Organization of the workplace and ensuring working conditions employees are often required to purchase refrigeration equipment. The accountant is faced with the question: how to correctly reflect this operation in accounting, so as not to violate the law and optimize the tax base. The procedure for calculating depreciation and reflecting expenses in tax accounting depends on the correct qualification of the asset.
In this article we will analyze the nuances of the classification of refrigerators, consider postings for various scenarios and pay attention to the features of writing off the costs of their maintenance. Competent classification an object at the capitalization stage will allow you to avoid errors when submitting reports and disputes with inspection authorities.
Let us immediately note that the approach to accounting depends on the cost of the unit of equipment, its service life and the company’s internal limits established in Accounting policy. Let's consider in detail the algorithm of the accountant's actions.
⚠️ Attention: The value limit for classifying assets as fixed assets or materials is established by the organization independently in the accounting policy, but cannot exceed 100,000 rubles for tax accounting purposes.
Criteria for classifying a refrigerator as a fixed asset
The primary stage is to analyze the characteristics of the purchased equipment in accordance with PBU 6/01 and the Tax Code of the Russian Federation. The key factor is the useful life. If you plan to operate a refrigerator or household refrigerator for more than 12 months, the asset automatically falls into the long-term category.
The second important criterion is cost. To recognize an object fixed asset (FP) its initial cost must exceed the limit established in your accounting policy. In tax accounting, this threshold is 100,000 rubles. If the cost is lower, the asset is accounted for as an inventory, even if it lasts a long time.
It is also important that the asset is used for production or management needs and is not intended for resale. If a refrigerator is purchased by a store for sale to customers, it immediately goes to account 41 “Goods”, bypassing accounts for fixed assets or materials.
Documentary registration of purchase
The registration process begins with receiving primary documents from the supplier. The basis for commissioning is a consignment note (TORG-12) or a universal transfer document (UDD). Without properly executed documents, putting it on the balance sheet is impossible.
If the refrigerator is recognized as a fixed asset, it is necessary to create an inventory card. To do this, fill out the form OS-1 (Act of acceptance and transfer of fixed assets). The document records the technical characteristics, initial cost and start date of operation.
In the case of accounting as inventory, the procedure is simplified. A receipt order or invoice is sufficient, which is immediately transferred to production or the warehouse. However, control over the presence and movement of such objects is still carried out, often using M-12 inventory cards or in the 1C system.
- 📄 Check the presence of a seal and signatures in the UPD or invoice.
- 🔍 Check the serial numbers on the refrigerator body with the data in the documents.
- 💰 Make sure that VAT is correctly highlighted in the invoice.
☑️ Documents for posting
Enterprises for the purchase of refrigeration equipment
Accounting entries are formed on the basis of received documents and the decision made on classification asset. Let's consider the standard situation with VAT of 20%. To reflect operations, accounts 08 “Investments in non-current assets”, 01 “Fixed assets”, 10 “Materials” and 60 “Settlements with suppliers” are used.
If equipment requires installation (for example, an industrial refrigeration chamber), costs are first collected on account 08. After commissioning, the accumulated amount is transferred to account 01. For household refrigerators that do not require assemblies, postings can be more direct.
Below is a table with typical postings for different accounting scenarios:
| Operation | Debit | Credit | Amount |
|---|---|---|---|
| Debt to supplier reflected | 08 (10) | 60 | Cost without VAT |
| Input VAT allocated | 19 | 60 | VAT amount |
| Accepted for VAT deduction | 68 | 19 | VAT amount |
| Commissioning (as OS) | 01 | 08 | Initial cost |
| Commissioning (as MPZ) | 10 | 08 | Actual cost |
Nuances delivery
If delivery was carried out by a third party, its cost is also included in the initial cost of the fixed asset. Postings: Dt 08 Kt 60 (or 76) - delivery services; Dt 19 Kt 60 (or 76) - VAT on delivery.
