How to generate a document for the sale of a fixed asset in the 1C 8.3 Accounting program?
If a business owns a fixed asset (such as a vehicle, equipment, or real estate), it may need to sell it. In the 1C:Accounting 8.3 program, the sale of an operating system is formalized not by a standard sales document, but by a specially designed document called “Transfer of the operating system.” It records both the proceeds from the sale and the disposal of fixed assets. Let's consider filling out the document.
Registration of sale of fixed assets
Section: Fixed assets and intangible assets/ Disposal of fixed assets/ Transfer of fixed assets
In the “header”, some fields are similar to the fields in sales documents: counterparty, agreement (type “With buyer”), as well as links for setting up accounts for settlements with the buyer and for advances (by default these are 62.01 and 62.02), offset of the advance, payment method VAT (in total or on top).
In addition, there are details regarding fixed assets:
- Preparation document. Required for transactions subject to state registration (except for real estate). In this case, you must first enter a special document “Preparation for OS transfer” and then select it in this “OS transfer” field
- OS location. Here you need to indicate the division to which the fixed asset is attached
- OS event. You must select it from the “Events with fixed assets” program directory. Only events of the “Transfer” type are available. If such an event is not in the directory, you need to create it
The items being sold are entered into the “Fixed Assets” tabular section. The main tool is selected from the OS directory. Then you must indicate the sales price and the VAT rate (if the transaction is subject to this tax).
Next in the line there are columns for indicating accounting accounts. The program has already filled them out in accordance with the accounting rules for the sale of fixed assets: 91.01 “Other Income” is indicated as an income account, 91.02 “Other Expenses” is indicated as an expense account and VAT account.
However, the analytics is not filled out - subconto account 91. It is indicated manually by selecting the desired item from the directory “Other income and expenses” offered by the program. The article should look like “Sales of fixed assets”.
The “Advanced” tab contains fields for specifying the shipper and consignee (if they are different from the buyer and supplier). If you need to restore the depreciation bonus that was previously included in expenses, you should put the appropriate flag here. If the asset being sold is a piece of real estate, then on this tab you need to put a mark on the transfer of ownership after state registration.
In “Transfer of OS”, as well as in implementation documents, there is the possibility of automatically issuing an invoice - using the button at the bottom of the document.
Postings when transferring the OS to 1C 8.3
The document “Transfer of OS” in 1C 8.3 generates the following accounting entries (if a document on preparation for transfer has not been previously entered):
- income from the sale of fixed assets – Dt 62 Kt 91.01
- accrual of depreciation of fixed assets for the current month - to the debit of the account specified in the settings for this fixed asset, for the loan 02.01
- calculation of the residual value for disposal of fixed assets on account 01.09 “Retirement of fixed assets” - transfer of book value by posting Dt 01.09 Kt 01.01; transfer of accumulated depreciation by posting Dt 02.01 Kt 01.09
- write-off of the calculated residual value of the fixed asset – Dt 91.02 Kt 01.09
- VAT calculation (if necessary) – Dt 91.02 Kt 68.02
If the document “Preparation for the transfer of fixed assets” was previously entered, then it makes accounting entries for the disposal of fixed assets on account 01.09. The remaining postings are made by the transfer document.
Document 1C “Transfer of OS” allows you to print such forms as the Certificate of Acceptance and Transfer of OS (OS-1), UPD and invoice.
Based on materials from: programmist1s.ru
Fixed assets are those assets that are used as labor tools for more than 12 months and cost more than 100,000 rubles.
Accounting for fixed assets in 1C 8.3 is 100% automated. First, in 1C Accounting for the operating system, it is drawn up. Next, they are accepted for accounting and assigned an inventory number.
The developers of 1C:Accounting 3.0 have reduced this operation to the execution of one document - “Receipts (acts, invoices)” with the type of operation “Fixed Assets”. In this case, there is no need to create . All transactions, both on receipt and on acceptance for accounting, are created by one document - receipt.
Let's look at step-by-step instructions for accounting for OS in 1C 8.3.
In the “Fixed assets and intangible assets” menu, select “Receipt of fixed assets” and create a new document.
In the header you must indicate the organization, counterparty and agreement. Set up the way to reflect depreciation and VAT expenses. If you are going to rent out the property in the future, check the appropriate box.
In the tabular part of the document, list the required fixed assets. Remember that if you buy several identical objects (for example, 3 machines), then in the “Fixed” assets directory and in this tabular section you should have 3 different positions with different inventory numbers.
Also in the tabular part, VAT, accounts (accounting, depreciation, VAT) and service life in months are indicated.
Or watch the video:
OS depreciation in 1C 8.3
Let's look at depreciation using the example of month-end closing. In the "Operations" menu, go to the "Month Closing" item.
Please note that setting up depreciation rules and methods is configured in . Depreciation is calculated every month, starting from the month following the acceptance of the asset for accounting.
