure:

Construction works;

Equipment installation work;

Purchase of equipment handed over for installation;

Purchase of equipment that does not require installation; tools and equipment; equipment that requires installation, but is intended for permanent supply;

For other capital costs;

For expenses that do not increase the cost of fixed assets.

So, all the investor’s costs for capital construction are initially taken into account in account 08 “Investments in non-current assets”. Let's take a closer look at what these costs consist of.

Development of design and estimate documentation

According to Art. 48 of the Town Planning Code of the Russian Federation dated December 29, 2004 N 190-FZ (hereinafter referred to as the Civil Code of the Russian Federation), design documentation is documentation containing materials in text form and in the form of maps (diagrams) and defining architectural, functional-technological, structural and engineering -technical solutions for ensuring the construction, reconstruction of capital construction projects, their major repairs.

As a rule, the development of design and estimate documentation is carried out by specialized organizations on the basis of a contract. When concluding an agreement with a design organization, you should be guided by Chap. 37 "Contract" of the Civil Code of the Russian Federation. Types of work on the preparation of project documentation that have an impact on the safety of capital construction projects must be performed only by persons who have certificates of admission to such types of work issued by a self-regulatory organization (clauses 4 and 5 of Article 48 of the Civil Code of the Russian Federation).

Project documentation approved by the developer or customer. If the design documentation is subject to state examination, it is approved only if there is a positive conclusion from the state examination of the design documentation (clause 15 of article 48 of the Civil Code of the Russian Federation).

The state examination of project documentation is carried out on a paid basis. In accordance with clauses 57, 59 and 60 of the “Procedure for organizing and conducting state examination of design documentation and engineering survey results”, approved by Decree of the Government of the Russian Federation of March 5, 2007 N 145, the examination is carried out at the expense of the customer, developer or a person authorized by one of them who applied for an examination. Please note that payment for examination services is made regardless of its results.

When calculating the amount of the fee for conducting the examination, the amount of value added tax is taken into account, unless otherwise established by the legislation of the Russian Federation.

As stated in the Resolution of the Federal Antimonopoly Service of the Ural District dated February 26, 2007 N F09-866/07-C3, documentation costs are in the nature of long-term investments, increase the book value of objects and, in accordance with the provisions of the accounting legislation, are accounted for in account 08 “Investments in fixed assets". In the future, these funds are subject to write-off for production costs through depreciation charges.

The cost of developing design estimates is part of the costs of constructing facilities, and the acceptance of the results of completed work is reflected in the debit of account 08 “Investments in non-current assets” in the corresponding subaccount and the credit of account 60 “Settlements with suppliers and contractors”.

Example (numbers are conditional). An organization planning the construction of an office building has entered into an agreement with a specialized organization to develop design and estimate documentation. The cost of work under the contract is 200,600 rubles. (including VAT - 30,600 rubles). Upon completion of the work, the parties to the contract signed a certificate of completion and the work was accepted for accounting.

The following entries will be made in the accounting records of the investor organization:

RUB 200,600 - reflects the cost of developing design and estimate documentation;

Debit 19 “Value added tax” Credit 60 “Settlements with suppliers and contractors”

RUB 30,600 - reflects the amount of VAT presented by the supplier;

Debit 68 “Calculations for taxes and fees”, subaccount “VAT”, Credit 19 “Value added tax”

RUB 30,600 - the amount of VAT presented by the supplier is accepted for deduction;

RUB 200,600 - the debt for the work performed on the development of design and estimate documentation was repaid.

A few words should be said about the estimated cost. Estimated cost is the basis for determining capital investments, financing construction, forming contract prices for construction products, paying for completed contract work (construction and installation, repair and construction, and others), paying for the costs of purchasing equipment and delivering it to construction, as well as reimbursement of other costs at the expense of funds provided for in the consolidated estimate.

The given definition of the estimated cost of construction is contained in the Methodology for determining the cost of construction products on the territory of the Russian Federation MDS 81-35.2004, approved by Resolution of the State Construction Committee of Russia dated March 5, 2004 N 15/1 (hereinafter referred to as Methodology 81-35.2004). Methodology 81-35.2004 combines general provisions for drawing up estimate documentation and determining the estimated cost of construction, performing repair, installation and commissioning work at all stages of developing pre-project and design documentation, forming contract prices for construction products and making payments for work performed.

