Ways to reflect expenses in 1s 8.2. System setup, initial data entry

Fixed assets are means used as tools in the manufacture of goods, provision of services, etc. The minimum cost of fixed assets should be 100,000 rubles.

There are two types of depreciation: linear and non-linear. This article will consider an example of the first method, since it is the simplest and most often encountered in practice.

In our case, depreciation means the gradual transfer of the cost of a fixed asset every month during the specified period of use until its entire value is written off.

Simply put, we bought a machine for 150,000 rubles, the service life of which is 60 months (5 years). Accordingly, an amount equal to its original price will be transferred monthly, divided by the number of months (150,000 rubles / 60 months = 2,500 rubles/month). The entire amount will be transferred over 5 years.

Let's look at step-by-step instructions on how depreciation is calculated in 1C 8.3 using this example.

Admission and registration

In the 1C:Accounting program, starting from version 3.0.45, a new type of operation “Receipt of fixed assets” has been introduced for the document “Receipt (acts, invoices)”. It combines the receipt itself and, if installation is not required. Postings are generated for two documents at once, as a result of which there is no need to take them into account.

In the window that opens, click on the “Create” button. In its header, indicate the counterparty who supplies us with this machine, and select the contract. If this property is intended for rental, please mark this.

Now let’s indicate in the “OS Location” field the division where our main asset will actually be located. Indicate the MOL - the employee responsible for our machine. VAT calculation is configured using the appropriate link (to include or not to include in the price and method of calculation).

You also need to select an account to reflect depreciation expenses in the header. Based on this data, postings will be generated in the future. In our case, we chose account 20.01 main production.

Now let's move on to filling out the tabular part. It is important to take into account here that in cases where you purchase several identical fixed assets (for example, 3 machines), the directory of fixed assets should have the same number of positions with different inventory numbers. This tabular part should also have several separate rows.

After selecting a fixed asset, the accounts will be entered automatically: accounting account 01.01, depreciation account 02.01, VAT account 19.01. Everything has been entered correctly here, and we will not change these values. Next, indicate the cost of the fixed asset, VAT and useful life in months.

After you have filled in all the information, submit the document.

We have formed 3 wirings:

Dt 08.04.2 Kt 60.01 - receipt of fixed assets from the supplier.
Dt 01.01 Kt 08.04.02 - registration of a milling machine.
Dt 19.01 Kt 60.01 – VAT.

You can immediately create a payment order directly from the receipt document form.

All data will be transferred from the receipt. All that remains is to check that they are filled out correctly, especially bank details.

After confirming the success of the payment, all that remains is to confirm this in the program by creating a debit from the current account. It can be done on the basis of a payment order.

Depreciation and month-end closing

Depreciation is usually calculated as a regular monthly transaction at the end of the month. All created routine operations are located in the menu “Operations” - “Routine operations”. Here you can create an operation manually, carry it out, or cancel it.

There is also a very convenient assistant for closing the month. It is useful because it immediately builds the correct sequence of operations. It is located in the same menu and is called “Month Closing”.

In our example, we first calculated wages. The next step is to calculate depreciation. A black entry means that the operation has not yet been performed. Green indicates success and red indicates an error.

Click on the item “Depreciation and depreciation of fixed assets” and select “Perform operation” in the menu that appears.

In this situation, everything went well. In the postings of this routine operation we will see the amount of 2500 rubles. This is the amount of depreciation for 1 month of our machine.

Now in 1C 8.3 we can generate a help calculation for depreciation, which is located in the same menu.

In the window that opens, many different reports will be available to us. Select "Depreciation". The month of report generation is specified in the header. It can also be formed from the beginning of the year. This report reflects detailed calculations for calculating depreciation.

Watch also a short video instruction on this topic:

It is quite difficult to find an enterprise that does not have fixed assets on its balance sheet: without them it is impossible to organize the production process, they last more than 12 months and have an impressive valuation. Their acquisition is, as a rule, a significant investment that will pay off only during their operation and over time. How to take into account the costs of purchased expensive property in accounting and correctly calculate the profit? They are accounted for evenly by adding depreciation. You will learn how to calculate depreciation of fixed assets in 1C* from this article. Let's look at this process using the example of the 1C: Accounting configuration, edition 3.0.