When performing a routine operation for depreciation and wear and tear of the operating system, a posting was generated in the amount of 2950 rubles. The settings indicate the linear method of calculating depreciation. The lathe in our example has a service life of 60 months. Depreciation is calculated by the cost of the asset divided by its service life. Everything was calculated correctly.
An example of depreciation is discussed in this video:
Other accounting documents
The “Fixed Assets and Intangible Assets” menu also contains other documents on the receipt and accounting of fixed assets. For example, modernization, lease, transfer for installation and others. There is nothing difficult about filling them out.
At the time of sale, the residual value of the fixed assets is RUB 374,999.96. (500,000.00 – 500,000.00/48*12), accordingly, the organization sells fixed assets at a loss of 124,999.96 rubles. (374,999.96 – 250,000.00). The remaining depreciation period is 36 months (48-12).
In accordance with clause 3 of Article 268 of the Tax Code of the Russian Federation for tax accounting, an organization must reduce the tax base for income tax monthly, starting in February 2016, by the amount of 3,472.22 rubles. (124,999.96/36).
In the 1st quarter of 2016, the income tax base was RUB 180,500.00. needs to be reduced by 10,416.67 rubles. (amount of accrued depreciation for January) and 6,944.44 rubles. (the amount of the recorded loss from the sale of fixed assets for February and March).
Thus:
- Profit before tax is 45,083.37 rubles. for accounting (180,500.00 – 124,999.96 – 10,416.67);
- Taxable profit is RUB 163,138.89. for tax accounting (180,500.00 – 10,416.67 – 6,944.44);
- Income tax is equal to RUB 32,627.78. (163,138.89*0.2);
- Net profit is 12,455.59 rubles. (45,083.37 – 32,627.78).
Step 1
Let's create a depreciation sheet and look at the residual value of the fixed assets ( section Fixed assets and intangible assets – Reports – Statement of depreciation of fixed assets):
Step 2
To reflect the implementation of the OS in 1C 8.3, we use the document OS Transfer ( section Fixed assets and intangible assets - Disposal of fixed assets - Transfer of fixed assets).
In the header of the document we indicate:
- Date of sale of the fixed asset;
- Buyer of the fixed asset (we use the Counterparties directory);
- Agreement with the buyer (use the directory Contracts of counterparties);
- The division in which the OS is listed at the time of implementation (we use the Division directory);
- Event with an asset object (use the directory Events with fixed assets).
In the tabular part on the Fixed Assets tab we indicate:
- Name of the retiring asset (we use the fixed assets directory);
- The cost of implementing an OS object;
- In the Subconto column, select a predefined article Income (expenses) associated with the sale of fixed assets:
- If you add an article to the Other Income and Expenses directory yourself:
then in the Item type line you need to indicate the value Sales of fixed assets:
Let's look at the postings that were generated after the document on the implementation of the OS:
Step 3
It is necessary to create a new directory element Deferred Expenses to distribute the loss from the sale of fixed assets in tax accounting over the remaining 36 months. Section Directories – Income and expenses – Deferred expenses:
Step 4. Accounting for the purposes of PBU 18/02
Let's look at the data from . Section Reports – Income tax reports – Registers tax accounting– 1.09 Financial results from the sale of fixed assets and intangible assets. From the generated report we see that the loss from the sale of fixed assets amounted to RUB 124,999.96:
Step 5
Using the document Transactions entered manually, we will create an operation to account for the amount of loss from the sale of fixed assets in tax accounting (clause 3 of Article 268 of the Tax Code of the Russian Federation). Section Operations – Accounting – Operations entered manually:
Step 6
Let's perform the routine operation Closing the month. Section Operations – Period Closing – Month Closing:
Let's look at the received postings:
- Write-off of deferred expenses:
Step 7
IN tax return For income tax, the amount of loss from the sale of a fixed asset can be viewed in Appendix 2 to Sheet 02 on line 100:
Study in detail the scheme for reflecting the operation of selling an asset at a loss for NU purposes (this block is not automated in 1C), and also learn how to check the correctness of entering transactions related to the acquisition, acceptance for accounting, sale of an asset, as well as the calculation of depreciation in 1C 8.3 possible on our remote module. For more information about the course, watch our video:
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Accounting for fixed assets is completed when the fixed assets are liquidated or sold. In the 1c 8.2 program, for this purpose, the documents Decommissioning of OS, Preparation for transfer of OS, Transfer of OS are provided (Fig. 1). Let's consider each of them separately.
Decommissioning of OS
Let’s say once every six months you conduct an OS Inventory, which we will talk about in another article. Based on the results of the inventory, there are operating systems that are not working; according to the conclusion of the technical inspection, they cannot be repaired; they must be written off from the balance sheet of the enterprise. The document Decommissioning the OS is intended for this purpose (Fig. 2).
