A selection of the most important documents on request Active part of fixed assets(legal acts, forms, articles, expert advice and much more).

Arbitrage practice

As the court pointed out, recognizing the position of the taxpayer as unfounded, according to the Regulation on accounting"Accounting for fixed assets" PBU 6/01 (approved by Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 26n) and Methodological guidelines for accounting of fixed assets (approved by Order of the Ministry of Finance of the Russian Federation of 13.10.2003 N 91n) organizations can apply an acceleration factor equal to 3, only for movable property or property constituting an object of financial lease (leasing), attributable to the active part of fixed assets in accordance with the terms of the leasing agreement.

Articles, comments, answers to questions: Active part of fixed assets

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Paragraph 54 of Guidelines N 91n also states that in the case of the reducing balance method for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration factor can be applied in accordance with the terms of the financial lease agreement not higher than 3.

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This article changes the essence of one of critical tasks associated with legal regulation taxation of property of organizations in our country. This refers to the task that was proclaimed a long time ago - this is the removal from taxation of the active part of fixed assets for organizations (i.e. machines, equipment, Vehicle and so on.) . It can be noted with confidence that today the issues related to the implementation of this task are extremely relevant: the fact is that, as O.A. Nogin, one of the main directions of the recent tax reform was proclaimed a change in the system of taxation of real estate of organizations and individuals. At the same time, it should be noted that the most important question of whether it is movable property that will be further taxed on the property of organizations is still essentially open. As an example, we can cite the Main Directions of Tax Policy for 2016 and the planning period of 2017 and 2018. . According to this document, the Ministry of Finance of Russia does not approve, but only admits that in the future, the object of the tax specified in this paragraph will include only real estate.

Regulations: Active part of fixed assets

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . However, in accordance with the law Russian Federation small businesses can apply an acceleration factor of two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration factor may be applied in accordance with the terms of the financial lease agreement not higher than 3.

When choosing a reducing balance method, it must be borne in mind that it is most applicable to the active part of fixed assets, with an acceleration factor of no more than 2 in accordance with the law, and no more than 3 for leased property. In addition, due to the non-linear decrease in the residual value of an item of fixed assets, it becomes necessary to write off in Last year use of the object of the balance of its value (the so-called salvage value), which can significantly exceed the depreciation charges for previous years. This will inevitably Negative influence on the final financial results of the activity, because in the last year of using the object, the return on production is the smallest, hence the cost of production will be overestimated.

Fixed assets are material assets used as means of labor that operate in an unchanged natural form for a long time (more than one operating cycle). Depending on the nature of participation in the process of expanded reproduction, fixed assets are divided into production and non-production. Production fixed assets include objects, the use of which is aimed at systematic profit making as the main purpose of the activity. They are replenished through capital investments. For industrial enterprise production fixed assets include machine tools, workshop buildings, structures, office buildings and other fixed assets with which products are manufactured. Distinctive features of fixed production assets:

reused in the production process;

retain their natural shape appearance During a long time;

transfer their value to finished products piecemeal as it wears out.

Non-productive fixed assets are durable items that serve the manufacturing plant non-productive consumption. These funds are not directly involved in the production process, but are used for the cultural and everyday needs of the enterprise's employees. These include fixed assets of canteens, polyclinics, kindergartens, etc., which are on the balance sheet of the enterprise. The value of these funds disappears in consumption. These funds are reproduced at the enterprise at the expense of profit. From the point of view of accounting, fixed assets are means of labor with a service life of more than one year and (or) more than one operating cycle. The fixed assets of the enterprise are diverse in composition and purpose.

Classification of fixed assets by types:

Land plots and nature management objects.

Structures.

Cars and equipment:

a) power machines and equipment;

b) working machines and equipment;

c) measuring and regulating instruments and laboratory equipment;

d) computer technology;

e) other machinery and equipment.

Vehicles.

Production and household inventory.

Working cattle.

Productive livestock.

Perennial plantations.

Other types of fixed assets.

Fixed assets are valued in kind and value terms. In-kind indicators of fixed assets reflect the characteristics and number of individual objects. For example, for equipment, this is the number of units by type, age. Information on each unit of fixed assets is reflected in the inventory cards. The structure of fixed assets is characterized by the ratio specific gravity the value of each group of fixed assets. The production structure of fixed production assets is understood as the ratio of various groups of funds in terms of material and natural composition in their total average annual value. In the composition of the main production assets (OPF), an active and a passive part are distinguished.

Active funds directly affect the objects of labor. For example, working machines and equipment, tools, measuring and control instruments and equipment, computers, industrial transport. The share of the active part is the most important indicator of the production structure of fixed assets of the enterprise.

