The question of which 1C account to place the purchased refrigeratoris one of the most common among novice accountants and entrepreneurs. The answer to this cannot be unambiguous without understanding the context of the transaction, since the software package allows you to flexibly configure accounting depending on the purpose of the asset. If equipment is purchased for an office to keep employees' drinks cold, it becomes a staple or a low-value item. In the case when a company sells household appliances, the same accounting object turns into a commodity item that requires completely different methods of reflection in the balance sheet.
The key factor determining the choice of account is the initial cost of the equipment and its useful life. In modern versions of configurations, such as 1C:Accounting 8.3, the distribution algorithm is often automated, but requires correct input of primary data. An erroneous choice can lead to distortion of financial reporting and problems when submitting tax returns, so it is important to clearly distinguish between assets according to their economic essence even at the stage of entering the supplier’s invoice.
There are three main scenarios in which a refrigerator ends up in the enterprise database. The first scenario is an acquisition for the organization’s own needs with a long service life. The second is the purchase of inexpensive equipment, which, according to the accounting policy, is immediately written off as expenses. The third option is typical for trading companies, where refrigerated display cases or household models are purchased for the purpose of subsequent sale to the end consumer. The limit for classification as fixed assets in 2026-2026 is 100,000 rubles per unit, and it is this figure that often becomes the watershed when deciding on wiring.
Accounting for a refrigerator as a fixed asset
If purchased refrigerator costs more than the established limit (usually 100,000 rubles) and is planned to be used for more than 12 months, it is classified as a fixed asset (FP). In this case, a fixed asset card is created in 1C, where the useful life, depreciation method and OKOF code are indicated. Postings are generated automatically when posting the document “Acceptance for accounting of fixed assets,” which is based on the data of the received invoice.
To reflect transactions, accounting accounts intended for non-current assets are used. The initial cost is collected in account 08 and then transferred to account 01. Depreciation is charged monthly, reducing the residual value of the asset. It is important to correctly determine the depreciation group, since the rate at which the cost is written off as expenses depends on this. For refrigeration equipment, this is usually the 4th or 5th group, which implies a service life of 5 to 7 years.
The process of entering data into the system requires care, especially when filling out fields responsible for tax and accounting depreciation. Errors here can lead to discrepancies in tax accounting registers. Below is a table showing typical transactions for such a case:
| Operation | Debit | Credit | Description |
|---|---|---|---|
| Receipt of fixed assets | 08.04 | 60.01 | Reflected cost of equipment without VAT |
| Commissioning | 01.01 | 08.04 | Acceptance for accounting as a fixed asset |
| Depreciation calculation | 20, 26, 44 | 02.01 | Monthly depreciation calculation |
| VAT allocation | 19.01 | 60.01 | Accounting for input tax |
⚠️ Attention: Since 2022, organizations that have switched to FAS 6/2020 can set a limit on the value of fixed assets independently in their accounting policies, but not more than 100,000 rubles. If you work on the simplified taxation system (STS), the concept of depreciation is not relevant for you in tax accounting, but is required for the balance sheet.
When putting new equipment into operation in 1C, you must choose the correct method for reflecting expenses. If the refrigerator is in the office, depreciation expenses will go to account 26 (General business expenses) or 44 (Sales expenses), depending on the type of activity of the company. For manufacturing enterprises where the refrigeration chamber is used to store raw materials, costs can be charged to account 20 (Main production).
The refrigerator is a low-value equipment
In situations where the cost refrigerator does not exceed the established limit (less than 100,000 rubles), but the organization plans to use it for a long time, A simplified accounting procedure is applied. According to FAS 6/2020, such assets may not be recognized as fixed assets, but accounted for in off-balance sheet accounts or immediately written off as expenses. In 1C configurations, this is implemented through the document “Receipts (acts, invoices)” with the operation type “Equipment” or “Other.”
The main difference from a full-fledged operating system is the absence of monthly depreciation. The cost of such equipment is fully transferred to financial results at the time of commissioning or even at the time of capitalization. This significantly simplifies the work of an accountant, since there is no need to maintain complex depreciation registers and calculate depreciation by month. However, control over the safety of property must still be maintained, for which off-balance sheet accounts are often used.