*The main condition for this is that the OS has arrived at the organization, has been accepted for accounting and put into operation.

Receipt, acceptance and commissioning of the OS

OS can be registered in accounting using “Receipts of fixed assets”, which is available from the “OS and intangible assets” section of the main menu of the system.

The document's header, table section and footer must be filled out.

The header of the document indicates:

Number and date of the supplier's invoice;
Name of the supplier counterparty;
Agreement between the organization and the counterparty;
Location of the OS, as a division of the organization;
The financially responsible person, as an individual receiving a fixed asset;
Asset accounting group – selected from the proposed predefined list.

Particular attention should be paid to the detail “Method of reflecting depreciation expenses”. As you fill out the header details listed above, the mentioned details are gradually automatically filled in with the data of the current document. This is what the created method usually looks like:

The element belongs to a specific organization, in our case, Spetsavtomatika LLC. It shows the cost account. By default, the cost account is substituted from the organization's accounting policy, configured when the accounting configuration was launched. You can go to the accounting policy through the link in the organization card.

Here the cost account can be replaced with any necessary value - 20, 23, 25, 29, 44, 91.

After installing the desired cost account, you will need to fill out all the analytics elements:

For accounts 20, 23, 29 – divisions, item groups, cost items;
For accounts 25, 26 – divisions, cost items;
For account 44 - cost items;
For account 91.02 - items of other expenses.

The last attribute of the method, “Coefficient,” performs a very important function. Its use makes sense if the fixed asset is involved in several categories of accounting costs during the reporting period. For example, fixed assets are used for management purposes and for trading purposes, as a sales expense. To correctly set the depreciation method, you need to determine the shares attributable to each cost category. These shares must be reflected as coefficients.

In the example given, the values of the coefficients are equal to ones, they mean that depreciation will be divided equally/in half and accrued between cost accounts 26 and 44.

This way you can manage the ratios of the amounts of credited depreciation for an asset.

Let's fill out the receipt table.

Using the “Add” button, a new row is created in the table section.

In this line you must fill in the object by selecting or creating it in the directory of the same name.

For correct accrual, you need to fill in the fixed assets accounting group, the code of the All-Russian Classifier of Fixed Assets (OKOF)* and the depreciation group in the card.

*OKOF must be pre-loaded into the system from an external file that comes with the configuration installation package.

The tabular part is completed by indicating the cost of the fixed asset, the VAT rate, and the useful life.

The document in question provides for the registration of receipt of a non-current asset, registration and putting the fixed asset into operation. After posting the document, the following transactions will be generated:

Noteworthy is the fact that the document “Receipt of fixed assets” can be used to register a fixed asset, the depreciation of which will be credited using the straight-line method. To select other methods, it is recommended to use the sequential creation of documents “Receipt (act, invoice)” and “Acceptance for accounting of fixed assets”.

In the example under consideration, the OS is used for business purposes, so you can move on to the next step.

Calculation of depreciation of fixed assets in 1C

OS transfer their cost to the organization's expenses gradually, by calculating depreciation from the month following the month the OS was put into operation.

This is essentially a routine operation performed once a month. All such operations are performed in “1C Accounting” using the “Month Closing” tool. You can launch it from the “Operations” section of the main system menu.

Closing the month is a workplace, a user assistant, which contains a list of all necessary routine operations. If any operation is not displayed in the assistant, it means that there is no need to perform it in the accounting system.

To calculate depreciation, use the operation “Depreciation and depreciation of fixed assets”.

To complete the operation, you must click on the “Perform monthly closing” button and the system will first perform the procedure for re-posting documents, and then calculate depreciation. If depreciation is calculated without errors, then the accrual procedure line will change color to green.

The result of the depreciation calculation procedure is accounting entries, which can be seen by opening the context-sensitive menu via the hyperlink and selecting the “Show entries” command.

This is what the wiring looks like for our fixed asset, the acquisition of which we are considering in this article.

Let us remember that the method of reflecting depreciation expenses contained two expense accounts for our fixed assets - 26 and 44. Depreciation between the accounts should have been divided equally, because the method indicated the same coefficients for each of the two lines.

Taking into account that the initial cost of the OS was 110,959 rubles. (VAT is not included in the price), as well as a useful life of 61 months, with the linear depreciation method, its monthly amount will be 1,819 rubles, that is, each cost account accounts for 909 rubles. 50 kopecks

For the convenience of users, this operation is additionally separated in the “OS and intangible assets” section of the main menu of the system.

