Accounting. Features of tax accounting (the most important)

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Accounting. Features of tax accounting (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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32. Features of tax accounting

Features of maintaining tax accounting of depreciable property.

For fixed assets put into operation, the useful life of their use is established by the taxpayer independently as of 01.01.2002, taking into account their classification by depreciable groups. The amount of depreciation accrued for one month on the specified property is determined as:

▪ the product of the residual value and the depreciation rate - when using a non-linear depreciation method;

▪ the product of the residual value determined as of 01.01.2002/XNUMX/XNUMX and the depreciation rate - when applying the linear depreciation method.

Depreciable fixed assets, the actual life of which is longer than the useful life of depreciable fixed assets, are allocated by the taxpayer to a separate depreciation group.

For fixed assets transferred by a taxpayer for gratuitous use, starting from the 1st day of the month following the month in which the said transfer took place, depreciation is not charged.

At the end of the contract for gratuitous use and the return of fixed assets to the taxpayer, depreciation is charged in the manner starting from the 1st day of the month following the month in which the return of fixed assets to the taxpayer took place.

Features of maintaining tax accounting for transactions with depreciable property.

In this case, the taxpayer determines the profit (loss) from the sale or disposal of depreciable property on the basis of analytical accounting for each object as of the date of recognition of income (expense).

Analytical accounting should contain information:

▪ about the initial cost of depreciable property sold in the reporting (tax) period;

▪ about changes in the initial cost during completion, additional equipment, reconstruction, partial liquidation; on the useful life of fixed assets adopted by the organization;

▪ on the methods of calculation and the amount of accrued depreciation on depreciable fixed assets for the period from the start date of depreciation until the end of the month in which such property was sold;

▪ on the sales price of depreciable property based on the terms of the purchase and sale agreement;

▪ about the date of acquisition and date of sale of property;

▪ on the date of transfer of property into operation, on the date of exclusion from depreciable property, on the date of re-conservation of property, on the expiration date of the contract for gratuitous use, on the date of completion of reconstruction work, on the date of modernization;

▪ about the expenses incurred by the taxpayer related to the sale of depreciable property, in particular for the storage, maintenance and transportation of the sold property.

The profit received by the taxpayer is subject to inclusion in the tax base in the reporting period in which the property was sold.

The loss received by the taxpayer is reflected in the analytical accounting as other expenses of the taxpayer.

The period is determined in months and is calculated as the difference between the number of months of the useful life of this property and the number of months of operation of the property until the moment of its sale.

Author: Kabkova E.N.

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