Dismantling of the old wiring in the apartment. Dismantling of old wiring with sockets, switches and lighting fixtures. Benefits of replacing electrical wiring during a major home renovation

• Dt 62 Kt 91-1;
• Dt 91-2 Kt 10.

Registration

N 91n, the allocation of costs associated with the movement of an object of fixed assets within the organization is provided for at production costs.

Consequently, the expenses of the organization for the dismantling of an item of fixed assets should be recognized as expenses for ordinary species activities of the organization on the basis of clause 7 PBU 10/99. In accounting, these expenses (excluding VAT) are reflected on the date of signing the acceptance certificates for the work performed (when they are performed by a contractor) as a debit entry for cost accounting accounts, for example, account 25 “General production expenses”, in correspondence with account 60 “Settlements with suppliers and contractors. The amount of VAT presented by contractors is reflected in the debit of account 19 “Value added tax on acquired valuables” in correspondence with the credit of account 60 “Settlements with suppliers and contractors”.

Accounting for fixed assets write-off of fixed assets.

Referring to pp. 1 p. 2 art. 171 Tax Code of the Russian Federation tax authorities insist that the VAT paid upon acquisition of a fixed asset and accepted for deduction should be restored in the event of the liquidation of the object before the expiration of its depreciation period.

Clause 1, Clause 2, Article 171 of the Tax Code of the Russian Federation states that only those amounts of tax that are paid on the purchase of goods (works, services) used for VAT-taxable transactions are subject to deductions. Since, upon liquidation, the item of fixed assets will not participate in such operations, VAT must be restored in proportion to the under-depreciated part of the original cost of the item. The tax is restored on the date of signing the act of writing off the fixed asset object. In the same period, the organization must pay the restored VAT to the budget.

Upon liquidation of an object of fixed assets, the organization may receive not only expenses, but also income in the form of materials and spare parts received as a result of the dismantling of an object of fixed assets. As in tax and accounting, such material values ​​are accepted based on their current market value. Official bodies and specialized organizations can serve as sources of information on market value. Income is recognized on the date of drawing up the act of decommissioning an item of property, plant and equipment or the act of posting parts and spare parts suitable for use.

Prior to January 1, 2006, the organization could not reduce the tax base for income tax on the value of materials received as a result of liquidation. The fact is that only the actually incurred expenses are recognized as expenses for tax purposes. And the organization had no real expenses for the purchase of these materials.

Let us explain what has been said with an example.

On February 1, 2006, Vesta LLC decided to liquidate the printer, which was put into operation in December 2003. It was damaged during transportation in January 2006. In February 2006

Accounting for spare parts when disassembling used equipment

Vesta LLC used spare parts left after the dismantling of the liquidated printer to repair another printer. The cost of spare parts is 3000 rubles.

Debit 25 Credit 10-5

Accountant - Ivashkina O.A.

The certificate can be obtained from an expert organization or it can be compiled by a specialized specialist of the company who will monitor the cost similar materials and draw a reasonable conclusion. The capitalized materials remaining from the liquidated object can be used in production activities or sold. The receipt of materials from dismantling is reflected by the entry: Dt 10 Kt 91-1. Further use in production will be reflected in the posting: Dt 20, 25, 26, etc. Kt 10. When selling, other income will arise in the amount of revenue and other expenses in the amount for which the materials were credited to the warehouse:

• Dt 62 Kt 91-1;
• Dt 91-2 Kt 10.

Look for all the nuances of writing off materials in our article “The procedure for writing off materials in accounting (nuances)”.

Dismantling and write-off of fixed assets

AttentionResults When posting materials left from the dismantled fixed assets, it is necessary to act in strict accordance with the law.
Namely: to create a commission for the liquidation of the fixed assets object, to capitalize the material received from the liquidation and include it in income, and then take it into account depending on the end use.

How to arrange the liquidation of fixed assets with the posting of materials?

Registration

Important of the Ministry of Finance of October 13, 2003 No. 91). AT general view she's next.
Based on the decision of the head, a liquidation commission is created, whose specialists will decide the fate of the obsolete operating system.
It is tasked to assess the technical condition of the object and make an appropriate decision.

If a decision is made to liquidate, then the conclusions made by the commission group are formalized in a conclusion, which indicates the grounds for which the further use of the object was deemed inappropriate.

InfoAfter that, the manager signs the order to terminate the operation and liquidate the OS.

This document is the basis for write-off from accounting of the initial cost of fixed assets and accumulated depreciation.

Based on the order, the chief accountant of the company draws up an act to write off the object, which is approved by the head.

We dismantle fixed assets

In others, they agree with the tax authorities that the expenses incurred during the period of liquidation cannot be taken into account for tax purposes before the complete completion of the liquidation procedure (Decree of the Federal Antimonopoly Service of the West Siberian District of February 26, 2010 in case No. A27-6662 / 2009) .

Thus, in order to avoid tax risks, it is more expedient for an organization to decide to write off the costs of dismantling fixed assets only after the completion of the liquidation process.

Can VAT be deducted? When liquidating fixed assets, it is necessary to pay attention to some important points associated with the deduction of VAT on dismantling works.

Capitalization of materials after the dismantling of fixed assets - postings

Option 2: contract method If the dismantling/decommissioning is entrusted to a contractor, the entries will be as follows:

• Dt 91-2 Kt 60 - for the amount of costs;
• Dt 19 Kt 60 - for the amount of VAT presented by the contractor (unless, of course, he is a special regime).

When dismantling the OS, the company, as a rule, remains at the disposal of the material - spare parts in various technical condition, which can be used in further activities or have served and are unsuitable for use.

Organizations need to independently assess the status of material suitability and determine the cost of spare parts.

We liquidate the fixed asset: the cost of dismantling and accounting for the remaining parts

N 91n, the allocation of costs associated with the movement of an object of fixed assets within the organization is provided for at production costs. Consequently, the expenses of the organization for the dismantling of the fixed asset should be recognized as expenses for the ordinary activities of the organization on the basis of paragraph 7 of PBU 10/99. In accounting, these expenses (excluding VAT) are reflected on the date of signing the acceptance certificates for the work performed (when they are performed by a contractor) as a debit entry for cost accounting accounts, for example, account 25 “General production expenses”, in correspondence with account 60 “Settlements with suppliers and contractors. The amount of VAT presented by contractors is reflected in the debit of account 19 “Value added tax on acquired valuables” in correspondence with the credit of account 60 “Settlements with suppliers and contractors”. I. Lozhnikov, audit firm Vneshaudit December 1, 2004

Write-off of fixed assets upon liquidation

The Ministry of Finance of Russia, by Order No. 147n dated 12.12.2005, made significant changes to the procedure for accounting for fixed assets. This document changed almost all the norms of PBU 6/01 " Accounting for fixed assets", approved by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n. This is the condition for recognizing objects as fixed assets, and the procedure for determining the initial cost, and the disposal of fixed assets, and much more. In this article, we will talk in more detail about write-off of fixed assets.

In accordance with new edition Clause 29 PBU 6/01 should be written off from accounting not only fixed assets that are physically withdrawn from the organization, but also those that are not able to bring economic benefits in the future. The list of cases of disposal of fixed assets is given in par. 2 p. 29:

"Disposal of an object of fixed assets takes place in the event of: sale, termination of use due to obsolescence or physical depreciation, liquidation in the event of an accident, natural disaster and other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identification of shortages and damage to assets during their inventory; partial liquidation during the performance of reconstruction works and in other cases.

Other cases include the disposal of fixed assets in accounting, which are not physically removed from the organization, but are not capable of bringing economic benefits (income) to the organization in the future.

