Order on the appointment of a person responsible for the operation of fire automatic installations. Fire alarm service life: regulatory documents. Maintenance conditions

Question to the auditor

The budgetary institution entered into an agreement with the counterparty for the installation and installation of security fire alarm. According to the terms of the contract, the contractor independently and at his own expense acquires everything necessary equipment. After completion of the work, the contractor submitted to the accounting department an invoice (for the entire amount of the contract) and a Certificate of Acceptance of Work Completed (form No. KS-2).

During the acceptance of work, objects were identified security and fire alarm system, which can be classified as fixed assets (have different terms beneficial use) and material reserves. Should we accept these objects (fixed assets and inventories) for accounting? If so, which entry? Will the data in the Act (form No. KS-2) be the basis for determining the cost of objects?

• The useful life of the object is more than 12 months.
• the object is intended for repeated or constant use on the right of operational management in the course of the institution’s activities;
• an object is capable of performing certain independent functions. In relation to security and fire alarms, this means that an element (part) of the system can be disconnected from it without damage to property and used at another facility.

With regard to material inventories, which are elements of security and fire alarm systems, the legislation does not contain requirements for their inclusion in the balance sheet. Costs associated with the installation of security and fire alarm systems (cost of installation work, as well as cost Supplies), are written off as expenses for the current financial year. Information about the security and fire alarm system is included in the Inventory card for recording non-financial assets (f. 0504031) for the building in which it is installed.

Debit X 101 XX 310 Credit X 106 X1 310 – terminal devices of the security and fire alarm systems were accepted for accounting in the amount of generated investments (clause 9 of Instruction No. 174n);

The initial cost of non-financial assets is recognized as the amount of actual investments in their acquisition, construction or production (clause 23 of Instruction No. 157n). If in the primary documents the cost of the terminal devices of the security and fire alarm systems accepted for accounting is not separately highlighted, then these fixed assets can be accepted for accounting at the current estimated value within the amount of the concluded contract.

Online cost calculation

• Scheduled inspections of the Ministry of Emergency Situations (fire supervision) for 2019 in Moscow and the Moscow region.

Regulatory documentation -> MANUAL on the operation of technical security equipment by private security units under the internal affairs bodies ->

10. DESCRIPTION OF TECHNICAL SECURITY EQUIPMENT

10.1. TSOs on the balance sheet of private security units that have fallen into disrepair due to physical wear and tear, reaching the established service life, natural disasters, accidents, violations normal conditions operation, as well as obsolete ones, are subject to write-off or release and sale in the manner established by current legislation.

10.2. To carry out the procedure for decommissioning equipment, a commission is appointed consisting of: the deputy head of the department (department) for technology, the head of the feasibility study of the department (department), the head of the control center and engineers.

10.3. Write-off and accounting of fixed assets, including computer equipment, is carried out in accordance with legislative and other regulations legal acts Russian Federation, regulatory legal acts of the Ministry of Internal Affairs of Russia.

10.4. Write-off of spare parts and materials used for repair of TSO is carried out in in the prescribed manner based on entries in the Logbook of the electrician who performed the repairs, confirmed by engineering and technical personnel.

Write-off of spare parts (diodes, fuses, capacitors and others) and materials consumed during maintenance work is carried out on the basis of entries in the Electrician's Log, confirmed by the owner, in the prescribed manner.

10.5. At the end of its service life, the TSO is written off in accordance with the established procedure.

10.6. After approval of the decommissioning act, the TSO is considered written off and is subject to dismantling. Units, parts, spare parts and materials obtained from disassembling decommissioned equipment suitable for further use may be used during repair work.

10.7. All unusable components, parts and materials obtained from the dismantling of decommissioned technical means, must be disposed of in the prescribed manner.

Our institution is budgetary and is financed by subsidies for the implementation of municipal tasks. On the balance sheet of our institution there is a building, the book value of which includes a fire alarm system (equipment). This year the founder signed an agreement to create new system fire alarm. IN next year the founder is going to transfer it to us on the balance sheet. Question: 1. How can we write off old system fire alarm system, will the book value of the building decrease?2. When accepting a new fire alarm system from the founder, should it be included in the book value of the building or accounted for as a separate inventory item?

Answer

Your question from 12/28/2015 “Our institution is budget-funded and is financed by subsidies for the implementation of municipal tasks. On the balance sheet of our institution there is a building, the book value of which includes a fire alarm system (equipment). This year the founder signed an agreement to create a new fire alarm system. Next year the founder is going to transfer it to us for balance.
Question:
1. How can we write off the old fire alarm system, will the book value of the building decrease?
2. When accepting a new fire alarm system from the founder, should it be included in the book value of the building or be accounted for as a separate inventory item?”

Galina Nefedova answers, expert

1. Work on the installation and installation of a fire alarm system in a building to replace the existing fire alarm system is qualified as major renovation building. The object of accounting in this case is the building, and not the security and fire alarm system.

Thus, the cost of carrying out these works should be included in the current expenses of the institution. In this case, an object of fixed assets means a building, the main performance characteristics which is the useful life. Replacing the fire alarm system cannot change this indicator, since the service life of buildings is usually determined by the service life of the most durable elements (load-bearing structures). Consequently, it seems most legitimate to write off the expenses incurred according to KOSGU 225 - as during routine repairs. Since these works do not relate to work as a result of which the book value of the object changes, the question of write-off was earlier installed system fire alarms, as well as reducing the original cost of the building, are not worth it.

2. Unified functioning systems, including the fire alarm system, perform their functions only after installation (installation) in a building or structure, and not independently. These systems are not isolated complexes of structurally articulated objects and are not recognized as separate inventory objects. However individual elements These systems (devices, equipment) must be included in fixed assets, so consider them as separate inventory items at a cost including VAT, specified in the Certificate of the cost of work performed and expenses (form No. KS-3).