How to write off fixed assets from the balance sheet? Instructions, wiring. Disposal of property, plant and equipment: accounting

At all times, many schoolchildren and students used a variety of tricks to write off the exam. Cribs were hidden (and hiding to this day) in pens and calculators, in textbooks and in clothing. Ready-made answers were also applied directly to hidden areas of the body. With the advent of a cell phone, a large number of effective prompts were forgotten, since this device, especially with Internet access, can replace not only “spurs”, but also several textbooks at once - it is only important to be able to quickly search for information so as not to get caught.

However, such capabilities of smartphones are known not only to schoolchildren and students, but also to teachers. Today, the student turns off and hands over his mobile device, getting it back only after the exam. If we talk about the final certifications or the exam, then at these events the phones are selected at the entrance, so there is no practical opportunity to use them. How to solve this problem? It is the search for answers to this question that our article will be devoted to.

Is it possible to deceive a metal detector: myths and reality

How to write off a mobile phone in an exam if metal detectors are installed at the entrance to an educational institution before testing and everything that can be mistaken for a cheat sheet is selected. On the Web you can find a huge number of recipes explaining how best to carry a smartphone in such a situation. We must say right away that all of them have repeatedly proved their inefficiency. It is impossible to deceive a metal detector in principle. Neither the foil in which it is advised to wrap the phone will help you (so you only increase the amount of metal and provoke the detector signal), or other tricks. The only reasonable way is to agree in advance with those people who will be at the entrance, but this approach can be expensive.

Yes, that’s true, but such clever people can simply not be allowed to the exam, which is hardly the desired result. Therefore, if there is a metal detector at school or university, it is better to forget about the mobile phone and use the good old cheat sheets that modern technology does not respond to.

Sometimes taking the phone to the exam helps in this way:

leave the device in advance in the toilet or somewhere in the corridor (you need to select a place so that you are sure that they will not find the phone);
during the exam, ask for a toilet;
pick up your smartphone and use it to issue a ticket.

Usually a metal detector check is carried out only at the entrance to the school building, so if you have luck, you will succeed.

To implement another method, you will need an assistant, as well as preliminary reconnaissance on the ground. It is used as follows:

we find an open window in the building of the educational institution (best if it will be located on the ground floor);
we give the mobile phone to the assistant and successfully pass through the metal detector;
we get to the previously discovered window and pick up the phone.

This technology works only in the warm season. However, if you can open one of the windows in the building yourself, you will be able to use it in the winter.

How to hide and carry a cell phone for examination

So, we found out that if there is a metal detector in the educational institution, the chances that you can bring the phone to the audience tend to zero. At the same time, such modern technology is not available in every school. Therefore, we list several ways to use the mobile phone for exams:

the smartphone can be neatly tied to the body under clothes using special straps. This method does not guarantee the ability to write off the necessary answers from the device, since it depends solely on the dexterity of your hands;
girls can easily place the phone in a specially prepared pocket on a bra or in stockings garter. As already mentioned, no one has the right to search you, so this method will help to successfully transfer a mobile phone to the class;
you can hide the smartphone in the textbook (remember the famous film “Escape from the Shawshank”). True, to restore the book after applying this method will not work;
in winter, phones can be successfully carried in high shoes - boots or boots.

How to discreetly discard from your phone

To bring the phone to the audience where the exam will be held is only half the battle. After that, you will also need to quietly get the device and find the necessary information, which is not always the case. We suggest listening to the following recommendations, which will greatly increase your chances of success:

use popular wisdom that says that the most difficult thing is to find a thing located in plain sight. Put the smartphone directly on the table, covering them with sheets of paper and a passport - very often such an arrogant way works flawlessly. You need to write off only when the teacher is far from you;
if your manipulations were noticed by the teacher, calmly hide the phone in your pocket or sleeve so that it could not be detected;
do not twitch and do not get nervous, behave completely calmly and naturally. Most often, the violator of the rules for passing the exam is issued not by a detected smartphone or cheat sheet, but by his behavior;
a rather original way of cheating is to disguise a smartphone as a regular calculator, which is allowed for use in many subjects (mathematics, physics, and so on). The entire filling is removed from the device, and instead a mobile phone is placed. Of course, communicators with huge displays are not suitable for this purpose (it is better not to use them at all for such purposes, since the risk of detection increases significantly), but a smartphone with a screen diagonal of 4 inches can fit in the calculator body;
hide the phone really and in the sleeve of a jacket. Gently pulling it out, you can quietly write off the answers, and in case of approaching the teacher - with one movement remove the device in the "cache";
modern ultra-thin smartphones just right can be disguised as a chocolate bar using a wrapper. Such a “delicacy” can freely lie on the table without causing any suspicion. And to remove it from the wrapper will be much easier than from a bra or pocket.

You should be aware that successful cheating on the phone in an exam is very dependent on sleight of hand and endurance. With these qualities, you will be able to safely use the device even on the first desk, without fear of detection.

One more tip - take two mobile phones for the exam at once. As you know, cell phones are seized before testing, and the absence of your device in itself can cause completely unnecessary suspicions.