The write-off of fixed assets must be executed by order of the head and the Act on the write-off of the fixed asset object in the form N OS-4, approved by the Decree of the State Statistics Committee of Russia dated 01.21.2003 N 7.

In accounting, expenses associated with the write-off of fixed assets are reflected in the reporting period to which they relate, as part of operating expenses (clause 31 PBU 6/01; clause 11 of the Accounting Regulation "Expenses of the organization" PBU 10/99, approved by the Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n).

For income tax purposes, reasonable costs for the liquidation of decommissioned fixed assets, including the amount of undercharged in accordance with due date useful use of depreciation are included in non-operating expenses not related to production and sales (clause 8 clause 1 article 265 tax code RF).

Example 1. By decision of the commission, due to obsolescence and physical depreciation on 04/05/2006, the organization decommissioned an fixed assets object with an initial cost of 350,000 rubles. Depreciation in the amount of 300,000 rubles was charged on this object. The cost of liquidating the fixed assets, carried out with the help of a "simplified" contractor, amounted to 5,000 rubles. The liquidation process was completed on 20.04.2006.

The following entries will be made in accounting:

The topic deserves special attention - the payment of VAT when dismantling fixed assets.

The cost of work on the liquidation of equipment may be included in the total amount of capital investments, if these works are related to the preparation of the territory for capital construction, reconstruction or modernization of existing production, and their cost is provided for in the total cost estimate for reconstruction. In this case, from January 1, 2006, the amount of VAT on dismantling costs is deductible in general in due course(as amended by Federal Law No. 119-FZ of July 22, 2005).

If the liquidation of a fixed asset is not related to capital construction or the modernization of production, the organization is not entitled to deduct VAT on the services of the contractor who performed the dismantling. The amount of VAT presented by the contractor will be included in non-operating expenses.

Is it necessary to recover VAT from the under-depreciated part of the initial cost of a liquidated fixed asset? There are several points of view on this issue.

Referring to pp. 1 p. 2 art. 171 of the Tax Code of the Russian Federation, the tax authorities insist that the VAT paid upon acquisition of a fixed asset and accepted for deduction should be restored in the event of the liquidation of the object before the expiration of its depreciation period. Clause 1, Clause 2, Article 171 of the Tax Code of the Russian Federation states that only those amounts of tax that are paid on the purchase of goods (works, services) used for VAT-taxable transactions are subject to deductions. Since, upon liquidation, the item of fixed assets will not participate in such operations, VAT must be restored in proportion to the under-depreciated part of the original cost of the item. The tax is restored on the date of signing the act of writing off the fixed asset object. In the same period, the organization must pay the restored VAT to the budget.

However, the judiciary takes the side of the taxpayer in this matter. So the FAS VVO in its Decree of September 22, 2003 N A31-1049 / 1 noted that according to paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, the amounts of value added tax reimbursed from the budget are subject to recovery and payment to the budget in the cases provided for in clause 2 of this article. Neither the specified norm, nor other provisions of the Tax Code Russian Federation the obligation of the taxpayer to recover the value added tax presented for deduction is not provided for in the event of the disposal of fixed assets before their full depreciation. Thus, when writing off fixed assets until the moment of their full depreciation, the obligation to restore the value added tax presented for deduction did not arise.

However, the decision to recover or not the amount of VAT paid is yours. It is possible that if you decide not to pay VAT on the amount of undercharged depreciation, then you will have to defend this position in court.

Upon liquidation of an object of fixed assets, the organization may receive not only expenses, but also income in the form of materials and spare parts received as a result of the dismantling of an object of fixed assets.

As in tax and accounting, such material values ​​are accepted based on their current market value. Official bodies and specialized organizations can serve as sources of information on market value. Income is recognized on the date of drawing up the act of decommissioning an item of property, plant and equipment or the act of posting parts and spare parts suitable for use.

Materials obtained as a result of the liquidation of an object of fixed assets, the organization can use in its own production or sell to the side.

Consider a situation where an organization uses the received materials in its own production.

Prior to January 1, 2006, the organization could not reduce the tax base for income tax on the value of materials received as a result of liquidation.

Posting of scrap metal from the write-off of fixed assets of wiring

The fact is that only the actually incurred expenses are recognized as expenses for tax purposes. And the organization had no real expenses for the purchase of these materials.

However, the Federal Law of 06.06.2005 N 58-FZ made fundamental changes to the procedure for recording such expenses, set out in paragraph 2 of Art. 254 of the Tax Code of the Russian Federation. From January 1, 2006, property received as a result of dismantling or dismantling during the liquidation of fixed assets being decommissioned is recognized as inventories included in material expenses. Their value is determined as the amount of tax calculated from non-operating income provided for in paragraphs 13 and 20 of Art. 250 of the Tax Code of the Russian Federation.

Let us explain what has been said with an example.

On February 1, 2006, Vesta LLC decided to liquidate the printer, which was put into operation in December 2003. It was damaged during transportation in January 2006. In February 2006, Vesta LLC used spare parts left after dismantling the liquidated printer , to repair another printer. The cost of spare parts is 3000 rubles.

For the purposes of taxation of profits LLC Vesta has the right to recognize expenses in the amount of 720 rubles. (3000 rubles x 24%).

In accounting, the organization will make the posting:

Debit 25 Credit 10-5

— 3000 rub. - The cost of spare parts is written off to repair another printer.

The organization can also sell the materials received after the liquidation of the fixed asset. In this case, the tax base for income tax is calculated in accordance with paragraph 1 of Art. 268 of the Tax Code of the Russian Federation. This paragraph states that the proceeds from the sale of other property (excluding securities, products own production, purchased goods) is reduced by the price of its acquisition (creation). However, until 2006, when selling such parts, firms could not reduce taxable revenue by their cost. The reasons are that the organization had no actual costs incurred to acquire these parts.

From January 1, 2006, the procedure for accounting for income from the sale of materials and parts received as a result of the liquidation of fixed assets has changed. Corresponding amendments were also introduced by the Federal Law of 06.06.2005 N 58-FZ. Now the specified procedure is the same as for the release of similar parts and materials into production. That is, the cost of materials and parts, by which sales revenue can be reduced, is determined as the sum of the corresponding non-operating income multiplied by the income tax rate (24%). Reason - paragraph 2 of Art. 254 of the Tax Code of the Russian Federation. In addition, proceeds from the sale of materials may be reduced by the amount of costs associated with the sale, if any, and by the costs of storage, maintenance and transportation of the property being sold.

Accountant - Ivashkina O.A.

Home / Publications / Accounting and tax accounting of operations for the liquidation of fixed assets.

If on the balance sheet of the organization there are fixed assets that are not used in the process of implementation economic activity, although their useful life has not yet expired, by eliminating them, you can not only release usable area, but reduce the taxable base for property tax. Consider how to reflect such transactions in accounting.

Accounting

In accounting, the value of an object of fixed assets that is retired or is not able to bring economic benefits (income) to the organization in the future in accordance with clause 29 of the Accounting Regulation \"Accounting for fixed assets \" RAS 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03. 2001 N 26n (as amended by the Order of the Ministry of Finance of the Russian Federation of December 12, 2005 N 147n) is subject to write-off. Disposal of an object of fixed assets takes place in the event of: sale; termination of use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster or other emergency; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfer under an exchange agreement, donation; making contributions to the account under a joint activity agreement; identifying shortages or damage to assets during their inventory; partial liquidation during the performance of reconstruction works; in other cases.