After clicking on the command, a list of routine accrual operations will open in the system.

If recalculation is necessary as a result of making changes to primary documents, you can cancel depreciation in 1C using the “Cancel operation” function.

A canceled operation is marked with a white sheet icon.

The capabilities of the accounting system "1C: Accounting 8.3" are not limited to just calculating depreciation. The system has a multifunctional journal “Asset Depreciation Parameters”, which is also available from the “Assets and Intangibles” section of the main menu of the system.

It has the ability to create specialized documents related to the features of these charges. At the same time, with their help you can figure out how to change the calculation of depreciation in 1C 8.3.

When using these documents, be sure to take into account their essential feature - they affect the calculation of depreciation from the month following the month of their registration in the system.

according to the simplified tax system and entering initial balances for an entrepreneur.

Let us remind you that our organization applies a general taxation system. Now we will look at the "manual" order entering initial balances. 1C: Accounting has a useful feature - processing Entering initial balances. It allows you to speed up work, but it kind of masks the system mechanisms that perform entering initial balances. Therefore, for educational purposes, we will start with the independent input of the necessary documents, and after that we will take a look at this processing.

Entering initial balances for fixed assets

Let us remind you that fixed assets- these are buildings, structures, machines, computer equipment and many other objects that are used for production or other purposes, but, unlike materials, are not consumed in production. For example, when making wooden products on a lathe, materials are consumed - wood, but the machine itself remains the same as it was before production began. Of course, the machine wears out, and part of its cost is included in the cost of manufactured products in the form of depreciation.

Fixed assets counted on account 01 " Fixed assets". They are taken into account at their original cost. It consists of the expenses that the organization incurred when purchasing an asset and when putting it into operation.

Depreciation fixed assets taken into account on account 02 "Depreciation fixed assets". There are several methods of depreciation adopted in accounting. For example, the straight-line method is often used when the cost fixed asset transferred to the cost of products produced with its help in equal shares. For example, if initial cost fixed assets amounted to 240,000 rubles, and its useful life is 2 years (24 months), then when used linear depreciation method We will monthly charge 10,000 rubles to account 02 (240,000 / 24), which corresponds with cost accounts (for example, with account 20 “Main production” and with many other accounts).

IN Balance sheet objects fixed assets presented in residual value, which is equal to the difference between original cost and the amount of accumulated depreciation.

To enter balances for fixed assets, use the document ( Operations > Documents > Entering initial balances for fixed assets).

Before entering the document, we will provide data on the fixed assets that we want to enter (Table 4.1).

Data on fixed assets are presented in a composition that corresponds to the composition of data on fixed assets, requested by the program when entering information about the object fixed assets.

Table 4.1. OS Information

№	Index	OS objects
1.	OS object name, location	Lathe; manufacturing facility	Air conditioner; administration
2.	Opening balances according to accounting records
	Initial cost	233280	54300
	Account	01.01	01.01
		233280	54300
		02.01	02.01
		31590	24435
3.	Initial balances according to NU
	Initial cost	233280	54300
	Account	01.01.	01.01
	Cost at the time of entering balances	233280	54300
	Depreciation (depreciation) account	02.01	02.01
	Amount of accumulated depreciation (wear and tear)	31590	24435
4.	Accounting
	Method of admission	Purchase for a fee	Purchase for a fee
	Financially responsible person	Vasiliev Petr Petrovich	Vasiliev Petr Petrovich
	Accounting procedure	Depreciation calculation	Depreciation calculation
	Method of calculating depreciation	Linear method	Linear method
	Useful life in months	96	60
		Installed	Installed
		Depreciation, count 20 (see Fig. 4.33)	Depreciation, account 26 (see Fig. 4.34)
5.	Tax accounting
	The procedure for including costs in expenses	Depreciation calculation	Depreciation calculation
	Accrual method depreciation	Linear	Linear
	Useful life (in months)	96	60
	Calculate depreciation (flag)	Installed	Installed
	Method of reflecting depreciation expenses	Depreciation, count 20 (see Fig. 4.33)	Depreciation, account 26 (see Fig. 4.34.)
	Special coefficient	1	1
6.	Events
	Date of acceptance for accounting	01.01.2008	01.10.2006

Let's look at the document Entering initial balances according to OS (Fig. 4.30).