The secret to passing exams

The best way to take exams without fear of retakes and poor grades is to study well at school or any other institution, listen carefully to the teacher and read the recommended literature. This will allow not only to cope with any tests effortlessly, but also to acquire invaluable knowledge, the vast majority of which will be useful to you in your future life and career.

There is a special offer within our website: you can take advantage of the advice of our corporate lawyer for free. All you need to do is leave your question in the form below.

There is a fairly well-known joke that came from Internet memes: “that for a teacher is cheating, for students it is teamwork.” Indeed, the process of cheating requires the development of certain skills, perfect mastery of certain psychological techniques. Here you can not do without agility, attentiveness, speed of reaction. In short, the cheater must have well-developed fine motor skills, which implies a quick and clear interaction of the main sensory systems of a person.

In Western countries, a negative attitude toward cheating is purposefully cultivated, while in our country this phenomenon is quite common. Whose fault it is, how to deal with it, the moral aspect of the good-bad dichotomy is not the subject of this article. We will only try to give some recommendations to those who, for various reasons, did not succeed in preparing for the exam or the control to the right extent. Remember: cheating will never replace thorough preparation and will be useful only for “assessment”, but not for knowledge.

Cheating methods

Human imagination has no limits. It is with this banal phrase that one can describe the huge number of methods of how to write off correctly or how to make a cheat sheet, which today can be found on many resources on the Internet. But there are not so many truly original options, and most of the well-known teachers and teachers are no worse than schoolchildren and students themselves. Therefore, the following methods should be used carefully, choosing a method for the situation.

1. Cheating from the cheat sheet

"Spurs" is one of the oldest inventions cheating, while the method itself is not the easiest. These are, in fact, pre-prepared mini-answers to exam questions or general course information if the questions are not known. During the development of this method, human experience has gathered enormous empirical experience.

The varieties of material are truly endless - the answers to the questions can be written on traditional "accordions", small pieces of crumpled paper, on sheets of A4 with blackened text, which can later be presented as a draft. Such accessories are hidden anywhere - in shoes, folds of clothes, sleeves, in the lining of a tie, under bracelets or watches. It is old as the world and a way of applying text to the skin of the hand, followed by hiding under the sleeve of a shirt or sweater.

Despite such a large number of methods, writing off a cheat sheet is not easy at all. If there are many questions, then cribs are harder to hide, a certain time will also be needed to find the right answers. But there are some advantages: working on creating a cheat sheet, some of the information will be deposited in your memory. An important factor is the confidence factor, because you feel calmer with a cheat sheet.

2. Cheating using technology

For many schoolchildren and students, making paper cribs today is the father's method. The rapid development of technology allows you to write off using a mobile phone, player, tablet, e-book, earpiece. Even 10 years ago, the average cheating and could not dream of such a variety of devices. In our time, cheating using these devices has become widespread, which led to the fact that during the exam, other important exams, the use of technical devices was banned. But it is possible to write off, for example, from a telephone during a test or standings.

There are many methods here:

- Cheat sheets in electronic form. Most modern mobile devices read basic text formats, so downloading such a file is easy.

- SMS / MMS. The technique is simple and effective. Test questions are sent to a friend who searches for information in books previously left with him, the Internet, etc., and then types and sends the answers.

- Mobile Internet. Independent search for answers using the Internet connected to the gadget. It’s not always fast, it’s not always possible to find the right answer, so it’s not always convenient. A more convenient form is sending replies to e-mail, in ICQ or Skype.

- Earpiece or hands-free headset. The method with humor shown by L. Gaidai in the comedy "Operation" Y "and Shurik's other adventures." At the beginning of the application of the technology, it was quite effective, but today, teachers and teachers have already learned enough to identify cheaters in this way. The essence of cheating is recording answers to questions on a voice recorder and then listening to them or real-time mode - dictating answers to a friend from, for example, a neighboring audience.

- Electronic organizer. Significant volumes of information can be entered into such a device, while the appearance of the organizer does not differ much from the multifunctional calculator. Of the minuses - a very long time to write a cheat sheet on the device itself. Suitable for decommissioning only on the subjects of the technical cycle.

3. Cheating and improvised means

Now more and more often during the exam or test, it is forbidden to have anything with you that is not related to the procedure. But at the usual control or independent work at the end of the seminar, this method may be useful. The trick is to use the means at hand as a crib or to hide it:

- Additional materials. On control and even school exams in history, geography, biology, chemistry, geometry, you can often use maps, charts, tables. If you want and the ability to use them, such material becomes an indispensable tool in revealing many issues. If you can use, for example, your own atlas, then it will prudently make small notes with a pencil on the enclosed drawings and maps.

- If the message about the control took you by surprise, then the extreme method (which, by the way, we do not approve of and do not recommend to use) can be a quick small record on the desk of the main information - dates, formulas, last names and other things. It is also used when the audience where the exam will be held is precisely known. It is enough to arrive early, take a convenient place and write on the table or chair the necessary cheat sheet.

