As a result of the inventory, your company has identified a fixed asset that is damaged, obsolete or physically worn out. As a rule, it is impossible to sell such an object. Then it is dismantled and written off from the register. We will figure out how to carry out and document this operation, draw up transactions, reflect them in the income statement, calculate taxes, including choosing an acceptable position for you with VAT recovery.
Fixed assets involved in the production process gradually lose their original characteristics. Physical wear and tear means deterioration
technical, economic and social characteristics of the object under the influence of the labor process (intensity, features of technology of use, quantity and quality of repairs, level of aggressiveness external environment etc.). Obsolescence (depreciation) is manifested in the fact that the main asset, in its design, productivity, and efficiency, no longer meets the requirements for producing products of the required quality.
Due to physical or moral wear and tear of the fixed asset,
its inability to bring economic benefit, and this is already the basis
to write it off.
To establish physical and moral deterioration and whether restoration of the object is possible, whether it will be effective and how advisable its further use is, a commission is created by order of the head of the organization. In the future, she gives her opinion and draws up documentation when disposing of objects.
The commission includes relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of fixed assets. Third-party specialists can be invited to participate in the work of the commission.
(clause 77 Guidelines on accounting of fixed assets, approved. by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n, hereinafter referred to as Guidelines).
The commission must (clause 78 of the Guidelines):
An order to create a commission may look like this.
The commission also decides whether it is possible to continue to use individual components, parts, materials obtained during the dismantling of a retired facility (for example, for current repairs working equipment or for sale), evaluates by quantity and cost, based on market prices and also ensures safety.
After making a decision to write off an object, the commission draws up a conclusion. There is no standard form for it. Therefore, you can develop a document template yourself. The main thing is that the form contains all the necessary details of the primary document. The form is approved by the manager by order to the accounting policy (Article 9 Federal Law dated 06.12.2011 No. 402-FZ, clause 4 PBU 1/2008).
An example of the conclusion of the liquidation commission.
The next step: the head of the organization issues an order to liquidate the fixed asset. There is no standard form of the document; you can use a sample.
After the conclusion of the commission and the order of the manager, it is necessary to draw up an act on the write-off of the property. You can use the standard form No. OS-4 (for cars - No. OS-4a)
or a self-developed form. In the second case, it is necessary that in the document
there were all the necessary details.
Like any other primary documents used in the organization, the selected form is approved by order of the manager.
Based on write-off acts, make notes on the disposal of fixed assets in inventory cards and books that you use to record the storage and movement of fixed assets. This is provided for in paragraph 80 of the Methodological Instructions. As a rule, standard forms are used: an inventory card in form No. OS-6 (when accounting for property separately) or a card in form No. OS-6a (when fixed assets are accounted for as part of groups of objects). Small enterprises use an inventory book according to form No. OS-6b.
When dismantling a fixed asset, you can obtain individual materials, components and assemblies suitable for use. Such property must be capitalized (clause 57 of the Methodological Instructions). To register the receipt of objects received during dismantling of fixed assets, you can use standard form No. M-35.
When liquidating an asset as a result of dismantling, both income and expenses arise. Let's look at how to reflect them in accounting.
Write off the object itself from account 01. Also reflect all expenses associated with the liquidation of property. Starting with the month following the liquidation, stop accruing depreciation.
(Clause 22 PBU 6/01).
If the deadline beneficial use has not yet expired, when the OS is liquidated, its residual value is written off as other expenses. Do this in the period when you have drawn up the liquidation act and completed all the necessary formalities. This follows from paragraph 29 of PBU 6/01 and paragraph 11 of PBU 10/99.
When writing off the residual value of the transaction, the following are:
- reflects the amount of depreciation accrued during the period of operation of the facility;
- the initial cost of the liquidated fixed asset is reflected;
- the residual value of the fixed asset is written off (based on the write-off act).
If the residual value is written off optionally, then without the costs of disassembly and dismantling
not enough.
Reflect these expenses as part of other expenses for the period to which they relate (clause 31 of PBU 6/01, clause 11 of PBU 10/99).
The recording of the expenses for this work depends on who carries out the liquidation of the fixed asset. There are three options.
Option 1. Liquidation is carried out by a special division of the organization. For example, a repair service. Then the wiring is like this:
DEBIT 23 CREDIT 70 (68, 69...)
- expenses for liquidation of fixed assets are reflected;
DEBIT 91-2 CREDIT 23
- expenses for liquidation of fixed assets are written off.