Depreciation of fixed assets.

During the production process, the main production assets wear out and decay. This reduces their value. Depreciation is a cost indicator of the loss of physical qualities by fixed assets or the loss of technical and economic properties, and as a result of this cost. Depreciation is divided into physical and moral. Physical (material) depreciation is the loss of their consumer value by fixed assets either due to their operation (for example, wear of parts) or under the influence of natural forces (for example, metal corrosion). The higher the equipment load and the shift ratio, the higher the degree of physical wear. The coefficient of physical depreciation of fixed assets (Ki) is calculated by the formula

where Tn is the standard service life, years;

Tf is the actual period, years.

The normative service life of an object is the duration of its operation in years, established taking into account moral and physical depreciation, under the conditions of the planned level of use of the object, production and renewal of output. The coefficient of physical depreciation can be calculated as the ratio of the amount of depreciation of fixed assets to their full replacement cost. The most correct method for assessing the degree of physical wear and tear is an examination of the state of the object in kind. The shelf life coefficient (Kg) of fixed assets is calculated by the formula:

Kg \u003d 1 - Ki

The moral depreciation of fixed assets is expressed in a decrease in value, regardless of physical depreciation. Distinguish obsolescence of the first and second kind. Obsolescence of the first kind is associated with the loss of fixed assets of their original value as a result of an increase in labor productivity in the industries that produce them. Elements of fixed assets of the same design and with the same characteristics are produced at a lower cost and at a lower price. Obsolescence of the second kind is associated with the emergence of new, more progressive and economical technology as a result of scientific and technological progress, which leads to a decrease in the relative utility of old fixed assets. Obsolescence of the first kind does not lead to losses, and of the second kind - leads to losses, since the costs of producing similar products on obsolete equipment are higher than on new ones. Obsolescence of the second kind can be considered as partial (partial loss of value) and complete (when further use machine becomes unprofitable). In monetary terms, depreciation of fixed assets can be defined as the amount of depreciation accrued over the entire actual life of fixed assets. Therefore, it is possible to determine the depreciation of fixed assets in monetary terms by the formula.

Fixed assets ( , fixed capital) is a part of . They are created in the process, reused in production (economy) and gradually (in parts, by way) transfer their value to the created products and services without changing their natural-material form.

Fixed assets are the most important element of national wealth.

The essence of fixed assets

Fixed assets are production assets, as they are created and used in the production process.

Fixed assets include items that serve at least a year and cost above a certain value, established depending on the dynamics of prices for products of capital-creating industries (Fixed assets include objects whose value is determined in the amount of fifty times the minimum monthly wage established by law as of the date of their acquisition).

The essence of fixed assets:

• they are materially embodied in the means of labor;
• their cost is transferred in parts to the products;
• they retain their natural shape for a long time as they wear;
• are reimbursed on the basis of depreciation at the end of their service life.

Signs of fixed capital

• Operates for a long time, repeatedly participates in the production of products and services
• Transfers its value to the result of labor in parts, as it wears out
• Does not change its material form during operation

Classification of fixed assets

To study the composition of fixed assets, groupings are used according to the following criteria:

• by sectors of the economy - fixed assets of industries that produce goods and provide services;
• by forms of ownership - fixed assets owned by the state, private and other types of property;
• according to the system of participation in manufacturing process- fixed assets directly used in the process of production of products (works, services), and idle fixed assets, including those in reserve, for conservation, repair, reconstruction;
• by ownership - own and leased fixed assets;
• on a territorial basis - the fixed assets of districts, republics, territories, regions and cities.

Sources of data on fixed assets:

• regular statistical reporting on the presence and
• one-time statistical reporting on the revaluation of fixed assets
• business register data and sample survey data.

By affiliation fixed assets are divided into own And rented. Basic production assets depending on the degree of their impact on the subject of work divided into active and passive.

Tangible and intangible fixed assets

According to the all-Russian classifier, fixed assets are divided into tangible and intangible.

Tangible fixed assets include:

• Buildings (other than housing).
• Structures.
• Dwellings.
• Cars and equipment.
• Vehicles.
• Tools, production and household inventory.
• Working and productive livestock.
• Perennial plantations.
• Other fixed assets.

Building- buildings and structures in which the processes of the main, auxiliary and ancillary industries take place; administrative buildings; economic buildings. The cost of these facilities, in addition to the construction part, includes the cost of heating systems, plumbing, electrical fittings, ventilation devices, etc. The cost of buildings in the composition of the main industrial and production assets of Russia is 28%.