According to paragraph 77 Guidelines on accounting of fixed assets, approved by the Order of the Ministry of Finance of Russia dated 13.10.2003 N 91n, to determine the feasibility (suitability) of the further use of an object of fixed assets, the possibility and effectiveness of its restoration, as well as for the preparation of documentation for the disposal of these objects in the organization, a commission is created by order of the head , which includes the relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of fixed assets. The commission draws up an act for the write-off of fixed assets in the forms that are approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 N 7 \"On approval of unified forms of primary accounting documentation for accounting for fixed assets\":

Act on the write-off of an object of fixed assets (except for motor vehicles) (form N OS-4), Act on the write-off of vehicles (form N OS-4a),

Act on the write-off of groups of fixed assets (except for motor vehicles) (form N OS-4b).

The acts are drawn up in two copies, they indicate the characteristics of the object, the reasons for its disposal, the condition of the main parts, parts and assemblies, the costs of writing off fixed assets, as well as the cost of material assets received from the dismantling of fixed assets.

The act signed by the commission is approved by the head of the organization, and the write-off results data are entered into the inventory card (book) of accounting for the object (form N OS-6), objects (form N OS-6b) and group accounting of fixed assets (form N OS-6a).

According to paragraph 31. PBU 6/01 and clause 11 of the Accounting Regulation \"Organization's expenses\" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n, the costs of writing off fixed assets from accounting are reflected in accounting in the reporting period to which they relate and are charged to the profit and loss account as operating expenses. In accordance with the Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, operating expenses are reflected in the debit of account 91 \"Other income and expenses \", subaccount 91-2 \"Other expenses\".

In accounting, when writing off an object of fixed assets, entries are made in the manner established by paragraph 84 of the Methodological Guidelines for Accounting of Fixed Assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n, as well as Instructions for the application of the Chart of Accounts. So to account 01\"Fixed assets\" a sub-account \"Disposal of fixed assets\" is opened. The cost of the retiring object is transferred to the debit of this sub-account, and the amount of accumulated depreciation is transferred to the credit. At the end of the disposal procedure, the residual value of fixed assets is debited from account 01, subaccount \"Disposal of fixed assets\", to the debit of account 91\"Other income and expenses\", subaccount 91-2 \"Other expenses\". Payment for the services of contractors for the liquidation of fixed assets are reflected in the debit of account 91, subaccount 91-2, in correspondence with the credit of account 60 "Settlements with suppliers and contractors".

If in the process of liquidation of fixed assets, spare parts and other materials suitable for further use, as well as secondary raw materials, are received, then in accordance with clause 54 of the Accounting Regulations and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated 29.07.1998 N 34n, clause 9 PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n material assets remaining from the write-off of funds unsuitable for recovery and further use in circulation, in accounting are accounted for at the current market value on the date of their acceptance for accounting and the corresponding amount is credited to financial results. According to clause 8 of the Accounting Regulations\"Income of the organization \" PBU 9/99, approved by the Order of the Ministry of Finance of Russia dated 05/06/1999 N 32n, non-operating income is recognized in the accounting of the organization.

In accordance with the Instructions for the application of the Chart of Accounts, the acceptance for accounting of spare parts suitable for further use, scrap metal is reflected in the debit of account 10 "Materials", in correspondence with the credit of account 91 "Other income and expenses", subaccount 91-1 "Other income".

tax accounting

According to paragraphs. 8 p. 1 art. 265 of the Tax Code of the Russian Federation for the purposes of calculating income tax, the costs of liquidating fixed assets being decommissioned, including the amount of depreciation undercharged in accordance with the established useful life, the costs of liquidating property (expenses for dismantling, dismantling, removal of disassembled property, etc.) are taken into account in composition of non-operating expenses not related to production and sales.

Moreover, in accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, such expenses must be justified and documented. The liquidation of a fixed asset will be economically justified if the destroyed property is unsuitable for further use, and its restoration is impossible or economically inexpedient.

According to Art. 272 of the Code, expenses under the accrual method are recognized in the reporting (tax) period to which they relate, regardless of the form of their payment, and are determined taking into account the provisions of Art. Art. 318 - 320 of the Code. Therefore, expenses for the liquidation of decommissioned fixed assets, including the amount of depreciation undercharged in accordance with the established useful life, expenses for the liquidation of property (expenses for dismantling, removal of property, etc.) are included in non-operating expenses in the reporting period in which liquidation has taken place. This position is confirmed by the letter of the Ministry of Finance of the Russian Federation dated January 17, 2006 N 03-03-04/1/27.

If spare parts, scrap metal, other materials are received during liquidation, then in accordance with paragraph 13 of Art. 250 of the Tax Code of the Russian Federation, the taxpayer's income in the form of the cost of materials or other property received during dismantling or dismantling during the liquidation of fixed assets being decommissioned (with the exception of cases provided for in subparagraph 18, paragraph 1, article 251 of the Code) are recognized as non-operating income and are taken into account when forming tax base for corporate income tax. The Ministry of Finance also adheres to this position (Letter of the Ministry of Finance of the Russian Federation of October 26, 2005 N 03-03-04 / 1/300).

An assessment of income in the form of the cost of materials received during the liquidation of fixed assets, for the purposes of taxation of profits, can be made on the basis of paragraphs 5, 6 of Art. 274 of the Tax Code of the Russian Federation based on their market value (excluding VAT).

In accordance with subparagraph 8 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation, an organization that determines income and expenses on an accrual basis recognizes the value of property received upon liquidation of a fixed asset as non-operating income as of the date of drawing up an act of liquidation of depreciable property.

There are no differences in the recognition of income in the form of the cost of materials received during liquidation in accounting and tax accounting.

With regard to the write-off of the cost of the materials received when they are used, then from 01.01.2006 in connection with changes in Ch. 25 of the Tax Code of the Russian Federation introduced by the Federal Law of 06.06.2005 N 58-FZ \"On Amendments to Part Two of the Tax Code of the Russian Federation and Some Others legislative acts of the Russian Federation on taxes and fees \" non-operating income in the form of the cost of materials received or other property is reduced by the amount of income tax calculated from the specified income. during the inventory, and (or) property received during the dismantling or dismantling of decommissioned fixed assets, is determined as the amount of income tax calculated from income (from the value of identified surpluses or the value of materials received) provided for in paragraphs 13 and 20 article 250 of the Tax Code of the Russian Federation.

Prior to the entry into force of these changes, it was not possible to include the value of property received upon liquidation of a fixed asset in income tax expenses (letter of the Ministry of Taxation of the Russian Federation dated 29.04. 2004 N 26-12/53720).

Thus, in contrast to accounting, for the purposes of taxation of profits, only 24% of the market value of the property received during dismantling can be taken into account as expenses.

The difference between the cost of spare parts included in expenses when they are used in accounting and tax accounting is recognized as a constant difference, and leads to a permanent tax liability, which is reflected in the debit of account 99 "Profit and Loss" and the credit of account 68 "Calculations on taxes and fees\" (clauses 4, 7 of the Accounting Regulation \"Accounting for income tax settlements\" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n, Instructions for using the Chart of Accounts) .

Example: When liquidating a fixed asset in June 2006. spare parts were credited in the amount of 20,000 rubles, which in the same month were used to repair other fixed assets.

In tax accounting, the amount of repair costs will be: 4,800 rubles (20,000 rubles x 24%)

In accounting, the organization will reflect:

Debit 20 Credit 10-5 20,000 rubles The cost of spare parts is written off for repair (Requirement-invoice)

Debit 99 Credit 68 3,648 rubles ((20,000 - 4,800) * 24%) Fixed

tax liability (Accounting statement-calculation)

VAT recovery

When considering the issue of the need to restore VAT from the under-depreciated value of a retired fixed asset, if the tax on it was previously deductible, it should be noted that Federal Law No. VAT needs to be recovered.

In paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, among the situations when the value added tax is restored for payment to the budget, the liquidation of fixed assets is not indicated, which suggests that in this case There is no need to recover VAT.

In the opinion of the tax authorities and the Ministry of Finance, VAT is subject to recovery in the part attributable to the residual value of the liquidated fixed assets. Since transactions recognized as objects of VAT taxation are provided for in paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, including this list includes operations for the sale of goods (works, services) on the territory of the Russian Federation. And in accordance with paragraph 1 of Art. 39 of the Code, the transfer of ownership on a reimbursable basis is recognized as the sale of goods, works or services, then the object of taxation with value added tax is the transfer of ownership of goods, the results of work performed by one person to another person, the provision of services by one person to another person.

The disposal of fixed assets during liquidation is not a sale and therefore is not subject to value added tax.

Amounts of value added tax paid on goods (works, services) used in the implementation of operations that are not recognized as objects of taxation by value added tax are not subject to deduction.

In this regard, the amounts of value added tax, previously accepted for deduction, for liquidated fixed assets are subject to recovery and payment to the budget in the amount of the under-depreciated part of fixed assets. This position is confirmed by the Letter of the Ministry of Taxes of Russia of March 31, 2004 N 03-1-08 / 876 / [email protected]), Letter of the UMNS for Moscow dated 13.09.2004 N 24-11/58949, Letter of the Ministry of Finance dated 06.05.06 No. 03-03-04/1/421.

Dismantling fixed wiring

Moreover, the restored tax is not taken into account when determining the taxable base for income tax, since this is not provided for by paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

It should be noted that today arbitrage practice on this issue has developed in favor of taxpayers. For example, in the Decree of the Supreme Arbitration Court of the Russian Federation of November 11, 2003 N 7473/03, the Decree of the FAS of the Moscow District of 12.10.2004 N A48-766 / 04-2.

However, in order to avoid disputes with the tax authorities, it is better to recover the amount of VAT from the residual value of the retired fixed asset.

Since, in accordance with paragraph 14 of PBU 6/01, the value of fixed assets, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation and PBU 6/01. A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets. Then in accounting, the restored amount of VAT should be taken into account as part of operating expenses (clause 11 PBU 10/99).

VAT on payment of services for the dismantling and disposal of fixed assets.

When considering the possibility of deducting the amount of VAT paid to the contractor for the dismantling of a fixed asset, it should be taken into account that, in accordance with paragraph 1, paragraph 2, Art. 171 of the Tax Code of the Russian Federation, one of the grounds for accepting VAT on purchased goods (works, services) for deduction is their use for transactions recognized as objects of VAT taxation. Therefore, one should take into account special purpose dismantling. If the fixed asset is liquidated, there is no object of VAT taxation, which follows from Article 146 of the Tax Code of the Russian Federation, since in this case there will be neither the sale of the goods nor its transfer for own needs. Consequently, the organization has no grounds for deducting the amount of VAT presented by the contractor for the dismantling and disposal of this fixed asset and the amount of VAT on dismantling costs is written off in accounting as part of non-operating expenses.

For the purpose of taxation of profits, VAT on the services of a contractor for the dismantling and disposal of fixed assets is not included in expenses that reduce the taxable base, since this is not provided for by paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

If liquidation work is related to the preparation of the territory for capital construction, reconstruction or modernization of existing production, and their cost is provided for in the general estimate of construction costs, then the cost of liquidation of the fixed assets may be included in the total amount of capital investments, and the amount of VAT on dismantling costs is accepted deductible in accordance with paragraph 6 of article 171 of the Tax Code of the Russian Federation.

Thus, a constant difference arises between accounting and accounting for income tax purposes, which leads to the emergence of a permanent tax liability, which is reflected in the debit of account 99 "Profit and Loss" and the credit of account 68 "Calculations on taxes and fees" "(clauses 4, 7 of the Accounting Regulations\"Accounting for income tax settlements\" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated 11/19/2002 N 114n, Instructions for using the Chart of Accounts).

In June 2006, the organization liquidates the machine tool on its balance sheet, which is not suitable for further use. Its initial cost is 600,000 rubles. However, this machine is not fully depreciated. The amount of depreciation accrued over the period of operation is 510,000 rubles.

The costs of the organization associated with dismantling amount to 1500 rubles. The services of a third-party organization for the disposal of the machine are 4,720 rubles. (including VAT 720 rubles).

Debit 01-2 Credit 01-1 RUB 600,000 Reflected the initial cost of the liquidated

Debit 02 Credit 01-2 RUB 510,000 Amount of accumulated depreciation written off

(Act on write-off of fixed assets)

Debit 91-2 Credit 01-2 RUB 90,000 Written off the residual value of the liquidated machine

(Act on write-off of fixed assets)

Debit 68 Credit 19 RUB 16,200 STORNO The amount of VAT was restored, according to

underdepreciated cost of property, plant and equipment

(Invoice, Accounting reference-calculation)

Debit 91-2 Credit 19 RUB 16,200 The recovered amount of VAT is classified as operating

expenses

(Accounting information)

Debit 23 Credit 70.69, 1,500 rubles. Formed costs associated with the liquidation of the machine

(Settlement and payroll, requirements-invoices

for the release of materials, accounting reference-calculation, etc.)

Debit 91-2 Credit 23 RUB 1,500 Dismantling business expenses

(Accounting reference-calculation)

Debit 91-2 Credit 60 RUB 4,000 Reflected as part of operating expenses costs,

associated with the disposal of the machine

(Act of acceptance - transfer of work performed)

Debit 19 Credit RUB 60,720 Reflected the amount of VAT on the cost of disposal of the machine

(Invoice)

Debit 91-2 Credit RUB 19,720 The amount of VAT on the disposal of the machine is attributed to

increase in the cost of recycling

(Invoice, Accounting reference)

Debit 60 Credit 51 RUB 4,720 Reflected enumeration Money per

performed work on the liquidation of the machine

(Bank statement)

Debit 10-5 Credit 91-1 RUB 20,000 Spare parts received during dismantling are credited

(Act on the write-off of the object, Receipt order, Accounting statement)

Debit 99 Credit 91 92 420 rub. The financial result (loss) from liquidation is reflected

Debit 99 Credit 68 RUB 4,061 Accrued income tax in terms of permanent

tax liability

(Accounting reference - calculation)

The resulting loss is reflected in the financial statements (in form No. 2) in accordance with clause 75 methodological recommendations on the procedure for the formation of financial statements indicators approved by Order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n as other non-operating expenses.

It should be noted that the residual value of the fixed asset in accounting and tax accounting is not always the same. So, due to different amounts of accrued depreciation according to accounting and tax accounting, the write-off loss may also be different. Therefore, if, in accordance with PBU 18/02 “Accounting for income tax settlements”, the organization formed deductible temporary differences and taxable temporary differences for the fixed asset, and accordingly reflected IT and IT, then the discrepancy in losses in both types should be adjusted due to them accounting.

Liquidation of a property: documentation

The issues of putting on the balance of real estate objects, both newly built and acquired, have already been considered in sufficient detail and repeatedly. As for the liquidation of a property, this situation is not so common.

What documents are used to process the liquidation of a property?