Option 2. Not in the organization special unit, carry out the liquidation without the involvement of third-party contractors. Therefore, when writing off expenses for the liquidation of a fixed asset in accounting, make the following entry:
DEBIT 91-2 CREDIT 70 (69, 68, 10...)
- expenses for liquidation of fixed assets are taken into account.
Option 3. The contracted contractor liquidates the fixed asset. The costs associated with paying for his services are reflected by posting:
DEBIT 91-2 CREDIT 60
- the costs of liquidation of fixed assets carried out by contract are taken into account;
DEBIT 19 CREDIT 60
- VAT claimed by the contractor who carried out the liquidation of the fixed asset was taken into account.
What to do with the remaining materials, for example, completely serviceable spare parts and scrap metal? All these things come at market price. In the future, the materials can be used in production or sold.
For the receipt of materials when dismantling the OS, the wiring is as follows:
DEBIT 10 CREDIT 91-1
- materials received upon liquidation of fixed assets were capitalized.
Sales of materials (scrap) are reflected in accounting as other income. The cost of sold inventories is written off as other expenses. The postings are:
DEBIT 62 CREDIT 91-1
- revenue from the sale of materials (scrap) is reflected;
DEBIT 91-2 CREDIT 10
- the cost of materials (scrap) is written off.
In the statement of financial results, the written-off residual value of the dismantled fixed assets is indicated on line 2350 “Other expenses”.
In addition, it is reflected in the explanations to balance sheet and the financial results report in the “Fixed Assets” section in column 6 “Retired objects”.
Other costs associated with the liquidation of a fixed asset (for example, its dismantling, disassembly, etc.) are also indicated in line 2350 “Other expenses” of the Income Statement.
After disassembling or dismantling the equipment, valuables (parts, components, assemblies) may remain that can be used in production. The accountant must capitalize them at market value (possible sale price). This rule is used in both accounting and tax accounting.
The amount of such income is indicated in line 2340 “Other income” of the income statement.
EXAMPLE OF REFLECTION IN ACCOUNTING AND REPORTING OF DISMANTLING OF OS
JSC Tender dismantled and wrote off the machine due to its obsolescence. The initial cost of the machine is 130,000 rubles, accrued depreciation is 40,000 rubles.
After dismantling, materials and spare parts were obtained, which the company plans to use in the future.
Their market value is 50,000 rubles.
The cost of dismantling the machine amounted to 10,000 rubles. Dismantling was carried out by Tender's repair shop.
The Tender accountant must make the following entries:
DEBIT 01 subaccount “Disposal of fixed assets” CREDIT 01
- 130,000 rub. – the original cost of the machine is written off;
DEBIT 02 CREDIT 01 subaccount “Retirement of fixed assets”
- 40,000 rub. – accrued depreciation is written off;
DEBIT 91-2 CREDIT 01 subaccount “Retirement of fixed assets”
- 90,000 rub. (130,000 – 40,000) – the residual value of the machine is written off;
DEBIT 91-2 CREDIT 23
- 10,000 rub. – the costs of dismantling the machine are written off;
DEBIT 10 CREDIT 91-1
- 50,000 rub. – spare parts remaining after dismantling have been capitalized;
DEBIT 99 CREDIT 91-9
- 50,000 rub. (90,000 + 10,000 – 50,000) – reflects the loss from the write-off of the machine.
The cost of liquidating the machine amounted to 100,000 rubles. (90,000 + 10,000). This amount will be shown on line 2350 of the income statement. Income from liquidation in the amount of RUB 50,000. should be reflected on line 2340 of the income statement.
If you uninstalled the OS, there are tax implications.
When calculating income tax, take into account the costs of liquidation of fixed assets as part of non-operating expenses. This applies to both the residual value of the dismantled fixed assets and expenses in connection with the liquidation of property. The basis is subparagraph 8 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.
When using the accrual method, take into account the costs in the period in which the act on the completion of work to liquidate the fixed asset was signed. This follows from subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation.
Using the cash method, reflect liquidation expenses as they are paid, provided there is an act of completion of liquidation work (clause 3 of Article 273 of the Tax Code of the Russian Federation). Both under the accrual method and under the cash method, underaccrued depreciation is written off on the date of execution of the act of write-off of the fixed asset.
If after dismantling the remaining parts or materials are capitalized, then their cost should be reflected in non-operating income based on paragraph 13 of Article 250 of the Tax Code of the Russian Federation. It is necessary to show income regardless of whether the received property will be used in the future in activities aimed at generating income or not (letter of the Ministry of Finance of Russia dated May 19, 2008 No. 03-03-06/2/58).
