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 that must 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 will be exposed to the environment for some time (sometimes quite a long time). 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 responsible persons.

The main task of preparing a machine for transportation, regardless of the final goal, is to preserve the physical and technical properties of 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 high-quality and reliable operation of city utility networks, it is necessary to purchase.

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 industrial equipment was exported to the USSR. 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, the question of the dismantling contractor is not a dilemma for a competent enterprise 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 materials presented in paragraph 3.1 convincingly show that when assessing machinery and equipment
an important role is played by the cost of associated (installation, dismantling, transport,
commissioning, etc.) works that in one way or another participate in the formation of the final
value of the object.

So, to determine the cost for existing use, you need to add
“value in exchange” add the cost of transporting the object to the place of use and
cost of installation work. Thus, in the assessment process there is a need for reliable
determining the cost of transport, installation, and for some types of equipment also
commissioning works. Let's consider the procedure for calculating the cost of these works.

The cost of installation of machinery and equipment. An approximate calculation of this
cost fulfilled in a simple way: a certain percentage of the pre-estimated
full market "value in exchange". The problem is what percentage to choose and
How correct is this choice in terms of installation complexity for this type of machine and
equipment.

Scattered recommendations for determining the cost of installation work can be found in published
Even in pre-reform times, reference publications on the economic justification of investments.
For example, in the reference manual1 the cost

It is recommended to calculate the installation of metal-cutting machines as a percentage of their selling price in
depending on the weight: with a machine weight of up to 1 t - 2%; from 1 to 3 t - 8%; from 3 to 10 tons - 6%; from
10 to 50 t - 5%; over 50 tons - 4%. Another reference1 recommends installation costs and
Choose equipment debugging in the range of 4 - 6% of the price.

In a number of publications, the cost of services for transportation and installation of equipment is recommended
count together. For example, in the guidelines of the ENIMS2 Institute, delivery costs and
the installation was asked to take 10% for metal-cutting machines and 18% for
automatic lines. In the methodological instructions of the ENIKMASH Institute3, the costs of
transportation, installation and commissioning of forging and pressing machines is recommended to be carried out when
weight of a piece of equipment up to 30 tons in the amount of 15%, with a weight over 30 tons - 18% of the wholesale
prices.

It is interesting to note that those operating in our country in the 1970-80s. price tags and construction
standards for installation of equipment established the cost of this service according to standards depending
only on the group of equipment and its weight, i.e. without linking the cost of installation to the cost
(price) of the equipment itself.

Among more recent information on this issue, one can note the average statistical
information from the company "Co-in-west" on the costs of installation work as a percentage of the selling price
manufacturer for certain groups of equipment delivered to construction sites
enterprises of different industries (Table 3.1).

Calculation of the cost of equipment installation work as a percentage of their sales value
quite simple and therefore widely used among appraisers. However, such
the calculations are very approximate and can introduce significant errors into the assessment results, especially
for equipment that requires complex and expensive installation. In this regard
consider methods for calculating the cost of installation

Table 3.1 Equipment installation costs as a percentage of the selling price
manufacturer

Source: Price indices in construction: Information and analytical bulletin of the company. - M.:
"Co-invest", 2004. - Vol. 48. - pp. 135 - 145.

Works used in the estimate calculation system when drawing up documentation for capital
construction, and find out how useful these methods can be for assessment problems.

Such methods are based on a costly, or more accurately, regulatory-cost approach, when the final
estimated cost of receiving -

This is achieved by summing up the normatively assessed costs and adding to them the so-called estimated
arrived.

General formula for calculating total estimated cost equipment installation work looks like
in the following way:

Smoi = PZ + HP + SP + VAT,

Where PZ is the sum of direct costs for installation of equipment, including costs for consumables
installation materials, wages of installation workers and operating costs of machines,
used during installation; HP - overhead costs, including management costs,
organization and economic maintenance of construction production; SP - estimated profit
construction and installation organization; VAT - value added tax.

The cost approach is implemented in the two most common practical methods:
resource and base-index. The resource method of determining cost is calculation
resources (cost elements) necessary to perform construction and installation work by
drawing up local estimate to their specific complex. All costs are calculated from
application of established standards for resource consumption and those in force at the time of drawing up the estimate
prices, tariffs and tariff rates.

The basis-index method involves a combination of the resource method with a system of established
price indices for consumed material, labor, energy, hardware and others
resources. Indices represent ratios of prices, tariffs and rates for consumable resources
at the time of assessment to prices, tariffs and rates of the same resources at the base point in time
(for example, as of 01/01/2000 or as of 01/01/2001). In this case
state (federal and territorial) construction authorities establish
Estimated base prices (rates) at the base point in time and thereafter are published periodically
indices for current moments.