In order to determine the advisability of further use of an item of fixed assets and the execution of documentation when it is disposed of in an organization, a commission must be created by order of the head, which includes the relevant officials, including the chief accountant and persons who are responsible for the safety of fixed assets.

The competence of the commission includes drawing up an act for the write-off of an object of fixed assets. The decision taken by the commission to write off an object of fixed assets is drawn up in an act for the write-off of an object of fixed assets according to a unified f. N OS-4, which is approved by the head of the organization.

On the basis of the issued act for the write-off of fixed assets, transferred to the accounting service of the organization, a note is made on the disposal of the fixed asset in the inventory card. Appropriate entries must also be made in the document opened at its location.

Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archiving, but not less than 5 years.

If a decision is made to liquidate the property due to the impossibility of its further use, it is necessary to submit documents to the Federal Registration Service (Rosregistration) to register the termination of ownership of the property. At the same time, it is necessary to comply established requirements to the list of submitted documents.

For state registration rights, the applicant submits documents in accordance with the list of documents for state registration of rights in accordance with clause 30 of the Administrative Regulations for Enforcement state function for state registration of rights to real estate and deals with it:

1. application for state registration of rights;
2. an identity document of the applicant;
3. a document confirming the payment of the state fee (except for the cases specified in paragraph 4 of the Administrative Regulations, when, in accordance with the Tax Code of the Russian Federation, the state fee is not payable);
4. documents confirming the authority of the representative of the right holder, parties to transactions, which include:

• a notarized power of attorney, unless otherwise provided by the legislation of the Russian Federation;
• documents confirming the authority of a person to act on behalf of a legal entity without a power of attorney;

1. documents establishing the existence, occurrence, termination, transfer, restriction (encumbrance) of the right:

• acts (certificates) on the rights to real estate, issued authorized bodies state power in the manner prescribed by the legislation in force at the place of publication of such acts at the time of their publication;
• other documents that, in accordance with the legislation of the Russian Federation, confirm the existence, occurrence, termination, transfer, restriction (encumbrance) of rights, including an order (order) executive body owner;

1. cadastral plan land plot, certified by the body engaged in the maintenance of the state land cadastre, or a plan of another real estate object, certified by the relevant organization (body) for recording real estate objects.

The representative of the legal entity additionally submits (presents) the constituent documents of the legal entity or notarized copies constituent documents legal entity, as well as documents confirming the state registration of the legal entity.

It is not allowed to claim from the applicant additional documents, with the exception of those specified in this paragraph, if the documents submitted by him meet the requirements of Art. 18 of the Law on state registration of rights to real estate and transactions with it, unless otherwise provided by the legislation of the Russian Federation.

Documents establishing the existence, emergence, termination, transfer, restriction (encumbrance) of rights to real estate and submitted for state registration of rights must comply with the requirements established by the legislation of the Russian Federation and reflect the information necessary for state registration of rights to real estate in the USRR. These documents must contain a description of the immovable property and, unless otherwise provided by law, the type of registered right, in cases established by law, must be notarized, sealed, must have the proper signatures of the parties or officials determined by law.

The texts of documents submitted for state registration of rights must be written legibly, titles legal entities- without abbreviation, with indication of their location. Surnames, names and patronymics individuals, the addresses of their places of residence must be written in full.

Documents that have erasures or additions, crossed out words and other corrections not specified in them, documents executed in pencil, as well as documents with serious damage that do not allow unambiguous interpretation of their content are not subject to acceptance for state registration of rights.

After registration of the termination of ownership of the property, the territorial body of Rosregistration annuls the certificate of ownership of the property (as a rule, by imposing an appropriate stamp).

Is state registration of termination of ownership required?

The law on state registration of rights to real estate and transactions with it provides for state registration of the emergence of ownership, transfer of ownership and termination of ownership. If you ignore the requirement of the Law and do not carry out documenting the liquidation of the object in full, the tax authorities have the right to assume that the liquidation of the real estate object was fictitious, and the actions of the taxpayer were dishonest and aimed at creating an artificial situation that has no real business purpose and is aimed solely at an unreasonable reduction in the tax base for corporate property tax.

Is it necessary to state registration of the termination of ownership of a real estate object before deregistration of the object and, consequently, the exclusion of its value from the taxable base for corporate property tax?

When determining the tax base, property recognized as an object of taxation is taken into account at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization.

An asset is accepted for accounting as fixed assets if the conditions established by paragraph 4 of PBU 6/01 are simultaneously met:

• the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use;
• the object is intended to be used for a long time, i.e.

  Dismantling (dismantling) of fixed assets during their write-off: registration and accounting (Sizonova O.)

  a period of more than 12 months or a normal operating cycle if it exceeds 12 months;

• the organization does not assume the subsequent resale of this object;

the object is capable of bringing economic benefits (income) to the organization in the future.

Upon liquidation of the real estate object, all of the above conditions cease and there are no grounds for further accounting of the object as a fixed asset. PBU 6/01 does not contain any other conditions and reservations regarding state registration of the termination of ownership.

When is the liquidation process of a property considered completed?

The property liquidation process may take some time. According to the position of the Ministry of Finance of Russia, given in the Letter of 03.04.2007 N 03-05-06-01 / 24 and based on paragraph 84 of the Guidelines for accounting for fixed assets, the process of liquidating a property should be considered completed after writing off the residual value to the financial result according to completion of the disposal of the object.

What is a real estate cadastral plan?

According to Art. 14 of the Law on the State Real Estate Cadastre, publicly available information entered in the State Real Estate Cadastre is provided by the authority cadastral registration at the request of any person.

Information entered in the state real estate cadastre is provided in the form of:

• copies of the document on the basis of which information about the property is included in the state real estate cadastre;
• cadastral extract about the property;
• cadastral passport of the property;
• cadastral plan of the territory;
• cadastral certificate.

According to Note 1 to Appendix N 3 of the Order of the Ministry of Justice of Russia dated February 18, 2008 N 32 "On approval of the forms of cadastral passports of a building, structure, object of construction in progress, premises, land plot" information from the state real estate cadastre is provided by the Federal Real Estate Cadastre Agency and its territorial bodies .

For the provision of cadastral information in the prescribed manner, as well as for the registration of a property, a state duty must be paid in accordance with the legislation of the Russian Federation on taxes and fees. But in the current edition of Ch. 25.3 of the Tax Code of the Russian Federation, the payment of state duty for the above actions is not provided. Therefore, at present, no state duty is charged for the implementation of cadastral registration of real estate, for the provision of cadastral information in the prescribed manner. No fee is charged for providing information from the state land cadastre.

L.S. Stukov

LLC "Independent Business Consulting"

The wiring replacement process can be divided into 5 main steps:

• Departure of a specialist. Our employee will arrive at the object strictly at the time agreed in advance. On-site diagnostics of wiring points is carried out, options for upgrading the system are determined taking into account the wishes of the client. Based on the information received, an electrical project is created indicating sockets, connecting electrical appliances, etc.
• Preparation of documentation. At this stage, a complete estimate is drawn up and the final cost of replacing the wiring in the apartment is determined. If necessary, our specialists will prepare a package of supporting documentation for the approval of changes in Rostekhnadzor.
• Purchase of materials. Our specialist will make a list of materials and give recommendations on their acquisition. A more convenient option for our customers - we independently purchase everything you need.
• Dismantling old wiring. Replacing the wiring in the house involves the dismantling of old wire routes, junction boxes, sockets and sockets, and turning off electrical equipment. As a result, only the introductory machine remains, to which the new wiring will be connected.
• Electrical installation. We carry out wiring in all rooms, electrical panels with automatic switches. Low-voltage lines are being created to connect the Internet, television cables, alarm and telephone. During the replacement of wiring in a private house, grounding is also created.

