home · Tool · Estimate for dismantling machines and equipment. A typical project for organizing work for the dismantling (demolition) of a building (structure). Measures for reclamation and landscaping of land

Estimate for dismantling machines and equipment. A typical project for organizing work for the dismantling (demolition) of a building (structure). Measures for reclamation and landscaping of land

Modern rigging equipment and vehicles

A fleet of our own special equipment and vehicles, which makes it possible to save on rent from other organizations. Employees wear uniforms, boots, gloves and hard hats with built-in radios to give and receive signals from the cranes.

Established cooperation with trusted contractors

We will select specialists for installation and dismantling of equipment of any complexity level. If the customer needs to carry out rigging of exclusive equipment, for these purposes our company attracts freelance specialists with a narrow profile who have sufficient experience in working with specific objects. We know who to trust and cooperate only with trusted contractors

Fast reaction to inquiries

Our company provides mobile emergency response teams. Within two hours after calling and receiving the correct information on the order, the rigging team arrives at the site. Fully equipped technical means, a mobile team is able to travel and rig equipment weighing up to 20 tons.

Providing your own transport

Transportation of equipment must be carried out in accordance with its characteristics and the use of appropriate transport, platform, and other devices. By contacting us, you completely free yourself from searching for transport to transport your cargo. Our own fleet of vehicles certified by Rosgosnadzor allows us to provide all the equipment without additional rental costs.

Prices are lower due to optimization of project costs

The price for rigging services depends on the competent development of a plan for the entire work process. Our specialists will select universal equipment, suitable specifically for your facility, they will calculate labor costs and the volume of transported cargo. Thanks to the professionalism of our employees, you will save money, because... two trained riggers do the work of ten loaders hired from the street.

Work safety

During our work, we always monitor safety precautions. All employees are trained before entering the site. Safety directly depends on the serviceability of the lifting equipment and the actions performed by the riggers. The selection of equipment is carried out taking into account risks, weather conditions, qualified employees calculate the load per m², the possibility of breaking the beam, etc.

In the process of dismantling (dismantling) buildings or structures or individual structural elements, as well as during construction, installation and repair work, returnable materials are generated,
returnable materials with residual value - scrap metal and firewood or
construction garbage.

It is possible that before the start of repairs or construction (reconstruction), there is uncollected waste at the construction site. In this case, the costs of garbage collection are taken into account in the estimated
documentation on the basis of an act signed by representatives of the customer, operating and design organizations, as well as contractor, if it has already been determined, and then approved by the investor or customer. The act indicates the amount of garbage and its hazard class.

In this case, based on the data from the report, the estimator draws up a local
an estimate that takes into account the costs of developing waste and loading it into vehicle, transportation to the storage site or to the landfill, as well as in column 7 (other costs) - fees for receiving and processing waste at the landfill. These costs are taken into account in Chapter 1 “Preparation of the construction site” of the consolidated cost estimate
construction.

Construction waste is also generated during construction, installation or repair work:

■
from dismantling buildings and structures, their individual structural elements
or engineering and technological equipment, as well as from punching openings and holes;

■
from that part of the materials that cannot be used in the process
production of work (hardened in vehicles concrete mixture or mortar, fragments of bricks, small blocks and other wall materials etc.), as well as hard-to-remove losses and waste (end waste, scraps of materials in the manufacture of long parts (products) or when cutting materials due to the non-multiplicity of the dimensions of the structures with the dimensions of the materials used (plates, sheets), etc. ). The specified waste materials, as a rule, are taken into account by state
elemental estimate standards;

■
from packaging, props and non-returnable containers used during the transportation of materials and equipment (classification of containers as returnable or non-returnable is determined by the terms of the agreement (contract) for the purchase of inventories);

■ as a result of servicing construction workers - household waste.

The costs of dismantling (dismantling) buildings and structures, their individual structural elements or punching holes are determined according to the collection of standards and prices No. 46 “Work during the reconstruction of buildings and structures.”

In the tables of standards in section 06 “Dismantling of residential and public buildings"The collection GESN-2001-46 "Work during the reconstruction of buildings and structures" provides for 2 methods of dismantling buildings and structures: with preservation (element-by-element disassembly) and without preservation of suitable materials (collapse). The method of disassembly is determined by the construction organization project.