- 🧊 Account 10.09: Used to account for inventory and household supplies if it is decided to account for them as inventories until they are put into operation.
- 📉 Account 26 or 44: The cost is credited to these accounts immediately after acquisition, if accounting policy allows for one-time write-off of low-value items.
- 🔒 Account 001: An off-balance sheet account on which quantitative accounting of property is often kept, which does not affect the balance sheet, but is important for inventory.
When choosing a method “Low valuation” in 1C, it is important to check the accounting policy settings. Some editions of software products have a special flag “Take into account as part of fixed assets”, which, when removed, automatically transfers the object to the category of low-value property. This allows you to flexibly manage accounting processes without changing the supplier's primary documents.
Particular attention should be paid to documenting the transfer of such equipment into operation. Even if the cost is written off in accounting, the financially responsible person must sign the acceptance certificate. In 1C, for this purpose, an internal invoice or act is generated, which confirms that the asset has been transferred to the use of a specific employee or department.
Trading refrigerators: accounting for goods
For companies engaged in the retail or wholesale sale of household appliances, refrigerator is a product. In this case, it is accounted for in account 41 “Goods”. The specificity of accounting is that the asset is not depreciated, and its value is written off only at the time of sale through account 90 “Sales”. This is a fundamental difference from fixed assets, where the cost is transferred to expenses gradually.
In 1C, specialized configurations are used for trade, such as “1C: Retail” or “1C: Trade Management”, but postings in “Accounting” remain classic. When goods are received from the supplier, an entry is made to the debit of account 41 and the credit of account 60. An important point is the accounting of transport costs, which can be included in the cost of the goods or separately accounted for on account 44, depending on the chosen method.
If the organization uses the retail method of accounting (account 42 “Trade margin”), then the refrigerator is capitalized at the retail price, and the difference between the purchase and retail the price is reflected as a trade margin. This allows you to quickly determine gross profit without detailed tracking of the cost of each unit at the time of sale.
- 🏷️ Account 41.01: Goods in warehouses - the cost of refrigerators awaiting sale is stored here.
- 🛒 Account 41.02: Goods in retail trade - used if accounting is carried out based on sales prices.
- 💰 Account 42: Trade margin is the difference between the purchase and sale price, adjusting the cost of the goods.
When selling a refrigerator to a buyer, a set of documents is generated in 1C: an invoice (TORG-12 or UPD) and an invoice (if there is VAT). Simultaneously with the reflection of revenue, the cost price is written off. Automation of this process in 1C minimizes the risk of errors, but requires the correct filling out of the item card, where the type of item “Product” must be correctly indicated.
⚠️ Attention: When trading refrigerators containing refrigerants (freon), it is necessary to take into account environmental requirements and the availability of a recycling fee. In 1C, this can be reflected through separate sub-accounts or analytics in order to correctly generate reports to environmental authorities.
☑️ Check before posting the goods
Rent and leasing of refrigeration equipment
The situation becomes more complicated if refrigerator either the refrigeration chamber is leased or rented. In this case, ownership does not immediately transfer to the organization, which dictates special accounting rules. 1C for leasing provides special types of transactions that allow you to reflect payments and the gradual transfer of ownership.
If the leased asset is accounted for on the lessor's balance sheet, then the lessee reflects payments as expenses of the current period. If the equipment is taken into account on the balance sheet of the lessee (which is more common in long-term contracts), then it is recorded as a fixed asset while simultaneously reflecting the debt to the leasing company. Postings will be accounts 08, 01 and 76 (or 02 for leasing).
Leasing (operational leasing) does not imply a transfer of ownership. Payments for renting a refrigerator are simply expensed (account 26, 44). In 1C, this is documented in regular documents “Receipt of services”, where “Equipment rental” is indicated as the nomenclature. It is important to monitor the periods so that expenses are recognized evenly in accordance with the principle of matching income and expenses.
In the case of financial lease (leasing) on the balance sheet, depreciation is accrued in a special manner, often at an accelerated pace, if provided for by the contract. 1C allows you to set up an individual depreciation schedule for such objects, which is critical for proper tax planning.
Nuances of leasing in 1C
When leasing is on the balance sheet of the lessee, the cost of the equipment is formed from all payments under the contract, including the redemption price. It is important not to forget to include VAT in the amount of the debt, but not in the cost of the fixed assets, since VAT is deductible as invoices are received from the lessor.