Documents - Fixed assets - Write-off of fixed assets
We fill out the document sequentially:
1.Name of the organization, date, if not current;
2. Reason for write-off, event for regulated and accounting (if not in the list, the reason can be added in the corresponding directory, via “Add” (Fig. 6).
3. Set up the accounting account “Other expenses” and the write-off subaccount, select the tax purpose of the expenses corresponding to the operation.
4.In the Main tool field, select the names of the OS from the directory (Fig. 4), or enter the inventory number, Enter and the name of the OS is pulled up from the directory automatically. To select an OS, you can use Selection.
5.Fields with numeric values Cost, Depreciation, Residual value (Fig. 4-5) - are filled in automatically using Fill in (For a list of fixed assets or By name - for all similar fixed assets, according to the name entered in the table.) If the cost of the fixed assets is written off to costs during commissioning - displayed in the line Written off upon acceptance. We carry out the write-off document.
Preparing for OS transfer
The document preparation for transfer may precede the document Transfer of OS.
Documents - Fixed assets - Preparation for transfer of fixed assets
We fill in the following fields:
1. Event for regulated and management accounting (Fig. 7);
2.Select the name of the OS from the directory and fill out the tabular part using “Fill” (Fig. 7 - 8);
OS transfer
Documents - Fixed assets - Transfer of fixed assets
The document is completed in case of sale of OS. The structure here is more complex than the previous two (Fig. 9-19). First, fill out the “header” of the document (Fig. 9-10):
On the “Additional” tab, set the name of the consignee, delivery address and department (Fig. 14)
On the mutual settlements parameters tab, set the corresponding accounting accounts (Fig. 15).
On the commission tab, we indicate the members of the commission according to the write-off order (Fig. 16).
On the “Print invoice” tab, set the parameters necessary for the printing form (Fig. 17).
And print the document (Fig. 18)
The printed form of the document looks like this (Fig. 19):
If a business owns a fixed asset (such as a vehicle, equipment, or real estate), it may need to sell it. In the program “1C: Accounting 8.3” it is drawn up not with a standard implementation document, but with a specially designed document called “Transfer of OS”. It records both the proceeds from the sale and the disposal of fixed assets. Let's consider filling out the document.
Registration of sale of fixed assets
Section: Fixed assets and intangible assets/ Disposal of fixed assets/ Transfer of fixed assets
In the “header” some fields are similar to the fields in: counterparty, agreement (type “With buyer”), as well as links for setting up accounts for settlements with the buyer and for advances (by default these are 62.01 and 62.02), offset of the advance, method of calculating VAT ( in total or on top).
In addition, there are details regarding fixed assets:
- Document preparation. Required for transactions subject to state registration (except for real estate). In this case, you should first enter a special document “Preparation for OS transfer” and then select it in this “OS Transfer” field.
- OS location. Here you need to indicate the department to which the fixed asset is attached.
- OS event. You must select it from the “Events with fixed assets” program directory. Only events of the “Transfer” type are available. If such an event is not in the directory, you need to create it.
The items being sold are entered into the “Fixed Assets” tabular section. The main tool is selected from the OS directory. Then you must indicate the sales price and the VAT rate (if the transaction is subject to this tax).
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Next in the line there are columns for indicating accounting accounts. The program has already filled them out in accordance with the accounting rules for the sale of fixed assets: 91.01 “Other Income” is indicated as an income account, 91.02 “Other Expenses” is indicated as an expense account and VAT account.
However, the analytics is not filled out - subconto account 91. It is indicated manually by selecting the desired item from the directory “Other income and expenses” offered by the program. The article should look like “Sales of fixed assets”.
The “Advanced” tab contains fields for specifying the shipper and consignee (if they are different from the buyer and supplier). If you need to restore the depreciation bonus that was previously included in expenses, you should put the appropriate flag here. If the asset being sold is a piece of real estate, then on this tab you need to put a mark on the transfer of ownership after state registration.
In “OS Transfer”, as in the implementation documents, there is an automatic option - using the button at the bottom of the document.
Postings when transferring the OS to 1C 8.3
The document “Transfer of OS” in 1C 8.3 generates the following accounting entries (if a document on preparation for transfer has not been previously entered):
- income from the sale of fixed assets– Dt 62 Kt 91.01;
- depreciation of fixed assets for the current month– to the debit of the account specified in the settings for this OS, for credit 02.01;
- residual value calculation for disposal of fixed assets on account 01.09 “Retirement of fixed assets” - transfer of book value by posting Dt 01.09 Kt 01.01; transfer of accumulated depreciation by posting Dt 02.01 Kt 01.09;
- write-off of the calculated residual value fixed asset - Dt 91.02 Kt 01.09;
- VAT calculation(if necessary) – Dt 91.02 Kt 68.02.
