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Leasing of fixed assets. The object is on the balance sheet of the lessor. Lessee position
Leasing is a set of economic and legal relations arising in connection with the implementation of a leasing agreement, including the acquisition of the leased asset.
The lessor, on the basis of a leasing agreement, acquires ownership of property from a certain seller for its transfer to the lessee under certain conditions, for an agreed fee and for a certain period as the subject of leasing (clause 4 of article 15 of the Federal Law of October 29, 1998 No. 164-FZ “On financial lease (leasing)”, further
– Federal Law No. 164-FZ).
The subject of leasing can be any non-consumable things (Article 3 of the Federal Law
No. 164-FZ). As a rule, the subject of leasing is fixed assets, with the exception of land plots and environmental management items.
Accounting for transactions related to a leasing agreement is regulated
Instructions on the reflection in accounting of transactions under a leasing agreement, approved.
by order of the Ministry of Finance of Russia dated February 17, 1997 No. 15, hereinafter referred to as the Directives).
If, under the terms of the leasing agreement, the property is listed on the balance sheet of the lessor, then
The lessee records this property in off-balance sheet account 001
“Leased fixed assets” at the cost specified in the contract (clause 8
instructions). The redemption price is not included in this price, because for ransom maybe
a separate purchase and sale agreement may be drawn up or the lessee may
refuse the ransom.
However, the contract may provide that the total amount of the contract
(lease payment) includes the redemption price of the leased asset if the agreement
provision is made for the transfer of ownership of the leased asset to the lessee
(Clause 1, Article 28 of Federal Law No. 164-FZ).
At the end of the contract, the leased item can be returned
by the lessee or acquired into ownership (Clause 5, Article 15 of the Federal Law
No. 164-FZ).
On the date of transfer of ownership upon redemption of property, its value is
the lessee is written off from the credit of account 001 “Leased fixed assets
funds” and at the same time a posting is made to the debit of account 01 for the same amount
“Fixed assets” and credit account 02 “Depreciation of fixed assets” (clause 11
instructions).
Payments under the leasing agreement from the lessee are included in expenses
both in accounting and tax accounting (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). moment
recognition of leasing payments as expenses of the lessee is the date
presentation to him of documents that are the basis for settlements, or the latter
number of the reporting (tax) period (clause 3, clause 7, article 272 of the Tax Code of the Russian Federation).
When transferring the leased asset, a transfer and acceptance certificate and property are drawn up
becomes the property of the lessee and is simultaneously written off from the balance sheet
lessor (clause 29 PBU 6/01).
Step-by-step instruction:
in the 1C:Accounting 8 program (rev. 3.0)
The concept of leasing appeared in our country relatively recently. This is a kind of form of lending to an enterprise when it purchases fixed assets. Leasing objects can be: equipment, structures, enterprises, transport, etc. In essence, leasing is a long-term rental of property with subsequent acquisition of ownership.
Lease purchase and registration
To record leasing on the lessee’s balance sheet, the 1C 8.3 program provides a special document “Receipt of leasing”, which can be found in “OS and intangible assets - Receipt of OS”.
Fig.1
Inside the document, please note that the accounting account is 76.07.1. We will also enter data on the purchased equipment into the tabular section. We indicate the accounting account 08.04.2* – “Acquisition of fixed assets”.
*Does not work on account 08.04.2 release 3.0.66.60.
Fig.2
We carry it out and check the accounting entries.
- Type of operation – equipment (in our example);
- Number/date – fill in the date, the number is entered automatically;
- MOL (material-responsible person) – we select and appoint an employee of the organization;
- In the location we indicate where the equipment will be used;
- OS event – in accordance with our task, we indicate what will be registered and put into operation.
After that, fill out the tabs that are below, the first of them is Non-current asset. We fill in the following information:
- Under a leasing agreement;
- Counterparty – lessor;
- Agreement – indicate our leasing agreement;
- Equipment is a leased item;
- Warehouse – indicate the warehouse where our equipment will be delivered;
- Our account is 08.04.2 “Purchase of OS”.
Fig.4
The OS tab is filled out from the directory of the same name, where we must create a new position. Click “+” and proceed to filling out the directory.
Fig.5
Fill in the following fields in the form that opens:
- Accounting group – vehicles;
- Name – we have “Car”;
- Included in the group - OS.
