How to capitalize fixed assets in the budget

Accounting for fixed assets is conducted on account 101.00.000 "Basic tools". It includes any tangible object that is used in the enterprise for a period more than 12 months, regardless of the cost. The main meansm includes residential and non-residential premises, transport means, machinery and equipment, household equipment, jewelry, jewels, etc.

You will need

• - all-Russia classifier of fixed assets;
• orders of the Ministry of Finance.

Instruction

1. Object with all the facilities and fixtures used in the company for over 12 years, is the inventory and should be accounted. Records are maintained in rubles. Penny considers while the increase in other expenses.
2. To properly relate the primary tool to account for every object you must assign a unique inventory serial number. This requires the use of the national Russian classifier of fixed assets" (OCOF). In it all objects are grouped according to the classification criteria and distributed to certain codes.
3. The second digit of the code here corresponds to the fifth digit of the offset account. So, for vehicles total code - 15.000.000.00, which means that your transportation means belong to the account 101.05.000. The main toolsthat are to 1000, inclusive, and inventory numbers are not assigned. They also are not allocated to soft equipment and utensils, regardless of their value.
4. Buildings and real estate executed the act of acceptance–transfer of the building or structure. To act attached documents on the state registration of real estate. Posting real estate for fiscal accounting is reflected in the debit and credit 010112310 010611310.
5. Other objects are also accepted the act of acceptance-transfer of object OS. When receiving multiple identical objects, combine them in a group of items of fixed assets and the admission of one act. With the exception of buildings and structures. Fixed assets costing up to 3000 rubles, and also library Fund, jewelry and jewels irrespective of cost, are accounted for on the basis of the requirements-invoices.
6. Machines and equipment are put on the wiring Dt 010134000 CT 010631310, fixtures and fittings - Dt 010136000 CT 010631310. Transportation funds are recorded at CT Dt 010135000 010631310, other basic tools for Dt 010138000 CT 010631310. If the fixed asset has been received free of charge, use transaction Dt 010100000 and credit accounts 030404310.