Under the accrual method, the date of receipt of income will be considered the date of signing the act of liquidation of the fixed asset (subclause 8, clause 4, article 271 of the Tax Code of the Russian Federation). If you use the cash method, reflect income in the form of the cost of raw materials or materials received after the liquidation of the fixed asset, on the date of their capitalization in accounting (clause 2 of Article 273 of the Tax Code of the Russian Federation).
The cost at which raw materials, materials, etc. are reflected in tax accounting, should be determined taking into account market prices. In tax accounting, this will be non-operating income.
When releasing materials into production or subsequent sales, reflect their cost, respectively, as part of material expenses or sales expenses. In this case, the cost that can be taken into account when calculating income tax is defined as the amount that was previously taken into account as part of income (paragraph 2, paragraph 2, article 254 of the Tax Code of the Russian Federation).
For firms and entrepreneurs on the simplified tax system with the object “income,” the dismantling of fixed assets does not in any way affect the amount of the single tax (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). Simplified people with the object “income minus expenses” can write off for tax purposes the costs of dismantling the OS either on their own or with the participation of a contractor (Clause 1 of Article 346.16 of the Tax Code of the Russian Federation).
The dismantling of fixed assets does not affect the amount of UTII, because the base for the single tax is imputed income (Article 346.29 of the Tax Code of the Russian Federation).
If the contractor who carried out the dismantling is a tax payer, then the amount of tax presented by him can be deducted according to general rules by virtue of a direct rule - paragraph 6 of Article 171 of the Tax Code of the Russian Federation.
However, officials believe that in connection with the “early” decommissioning of the fixed assets, the company has a VAT obligation: if the useful life of the object has not expired, the payer must restore the amount of input VAT attributable to the residual value of the fixed assets. This was indicated by the Russian Ministry of Finance in a relatively recent letter dated February 17, 2016
No. 03-07-11/8736. Since OS is no longer used in VAT-taxable transactions –
no right to deduction.
If the accountant decides to follow this instruction, he will make the following entries:
DEBIT 91 subaccount “Other expenses” CREDIT 19
- the amount of input VAT on the contractor’s services is included in other expenses;
DEBIT 91 subaccount “Other expenses” CREDIT 68 subaccount “VAT calculations”
- the amount of VAT on the under-depreciated part of the cost of the fixed asset that was dismantled was restored.
One may not agree with the requirement to restore VAT from the residual value of fixed assets. Closed list the grounds on which it is necessary to restore VAT (clause 3 of article 170 of the Tax Code of the Russian Federation)
does not provide for such grounds as decommissioning the OS.
This conclusion is contained in last year’s letters from the Federal Tax Service of Russia dated June 17, 2015 No. GD-4-3/10451
and dated May 21, 2015 No. GD-4-3/8627. In both documents, the tax service relies on the position
decision of the Supreme Arbitration Court of the Russian Federation dated October 23, 2006 No. 10652/06 and to the letter of the Ministry of Finance of Russia dated November 7, 2013
№ 03-01-13/01/47571.
Tax consultantTamara Petrukhina
Wiring can last approximately 20-25 years before it needs to be replaced. Sometimes it's enough to spend partial dismantling and replacement of wiring, but it is better to do it completely and before the maximum service life has finally expired.
The modern load on electrical wiring is such that there is a possibility of failure of even relatively fresh wires and devices. So, due to malfunction of sockets or switches, and more often dimers, current leakage and fire occur.
The decision to dismantle the old wiring due to its unsuitability is understandable, but how and in what way should the work be carried out? There are two options: on your own or with the help of specialists.
If you dismantle it yourself, you should seriously prepare.
First you need to find out what type of wiring yours is:
1. Power outage in an apartment or house. If electricity is needed to operate a power tool, use a temporary cord or extension cord from another power source or neighbor.
2. Checking distribution boxes with a multimeter. If the box cannot be completely removed, then the wires going to it are cut as close as possible. According to this principle, further dismantling of the wire occurs.
3. Remove switches, sockets and lighting fixtures.
4. Remove wiring open type simple: attach to the end of the old wiring new cable and stretch it out. This will immediately replace it with a new one. Dismantling hidden wires is more difficult; you will have to use a circuit diagram and a hidden wiring detector. Then use a hammer drill or grinder.
That's basically all about dismantling the wiring. Do you find the process difficult? We advise you to turn to professionals for help in dismantling and disposing of old wiring.