Structures. The group of structures, respectively, 21% includes engineering and construction facilities that are necessary for the implementation of the production process: roads, flyovers, tunnels, bridges, etc.

cars and equipment— power machines and equipment, including all types of power units and engines; working machines and equipment that directly affect the object of labor or its movement in the process of creating products; measuring or control instruments and devices and laboratory equipment intended for measurements, regulation of production processes, testing and research; Since 1972, computer technology has been singled out as a separate subgroup: electronic computers, analog control machines, as well as machines and devices used to control production and technological processes; other machines and equipment that are not included in the listed subgroups.

The share of the "machinery and equipment" group in 2002 was 43% in the total value of industrial fixed assets.

Vehicles(owned by enterprises rolling stock railways, water and automobile transport, as well as intra-factory vehicles: autocars, trolleys, carts, etc.). The share of vehicles increased to 18%.

Tools and fixtures. Fixed assets include instruments of all types with a service life of more than 1 year. Tools and inventory that have been used for less than 1 year are classified as working capital.

Transfer devices(6%) - plumbing and electrical network; heating network, gas networks, steam pipelines, i.e., objects that carry out the transmission various kinds energy from engine machines to working machines (oil pipelines, gas pipelines, etc.)

Production and household equipment and accessories, designed for storing materials, tools and facilitating the performance of production operations - workbenches, racks, tables, containers, office and household items (furniture, fireproof cabinets, duplicators, fire-fighting items, etc.).

Working and productive livestock. Working cattle (horses, bulls, oxen, camels, etc.) have been separated into a separate group since 1996. The composition of fixed assets also includes productive livestock - adult animals that produce products and offspring (cows, ewes, sows, etc.). The cost of young animals, livestock and fattening animals is included in the working capital of agricultural enterprises.

perennial plantations. The main funds include perennial plantations: fruit-bearing orchards, berry fields, windbreaks.

On-farm roads.

Land owned by the enterprise.

Other fixed assets.

Under the influence of scientific and technical progress, directions of economic and depreciation policy of the state, the classification of fixed assets is periodically reviewed.

The above classification of material fixed assets is specified for each sector of the economy. That is, the classification of industrial fixed assets is different from the classification of fixed assets Agriculture, and the classification of the OF in agriculture differs from the classification of the OF in construction.

In-kind classification of fixed assets allows you to analyze the change in their structure, to determine the share of the active and passive parts of fixed assets. The assignment of one or another type of fixed assets to the active or passive part depends on the specifics industry activities. Usually, buildings and structures are included in the passive part of fixed assets. But in a number of industries, such as oil and gas industry, wells (included in the group of structures) belong to the active part of fixed assets.

Intangible fixed assets (intangible produced assets):

• Expenses for mineral exploration.
• Computer software and databases.
• Original works of entertainment genre, literature and art.
• Science-intensive industrial technologies.
• Other intangible fixed assets that are objects of intellectual property, the use of which is limited by the rights of ownership established on them.

Fixed assets include not only operating fixed assets, but also the cost of unfinished objects that pass in such a state from the manufacturer to the user's property or, when they are paid in stages, are actually financed by the customer. Consequently, assets are accounted for as part of fixed assets from the moment they become the property of the owner. As a result, fixed assets increase by the value of the value of unfinished produced tangible assets, i.e., by the value of the value of equipment in progress (with a long production cycle) in the part paid by the customer, uninstalled equipment paid by the customer. This group also includes livestock, young animals, plantations of perennial plantations that have not reached fruiting age, grown for repeated production of the corresponding products, as well as bee colonies, poultry and fish, grown for the production of livestock products and breeding purposes.

See also

Passive part of fixed assets- fixed assets that provide conditions for production (buildings and structures).

clarification

WITH economic point view fixed assets are divided into (or active part of fixed assets) and passive part of fixed assets (or passive part of fixed assets).

The active part of fixed assets includes fixed assets that are directly involved in production ( machines, equipment, vehicles, devices).

The passive part of fixed assets includes fixed assets that provide conditions for production ( buildings and constructions).

Example

In the building of the factory workshop there are machines on which products are manufactured.

Workshop building - passive fixed assets;

Machine tools are active fixed assets.

Such a division has legal significance at the present time. IN normative documents these concepts do not occur. But in economic analysis terms are used.

In legislation, the term can be found in obsolete and repealed documents. For example, in Guidelines on accounting of fixed assets, approved by the Order of the Ministry of Finance of the Russian Federation of October 13, 2003 N 91n (p. 54):

"... with the reducing balance method - based on the residual value (original cost or current (replacement) value (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; to the active part of fixed assets, an acceleration factor of no more than 3 may be applied in accordance with the terms of the finance lease.