Fig.6
Click “Save and close.” A new position has appeared in the directory, so we feel free to continue filling out the tab by selecting our new fixed asset from the list; the inventory number is assigned automatically.
Fig.7
Filling out data for accounting purposes is carried out in the tab of the same name in the following fields:
- Account – 01.03 Leased property;
- The order is from the “Depreciation calculation” list;
- Method – Linear;
- In the accrual account we put 02.03 “Depreciation of leased property”;
- In the display of expenses, we set the debit of which accounting account the depreciation will be reflected. We have 20.01 “OS”.
- In the term, we indicate how many years we plan to depreciate this equipment; in our example, 10 years x 12 months equals 120 months.
Fig.8
On the next tab, fill in the tax data in the following fields:
- In order of inclusion in expenses – Depreciation;
- Initial cost - indicates the amount of costs excluding VAT of the lessor for the purchase of equipment. This information can be found in the leasing agreement;
- In the method of displaying costs for leasing payments, set “Depreciation” (account 20.01);
- On a monthly basis – 10 years x 12 months. That is, it turns out that the equipment is planned to be depreciated over 120 months.
Fig.9
We post the document and use the DtKt button to control the postings: Dt 01 – Kt 08 “The asset has been accepted for accounting.”
The lessor will issue a monthly invoice for leasing services. To reflect these services in the 1C 8.3 program, “Receipts (acts, invoices)” is used, which is located in the “Purchases” menu.
Fig.10
When creating a receipt, indicate “Leasing services”.
Fig.11
We begin to fill out the document, be sure to indicate the number and date of the act received from the lessor, the details of the leasing agreement, as well as the organizations of the lessor and the lessee. In the “Nomenclature” we indicate “Leasing payment”, in “Amount” - the amount from the lessor’s act (invoice). Fill in the invoice number and date and click the “Register” button.
Fig.12
Please also note that our accounting account for settlements with the counterparty is 76.07.2, and for advances – 60.02.
Fig.13
The receipt data is filled in, select Post. Records of expenses for leasing services are generated in accounting and accounting records. Click DtKt and check the generated wiring.
Fig.14
In accounting, leasing payments are not included as expenses, but are accounted for as a debit 76.07.1 Lease obligations. The cost of leased equipment is recorded as a credit to this account. Thus, after all leasing payments have been made under the leasing agreement, account 76.07.1 will be closed.
Although equipment purchased on lease is not the property of the organization, it still must be registered and depreciated accordingly. This is done through the routine operation of closing the month in “Operations - Closing the period”.
Fig.15
In conclusion, it is important to pay attention to the fact that for leasing transactions there is a difference between accounting and tax accounting, since in the latter leasing expenses are taken into account minus tax depreciation. The 1C 8.3 program will automatically calculate depreciation and leasing expenses, and also reflect the difference between accounting and tax accounting. To do this, in 1C 8.3 it is necessary to correctly draw up the accounting policy of the enterprise.
Redemption value of the leased asset - what is it?
Leasing is a tripartite agreement under which the lessee (LP) instructs the lessor (LM) to buy an asset from the seller, which the LP then leases. Registration of leasing transactions is carried out on the basis of Art. 665-670 of the Civil Code of the Russian Federation, the Law “On Leasing” dated October 29, 1998 No. 164-FZ and instructions approved by Order of the Ministry of Finance of the Russian Federation dated February 17, 1997 No. 15.
Leasing is a type of lease, but the key difference is that the leasing agreement may provide for the acquisition of the leased asset by the lessee. The possibility of repurchase is initially fixed in the leasing agreement.
The redemption value of the leased asset is the price for which the LP, at the end of the leasing agreement, acquires ownership of the leased property. It should be distinguished from the lease payments themselves, since the redemption value from an accounting point of view is a payment for the acquisition of an asset.
The redemption value can be:
- is included in the leasing payments as a separate line, then it is, in economic essence, an advance and is taken into account as such until the leased object is purchased;
- is not included in lease payments and is payable after the entire amount of lease payments has been transferred.
Depending on this, the procedure for accounting for the redemption value of a drug company differs.
What is documentation of the redemption value of the leased asset?
The buyout clause assumes that the leasing agreement will include elements of 2 agreements:
- directly about rent;
- in terms of the conditions for the redemption of property - about the purchase and sale.