Call us and we’ll agree on work at a price that suits you!
Replacing electrics in an apartment should begin with dismantling the old electrical network. At first glance, it seems that removing sockets, switches and the cable itself from the wall is quite simple, but even in such an undertaking, difficulties may arise. For example, not everyone knows how to find a wire running in a wall, but it is also advisable to remove it before laying a new line. In this article we will talk about how to dismantle old wiring with your own hands, so that readers know about all the intricacies of the work.
First you need to collect tools that may be useful during dismantling work. At a minimum, you should have on hand:
Regarding the latter, it would hardly be advisable to purchase a detector for a single case. You can solve the problem by doing .
When all the tools are collected, you can proceed to dismantling the old wiring yourself. First of all, turn off the power in your house or apartment. To do this, we turn off the input circuit breaker in the panel, as well as group circuit breakers, if any (just in case).
Next, you need to make sure that there is no voltage in the room, otherwise when you remove the socket or switch, an electric shock cannot be avoided. We talked about that. Use the indicator to touch each connector and make sure that the light is not on. The multimeter should show no voltage in the network.
When the power is turned off, we proceed directly to dismantling. We begin removing the old wiring by disassembling the distribution board - disconnect the wires after the input circuit breaker and remove all group circuit breakers and RCDs (for sockets, lighting, individual electrical appliances). When the shield is disassembled, we move on to dismantling sockets and switches.
There is no need to explain for a long time how to remove old switches and sockets. Simply unscrew the screws, remove the housing and disconnect the wires from the clamps. The video below clearly shows how to dismantle these wiring elements:
Changing the socket
Removing the light switch
Don't forget about chandeliers and wall sconces, they should also be removed when dismantling the wiring. We talked about this in a separate article.
As for the electric meter, if you want to dismantle it (move it to another place or replace it altogether), then first of all you need to obtain the appropriate permission from management company, because To dismantle the electricity meter, you will have to remove the seals. We talked about this in more detail in a separate article.
Lastly, dismantling is carried out electric cable. It's good if the wiring is done open method. In this case, the cable is simply removed from the box, and a new one is pulled in its place. You can simplify the process even further by attaching the end of the new cable to the old one. During pulling, the new wiring will replace the old one.
Things get more complicated when you need to dismantle hidden wiring in the wall. In this case, the first thing to do is find where the old power line runs. The easiest way is to visually inspect the walls. Where prominent plaster seams will be visible, it will most likely pass cable line. If there are no visual differences, you will have to use a detector that will show where the old electrical wiring runs that needs to be dismantled.
Searching for wiring with a detector
We draw your attention to the fact that if you change the wiring diagram, it is not at all necessary to remove the electrics located in the wall, especially if they are located in voids panel house. It will be enough to simply insulate the ends and wall up the line, and draw a new one in another place. This will simplify the dismantling process.
If you still decide to dismantle the old electrical wiring with your own hands, then after finding the cable route, use a grinder and a hammer drill to cut through the plaster and take out the laid cable line.
Also for general information We bring to your attention prices for dismantling wiring in the apartment. We took this price list from one of the companies, the average cost in Moscow for 2019.
Engineering communications in old apartment buildings Today, more and more often, after 20–40 years of operation, they fail. And if changing pipes is not so difficult, then with the internal electrical network everything is much more complicated. IN similar situation Replacing electrical wiring in an apartment often becomes a problem. It is not for nothing that it is recommended to do this when major renovation dwellings, since it is impossible to quickly repair or patch anything here. Electrical wiring often has to be completely re-wired.
If the house is old and more than 30 years old, then the electrical wiring in the apartment must be changed without fail and as soon as possible. IN Soviet years it was all made from aluminum wires and according to the TN-C scheme (with a solidly grounded neutral). This option was the cheapest and easiest to implement, and it was used everywhere.
But over time, it became clear that the aluminum conductors, which are under a constant voltage of ~220 V, gradually degrade and become brittle. The inevitable consequence is short circuits and fires.
Plus, the TN-C grounding circuit itself is not very practical in terms of safety. If the PEN conductor breaks, protection against electric shock in such a network actually ceases to exist. Therefore, at the first opportunity or during major repairs in the apartment, such wiring should be completely changed. Moreover, not only electrical wires must be replaced, but also the distribution panel and switches with sockets.
Electrical wiring options
To replace electrical wiring in an apartment, you must:
There is nothing fundamentally complicated here. If you have minimal skills in electrical installation, you can do everything yourself. However, such a replacement must be done gradually, step by step, and in strict compliance with the rules of the PUE.
