Dismantling and relocation of machines, estimate documentation. Determining the cost of installation and dismantling of machinery and equipment. Justification of protection methods and protective devices of engineering support networks

Ideally, any workshop with production lines located in it should be equipped with a moving overhead crane.

In reality, this condition is not always met (technical or economic reasons for this are another matter). Therefore, it is necessary to provide free access to each machine and the ability to maneuver special equipment. It is not enough to move the machine equipment from its place - it also needs to be loaded onto vehicle in compliance with the necessary safety measures.

It may happen that an enterprise wishes to save on the work of disassembling machines, preferring simple dismantling and transportation of the entire unit. This is allowed only in the case of a small number of components included in the machine.

Equipment that is more complex in shape must be disassembled, otherwise the preconditions are created for its breakdown during transportation. Any transportation (including rail) involves shaking and/or sudden changes in speed and the associated inertial force.

High-precision equipment (for example, CNC machines) from such treatment can unpleasantly “thank” their owners by breaking down at the most inopportune moment.

Anyway, preliminary calculations carried out, dismantling activities are outlined step by step, those responsible for each stage of work are assigned, and the executing company is determined.

Dismantling and removal

Overall plan dismantling of the machine consists of the following operations:

• Dismantling accessible components. Components and assemblies that can be easily removed from the machine using only physical force are removed first. Then comes the turn of nodes to which there is free access, but they have more weight.
• Dismantling of heavy components and elements. After the light components have been removed and access to the main structural elements is provided, dismantling takes place using technical devices (winches, handrails, lifting platforms, jacks, etc.).
• Dismantling the removed units. Some parts of the machine themselves are also complex. technical devices to be disassembled for spare parts.
• Treatment of parts with lubricants (in case of expected further operation of the machine). Any part removed from the machine for some time (sometimes quite a long time) will be exposed to contact with environment. Temperature changes and climatic collisions can lead to loss of performance characteristics of the product, so maximum protection of its components is a matter of concern for responsible persons.

The main task of preparing a machine for transportation, regardless of the final purpose, is to preserve the physical and technical properties its elements, which should be separated from each other as much as possible.

Loading onto transport

The operation can be performed both indoors and outdoors. The second case involves preliminary movement of the machine indoors. This occurs if it is impossible to place lifting equipment (cranes, etc.) in the building.

Special requirements must be presented to transport. In the vast majority of cases, the machine is oversized cargo, including heavy ones. There are special documented regulations for the transportation of such goods. When choosing transport, you should take these features into account.

Any type of rigging work is a high-risk activity. Because of this, before they begin, all involved personnel undergo special training.

Safety instructions when dismantling machines

Safety measures during installation and rigging work have long been prescribed, and there is no point in listing them in detail. Those interested in this issue are referred to various thematic sets of laws. But there are a number of specific features that cannot be ignored and on which attention should be focused:

• Equipping the workspace with special flooring, frames made of durable alloys or wood, as well as special racks for spare parts.
• Elements of machines that protrude beyond the permissible dimensions are shielded wooden fences with the addition of signal elements - flags, bright stickers, etc.
• All moving elements of the machine that cannot be dismantled should be secured in a static state and ensure this immobility throughout transportation.
• Auxiliary and fastening elements of machine equipment are placed in a separate container (for each machine) to facilitate further identification.

For quality and reliable operation city ​​utilities must be purchased.

When working with biological waste, special knowledge is required. Read more about this in the educational section.

Before starting any work on dismantling machine equipment, you should:

• de-energize the machines;
• remove any oil, brake and other technical fluids;
• clean the machine from lubricants;
• remove the fastenings that fix the stationary position of the machine relative to the foundation of the production room.

The work of dismantling machines is the job of professionals

The history of industry and production has accumulated many examples characterizing such a thesis. Many arguments can be made for defense of this statement, but its essence is revealed most succinctly by two facts from the past of our country.

In 1941, several thousand large and small enterprises were forced to evacuate from the western regions of the country to the Urals and Siberia. The presence of competent specialists preparing machines for shipment guaranteed the resumption of production in the shortest possible time. In 1945, German goods were exported to the USSR industrial equipment. Incompetent on-site dismantling and violation of disassembly technologies in the vast majority of cases led to the impossibility of using the machines for their intended purpose in the future.

Based on this question from the artist dismantling works is not a dilemma for a competent business manager. The performing companies, in addition to already developed skills and the use of rich experience from previous similar operations, have a rich material base that transfers the process of dismantling and moving machines from a problem to the area of ​​current production issues.