Depreciation and write-off
The procedure for writing off the cost directly depends on what group of assets the refrigerator belongs to. Fixed assets are subject to monthly depreciation. The accrual method (linear, declining balance, etc.) must be selected in the accounting policy.
The useful life is determined by the Classifier of fixed assets. Refrigerators usually belong to OKOF code 330.28.25.12.110 “Household electric refrigeration and freezing equipment of compression type.” Such equipment is characterized by the 3rd depreciation group with a service life of 3 to 5 years.
If the asset is accounted for as inventory (due to its low cost), its cost is written off at a time at the time of commissioning to cost accounts (20, 26, 44). This allows you to immediately reduce the profit of the current period, which is beneficial for income tax.
It is important to remember about linear method, which is the most common in tax accounting. With this method, the amount of depreciation is calculated evenly over the entire service life.
- 📅 Depreciation is accrued from the 1st day of the month following the month of commissioning.
- 🛑 Accrual stops after full repayment of the cost or write-off object.
- 📉 Residual value is calculated as the difference between the original cost and accumulated depreciation.
Accounting for repairs and maintenance
During operation, refrigeration equipment may require maintenance, replacement of refrigerant or repair. Expenses for current repairs, as a rule, are included in expenses for ordinary activities in the period of their occurrence.
The situation is more complicated with modernization or reconstruction. If after the work carried out the initially accepted standard indicators (service life, power, area) have improved, then the costs increase the initial cost of the fixed asset. This is reflected by the posting Dt 01 Kt 08.
To confirm the costs of repairs, you must have an act of completion of work (form KS-2, KS-3 or arbitrary), which details the operations performed in detail. The act must clearly indicate that the work is of a repair and not a reconstructive nature if you plan to write it off immediately.
⚠️ Attention: Replacing a compressor with a more powerful one or changing the design of the chamber, increasing the volume, can be regarded by tax authorities as a modernization that requires capitalization of costs.
Write-off and inventory of refrigerators
Sooner or later, the service life of the equipment comes to an end, or it fails. To write off an object from the balance sheet, a commission is created, which draws up a write-off act (form OS-4). The act records the technical condition and the reason for the impossibility of further operation.
If the refrigerator is completely depreciated, its residual value is zero. In this case, when writing off, an entry is made to close the accumulated depreciation and the original cost. If the asset is written off ahead of schedule, the under-depreciated part is charged to other expenses.
Inventory of fixed assets is carried out periodically. During the inspection, the actual presence of refrigerators is verified with the data of the inventory cards. Particular attention is paid to serial numbers, since external models may be identical.
- 🔍 Reconcile serial numbers at each inventory.
- 📝 Draw up a technical condition report in case of breakdown to justify write-off.
- 💵 Receive scrap metal or spare parts remaining after disassembly, at market prices.
Disposal
When disposing of refrigerators, it is important to comply with environmental standards. Removal and processing must be carried out by licensed organizations, which is confirmed by a disposal certificate.
FAQ: Frequently asked questions
Is it possible to write off a refrigerator worth 120,000 rubles immediately as an expense?
In accounting, you can set any limit in the accounting policy. However, in tax accounting the limit is 100,000 rubles. If the cost is 120,000 rubles, the object will have to be depreciated in tax accounting, which will create temporary differences (PBU 18/02).
Which depreciation group does an industrial refrigeration cabinet belong to?
Most refrigeration equipment belongs to the 3rd depreciation group (OKOF code 330.28.25.12), which implies a useful life of more than 3 years up to 5 years inclusive.
Is it necessary to register a refrigerator with the tax office?
No, refrigeration equipment does not require special registration with government agencies, unlike vehicles or real estate. Internal accounting on the balance sheet of the enterprise is sufficient.
How to account for a gift refrigerator for an employee?
The transfer of a refrigerator to an employee as a gift is considered as a gratuitous transfer. The cost of the asset and VAT (if the company is on the OSN) are not deductible, but are included in other expenses. There is also an object of personal income tax taxation on the employee’s income.