Passive assets. Separation of fixed assets into active and passive objects. Intangible fixed assets

15.03.2020

Fixed assets are the means of production used in production for many cycles and while maintaining their original form, gradually wearing out, transfer their value in parts to newly created products. Fixed assets include land, industrial buildings, structures, machinery, equipment, appliances, tools, that is, the entire physical production capital of the enterprise.

As a rule, assets with a service life of more than one year and a value of more than 100 are classified as fixed assets. The volume of fixed assets is calculated in value terms, i.е. in terms of their monetary value. Thus, fixed assets are sometimes characterized as cash invested in fixed assets.

Types of fixed assets

Fixed assets are divided into production and non-production assets. Production assets are involved in the process of manufacturing products or providing services (machines, machines, devices, transmission devices, etc.). Non-productive fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).

There are the following groups and subgroups of fixed production assets:

Buildings (architectural and construction objects for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).

Structures (engineering and construction facilities that create conditions for the implementation of the production process: tunnels, flyovers, roads, chimneys on a separate foundation, etc.).

Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).

Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machinery and equipment, etc.).

Vehicles (diesel locomotives, wagons, cars, motorcycles, carts, carts, etc., except for conveyors and conveyors included in the production equipment).

Tools (cutting, impact, pressing, sealing, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.

Production equipment and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).

Household inventory (office and household items: tables, cabinets, hangers, typewriters, safes, copying machines, etc.).

Other fixed assets. This group includes library collections, museum valuables, etc.

Specific gravity (in percent) various groups fixed assets in their total value in the enterprise represents the structure of fixed assets. At the enterprises of mechanical engineering in the structure of fixed assets, the largest share is occupied by: machinery and equipment - an average of about 50%; buildings about 37%.

Depending on the degree of direct impact on the objects of labor and the production capacity of the enterprise, the main production assets are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, instruments. The passive part of fixed assets includes all other groups of fixed assets. They create conditions for the normal operation of the enterprise.

Accounting and valuation of fixed assets

Fixed assets are accounted for in kind and value terms. Accounting for fixed assets in kind is necessary to determine the technical composition and balance of equipment; to calculate the production capacity of the enterprise and its production units; to determine the degree of its wear, use and timing of renewal.
The initial documents for accounting for fixed assets in physical terms are passports of equipment, jobs, and enterprises. Passports provide detailed technical specifications all fixed assets: year of commissioning, capacity, degree of deterioration, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment composition, etc.) necessary for calculating production capacity.

A cost (monetary) valuation of fixed assets is necessary to determine their total value, composition and structure, dynamics, depreciation deductions, as well as to assess economic efficiency their use.

Monetary valuation of fixed assets:

Valuation at historical cost, i.e. at actual costs incurred at the time of creation or acquisition (including delivery and installation), at the prices of the year in which they were manufactured or purchased.

Valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This value shows how much it would cost to create or acquire at a given time previously created or acquired fixed assets.

Estimate at the original or restoration, taking into account depreciation (residual value), i.e. at a cost that has not yet been transferred to the finished product.

The residual value of fixed assets Fost is determined by the formula:

Fost \u003d Fnach * (1-On * Tn)

where Fnach - the initial or replacement cost of fixed assets, rubles; Na - depreciation rate,%; Tn - the period of use of fixed assets.

When assessing fixed assets, the value at the beginning of the year and the average annual value are distinguished. The average annual value of Fsg fixed assets is determined by the formula:

Fsg \u003d Fng + Fvv * n1 / 12 - Fvyb * n2 / 12

where Fng - the cost of fixed assets at the beginning of the year, rubles; Fvv - the cost of introduced fixed assets, rub.; Fvyb - the cost of retired fixed assets, rub.; n1 and n2 - the number of months of functioning of the commissioned and retired fixed assets, respectively.

To assess the condition of fixed assets, such indicators are used as the depreciation coefficient of fixed assets, which is defined as the ratio of the depreciation cost of fixed assets to their full value; the coefficient of renewal of fixed assets, calculated as the cost of commissioned fixed assets during the year attributable to the value of fixed assets at the end of the year; the coefficient of disposal of fixed assets, which is equal to the value of retired fixed assets divided by the value of fixed assets at the beginning of the year.

In the process of functioning, fixed assets are subject to physical and moral wear and tear. Physical depreciation refers to the loss of fixed assets of their technical parameters. Physical deterioration is operational and natural. Operational wear is a consequence of production consumption. Natural wear occurs under the influence of natural factors (temperature, humidity, etc.).