When applying standards 1 and 2 of Table 46-06-009 “Complex dismantling of buildings,” only the costs of dismantling heating systems, hot and cold water supply can be additionally taken into account.

When determining the costs of removing materials from the dismantling of buildings and structures, engineering equipment or individual structures, as well as from punching openings and holes, the estimator must take into account the data from paragraph 4.11 “Guidelines for the application of federal unit prices for repair and construction works"(FERR-2001) MDS 81-38.2004:

“FERR takes into account the costs of horizontal and vertical (lowering through a window in trays) movement of waste and materials from dismantling in buildings and structures (at a distance of up to 80 m) to the place of their storage within the construction site of the facility at a distance of up to 50 m from buildings and structures.

Vertical transport of waste obtained during dismantling and repair of structures is taken into account for buildings up to 15 m high.

If the buildings being renovated are of a higher height, the estimator should take into account the additional costs of vertical transport.

FERR does not take into account and must be paid separately (in cases where this is due to the requirements for the work or the conditions of their production) the costs of packing garbage into bags, the cost of bags and lowering the garbage manually on stretchers or in bags.”

The costs of packing waste into bags should be determined according to the ENiR collection No. 1 “In-building transport work”, § E 1-19-1-a with a coefficient of 1.8, which takes into account the work of two workers when packing waste into bags, or according to timing data.

In the case when the actual distance for garbage removal, confirmed by PIC or POKR, exceeds the total weighted average 80+50 m, taken into account by FERr-2001, it should be included in the estimate documentation
costs for its additional movement within the construction site. When the estimator calculates the actual distance of carrying garbage (reduced to horizontal), it is necessary to take into account that when lowering garbage from the floors or roofs of a building, 8 m should be added to the actual length of the distance traveled for each meter of descent.

In the event that the construction (repair) organization project justifies cramped conditions for dismantling work, then the recommended coefficients for the remuneration of workers and the costs of operating machines also apply to loading work. For the costs of transporting structures from disassembly, construction waste etc. beyond the construction of the facility, as well as the costs of unloading these materials outside the construction site (major repair site), the above coefficients do not apply.

The volumetric mass of construction waste should be taken as averaged in the dense body of structures according to the following standards:

■ when disassembling concrete structures— 2400 kg/m3;

■ when disassembling reinforced concrete structures— 2500 kg/m3;

■ when dismantling structures made of brick, stone, beating plaster and facing tiles— 1800 kg/m3;

■ when dismantling wooden and frame-fill structures - 600 kg/m3;

■ when performing other dismantling work (except for work on dismantling metal structures and engineering and technological equipment) - 1200 kg/m3.

The mass of dismantled metal structures and engineering and technological equipment is taken according to design data.

The volume of construction waste from the dismantling (destruction) of concrete and reinforced concrete structures is significantly greater than the volume of these structures in a dense body, and therefore the volumetric mass of the waste was taken at 1800 kg/m3.

In cases where in estimate documentation the mass of construction waste is taken based on the volume of dismantled reinforced concrete structures in a dense body, then the costs of transporting construction waste should also be calculated based on the mass of structures in a dense body - 2500 kg/m3.

The costs of loading construction waste and materials unsuitable for further use, resulting from the dismantling of buildings, structures and equipment, into a vehicle and its removal from the construction site to a storage site or landfill are determined according to current tariffs and are taken into account in local estimates.

“Regulations on the customer during the construction of facilities for state needs in the territory Russian Federation» it is prescribed that the customer must report in the initial data for designing the place for removal and storage of excess soil, construction waste and materials from
disassembled, unsuitable for further use. Based on these data, the distance for removing soil and construction waste from the construction site is determined.

In the case when the initial data for design by the customer does not indicate the place of removal or storage of excess soil, construction waste, in local estimates the costs of transporting them from the construction site to the place of its disposal (recycling) or temporary storage should be taken on the basis of the optimal route diagram movement vehicles on this route or act.