Write-off and modernization of refrigerators
Sooner or later, the accountant will face the question of write-off refrigerator. The reasons may be different: breakdown, expiration of service life or obsolescence. In 1C, there is a document for this “Write-off of OS (other)”. If the equipment is fully depreciated, its residual value is zero, and postings affect only off-balance sheet accounts or material asset accounts if a decision is made to disassemble.
In the event of a breakdown and impossibility of restoration, a write-off act is drawn up, in which the commission must indicate the reason. If repairs were possible and upgrades were made to increase service life or capacity, the costs are capitalized. In 1C, this is done through the “OS Modernization” document, which increases the initial cost of the object and requires recalculation of depreciation.
The write-off process in the program is as follows: a fixed asset is selected, the reason for write-off and the method are indicated (sale, liquidation, gratuitous transfer). The system automatically calculates the financial result from disposal. If the refrigerator is sold as scrap or used equipment, the proceeds are reflected in account 91 “Other income and expenses.”
- 🗑️ Account 91.02: Other expenses - this includes the residual value upon liquidation or the sale value upon sale.
- 📦 Account 10.13: Spare parts - if the refrigerator was written off usable parts have been received.
- 🧾 Account 91.09: Other expenses - this includes the costs of dismantling and disposal of equipment.
Particular attention should be paid to disposal. Refrigerators contain hazardous substances and cannot simply be thrown away. Costs for the services of specialized recycling companies are also reflected in account 91. In 1C, you can attach a scan of the disposal act to the write-off document, which will confirm the expenses for the tax office.
Frequent errors when accounting in 1C
Despite the high degree of automation, 1C users often make errors when entering refrigerators. One of the most common is incorrect indication of the OKOF code, which entails incorrect calculation of depreciation and errors in tax reporting. Cost accounts are also often confused, attributing expenses for an office refrigerator to production accounts, which distorts the cost of production.
Another mistake is ignoring the requirements for primary documentation. In 1C you can post a document without an attached scan of the invoice, but during a tax audit this will raise questions. This is especially critical for expensive fixed assets. The absence of signatures in acceptance and transfer acts within the organization is also a violation of internal accounting discipline.
Do not forget about timely updating of the 1C configuration. Legislation changes, rates, limits and forms of documents change. Working in an outdated version of the program may result in the use of outdated transactions or report forms. Regular updating is the key to correct accounting.
⚠️ Attention: Interfaces and names of documents in 1C may differ depending on the version (Accounting 3.0, 4.0, ERP). Always check the latest help in the program or a consultant if you cannot find the button you need. The accounting rules are the same, but their implementation in the program code may vary.
FAQ: Answers to questions
Is it possible to immediately write off a refrigerator worth 150,000 rubles as an expense?
No, according to According to current legislation (FSBU 6/2020), the limit for classifying assets as fixed assets is 100,000 rubles. An object worth 150,000 rubles must be accounted for as a fixed asset and depreciation must be charged on it over its useful life. Only assets below the limit established in the accounting policy can be written off at a time.
Which account should I include a refrigerator for a canteen in production?
If the canteen is a structural division of the enterprise and employee meals are free or at a reduced rate, expenses for depreciation or maintenance of the refrigerator can be charged to account 91.02 (Other expenses) or 26 (General expenses), depending on accounting policies. If the canteen is a separate business, then to account 20 (Main production) or 44 (Sales expenses).
Is it necessary to create an OS card for a refrigerator for 5,000 rubles?
There is no need to create a full-fledged fixed asset card with depreciation, since the cost is below the limit (100,000 rub.). However, to control its safety, it is recommended to record it in an off-balance sheet account (for example, 001) or in a special journal of low-value property. In 1C, this can be done through the document “Receipt” with the transaction type “Equipment” and subsequent write-off.
How to reflect the sale of a used refrigerator in 1C?
To reflect the sale, use the document "Transfer of OS" or "Sales (acts, invoices)" with the type of transaction "Sale of OS". It is necessary to indicate the selling price and the buyer. The program will automatically generate transactions for writing off accumulated depreciation, residual value and charging VAT (if the organization is a payer).