the main / Hyundai / Should the car be refueled for storage. Car storage

Should the car be refueled for storage. Car storage

All machines that are not planned to be used for more than three months are subject to storage.

Engines of type B-2, both installed on machines and stored in warehouses, are subject to conservation when the machines are out of use or during storage of one month or more.

New cars, as well as cars that arrived from major or medium repairs, are put into long-term storage after running in.

Vehicles with installed weapons, special equipment, mobile repair and maintenance vehicles (workshops) are stored after running in the chassis.

The power reserve until the overhaul (average) repair of the machines to be stored must be at least the established norm.

preparation of storage areas and maintaining conditions in them that reduce the influence of the environment and ensure the safety of machines;

the correct distribution and arrangement of machines in storage places;

high quality preparation of machines for storage;

timely quality care, maintenance, inspection and testing of machines during storage;

timely re-preservation of machines, refreshing (replacement) of fuel, lubricants and other operating materials, as well as replacement of parts with a limited service life;

refueling of machine units with all seasonal workers - conservation materials (fuel, oils, greases, liquids);

carrying out scheduled maintenance (RTO) in a timely manner;

systematic control of the organization of storage of machines.

Machines for storage are kept in specially equipped storage areas, which are heated and unheated storage facilities, sheds and open areas.

Long-term storage vehicles and combat vehicles must be kept in storage facilities. In exceptional cases, the specified equipment is allowed to be kept under a canopy or in an open area. The rest of the cars can be kept both in storage facilities and under a canopy or in an open area.

When placing machines in storage facilities or under a canopy, the distance between the side walls of the machines, as well as between the sides of the machines and the walls must be at least 0.8 m for wheeled vehicles and 1 m for tracked vehicles, between the rear walls of the vehicles and a wall or fence - at least 1 m.

In case of multi-row placement in the storage facilities of the second and subsequent rows, towing cables must be coupled with the vehicles in front.

At the places of storage, cars are placed in the order of numbers of divisions and calculation along with standard trailers.

In the cab of each car, a long-term storage card is attached to the glass of the left door.

Routine work

Preparation for storage includes work on the maintenance of machines in the conservation of systems, components and assemblies to ensure, under the specified conditions, a good working condition during the upcoming storage period. Maintenance and preservation represent a single technological process.

Maintenance when preparing machines for storage begins with a thorough cleaning - washing operations, during which water, dust and dirt are not allowed to enter the internal cavities of the engine, transmission units, fuel and oil tanks, electrical equipment, the cab, door cavities cabins, etc. The outer surfaces of the units are wiped dry; moisture is removed from hard-to-reach places with compressed air.

Mothballing consists in protecting the surfaces of engines and structural materials from corrosion, aging and biological damage during storage and transportation and is based on the use of temporary protection means, as well as the restoration of permanent protection means (chemical, paint and varnish coatings applied to the surface of parts during manufacture).

When preserving automotive equipment, the following means and methods of protection are used:

application of protective films to workers - conservation materials and conservation lubricants;

application of inhibited polymer coatings;

static implementation of air in sealed volumes;

combined methods - the use of combinations of the above means and methods on one product.

Preservation works should be carried out in warm, dry, calm weather in conditions excluding moisture and dust ingress to the units. If necessary, it is allowed to carry out conservation in storage facilities and under sheds during the cold season at a relative humidity of no more than 80%. At an air temperature of at least 5 ° C, the preparation of machines for storage should be organized so that the main work on the application of protective coatings is carried out in heated rooms, and the movement of cars prepared for storage to parking places is carried out in tow.

Storage and preservation of machines

Storage of SDPTM during the non-working period is carried out in accordance with GOST 25646-83 and GOST 7751-85. The machine is preliminarily cleaned, washed, maintenance is carried out, the fuel system is filled with fuel, water is drained from the cooling system, individual parts and assembly units are preserved.
There are short-term storage (the duration of the non-working period is from 10 days to two months) and long-term storage (storage duration is more than two months).

For short-term storage, machines are put immediately after the termination of their use with a subsequent check of the technical condition at least once a month. In this case, the machine is stored in a complete set, without removing individual assembly units and parts. Storage can be carried out on site.

For a long time, machines are stored only at the bases of mechanization departments and are put into storage no later than 10 days from the end of work, followed by a check of its operability once a quarter. This type of storage provides for additional measures: all damaged metal areas and wooden parts are painted; nickel-plated and chrome-plated surfaces are washed with warm water and wiped dry; all unpainted surfaces after preliminary cleaning are coated with anti-corrosion grease; the engine oil is replaced and added (25-35 g) to each cylinder, followed by cranking the crankshaft; the tension of all belt drives is loosened; assembly units of the hydraulic drive are removed, filled with a working fluid and stored in rooms at temperatures above 5 ° C on wooden shelves; wheeled vehicles are installed on trestles, reducing tire pressure and unloading the suspension, and tracked vehicles - on boards; valuable devices, tools, part of rubber products and electrical equipment are removed from the machine and stored separately; parts made of rubber and textiles are checked and transferred once a quarter.

