Non-current assets of the enterprise play an important rolerole in the production cycle, they are associated with logistics processes, trade, provision of services and the conduct of many types of work. This type of assets allows the organization to receive income, but for this it is necessary to carefully analyze the composition, structure, cost of each object. Permanent monitoring is carried out on the basis of accounting data, which must be reliable and correct. The main postings for fixed assets are typical, but in the process of work, contingencies can arise.

Fixed assets

Assets of the organization have a different cycle of turnover,that is, the process of transferring its value to the price of the output. Non-current fixed assets are classified as low-liquid, they are characterized by the following indicators:

  1. High initial price.
  2. Participation in several production cycles while maintaining the initial physical form.
  3. A phased transfer of the price to the cost of production with the help of depreciation payments.

    posting on property, plant and equipment

Fixed assets postingmust be correctly drawn up, taking into account the type of asset, the period of its operation, the purpose of use. Active accounts 08, 01 and passive 02 for depreciation charges are used for accounting. The fixed assets are subdivided into the following groups: constructions, machines, computers, equipment, livestock, vehicles, plantings (perennials), buildings, tools. The posting of fixed assets by the accountant necessarily contains the total value. In this case, the asset has several values: the original, the residual and the recovery. All business transactions (movements) of the asset are accompanied by a corresponding entry in the accounting registers, that is, corresponding correspondence is drawn up. The main non-current assets are reflected in the active part of the balance sheet, section No. 1.


Everyone, including those who are on conservation,the asset of fixed assets has a service life limit that depends on the purpose, terms of use and group of assets. In the process of functioning, each unit is exposed to wear, which can be moral (obsolescence) or physical (complete resource development, de-aggregation, destruction). Depreciation of fixed assets (posting on 02 account) begins to accrue from the moment it is registered on a monthly basis, equal (with a linear chart) shares during the entire period of operation. Calculated as a percentage of the original (price + refining costs or revaluation data) of the value of the object, taking into account the period of operation. Wear is accounted for on the passive account, No.02, and refers to the costs of the unit in which the unit is used. Accrued depreciation of fixed assets, postings are reflected by the following entries in the accounting registers: Dt 20, 44, 25, 26, 29, 23, 97, 91; TOt02 depreciation of fixed assets calculated forobjects used in the main, auxiliary, additional production, leased. Accumulated over the period of work, depreciation amounts are deducted from the original value and give a residual price at which the object can be sold, decommissioned, disassembled. At the same time, posting on property, plant and equipment subject to disposal: Dt 02; TOt№01 / subaccount.

basic postings on fixed assets


Non-current production and general economic assets are acquired at the expense of large capital investments, which can be own, borrowed, investment. The source of income can be:

  1. Acquisition from suppliers.
  2. Fee of founders.
  3. Add to cart (donation) transfer.
  4. Erection (construction).
  5. Acquisition under the barter contract.

    depreciation of fixed assets

Each operation is accompanied byregulated documents of the unified form and the corresponding accounting entry (posting) is made. For fixed assets requiring additional refinement, installation and preparation for operation, based on calculations and certificates, the initial cost is formed, which includes all relevant costs. The transfer of the fixed asset, the posting and the relevant documents are processed in accordance with the contract, upon receipt of money to the supplier's account or upon the installation of the facility.


In the process of acquiring an object of non-currentassets, its value is reflected in account 08 until it is put into operation. In parallel, the accounts payable to the supplier and the tax liabilities arising from the transaction are reflected. When purchasing an asset without additional modification and a one-time transfer to operation, the accounting department prepares the following correspondence:

  • Dt №08 / s; TOt 76 or 60; for the amount owed to the counterparty and the organizations that carried out the delivery, packing;
  • Dt 19 / sub-account; TOt 60, 76; on the value of the VAT;
  • Dt №01 / sub-account; TOt №08 / sub-account; for the amount of the initial cost at which the object is recorded and reflected in the balance sheet;
  • Dt 76, 60; TOt 51, 71, 55, 52, 50; paid debts in cash, cashless funds, from a special account or through an accountable (authorized) person.

    writing off the main posting facility

The main postings for fixed assets are carried out in parallel with the completion of documents for posting (inventory card, acceptance certificate).