Additionally

Fixed assets that are directly involved in production (machinery, equipment, vehicles, appliances).

Reporting of the organization, which is prepared according to the rules of accounting.

Durable means of labor (over 12 months). Fixed assets include buildings, machinery and equipment, structures and transmission devices, vehicles.

An economic indicator that characterizes the efficiency of the use of fixed assets by an enterprise (in the industry). It characterizes the cost of fixed assets attributable to 1 ruble of sales proceeds.

An economic indicator that characterizes the efficiency of the use of fixed assets by an enterprise (in the industry). Shows the extent to which the cost of fixed assets is covered by sales proceeds.

Fixed assets are means of labor that repeatedly participate in the production process, while maintaining their natural form, gradually wearing out, transferring their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 minimum monthly wages. Fixed assets are divided into production and non-production assets.

Production assets are involved in the process of manufacturing products or providing services (machines, machines, devices, transmission devices, etc.).

Non-productive fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).

The following groups and subgroups of fixed production assets are distinguished:

1. Buildings (architectural and construction objects industrial purpose: workshop buildings, warehouses, production laboratories etc.).
2. Structures (engineering and construction facilities that create conditions for the implementation of the production process: tunnels, flyovers, roads, chimneys on a separate foundation, etc.).
3. Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
4. Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).
5. Vehicles (diesel locomotives, wagons, cars, motorcycles, carts, carts, etc., except for conveyors and conveyors included in the production equipment).
6. Tools (cutting, impact, pressing, sealing, as well as various devices for fastening, mounting, etc.), except special tool and special equipment.
7. Production equipment and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
8. Household inventory (office and household items: tables, cabinets, hangers, typewriters, safes, copying machines, etc.).
9. .Other fixed assets. This group includes library collections, museum valuables, etc.

The share (in percent) of various groups of fixed assets in their total value at the enterprise represents the structure of fixed assets. At the enterprises of mechanical engineering in the structure of fixed assets, the largest share is occupied by: machinery and equipment - an average of about 50%; buildings about 37%.

Depending on the degree of direct impact on the objects of labor and the production capacity of the enterprise, the main production assets are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, tools. The passive part of fixed assets includes all other groups of fixed assets. They create conditions for the normal operation of the enterprise.

Accounting and valuation of fixed assets

Fixed assets are accounted for in kind and value terms. Accounting for fixed assets in kind is necessary to determine the technical composition and balance of equipment; for calculation production capacity enterprise and its production units; to determine the degree of its wear, use and timing of renewal.

The initial documents for accounting for fixed assets in physical terms are passports of equipment, jobs, and enterprises. Passports provide detailed technical specifications all fixed assets: year of commissioning, capacity, degree of deterioration, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment composition, etc.) necessary for calculating production capacity.

A cost (monetary) valuation of fixed assets is necessary to determine their total value, composition and structure, dynamics, depreciation deductions, as well as to assess economic efficiency their use.

Exist the following types monetary value of fixed assets:

1. Valuation at historical cost, i.e. at actual costs incurred at the time of creation or acquisition (including delivery and installation), at the prices of the year in which they were manufactured or purchased.
2. Valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This value shows how much it would cost to create or acquire at a given time previously created or acquired fixed assets.
3. Estimate at the original or restoration, taking into account depreciation (residual value), i.e. at a cost that has not yet been transferred to the finished product.

The residual value of fixed assets Fost is determined by the formula:

Fost \u003d Fnach * (1-On * Tn),

where Fnach - the initial or replacement cost of fixed assets, rubles; Na - depreciation rate,%; Tn - the period of use of fixed assets.

When assessing fixed assets, the value at the beginning of the year and the average annual value are distinguished. The average annual value of Fsg fixed assets is determined by the formula:

Fsrg \u003d Fng + Fvv * n1 / 12 - Fvyb * n2 / 12,

where Fng - the cost of fixed assets at the beginning of the year, rubles; Fvv - the cost of introduced fixed assets, rub.; Fvyb - the cost of retired fixed assets, rub.; n1 and n2 - the number of months of functioning of the commissioned and retired fixed assets, respectively.

To assess the condition of fixed assets, such indicators are used as the depreciation coefficient of fixed assets, which is defined as the ratio of the depreciation cost of fixed assets to their full value; the coefficient of renewal of fixed assets, calculated as the cost of commissioned fixed assets during the year attributable to the value of fixed assets at the end of the year; the coefficient of disposal of fixed assets, which is equal to the value of retired fixed assets divided by the value of fixed assets at the beginning of the year.