In addition to the standard details Number and Date(field from:), the document provides an indication of the organization and division of the organization for which it is being generated. Thus, it can be immediately noted that for entering initial balances for operating systems that relate to different departments of the organization, several documents will be needed.

There are two flag details in the document header that allow you to specify whether the entered data will be reflected in tax accounting and whether transactions will be generated for this document.

The document form has two tabs. Tab Fixed assets is intended for entering data on fixed assets. It contains a tabular part, each row of which represents information about one OS object.

Tab Results contains summary data on the entered indicators.

Add a new element to the table section Fixed assets. A form for entering information about the fixed asset will appear (Fig. 4.31). Above we provided a table on the basis of which you should fill in data about two fixed assets. Its structure corresponds to the structure of the row form of the tabular section.

Rice. 4.31.

In field The main thing the name is located fixed asset, and information about fixed assets organization is stored in the directory Fixed assets. By clicking on the button with three dots, we get to the directory. If you haven't created a list before fixed assets organization, at this stage you can enter information about the operating systems that you are entering into the document entering initial balances. In Fig. 4.32 you can see the directory item form window Fixed assets.

Rice. 4.32.

Using table 4.1, fill in information about fixed assets.

Methods of reflecting depreciation expenses

Pay attention to fig. 4.33. Here we showed filling out the directory element Methods for reflecting depreciation expenses for the Lathe object.

Having created a new directory element and specified the name of the depreciation method, we must fill out the tabular part Methods. Here, when creating a new element, you should first indicate the account accounting(field Cost account), to which depreciation expenses will be charged fixed asset. In our case it is 20.01. As you remember, the system has mechanisms that allow you to configure the correspondence of accounts between accounting and tax accounting. After selecting an account accounting, check tax accounting (Cost account (CO)) will be substituted automatically. Now you need to configure the subcontos provided on the account - when you click on the button with three dots in the corresponding field, the available lists of subcontos will appear. We configured them as follows:

Subconto 1: Production workshop (the workshop to which the machine is assigned and in which it is operated)
Subconto 2: Finished products (the machine is used to produce finished products, so it is logical to attribute the cost of its depreciation to these products)
Subconto 3: Depreciation (since we are going to attribute depreciation expenses to this account)

As you remember, we discussed above entering initial balances by OS objects, one of which is used in production, and the second in administration. Below, in Fig. Figure 4.34 shows the form of a directory element Methods of reflecting depreciation expenses for an OS object that is used in administration.

Above, filling in the object details fixed assets, you may have noticed that the directory element Fixed assets contains tabs similar to the data we entered into the document Entering initial OS balances. These tabs will be filled with data when the object is accepted for accounting, or, as in our case, when carrying out the document Entering initial OS balances. Let's see what changes this document makes in the system.

Posting the document Entering initial balances of fixed assets for accounting

At carrying out documents Entering initial OS balances We generated the following accounting entries.

Accounting for workwear and special equipment. inventory is strictly regulated by the legislation of the Russian Federation. Based on these standards, records are kept in the 1C Accounting 8.3 program.

In order to reflect the transfer of such materials and other low-value materials into operation, there is a document of the same name, which is located in the “Warehouse” section. Please note that materials must be received at the warehouse before they can be written off. This can be reflected in different ways, for example, by registering the purchase of documents “Receipt (Act, invoice)”.

First of all, let's fill out the header of the document. In it we will indicate the organization Roga LLC, the warehouse and the division where the materials are located.

Please note that this document allows you to transfer into operation at the same time special clothing, special equipment, as well as equipment and household supplies. In our case, the details for all groups of materials will be the same, so the data will be contained in the same document, only on different tabs.

Let's consider the example of the commissioning of seven safety helmets and five jackets for construction workers. We will issue them to our employee Gennady Sergeevich Abramov. In the future, it is he who they will be listed as. These materials are special clothing, so we will indicate them on the first tab of the same name in the document.

Please note that both safety helmets and jackets for construction workers are workwear, which must be indicated in the item data cards.

To correctly reflect these materials in accounting, it is very important to correctly indicate the purpose of use in the corresponding column of the tabular section. The data here is selected from a special directory of the same name, which you can fill out yourself.