The current system of pricing and estimate regulation in construction includes state estimate standards and other estimate regulatory documents necessary to determine the estimated cost of construction. Estimated standards are a generalized name for a set of estimated standards, rates and prices, combined into separate collections.

The estimated cost of construction may include the cost of construction work, the cost of installation of equipment (installation work), the cost of purchasing (manufacturing) equipment, furniture and inventory, and other costs.

Consolidated construction cost estimates are considered as documents defining the estimated limit of funds required for the complete completion of the construction of all objects provided for by the project. The consolidated estimate of the cost of construction, approved in the prescribed manner, serves as the basis for determining the capital investment limit and opening construction financing. The consolidated estimate is drawn up for the entire construction, regardless of the number of general contracting construction and installation organizations participating in it.

Resolution of the State Construction Committee of Russia dated February 28, 2001 N 15 approved the Guidelines for determining the amount of estimated profit in construction (hereinafter referred to as the Guidelines), which define the principles and procedure for calculating the amount of estimated profit when forming the estimated cost of construction. The guidelines are used to determine the initial (starting) price of construction products when developing tender documentation for holding competitions for the placement of contracts for the performance of works and the provision of services in construction and contract prices for construction products established on the basis of negotiations with contractors.

The provisions given in the Guidelines are mandatory for all enterprises and organizations, regardless of affiliation and form of ownership, carrying out capital construction at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation, government loans received under state guarantees, and other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.

For construction projects financed from the own funds of organizations and individuals, the provisions of the Guidelines are advisory in nature. Also, these provisions apply to work performed in an economic way, to capital repairs of buildings and structures by industry.

Settlement costs

Often, for the construction of new buildings, structures, structures, territories are allocated on which any objects are located, including residential buildings, recognized as unsafe in the manner established by the Government of the Russian Federation, which in order to implement the investment project require demolition and, accordingly, resettlement citizens living in them. Investors pay monetary compensation to such citizens or purchase housing.

Clause 1 of Art. 32 of the Housing Code of the Russian Federation dated December 29, 2004 N 188-FZ (hereinafter referred to as the Housing Code of the Russian Federation) stipulates that residential premises can be seized from the owner through redemption in connection with the seizure of the corresponding land plot for state or municipal needs.

In accordance with paragraphs 6 and 7 of Art. 32 of the Housing Code of the Russian Federation, the redemption price of residential premises, terms and other conditions of redemption are determined by agreement with the owner of the residential premises. The redemption price includes the market value of the residential premises, as well as all losses caused to the owner by the seizure of the premises.

If, in relation to the territory on which an apartment building is located, recognized as unsafe and subject to demolition or reconstruction, a decision is made to develop the built-up area in accordance with the legislation of the Russian Federation on urban planning activities, the body that made the decision to recognize such a house as unsafe is obliged to submit owners of premises in the specified house are required to demolish or reconstruct it.

Under an agreement on the development of a built-up area, a person who has entered into an agreement with a local government body, guided by paragraphs. 5 paragraph 3 art. 46.2 of the Civil Code of the Russian Federation, is obliged to pay the redemption price for residential premises seized on the basis of a decision of a local government body in apartment buildings recognized as unsafe and subject to demolition and located in a built-up area.

By agreement with the owner on the basis of clause 8 of Art. 32 of the Housing Code of the Russian Federation, he may be provided with another residential premises in exchange for the seized residential premises, with its value included in the redemption price.

In accordance with clause 4.78 of Methodology 81-35.2004 in Ch. 1 “Preparation of the construction site” includes funds for work and costs associated with the allocation and development of the developed territory. These works and costs include, in particular, the liberation of the construction site from existing buildings, forest plantations, industrial dumps and other disturbing objects, the relocation of residents from demolished houses, the transfer and reconstruction of utility networks, communications, structures, paths and roads and other expenses . Thus, construction costs, determined by the consolidated estimate of construction costs, also include the costs of relocating residents from demolished houses.

The costs of relocating residents, including paying the redemption price of seized residential premises or purchasing new housing for them, are included in the actual cost of the property under construction. Until the completion of construction work, resettlement costs recorded on account 08 “Investments in non-current assets” will constitute construction in progress and taken into account as other capital costs, which follows from clause 3.1.1 of Regulation No. 160.