Many objects of fixed assets (variousdestination) have not only a high cost, but also dimensions that make it difficult to transport them and the process of preparing for work. In this case, all additional costs for completion are included in the original cost of the unit of assets. At the same time, the process of their accumulation takes place on account 08 in correspondence with settlement accounts. Assembly work, assembly and preparatory cycle can be carried out by the organization of the buyer independently, auxiliary shops, in this case, the corresponding costs will be reflected in production accounts. This process will also increase the arrears in payment for employees of the enterprise involved in it, and transfers to the relevant funds (social insurance, pension). Receipt of a fixed asset, posting:

  • Dt № 08 / p .; TOt 76, 60 purchase;
  • Dt 19; TOt sc. №60 or 76 for the value of the VAT;
  • Dt №08 / s; TOt 23, 29, 25, 20 costs for installation and completion of the purchased object;
  • Dt № 08 / p .; TOt 70 (69, 68), 10 / sub-account, accrued to employees of S / P, taxes, materials spent on preparation of OPF;
  • Dt № 08 / p .; TOt 68; on the work performed in the contracts of the contract (own funds) VAT.


  • Dt № 08 / p .; TOt sc. №76, 60 installation costs rendered by third parties increase the price of the facility;
  • Dt №01 / sub-account; TOt №08 / subaccount the object of non-current assetsassets at historical cost. Payment to suppliers is carried out at the expense of non-cash or cash, when refined by own forces, expenses are included in the cost of manufactured products in proportion to a certain indicator.

retirement of fixed posting facilities

Transfer, contribution to the UK

Upon receipt of a certain unit of OPF fromfounders of the company or by donation it is necessary to evaluate the object. To determine the cost it is better to involve an independent specialist, since if a 5-fold SMIC is exceeded, a free transfer can be recognized as invalid. In both cases, the asset may require completion or installation, then the typical operations are recorded in the following order:

1. Gift (receipt) of the fixed asset, posting:

  • Dt № 08 / p .; TOt 98/2 estimated value of the object of OB;
  • Dt №01 / sub-account; TOt No. 08 / p .; a fixed asset is capitalized. The cost of the asset is included in the cost of all the costs of preparation for operation.

2. From the founders, non-current assets are received as a contribution to the authorized (reserve) fund of the enterprise. Their price at the initial stage is defined as the cost + work to bring the object. Receipt of a fixed asset, posting:

  • Dt № 08 / p .; TOt 75 are accepted from the founders;
  • Dt № 08 / p .; TOt sc. №76, 60 installation, installation, completion by third-party organizations;
  • Dt 19; TOt 60 or 76; VAT;
  • Dt №01 / sub-account; TOt №08 / sub-account of object posting. The process of bringing the asset to the working state can be done by the organization's own auxiliary services.


Composition and structure of basic objectsThe production assets must correspond to the production needs of the enterprise. When analyzing the coefficient of return on assets, objects that are idle for a long time or are in a state of conservation are identified. Such units of equipment the organization can sell, write off, dismantle or under the contract of barter carry out the transfer of the fixed asset. Postings in these cases should reflect the financial result from the movement of the asset. An obligatory condition for all processes is the determination of the residual value of a unit of PF. To calculate it, the amount of depreciation accumulated over the period of operation is used, which is reflected by Kt account number 02. The main postings for fixed assets prepared for retirement involve the writing-off of depreciation and closing of the account for a particular unit of equipment, transport, etc.