Obsolescence of fixed assets is a consequence of scientific and technological progress. There are two forms of obsolescence:

A form of obsolescence associated with a reduction in the cost of reproduction of fixed assets as a result of improving technology and technology, the introduction of progressive materials, and increasing labor productivity.

A form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.).

Obsolescence assessment of the first form can be defined as the difference between the original and replacement cost of fixed assets. Obsolescence assessment of the second form is carried out by comparing the reduced costs when using obsolete and new fixed assets.

Depreciation of fixed assets

Depreciation is understood as the process of transferring the value of fixed assets to created products. This process is carried out by including a part of the cost of fixed assets in the cost of manufactured products (work). After the sale of products, the company receives this amount of funds, which it uses in the future to purchase or build new fixed assets. The procedure for calculating and using depreciation charges in the national economy is established by the government.
Distinguish between depreciation amount and depreciation rate. The amount of depreciation for a certain period of time (year, quarter, month) is the monetary amount of depreciation of fixed assets. The amount of depreciation accrued by the end of the life of fixed assets should be sufficient for their complete restoration (acquisition or construction).

The amount of depreciation deductions is determined on the basis of depreciation rates. The depreciation rate is fixed size depreciation charges for full recovery for a certain period of time for a specific type of fixed assets, expressed as a percentage of their book value.

The depreciation rate is differentiated by individual types and groups of fixed assets. For metal-cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and with a mass of more than 100 tons. - coefficient 0.6. For metal-cutting machines with manual control, the coefficients are applied: for machines of classes accuracy N, P- 1.3; for precision machine tools of accuracy class A, B, C - 2.0; for metal-cutting machines with CNC, including machining centers, automatic and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the life of fixed assets. It depends on the period of physical durability of fixed assets, on the obsolescence of existing fixed assets, on the ability of the national economy to ensure the replacement of obsolete equipment.

The depreciation rate is determined by the formula:

On \u003d (Fp - Fl) / (Tsl * Fp)

where Na is the annual depreciation rate, %; Фп - initial (book) value of fixed assets, rub.; Fl - liquidation value of fixed assets, rub.; Tsl - normative term service of fixed assets, years.

Not only the means of labor (fixed assets) are depreciated, but also not money. These include: rights of use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trademarks, etc. Depreciation on intangible assets is calculated monthly according to the norms established by the enterprise itself. The property of enterprises subject to depreciation is grouped into four categories:

Buildings, structures and their structural components.

Passenger vehicles, light commercial vehicles, office equipment and furniture, computer equipment, Information Systems and data processing systems.

Technological, energy, transport and other equipment and tangible assets not included in the first and second categories.

Intangible assets.

The annual depreciation rates are: for the first category - 5%, for the second category - 25%, for the third category - 15%, and for the fourth category depreciation deductions are made in equal shares during the life of the relevant intangible assets. If it is impossible to determine the period of use of an intangible asset, then the amortization period is set at 10 years.

In order to create economic conditions for the active renewal of fixed assets and the acceleration of scientific and technological progress, it was recognized as expedient to use accelerated depreciation of the active part (machines, equipment and vehicles), i.e. full transfer of the balance sheet value of these funds to the created products in a shorter time than is provided for in the depreciation rates. Accelerated depreciation can be carried out in relation to fixed assets used to increase the output of computer equipment, new progressive types of materials, instruments and equipment, and expand exports of products.

In the event of a write-off of fixed assets before the full transfer of their balance sheet value to the cost of manufactured products, the undercharged depreciation charges are reimbursed from the profit remaining at the disposal of the enterprise. These funds are used in the same manner as depreciation charges.

Use of fixed assets

The main indicators reflecting the final result of the use of fixed assets are: return on assets, capital intensity and the utilization rate of production capacity.

It is determined by the ratio of the volume of output to the cost of fixed production assets:

Cf.o. = N/Fs.p.f.

where Kf.o. - return on assets; N - the volume of released (sold) products, rub.; Fs.p.f. - average annual cost of fixed production assets, rub.

Capital intensity is the reciprocal of capital productivity. The capacity utilization factor is defined as the ratio of output to the maximum possible output for the year. The main directions for improving the use of fixed assets are:

Technical improvement and modernization of equipment;

Improving the structure of fixed assets by increasing specific gravity machines and equipment;

Increasing the intensity of equipment operation;

Optimization of operational planning;

Raising the qualifications of employees of the enterprise.