It is allowed to store industrial rubber goods in rooms with temperatures up to -25 ° С, but it is necessary to exclude the possibility of their deformation and before installation after storage it is necessary to stand for at least 24 hours at a temperature of 15-25 ° С.

The rechargeable batteries are removed from the car and stored at negative temperatures down to -30 ° C fully charged with the electrolyte density adjusted to the norm for a particular climatic region. When storing batteries in rooms with a positive temperature, they must be recharged.

It is not allowed to store machines and their assembly units in rooms containing (emitting) dust, impurities of aggressive vapors and (or) gases.

The relative humidity of the air during conservation should not exceed 70%, and the temperature should not be lower than 15 ° C. Before applying protective grease (ЗТ 5/5 - 5), it is heated to 80-90 ° С.

Preservation and re-preservation of machines is carried out in accordance with the operational documentation and GOST 9.014-78, and the acceptance of machines put for storage and the issuance of those removed from storage is formalized by acts in accordance with GOST 7751-85.

The records of machines in storage are kept in a special journal, where their names, brand, inventory number, completeness, date of staging and removal from storage are indicated. Information about storage, preservation and re-preservation is also entered into the form (passport) of the machine.
9.6. Features of the operation of machines at low temperatures

Operation of machines at low temperatures reduces their performance by 1.5 times. At negative temperatures, the conditions for mixture formation, combustion of the mixture, the starting reliability of the engine and the well-being of the drivers worsen, the moment of resistance to the rotation of all parts increases, and the number of machine failures increases.

An increase in fuel viscosity by 5-10 times with a decrease in temperature from 20 to -20 ° С leads to a decrease in pumpability, degree and homogeneity of atomization. Good atomization, evaporation and mixture formation are achieved when the fuel viscosity is 2-8 mm2 / s. It is practiced to insulate fuel tanks with a coating of this composition: asbestos chips - 35%, dry sawdust - 40, refractory clay - 20, liquid glass - 5%.

Preliminarily, wire reinforcement is applied to the tank and the specified composition is applied with a layer of 15-25 mm. After drying, the tank is wrapped with cloth tape and covered with paint. Fuel pipelines are insulated with coarse-wool tapes and canvas tapes on top, followed by coating with water-oil-resistant paint.

Difficulty starting the engine is due to the difficulty in creating the starting frequency and the low temperature at the end of compression. The minimum starting speed depends on the ambient temperature and the type of engine.

At negative temperatures, the driver's well-being worsens, rapid fatigue is observed, and the reaction to difficult situations slows down. To increase its efficiency, the workplace is insulated and icing of glass is prevented. For normal operation of the driver, the temperature in the cab should be within 14-18 ° С, therefore, in winter period the cabin is sealed, walls and floors are insulated, heaters are installed.

The industry produces autonomous heating units that run on gasoline (015 and OZO) or diesel fuel (OV65 and OV95). Heat from the combustion engine can be used to heat the cab through a lubrication or cooling system. To exclude icing of glasses and to ensure visibility, the glasses are blown with warm air or they are lubricated with a salt-glycerin mixture.

Increase in viscosity lubricants with a decrease in temperature, it leads to losses of up to 50% of power due to an increase in friction forces in the mates. In some cases, the start of movement is impossible without preheating. At negative temperatures it is necessary to use oils with thickening additives.

When operating SDPTM, mixtures can be used transmission oils with diesel fuel, and motor oils - with gasoline. The amount of gasoline required to dilute the oil depends on the ambient temperature and the capacity of the lubrication system.

Before the oil warms up during operation, the parts in the units operate without sufficient lubrication, which increases the likelihood of their failure. Thus, the wear rate of transmission gears at an oil temperature below 5 ° C is an order of magnitude higher than at a temperature of 35 ° C.

The general wear of the engine during the period of starting and warming up to the optimum temperature is equivalent to its operation in a steady state during the shift. Engine operation with a coolant temperature of up to 40 ° C leads to a decrease in power by 6-9% and an increase in fuel consumption by 7-15%.

On hydraulic machines at negative temperatures, the operation of the hydraulic drive deteriorates. An increase in the viscosity of working fluids causes breaks in the continuity of the flow and air leak, which leads to hydraulic shocks in the hydraulic system, wear and tear of its elements.