The amount of the redemption price is established in the contract and depends on the duration of the lease, the useful life of the asset and the planned wear and tear.
NOTE! If the redemption value of the property is reflected in the contract as a separate amount, then make sure that its amount is not low. Otherwise, the tax authorities will decide that the redemption price was actually “hidden” in the leasing payments and represented advances included in expenses illegally (determination of the Supreme Arbitration Court of the Russian Federation dated September 28, 2011 No. VAS-12368/11, resolution of the Federal Antimonopoly Service of the Ural District dated May 17, 2012 No. F09-3197/12). You will have to recalculate the tax base of a legal entity or individual entrepreneur.
To account for the costs of repurchase of leased property, the LP accountant must have not only a leasing agreement, but also an act of acceptance and transfer of property. Moreover, the act is drawn up twice: when receiving an asset on lease and when transferring ownership rights to it. The document can be drawn up according to the unified form OS-1, OS-1a, OS-1b or according to one developed independently - in this case, do not forget to fix the form of the act in the accounting policy (Article 9 of the Law “On Accounting” dated December 6, 2011 No. 402- Federal Law, clause 4 PBU 1/08, approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n).
VAT on the redemption value is taken into account on the basis of an invoice (if the redemption value was part of the leasing payments, then there must also be an advance invoice).
Accounting entries for lease purchase price
If the redemption value is allocated as part of leasing payments, then for LP the transactions depend on whose balance sheet the leasing asset is taken into account. In order not to get confused in accounting for VAT, leasing payments and the purchase price itself, we will analyze accounting entries using examples for various situations.
The asset is on the balance sheet of the LP, the redemption value is included in the lease payment
Fantasia LLC operates on a general taxation system and maintains full accounting. In January 2019, the company leased a Hyundai HD 78 truck for RUB 2,360,000. (including VAT RUB 360,000). The contract period is 12 months, the purchase of property is provided at a price of 708,000 rubles, including VAT of 108,000 rubles. Monthly leasing payment - 236,000 rubles. (including VAT 36,000 rubles), of which 59,000 is payment of the redemption price (including VAT 9,000 rubles).
If the Hyundai HD 78 is accounted for on the balance sheet of Fantasia LLC, then the accountant on the date the asset was accepted for accounting (01/31/2019) will make the following entries:
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Amount, rub. |
Notes |
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76 “Rental obligations” |
In accounting, the initial cost of a leasing asset is the amount of leasing payments for the entire period of the transaction minus VAT: 200,000 (monthly payment minus VAT) × 12 months. = 2,400,000 rub. |
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01 “Leased property” |
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76 “Rental obligations” |
VAT is charged on the lease payment amount |
36,000 monthly VAT amount on the lease payment amount × 12 months. = 432,000 rub. |
Then, every month from the 1st to the 5th of the next month, Fantasia LLC is obliged to transfer the monthly lease payment for the Hyundai HD 78 for the previous month:
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Amount, rub. |
Notes |
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76 “Rental obligations” |
The monthly lease payment is calculated as a total amount, taking into account the purchase price and VAT on the last day of the month |
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76 “Debt on leasing payments” |
You can transfer the leasing payment in one amount, together with VAT and the redemption price - 236,000 rubles. In the purpose of payment, the accountant of Fantasia LLC will indicate “Leasing payment for February 2019 under agreement No. ... dated January 20, 2019 in the amount of 236,000 rubles. (including VAT 36,000 rubles), But it is better to issue 2 invoices: for the payment itself and for the advance payment for the redemption price (advance 59,000 rubles, including VAT 9,000 rubles) |
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Accepted for deduction of VAT as part of the lease payment |
Each month, only that part of the VAT that relates to the leasing payment itself is deductible: 36,000 - 9,000 VAT on payment of the purchase price = 27,000 rubles. |
Depreciation of the Hyundai HD 78 is accrued from the month following its commissioning, that is, from February, the accrual date is the last day of the month. The period of use of a car in accounting is 60 months, the depreciation method is linear, an increased coefficient is not used. Then the monthly depreciation is:
RUB 2,400,000 × (100% / 60 months) = 40,000 rub.:
The accountant of Fantasia LLC reflects depreciation and leasing payments in accounting for 12 months.