- Here are just some examples of how to use improvised deductions: write a spur on the back of the bottle label with opaque soda and glue it back slightly; hide the crib in an empty juice box, having previously cut a specially opening niche in it; scratch with a needle a formula, any other necessary information on a bar of chocolate and put it in front of you, from time to time eating a small piece.

If you are making a cheat sheet, then it is better to write it by hand. Special studies prove that when reading only 10% of the information is absorbed, but when writing this figure increases significantly. Therefore, writing a cheat sheet “by hand”, and without printing it, your chance of passing the exam, credit or control will be higher, even if she fails to use it.
Never make cheat sheets with whole answers to a question. Write the main thing - abstracts, formulas, dates, keywords. It is on the basis of this, and not “water,” that the answer is built, and it is sometimes much easier to hide a smaller cheat sheet and write off from it than from a small volume of completely prepared answers.
Always make the numbering of cribs convenient and understandable, hide them in a structured way so that in a matter of minutes you can be able to find exactly the material you need from the entire array.
Remember that the teacher that you write off, but may not show, and will give an assessment based on your performance throughout the semester. Therefore, it’s good to have a rear from at least the final “troika”, as well as try to collect minimal information about the examiner, in particular about his attitude to cheating.
. The original cheat sheet, hidden creatively, even if it is found, can take its rightful place in the personal archive of the teacher or teacher and you may be lucky enough to finish the exam and pass it the first time. And vice versa - arrogant cheating in the hope of “maybe blowing and the teacher will not notice or show” can cause just indignation and greatly harm.
For confident cheating, you need to possess at least the basics of skills, while behaving as relaxed as possible. This will avoid the suspicion of the teacher.
Always remember, the best cheat sheet is its absence. Knowledge of the material gives much more self-confidence than the most cunning and informative spur.

Original cheat sheet ideas

1. Transparent printing

Today, in almost any print center, you can print an A4 page on a folia - transparent film. The advantages of such a crib are that it is practically not visible on a varnished wooden table. But on the painted desk she stands out. The disadvantage is also the relative high cost of such a printout in comparison with conventional printing.

2. Cheat sheet on scotch tape

How to make a cheat sheet on a transparent tape of adhesive tape - video tutorial on Youtube

3. Invisible text

The spur is written with a pen with invisible ink (sympathetic), the text disappears after a while, the usual blank sheet remains. As a rule, at the other end of such a pen there is a special flashlight, when you hover a beam of light on a piece of paper you can read it. The disadvantage is that you have to spend money on buying a pen.

Equipment becomes obsolete, wears out, fails. Sometimes it is advisable to write it off rather than carry out repairs, which are often expensive.

The procedure for writing off fixed assets in accounting is regulated by the Methodological Instructions approved by order of the Ministry of Finance of Russia of October 13, 2003 No. 91n. The decision on the impossibility of further use of the fixed asset and its write-off is taken by the commission created in accordance with the order of the head. The members of the commission establish the reason for the write-off: physical and moral depreciation, violation of the operating conditions, accident, etc. If the property became unusable before the end of its useful life (prematurely), the persons responsible for this will be determined. In addition, members of the commission find out whether it is possible to use individual units, parts, materials of the retiring facility in the future, monitor the removal of non-ferrous and precious metals, determine their weight.

If the commission came to the conclusion that the fixed asset must be decommissioned and liquidated, then after completion of the liquidation of the facility, a write-off act is issued, which is approved by the head of the organization. It reflects the year the object was created, the date it was commissioned, the date it was commissioned, the initial cost (for revalued objects it is replacement), the amount of accrued depreciation, the reasons for the write-off, and the possibility of using both the object itself and its individual components and parts.

The unified forms of acts on the write-off of fixed assets were approved by Decree No. 7 of the State Statistics Committee of Russia dated January 21, 2003. The act in the form No. OS-4a is used to write off damaged vehicles, for the other item of fixed assets - in the form No. OS-4, and for the group of fixed assets funds that are not vehicles - in the form of No. OS-4b.

Each document is made in duplicate. One is transferred to accounting, the other remains with the person responsible for the safety of fixed assets. It is the basis for delivery to the warehouse and sale of material assets and scrap metal remaining as a result of write-off of fixed assets. These material values \u200b\u200bare taken into account on the basis of a receipt order in the form No. M-4 approved by the resolution of the State Statistics Committee of Russia of 10.30.97 No. 71a.

Upon liquidation of the property, acts are drawn up in the forms No. KS-9 and KS-10, approved by resolution of the State Statistics Committee of Russia dated 11.11.99 No. 100.

Income tax

In tax accounting, expenses for the elimination of fixed assets decommissioned are included in non-operating assets (subparagraph 8, paragraph 1, article 265 of the Tax Code of the Russian Federation). Such expenses include depreciated amounts in accordance with the established useful lives, depreciation, dismantling and removal of disassembled property. As in accounting, the write-off of fixed assets is executed by order of the head of the organization and the act on the write-off (liquidation) of fixed assets (form No. OS-4, OS-4a and OS-4b), signed by the members of the liquidation commission.