Based on the above data, the estimator draws up a local estimate, which takes into account the costs of loading waste into a vehicle, transporting it to a storage location or to a landfill, as well as in column 7 (other costs) - fees for receiving and processing waste at the landfill. Transportation costs should be taken into account in local estimates in column 9 “Operation of machines” without highlighting driver remuneration.

Costs associated with the demolition or dismantling of buildings and structures are taken into account in Chapter 1 “Preparation of the construction site” of the consolidated construction cost estimate.

In the absence of the necessary standards or unit prices in the collection (parts of the collection) No. 46, the costs of disassembly or dismantling are determined according to the relevant standards or unit prices from the collections (parts of the collections) for construction and special construction, installation or repair and construction work with application to the relevant elements from the norm, as well as to funds for labor costs and operating costs construction machines and mechanisms specified in the unit price, reducing factors. When dismantling precast concrete, reinforced concrete or wooden structures this coefficient is assumed in the estimate to be 0.8, for metal structures - 0.7, for external pipeline networks - 0.6, and for internal ones - 0.4.

The costs of dismantling or removing structures from their working position, freeing structures from fastening and removing loads, as well as subsequent installation are not taken into account in the prices of the FER-2001-46 collection. In cases where, when dismantling (disassembling) concrete, reinforced concrete or metal structures, it becomes necessary to provide scaffolding for
support for dismantled (disassembled) structures during their dismantling (disassembly), directly in local estimates according to the prices of the collection FER-2001-09 " Metal constructions» taken into account additional work for installation and dismantling of supporting scaffolding.

The costs associated with the removal of waste generated as a result of dismantling structures during the reconstruction of buildings and structures should be taken into account in the manner given in paragraph 3.3 of the Directions for Use
federal unit prices for construction and special construction work - MDS 81-36.2004.

When dismantling equipment, the value of the specified coefficient depends on its further use. So, if further use of the equipment is expected after its long-term storage a coefficient of 0.7 is accepted, without the need for storage - 0.6. This provision also applies to cable dismantling and subsequent
installation along a new route (rerouting); equipment is not subject to further use (intended for scrap) with disassembly and cutting into parts - 0.5; - the same, without disassembling and cutting - 0.3.

If the dismantled equipment is not subject to further use, then when disassembling and cutting into parts, a coefficient of 0.5 is accepted, and without disassembling and cutting - 0.3.

The specified coefficients do not apply to the cost material resources taken into account during equipment installation. Material consumption
resources actually used during equipment dismantling are taken into account additionally when drawing up a local estimate for dismantling (in fact, for similar types of work).

Coefficients for the cost of work on dismantling equipment are established based on the condition of its dismantling (disassembly) in an unsecured state, freed from seals in the structure, as well as from welding or other fastening with other structural elements.

Additional costs associated with punching and sealing furrows and nest niches in existing structures, in which the dismantled (disassembled) equipment is embedded, as well as the cutting of embedded parts or elements of metal structures to which it is welded, should be additionally taken into account in local estimates based on design decisions or inspection reports.

If, when dismantling (disassembling) equipment, it becomes necessary to provide scaffolding to support the dismantled equipment during its dismantling (disassembly), additional work on installing and disassembling supporting scaffolding should be taken into account additionally in local estimates.

When determining estimated cost dismantling of equipment by applying reduction factors to the installation cost (without taking into account the cost of material resources), only those types of work that were not included in the work and taken into account in the standard (price) for the installation of this type of equipment can be additionally taken into account. The standards (prices) for the installation of lamps take into account the installation of brackets and the connection of lamps; therefore, when determining the cost of dismantling lamps, dismantling the brackets and disconnecting the lamp from the network are not additionally taken into account.

In cases where the FER or FERr collections do not provide unit prices for the installation (arrangement) of structures that are subject to dismantling (disassembly) according to the project, the costs of dismantling can be included in the estimate documentation according to individual unit prices developed and approved in accordance with the established procedure .

In cases where structures, materials and products obtained as a result of dismantling or demolition of buildings and structures are recognized as suitable for reuse, then local estimates indicate their return value at the price of possible sale (determined by market conditions and limited only by the value of the similar cost of a new one). material or product), minus
these amounts of expenses to bring them into a condition suitable for reuse and delivery to places of storage or sale. The cost of returnable packaging included in the cost of equipment and other material resources is taken into account in a similar manner.

