Postings for repair and modernization of OS. Accounting info Modernization of fixed assets in 1C 8.3 postings

As you know, the fixed assets at the disposal of an enterprise, like everything else in the world, are subject to wear and tear and obsolescence. Accordingly, for their effective operation, periodic and/or repairs are required.

Let's consider the reflection of the modernization process in the 1C Accounting program version 8.2. Traditionally, we will conduct the review in the Ukrainian configuration.

There is nothing stunningly difficult about carrying out modernization in the 1C program.

However, to perform it correctly, it is necessary to understand the differences in the modernization and repair processes. As the letter of the Ministry of Finance and the State Treasury of Ukraine dated July 31, 2006 No. 3.4-08/1342-7137 says, “(OS) is a set of works that involves changing the technical and operational (passport) qualities (characteristics, properties) of non-current assets in order to increase their technical and economic level.” The concept of repair is defined as “a complex of repair and construction work that provides for the systematic and timely maintenance of performance qualities and the prevention of premature wear of structures and engineering equipment” in the clarification of the State Construction Committee of Ukraine dated April 30, 2003 No. 7/7-401.

Let's highlight the basics for accounting. Modernization costs are borne by Group 15 accounts and increase the initial cost of the fixed asset. Repair costs are accounted for in account 235 and are included in the expenses of the current period.

Let's modernize a hypothetical machine.

First, we will fill out the document for receipt of services. To do this, open the “OS” function panel tab and open the “Receipt of goods and services” journal.

In the journal, we create a new document by clicking on the “+Add” button and fill out the header of this new document in the same way as we discussed in the above. After filling in the date of repair, the counterparty, and indicating the operation - “equipment”, we will go to the “Services” tab.

Here, by clicking on the “+” button, we will create a new line and fill in the nomenclature and the amount of modernization, and also fill in the remaining columns of the tabular part of the document. We indicate modernization account 1522, check the type of analytics (construction objects, cost items), indicate subconto1 (modernization of machines), subconto2 (modernization of equipment), etc. In the form of nomenclature, we will select a previously prepared service for modernizing a milling machine.

After checking all entered data, we submit the document.

Next we move on to modernization itself. To do this, open the “OS Modernization and Repair” magazine, which we find on the same tab of the “OS” function panel. In the Journal, with the usual movement of clicking on the “+Add” button, we create a new document and also fill in the header details. We choose the type of improvement - modernization. For our case, it is modernization, this is exactly the point that was discussed at the beginning of the article with the introduction of the definitions of modernization and repair. Next, the event (modernized), be sure to indicate the construction object from which the modernization is written off (indicated in the previous document). After that, go to the “Accounting and Tax Accounting” tab.

On this tab, we check that the invoice (1522) is correct and click the “Calculate amounts” button, after which the program will automatically insert the total amounts spent on modernization into the appropriate fields. We will indicate the general method of reflecting expenses as indicated in the document for the receipt of modernization services. And go to the “Fixed Assets” tab.

Here we create a new line by clicking on the “+” button, after which we indicate the fixed asset to be upgraded.

Let’s check all the calculated and filled in data again and process the document. Depreciation will be calculated based on new data starting from the new month.

At this point, the consideration of the modernization process in 1C version 8.2 can be considered complete.

If you have any difficulties, we will definitely help.

You can discuss the operation and ask questions about it at

Quite often, every accountant has to deal with the calculation and display of such a business transaction as “repair and modernization of fixed assets.” This article describes the characteristics of these transactions, as well as all the necessary postings for them.

How to reflect repairs of fixed assets in postings

There are two main and important types of repairs: major and current. Repairs can be carried out using the funds of your organization or with the help of a hired company. When making repairs, you should take into account the estimate, work report, information about the repair itself, as well as the payment order.

Wiring when performing repairs:

Debit	Credit		Source documents
		repair service specialists	Statement
	69	UST accrued for payments to repair service specialists	Statement
		The use of material and components for OS repair is reflected	Invoice
		for repair of fixed assets.	Acceptance certificate Accounting certificate-calculation
		VAT is allocated in accordance with the Tax Code of other organizations.	Invoices

Postings for OS upgrades

Everyone knows that with long-term use, all operating systems wear out. Therefore, modernization is used to restore them. The modernization process is various works, at the end of which the technological or executive purpose of the objects has changed, and also if it becomes possible to operate this OS with an increased load.