Organizational and regulatory aspects of the development and application of the mentioned costing methods
calculations are set out in the documents:

Guidelines on the procedure for developing state elemental estimate standards (GESN)
for construction, mon -

Tage, special construction and commissioning works(MDS 81-19.2000);

Collections of state elemental estimate standards for installation of equipment (GESNm-2001) and
commissioning works (GESNp-2001);

General provisions for the application of resource estimate standards for the installation of equipment (letter
Ministry of Construction of Russia dated May 23, 1995 No. VB-12-178);

Methodology for determining cost construction products on the territory of the Russian Federation
(MDS 81-35.2004);

Federal unit prices for equipment installation (FERm 2001), approved
Resolution of the State Construction Committee of Russia 08.08.2001 No. 94!.

A set of equipment installation works for which estimate standards and
prices include the following operations: acceptance of equipment for installation; moving
equipment horizontally and vertically with loading and unloading; unpacking it; cleaning
equipment from preservative lubricants and coatings; technical inspection equipment; his
enlarged assembly, if it is delivered in separate blocks; acceptance and inspection of foundations
and other bases for equipment, marking the installation site; installation of equipment with
alignment and fastening to the foundation or other foundation; installation of ballast
equipment, metal structures, pipelines, fittings and other auxiliary
systems; welding work, if necessary; filling with lubricants and other
materials of equipment devices; installation quality check, including individual
equipment testing.

In appraisal practice, it is pointless to try to reproduce the entire procedure of estimate calculations
according to the rules established in capital construction. The appraiser will hardly be able to
present the technology of installation work in relation to each object of assessment and does not have
detailed information on the prevailing cost standards in construction and installation organizations
separate resources.

At the same time, the regulatory framework developed in the construction sector, after some adaptation
can be used for evaluation. Of primary interest are government
elemental building codes (GESN), expressed in natural (non-monetary) units,
which, naturally, are not subject to serious changes over time.

The core of the total cost estimate model is direct costs. What
concerns indirect (overhead) costs and estimated profit, they are added using
corresponding coefficients, the recommended values ​​of which can be found in the methodological
documents

State elemental estimate standards for installation of equipment (GESNm-2001) are presented in
in the form of collections on individual types of equipment. To date, 12 have been developed
collections of these standards in relation to metalworking, woodworking,
hoisting and transport, weighing, thermal power, compressor, electrical
equipment, as well as communication equipment, instruments and automation equipment,
computer technology, gas purification equipment, enterprises utilities
and equipment general purpose. A total of 38 collections will be released.

In the GESN collections, equipment is divided into homogeneous groups and for each
norms: labor costs of assembly workers, man-hours; labor costs of drivers, man-hours; time
operation of machines and mechanisms, machine hours; consumption of metal pads, kg. Specified norms
are given in tabular form as a function of the mass of a unit of mounted equipment.
Moreover, the mass of equipment is taken “net”. Thus, from the collections of GESN one can glean
complete information on the labor and machine intensity of work on installing various equipment
appointments.

In order to simplify and enlarge calculations, it is proposed to include in the structure of direct costs
the following changes:

1) it is advisable to count the basic wages of workers on everyone participating in
installation of working personnel, i.e. based on the total labor intensity of the work, including labor costs
both installers and drivers;

2) from operating costs construction machines and vehicles makes sense
highlight the most significant part of them: either the costs of diesel fuel and gasoline, if mon -

The installation is carried out mainly using a truck crane, or electricity costs, if installation
performed using an electric overhead crane;

3) materials consumed during the installation of many types of equipment are metal
linings, the costs of which are small, therefore, without losing much in accuracy, they can not be
take into account.

Under these assumptions, we obtain a formula for an aggregated calculation of the total estimated cost of work
(excluding VAT) for equipment installation:

Smo„ - Ztop x Kex + Zzp x (1 + Nnr/100 + Nsp/100), (3.2) or Smon = Zel x Kex + Zzp x (1 +
N|f/100 + Nsp/100), (3.2a)

Where Ztop is the cost of diesel fuel and gasoline consumed by machines during installation; Zel -
costs of electricity consumed by an overhead electric crane during installation;

Kex is a coefficient that takes into account the operating costs of machines (depreciation, repairs,
maintenance, delivery to the place of work, etc.), equal to approximately 1.4;

Salary - wages of workers involved in the installation of equipment (installers and machinists);

Nnr - the rate of overhead costs for equipment installation work in relation to wages
workers' wages, as a percentage;

Nsp - the rate of estimated profit in relation to workers' wages, as a percentage.