The purchase of the Hyundai HD 78 car, which is on the balance sheet of Fantasia LLC, is scheduled for 02/01/2020 under the contract. The operation will be reflected in the following accounting entries:
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Amount, rub. |
Notes |
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Depreciation of the leased asset is written off |
The accountant writes off the accumulated depreciation on the car from the account “Depreciation of leased property” to the account for depreciation of own fixed assets. In 12 months validity of the leasing agreement, depreciation amounted to 40,000 × 12 months. = 480,000 rub. |
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01 “Leased property” |
Leasing property was deregistered and reflected in its own fixed assets |
Hyundai HD 78 transferred to its own OS |
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9000 VAT on the purchase price × 12 months. = 108,000 rub. |
For more information see“Transactions for leasing a car from the lessee” .
The asset is on the LD balance sheet, the redemption price is included in the lease payment
If the Hyundai HD 78 truck is taken into account on the balance sheet of the LD, then the accounting records of Fantasia LLC for recording the receipt of the vehicle will be as follows:
Then, accounting for leasing payments and redemption value will be formed in accounting as follows:
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Amount, rub. |
Notes |
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76 “Debt on leasing payments” |
Lease payment accrued for February 2019 |
When accounting for property on the LD balance sheet, the lease payment is taken into account in the LP's expenses in the amount of the lease payment minus VAT and redemption value: 236,000 - 36,000 VAT - 50,000 redemption value excluding VAT = 150,000 rubles. |
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76 “Debt on leasing payments” |
VAT charged on lease payment |
VAT is charged on the amount of the lease payment only, without the purchase price: 36,000 - 9,000 VAT on the purchase price = 27,000 rubles. |
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76 “Advances issued” |
76 “Debt on leasing payments” |
The advance payment was accrued to pay the redemption price for February 2019 |
The redemption value is included in advances |
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76 “Debt on leasing payments” |
Lease payment for February 2019 transferred |
The leasing payment is transferred in one amount, together with VAT and the purchase price - 236,000 rubles. In the purpose of payment, the accountant of Fantasia LLC will indicate “Leasing payment for February 2019 under agreement No.... dated January 20, 2019 in the amount of 236,000 rubles. (including VAT 36,000 rubles), for the allocated advance payment at the redemption value will proceed in the same way as in the first example |
Thus, on the account. 76 “Advances issued” will record the payment of the original cost of the car. At the time of redemption, the accountant of Fantasia LLC will write off the car from the off-balance sheet account and take into account the redemption price excluding VAT as the initial cost of the Hyundai HD 78:
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Amount, rub. |
Notes |
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001 “Leased property” |
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76 “Advances issued” |
A used car is accepted at the redemption price minus VAT: 50,000 monthly redemption payment excluding VAT × 12 months. = 600,000 rub. |
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76 “Advances issued” |
9000 rub. VAT included in the purchase price × 12 months. = 108,000 rub. |
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Accepted for deduction of VAT from the redemption price |
The asset is on the balance sheet of the drug company, the redemption price is paid separately
Now let's look at what accounting records the accountant of Fantasia LLC will make if the redemption price is 708,000 rubles. (including VAT 108,000 rubles) the company will pay after the end of leasing payments - 02/01/2019. To simplify the calculations, we will leave the amount of the monthly payment to the lessor the same - 236,000 rubles. (of which VAT is RUB 36,000)
If the Hyundai HD 78 is accounted for on the balance sheet of Fantasia LLC, then after completing the procedure for paying lease payments, the accountant will write off the depreciation accrued on the asset and transfer the car from the Leasing Property account. 01 for accounting of own OS. And payment of the redemption price will be the last operation of the LP before receiving the asset into ownership. The accounting records of Fantasia LLC will look like this:
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Amount, rub. |
Notes |
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76 “Rental obligations” |
The debt to the lessor is reflected |
In accounting in this situation, the initial cost of the leasing asset is equal to the amount of leasing payments (including the redemption value) for the entire period of the transaction minus VAT: 200,000 (monthly payment minus VAT) × 12 months. + 600,000 (redemption value 708,000 minus VAT 108,000) = RUB 3,000,000. |
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01 “Leased property” |
The leasing asset is included in the fixed assets |
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76 “Rental obligations” |
The redemption price of the leased asset has been paid |
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76 “Rental obligations” |
VAT is charged on the redemption price |
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Accepted for deduction of VAT from the redemption price |
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02 “Depreciation of leased property” |
Accrued depreciation on the leased asset is written off |
Amount of depreciation for 12 months. validity of the leasing agreement: RUB 3,000,000. × (100% / 60 months) × 12 months = 600,000 rub. |
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01 “Leased property” |
The leasing asset is deregistered |
The asset is written off from the leased property account and transferred to the account. 01, which takes into account the company’s own operating systems. Transaction amount - the original cost of the car |
As of the last day of February 2020, the accountant of Fantasia LLC will calculate depreciation on the car in the same order and amount as during the leasing period, with one difference - the accounts of own property and its depreciation will correspond, and not the leased one.