The procedure for reflection in accounting resettlement costs will depend on How will settlements be made with residents of demolished houses?. If, in order to resettle residents, the investor purchases apartments and registers ownership of them directly to the resettled persons, this may be reflected in the investor’s accounting records by correspondence in the debit of subaccount 08-3 “Construction of fixed assets” and the credit of account 60 “Settlements with suppliers and contractors.”

If an investor acquires ownership of apartments for the purpose of further resettlement of residents of demolished houses, then the accounting procedure will be different. In Letter of the Ministry of Finance of Russia dated September 25, 2007 N 03-05-06-01/104 it is noted that assets intended for subsequent resale (movable and immovable property) are taken into account in accounting as goods, and not as part of fixed assets, then is on account 41 “Goods”. In accordance with clauses 5 and 6 of the Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by Order of the Ministry of Finance of Russia dated June 9, 2001 N 44n, apartments purchased for the resettlement of residents must be accepted for accounting at actual cost. Actual costs include, in particular, amounts paid in accordance with the contract to the seller.

Example (numbers are conditional). To implement an investment project, an investor purchased apartments to resettle residents from a demolished building. The cost of the purchased apartments was 38,000,000 rubles. By agreement with residents, the redemption value of housing is determined as the purchase price of apartments purchased for resettlement. Apartments purchased for the resettlement of residents are initially accounted for by the investor in account 41 “Goods” with the subsequent registration of ownership of these apartments in the hands of the residents.

Debit 60 “Settlements with suppliers and contractors” Credit 51 “Settlement accounts”

38,000,000 rub. - payment has been made for the purchased apartments;

Debit 41 “Goods” Credit 60 “Settlements with suppliers and contractors”

38,000,000 rub. - apartments purchased for the resettlement of residents are accepted for accounting;

Debit 62 “Settlements with buyers and customers” Credit 90-1 “Revenue”

38,000,000 rub. - revenue from the sale of apartments purchased for resettlement is reflected;

Debit 90-2 “Cost of sales” Credit 41 “Goods”

38,000,000 rub. - the cost of apartments purchased for resettlement has been written off;

Debit 60 “Settlements with suppliers and contractors” Credit 62 “Settlements with buyers and customers”

38,000,000 rub. - the cost of apartments purchased for the resettlement of residents is offset against the redemption price of housing;

Debit 08-3 "Construction of fixed assets" Credit 60 "Settlements with suppliers and contractors"

38,000,000 rub. - the redemption price of housing is included with the initial cost of a standing fixed asset.

Encumbrance costs

Often, the terms of investment contracts include conditions that the investor, in addition to the construction of the facilities provided for in the investment agreement, is obliged to finance additional social and utility infrastructure facilities, as well as utility networks for the needs of state or municipal authorities, which are in charge of the land plots alienated for construction .

Investor's encumbrances- these are additional measures not included in the general case of design and construction, necessary for the creation and operation of the facility, carried out at the expense of the investor. This definition of the investor's encumbrances is given by the Moscow Government Decree of November 7, 2006 N 882-PP "On approval of the Methodology for determining the estimated amount of payment to the city of Moscow by the investor when implementing investment projects for the construction and reconstruction of residential facilities on the territory of the city of Moscow."

As a rule, encumbrances arise in connection with obtaining rights to the land plot on which construction is planned, as well as obtaining permission to construct the facility.

The issue of accounting for amounts encumbered by investors with money, unfortunately, has not been resolved to date. But since at the moment employees of the Ministry of Finance of Russia are of the opinion that amounts of monetary encumbrances for profit tax purposes should be taken into account as expenses forming the initial cost of fixed assets, it can be assumed that in accounting such encumbrances should be taken into account in the same order and qualified as "other costs directly related to the construction of fixed assets."

Then, to reflect monetary encumbrances in the investor’s accounting, the following should be drawn up: invoice correspondence:

Debit 76 “Settlements with various debtors and creditors” Credit 51 “Settlement accounts” - payment is transferred under an investment agreement for the financing of social and communal infrastructure, utility networks for the needs of state or municipal authorities;

Debit 08-3 “Construction of fixed assets” Credit 76 “Settlements with various debtors and creditors” - additional expenses under the investment agreement are included in the cost of the construction project.

