You will need
- The tax code, the value of fixed assets, tax documents of your company
The cost of acquiring or creating the asset (further - OS) you have the right to take into account for tax purposes since the acquisition of the fixed asset. The amount of expenses deducted in equal installments during the remaining tax period, that is evenly distributed over the quarters remaining until the end of the year. Fix the Declaration for past quarters of the year is not necessary.
On disposal of fixed assets is usually have to recalculate the tax base for previous periods. Most often retirement is the result of the sale. If you sold the OS for three years from the date of accounting of acquisition costs (and if its useful life for more than 15 years, during 10 years), you must recalculate the tax base for the whole period of the asset, to pay tax and calculate and pay fines. The proceeds from the sale of the object considered taxable income. To take into account the expenses of the residual value of the asset is not - the Ministry of Finance and the Tax code against.
If you transfer the OS to another organization as a contribution to its authorized capital, you need to adjust the tax base because you have alienated part of the property, but your actions and end. Purchased instead of made OS assets (stocks, shares, etc.), according to the tax code, are not sales of products, works or services and do not create the tax base for enterprises using the simplified taxation system. Similarly, if you have got the OS as a contribution to your organization, the cost of these facilities is not taxable income.
In the case of write-off of assets due to wear (as determined by the panel), the perturbation in the tax background will occur only if some part of the decommissioned facility workers are recognized and capitalized for future use. Then the tax base will increase by the amount of the market value of these items. If OS written off entirely, then the organization will not have any income, as well as to adjust spending for past periods is not necessary. Nadopasana part of the asset value, unfortunately, lost.
In the case of theft or damage OS the amount of the loss be debited to the account "Shortage and loss from damage of values" to adjust the tax base is not necessary. If the organization received compensation for damage recognized non-operating income.
If you make another barter agreement, then your tax base will increase by the amount of the market value of the assets obtained in exchange. You will also have to recalculate the taxes for prior periods, adjusting them to the value given in exchange for your OS, as I was in this case equivalent to the implementation. That is, the steps will be exactly the same as when you sell an asset.