The asset is on the LD balance sheet, the redemption price is paid separately
If the property is accounted for on the LD balance sheet, then the accountant of Fantasia LLC writes off the leased asset from the off-balance sheet account and accepts it into the account. 08 at the purchase price excluding VAT. The same account also collects other costs of Fantasia LLC for the transfer of ownership and preparation of the Hyundai HD 78 for operation (if necessary). In such a situation, the accountant of Fantasia LLC will make the following accounting entries:
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Amount, rub. |
Notes |
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001 “Leased property” |
Leased property written off balance sheet |
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Accepted leasing asset at redemption price |
A used car is accepted at the purchase price minus VAT: 708,000 - 108,000 VAT = 600,000 rubles. |
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76 “Calculations for the redemption of the leased asset” |
VAT is charged on the redemption price |
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The purchased leasing asset was put into operation |
From the next month after putting the asset into operation, begin charging depreciation on it. The useful life is determined minus the period when the asset was in operation under the leasing agreement. You should also take into account the actual wear and tear of equipment (clauses 17, 20, 21 PBU 6/01, clause 61 of the Methodological Guidelines for Asset Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n).
Tax accounting of redemption value
Above we considered only the accounting of transactions for the repurchase of leased property. In tax accounting, such a transaction has a number of significant differences. Let's look at them in more detail using one of the previous examples.
Fantasy LLC (OSN, accrual method) in January 2019 leased a Hyundai HD 78 for 12 months. LD's expenses for the purchase of a car amounted to RUB 2,360,000. (including VAT RUB 360,000). Monthly leasing payment RUB 236,000. (including VAT RUB 36,000). The car is accounted for on the balance sheet of the LP (“Fantasy”), payment of the redemption price (708,000 rubles, including VAT 108,000 rubles) will occur after the end of the lease agreement.
The initial cost of the Hyundai HD 78 for tax purposes will be calculated by the accountant of Fantasia LLC as the amount of LD expenses for the purchase of an asset, delivery, production and bringing to a condition suitable for use, but minus VAT amounts (paragraph 3 of clause 1 of article 257 of the NKRF ):
2360,000 - 360,000 VAT = 2,000,000 rubles. (as of 01/25/2017)
01/31/2019 HyundaiHD 78 was put into operation. On the last day of the month following the month the car was put into operation, the accountant will calculate depreciation on it. In a leasing transaction, the LP has the opportunity to use an increasing depreciation rate.
We wrote more about it .
The depreciation group of a vehicle is determined in accordance with the OS OK 013-2014 classifier (SNS 2008, approved by order of Rosstandart dated December 12, 2014 No. 2018-st.): a truck with a Hyundai HD 78 gasoline engine has code 310.29.10.42.112 and belongs to 5 th depreciation group. For tax purposes, the useful life of a car is 96 months. For a better understanding of the example, let us use the straight-line depreciation method, without using increasing factors. The monthly depreciation rate is 1/96 months. × 100% = 0.0104 (Article 259.1 of the Tax Code of the Russian Federation).
On 02/28/2019, the accountant will calculate depreciation on the car:
2,000,000 × 0.0104 = 20,800 rubles.
The lease payment is allowed to be taken into account in expenses only minus depreciation (subclause 10, clause 1, article 264 of the Tax Code of the Russian Federation). The payment is also reflected in the tax registers on the last day of the month:
200,000 - 20,800 (depreciation) = 179,200 rubles.
The accountant of Fantasia LLC will make these entries in the tax registers (for calculating income tax) during the validity of the leasing agreement, that is, for 12 months.