An important point: the act of writing off (partial write-off) of an item of fixed assets with the reflection of the financial result from liquidation can be fully completed only after completion of the liquidation (partial liquidation) of the item of fixed assets.

The elimination process can be quite lengthy. A situation is possible when a fixed asset is decommissioned (liquidation has begun) in one tax period and liquidation has been completed in another. The costs of liquidation are recorded as non-operating expenses on the date of liquidation (upon execution of act No. OS-4, OS-4a or OS-4b). This follows from paragraph 1 of Article 272 of the Tax Code of the Russian Federation, according to which expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate.

In LLC “Vector” the machine was out of order. Based on the order of the head of December 29, 2008, a commission was created, which, after examining the equipment, concluded that it was not suitable for use as a result of physical wear and tear and should be decommissioned. The initial cost of the object according to tax accounting is 100,000 rubles, the amount of accrued depreciation is 80,000 rubles. The facility was decommissioned in December 2008 (beginning of liquidation).
The liquidation of the equipment was completed in January 2009, which was confirmed by an act in the form No. OS-4.
The residual value of the liquidated property (the amount of under-accrued depreciation) is 20,000 rubles. (100,000 rubles - 80,000 rubles) is included in non-operating expenses in January 2009 in full.

Suppose that complex work is required to eliminate buildings or structures, such as dismantling. Then it is advisable to use the services of third-party organizations that have qualified specialists on staff. The cost of such work should be included in non-operating expenses on the basis of subparagraph 8 of paragraph 1 of Article 265 of the Tax Code.

The date of non-operating expenses for payment of work performed by third parties is the date of settlement in accordance with the concluded agreements, the date of presentation of the documents to the taxpayer, which serve as the basis for the calculation, or the last date of the reporting (tax) period (subparagraph 3, paragraph 7, article 272 of the Tax Code of the Russian Federation ) In other words, the date of cost accounting may be the date of signing of the certificate of completion.

ZAO Katet decided to liquidate the dilapidated building (warehouse). An external organization was involved for this. The total cost of the work amounted to 300,000 rubles. (without VAT). In accordance with the contract, the work is carried out in two stages. The first stage was completed on June 30, the parties signed the act. The cost of work is 100,000 rubles. (without VAT). The second stage (completion of liquidation) was completed on August 31, 2008.
Katet CJSC has the right to reflect in the tax base the expenses for the first stage in the 1st half of 2008. The organization recognizes the remaining amount (200,000 rubles) for tax purposes on August 31 after signing the acceptance certificate for the second stage. Then will be included in the composition of non-operating expenses and the value of the residual value of the property.

If the liquidation work is carried out by employees of the organization, the salary accrued to it is reflected in the labor costs in the general manner, that is, based on the amounts of payments accrued in accordance with article 255 of the Tax Code of the Russian Federation.

Partial liquidation

Often not all fixed assets are eliminated, but part of them. First of all, this concerns real estate, when a part of the structure that cannot be restored is demolished. It must be borne in mind that with the partial liquidation of fixed assets, their initial value changes. Such a requirement is contained in paragraph 2 of Article 257 of the Tax Code. The amount of accrued depreciation at the time of such work should also be adjusted. The amount of underestimated depreciation on the value of that part of the fixed asset that is being liquidated is recognized as non-operating expenses on the basis of subparagraph 8 of paragraph 1 of Article 265 of the Tax Code in the period when dismantling is completed. The residual value of the liquidated part of the building can be determined, for example, in proportion to the liquidated area of \u200b\u200bthe object.

Parallel CJSC owns a warehouse with a total area of \u200b\u200b100 sq. M. m. It has two rooms with an area of \u200b\u200b90 square meters. m and 10 square meters. m. Since the operation of a smaller room is impossible without expensive repairs, the organization decided that it was more profitable to eliminate it. The initial cost of the warehouse is 1 000 000 rubles, the amount of accrued depreciation at the time of the beginning of liquidation is 400 000 rubles.
Part of the initial cost related to the dismantled premises is 100,000 rubles. (1,000,000 rubles: 100 sq. M. # 10 sq. M), and the amount of accrued depreciation - 40,000 rubles. (400 000 rub.: 100 sq. M # # 10 sq. M).
Thus, the residual value of the liquidated part of the warehouse is 60,000 rubles. (100,000 rubles. - 40,000 rubles.), Which corresponds to the assessment of an independent expert. The organization will take this amount into account as non-operating expenses in the month that the liquidation work is completed.
REFERENCE
Liquidation of a fixed asset with a simplified system
The organization that uses the “simplification” with the object of taxation, income minus expenses, takes into account the costs of acquiring fixed assets in the manner provided for in paragraphs 3 and 4 of Article 346.16 of the Tax Code.
At the time of writing off the object due to the impossibility of further use, its value may not be fully included in the tax base. However, the unwritten amount upon disposal of the fixed asset is not taken into account for tax purposes, as it is not provided for in the closed list provided in paragraph 1 of Article 346.16 of the Tax Code.
Clause 3 of Article 346.16 of the Tax Code of the Russian Federation provides for the need to recalculate the tax base. However, this rule does not apply to the disposal of fixed assets in connection with its physical and moral depreciation. The tax base is recalculated only upon the sale of the property before the expiration of a certain period.
If, as a result of the dismantling, parts, spare parts, materials are left, the organization “simplist” has an income in the amount of the cost of these material assets, calculated on the basis of market prices (Clause 4 of Article 346.18 of the Tax Code of the Russian Federation).