Accounting for completed construction

Completed construction in accordance with Regulation No. 160 includes objects accepted for operation, the acceptance of which is formalized in the prescribed manner.

Completed buildings and structures, the acceptance of which is formalized in the prescribed manner, are included in the fixed assets, which follows from clause 3.2.2 of Regulation No. 160. The basis for enrollment is the “Acceptance and Transfer Certificate of Fixed Assets”.

The rules for the formation of information about the organization's fixed assets in accounting are established by the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (hereinafter referred to as PBU 6/01).

When generating information about fixed assets, organizations, in addition to PBU 6/01, should be guided by the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n (hereinafter referred to as Guidelines N 91n).

Paragraph 7 of Methodological Instructions No. 91n establishes that operations involving the movement of fixed assets are documented in primary accounting documents. Unified primary documents for accounting of fixed assets, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 (hereinafter referred to as Resolution No. 7), can be used as primary accounting documents.

To document the receipt of a construction project, a Certificate of Acceptance and Transfer of a Building (Structure) is drawn up (Form N OS-1a).

Accounting for investment investments is carried out by the investor on account 76 “Settlements with various debtors and creditors”. Receipt of the construction project from the customer (contractor) should be reflected in the following records:

Debit 08 Investments in non-current assets" Credit 76 "Settlements with various debtors and creditors" - for the actual cost of the object;

Debit 19 “Value added tax on purchased assets” Credit 76 “Settlements with various debtors and creditors” - for the amount of VAT transferred by the customer.

According to clause 52 of Methodological Instructions No. 91n, real estate objects for which capital investments have been completed, the corresponding primary accounting documents for acceptance and transfer have been drawn up, the documents have been submitted for state registration and are actually in use are allowed to be accepted for accounting as fixed assets with allocation in a separate sub-account to the fixed assets account.

As the Federal Antimonopoly Service of the Volga District indicated in the Resolution of March 22, 2010 in case No. A65-149/2009, a real estate object has all the signs of a fixed asset established by clause 4 of PBU 6/01, if the capital construction object, the initial cost of which was formed on the date of transfer of documents for state registration of property rights, it was transferred under the acceptance certificate for operation and the organization actually conducts economic activities at the facility.

The investor will reflect the acceptance of an object, completed construction, for accounting as part of a fixed asset object as a debit to account 01 “Fixed Assets” in correspondence with a credit to account 08 “Investments in non-current assets” in the amount of actual costs for the construction of the object.

If objects, according to a construction contract, are put into operation in parts, then, in accordance with clause 3.2.3 of Regulation No. 160, fixed assets are credited with the cost of the part of the object put into operation, the acceptance of which is formalized in the prescribed manner, based on the amount of costs actually incurred for this object, in the share related to its input part, determined in proportion to the ratio of the contractual value of the input part of the object to the total contract value of this object.

Lidia Merkutova answers, expert

The answer to the question depends on how the electrical cable is laid.

Electrical lighting wiring is included in buildings starting from the lead-in box or cable terminations (including the box and sleeves) or grommets (including the grommets themselves).

If this network is before the entrance box, then it will be a separate fixed asset object.

Moreover, it does not matter exactly how the cable will be laid - the first or second way.

Natalia Guseva, Director of the Center for Education and Internal Control of the Institute of Additional Professional Education "International Financial Center", State Advisor of the Russian Federation, 2nd class, Ph.D. n.

Stanislava Bychkova, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia

Is it necessary to include in accounting the main means of communication to the building?

Include communications within the building as part of that building. And communications in external extensions will be separate objects of fixed assets.

The heating system, internal water supply network, gas pipeline, sewerage system that run inside the building will not be separate fixed assets. This is directly stated in paragraph 45 of the Instructions to the Unified Chart of Accounts No. 157n.

As for communications in external extensions to the building, consider them as separate objects of fixed assets. After all, they have independent economic significance. For example:

• buildings of transformer substations - OKOF code - 210.00.11.10.730;
• heating boiler and heating-industrial buildings - code according to OKOF - 210.00.11.10.791;
• electrical distribution point - OKOF code - 220.41.20.20.301.