When purchasing a Hyundai HD 78, the accountant must do the following in tax accounting:
- As of the redemption date of 02/01/2019, write off the residual value of the car and the depreciation accrued on it in the tax registers (Article 264 of the Tax Code of the Russian Federation):
20,800 × 12 = 249,600 rub. — accumulated depreciation of Hyundai HD 78;
2,000,000 - 249,600 = 1,750,400 rubles. — residual value.
- Then accept the asset for tax accounting at the redemption value (excluding VAT) as the original one (clause 1 of Article 257 of the Tax Code of the Russian Federation):
708,000 - 108,000 VAT = 600,000 rub.
- Set the depreciation period (taking into account the actual condition of the car).
As you can see, tax accounting for transactions involving property purchased under a leasing agreement, which was on the LP’s balance sheet at the time of leasing, differs significantly from accounting accounting.
As a result, differences arise between accounting and tax accounting. We tell you more about the procedure for accounting for them in the article “Accounting for income tax calculations”.
NOTE! Differences arising as a result of different formation of the initial cost of the purchased leased object in accounting and for tax purposes are classified as permanent (that is, they lead to the formation not of deferred taxes, but of permanent tax liabilities and/or assets).
When a permanent tax asset arises and how it is taken into account, read the article“A permanent tax asset is...” .
Results
Accounting for the redemption value of the leased asset depends on how the redemption price is indicated in the contract and on whose balance sheet it is reflected. Subsequently, the purchased property can be accounted for as fixed assets and depreciated, or taken into account as part of goods or inventories - this depends on the further goals of the company. The tax accounting of a leased object being purchased may differ significantly from the accounting rules for the same object. Differences lead to the formation of permanent differences in accounting.
Read about the nuances of accounting for transactions under a leasing agreement for “simplified” people in the material
According to tax accounting, our fixed asset “village” was added to account 01 in the amount of 2,500,000 rubles (document Acceptance of fixed assets for accounting). Our useful life in tax accounting is 6 years = 72 months. This means depreciation in tax accounting for one month: 2,500,000 / 72 = 34,722.22 (2) rubles. But we also have an increasing special coefficient of 3 - the leased asset is depreciated very quickly for tax accounting purposes (document Acceptance for accounting of fixed assets \ Tax accounting tab). depreciation in tax accounting for one month: (2,500,000 / 72) * 3 = 104,166.67 rubles. Which is actually reflected in our tax accounting postings. But in addition to calculating depreciation, at the Closing of the Month we have the operation “Recognition of Leasing Payments in NU”. And the postings for this operation are like this: The text in the Posting Contents reads as: “Adjustment of depreciation expenses by the amount of the excess over lease payments.”
Accounting for leasing by the lessee
Attention
If the repurchase of the Leasing Subject occurs in the last month of the leasing agreement and the last leasing payment is made in the same month. A) First, the last lease payment is made. B) Then we arrange the redemption of the leased asset.
When filling out the new document “Repurchase of Leased Items,” it is necessary to pay attention to the DATE of this document. DATE of the document Redemption of leased items must be longer than the date of execution of the last lease payment.
If, for example, like ours, the DATE of execution of the last lease payment is set to 03/31/2018 12:00, then it is better to set the DATE of the document Redemption of leased items to 03/31/2018 23:59:59. Then the document Redemption of leased items will be filled out well.
The redemption price amounts will be correct and all fields will be filled in automatically.
Closing a month in 1s 8.3 accounting - step-by-step instructions
The entries in the document for monthly lease payments (our Receipt of Goods and Services) will be as follows: Let’s comment on these entries: As we remember, in account 76.07.1 we take into account our lease obligations, including VAT. First entry: The credit of account 76.07.2 reflects the accrual of the next lease payment due (leasing payment arrears) - payment amount excluding VAT.
Important
The debit of account 76.07.1 reflects the write-off of part of the rental obligations – without VAT. The small current lease payment partially pays off our large rental obligation.
We have “paid off” our rental obligations a little, but we have an obligation to make a lease payment. The lease payment remains hanging on our loan 76.07.2, reminding us that it must be paid! What we will do later from the current account, which will be recorded by posting Debit 76.07.2 Credit 51.