After the partial liquidation of the fixed asset, its initial value will decrease, which means that the amount of monthly depreciation deductions will also change.

We supply parts

After the dismantling of the fixed asset, materials and spare parts remain, which the organization takes into account. For tax purposes, the profit of the cost of materials or other property obtained during the dismantling or dismantling of a fixed asset that is decommissioned is decommissioned is included in non-operating income (Clause 13, Article 250 of the Tax Code of the Russian Federation). The assessment of such income is based on market prices, taking into account the provisions of Article 40 of the Tax Code (clauses 5 and 6 of Article 274 of the Tax Code of the Russian Federation). The foregoing does not apply to cases when fixed assets are destroyed in accordance with Article 5 of the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on Their Destruction and with Part 5 of the Verification Annex to the Convention (Subp. 18 Clause 1 of Article 251 Tax Code of the Russian Federation).

Please note: the taxpayer reflects the income regardless of whether materials subsequently capitalized after liquidation will be used in economic activities or not (in the case when spare parts are subject to destruction due to unsuitability for use). Such clarifications are given in the letter of the Ministry of Finance of Russia dated 05.19.2008 No. 03-03-06 / 2/58.

Upon disposal (write-off to production, sale) of inventories obtained as a result of the dismantling of fixed assets, their value is determined as the amount of income tax calculated on income provided for in paragraph 13 of Article 250 of the Tax Code of the Russian Federation. The reason is paragraph 2 of Article 254 of the Tax Code.

In July 2008, Sphere LLC dismantled the decommissioned fixed asset, which left parts that were capitalized. Their market value is 100,000 rubles. (without VAT). In August, part of these inventories worth 30,000 rubles. was sold for 50,000 rubles. (excluding VAT), and the remaining details are destroyed as unsuitable for further use.
In the tax accounting of LLC “Sphere”, on the date of capitalization of the parts received during the liquidation of the fixed asset, it is obliged to include 100,000 rubles in non-operating income.
In August, Sphere LLC reflects the income from the sale of parts - 50,000 rubles. At the same time, the organization includes 7200 rubles in material costs. (30 000 rub. # 24%).
When writing off parts (in the amount of 70,000 rubles) that are unsuitable for further use, the organization will not be able to take into account their cost in expenses for profit tax purposes, since it did not have the cost of their acquisition.
Thus, the tax base takes into account income - 150,000 rubles. (100 000 rubles + 50 000 rubles) and expenses - 7200 rubles.
As a result of the operations considered, income tax in the amount of 34,272 rubles is calculated. [(150,000 rubles - - 7,200 rubles) # 24%].

Eliminate construction in progress

The costs of the liquidation of assets under construction are recorded in the tax base on the basis of subparagraph 8 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation. This refers to the costs of dismantling, disassembling and garbage collection. The cost of the most unfinished object cannot be included in the expenses as a taxpayer. Such expenses are not provided for in this subparagraph. However, if the organization can prove that these costs comply with the mandatory requirements of paragraph 1 of Article 252 of the Tax Code of the Russian Federation (economically justified and documented), it has the right to recognize them when forming the tax base for income tax. True, it will be difficult to do this.

As for the materials received during the liquidation of the construction in progress, their value is taken into account in non-operating income as income in kind on the basis of paragraph 13 of Article 250 of the Tax Code of the Russian Federation. Moreover, the cost is estimated based on market prices.

With further use in production, sale or destruction, the cost of the inventories is not taken into account for tax purposes, since this is not provided for by the provisions of Chapter 25 of the Tax Code of the Russian Federation.

EXAMPLE 5
We use the condition of Example 4. Suppose that an object under construction is being liquidated. To simplify the example, we will not consider other costs associated with the liquidation.
In July 2008, the organization, when posting spare parts left after dismantling, took into account their value in revenue. It corresponds to the market.
After completion of liquidation, the cost of an unfinished building is not included in expenses that reduce taxable profit, since it does not meet the requirements of Article 252 of the Tax Code.
In August, Sphere LLC reflected revenues from the sale of parts of spare parts, that is, 50,000 rubles. (without VAT). Their value is not taken into account in the tax base (either in full or in part). The cost of destroyed parts is also not recognized for tax purposes.

Value added tax

When liquidating an item of fixed assets, attention should be paid to several important points related to the calculation of value added tax.

The tax on the liquidated object previously accepted for deduction

The deductions are subject to the amount of VAT on goods (works, services) purchased for operations recognized as objects of taxation by this tax. This is stated in subparagraph 1 of paragraph 2 of Article 171 of the Tax Code.