In the process of functioning, fixed assets are subject to physical and moral wear and tear. Physical depreciation is understood as the loss of fixed assets of their technical parameters. Physical deterioration is operational and natural. Operational wear is a consequence of production consumption. Natural wear occurs under the influence of natural factors (temperature, humidity, etc.).

Obsolescence of fixed assets is a consequence of scientific and technological progress. There are two forms of obsolescence:

A form of obsolescence associated with a reduction in the cost of reproduction of fixed assets as a result of improving equipment and technology, the introduction of advanced materials, and an increase in labor productivity.

A form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.).

Obsolescence assessment of the first form can be defined as the difference between the original and replacement cost of fixed assets. Obsolescence assessment of the second form is carried out by comparing the reduced costs when using obsolete and new fixed assets.

Depreciation of fixed assets

Depreciation is understood as the process of transferring the value of fixed assets to created products. This process is carried out by including a part of the cost of fixed assets in the cost of manufactured products (work). After the sale of products, the company receives this amount of funds, which it uses in the future to purchase or build new fixed assets. The procedure for calculating and using depreciation deductions in the national economy is established by the government.

Distinguish between depreciation amount and depreciation rate. The amount of depreciation for a certain period of time (year, quarter, month) is the monetary amount of depreciation of fixed assets. The amount of depreciation accrued by the end of the life of fixed assets should be sufficient for their complete restoration (acquisition or construction).

The amount of depreciation deductions is determined on the basis of depreciation rates. The depreciation rate is the established amount of depreciation deductions for full restoration over a certain period of time for a specific type of fixed assets, expressed as a percentage of their book value.

The depreciation rate is differentiated by certain types and groups of fixed assets. For metal-cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and with a mass of more than 100 tons. - coefficient 0.6. For metal-cutting machines with manual control coefficients are applied: for machines of classes accuracy N, P- 1.3; for precision machine tools of accuracy class A, B, C - 2.0; for metal-cutting machines with CNC, including machining centers, automatic and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the life of fixed assets. It depends on the period of physical durability of fixed assets, on the obsolescence of existing fixed assets, on the ability of the national economy to ensure the replacement of obsolete equipment.

The depreciation rate is determined by the formula:

On \u003d (Fp - Fl) / (Tsl * Fp),

where on - annual rate depreciation, %;
Фп - initial (book) value of fixed assets, rub.;
Fl - liquidation value of fixed assets, rub.;
Тsl is the standard service life of fixed assets, years.

Not only the means of labor (fixed assets) are depreciated, but also intangible assets. These include: rights to use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trademarks, etc. Depreciation on intangible assets is calculated monthly according to the norms established by the enterprise itself.

The property of enterprises subject to depreciation is grouped into four categories:

1. Buildings, structures and their structural components.
2. Passenger vehicles, light commercial vehicles, office equipment and furniture, computer technology, Information Systems and data processing systems.
3. Technological, energy, transport and other equipment and tangible assets not included in the first and second categories.
4. Intangible assets.

The annual depreciation rates are: for the first category - 5%, for the second category - 25%, for the third category - 15%, and for the fourth category depreciation deductions are made in equal shares during the life of the relevant intangible assets. If it is impossible to determine the period of use of an intangible asset, then the amortization period is set at 10 years.

In order to create economic conditions for the active renewal of fixed assets and the acceleration of scientific and technological progress, it was found expedient to use accelerated depreciation of the active part (machinery, equipment and vehicles), i.e. full transfer of the book value of these funds to the created products in more short time than provided for in the depreciation allowance. Accelerated depreciation can be carried out in relation to fixed assets used to increase the output of computer equipment, new progressive types of materials, instruments and equipment, and to expand exports of products.

In the event of a write-off of fixed assets before the full transfer of their balance sheet value to the cost of manufactured products, the undercharged depreciation charges are reimbursed from the profit remaining at the disposal of the enterprise. These cash are used in the same manner as depreciation charges.

Use of fixed assets

The main indicators reflecting final result the use of fixed assets are: capital productivity, capital intensity and the utilization rate of production capacity.

The return on assets is determined by the ratio of the volume of output to the value of fixed production assets:

Cf.o. = N/Fs.p.f.,

where Kf.o. - return on assets; N - the volume of released (sold) products, rub.;
Fs.p.f. - average annual cost of fixed production assets, rub.

Capital intensity is the reciprocal of capital productivity. The capacity utilization factor is defined as the ratio of the volume of output to the maximum possible release products per year.

The main directions for improving the use of fixed assets are:

• technical improvement and modernization of equipment;
• improving the structure of fixed assets by increasing the share of machinery and equipment;
• increasing the intensity of the equipment;
• optimization of operational planning;
• advanced training of employees of the enterprise.