Postings for upgrading the OS, for example upgrading a computer:

Debit	Credit	Contents of business transactions	Source documents
	01.	Share of depreciation written off	Accounting certificate-calculation
	01.	The residual price of retired parts in production has been written off.	Accounting certificate-calculation
		The costs of dismantling equipment, dismantling numerous structures and much more were written off	Accounting certificate-calculation

This article describes the method of reflecting an increase in the initial cost of fixed assets in 1C: Accounting 8. All operations related to modernization are considered, as well as its consequences (in particular, changes in the useful life of fixed assets, the procedure for calculating depreciation in tax and accounting). The second part of the article is devoted to reflecting the costs of modernization, completion and additional equipment of fixed assets when applying a simplified taxation system with the object of taxation “income reduced by the amount of expenses.”

Example 1

Construction objects

Collection of modernization costs

Rice. 1

• Construction objects: Computer;
• Expenditures: ;
• Construction methods: Contracting.

Rice. 2

• Construction objects: Computer;
• Expenditures: cost accounting item for modernization of fixed assets;
• Construction methods: Contracting.

Rice. 3

Scheme

...for tax accounting purposes

Modernization of OS when applying the general taxation regime

When reflecting transactions related to an increase in the initial cost of fixed assets and a change in their useful life in accounting, one should be guided by PBU 6/01 (approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n) and Methodological guidelines for accounting of fixed assets (approved. by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n), and when reflected in tax accounting - Chapter 25 of the Tax Code of the Russian Federation.

According to the rules established by the listed acts, changes in the initial cost of fixed assets at which they are accepted for accounting are allowed in the case of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets. At the same time, the costs of modernization and reconstruction may increase the initial cost of fixed assets of such an object if, as a result of modernization and reconstruction, the initially accepted standard performance indicators (useful life, power, quality of use, etc.) of such fixed assets are improved (increased). Similar rules are established for tax accounting.

The useful life in accounting must be revised if, as a result of reconstruction or modernization, there has been an improvement (increase) in the initially adopted standard indicators of the functioning of a fixed asset item. If the useful life of a fixed asset in accounting increases, it can also be increased for tax accounting purposes, but only within the limits established for the depreciation group in which such a fixed asset was previously included.

In the 1C: Accounting 8 program, the document “OS Modernization” is used to reflect the increase in the initial cost of fixed assets for accounting and tax accounting, as well as to change their useful life. Let's consider the method of reflecting an increase in the value of a fixed asset using an example.

Example 1

The organization purchased a computer in January 2008 worth 20,000 rubles, with a useful life of 60 months. Depreciation is calculated using the straight-line method in both accounting and tax accounting. In May of the same year, it was decided to increase the computer's RAM capacity. The amount of modernization expenses (both for accounting and tax purposes) amounted to 1,500 rubles. (excluding VAT). This amount was made up of the cost of the RAM module (1,200 rubles) and the cost of installing it in the computer system unit, performed by a specialist from a service company.
The useful life did not change as a result of modernization.

Construction objects

Before increasing the cost of a fixed asset, it is necessary to first collect the costs associated with its modernization at the construction site. To accumulate such costs, account 08.03 “Construction of fixed assets” is intended, which allows you to conduct analytics on construction projects, cost items and construction methods. In our case, we should create a construction object for which the costs of upgrading the computer will be collected. It is convenient to enter the name of the construction project the same as that of the fixed asset for which costs are accumulated. This will make it easier to find and increase the visibility of analytical information.

Collection of modernization costs

Goods purchased from third-party suppliers are registered using the document “Receipt of goods and services” with the transaction type “purchase, commission”. In our example, on the “Products” tab of this document, you should fill in information about the memory module being registered. Since the module is intended for equipment modernization, it can be taken into account on account 10.05 “Spare parts” (see Fig. 1).

Rice. 1

Services for installing a memory module can be reflected in the same document, on the “Services” tab.

In this case, the construction object accounting account should be specified as a cost account. In our example, this will be invoice 03.08 with the following analytics:

• Construction objects: Computer;
• Expenditures: cost accounting item for modernization of fixed assets;
• Construction methods: Contracting.

The cost of a registered memory module after its installation in the computer system unit should also be attributed to the “Computer” construction project. This can be done using the document “Request-invoice” (see Fig. 2).