The process of selling the main non-current assetis accompanied by the completion of the relevant accounting registers. First of all, a contract is drawn up, which reflects the value (agreed price) of the sold unit of the OPF. Further, the accounting department prepares an inventory card, on the basis of which the fixed asset is written off.

transfer of the main posting facility

The postings should reflect the fact of disposal, the transfer act (unified form) of the object is made taking into account the contractual value. Realization (disposal) of fixed assets, posting:

  • Dt 76, 62, 79; TOt 91/1 is invoiced to the buyer of the asset;
  • Dt №01 / sub-account of disposal; TOt №01 / sub-account the initial cost of the object is written off;
  • Dt 02 / analytical account; TOt №01 / sub-account of disposal; depreciation of fixed assets, posting is made for each unit of accounting separately;
  • Dt 91/2; TOt №01 / sub-account of disposal; the residual value of an asset unit is written off (determined);
  • Dt 83; TOt 84; the revaluation of the OS is written off;
  • Dt 91/2; TOt 23, 25, 29, 70, 69, 10; costs for preparing the facility for implementation;
  • Dt 91/2; TOt 68 / sub-account; VAT;
  • Dt 51, 55, 50, 52 (when calculating in foreign currency); TOt 62, 76; funds are received from the buyer of the OS object.


In the case of a gratuitous transfer of an asset to a subsidiaryenterprise or by mutual agreement of the companies of the posting are made in the same way. An exception is the fact of billing and crediting of funds from the buyer, since in this case there is no such party to the contract. The procedure for determining the value at the end of the period of operation and writing off depreciation is standard for all disposals of non-current assets. The inventory card of the object is closed, the corresponding analytical account is liquidated in the accounting.


Non-current asset in the process of workwear out, i.e. it loses some of its technical characteristics or becomes obsolete. In this case, a unit of equipment or transport is difficult to implement, so the enterprises most often write it off the balance sheet or sent for dismantling. When disassembling an object parts, spare parts should be valued and credited as part of current assets (account 10 / sub-account). Accounting compiles an act on the basis of which the write-off of the fixed asset is made. Postings are reflected in the sequence:

  • Dt №01 / sub-account of disposal; TOt №01 / sub-account; book value (initial) cost is written off;
  • Dt 02 / analytical account; TOt №01 / sub-account of disposal; accrued depreciation is written off;
  • Dt 91/2; TOt №01 / sub-account of disposal; to the residual value;
  • Dt 83; TOt 84; revaluation;
  • Dt 91/2; TOt 26, 29, 70, 69, 10; costs for dismantling;
  • Dt 12, 10 / sub-account; TOt 91/1; spare parts, expendable consumables and spare parts received during the dismantling of the OPF unit are consumed.

Write-off of a unit of production assetsis made in case of loss. This can happen through the fault of the responsible person, as a result of a natural disaster. If the guilty person is aware, the compensation of the damage estimated by the competent persons shall be made at his or her expense at a time or in stages, within a specified time interval. In case of complete or partial destruction of the OS object as a result of insurmountable (force majeure) circumstances, the company-owner can claim insurance payments if there is an agreement on compensation for damage. Accounting with the help of standard operations draws out the retirement of fixed assets. Postings that are drawn up in the future depend on the source of compensation. With insurance compensation:

reassessment of the OS

  • Dt 76 / sub-account; TOt №01 / sub-account; the value of the insured property is reflected;
  • Dt 55, 51, 52, 50; TOt 76 / sub-account; received insurance benefits;
  • Dt 99; TOt 76/1; uncompensated costs are written off. When assigning a loss to the guilty person, accounting entries are made in the appropriate registers:
  • Dt 94; TOt №01 / sub-account; reflected shortage, damage to object OB;
  • Dt 73 / sub-account; TOt 94; costs are written off to the guilty person;
  • Dt 50, 70, 51; TOt 73 / sub-account; compensation of costs by cash payment, to a settlement account or debt repayment at the expense of wages.


Postings for accounting for movement of non-current assetsare typical. In the conditions of automation of all types of accounting by installing and configuring the corresponding software, the accountant's task is greatly simplified. The document circulation is reduced and the analysis efficiency is increased. Input of data is made by filling in the corresponding document in the program, which enables automatic filling of all interdependent accounting registers for a specific object. Time for registration of acts, inventory cards, analytical transcripts is significantly reduced. Automate the process of correspondence between accounts (accounting entries). Fixed assets, working capital, capital, loans are accounted for in accordance with the program settings, on the basis of input data and existing laws.

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