It is clear that the fixed asset decommissioned as a result of depreciation and liquidated ceases to participate in taxable operations. The disposal of property for reasons not related to sale or gratuitous transfer is not subject to VAT (Article 146 of the Tax Code of the Russian Federation). Is it necessary to restore VAT previously legally accepted for deduction?

NOTE

Property and transport tax

Sometimes liquidation work takes a long time, especially when it comes to the demolition of real estate. At what point does the value of a fixed asset cease to be included in the tax base when calculating the tax on property of organizations?

In paragraph 1 of Article 374 of the Tax Code of the Russian Federation, it is stated that movable and immovable property recognized on the balance sheet as fixed assets are recognized as objects of taxation.

According to the Instructions for the application of the Chart of Accounts, the residual value of the fixed asset is written off to other expenses upon completion of the disposal procedure. Consequently, the fixed asset ceases to be subject to taxation after the completion of liquidation work. A similar position is set forth in the letter of the Ministry of Finance of Russia dated 03.04.2007 No. 03-05-06-01 / 24.

When decommissioning vehicles, it must be deregistered in the traffic police. The date of withdrawal is indicated in the form No. OS-4a.

Recall that payers of transport tax are persons on whom, in accordance with the legislation of the Russian Federation, vehicles are recognized as objects of taxation (Article 357 of the Tax Code of the Russian Federation). In case of liquidation of the car, the transport tax is calculated for the months during which the car was registered with the organization, including the month of deregistration (Clause 3, Article 362 of the Tax Code of the Russian Federation).

According to paragraph 2 of Article 171 of the Tax Code of the Russian Federation, tax amounts are deductible in the case of the acquisition of goods (works, services) for operations recognized as an object of taxation.

This means that tax amounts previously legally accepted for deduction upon liquidation of a fixed asset must be restored. Moreover, in the tax period in which the named property is derecognized. The tax is subject to recovery in the amount proportional to the residual (book) value of the property without revaluation. Such a conclusion was made, in particular, in the letter of the Ministry of Finance of Russia dated 01.11.2007 No. 03-07-15-15 / 175 (brought to the attention of the territorial tax authorities by letter of the Federal Tax Service of Russia of 20.11.2007 No. SHT-6-03 / [email protected]).

Azimut CJSC decided to liquidate the fixed asset due to physical depreciation and the inability to continue use. The facility was decommissioned in August 2008. Its initial value without VAT is 100,000 rubles, the residual value is 30,000 rubles.
When taking this fixed asset into account, the organization legitimately accepted for deduction the value added tax presented by the supplier in the amount of 18,000 rubles.
Since the disposal of the property is not related to sale and is not subject to VAT, Azimut CJSC in August 2008 should restore and pay to the budget a portion of the tax previously accepted for deduction, calculated in proportion to the residual value of the object, - 5400 rubles. (18 000 rub. # 30 000 rub.:: 100 000 rub.).

Tax filed by a third party dismantler

A third-party organization performing liquidation work shall present the taxpayer with VAT on the cost of such work (the exception is when the contractor is not the payer of this tax). Is it possible to accept such a VAT deductible?

As already noted, during the liquidation of a fixed asset, an object of taxation does not arise, that is, dismantling operations are not related to operations subject to value added tax.

Consequently, the amount of “input” VAT on such works cannot be presented for reimbursement. Amounts of tax are not included in expenses for profit tax purposes.

Scrap metal sales

Often during the dismantling of fixed assets, ferrous and non-ferrous metals remain, which the organization subsequently sells as scrap.

Until January 1, 2008, the sale of scrap and waste products of ferrous and non-ferrous metals was not subject to value added tax in accordance with subparagraph 24 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. The taxpayer had the right to refuse to exempt such operations from taxation in the prescribed manner (paragraph 5 of article 149 of the Tax Code).

Since this year, the aforementioned subparagraph has ceased to be in force (amendments introduced by the Federal Law of 05.17.2007 No. 85-FZ). At the same time, subparagraph 25 was introduced in paragraph 2 of Article 149 of the Tax Code of the Russian Federation. Based on this rule, operations on the sale of scrap and waste only non-ferrous metals are exempted from taxation. This means that since 2008, when selling black scrap, value added tax has been calculated.

An important point: the organization cannot refuse the privilege provided for in subparagraph 25 of paragraph 2 of Article 149 of the Tax Code.

Recall that when performing operations, both taxable and non-taxable VAT, the taxpayer is required to keep separate records (paragraph 4 of article 170 of the Tax Code of the Russian Federation).

Accounting

In accounting, expenses related to write-off of fixed assets are included in other expenses (paragraph 11 of PBU 10/99).

When a fixed asset is disposed of, its value is deducted from the accounting records (paragraph 29 of PBU 6/01). To do this, to account 01 “Fixed assets” the organization can open a sub-account “Disposal of fixed assets”. The value of the retiring object is transferred to the debit of this subaccount, and the accumulated depreciation amount to the credit. After liquidation, the residual value of the object is debited from account 01 “Fixed assets” to account 91 “Other income and expenses”.