Fixed assets are means of labor that repeatedly participate in manufacturing process, while maintaining their natural form, gradually wearing out, transfer their value in parts to newly created products. These include funds with a service life of more than one year and a cost of more than 100 minimum monthly wages. Fixed assets are divided into production and non-production assets.

Production assets are involved in the process of manufacturing products or providing services (machines, machines, devices, transmission devices, etc.).

Non-productive fixed assets do not participate in the process of creating products (residential buildings, kindergartens, clubs, stadiums, clinics, sanatoriums, etc.).

The following groups and subgroups of fixed production assets are distinguished:

Buildings (architectural and construction objects for industrial purposes: workshop buildings, warehouses, production laboratories, etc.).
Structures (engineering and construction facilities that create conditions for the implementation of the production process: tunnels, flyovers, roads, chimneys on a separate foundation, etc.).
Transmission devices (devices for the transmission of electricity, liquid and gaseous substances: electrical networks, heating networks, gas networks, transmissions, etc.).
Machinery and equipment (power machines and equipment, working machines and equipment, measuring and control instruments and devices, computer technology, automatic machines, other machines and equipment, etc.).
Vehicles (diesel locomotives, wagons, cars, motorcycles, carts, carts, etc., except for conveyors and conveyors included in the production equipment).
Tools (cutting, impact, pressing, sealing, as well as various devices for fastening, mounting, etc.), except for special tools and special equipment.
Production equipment and accessories (items to facilitate the performance of production operations: work tables, workbenches, fences, fans, containers, racks, etc.).
Household inventory (office and household items: tables, cabinets, hangers, typewriters, safes, copying machines, etc.).
.Other fixed assets. This group includes library collections, museum valuables, etc.

The share (in percent) of various groups of fixed assets in their total value at the enterprise represents the structure of fixed assets. At the enterprises of mechanical engineering in the structure of fixed assets, the largest share is occupied by: machinery and equipment - an average of about 50%; buildings about 37%.

Depending on the degree of direct impact on the objects of labor and the production capacity of the enterprise, the main production assets are divided into active and passive. The active part of fixed assets includes machinery and equipment, vehicles, tools. The passive part of fixed assets includes all other groups of fixed assets. They create conditions for the normal operation of the enterprise.

Accounting and valuation of fixed assets

The initial documents for accounting for fixed assets in physical terms are passports of equipment, jobs, and enterprises. The passports provide a detailed technical description of all fixed assets: the year of commissioning, capacity, degree of deterioration, etc. The enterprise passport contains information about the enterprise (production profile, material and technical characteristics, technical and economic indicators, equipment composition, etc.) necessary for calculating production capacity.

A cost (monetary) valuation of fixed assets is necessary to determine their total value, composition and structure, dynamics, depreciation charges, as well as to assess the economic efficiency of their use.

Exist the following types monetary value of fixed assets:

Valuation at historical cost, i.e. at actual costs incurred at the time of creation or acquisition (including delivery and installation), at the prices of the year in which they were manufactured or purchased.
Valuation at replacement cost, i.e. at the cost of reproduction of fixed assets at the time of revaluation. This value shows how much it would cost to create or acquire at a given time previously created or acquired fixed assets.
Estimate at the original or restoration, taking into account depreciation (residual value), i.e. at a cost that has not yet been transferred to the finished product.

The residual value of fixed assets Fost is determined by the formula:

Fost \u003d Fnach * (1-On * Tn),

where Fnach - the initial or replacement cost of fixed assets, rubles; Na - depreciation rate,%; Tn - the period of use of fixed assets.

When assessing fixed assets, the value at the beginning of the year and the average annual value are distinguished. The average annual value of Fsg fixed assets is determined by the formula:

Fsrg \u003d Fng + Fvv * n1 / 12 - Fvyb * n2 / 12,

In the process of functioning, fixed assets are subject to physical and moral wear and tear. Physical depreciation refers to the loss of fixed assets of their technical parameters. Physical wear can be operational and natural. Operational wear is a consequence of production consumption. Natural wear occurs under the influence of natural factors (temperature, humidity, etc.).

Obsolescence of fixed assets is a consequence of scientific and technological progress. There are two forms of obsolescence:

A form of obsolescence associated with the creation of more advanced and economical fixed assets (machinery, equipment, buildings, structures, etc.).