Rice. 2

As a cost account, you need to specify the construction project accounting accounts with the corresponding analytics for accounting and tax accounting. In our example, this will be invoice 08.03 with the same analytics that were used when registering services for installing a memory module:

• Construction objects: Computer;
• Expenditures: cost accounting item for modernization of fixed assets;
• Construction methods: Contracting.

When posting the document, a posting will be made relating the cost of the memory module from the credit of account 10.05 to the debit of account 08.03. As a result, all costs for upgrading the computer will be collected in account 03/08.

Increase in initial cost

After the costs related to the modernization of a fixed asset are allocated to the construction site, you can fill out the “OS Modernization” document, with the help of which the amount of such costs will be transferred from the construction site to the fixed asset.

In the "Event" input field, you need to select an event that characterizes the modernization of a fixed asset. The selected event when posting a document is entered into the information register "Events with fixed assets". Using this register, you can obtain information about all events that occurred with the fixed asset by setting up the appropriate selection. The event type must be "Upgrade". If an event with this type is not in the directory, it needs to be created.

In the “Object” input field, you should select the construction object at which the costs for modernizing the fixed asset were collected.

On the "Fixed Assets" tab in the tabular section, you should list the fixed assets that are being modernized. To do this, it is convenient to use the “Selection” button located in the command panel of the tabular section. In our example, the main tool “Computer” is being upgraded (see Fig. 3).

Rice. 3

After selecting fixed assets in the “OS Modernization” document, you can automatically fill in the remaining columns of the tabular section based on the program data. To do this, click on the “Fill” button in the command panel of the tabular part of the document, and select “For OS list” in the drop-down menu.

If several fixed assets are selected in the tabular part of the OS Modernization document, then the amount of costs accumulated at the construction site will be distributed among these fixed assets in equal shares.

Then, on the “Accounting and Tax Accounting” tab, you should indicate the total amount of costs (for both accounting and tax accounting) accumulated at the construction site. After the accounts for accounting of construction projects are indicated (in our example, 03/08), you can click on the “Calculate amounts” button in the “OS Modernization” document and the corresponding fields will be filled in automatically by the program.

After filling out the document, you can print out the acceptance certificate for repaired, reconstructed, modernized fixed assets (form No. OS-3).

When posting, the “OS Modernization” document transfers the amount of costs from the credit of the construction projects accounting account to the debit of the fixed assets accounting account. In our example, the following postings will be made:

Debit 01.01 Credit 08.03 - in the amount of 1,500 rubles.

The corresponding entry will be generated in tax accounting.

Features of calculating depreciation after modernization...

...for accounting purposes

According to the clarifications of the Ministry of Finance of Russia, in accounting, when the initial cost of an item of fixed assets increases as a result of modernization and reconstruction, depreciation should be calculated based on the residual value of the item, increased by the costs of modernization and reconstruction, and the remaining useful life (letter of the Ministry of Finance of Russia dated June 23, 2004 No. 07-02-14/144).

Consequently, after the modernization, the cost must be calculated, which will serve as the basis for further depreciation. It is defined as follows - see diagram.

Scheme

The amount received is reflected in the column "Residual value (BC)". In our example, this amount will be 20,166.68 rubles. (20,000 - 999.99 - 333.33 + 1,500).

When carrying out the “OS Modernization” document, the residual value and remaining useful life are remembered. In our example, the remaining useful life is 56 months. (60 - 4).

The new value and the new useful life for calculating depreciation are applied starting from the month following the month in which the modernization was carried out.

In our example, starting from June 2005, the amount of depreciation charges for accounting purposes will be 360.12 rubles. (20,166.68:56).

...for tax accounting purposes

The procedure for calculating depreciation after modernization for tax accounting purposes differs from how it is accepted in accounting. The rules for calculating depreciation in tax accounting are established by Article 259 of the Tax Code of the Russian Federation.

Starting from the month following the month in which the modernization was carried out, the changed original cost and useful life are used to calculate depreciation.

In our example, starting from June 2005, the amount of depreciation deductions for tax accounting purposes will be 358.33 rubles. (21,500.00: 60).

It remains to add that after the expiration of its useful life, the cost of the computer in tax accounting will not be fully repaid, since over 60 months the depreciation amount will be 21,399.80 rubles. (333.33 x 4 + 358.33 x 56).