The cost of replacing electrical wiring in an apartment and a house

21.10.2016

As a result of the inventory, your company has identified a fixed asset that is damaged, obsolete or physically worn out. As a rule, it is impossible to sell such an object. Then it is dismantled and written off from the register. We will figure out how to carry out and document this operation, draw up postings, reflect it in the income statement, calculate taxes, including choosing an acceptable position for you with VAT recovery.

Fixed assets involved in the production process gradually lose their original characteristics. Physical deterioration refers to deterioration
technical, economic and social characteristics of the object under the influence of the labor process (intensity, features of the technology of use, the quantity and quality of repairs, the level of aggressiveness external environment etc.). Moral obsolescence (depreciation) is manifested in the fact that the fixed asset in its design, performance, economy ceases to meet the requirements for the production of products of the required quality.

Due to the physical or obsolescence of fixed assets,
its inability to bring economic benefits, and this is already the basis
to write it off.

Preparation of documentation for the disposal of objects

To establish the physical and moral depreciation and whether it is possible to restore the object, whether it will be effective and how expedient its further use, a commission is created by order of the head of the organization. In the future, she gives her opinion and draws up documentation for the disposal of objects.

The commission consists of relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of fixed assets. External specialists can be invited to participate in the work of the commission
(Clause 77 of the Methodological Guidelines for Accounting of Fixed Assets, approved by Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n, hereinafter referred to as the Guidelines).

The Commission must (clause 78 of the Guidelines):

• inspect the item of property, plant and equipment to be written off using the necessary technical documentation and accounting data;
• identify persons who are responsible for the premature disposal of fixed assets, make proposals to hold these persons accountable;
• draw up conclusions on the write-off of an object of fixed assets.

An order to create a commission might look like this.

The commission also decides whether it is possible to continue to use individual components, parts, materials obtained during the dismantling of the retiring facility (for example, for the current repair of working equipment or for sale), evaluates it by quantity and value, based on market prices, and also ensures safety.

After making a decision to write off the object, the commission draws up a conclusion. There is no standard form for it. Therefore, you can develop a document template yourself. The main thing is that the form contains all the necessary details of the primary document. The form is approved by the head with an order to the accounting policy (Article 9 of the Federal Law of December 6, 2011 No. 402-FZ, clause 4 PBU 1/2008).

An example of the conclusion of the liquidation commission.

The next step: the head of the organization issues an order to liquidate the fixed asset. There is no standard form of the document, you can use the sample.

After the conclusion of the commission and the order of the head, it is necessary to draw up an act on the write-off of property. You can use the act according to the standard form No. OS-4 (for cars - No. OS-4a)
or self-designed form. In the second case, it is necessary that the document
had all the necessary details.

Like any other primary documents that are used in the organization, the chosen form is approved by order of the head.

Based on the write-off acts, make notes on the disposal of fixed assets in inventory cards, books that you use to account for the storage and movement of fixed assets. This is provided for in paragraph 80 of the Guidelines. As a rule, standard forms are used: an inventory card in the form No. OS-6 (when accounting for property separately) or a card in the form No. OS-6a (when fixed assets are accounted for as part of groups of objects). Small businesses use an inventory book in the form of No. OS-6b.

When dismantling a fixed asset, you can get individual materials, components and assemblies suitable for use. Such property must be credited (clause 57 of the Methodological Instructions). To formalize the receipt of objects received during the dismantling of fixed assets, you can use the standard form No. M-35.

How to reflect dismantling in accounting

When a fixed asset is liquidated, both income and expenses arise as a result of dismantling. Consider how to reflect them in accounting.

Decommissioning of an object

Write off the object itself from account 01. Also reflect all the costs associated with the liquidation of property. From the month following the liquidation, stop accruing depreciation
(clause 22 PBU 6/01).

If the useful life has not yet expired, upon liquidation of fixed assets, its residual value is written off to other expenses. Do this in the period when you drew up the liquidation act and complied with all the necessary formalities. This follows from paragraph 29 of PBU 6/01 and paragraph 11 of PBU 10/99.

When writing off the residual value of the transactions are as follows:

- reflected the amount of depreciation accrued for the period of operation of the facility;

- reflected the initial cost of the liquidated fixed asset;

- the residual value of the fixed asset is written off (on the basis of the write-off act).

If the residual value is written off optionally, then without the cost of disassembly and dismantling
not enough.

Reflect these expenses as part of other expenses of the period to which they relate (clause 31 PBU 6/01, clause 11 PBU 10/99).

From the one who conducts the liquidation of the fixed asset, the registration of the postings of the costs of these works also depends. There are three options.

Option 1. Liquidation is carried out by a special division of the organization. For example, repair service. Then the lines are:

DEBIT 23   CREDIT 70 (68, 69...)
- reflects the costs of liquidation of the fixed asset;

DEBIT 91-2   CREDIT 23
- written off expenses for the liquidation of fixed assets.

Option 2. The organization does not have a special unit, carry out the liquidation without the involvement of third-party contractors. Therefore, when writing off the costs of liquidating a fixed asset in accounting, make the following entry:

DEBIT 91-2   CREDIT 70 (69, 68, 10...)
- expenses for the liquidation of fixed assets are taken into account.

Option 3. The contracted contractor liquidates the fixed asset. The costs associated with paying for his services, reflect the posting:

DEBIT 91-2   CREDIT 60
- the expenses for the liquidation of the fixed asset, performed by the contract method, were taken into account;

DEBIT 19   CREDIT 60
- the VAT presented by the contractor who carried out the liquidation of the fixed asset was taken into account.

Accounting for materials received during dismantling

And what to do with the remaining materials, for example, quite serviceable spare parts and scrap metal? All these things come at a market price. In the future, materials can be used in production or sold.

For the receipt of materials during the dismantling of the OS, the wiring is as follows:

DEBIT 10   CREDIT 91-1
- materials received during the liquidation of the fixed asset were capitalized.

The sale of materials (scrap) in accounting is reflected as other income. The cost of sold inventories is written off to other expenses. The wires are:

DEBIT 62   CREDIT 91-1
- reflected the proceeds from the sale of materials (scrap);

DEBIT 91-2   CREDIT 10
- written off the cost of materials (scrap).

Statement of Financial Performance and Explanations

In the statement of financial results, the written-off residual value of the dismantled fixed assets is indicated in line 2350 “Other expenses”.

In addition, it is reflected in the notes to the balance sheet and the income statement in the section "Fixed assets" in column 6 "Retired objects".

Other costs associated with the liquidation of a fixed asset (for example, its dismantling, dismantling, etc.) are also indicated in line 2350 “Other expenses” of the Statement of Financial Performance.

After disassembly or dismantling of equipment, valuables (parts, assemblies, assemblies) may remain that can be used in production. The accountant must capitalize them at market value (the price of a possible sale). This rule is applied both in accounting and in tax accounting.

The amount of such income is indicated in line 2340 "Other income" of the income statement.

EXAMPLE OF REFLECTION IN ACCOUNTING AND REPORTING OF DISMANTLING OS

JSC "Tender" dismantled and wrote off the machine due to its obsolescence. The initial cost of the machine is 130,000 rubles, the accrued depreciation is 40,000 rubles.

After dismantling, materials and spare parts were received, which the company plans to use in the future.

Their market value is 50,000 rubles.

The cost of dismantling the machine amounted to 10,000 rubles. The dismantling was carried out by the Tender repair shop.