Closing a month or year in 1s 8.3 - step-by-step instructions
Release 3.0.49.20. This is not in the registered 1C errors. Did you manage to solve the problem? Reply with quotation Top ▲ 04/19/2017, 06:33 #3 Yes, it worked.)) Everything worked out when I put it on the subaccount 04/08/1, it didn’t work with all the other subaccounts. In general, try different subaccounts.)) Reply with quotation Top ▲ 04/19/2017, 06:46 #4 It seems 1C forgot to finalize the document “Receipt of leasing” after adding subaccounts 08.04.2 and 08.04.1 If I change the account in the document to 08.04. 1 (the same subcontos that were previously on 04/08 remain on it), then the subcontos “Nomenclature” and “Warehouse” are filled in. Reply with quotation Top ▲ 04/19/2017, 06:50 #5 Message from Tangotango Yes, it worked.
)) Everything worked out when I put it on the subaccount 08.04.1 Thank you! I didn't expect such a quick response.
Leasing operations in 1c accounting ed. 3.0
Info
Let us remind you: 1. Amount of the leasing agreement: RUB 3,823,200. (including VAT 583,200 rub.) 2. Redemption price: 424,800 rub. (including VAT RUB 64,800).
3. Leasing payments: 3,823,200 – 424,800 = 3,398,400 rubles. 4. Leasing term: 3 years = 36 months. 5. Monthly leasing payment: 3,398,400 / 36 = 94,400 rubles.
It is necessary to draw up a monthly leasing payment every month with the document Receipt of Goods and Services. And so for 36 months in a row. So, monthly leasing payments are reflected in the familiar document “Receipts (acts, invoices)”, but with a new Type of operation “Leasing Services”.
MENU: Purchases \ Receipts (acts, invoices) \ “Receipts” \ Leasing services.
Content
- 1 General mechanism and meaning of month closing
- 2 Setting up the organization’s accounting policies
- 3 Closing a month in 1C 8.3 for OSNO step by step
- 3.1 First step
- 3.2 Second step
- 3.3 Step three
- 3.4 Fourth step
- 4 Closing the month for the simplified tax system
- 5 Errors when closing a month in 1C 8.3
General mechanism and meaning of month closing In general, processing the “Month Closing Assistant” in 1C involves the calculation and generation of Regulatory documents relating to any Accounting policy (including combined ones), as well as salaries and other operations. You can view the general list if you do not specify an organization in the assistant window, or in the list window of routine operations.
At the moment, the program provides for more than 30 Regulatory documents: Of course, we will not consider all operations.
Errors when closing a month for leasing in 1 s 83
On account 76/07.9 we had “deferred” VAT, which we took into account when drawing up the leasing agreement. We gradually write off this VAT when making a leasing payment.
Every month the amount of VAT = 14,400 rubles is spent. 31 months * 14,400 rubles = 446,400 rubles. Which is what we see in SALT. We have already considered what happened in November 2017; we will see what happens in March 2018, when our leasing agreement ends. ATTENTION! In March 2018, we will make the last lease payment. But in the same March 2018, we had another event: the repurchase of the leased asset. And it’s worth looking at the situation on the accounts before we pay the redemption price of the Leased Item: 5. Redemption of the Leased Item MENU: Fixed Assets and Intangible Assets \ Accounting for Fixed Assets \ Redemption of Leased Items ATTENTION! A note just in case.
There will be several links at the top. We need an "Accounting Policy". Click on this link and in the window that appears, click the “Create” button. We configure the organization's accounting policy parameters. Closing a month in 1C 8.3 for OSNO step by step Let's take the organization Confetprom LLC from the demo database supplied with the purchase of 1C Enterprise Accounting 3.0, with a set of the most popular operations. If you select this organization, the “Month Closing Assistant” will look like this: Since I selected a period that closes not only the month, but also the quarter, there will be more transactions. In particular, when closing a month there will be no operation “Creating a book of purchases and sales”. The program determines the sequence of operations itself and cannot be changed. In the figure I provided, period closure in 1C 8.3 has already been completed successfully. This is indicated by the green color of the link.