Fuel costs Consumable by machines (truck crane, etc.) during installation
equipment are determined by the formula

Ztop - (M x SCH+ 0.01 x Npr x 1pr) x Ctop, (3.3)

Nhour - average hourly fuel consumption when performing installation work, l/h, for truck cranes
with a load capacity of 10 to 16 tons is equal to 6 - 12 l/h, with a load capacity of 25 - 40 tons is equal to 18 - 23
l/h;

Npr - average fuel consumption when driving a truck crane to a work site and back for a run of 100 km,
l, for truck cranes with a lifting capacity from 10 to 16 tons is 40 - 93 l, with a lifting capacity of 25 - 40
t is equal to 120-140 l; Lnp- average mileage of the truck crane to the work site and back, km;

Ctop - average fuel price per 1 liter at the time of assessment, rub.

Electricity costs Consumable when installing equipment using a bridge
electric crane, calculated

In the case when installation is carried out in a production room where there is a pavement
electric crane of the required lifting capacity and are determined by the formula

Where M is the machine intensity of installation work, machine-hours;

W - Electric motor power of an electric overhead crane, kW, per
on cranes with a lifting capacity of 10 tons, electric motors can have a power of 17.2; 32.2; 54.2 kW; Tsel
- electricity tariff at the time of assessment, rub./kWh.

The machine intensity of installation work can be found in the GESN collections, but when estimating it will take
a lot of time. This problem can be solved quickly and quite correctly if the information from
pre-process collections and obtain convenient for calculations
correlation-regression models establishing the dependence of machine intensity of work on mass
pieces of equipment. As an example in table. 3.2 presented
correlation and regression models we obtained as a result data processing,
given in the collection GESNm-2001*No. 1 “Metalworking equipment”.

Table 3.2 Correlation and regression models for calculating labor intensity in
man-hours and machine-hours of work on installation of metalworking
equipment

Continuation

Continuation

Designation: T-total labor intensity of installation work, man-hours; M - machine capacity of assembly
works, machine-hours; G- mass of a unit of mounted equipment, i.e.

Average hourly fuel consumption (gasoline and diesel fuel) is taken according to reported or
planned information from construction and installation organizations performing installation work
equipment.

Data on prices for gasoline and diesel fuel per 1 liter can be taken from monthly
published statistical information or directly from the market. Average fuel price
calculated as the arithmetic average between the prices of gasoline and diesel
fuel.

Workers' wages, Those employed in the installation of equipment are determined by the formula

Where T is the total labor intensity of installation work, man-hours; Zhour - the average hourly rate of a worker in
construction and installation organizations performing installation work, as of the time of assessment; Where - coefficient
increase in price, taking into account the difficult conditions for performing installation work.

Let us explain the procedure for determining the indicators included in formula (3.5). Total labor intensity
installation work can be taken from the collections GESNm-2001, but it is more convenient to determine it using
correlation-regression models in the same way as was done above for
machine capacity. In table 3.2 shows the models of total labor intensity we developed for
metalworking equipment.

The average hourly rate of a worker involved in the installation of equipment is calculated as follows:
way:

Where ZMSS is the average monthly wage of a worker in construction and installation organizations,
performing equipment installation work, as of the time of assessment; /mss -
average monthly number of working hours that a worker can work at 40 hours
working week.

Information on average monthly wages is best obtained directly from
construction and installation organizations performing equipment installation work in
relevant region.

Workers' wages must include all additional payments and payments specified in the Instructions
Goskomstat of Russia dated November 24, 2000 No. 116.

Average monthly number of working hours that a worker can work at 40 hours
working week varies slightly from year to year. The calculation is performed in accordance with
clarifications set out by the former Ministry of Labor of the Russian Federation (resolution No. 56 dated December 30, 1999).

First, the total number of days off, including the number of Saturdays, is determined from the calendar
and Sundays, the number of holidays, non-working days that do not coincide with Saturdays and
Sundays, and the number of additional days off

Days when holidays and non-working days coincide with Saturdays or Sundays. From the general
number of days in a year, subtract the total number of days off and get the number of working days
days. The number of working hours per year is obtained by multiplying the number of working days by 8
minus hours reduced on holidays.

For example, in 2004 there are only 114 days off, the number of working days is 366 -114 = 252
(leap year), pre-holiday days 4, number of working hours per year 252 x 8-4 = =
2012, average monthly number of working hours 2012: 12 = = 167.6.

The cost increase factor, taking into account the difficult conditions for performing installation work,
is selected as follows:

At existing enterprises in the area of ​​active production in work shops and buildings from
1.1 to 1.2;

The same at enterprises of the metallurgical, chemical and petrochemical industries from 1.1
up to 1.25;

The same in enterprises with hazardous working conditions 1.15.

Overhead rate Hnr according to the “Methodological guidelines for determining
the amount of overhead costs in construction" MDS 81-4.99, approved by resolution
Gosstroy of Russia dated December 17, 1999 No. 76, for equipment installation work is taken equal to
90% of wages workers.