The organization lists partitions as fixed assets on its balance sheet. The organization moved to a new premises and for optimal placement of the partitions they were disassembled and reassembled in a different configuration (that is, altered, retrofitted - sections were added, etc.). The dismantling and installation of the partitions was carried out by a third party. Where do the costs of dismantling and installing an operating system during its modernization (not liquidation) belong in tax and accounting accounting: to increase the cost or to expenses?

Accounting for fixed assets is carried out in accordance with PBU 6/01 “Accounting for fixed assets” (hereinafter referred to as PBU 6/01).

According to clause 5 of PBU 6/01, assets in respect of which the conditions provided for in clause 4 of PBU 6/01 are met, and with a value within the limit established in the accounting policy of the organization, but not more than 20,000 rubles. per unit*(1), can be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.

In the organization, partitions, for accounting purposes, are recognized as objects of fixed assets in accordance with clause 4 of PBU 6/01.

To determine whether there are changes in the original characteristics of the OS (partitions) as a result of installation additional equipment(sections, etc.) let us first turn to the provisions of PBU 6/01.

PBU 6/01 does not contain such concepts as “equipment”, “reassembly” or “disassembly” of fixed assets. A change in the initial cost of fixed assets at which they are accepted for accounting is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets (clause 14 of PBU 6/01).

At the same time, according to clause 27 of PBU 6/01, the costs of modernization and reconstruction of a fixed asset object after their completion increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators improve (increase) (power, quality of use, etc. .p.) object of fixed assets.

It should be noted that in other regulatory documents According to accounting, there is no clear definition of the concept of “retrofitting”.

The Ministry of Finance of the Russian Federation in a letter dated November 23, 2006 N 03-03-04/1/794 to define the terms " major renovation" and "reconstruction" recommends being guided by the following documents:

Regulations on carrying out scheduled preventive maintenance industrial buildings and structures MDS 13-14.2000 (approved by Decree of the USSR State Construction Committee dated December 29, 1973 N 279);

Departmental Construction Standards (VSN) N 58-88 (R) (approved by order of the State Committee for Architecture and Construction under the USSR State Construction Committee dated November 23, 1988 N 312);

Letter of the USSR Ministry of Finance dated May 29, 1984 N 80 “On the definition of the concepts of new construction, expansion, reconstruction and technical re-equipment of existing enterprises.”

This letter The Ministry of Finance of the Russian Federation concerns taxation issues, but we believe that the information presented there regulations can also be used for accounting purposes.

For the purpose of calculating income tax, the organization’s property worth more than 40,000 rubles. (before 01/01/2011 - more than 20,000 rubles) is recognized as depreciable property.

As for tax accounting, for the purpose of calculating income tax in accordance with paragraph 2 of Art. 257 of the Tax Code of the Russian Federation, the initial cost of fixed assets changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of relevant facilities and on other similar grounds.

The Tax Code of the Russian Federation includes work on completion, additional equipment, and modernization as work caused by changes in technological or official purpose equipment, building, structure or other object of depreciable fixed assets, increased loads and (or) other qualities. In other words, modernization is an improvement, improvement, renewal of a fixed asset object, bringing it into compliance with new requirements and standards, technical specifications, quality indicators.

Analyzing the definitions of completion, retrofitting, reconstruction, modernization, technical re-equipment given in this article, we can conclude that all of the above operations involve a change technical characteristics object of fixed assets, the emergence of new qualities or a change in purpose.

In the situation under consideration, nothing like this happens. In this case, the installation of additional equipment (sections, etc.) on the partitions in use, in our opinion, does not lead to the above results. Partitions continue to be used for the originally intended purposes, its other characteristics also remain unchanged, only its location changes. On this basis, we can conclude that in both accounting and tax accounting, the initial cost of the fixed asset remains the same.

In our opinion, in this regard, the definition of retrofitting work given in paragraph 2 of Art. 257 of the Tax Code of the Russian Federation, can also be used for accounting purposes.
Thus, installing additional equipment on already used partitions does not increase its initial cost either in accounting or tax accounting.

These expenses (excluding VAT) are reflected as of the date of signing the acceptance certificates of completed work by an entry in the debit of cost accounting accounts, for example, account 20 “Main production”, in correspondence with account 60 “Settlements with suppliers and contractors” (Chart of financial accounting accounts - economic activities of organizations and Instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

According to paragraphs. 1 item 2 art. 171 and paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, the amount of VAT presented by performers for work accepted and paid for by the organization, in the presence of invoices of the performers, the organization has the right to accept for deduction, subject to the use of moved equipment to carry out activities subject to VAT.