In our example, the intended use of safety helmets is “Helmets for construction workers”. We filled out all the data ourselves. In our example, the cost of safety helmets will be repaid on a straight-line basis over the entire useful life. It is 11 months.

We will reflect this type of expense on account 25. Depending on the work regulations at your enterprise, the invoice may be different.

note that, in accordance with current legislation, workwear with a useful life of less than a year can be written off at a time. In our example, the terms for safety helmets and jackets for construction workers are less than 12 months.

After entering all the necessary data into the document, it can be processed. The resulting wiring in our example is shown in the figure below.

Special equipment

Special equipment includes special equipment, tools and devices. The features of its accounting and the rules for classifying materials into this group are strictly regulated and approved by order of the Ministry of Finance of the Russian Federation No. 135n dated December 26, 2002.

In this example, we need to put into operation a mold for casting chocolate Santa Clauses. We will enter this data into the previously created document, since both the transfer date and the rest of the header details will match.

In the tabular section on the “Special equipment” tab, almost the same data is indicated as in the case of special clothing. In this case, only the transfer count 10.11.2 will differ. The program will fill in some data automatically. To do this, it is important to indicate in the nomenclature card that the “Santa Claus” uniform is special equipment.

The document will generate movements similar to the case with workwear, only in this situation the off-balance sheet account MTs.03 is also used.

Inventory and household items accessories

The last tab will reflect the commissioning of the office organizer. We took it to the inventory and household items. accessories. Filling out the tab is similar to the previous examples.

In this situation, in the way of reflecting expenses, we indicated that repayment of the organizer will occur when it is put into operation. We will attribute the costs for it to general business expenses in account 26. You can use another account for accounting.

It is especially important to correctly fill out and configure the methods for reflecting expenses in 1C 8.3.

The document formed only two movements to transfer the office organizer as equipment into operation. In this case, the off-balance sheet account MTs.04 is used.

When producing products, organizations use workwear, as well as various equipment and household equipment. As a rule, the service life of these auxiliary materials does not exceed 12 months. According to accounting rules, such assets, regardless of cost, are recognized as inventory and written off when transferred to production. How to reflect the transfer of materials into operation in 1C 8.3, and which method of reflecting expenses to choose in 1C 8.3, read this article.

Read in the article:

Accounting for workwear, equipment and equipment is strictly regulated by law. The transfer of these materials into operation in 1C 8.3 is reflected in the debit of the production cost accounts. In this case, a special primary document is drawn up. For example, when writing off workwear, fill out the MB-7 statement “Registration of the issuance of workwear, safety shoes and safety devices.” When issuing inventory or special equipment, a demand invoice is drawn up in form M-11.

The transfer of materials into operation in 1C is done using a special document “Transfer of materials into operation”. In it you need to configure the “Methods of reflecting expenses” directory. Read on to learn how to set up ways to reflect expenses in 1C when transferring materials into operation, and how to formalize the transfer of inventory into operation in 1C 8.3 in 6 steps.

Transfer of special clothing into service

Step 1. Create in 1C 8.3 the document “Decommissioning of materials into operation”

Go to the “Warehouse” section (1) and click on the “Transfer of materials for operation” link (2). A window for generating a document will open.

In the window that opens, click the “Create” button (3). A document will open for you to fill out.

In the form to fill out, please indicate:

your organization (4);
transfer date (5);
warehouse from which work clothes are written off (6);
department to which special clothing is transferred (7).

Step 2. Fill out the “Workwear” tab in the document “Decommissioning of materials”

In the “Workwear” tab (1), click the “Add” button (2). In the “Nomenclature” field (3), select the required workwear from the nomenclature directory. Next, fill in the fields:

"Quantity" (4). Indicate the quantity of protective clothing to be transferred;
"Individual" (5). Select the employee to whom the workwear is transferred;
“Purpose of use” (6). Here, specify the accounting parameters for writing off workwear. Use the cost repayment method “Repay the cost upon transfer into operation.” In the method of recording expenses, indicate the write-off account, for example “01/20”.

The “Account Account” (7) and “Transfer Account” (8) fields will be filled in automatically. To complete the operation, click the “Record” (9) and “Pass” (10) buttons. Now in the accounting records there are entries for the transfer of special clothing into operation.