Estimated profit rate Nsp in accordance with clause 2.2 of MDS 81-25.2001 for construction and installation
work is taken equal to 65% of workers' wages.

Let's look at an example. It is necessary to determine the cost of installing a screw-cutting lathe
model 16K40 with a net weight of 7.1 tons on the existing production area.

We calculate the machine intensity and labor intensity of installation work using the formulas given in table.
3.2: M = 0.384 x 7.1 + + 1.92 = 4.65 machine hours; T = 2.658 x 7.1 L 9,19 = 28,06
person-hour

Costs of fuel consumed by a truck crane with a lifting capacity of 16 tons during installation of the machine,
calculated based on an average hourly consumption of 12 l/h, a mileage to the work site and back of 30 km,
average consumption of 93 liters per 100 km at a price of 15 rubles/l: Ztop = = (4.65 x 12 + 0.01 x 30 x
93) x 15 = 1255.5 rub.

The average hourly rate of a worker involved in the installation of equipment is calculated based on
average monthly earnings -

No worker's pay is 14,000 rubles. (according to one of the construction and installation organizations in
Moscow) and the average monthly number of working hours is 167.6 hours: 3 hours = 14000/167.6 = 83.5
RUR/hour

The wages of workers involved in the installation of equipment are determined taking into account the coefficient
increase in price 1.2: Salary T 28.06 x 83.5 x 1.2 = 2811.6 rubles.

Cost of work (excluding VAT) for the installation of a screw-cutting lathe in an existing production facility:
Smon = 1255.5 x 1.4 + + 2811.6 x (1 4- 90/100 + 65/100) = 8927.3 rub. The cost of this work
(with VAT): 8927.3 x 1.18 = 10,534 rubles.

The price (including VAT) of a new screw-cutting lathe as of the valuation date is RUB 1,030,000.
Therefore, the cost of installation in relation to the price will be (10,534/1,030,000) x 100 =
1,02%.

The cost of dismantling machinery and equipment. Above in paragraph 3.1 it was
it is shown that to determine the market value of an object in a state of readiness for sale
(“value in exchange”) or for disposal, based on the previously calculated value
the same object in a state of readiness for operation, it is necessary to determine the cost
dismantling work.

The cost of dismantling work can most easily be calculated based on the cost of installation
work using the recommendation given in building codes and rules SNIP 4.06-91:

Where SDSm is the cost of dismantling the object of assessment;

Kdsm is a coefficient that takes into account the reduction in costs during dismantling compared to the costs of
installation.

The coefficient Kdem is selected as follows:

A) if the dismantled equipment is intended for
further use, with the laying of its components and some
parts in boxes, lubricated with an anti-corrosion layer and composition
according to packaging specifications, then Kdem = 0.5;

B) if the dismantled equipment is intended for
further use without its preservation and packaging, then
Kdem = 0.4;

B) if the dismantled equipment is sent for scrap, i.e.
is being prepared for disposal, then Kdem = 0.3.

Let's look at our example. It is necessary to determine the cost of dismantling and preparation for
subsequent sale of a screw-cutting lathe model 16K40. The cost was calculated above
installation (including VAT) of this machine - 10,534 rubles. Taking into account the peculiarities of dismantling work
for subsequent preparation of the object for sale, select Kdem = 0.5. Cost of dismantling
work (including VAT) will be Cdem = 10,534 x 0.5 = 5,267 rubles.

M methodical organizational and technological
documentation in construction

JSC "TSNIIOMTP"

STANDARD WORK ORGANIZATION PROJECT
FOR DISMANTLING (DEMOLITION) OF A BUILDING (STRUCTURE)

MDS 12-64.2013

Moscow 2013

This standard work organization project contains provisions, instructions and measures necessary to obtain permission to carry out work on dismantling (demolition) of buildings and structures.

The work organization project is standard and can be applied either directly or adjusted taking into account the object, local conditions, with changes and additions made to it.

The project was developed in pursuance of the Decree of the Government of the Russian Federation of February 16, 2008 No. 87, taking into account the recommendations of the MDS 12-46.2008.

The project is intended for design and construction organizations developing work organization projects, as well as for organizations performing dismantling (demolition) of buildings and structures.

The project is approved in the manner established in this organization.

The project was compiled by the staff of TsNIIOMTP (principal executor, Ph.D. Korytov Yu.A.) .

1. INTRODUCTION

A building or structure (hereinafter referred to as the object) with an expired service life due to wear and tear and disrepair is subject to liquidation. The object is also liquidated to prepare the land plot it occupies for new construction or other purposes.

Liquidation is carried out by dismantling (demolition) of the object. In terms of complexity, dismantling (demolition) objects can be simple, for example, such as a complex of one-story garages or capital construction projects (residential, civil, industrial). Demolition work is carried out by destruction, and dismantling work is carried out mainly by disassembling the object, followed by the removal of waste (building structures, parts, garbage).