The accountant of the "Tender" must make the postings:

DEBIT 01 sub-account "Retirement of fixed assets"   CREDIT 01
- 130,000 rubles. - written off the initial cost of the machine;

DEBIT 02   CREDIT 01 sub-account "Retirement of fixed assets"
- 40,000 rubles. - written off accrued depreciation;

DEBIT 91-2   CREDIT 01 sub-account "Disposal of fixed assets"
- 90,000 rubles. (130,000 - 40,000) - the residual value of the machine has been written off;

DEBIT 91-2   CREDIT 23
- 10,000 rubles. - written off the cost of dismantling the machine;

DEBIT 10   CREDIT 91-1
- 50,000 rubles. – spare parts left after dismantling were credited;

DEBIT 99   CREDIT 91-9
- 50,000 rubles. (90,000 + 10,000 - 50,000) - reflected the loss from the write-off of the machine.

The amount of expenses for the liquidation of the machine was 100,000 rubles. (90,000 + 10,000). This amount will be shown on line 2350 of the income statement. Income from liquidation in the amount of 50,000 rubles. should be reflected in line 2340 of the income statement.

How to account for dismantling when calculating taxes

If you dismantled the OS, this has its own tax consequences.

income tax

When calculating income tax, the expenses for the liquidation of fixed assets should be taken into account as part of non-operating expenses. This applies both to the residual value of the fixed assets being dismantled, and to expenses in connection with the liquidation of property. The basis is subparagraph 8 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.

With the accrual method, take into account the expenses in the period in which the act on the completion of work on the liquidation of the fixed asset was signed. This follows from subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation.

Under the cash method, reflect the costs of liquidation as they are paid if there is an act on the completion of liquidation work (clause 3 of article 273 of the Tax Code of the Russian Federation). Both under the accrual method and under the cash method, the undercharged depreciation is written off on the date of execution of the act of writing off the fixed asset.

If, after dismantling, the remaining parts or materials are credited, then reflect their cost as part of non-operating income on the basis of paragraph 13 of Article 250 of the Tax Code of the Russian Federation. It is necessary to show income regardless of whether you will use the received property in the future in activities aimed at generating income or not (letter of the Ministry of Finance of Russia dated May 19, 2008 No. 03-03-06 / 2/58).

With the accrual method, the date of receipt of income will be the date of signing the act on the liquidation of the fixed asset (subclause 8, clause 4, article 271 of the Tax Code of the Russian Federation). If you use the cash method, reflect income in the form of the cost of raw materials or materials received after the liquidation of the fixed asset, as of the date of their posting in accounting (clause 2 of article 273 of the Tax Code of the Russian Federation).

The cost at which raw materials, materials, etc. are reflected in tax accounting, is determined taking into account market prices. In tax accounting, this will be non-operating income.

When dispensing materials for production or subsequent sale, reflect their cost, respectively, as part of material costs or sales costs. At the same time, define the cost that can be taken into account when calculating income tax as the amount that was previously included in income (paragraph 2, clause 2, article 254 of the Tax Code of the Russian Federation).

Special Modes

For firms and entrepreneurs on the simplified tax system with the object "income", the dismantling of fixed assets does not affect the amount of the single tax in any way (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). Simplifiers with the object “income minus expenses” can write off the costs of dismantling the fixed assets during taxation both on their own and with the participation of a contractor (clause 1 of article 346.16 of the Tax Code of the Russian Federation).

The dismantling of fixed assets does not affect the amount of UTII, because the base for single tax is imputed income (Article 346.29 of the Tax Code of the Russian Federation).

Should VAT be reinstated?

If the contractor who carried out the dismantling is a VAT payer, then the amount of tax presented by him can be deducted according to general rules by virtue of a direct rule - paragraph 6 of Article 171 of the Tax Code of the Russian Federation.

However, officials believe that the company, due to the “early” decommissioning of fixed assets, has a VAT obligation: if the useful life of the object has not expired, the payer must restore the amount of input VAT attributable to the residual value of fixed assets. This was pointed out by the Ministry of Finance of Russia in a relatively fresh letter dated February 17, 2016
No. 03-07-11/8736. Since fixed assets are no longer used in VATable transactions -
there is no deduction right.

If the accountant decides to follow this instruction, he will make the entries:

DEBIT 91 sub-account "Other expenses" CREDIT 19
- included in other expenses is the amount of input VAT on the services of the contractor;

DEBIT 91 sub-account "Other expenses" CREDIT 68 sub-account "VAT settlements"
- the amount of VAT was restored on the under-depreciated part of the cost of the fixed asset subjected to dismantling.

One may not agree with the requirement to recover VAT from the residual value of fixed assets. A closed list of grounds on which it is necessary to restore VAT (clause 3 of article 170 of the Tax Code of the Russian Federation)
does not provide for such a basis as the decommissioning of the OS.

This conclusion is in last year's letters of the Federal Tax Service of Russia dated June 17, 2015 No. GD-4-3 / 10451
and dated May 21, 2015 No. GD-4-3/8627. In both documents tax service based on position
decision of the Supreme Arbitration Court of the Russian Federation of October 23, 2006 No. 10652/06 and to the letter of the Ministry of Finance of Russia of November 7, 2013
№ 03-01-13/01/47571.

tax consultantTamara Petrukhina

Engineering communications in the old apartment buildings more and more often today, after 20–40 years of operation, they fail. And if changing the pipes is not so difficult, then with the intra-apartment electrical network everything is much more difficult. In such a situation, replacing the electrical wiring in an apartment often turns into a problem. It is not in vain that it is recommended to do this during the overhaul of the home, since it will not be possible to quickly repair and patch up anything here. Electrical wiring often has to be completely redeployed.

Statement of a question

If the house is old and over 30 years old, then the electrical wiring in the apartment must be changed without fail and as soon as possible. AT Soviet years it was all made of aluminum wires and according to the TN-C scheme (with a solidly grounded neutral). This option was the cheapest and easiest to implement, and it was used everywhere.

But over time, it turned out that aluminum conductors under constant voltage ~ 220 V gradually degrade and become brittle. As an inevitable consequence - short circuits and fires.

Plus, the TN-C grounding scheme itself is not very practical in terms of security. At break PEN conductor protection against electric shock in such a network actually ceases to exist. Therefore, at the first opportunity or during a major overhaul in the apartment, such wiring should be completely changed. Moreover, not only electrical wires are subject to replacement, but also the switchboard and switches with sockets.

Wiring Options

What needs to be done to replace

To replace electrical wiring in the apartment, you need:

1. Develop a project and wiring diagram.
2. Dismantle the old network.
3. Lay new electrical wires (open or closed).
4. Install and connect electrical installation products and lighting devices with switches.
5. Mount the switchboard with protection.
6. Check the created electrical network as a whole and each individual line for short circuits.

There is nothing fundamentally complicated here. With minimal skills in electrical installation, everything can be done by hand. However, such a replacement must be done in stages, step by step, and with strict observance of the rules of the EIC.

Schema Design

Drawing up a wiring diagram for the apartment allows you to clearly define right amount Supplies and scope of work. It indicates all consumers of electricity and the location of sockets, switches, etc.
The main point here is the total power consumption.

When a plan is being prepared for a new electrical wiring in a private house outside the city, then it is necessary to obtain technical conditions from the power engineers in advance for the kilowatts supplied to the site. Usually it is about 5–15 kW.