In July 2008, CJSC Vertical decided to decommission the machine due to its physical deterioration. The initial cost of the facility is 100,000 rubles, the amount of accumulated depreciation at the time of liquidation is 80,000 rubles. (The accounting and tax data are the same.) Dismantling was carried out by a third-party organization. Dismantling works were completed in August 2008, their cost amounted to 11,800 rubles. (including VAT 1800 rubles).
The following entries were made in accounting:
in July 2008
DEBIT 01 sub-account “Disposal of fixed assets” CREDIT 01
100 000 rub. - the initial cost of the retiring fixed asset has been taken into account;
DEBIT 02 CREDIT 01 subaccount "Retirement of fixed assets"
80 000 rub. - reflected the amount of accrued depreciation;
in August 2008
DEBIT 91-2 CREDIT 01 subaccount "Retirement of fixed assets"
20 000 rub. (100 000 rubles - 80 000 rubles) - the residual value of the fixed asset was written off to other expenses;
DEBIT 91-2 LOAN 60
10 000 rub. - the cost of liquidation work has been taken into account;
DEBIT 19 LOAN 60
1800 rub. - Reflected VAT submitted by the contractor;
DEBIT 91-2 LOAN 19
1800 rub. - the amount of VAT has been taken into account.
Since the “input” VAT is not taken into account for tax purposes, a permanent difference arises, on the basis of which a permanent tax liability is accrued (paragraph 7 of PBU 18/02). The operation is reflected as follows:
432 rub. (1800 rub. # 24%) - reflects a permanent tax liability.
The value of tangible assets remaining after the liquidation of an asset is recognized as other income of the organization (paragraph 9 of PBU 9/99). They are credited to account 10 “Materials” at current market value (Clause 79 of the Guidelines for the Accounting of Fixed Assets, approved by order of the Ministry of Finance of Russia of October 13, 2003 No. 91n).
EXAMPLE 8
We use the conditions of example 7. Suppose, during the liquidation, materials were obtained and capitalized whose market value is 25,000 rubles. The materials were subsequently sold for 35,400 rubles. (including accrued VAT).
In the accounting of CJSC Vertical, these operations are reflected as follows:
DEBIT 10 LOAN 91-1
25 000 rub. - materials are capitalized;
DEBIT 62 LOAN 91-1
35 400 rub. - revenue from the sale of materials was taken into account;
DEBIT 91-2 CREDIT 68 subaccount "Calculations for VAT"
5400 rub. (35,400 rubles: 118% # 18%) - VAT is charged;
DEBIT 91-2 LOAN 10
25 000 rub. - written off the cost of materials.
In tax accounting, only part of the cost of materials resulting from the liquidation of a fixed asset, namely 6,000 rubles, is recognized as an expense. (25 000 rub. # 24%). Therefore, there is a permanent tax liability:
DEBIT 99 CREDIT 68 subaccount "Calculations for income tax"
4560 rub. [(25,000 rubles - 6,000 rubles) # 24%] - reflects a permanent tax liability.

Many students think about how to write off on GOS. To be honest, this issue is very important. Especially for obtaining a diploma and building a career. Future graduates are increasingly reflecting on possible cheating options. For example, a telephone is very useful. And today you and I have to find out how you can write off GOSs. The most popular and successful methods will be presented to our attention. All that is required afterwards is to choose the one that seems most attractive to you, and then realize it. It is advisable to practice in advance. For example, ask friends to simulate the situation on the exam. After all, this will definitely help you in the future.

What are GOSy

Of course, before you write off on the GOS, you need to understand what we have to deal with. Indeed, it is often this knowledge that will help to prepare as much as possible for "rolling down". Let's figure out what's what.

The thing is that GOSy are the final test of the student's knowledge, as well as an assessment of the effectiveness of the work of teachers before the protection of theses. And this process is considered extremely important. After all, failure means a lack of access to And so many are wondering whether it is possible to write off on GOS.

Unfortunately, there is no single answer. It all depends on your school and teachers. Somewhere it is possible, but somewhere it’s not. In general, everyone has this opportunity. Especially if you have a mobile phone with you. Let's get to know you the most common cheating techniques.

Classic

The first option is called classic. It, of course, does not imply the use of any gadgets. In order to implement it, you have to prepare. For example, be patient, and also look for suitable scraps of paper. Stickers are very useful here.

Is it possible to write off on GOS? Of course, such a scenario is not ruled out. All that is required of you is to write the material being studied and the answers to questions on scraps of paper, and then hide them. And do not forget to bring along. With all this, place the stickers in such places, from where it will then be convenient for you to get them and discard them discreetly.

For example, quite often cribs are placed in the inside pockets of jackets, under skirts, in trousers, bras and on the sole. Sometimes you can try just sticking a piece of paper in your boot. Only get it will be extremely difficult. Write an answer, and then quietly hide the "spurs." Yes, this option requires practice and skill. But it is trouble-free.

No charge

Many people think how to write off on GOS. But few people think about how to actually pass these exams. For example, on your own. And our cribs will help us with this.