Since the considered costs for installation (dismantling) of partitions are economically justified, expressed in monetary form and documented, then on the basis of clause 1 of Art. 252 of the Tax Code of the Russian Federation, they are recognized as expenses that reduce the income received by the organization for profit tax purposes. In our opinion, these expenses can be attributed to other expenses associated with production and sales on the basis of paragraphs. 6 clause 1 art. 253, para. 49 clause 1 art. 264 Tax Code of the Russian Federation. According to paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, when an organization determines income and expenses for profit tax purposes using the accrual method, expenses are recognized by it in the reporting (tax) period in which these expenses arise based on the terms of the transactions. The date of expenses is the date of signing the acceptance certificate for the work performed (clause 3, clause 7, article 272 of the Tax Code of the Russian Federation). Based on paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, the expenses in question are indirect and in full relate to the expenses of the reporting (tax) period (clause 2 of Article 318 of the Tax Code of the Russian Federation).

However, if the organization received from a specialized organization carrying out dismantling (installation) of OS (partitions) documents confirming that the work carried out led to a change performance characteristics, to improve, improve, update of this object, then accounting should reflect the change in the initial cost of this fixed asset.

With regard to the costs associated directly with the transportation (transfer) of partitions from one room to another, it should be noted that the costs can be incurred either with the involvement of a third party or on our own organizations.

The movement of a fixed asset from one premises to another does not apply to the completion, retrofitting or modernization work specified in clause 2 of Art. 257 Tax Code of the Russian Federation. At the same time, for accounting purposes, the movement of fixed assets is also not directly included in the costs associated with the dismantling and installation of fixed assets (clause 14 of PBU 6/01). Consequently, the organization’s costs associated with the movement of fixed assets do not entail changes in the initial cost of fixed assets and are included in expenses for common types activities. A similar position is presented in the letter of the Ministry of Finance of the Russian Federation dated January 29, 2004 N 16-00-14/16.

Consequently, in accounting, the organization’s expenses for dismantling (installation) of a fixed asset item should be recognized as expenses for the organization’s ordinary activities on the basis of clause 7 of PBU 10/99 “Organization expenses.”

In accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, for the purpose of taxing the profit of an organization, reduces the income received by the amount of expenses (with the exception of expenses specified in Article 270 of the Tax Code of the Russian Federation). In this case, expenses are recognized as any justified and documented expenses incurred to carry out activities aimed at generating income.

Moreover, in the list of expenses not taken into account for profit tax purposes listed in Art. 270 of the Tax Code of the Russian Federation, there are no costs associated with the dismantling and installation of equipment when moving it from one unit to another.

Consequently, there are no direct prohibitions on accounting for incurred costs for profit tax purposes.

Thus, the costs associated with moving equipment from one premises to another can be taken into account in expenses when calculating the tax base for income tax in accordance with paragraphs. 49 clause 1 art. 264 of the Tax Code of the Russian Federation, as other expenses associated with production and (or) sales, subject to their compliance with the criteria established by Art. 252 of the Tax Code of the Russian Federation.

In accordance with Art. 318 of the Tax Code of the Russian Federation, these expenses will be indirect expenses and can be recognized for profit tax purposes at the time of their occurrence.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Skorohvatova Rimma

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Gornostaev Vyacheslav

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

*(1) By Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n (registered with the Ministry of Justice of the Russian Federation on February 22, 2011), changes were made to certain regulatory legal acts on accounting. The text of the order was not officially published. Clause 10 of the Decree of the President of the Russian Federation dated May 23, 1996 N 763 establishes that regulatory legal acts of federal executive authorities that have passed state registration, but have not been published in in the prescribed manner, do not entail legal consequences as they have not entered into force and cannot serve as a basis for regulating relevant legal relations, applying sanctions to citizens, officials and organizations for failure to comply with the instructions contained therein, and paragraph 12 stipulates that regulatory legal acts of federal executive authorities enter into force in force simultaneously throughout the entire territory Russian Federation upon the expiration of ten days after the day of their official publication, unless the acts themselves establish a different procedure for their entry into force. Order N 186n comes into force with the financial statements of 2011.
In accordance with the order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n, changes were made, in particular, to clause 5 of PBU 6/01. In accordance with these changes, assets in respect of which the conditions provided for in clause 4 of PBU 6/01 are met, and with a value within the limit established in the accounting policies of the organization, but not more than 40,000 rubles.