The remaining 100.20 rubles. will be included in the depreciation amount calculated in the 61st month of using the computer.

Accounting for modernization costs when applying the simplified tax system

When reflecting operations related to the modernization, completion and additional equipment of fixed assets, accounting should be guided by PBU 6/01, and for the purpose of calculating the single tax paid in connection with the application of the simplified tax system, Chapter 26.2 of the Tax Code of the Russian Federation.

In the program "1C: Accounting 8" the document "OS Modernization" is intended to reflect the modernization, completion and additional equipment of fixed assets.

Example 2

The organization purchased a computer in January 2008 worth 20,000 rubles, with a useful life of 36 months.
In April of the same year, it was decided to increase the computer's RAM capacity. The amount of modernization costs amounted to 1,500 rubles. This amount was made up of the cost of the RAM module (1,200 rubles) and the cost of installing it in the computer system unit, performed by a specialist from a service company.

Collection of modernization costs

Before increasing the value of a fixed asset, it is necessary to first collect the costs associated with its modernization. To accumulate such costs in accounting, account 08.03 “Construction of fixed assets” is intended. Analytical accounting on the account is carried out for construction projects. To account for modernization costs, the object of analytical accounting will be “Installing memory in the i1000 computer.”

Let's create this object in the "Construction Objects" directory.

The purchase of a memory module from a third party and services for its installation are reflected in the document “Receipt of goods and services” with the type of operation “Construction objects”.

On the "Construction Objects" tab we indicate the cost of the memory module.

Services for installing a memory module are reflected in the same document on the “Services” tab.

In this case, the construction object accounting account should be specified as a cost account. In our example, this will be invoice 03.08 with the following analytics:

• Construction objects: Installing memory in an i1000 computer;
• Expenditures: cost accounting item for modernization of fixed assets;
• Construction methods: Contracting.

For all expenses for the construction of fixed assets or their modernization (services of third-party organizations, write-off of materials, remuneration of employees), it is mandatory to indicate “Not accepted” as the procedure for reflecting expenses in tax accounting.

This is due to the fact that such expenses are not accepted in the usual manner, but reduce the tax base as part of the cost of a constructed fixed asset or modernization carried out according to the rules that are provided for expenses for the acquisition, construction and modernization of fixed assets.

Increase in the initial cost of a fixed asset

After the costs related to the modernization of a fixed asset are allocated to the construction site, you can fill out the document “OS Modernization”.

In the "Event" input field, you need to select an event that characterizes the modernization of a fixed asset.

The event type must be "Upgrade". If an event with this type is not in the directory, it needs to be created.

The specified event will be used to name the expense object in the income and expense ledger.

In the “Object” input field, you should select the construction object at which the costs for modernizing the fixed asset were collected.

On the “Fixed Assets” tab in the tabular section, you should list the fixed assets that are being modernized (see Fig. 4).

Rice. 4

If several fixed assets are selected in the tabular part of the OS Modernization document, then the amount of costs accumulated at the construction site will be distributed among these fixed assets in equal shares.

Then, on the “Accounting and Tax Accounting” tab, you should indicate the total amount of costs (for both accounting and tax accounting) accumulated at the construction site.

After the accounts for accounting for construction projects are indicated (in our example, 03/08), you can click on the “Calculate amounts” button and the corresponding fields will be filled in automatically by the program.

In the expense payment table, you must provide information about all payments, indicating the date and amount of payment.

If payment to the supplier is made after the document “OS Modernization” is issued, such payment must be registered with the document “Registration of payment for OS and intangible assets for the simplified tax system and individual entrepreneurs”, for which the document provides a special tab “OS Modernization”, on which you can specify the modernization document.

Recognition of expenses for modernization of fixed assets

Recognition of expenses for modernization, completion and additional equipment of fixed assets is carried out in the same manner as the recognition of expenses for the acquisition of fixed assets - at the end of the reporting period with the document “Closing the month” (Fig. 5).

Rice. 5

As a result of the document, expenses will be recognized separately for the acquisition of a fixed asset and for its modernization, and the following records will be generated:

• in section I of the Book of Income and Expenses;
• in section II of the Book of Income and Expenses.

As a result, having generated the Book of Income and Expenses for the half-year, we will obtain a calculation of expenses for fixed assets.