The work organization project (WOP) is the main organizational document for the dismantling (demolition) of buildings and structures. The ERP contains requirements and measures to ensure the safety of workers, the public and environment, establishes the method of dismantling (demolition), the general sequence and order of work.

The ERP also contains measures for the most efficient organization of work, using modern technology and information. The ERP includes the most advanced methods and methods of work, using high-performance machines, helping to reduce the time and cost of work.

The POR confirms the organization’s readiness to carry out work and serves as the basis for obtaining permission to carry out work. The composition, content and design of the POR for a capital construction project comply with the requirements of Decree of the Government of the Russian Federation dated February 16, 2008 No. 87 “On the composition of sections of project documentation and requirements for their content.”

For a capital construction project, on the basis and in development of the ERP, a work execution plan (WPP) is developed, which defines technological processes and operations, resources and safety measures. For a complex capital construction project, on the basis of PPR, technological maps can be developed for the implementation of a separate technological process (operation).

The source materials (data) for compiling the ERP are:

Customer's assignment; a brief description of the object being demolished (dismantled), design of the building (structure) (if preserved), structural diagram;

List of dismantled technological equipment of the industrial building, dimensions and masses, conditions of dismantling and transportation;

Plan of the site allocated for the work;

A plan of the area where the work site is located, indicating the location of the waste disposal point and landfill;

District transport infrastructure plan;

Urban development plan with the location of underground utilities, power lines and communications;

Modern solutions for the organization, use of technologies and means of mechanization of demolition (dismantling) work;

Information on the possibility of providing work with residential and service premises; data on the availability of mechanization and technological equipment to perform the work;

Requirements for labor safety and environmental protection;

Occupational safety in construction. Part 1. General requirements

Occupational safety in construction. Part 2. Construction production

SSBT. Fire safety. General requirements

SSBT. Electrical safety. General requirements and nomenclature of types of protection

SSBT. Signal colors and danger signs

SSBT. Construction. Lighting standards for construction sites

SSBT. Construction machines. General safety requirements for operation

SSBT. Construction. Inventory protective fences. General technical conditions

SSBT. Construction. Safety belts. General technical conditions

Interindustry rules on labor protection when working at height

Interindustry rules for labor protection during electric and gas welding work

Construction organization project, demolition (dismantling) work organization project, work execution project. Development and design

Mounting equipment for temporary fastening of prefabricated elements of erected and dismantled buildings

3. EXPLANATORY NOTE

3.1. Description of the building (structure) to be dismantled (demolished)

Picture 1- Danger zones when dismantling an object

3.5. Assessment of the probability of damage during demolition (dismantling) of engineering infrastructure

To assess the likelihood of infrastructure damage, a plan for the placement of infrastructure facilities on the site, including existing utility networks, is drawn up and used. A description of the networks, their technical characteristics, and installation depth are provided. The probability of damage is assessed depending on the adopted method of dismantling (demolition) of the object. The distances from infrastructure facilities to the collapse zone and the danger zone are determined. With the explosive demolition method, the probability of damage from fragments, from a shock wave, and from seismic impact is assessed. At mechanical methods demolition using an excavator (crane), the probability of damage from impact by the working part or boom of the machine is also assessed.

The existing engineering infrastructure is located outside the area of ​​dismantling (demolition) of the facility, so the likelihood of its damage is excluded.

3.6. Justification of protection methods and protective devices of engineering support networks

The justification of protection methods is carried out taking into account the calculated loads on infrastructure facilities, including existing underground networks, from an explosion, from mechanical soil pressure, for example, from the operation of an excavator (crane).

Protection of underground networks can be ensured by temporary relocation or disconnection, marking and fencing them on the site with the installation of appropriate warning and danger signs, and the construction of protective decks and ceilings.

The scattering of fragments during the explosive method is prevented by covering the structure (destructible layer) with double wooden shields. The section provides information about the availability of agreement on accepted protection methods with network owners. Copies of agreement letters are placed in the appendix to the work organization project.

Below is the content of this section for this ERP.

Damage to infrastructure - underground utilities for water supply, heat supply, gas supply, etc. may take place at the intersection of these communications with the transport routes of construction vehicles. In order to eliminate this possibility, in places where communications intersect with transport routes of construction vehicles, it is necessary to lay floorings that reduce the specific load from construction vehicles.

3.7. Solutions for safe methods of dismantling (demolition) work

They bring you to the POR general solutions By safe methods works Private, more detailed decisions (requirements and measures) for maintaining individual species works are provided for in work projects (technological maps). Indicate the methods, order of signaling and preventive measures: sound and light signals, loud warning, temporary fences and danger signs, barrier posts, etc.