Amount of refunds at the preparation stage project documentation allowed to be determined by expert assessment customer, reflected by him in the design assignment or initial data on
development of estimate documentation.

All returnable materials received at the facility are the property of the customer (facility owner) and are used by him for their intended purpose.

The volume of receipt of returnable materials, products and construction waste generated at sites is determined by design and estimate documentation or based on the results of an inspection of dismantled structures.

Refunds of incoming materials from dismantling temporary water supply pipelines, gas pipelines, etc. should be determined
on the basis of an act in which the condition of the materials from disassembly must be established, the amount of inevitable losses when dismantling the pipeline. The cost of pipes when dismantling a temporary pipeline should be taken at the average selling prices prevailing in the region, minus the costs of bringing them into a suitable condition for reuse and delivery to storage areas. Based on established practice, refund amounts that take into account the cost of materials from dismantling temporary pipelines are about 80% of the cost
materials for their device.

If the local estimate accepts the installation of a sheet piling without taking into account the turnover of piles, and the sheet piling is removed, then the volume of return of sheet piling steel is taken into account in the amount of 85% of the mass of sheet piles to be removed.

The percentage of yield of suitable stone to determine its return value according to the norm and price 03-008-1 of the collection (part) No. 27 “ Car roads» It is approximately recommended to take 60%. The actual yield of suitable stone for further use is determined at the site of work and is documented in the appropriate act.

The possibility of reusing materials from dismantling water supply and sewerage networks is established by an agreement between the customer
and the contractor.

Refunds from the delivery of scrap metal are taken into account by excluding from the scrap metal acceptance price established by the Vtorchermet database the costs of loading and delivering scrap metal from the construction company.
sites to the scrap metal collection point.

The amount of asphalt concrete scrap or crumbs obtained as a result of disassembly asphalt concrete pavement, is determined at the place of work and is documented in the appropriate act. When determining return amounts, you should additionally take into account the costs of loading it, if
it is not taken into account in the price for dismantling and transportation of asphalt concrete scrap to a recovery or asphalt concrete plant.

A similar procedure takes into account the cost of secondary raw materials (firewood, crushed stone, etc.) obtained as a result of dismantling or demolishing buildings.

The return cost of dismantled heating boilers in local estimates should be taken into account conditionally at the rate of at least 30% of the selling price for the types of boilers being dismantled. This requirement is given in paragraph 1.23 of the collection of prices No. 46 “Work during the reconstruction of buildings and structures.”

If it is impossible to use or sell materials from dismantling or associated mining, their cost is not taken into account in the refund amounts.

Refundable amounts are not excluded from the total of the local estimate (estimate), object estimate (estimate) and summary
construction cost estimate.

Refunds from the sale of materials, parts, equipment and production and business equipment received from the dismantling of temporary buildings and structures on the customer’s balance sheet are determined by calculations that take into account the sale of these materials and parts at the current price level (minus the costs of bringing them into a suitable condition and delivery to storage locations).

The agreement (contract) establishes the contractor's responsibility for receiving returnable materials in the volume and range specified in the design documentation, as well as the procedure for their use.

Materials from the dismantling of non-title temporary structures are taken into account on the basis of free-form internal acts approved by the management of the contracting organization.

The costs of cleaning up construction (technological) waste generated during the period of work (hard-to-remove losses and waste, non-returnable containers and household waste), loading and transporting it to a landfill or to a recycling site are included in the costs of organizing work on construction sites, which are included in composition of overhead rates (clauses 11 and 12 of section II of appendix 6 to Methodical instructions on determining the amount of overhead costs in construction - MDS 81-35.2004 and MDS 81-34.2004). Consequently, they are not subject to additional accounting in the estimate documentation.

Letter No. 10-466 of the Gosstroy of Russia dated December 28, 1999 clarifies that “accounting for the costs of disposal of unusable soil and waste transported to a landfill is not provided for by current regulatory documents.” Payment for services provided for placement and processing at sites
specialized organization of construction waste and materials from
disassembly, unsuitable for further use, is taken into account in the estimate documentation in column 7 (other costs).