Modernization of fixed assets 1C BGU 8.2

Modernization is a change in the value of a fixed asset through reconstruction or major repairs. In this example, we will consider the modernization of a fixed asset in 1C BGU 8.2. Our example will be to install an air conditioner in a minibus. First of all, let's reflect on the purchase of an air conditioner.

Let’s add a new element “Air conditioner for vehicles” to the “Nomenclature” directory. We will select the item type as “Equipment”, the unit of measurement is pieces, the accounting account is 105.36. Save using the “OK” button. Next, we will reflect the purchase of the air conditioner with the document “Purchase of Materials”. In this example, we will not dwell in detail on filling out purchase documents, reflecting services, and writing off.

Let’s fill in all the top details, the “General” and “Materials” tabs. Let's run the document by clicking the "OK" button. Next, we will reflect the installation of the air conditioner in the document “Services of Third Party Organizations”.

Let's fill in the top details and the tabular part of the document. We will select debit account 106.31 - “Investments in fixed assets - other movable property of the institution.” Next, we will reflect the write-off of the cost of our air conditioner using the document “Write-off of materials”.

Let’s select the operation “Write-off of NFA, works, services to the cost of accounts 106.00, 109.00.” Let's fill out the top part of the document. On the “General” tab, fill in the MOL/Division, on the right we indicate debit account 106.31 - “Investments in fixed assets - other movable property of the institution.” Fixed assets - minibus and types of costs.

On the “Materials” tab, fill out the tabular part and post the document. Thus, we transferred the amount of the air conditioner and the cost of its installation to account 106.31. Next, we will directly reflect the modernization and transfer the spent amount of modernization of 21,760 rubles. for a fixed asset minibus, to account 101.35 with the document “Overhaul, modernization”. It can be found through “Operations - Documents - Overhaul, modernization”.

Let’s add a new document and select the operation “Modernization, reconstruction, completion of fixed assets.” Next, fill in all the details in order. On the “General” tab, fill in the loan account and the object of accounting for modernization expenses - a minibus and click the button to calculate the amount of modernization. The amount 21,760 will automatically appear on the right.

Next, fill out the “Fixed Assets” tab, on which we will add our fixed asset, a minibus, and post the document using the “OK” button. Next, we can see in the report “Statement of fixed assets and intangible assets” that the cost of our fixed assets has changed taking into account the modernization.

Modernization of a fixed asset (improvement or addition of initial OS parameters) is documented in the program through the document “OS Modernization”. Let's take an example of upgrading the OS with the involvement of a third party to install additional equipment.

After purchasing additional equipment, we register it at the warehouse using the document “Receipt (acts, invoices).” We create a new document with the receipt type “Construction objects”:

Filling out is standard: organization, counterparty, agreement on it and a tabular part in which nomenclature items from the directory “Construction Objects” are entered. If this directory is missing, go to the “Directories” section, click on the “Settings” icon at the top (in the form of a gear):

A list of settings will appear, select “Customize navigation bar”. Here you need to find the item “Construction objects” on the left side and “Add” on the right side:

We go to the directory and create a nomenclature for the construction project. It is also possible to go to the directory of construction projects directly from the receipt document. Click “Add”, a line will appear in the tabular part, in the “Construction object” column, click on the “Show all” link and get to the desired directory, where we create a card for the object:

Go to the “Services” tab, here you need to reflect the service for installing additional equipment. Click “Add” and select the name of the service from the directory, indicate the price and quantity.

Pay attention to the “Cost Account” column, initially account 26 will be displayed (based on the accounting policy settings), but if you need the cost of the service to be included in the cost of modernization, you must manually change it to account 08.03.

If you look at the movement of the document, you can see in separate lines the receipt of additional equipment and installation services, which relate to one account (08.03):

Now let's modernize the main tool. Go to the “OS and Intangible Materials” menu tab and follow the “OS Upgrade” link.

In the journal that opens, create a new document. In the header, fill in the fields “Organization” and “Location of OS” by selecting from directories. On the “Construction object” tab we indicate the name of the object and the non-current asset account (08.03). Then click “Calculate”, and 1C will automatically calculate the total cost of the OS, taking into account the upgrade and installation services:

The “Fixed Assets” tab should contain a line with the name of the equipment that is being modernized. We add from the directory and click “Distribute”, the amount will be calculated automatically.