The costs of contracts for the maintenance of communications should be reflected:

• under subarticle KOSGU 223 “Utilities”, if the utility tariff includes the cost of utilities;
• under subarticle KOSGU 225 “Works, services for property maintenance”, if you enter into separate agreements with public utilities.

2. Order of Rosstandart dated December 12, 2014 No. 2018-st “On the adoption and implementation of the All-Russian Classification of Fixed Assets (OKOF) OK 013-2014 (SNS 2008) (as amended on November 10, 2015)”

Buildings include communications inside buildings necessary for their operation, such as: a heating system, including a boiler installation for heating (if the latter is located in the building itself); internal water supply, gas and sewerage networks with all devices and equipment; internal network of power and lighting electrical wiring with all lighting fixtures, internal telephone and alarm networks, ventilation devices for general sanitary purposes, lifts and elevators.

Boiler installations built into buildings (boiler rooms, heating points), including their equipment as accessories, also belong to buildings. Fixed assets of free-standing boiler houses are accounted for in the appropriate groups.

Water, gas and heat-conducting devices, as well as drainage devices, are included in buildings, starting from the inlet valve or tee near the buildings, or from the nearest inspection well, depending on the location of the connection of the supply pipeline.

Electrical lighting wiring and internal telephone and alarm networks are included in buildings, starting from the entrance box or cable terminations (including the box and couplings) or grommets (including the grommets themselves).

Foundations for all kinds of objects, such as boilers, generators, machine tools, machines, apparatus and others located inside buildings, are not included in the building, except for the foundations of large-sized equipment. The foundations of these objects are part of the objects installed on them; the foundations of large-sized equipment, constructed simultaneously with the construction of the building, are part of the building. They, like a number of other specialized engineering and construction structures, are integral parts of the buildings themselves.

Article 1. Basic concepts used in this Code

For the purposes of this Code, the following basic concepts are used:

10) capital construction facility - a building, structure, structure, objects whose construction has not been completed (hereinafter referred to as unfinished construction objects), with the exception of temporary buildings, kiosks, sheds and other similar structures;

1. Town Planning Code of the Russian Federation

1. Civil Code of the Russian Federation. Part one (with comments)

Article 130. Immovable and movable things

1. Immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects.
Immovable property also includes aircraft, sea vessels and inland navigation vessels subject to state registration. The law may classify other property as immovable property.
Real estate includes residential and non-residential premises, as well as parts of buildings or structures intended to accommodate vehicles (car spaces), if the boundaries of such premises, parts of buildings or structures are described in the manner established by the legislation on state cadastral registration.

2. Things not related to real estate, including money and securities, are recognized as movable property. Registration of rights to movable things is not required, except in cases specified in the law.

5. Resolution of the Federal Antimonopoly Service of the Central District dated 02/03/2012 in case No. A48-1872/2011

In accordance with Art. 130 of the Civil Code of the Russian Federation, immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects .

By virtue of the provisions of Art. Art. 273, 552 of the Civil Code of the Russian Federation and Art. 35 of the Land Code of the Russian Federation, when transferring ownership of real estate, the rights to the land plot occupied by such real estate and necessary for its use are transferred.

Based on the meaning of these norms, a real estate property closely connected with land must meet the following criteria:

The object has useful properties that can be used regardless of the land on which it is located;

Possession of an object with useful properties that can be used independently of other buildings, structures, and other real estate objects located on a common land plot in the entrepreneurial or other economic activities of the owner of such a property complex;

The impossibility of moving an object without disproportionate damage to its purpose.

Covering (paving) made of concrete, asphalt, crushed stone and other hard materials provides a clean, smooth and hard surface, but does not have independent useful properties, but only improves the useful properties of the land on which it is located.

A covering (site) that improves the properties of a land plot is usually used in conjunction with buildings, structures or structures, complementing their useful properties when carrying out business and other economic activities of the owner of buildings and structures. In this case, the hard surface (platform) is of auxiliary, and not primary importance in relation to the rest of the real estate included in such a property complex.

Taking into account these criteria, the court of two instances rightfully came to the conclusion that the asphalt site is not a real estate property.

6. From the article

Income and expenses

The procedure for accounting for buildings and communications has been changed

Vladimir ZAKHARYIN, expert on budget accounting and taxation, Ph.D. n.