Depreciation of fixed assets

Distinguish between depreciation amount and depreciation rate. The amount of depreciation for a certain period of time (year, quarter, month) is the monetary amount of depreciation of fixed assets. The amount of depreciation accrued by the end of the life of fixed assets should be sufficient for their complete restoration (acquisition or construction).

The amount of depreciation deductions is determined on the basis of depreciation rates. The depreciation rate is the established amount of depreciation deductions for full restoration over a certain period of time for a specific type of fixed assets, expressed as a percentage of their book value.

The depreciation rate is differentiated by individual types and groups of fixed assets. For metal-cutting equipment weighing over 10 tons. a coefficient of 0.8 is applied, and with a mass of more than 100 tons. - coefficient 0.6. For metal-cutting machines with manual control, the following coefficients are applied: for machine tools of accuracy classes N, P - 1.3; for precision machine tools of accuracy class A, B, C - 2.0; for metal-cutting machines with CNC, including machining centers, automatic and semi-automatic machines without CNC - 1.5. The main indicator that determines the depreciation rate is the life of fixed assets. It depends on the period of physical durability of fixed assets, on the obsolescence of existing fixed assets, on the ability of the national economy to ensure the replacement of obsolete equipment.

The depreciation rate is determined by the formula:

On \u003d (Fp - Fl) / (Tsl * Fp),

where Na is the annual depreciation rate, %;
Фп - initial (book) value of fixed assets, rub.;
Fl - liquidation value of fixed assets, rub.;
Тsl is the standard service life of fixed assets, years.

Not only the means of labor (fixed assets) are depreciated, but also intangible assets. These include: the rights to use land plots, natural resources, patents, licenses, know-how, software products, monopoly rights and privileges, trademarks, trademarks, etc. Depreciation on intangible assets is calculated monthly according to the norms established by the enterprise itself.

The property of enterprises subject to depreciation is grouped into four categories:

Buildings, structures and their structural components.
Passenger vehicles, light commercial vehicles, office equipment and furniture, computer equipment, information systems and data processing systems.
Technological, energy, transport and other equipment and tangible assets not included in the first and second categories.
Intangible assets.

Use of fixed assets

The main indicators reflecting the final result of the use of fixed assets are: return on assets, capital intensity and the utilization rate of production capacity.

The return on assets is determined by the ratio of the volume of output to the value of fixed production assets:

Cf.o. = N/Fs.p.f.,

where Kf.o. - return on assets; N - the volume of released (sold) products, rub.;
Fs.p.f. - average annual cost of fixed production assets, rub.

Capital intensity is the reciprocal of capital productivity. The capacity utilization factor is defined as the ratio of the volume of output to the maximum possible output for the year.

The main directions for improving the use of fixed assets are:

technical improvement and modernization of equipment;
improving the structure of fixed assets by increasing the share of machinery and equipment;
increasing the intensity of the equipment;
optimization of operational planning;
advanced training of employees of the enterprise.

Passive part of fixed assets- fixed assets that provide conditions for production (buildings and structures).

clarification

From an economic point of view, fixed assets are divided into (or the Active part of fixed assets) and the Passive part of fixed assets (or the Passive part of fixed assets).

The active part of fixed assets includes fixed assets that are directly involved in production ( machines, equipment, vehicles, devices).

The passive part of fixed assets includes fixed assets that provide conditions for production ( buildings and constructions).

Example

In the building of the factory workshop there are machines on which products are manufactured.

Workshop building - passive fixed assets;

Machine tools are active fixed assets.

Such a division has legal significance at the present time. AT normative documents these concepts do not occur. But in economic analysis terms are used.

In legislation, the term can be found in obsolete and repealed documents. For example, in the Guidelines for Accounting for Fixed Assets, approved by Order of the Ministry of Finance of the Russian Federation of October 13, 2003 N 91n (p. 54):

"... with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object.At the same time, in accordance with the legislation Russian Federation small businesses can apply an acceleration factor of two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration factor of no more than 3 may be applied in accordance with the terms of the finance lease.

Additionally

Fixed assets that are directly involved in production (machinery, equipment, vehicles, appliances).

Reporting of the organization, which is prepared according to the rules of accounting.

Durable means of labor (over 12 months). Fixed assets include buildings, machinery and equipment, structures and transmission devices, vehicles.