Right in paragraph 1, paragraph 2, it is written: “The initial cost of a fixed asset is determined as the amount of expenses for its acquisition (and if the fixed asset was received by the taxpayer free of charge, or identified as a result of an inventory, as the amount at which such property is valued in accordance with with paragraphs 8 and 20 of Article 250 of this Code), construction, production, delivery and bringing it to a state in which it is suitable for use, with the exception of value added tax and excise taxes, except as provided for by this Code.” What are our acquisition costs? That's right - the redemption value of the Leased Item. There is another kind Letter from the Ministry of Finance of the Russian Federation dated February 6, 2006 N 03-03-04/1/90.
We will have to write off the remaining 740,000 rubles through recognizing lease payments as expenses (minus depreciation). We set aside 740,000 rubles to debit account 01.K. One could say that in account “01.K” we collected all lease payments minus all depreciation. But in the amount of 3,240,000 rubles, in addition to leasing payments, we also have a redemption value of 360,000 rubles. Let's see: what situation we had before November 2017: Everything is as we calculated: On account 01.03, the cost of our leased asset: 3,240,000 rubles (the entire leasing agreement) in Accounting; 2,500,000 rubles (lessor's costs for the leased item) in Tax Accounting. Account 01.K contains that part of the cost of the leased asset that we cannot depreciate in tax accounting: 740,000 rubles = 3,240,000 - 2,500,000 rubles or the cost of the leased asset MINUS the lessor's costs for the leased asset.
By concluding a leasing agreement, the lessor (lessor) undertakes to purchase property and provide it for a fee to the lessee (lessee) for temporary possession and use (Article 2 of Federal Law No. 164-FZ of October 29, 1998).
A leasing agreement may provide for the transfer of ownership of the leased asset to the lessee. In this case, the total amount of the leasing agreement includes the redemption price of the leased asset (Clause 1, Article 28 of the Federal Law of October 29, 1998 No. 164-FZ). We will tell you in our consultation how the repurchase of leased property is reflected in the accounting records of the lessee.
If the property is listed on the lessor's balance sheet
If the leased asset is listed on the lessor’s balance sheet, then when it is redeemed, the following entries must be reflected in the lessee’s accounting records (Order of the Ministry of Finance dated October 31, 2000 No. 94n, Order of the Ministry of Finance dated February 17, 1997 No. 15):
| Operation | Account debit | Account credit |
|---|---|---|
| A fixed asset item is written off from off-balance sheet accounting | 001 “Leased fixed assets” | |
| An object of fixed assets has been capitalized (if the redemption value of the leased property under the contract exceeds 40,000 rubles) | 08 “Investments in non-current assets” | 60 “Settlements with suppliers and contractors” |
| VAT on fixed assets has been taken into account | 19 “VAT on purchased assets” | 60 |
| The leased property has been capitalized (if its redemption value under the contract is 40,000 rubles or less) | 10 "Materials" | 60 |
| VAT on purchased leased property has been taken into account | 19 | 60 |
If the property is listed on the lessee’s balance sheet
If the leased asset is listed on the lessee’s balance sheet, then the accounting for the repurchase of the leased asset will be as follows:
| Operation | Account debit | Account credit |
|---|---|---|
| Leased property was accepted for accounting (at total cost, including lease payments and redemption price) | 08 | 76, “Settlements with various debtors and creditors”, subaccount “Rental obligations” |
| Presented VAT by the lessor | 19 | |
| Leased property is accepted for accounting as part of fixed assets | 01 “Fixed assets”, subaccount “Property under lease” | 08 |
| Lease payment transferred | 51 “Current accounts” | |
| Monthly lease payment taken into account | 76, subaccount “Rental obligations” | 76, subaccount “Debt on leasing payments” |
| Accepted for deduction of VAT regarding the leasing payment | 68 | 19 |
| Monthly depreciation accrued | 20 “Main production”, 26 “General business expenses”, 44 “Sales expenses”, etc. | 02 “Depreciation of fixed assets”, subaccount “Property under lease” |
| ………… | ||
| The debt for the redemption value of the leased property is reflected | 76, subaccount “Rental obligations” | |
| The redemption value of the leased property is listed | 76, subaccount “Debt for redemption of property” | 51 |
| Fixed assets were transferred from leased to owned | 01, subaccount “Own fixed assets” | 01, subaccount “Property on lease” |
| Depreciation on leased property that has become the property of the lessee is reflected | 02, subaccount “Property on lease” | 02, subaccount “Own fixed assets” |