Drawing up a diagram of electrical wiring throughout the apartment allows you to clearly determine required quantity Supplies and scope of work. It indicates all electricity consumers and the locations of sockets, switches, etc.
The main point here is the total power consumption.
When a plan is being prepared for new electrical wiring in a private house outside the city, it is necessary to obtain technical specifications in advance from power engineers for the kilowatts supplied to the site. Usually this is about 5–15 kW.
The apartment electrical network already exists and is already connected to the general building network. And most often the value of the permitted power for it ranges from 1.3–5 kW. Only in modern high-rise buildings without gas stoves this parameter can reach up to 10 kW.
When replacing electrical wiring, you cannot go beyond the established maximum. This will lead to an accident and tripping of the protection on the general network, and then the housing office electricians will instantly identify the problem apartment and file a claim. The existing permitted power must first be found out at the housing office, and only then based on these figures and divided into groups of indoor consumers.
Electrical wiring diagram in the apartment
Formally, everything in the apartment is the property of the owner. Therefore, in principle, the internal wiring can be changed as desired. However, if this is done with errors and then an accident occurs with victims, then all responsibility will fall on such a homemade owner.
Strict requirements for approval by the Housing Inspectorate apply only to redevelopment. Regular wiring replacement does not fall into this category of work. But with global changes in the intra-apartment network and its complete reworking with connection electric boiler or electric stoves with high power, you still have to order a plan and have it approved by the housing office (or with power engineers, depending on the region). But simply switching the wires and replacing the old aluminum ones with new copper ones is possible without going through the authorities.
Installing electrical wiring in an apartment yourself will cost less than the alternative of calling professional electricians. However, if there are no skills for such work, and “kilowatts”, “RCD”, “grounding” and “amps” are some completely incomprehensible terms, then it is better to turn to professionals. Otherwise, you can take on the task of replacing the wiring in the apartment yourself.
Layout of sockets for kitchen appliances
When choosing for indoor electrical installation copper wires According to the cross-section, it is recommended to focus on the following standards:
It is recommended to install sockets at the rate of one per 6 square meters of living space in the room. If after circuit breaker If an RCD is also installed, it should exceed the circuit breaker in amperes by 10–20%. It is best to take the cable VVG, PVS or NYM.
Types of cable for electrical wiring
If you run a separate wire from the panel to each socket, then their total footage in the created electrical network will be enormous. Usually, distribution boxes for electrical wiring are installed in the apartment and the wiring is done in groups. This option is cheaper and the cable channels require a smaller size.
Layout of electrical appliances in the hall
Replacing the electrical wiring in your apartment yourself requires a lot of work with a hammer drill and construction dirt. Typically, indoor wires are laid in a hidden way into grooves in the walls, which you will have to do yourself. It will be necessary to ditch even in panel house, it is not always possible to insert new cables into existing cavities in panels. Often these channels are filled with concrete in some places.
How to hide cables without gating walls
Before dismantling the old wiring in the apartment, it must be completely de-energized by turning off the general apartment switch in the panel on the floor. After this, you should check the presence of voltage in the sockets using an indicator screwdriver or a voltmeter. Only after checking can you begin further work on replacing cables.
To simplify the installation of wiring throughout the apartment, you should first mark on the walls all wiring lines and installation locations for sockets, distribution boxes and switches. Then you can begin to groove and cut out holes for the socket boxes.
Marking walls for electrical wiring
It is recommended to do internal electrical wiring in a wooden house in an open way with wires laid in cable channels. And in apartments it is customary to install it hidden. It is then easier to cover such wiring with decor, and the risk of damage to it subsequently is minimal. Fixation of electrical wires in the grooves is done with dowel clamps or gypsum mortar.
Placement of electrical appliances in the corridor
In many old high-rise buildings, it is basically impossible to lay a three-core wire with a grounding conductor from the panel to the apartment. This is not provided for in the project. But in some apartment wiring there is a two-wire one, but it can be easily changed to a modern three-wire one. You just need to connect everything correctly in the panel on the floor.
Possibility of converting Soviet TN-C wiring to more reliable option TN-S or TN-C-S must be checked with the electricians of the housing office. Changing anything on the floor panel yourself is strictly prohibited. You can do this grounding in a private house yourself, but in an apartment building everything is much more complicated.
The calculation of the parameters of RCDs and automatic devices should definitely be entrusted to a specialist in this field. Mistakes here can lead to serious problems.