Before starting particularly dangerous demolition work, workers must be issued a permit defining safe working conditions, indicating hazardous areas and safety measures. Establishing the degree of danger is usually assigned to the chief engineer of the organization. Particularly dangerous work includes, for example, the work of construction machines in cramped conditions, during the demolition of objects in disrepair, near existing industries or residential buildings, with polluted and enclosed spaces, with explosive and fire-hazardous containers that require supply and exhaust ventilation and additional lighting, when demolishing objects below ground level, etc.

During demolition by explosive method follows:

Indicate the main sources of danger (the effect of shock and seismic waves, scattering of fragments, unexploded charges, etc.), the location of warning and security duty posts on the borders of the danger zone;

Provide for the implementation of work according to special work projects and technological maps with mandatory sections on work safety.

During mechanical demolition follows:

Indicate the main sources of danger (spontaneous collapse of overhanging beams and blocks, scattering of fragments, operation of construction machines), the location of warning and security posts on the borders of the danger zone;

Provide for the implementation of work according to work projects and technological maps with sections on safety during the operation of destructive machines, including, for example, using a “destroying excavator” and replaceable working parts mounted on an excavator.

When dismantling an object ensure compliance with the rules for the safe use of a jib (truck-mounted, pneumatic-wheeled or crawler-mounted) or tower crane. When using universal and special hand-held electric and pneumatic machines (hammers, cutting discs, drilling machines, etc.) and thermal means (gas cutters, plasma cutting machines, etc.), comply with the safety requirements set out in the factory instructions.

When tearing off and moving blocks, panels and other building structures using mechanical, hydraulic (wedge) jacks and other devices, indicate appropriate safety measures. To ensure the safety of dismantling work, special technological equipment is selected, for example, according to MDS 12-41.2008 and used: struts with adjustable length complete with clamps and anchors, braces (rods), racks, corner braces, scaffolding means. To prevent workers from falling from height, individual and collective means are used. Universal (used during installation work in construction) and special safety equipment can be justified and applied - inventory fences, which are strengthened in various ways to load-bearing structures or installed on standard inventory reinforced concrete (foundation) blocks.

Below is the content of this section for this ERP.

For the safe dismantling of the facility, organizational and technological solutions, as well as decisions on the safe conduct of work, have been adopted.

The following organizational decisions were made:

- the management of the organization carrying out the dismantling appoints by order the composition of the team, headed by a foreman responsible for the safe conduct of gas-electric cutting, dismantling and loading and unloading operations using load-lifting cranes;

- team members must be instructed and tested on safety precautions when performing this work;

- team members must be provided with special clothing, safety footwear, individual and collective protective equipment. The brigade must be equipped with fire fighting equipment and first aid equipment.

As part of organizational decisions, the following preparatory work must be performed:

The dismantling work site is being arranged according to the attached plan (Figure). In general, the site is set up in the same way as during installation construction work Oh.

Figure 2- Arrangement of the dismantling work site

The site has a temporary (from inventory sections) fencing with entrance gates and signs limiting the speed of vehicles and indicating the direction of movement. At the entrance to the site there is a stand with a transport traffic diagram.

Primary fire extinguishing means and fire-fighting equipment are provided at the work site. The plan shows the crane track with the extreme parking places of the tower crane - St. 1 and Art. 2; the installation locations for containers with dismantling products, bins for collecting small waste, and lighting floodlight towers have been determined; places are provided for preparatory work (for the preparation of mechanization and equipment), for containers for storing tools, dismantling equipment; a foreman's room, rooms for workers' rest and other premises may be provided if they are not located in other places.

The work site is provided with temporary power supply, source compressed air for operation of hand-held machines, dust suppression means. The work site must be cleared of foreign structures, materials and debris.

Technological solutions are as follows:

- dismantling work should be carried out taking into account the assessment of the technical condition of load-bearing reinforced concrete structures contained in the technical inspection report of the facility;

- dismantling of the object should be carried out in the reverse order of its construction, that is, from top to bottom, by floors, by sections, in a “pull-on” manner;

- dismantling of utilities should be carried out before dismantling the enclosing and load-bearing structures.

Execute in the following sequence:

- dismantling of internal engineering networks (heat, water, gas, electricity, sewerage);

- removal of window frames and doors with frames, built-in wardrobes and other wooden elements;

- removal of floor coverings (boards, linoleum, parquet, etc.).

Work should be carried out in risers (sections), starting from top floor. Before dismantling the roof and walls of the building, perform the following work:

- temporary fastening of the disassembled elements of the object using special technological equipment;

- opening of cemented joints and seams using jackhammers with a set of impact nozzles;

- cutting of embedded parts - gas or cutting wheels;

- drilling (punching) in panels and slabs of sling holes with a diameter of 40 - 50 mm with hand drills, 40 - 60 mm with hammer drills, 85 - 160 mm - drilling machine. Roof dismantling consists of dismantling the roof covering, slabs (flooring), frieze panels and floor slabs.