An economic indicator that characterizes the efficiency of the use of fixed assets by an enterprise (in the industry). It characterizes the cost of fixed assets attributable to 1 ruble of sales proceeds.

An economic indicator that characterizes the efficiency of the use of fixed assets by an enterprise (in the industry). Shows the extent to which the cost of fixed assets is covered by sales proceeds.

A selection of the most important documents on request Active part of fixed assets(legal acts, forms, articles, expert advice and much more).

Arbitrage practice

As the court pointed out, recognizing the position of the taxpayer as unfounded, in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01 (approved by Order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n) and Methodological Guidelines for Accounting of Fixed Assets (approved by Order of the Ministry of Finance of the Russian Federation dated 13.10.2003 N 91н), organizations can apply an acceleration factor equal to 3 only for movable property or property constituting an object of financial lease (leasing), attributable to the active part of fixed assets in accordance with the terms of the leasing agreement.

Articles, comments, answers to questions: Active part of fixed assets

Open a document in your ConsultantPlus system:
Paragraph 54 of Guidelines N 91n also states that in the case of the reducing balance method for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration factor can be applied in accordance with the terms of the financial lease agreement not higher than 3.

Open a document in your ConsultantPlus system:
This article changes the essence of one of the most important tasks related to legal regulation taxation of property of organizations in our country. This refers to the task that was proclaimed a long time ago - this is the removal from taxation of the active part of fixed assets for organizations (ie, machinery, equipment, vehicles, etc.). It can be noted with confidence that today the issues related to the implementation of this task are extremely relevant: the fact is that, as O.A. Nogin, one of the main directions of the recent tax reform was proclaimed a change in the system of taxation of real estate of organizations and individuals. At the same time, it should be noted that the most important question of whether it is movable property that will be further taxed on the property of organizations is still essentially open. As an example, we can cite the Main Directions of Tax Policy for 2016 and the planning period of 2017 and 2018. . According to this document, the Ministry of Finance of Russia does not approve, but only admits that in the future the object of the tax specified in this paragraph will include only real estate.

Regulations: Active part of fixed assets

b) with the reducing balance method - based on the residual value (original cost or current (replacement) cost (in the event of a revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object . At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration coefficient may be applied in accordance with the terms of the financial lease agreement not higher than 3.

When choosing a reducing balance method, it must be borne in mind that it is most applicable to the active part of fixed assets, with an acceleration factor of no more than 2 in accordance with the law, and no more than 3 for leased property. In addition, due to the non-linear decrease in the residual value of an item of fixed assets, it becomes necessary to write off the balance of its value (the so-called liquidation value) in the last year of using the item, which can significantly exceed depreciation charges for previous years. This will inevitably Negative influence to final financial results activities, because in the last year of using the object, the return on production is the smallest, hence the cost of production will be overestimated.

FIXED ASSETS - the monetary expression of the totality of the means of labor functioning within the framework of an industrial and economic organization without changing its material form and transferring its newly created products within a certain period of time in predetermined parts. The main production assets include, structures, power and machinery and vehicles, durable tools, production and economic, productive and working livestock, perennial plantations. Fixed production assets are valued at historical cost, i.e., at the cost of acquisition or acceptance at the time of commissioning; according to the replacement cost, which determines the value of funds during their reproduction in modern conditions (the replacement cost of funds is determined, as a rule, after the revaluation of fixed assets, which takes into account moral funds), according to the residual value, which is the difference between the original cost and the accrued amount of depreciation. Allocate the active part of fixed production assets (it includes power and working machines, tools, control devices, computers, vehicles). Production directly depends on the value of the active part of fixed production assets. The passive part of fixed assets includes buildings, structures and inventory, i.e. that part of the funds that create normal conditions of production. The main non-productive assets include the cost of buildings and inventory of non-production divisions of the enterprise (housing, buildings, clubs, sanitary and recreational institutions, premises for staff training and the inventory available in them).

Economics and law: a dictionary-reference book. - M.: University and school. L. P. Kurakov, V. L. Kurakov, A. L. Kurakov. 2004 .

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Books

Fixed assets of construction: reproduction and renewal, Pankratov Evgeny Pavlovich, Pankratov Oleg Evgenievich. The theoretical foundations and patterns of reproduction and renewal of fixed assets of construction, the pace, proportions and features of their development, compensation and accumulation in ...