The main thing in the article

1. In the updated Instruction No. 157n, a norm has appeared that removes a number of issues regarding the accounting of buildings
2. Accountants who accounted for property according to the old rules will have to make accounting corrections
3. According to the new procedure, the elevator should be taken into account as part of the building. However, it can also be a separate inventory item. Find out the accounting features when renting a building

There are fewer ambiguities in the accounting procedure for buildings

There are complex issues in asset accounting. In particular, the accumulation of capital investments may extend over time. Fixed assets are subject to depreciation, they can be repaired, modernized, or transferred to financially responsible persons.

In addition, it is not always possible to clearly determine under which article (subarticle) of the KOSGU certain investments should be reflected. For example, under subarticle 226 “Other works, services” of KOSGU, they take into account the costs of installation, expansion, bringing it into serviceability, as well as the modernization of unified functioning systems. These include security and fire alarms, local area networks, and video surveillance systems. But at the same time, the cost of fixed assets supplied by the contractor for the purpose of modernization must be reflected in accordance with Article 310 “Increase in the cost of fixed assets” of KOSGU (Instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n; hereinafter referred to as Instructions No. 65n).

Table. The procedure for recording communications inside the building

Terminal devices, devices, measuring and control devices
Means of transformation, acceptance, transmission and storage of information
Computer and office equipment
Means of visual and acoustic display of information
Theater and stage equipment

On a note

Individual fixed assets include devices (devices and devices) included in systems that have a useful life of more than 12 months and perform independent functions

There were no clarifications on this norm until the Russian Ministry of Finance issued order No. 124n dated August 6, 2015. He made adjustments to paragraph 45 of Instruction No. 157n and clarified the procedure for accounting for communications inside the building necessary for its operation (see table). If we consider, for example, a security alarm system, then the internal cable network is now part of the building, but devices such as an audible siren, monitor, and network control panel should be taken into account separately.

Accounting is new, but the questions are old

In connection with the changes made, the accountant most often has two questions.

What to do with previously purchased objects?

Let's look at an example when internal systems were taken into account as a single inventory item. Their cost was included in the cost of the building along with installation costs.

If the systems were accepted for accounting after July 1, 2013 (after the entry into force of Instructions No. 65n), this is an accounting error. It needs to be fixed. The procedure is established by paragraph 18 of Instruction No. 157n. If fixed assets were accepted for accounting before the introduction of Instructions No. 65n (for example, the object was registered in 2009), there is no need to make corrections to the accounting.

Important to remember!

Paragraph 27 of Instruction No. 157n allows for the dismantling of fixed assets, but does not contain clear instructions on the conditions under which it should be carried out

What to do if the contractor has not allocated the cost of the devices?

Sometimes the contractor does not specify the cost of the devices in the accompanying documents. In this situation, the most rational way out is to request an explanation of their cost from the contractor.

If this is not possible, the initial cost of the objects should be determined by a permanent commission on the receipt and disposal of non-financial assets (clause 25 of Instruction No. 157n). It can use official statistical information on price levels, as well as information on prices for similar property from manufacturing organizations.

Elevator can be taken into account separately

Elevators and lifts cannot perform independent functions separately from the building. According to OKOF, they are part of the building. And yet there is reason to take them into account as separate inventory objects.

Advice

Before making any improvements to your rental property, review the terms of your lease agreement. It may contain special rules

If a structurally articulated object consists of several parts - fixed assets with different useful lives, each of them is taken into account as an independent object (paragraph 2, paragraph 45 of Instruction No. 157n). This rule is applicable in this case. Indeed, during the period of operation of a building (a structurally articulated object), elevators (individual parts) are changed several times. And in the Classification (approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1), elevators are allocated to separate positions. These are codes 14 2915261-14 2915267 OKOF. This means that their shelf life is different.

A special procedure applies when the elevator is installed in a rented building. In accordance with paragraph 42 of Instruction No. 157n, the lessee takes into account investments in separable or inseparable improvements of leased objects as part of its fixed assets in the amount of expenses incurred. Paragraphs 1 and 2 of Article 623 of the Civil Code of the Russian Federation state that separable improvements to the leased property made by the tenant are his property.