Volumes of construction waste and other waste construction production, their hazard class is adopted according to the regulations for the management of construction waste, which should be part of the design
documentation.

Any production requires periodic re-equipment. Therefore, when expanding or moving production, it is necessary to dismantle the machines. The company "MosPromTakelag" carries out professional dismantling machine equipment. To place an order, just call or write email or come to the office.

Main stages of machine dismantling:

  • inspection of the work site;
  • disconnecting equipment from fastenings and communications;
  • moving to the location required by the customer;
  • loading onto a vehicle;
  • shipping;
  • unloading from a vehicle;
  • installation of the machine at a new location.

Cost of work

Weight Price for 1 kg
up to 2 tons 1 - 2 rub.
from 2 to 50 tons 2 - 4 rub.
over 50 tons negotiable

* Minimum cost of a team visit is 12,000 rubles

Our company offers reasonable prices. The cost of services is determined separately in each case. It consists of a number of factors:

Features of dismantling work

Dismantling of machines has a number of features. Heavy equipment can sit in one place for years. In this case, the machines are installed on special stands, dug in or otherwise secured to the base. Often you have to disassemble the foundation and the devices themselves. Dismantling the machine may be complicated by the location where it is located or other non-standard conditions. Our specialists with the help special devices will carry out dismantling work quickly and efficiently.

When developing an action plan for the dismantling of machines and equipment, it is important:

  • take into account the ergonomics of the workspace;
  • take into account the area of ​​the workshop and obstacles that prevent the dismantling of machines;
  • think about what cars you might need. For example, dismantling large machines may require the use of special equipment;
  • think over the route for transporting mechanisms;

When dismantling machines, much attention is paid to the process of loading and slinging them. If necessary, it can be developed individual scheme securing the equipment, which will guarantee the integrity of the cargo.

Progress has given humanity the opportunity to process metals, alloys or artificial products. Over the course of several centuries, industry has changed towards more complex technological processes, which required a greater variety of equipment used. Production lines began to be multi-stage complexes that combine the automatic precision of alternating operations with scrupulously maintained specified parameters of the finished product.

But sooner or later, any enterprise (represented by its manager or the person responsible for optimizing production) faces the question of changing its material base.

There may be several reasons, the main ones being the expansion of production and the replacement of obsolete components and assemblies. Expansion primarily involves a change in dislocation. The old production volumes cannot withstand competition, and due to these circumstances, the manufacturing company is changing its previous premises to more spacious ones.

Replacing outdated equipment is also a recognized need. Many technological processes Over time, they cease to meet the required norms and standards, which makes it a matter of purchasing the latest models production mechanisms a matter of the near future.

If with the acquisition of new models of equipment for modern market The situation is very good, then we should pause on the issue of dismantling the machines of the previous generation and take a closer look at this problem. The average modern machine is a complex of components and assemblies with a total weight of 1 to 6 tons. Depending on the type and functional purpose it is made of different alloys, contains electronic components and control components.

Features of dismantling machines of different profiles

On any manufacturing plant There is a position responsible for the technical condition of equipment. Depending on the staffing table, this could be the chief engineer, chief technologist, etc. These people are responsible for all issues related to the uninterrupted operation of the machines.

The beginning of ensuring the durability and reliability of equipment lies in compliance with operating standards in accordance with technical documentation products. Before any dismantling, you must familiarize yourself with it. Even in the case of further use of the machine, these rules must be followed, since different metals are recycled different ways, it has different prices and different technical characteristics.

If it is necessary to move the machine to another location, you cannot do without rigging equipment. Some types of machines (lathes, drilling) require simple mechanisms, since these machines have a small mass (compared to others) and the units can be removed using only physical strength.

When a guillotine or milling machine is to be moved, due to the large mass of its parts, dismantling it is permissible only with the use of lifting equipment. This equipment requires space, so before starting work, calculations are made of the dimensions of the auxiliary equipment involved.

Dismantling of machine tools must take place according to a strictly approved scheme that does not allow even the slightest improvisation.

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’s not enough to move the machine equipment – ​​it also needs to be loaded onto a 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 an oversized load, including a heavy one. 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 into force simultaneously throughout the entire territory of the Russian Federation 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.