Click the “DtKt” button (11) to view the accounting entries for this operation.

The entries show that account 10.11.1 “Special clothing in use” reflects the transfer of special clothing (12) and the write-off of its cost as expenses (13). The write-off is reflected in the debit of account 20.01 “Main production” (14). On the special account MTs.02 “Workwear in use” (15) in 1C 8.3, records of workwear are kept for each employee to whom one was issued. If the workwear has become unusable, write it off from this account using the document “Write-off of materials from use.”

Transfer of special equipment into operation

If the cost of special clothing is completely written off when issued to employees, then the cost of special equipment can be written off in three ways:

proportional to production output;
straight-line write-off method;
once in full amount upon commissioning.

The write-off method is configured in the “Purpose of Use” directory. Read on to find out how to do this.

Step 1. Fill out the “Special Equipment” tab in the “Decommissioning of Materials” document

In 1C 8.3, special equipment, as well as special clothing, is transferred to production using the document “Writing off materials for use.” How to create a document and fill out its basic details is described in step 1 of the previous section. To transfer special equipment to production, the “Special equipment” tab (1) is provided. In this tab, click the “Add” button (2). In the “Nomenclature” field (3), select the equipment for commissioning from the nomenclature directory. In the “Quantity” field (4) indicate the quantity of equipment to be transferred.

Step 2. Set up the “Purpose of Use” directory to account for the write-off of special equipment

As we wrote earlier, there are three ways to write off the cost of special equipment. The write-off method is configured in the “Purpose of use” field (1). Click button (2) to configure the payment method. The “Use Purpose” settings window will open.

In this window, in the “Repayment method” field (3), select one of three methods, for example “Linear”. In the “Useful life (in months)” (4) field, indicate how many months the cost will be repaid with a straight-line write-off. In the method of recording expenses (5), indicate the write-off account, for example, 20.01. To save the setting, click “Save and close” (6).

Step 3. Reflect in accounting the transfer of special equipment into operation

The “Account Account” (1) and “Transfer Account” (2) fields in the “Special Equipment” tab will be filled in automatically. To complete the transfer of special equipment to production, click the “Record” (3) and “Pass” (4) buttons. Now in the accounting records there are entries for the transfer of special equipment into operation. Press the “DtKt” button (5) to check the wiring. The posting window will open.

The postings show that account 10.11.2 “Special equipment in operation” reflects its movement upon transfer to the workshop (6) and the write-off of its value as expenses (7). In our example, the linear cost repayment method is established. Therefore, in accounting, the amount is repaid through depreciation, when the “Month Closing” operation is launched. In tax accounting, the amount is repaid immediately (8). The write-off is reflected in the debit of account 20.01 “Main production” (9). On a special account MTs.03 “Special equipment in operation” (10) in 1C 8.3, equipment records are kept for each department. If the equipment has become unusable, write it off from this account using the document “Write-off of materials from use.”

Transfer of equipment and household supplies into operation

Step 1. Fill out the “Inventory and Household Supplies” tab in the “Materials Write-off for Operation” document

In 1C 8.3, household equipment, as well as workwear, is transferred in the document “Writing off materials for use.” How to create a document and fill out its basic details is written in step 1 of the section “Transferring workwear into operation.” To transfer household equipment, the “Inventory and Household Supplies” tab (1) is provided. In this tab, click the “Add” button (2).

"Nomenclature" (3). Select the required inventory from the item directory;
"Quantity" (4). Indicate the quantity of transferred inventory;
"Individual" (5). Select an employee responsible for storing inventory;
“Method of recording expenses” (6). In this directory, choose a method for recording expenses, which indicates an account for writing off the cost of inventory as expenses, for example, account 25.

The “Account” field (7) will be filled in automatically. To complete the operation, click the “Record” (8) and “Pass” (9) buttons. Now in accounting there are entries for the transfer of inventory into operation.

Click the “DtKt” button (10) to view the accounting entries for this operation.

The entries show that the write-off of the cost of inventory is reflected in the debit of account 25 “General production expenses” (11). On a special account MTs.04 “Inventory and household supplies in operation” (12) in 1C 8.3, inventory is kept track of the employees to whom it is issued. If the inventory has become unusable, write it off from this account using the document “Write-off of materials from use.”