During the construction of several objects, which will be leased after completion of construction, the organization combines the functions of an investor, a customer and a developer. Are general business expenses (in particular, salaries of management personnel (director, accountant), management expenses (communication services, office rent)) taken into account when forming the initial cost of a construction project in the period when the organization is only constructing objects and does not carry out other types of activities, and in a period when the construction of some objects continues, while others have already been built and are being rented out?

Investment activity in the Russian Federation is regulated by Federal Law No. 39-FZ of February 25, 1999 (hereinafter referred to as Law No. 39-FZ) and the RSFSR Law No. 1488-1 of June 26, 1991 (to the extent that does not contradict Law No. 39-FZ).

According to Art. 1 of Law N 39-FZ capital investments are investments in fixed capital (fixed assets), including costs for new construction.

The subjects of investment activities carried out in the form of capital investments are, among other things, investors and customers (Article 4 of Law No. 39-FZ).

Law No. 39-FZ does not contain the concept of “developer”. The concept of this subject of investment activity is given in paragraph 16 of Art. 1 of the Town Planning Code of the Russian Federation.

Clause 6 of Art. 4 of Law No. 39-FZ provides that a subject of investment activity has the right to combine the functions of two or more entities, unless otherwise established by an agreement and (or) government contract concluded between them.

In this case, the organization combines the functions of investor, customer and developer.

Formation of the initial cost of the construction project

When forming the initial cost of the object under construction, the organization should be guided by:

• PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01);
• Regulations on accounting of long-term investments, approved by letter of the Ministry of Finance of the Russian Federation dated December 30, 1993 N 160 (hereinafter referred to as Regulation N 160) (applied to the extent that does not contradict later regulatory documents on accounting - see letter of the Ministry of Finance of the Russian Federation dated November 15, 2002 N 16- 00-14/445);
• Methodology for determining the cost of construction products on the territory of the Russian Federation (MDS 81-35.2004), approved by Decree of the State Construction Committee of Russia dated 03/05/2004 N 15/1 (hereinafter referred to as the Methodology).

According to clause 2.1 of Regulation No. 160, accounting for long-term investments is carried out based on actual expenses for the construction as a whole and for individual objects (buildings, structures, etc.) included in it. Accounting for long-term investments is kept in the “Capital Investments” account (clause 2.3 of Regulations No. 160).

The generated initial cost of fixed 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 account 01 “Fixed assets” (Instructions for the use of the chart of accounts for accounting financial and economic activities of organizations, approved by order Ministry of Finance of Russia dated October 31, 2000 N 94n).

If the conditions listed in clause 4 of PBU 6/01 “Accounting for Fixed Assets” (hereinafter referred to as PBU 6/01) are simultaneously met, the asset is accepted by the organization for accounting as fixed assets.

According to clause 7 of PBU 6/01, fixed assets are accepted for accounting at their original cost. Based on clause 8 of PBU 6/01, the initial cost of fixed assets acquired for a fee is recognized as the amount of the organization’s actual costs for acquisition, construction and production, excluding VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

General business expenses and other similar expenses are not included in the actual costs of acquisition, construction or production of fixed assets, except when they are directly related to the acquisition, construction or production of fixed assets.

Thus, the capital investments that subsequently form the cost of fixed assets should reflect costs that are directly related to the construction of a specific fixed asset, which can be determined, calculated and taken into account before the start of construction when preparing estimate documentation.

Accounting for general business expenses during the period when only construction of facilities is carried out

Current legislation establishes an open list of expenses to be included in the cost of a capital construction project. However, the criterion for including expenses, including general business expenses, in the cost of an asset is a direct connection with the acquisition, construction and production of such an asset. Otherwise, such expenses are included in the operating expenses of the organization.

Thus, in accordance with Chapter 10 of the Recommended List of the Main Types of Other Work and Costs Included in the Consolidated Estimated Calculation of Construction Costs (Appendix No. 8 of the Methodology), funds for the maintenance of the customer-developer are included in the specified calculation of construction costs. Clause 1.4 of Regulation No. 160, applied in conjunction with PBU 6/01, expressly stipulates that maintenance costs for developers are made from funds intended to finance capital construction and are included in the inventory value of commissioned facilities.

In the situation under consideration, in certain reporting periods the organization carries out exclusively construction activities. Financing of construction, including the maintenance of the directorate and other general expenses, is carried out at the expense of its own (and possibly borrowed) funds and therefore it is lawful to state that the organization has the right to include general expenses in the inventory value of the facility being put into operation.