Roofing covering (soft rolls, metal sheets) should be cut into strips 1000´ 500 (slabs 1000 ´ 1000 mm), convenient for carrying and storing. Concrete joints, seams, and metal connections of roofing slabs (flooring) must be freed from mortar. Slinging of roofing slabs is carried out using a four-leg sling (4SK) and four anchors installed in specially drilled (punched) holes. Then use a crane to loosely tighten the slings and cut the metal connections. Tear off the roofing slab with a hydrocline (metal wedges), lift it a few centimeters with a crane lowest speed to make sure it is not pinched. Before lifting, move the roofing slab to a height of 200 - 300 mm to ensure the reliability of the sling.

In the same way, dismantle frieze panels, cornice blocks and floor slabs.

Dismantling the enclosing and load-bearing structures of a building consists of dismantling internal and external wall panels, slabs and blocks. External and internal wall panels must be secured before dismantling. To do this, holes are drilled in the panels at a height of 1.8 - 2.0 m from the floor level; Anchors are inserted into the holes.

Opposite these holes, holes are drilled in the floor slabs (in the floor), anchors are inserted and connected to each other, securing each panel.

Then the gypsum concrete partitions and walls of sanitary cabins are dismantled. Before dismantling the outer wall panels, balconies are supported with telescopic racks from the lower floor. Dismantling of external and internal wall panels and blocks is carried out in the manner described above. Slinging of a flight of stairs is carried out using a fork.

Before removing the floor slabs (flooring) above the technical underground, it is necessary to dig up the soil, for example, with an excavator (with an offset digging axis) along the outer perimeter of the building to the depth of the foundation. After removing the floor slabs (flooring), destroy them with jackhammers concrete preparation, free the foundation from the ground from the inside. Then dismantle, using the techniques described above, the basement panels (wall blocks) of the underground and foundation blocks.

Safety solutions for conducting work are as follows.

During dismantling work, it is necessary to ensure compliance with the requirements of the following regulatory documents: .

When dismantling the facility, the possible impact of the following hazardous factors should be taken into account (according to SNiP 12.04-2002):

- spontaneous collapse of the structure;

- location of workplaces near elevation differences;

- falling objects (waste, tools) from a height.

In addition to these, the following potentially dangerous factors should also be taken into account:

- moving parts of hand-held machines;

- sharp edges and corners of concrete, protruding pins, broken steel sheets and reinforcement;

- increased content of dust in the air of the working area and noise during the destruction of structures.

When destroying reinforced concrete structures and when removing waste, water dust suppression measures should be used. Workers must work in protective helmets and safety glasses (shields), with respirators to protect the respiratory system from dust.

Work should be carried out, as a rule, during daylight hours. Workplaces and approaches to them must be illuminated in accordance with the requirements of GOST 12.1.046-85. The illumination of the workplace, measured with a Yu-16 luxmeter, must be at least 50 lux. The dust content of the air in the non-working area, measured by an IZV-5 type device, must comply with sanitary standards and be no more than 0.3 mg/m3.

When using a tower (jib) crane, the requirements and rules adopted for the safe operation of load-lifting cranes must be met.

Work performed by cranes is carried out under the supervision of a person responsible for the safe performance of work by cranes. The interaction of the crane operator, slinger, signalmen and foreman must be ensured by radio communication. The dismantled parts must be moved using safety devices (guy ropes) 6 m long and 12 mm in diameter, which prevent rotation of the load.

3.8. Measures to ensure public safety

This section generally includes:

Names, brief description and characteristics of residential buildings and courtyards, playgrounds, schools, nurseries, squares, pedestrian roads, sidewalks, etc., the location of which falls in the danger zone or is in close proximity to the hazardous work zone;

Indication of sources of danger (collapse of building structures, shock waves, scattering of fragments, release of gases and dust, etc.) and assessment of the likelihood of their impact on the population;

Implementation of activities under sections of this ERP related to ensuring public safety;

Description of methods of notifying the population (local radio and television, visiting apartments and courtyards, posting advertisements, loud-speaking media, etc.);

Description and location of warning and security duty posts on the borders of the danger zone.

If necessary, this section justifies the evacuation of the population as a last resort safety measure. In this case, an evacuation plan is drawn up, which indicates evacuation objects, temporary relocation points, timing and order, responsible persons - organizers, etc. Below is the content of this section for this ERP.

Residential buildings are located at a distance of at least 30 m from the dismantled object. Dismantling is carried out with the above organizational, technological and safety measures. In this regard, it is not necessary to design and implement any additional measures to ensure public safety.

