Before you transfer property to the Charter capital of OOO, make it monetary value. If it is less than 20 thousand rubles, it may be performed by agreement between the founders. In the case where the amount of the property contribution in the authorized capital of the company is more than 20 thousand roubles, and for its assessment need to involve an independent expert.
Register the right of ownership of a legal entity – LLC made as a share of the estate, as this right arises only upon registration of the transaction in the state's territorial authority, by an authorized (paragraph 2 of article 8 and paragraph 2 of article 223 of the RF Civil Code). Please note that the documents confirming the introduction of the authorized capital of the company real property, must be submitted for registration within 1 month after the decision on introduction of relevant amendments to the founding documents. For violation of this period, the share capital increase may be declared invalid.
As to the accounting, OOO according to claim 23, 28 Order of the Ministry of Finance of the Russian Federation N 91н "On approval of methodical instructions on accounting of fixed assets", fixed assets are accepted for accounting at initial (estimated) cost of expert monetary valuation agreed by the founders. Make the entry to the debit side of account for investments in non-current assets in correspondence with a score that takes into account the settlement with shareholders. In accounting, that reflect transactions: the debit 08 (10,58) credit 75 sub-account "Calculations on contributions to the authorized (share) capital". Income received in the form of property – contributions to the authorized capital are not taken into account in the tax base of income tax.
In determining depreciation of properties received as capital contribution, identify it with the period of operation from a previous owner (p. 12 of article 259 of the RF Tax Code).