That is, in a situation where the organization does not carry out other types of activities during the construction of objects, general business expenses can be included in the initial cost of the object if they are directly related to construction.

As stated in clause 5.1.1 of Regulation No. 160, the inventory value of buildings and structures consists of the costs of construction work and other capital costs attributable to them. Other capital costs are included in the inventory value of objects for their intended purpose. If they relate to several objects, their cost is distributed in proportion to the contractual cost of the objects put into operation.

Since in the situation under consideration the organization is constructing facilities for its own use (there is no contractual cost), in our opinion, the costs between them can be distributed in proportion to the estimated cost of construction.

At the same time, the list of costs that form the cost of the object must be fixed in the accounting policy of the company.

It should be noted that specialists from the Ministry of Finance of Russia also indicate that the customer-developer implementing an investment project for the capital construction of a production facility, in accounting, general business expenses, if these expenses are directly related to the upcoming construction of a specific production facility and are provided for in the consolidated estimates of the production facility object, has the right to be included as part of other capital costs that form the initial cost of the object under construction (letter of the Ministry of Finance of Russia dated February 17, 2004 N 16-00-14/36).

If in the situation under consideration the estimate documentation did not provide for the procedure for including general business expenses in capital costs, then we believe that the organization can establish the procedure for accounting for these expenses in the initial cost of the object under construction in its accounting policy for accounting purposes.

Accounting for general business expenses during the period when construction of facilities is underway and leasing activities are carried out

If the enterprise, which is the customer-developer, is also engaged in other types of activities, then we believe that in this case the costs of maintaining the administration, taken into account in account 26 “General business expenses,” should be distributed between other activities and the construction of facilities.

Considering that regulatory legal acts on accounting do not provide for the procedure for distributing general business expenses for the purpose of including them in the initial cost of fixed assets built for their own needs, in our opinion, when distributing these general business expenses in accounting, an organization can use any economically sound distribution method , having provided for it in the accounting policy for accounting purposes.

In particular, general business expenses can be distributed in proportion to direct costs or another method chosen in the accounting policy.

When distributing them further between individual construction projects, as indicated above, the estimated cost of construction can be taken as the distribution base.

Tax accounting of general business expenses

In accordance with paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of a fixed asset is defined as the sum of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use, excluding VAT and excise taxes, except in cases provided for by the Tax Code of the Russian Federation. Chapter 25 of the Tax Code of the Russian Federation does not specify the procedure for accounting for general business expenses for organizations involved in construction. The Tax Code of the Russian Federation also makes no mention of the possibility or necessity of capitalizing such expenses. At the same time, paragraph 5 of Art. 270 of the Tax Code of the Russian Federation establishes that when determining the tax base for income tax, expenses for the acquisition and (or) creation of depreciable property are not taken into account without indicating whether these are indirect or direct expenses.

The Ministry of Finance of Russia in letter dated 03/02/2006 N 03-03-04/1/178 indicated that general business and other similar expenses are not included in the actual costs of acquisition, construction or production of fixed assets, except in cases where they are directly related to their acquisition , construction or manufacturing. Consequently, if an organization is constructing for its own needs, then the costs of maintaining the management of the object under construction can be taken into account when forming the initial cost of the fixed asset object. In this case, the procedure for recognizing expenses is similar to the procedure for recognizing general business expenses in accounting.

At the same time, there is a position according to which the opinion is expressed that if tax legislation defines any costs as an independent type of expense, then such costs are recognized as expenses of the reporting (tax) period and are not included in the initial cost of the fixed asset. If we adhere to this position, then general business expenses should be classified as indirect expenses and recognized in the reporting period in which they were incurred (clause 1 of Article 272 of the Tax Code of the Russian Federation, clauses 1, 2 of Article 318 of the Tax Code of the Russian Federation).

According to paragraph 4 of Art. 252 of the Tax Code of the Russian Federation, if some expenses can be assigned to several groups of expenses with equal grounds, the taxpayer has the right to independently determine which group he will assign such expenses to.

Therefore, the organization has the right to independently choose the procedure for accounting for general business expenses incurred during the construction of the building, approving it in the accounting policy for the purposes of calculating income tax.