3.9. Solutions for waste removal and disposal

When demolishing an object, indicate; descriptions of waste (large, oversized - more than 4 m high and more than 2.25 m wide, small block, dusty, construction waste, etc.), directions (routes) to waste disposal sites and methods of their transportation (type of transport, in the open form or in containers, etc.).

When dismantling a facility, decisions are made on the nomenclature and methods of processing dismantled building structures: reinforced concrete blocks, panels, slabs, etc. and their removal to processing plants, as well as the disposal of disassembled materials (wood, metal, earthenware, glass, bitumen, etc.). Reinforced concrete building structures (panels, slabs) that meet technical specifications are used in construction (access roads, sites, warehouses, etc.).

Metal structures and parts are processed (cut, pressed, etc.) to be sold as scrap metal for remelting. Waste insulation, glass and ceramics are processed into raw materials (filler) for production building materials and products (wall slabs, blocks, etc.).

Below is the content of this section for this ERP.

This POR provides for the disposal of waste (structures and materials). Decisions on disposal are made subject to the compliance of structures and materials with the technical conditions given in the table.

Table

Waste that is not subject to disposal is to be transported, in accordance with an agreement with the local environmental protection and natural resource management authority, to a landfill.

3.10. Measures for reclamation and landscaping of land

The section on land reclamation measures includes a list of construction works and operations that negatively impact land plot(fertile soil layer, trees and shrubs, water) and a description of measures for site reclamation. These measures include:

Prevention of contamination of the soil layer with oils and fuels during the operation of construction machines;

Determination, in accordance with current standards, of the thickness and volume of the cut fertile soil layer, methods and places of its temporary storage (outside or on the work site) for the purpose of further use during land reclamation;

Methods of protecting trees and shrubs that are not subject to cutting or replanting from damage during the operation of construction machines.

If there are water bodies (ponds, lakes, etc.) and sources (streams, springs, etc.) located on the land plot, indicate methods for their protection and restoration (if necessary).

The contents of this section for this ERP are as follows.

Vegetable soil is removed from the work area, piled in a designated place and stored until the dismantling work is completed (see figure). After dismantling and construction work on the site of the dismantled children's building sports ground(see section) will be executed necessary work for reclamation and improvement of the land plot: waste and contaminated soil was removed, new soil was brought in, suitable plant soil, removed and collected during the preparatory work for dismantling, was used for its intended purpose of this object, existing ones were restored and new shrubs and trees were planted.

3.11. Information about communications, structures and structures remaining after demolition (dismantling) in the ground and in water bodies, permission to preserve them

The section must contain a list of communications, structures and structures remaining in the ground and in water bodies after demolition (dismantling), a diagram (plan) and data on the depth of location of these objects, a description and main characteristics of the objects.

The section provides the motivation (justification) for decisions to preserve these objects, indicates which objects from this list require, according to the legislation of the Russian Federation, permission from state supervisory authorities for conservation in land and water bodies, and provides information about the availability of such permissions. Copies of permits are placed in the appendix to the ERP.

After the dismantling of the facility under this PRP, no communications, structures, structures or their parts remain on the territory of the former building, in the ground or in water bodies, so “permission to preserve them” is not required.

3.12. Information on the approval of technical solutions for demolition (dismantling) by explosion, burning or other potentially dangerous method

The section should provide a description of the potentially dangerous method (explosion, burning or other) in terms of coordination with the relevant authorities, including government supervisory authorities. The section provides information about the availability of agreement on this method with the relevant authorities. Copies of agreement letters are placed in the appendix to the ERP.

The section provides a list of additional safety measures specific to this demolition method. In this list, during demolition by explosion, they indicate, for example, the use of charges of lower power, methods for identifying and eliminating unexploded charges, special shelters and protective devices, dust and gas suppression agents and others. The list for demolition by burning includes additional fire-fighting means, flame control methods, heat-resistant screens, etc.

Demolition (dismantling) of an object by explosion, burning or other potentially dangerous method is not provided for in this POR, therefore the approval of the mentioned technical solutions not required.

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), may 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 initial characteristics of the OS (partitions) as a result of the installation of additional equipment (sections, etc.), we 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 on 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 preventative repairs of 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 deals with taxation issues, but we believe that the regulations cited there 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 the dismantling (installation) of OS (partitions) documents confirming that the work carried out led to a change in operational characteristics, improvement, improvement, renewal of this object, then the change in the initial cost of this object should be reflected in the accounting OS.

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. Paragraph 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 the prescribed manner, do not entail legal consequences as they have not entered into force and cannot serve as a basis for regulating the relevant legal relations, the application of sanctions to citizens, officials and organizations for failure to comply with the instructions contained therein, and paragraph 12 provides that regulatory legal acts of federal executive authorities come 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.