The residential electrical network already exists and is already connected to the general house network. And most often the value of the permitted power for it ranges from 1.3–5 kW. Only in modern high-rise buildings without gas stoves this parameter can reach up to 10 kW.
When replacing electrical wiring, it is impossible to go beyond the established maximum. This will lead to an accident and protection operation on the common network, and then ZhEK electricians will instantly calculate troubled apartment and make claims. The existing permitted capacity must first be found out in the housing office, and only then start from these figures and divide the in-house consumers into groups.

Wiring diagram in the apartment

Coordination

Formally, everything in the apartment is the property of the landlord. Therefore, in principle internal wiring you can change it any way you like. However, if this is done with errors and after an accident occurs with the victims, then all responsibility will fall on such a homemade owner.

Strict requirements for approval in ZhilInspektsiy apply only to redevelopment. The usual replacement of wiring does not apply to this category of work. But with global changes in the intra-apartment network and its complete alteration with connection electric boiler or electric stoves with high power, you still have to order a plan and coordinate it with the housing office (or with power engineers, depending on the region). But simply shifting the wires with the change of old aluminum to new copper ones is possible without going to the authorities.

Wiring

Self-installation of electrical wiring in the apartment will be cheaper than the alternative of calling professional electricians. However, if there are no skills for such work, and “kilowatts”, “RCD”, “grounding” and “amperes” are some completely incomprehensible terms, then it is better to turn to professionals. Otherwise, you can take on the replacement of the wiring in the apartment yourself.

Layout of sockets for kitchen appliances

Preparation of materials

When choosing for intra-apartment wiring copper wires by cross section, it is recommended to focus on the following standards:

1. For an electric stove and other similar powerful consumers, wires of 6 mm2 are needed (an automatic machine on the line is 32–40 A).
2. For sockets and household air conditioner 2.5 mm2 required (automatic 16-20 A).
3. For lighting groups, 1.5 mm2 is enough (automatic 10–16 A).

Sockets are recommended to be installed at the rate of one per 6 squares of living space in the room. If an RCD is installed after the circuit breaker, then it should exceed the automatic circuit breaker in amperes by 10–20%. It is best to take the cable VVG, PVS or NYM.

Types of cable for electrical wiring

If you run a separate wire from the shield to each outlet, then their total footage in the electrical network being created will be huge. Usually, junction boxes for electrical wiring are installed in the apartment and the wiring is done in groups. This option is cheaper and the cable channels require a smaller size.

The layout of electrical appliances in the hall

Stages of work

Independent replacement of electrical wiring in your apartment is a lot of work with a puncher and construction dirt. Typically, indoor wires are laid in a hidden way in the strobes in the walls, which you will have to do yourself. You will need to grind even in panel house, it is not always possible to run new cables in existing cavities in panels. Often these channels in some places are filled with concrete.

How to hide cables without chasing walls

Dismantling old wiring

Before starting to dismantle the old wiring in the apartment, it must be completely de-energized by turning off the common apartment switch in the panel on the floor. After that, you should check the presence of voltage in the sockets using an indicator screwdriver or a voltmeter. Only after verification can you transgress further work for cable replacement.

Marking and preparing walls in the apartment

To simplify the laying of wiring around the apartment, first on the walls you should mark all the wiring lines and installation locations for sockets, distribution (soldering) boxes and switches. Then you can start chasing and cutting holes for the sockets.

Wall marking for electrical wiring

Wiring

It is recommended to do internal wiring in a wooden house open way with laying wires in cable channels. And in apartments it is customary to mount it, on the contrary, hidden. It is then easier to close such wiring with decor, and the risk of damage to it is subsequently minimal. Fixation of electrical wires in strobes is carried out with dowel-clamps or gypsum mortar.

Placement of electrical appliances in the corridor

Installation of protective systems

In many old high-rise buildings, in principle, it is impossible to lay a three-core wire with a ground wire from the shield to the apartment. This is not included in the project. But in some apartment wiring is two-core, but it can be easily changed to a modern three-core. It is only necessary to correctly connect everything in the shield on the floor.

Possibility of converting Soviet TN-C wiring to more reliable option TN-S or TN-C-S must be checked with the ZhEK electricians. It is strictly forbidden to change anything in the floor panel on your own. This grounding in a private house can be done by yourself, in an apartment building everything is much more complicated.

The calculation of the parameters of RCDs and difavtomatov and without fail should be entrusted to a specialist in this field. Mistakes here are fraught with serious problems.

Replacing the electrics in the apartment must begin with the dismantling of the old electrical network. At first glance, it seems that dismantling sockets, switches and the cable itself from the wall is quite simple, but even in such an event difficulties may arise. For example, not everyone knows how to find the wire passing through the wall, but it is also desirable to remove it before laying a new line. In this article, we will talk about how to dismantle the old wiring with our own hands, so that readers know about all the intricacies of the work.

Step 1 - Prepare the Tools

First you need to collect tools that may come in handy during dismantling works. At a minimum, you should have:

1. Screwdriver Set
2. pliers
3. Insulating tape
4. Indicator screwdriver, and even better - a multimeter
5. Bulgarian and perforator
6. Torch
7. Rubberized gloves
8. hidden wiring detector

With regard to the latter, it is hardly advisable to purchase a detector for a single case. You can solve the problem by doing .

Step 2 - Dismantling

When all the tools are assembled, you can proceed to dismantle the old wiring with your own hands. First of all, turn off the power in the house or apartment. To do this, turn off the introductory circuit breaker in the shield, as well as group machines, if any (just in case).

Next, you need to make sure that there is no voltage in the room, otherwise when you dismantle the socket or switch, electric shock cannot be avoided. About what we talked about. We touch the indicator to each connector and make sure that the light is off. The multimeter should show the absence of voltage in the network.

When the power is turned off, we proceed directly to dismantling. We begin the removal of the old wiring from the dismantling of the switchboard - turn off the wires after the introductory machine and remove all group circuit breakers and RCD (for sockets, lighting, individual electrical appliances). When the shield is dismantled, we move on to the dismantling of sockets and switches.

How to remove old switches and sockets does not need to be explained for a long time. Just unscrew the screws, remove the case and disconnect the wires from the clamps. The video below clearly shows how to dismantle these wiring elements:

We change the socket

Removing the light switch

Don't forget the chandeliers wall sconces, they should also be removed when dismantling the wiring. We talked about that in a separate article.

As for the electric meter, if you want to dismantle it (transfer it to another place or replace it altogether), then the first thing you need to do is obtain the appropriate permission from management company, because to dismantle the electricity meter, you will have to remove the seals. More details about that, we talked about in a separate article.

Lastly, dismantle electric cable. Well, if the wiring is carried out in an open way. In this case, the cable is simply removed from the box, and a new one is pulled in its place. You can further simplify the process by attaching the end of the new cable to the old one. During the broach, the new wiring will just replace the old one.

Things are more complicated when you need to dismantle hidden wiring in the wall. In this case, the first step is to find where the old power line runs. The easiest way is to visually inspect the walls. Where prominent plaster seams will be visible, most likely it passes cable line. If there are no visual differences, you will have to use a detector that will show where the old wiring goes, which needs to be dismantled.

Search for wiring with a detector

Please note that if you change the wiring diagram, it is not at all necessary to remove the electrician located in the wall, especially if it is in voids panel house. It will be enough to simply insulate the ends and wall up the line, and draw a new one elsewhere. This will make the dismantling process easier.

If you still decide to dismantle the old electrical wiring with your own hands, then after finding the cable laying route with the help of a grinder and a perforator, we cut through the plaster and take out the laid cable line.

How much do services cost?

Also for general information We bring to your attention the prices for the dismantling of wiring in the apartment. We took this price list from one of the companies, the average cost in Moscow for 2019.