Why? The thing is that the preparation of home-made "spurs" makes us re-read all the material we pass and the answers to questions. This information is stored in the head, and then stored. But you may not even suspect it.

Writing cheat sheets is just a safety net process. Try not to think about whether they write off GOSs and how they do it. It is better to make sure that you have mastered all passable material as much as possible. Then the cheat sheets will only help you remember the answer. Sometimes they simply remain untouched for the entire exam. And this cannot but rejoice. But surrender in their own mind is suitable for those students who at least understand something in a particular subject. But what about the rest?

Microphone and headset

For example, there is such a thing as a microearphone. It is he who will help us pass the exams without unnecessary trouble with the study of the answers. Why? Let's understand this difficult question.

The thing is that the earpieces are now very common. Especially during sessions and exams. With their help, you do not have to think about how to write off on the GOS in the institute. All that is required of you is to connect the earphone to the phone, call a friend who will help you, and then put the headset in your ear. Do not worry that it will be noticeable - the "pill" is placed in the auricle, and then removed from it using a special magnet.

The main problem remains in reading the question. You will have to quietly dictate it to your friend in the exam so that he answers you. But, if it works out, then we can assume that the GOSs have been commissioned. For this approach, it would be nice to practice a little in advance.

Earpieces are also often used to take an oral exam. There the teacher himself will read the question, and the comrade will dictate the answer to you. You repeat it - and you're done. You may not think, But this is not the only way that can only help you.

A photo

The next option for using a mobile phone on GOS is suitable for particularly dodgy and cunning students. The thing is that you can easily and simply photograph the answers to questions (or your material), and then peek at it on your gadget.

The main problem here is that the phone will have to be hidden somehow. Put it in or “silent”, and then figure out where to put the gadget. Yes, so that it was convenient to get out and hide. Usually pockets of trousers and jackets are chosen. The girls still add handbags, cosmetic bags and wallets.

Receive questions and go get ready for answers. You just have to take out your cell phone, open the photos, find the frame you need there and rewrite the text from it. Usually there are no problems with this. Indeed, in order to answer how to write off on GOS, you do not even need to use the Internet. And it pleases. But you still have to write cheat sheets - it’s more convenient to photograph them. And to write off a small "virtual sheet" is easier than looking for lines in manuals. As you can see, so far nothing new or special.

the Internet

By the way, if you think it’s possible to write off on GOSs, then you can try to resort to the help of the Internet. It is he who often saves students. Especially when it comes to exact sciences or calculations. All that is required of you is to find a special site with formulas that produces an automatic solution. Now type an example and wait for the results. Rewrite them and you can enjoy your achievements.

With other questions, everything is a little different. Search the Internet for an answer, then rewrite it. Sometimes the question will have to be rephrased a little. If you are faced with something particularly difficult, then you will be given material for study, in which the answer lies. Thus, you should have at least minimal knowledge about the subject. And not to give an answer. And then, sometimes it is necessary to quickly find the necessary lines in a huge text. And knowledge, as a rule, helps very well here.

Ready answers

Plus, the phone can help you get ready-made answers. They are bought in advance and downloaded to the gadget. For a fee, you are sure to be provided with turnkey solutions for absolutely any examples.

How to write off on GOS from the phone? Just get it quietly, open uploaded answers, and then do your job. Once everything is rewritten, you can simply hide the mobile phone and carefully read a couple of times what you wrote. This is necessary in order to understand what will be discussed at all. Otherwise, the teacher will understand what you copied. And make you retake the exam. If you are not lucky, it will completely deprive of such an opportunity. And this is far from the best scenario.

Only you need to be extremely careful and with one more moment. The thing is that often ready-made answers to GOS on the Internet for a fee - this is nothing but a real fraud. They will just charge you and give the wrong answers for the exam. So try to find yourself an honest artist. Only in this case can we hope for the greatest success in passing the GOSov.

Possible problems

If you are thinking about how to write off on GOS, then, in addition to the methods for performing this procedure, you will also have to take into account such a fact as possible problems with cheating. They can occur, but are extremely rare.

The first is to check with teachers for students' gadgets. This technique is used extremely often. In this case, you have to try pretty hard to hide the phone. Or give it to the table with the examiner along with everyone. This can be done when you have regular cheat sheets.

The second point is the installation of a special signal blocker. A very interesting technique, which is increasingly used by teachers. In the audience, all incoming and outgoing signals are simply blocked. So, for the duration of the GOS, you will be out of the network access area.

In principle, that’s all. Enough to properly prepare for exams and cheating. But how does everything usually happen in practice? Let's understand this difficult question.

Reality

Is it possible to write off on GOS? To be honest - easily. But a lot here depends on the examiner. In those cases when he is a good person, then you will have a great opportunity to take advantage of “spurs”. Why?

As already mentioned, GOSy are a test of students' knowledge and an assessment of the effectiveness of the teacher. Therefore, teachers just let them cheat on their own. And without hiding it. Some even allow you to bring notes and manuals, not to mention mobile phones. Let not always, but it happens. So, do not worry much. The main thing is to want to write off. And the rest you will succeed. Especially if you practice a little in advance.