During the winter period of operation, failures of pneumatic systems are observed due to moisture condensation, which causes the formation of ice plugs in pipelines, jamming of pistons in pneumatic cylinders.

At negative temperatures, the viscosity of the electrolyte increases, which worsens its penetration into the pores of the plates and leads to a sharp drop in the capacity of the battery. This phenomenon is especially negative when starting the engine, when a higher speed is required in winter.

When all rubber products are cooled, their sealing ability is impaired. In winter, tires lose their elasticity and permanent deformation occurs, which leads to cracks and delamination.

TO Category: - Rules for the operation of construction machines

Hello! In this article, we will talk about the conservation of fixed assets.

Today you will learn:

Under what conditions and why is the OS preservation carried out;
What are the stages of its implementation;
What happens to taxes and depreciation during the conservation of fixed assets.

What is OS conservation

Conservation Is a set of measures to temporarily stop the use of one or more of the organization's fixed assets. Mothballing involves the resumption of OS operation after a documented period.

The word itself comes from the Latin conservatio - "preservation", which indicates the ultimate goal of the entire event - to save both the object itself and part of the funds in the company's current accounts, due to cost savings.

The conservation of the object can be compared to the suspended animation of a crocodile, when under unfavorable conditions this animal is buried in the sand and all its vital functions slow down. So the object slows down its life inside the enterprise and - the main characteristic - temporarily does not bring economic benefits to its owners... By law, this "hibernation" cannot exceed three years. But practice shows that the period of conservation of fixed assets can be extended.

Reasons for OS conservation

This event is used, for example, in such cases:

End of seasonal work when objects cannot be used at other times (snow removal equipment, harvesting machines);
Temporary downtime in production (looms in case of shortage of yarns);
Reduced production due to economic realities (non-use of one of the shops);
Breakdown of the object and its transfer for repair, including in the absence of necessary parts (repair of the tractor due to malfunctions).

And what does conservation mean in practice?

To do this, you must provide an action plan in two directions:

Actual conservation;
Reflection in the documentation and in the accounting program.

The first point includes all activities related directly to your fixed asset. While the property is idle, you need to keep it intact and in good condition.

For example, in agriculture, a special technique is used to treat fields with herbicide. This technique is needed only in spring and summer, in cold weather it needs to take a place in a closed hangar, periodically start the engine, and protect the hangar from thieves.

On the other hand, conservation must be documented - it is not enough just to stop using the property and put it under lock and key.

Consequences of conservation

Conservation is a voluntary procedure. Even if you do not use your building, equipment or car for the needs of the organization, and they are covered with dust, the tax authorities cannot oblige you to carry out this procedure.

This begs the question - if the law does not oblige you to re-register the status of an unused asset, why do you need extra trouble? Let it stand until it is needed again. Only benefits that will significantly outweigh the inconveniences and expenses on it can incline you in favor of documentary conservation.

Still, there are some common points:

Paragraph	If you preserve	If you do without conservation
Main remedy care	Pay less income tax... The costs of maintenance, security salaries, depreciation of the warehouse, heating, lighting can be attributed to non-operating expenses, since the OS no longer serves to make a profit. Consequently, the amount of these expenses can reduce the taxable base when calculating income tax	Pay the same income tax, as in the current operation of the OS. Without official conservation, all expenses for this asset will be recognized as spending on the main activities of the company. Therefore, you will not be able to reduce the tax base by the amount of these expenses when calculating profit.
Depreciation	Not charged... In case of conservation for three or more months, depreciation charges are terminated. Depreciation is resumed when the asset is deactivated and is completed until all assets are depreciated. The base for calculating property tax does not decrease, since the residual value of fixed assets is not reduced due to depreciation	Accrued every month from the calculation of the useful life. Thus, the base for calculating property tax decreases every month - that is, you pay less and less for a specific asset. And at the same time, you have to reckon with the sometimes significant monthly costs associated with depreciation.
Useful life	Stretched over the depreciation period.If, after the re-entry, it turns out that the SPI has expired, then the depreciation on the object will still be charged, and the SPI will actually be extended for this period. The inconvenience is that, despite the absence of physical wear and tear, there is still moral wear and tear, and such a "freeze" will make the OS even older and sometimes unusable due to its moral obsolescence	Goes on as usualuntil it's over. The SPI for a specific asset is approved by the organization itself, but within the time limit for each depreciation group prescribed by law in the Classification
Reflection in 1C	Sub-account and check marks for depreciation... For convenience, it is customary to add OS subaccount 01.1 for conservation to synthetic, that is, general account 01 Fixed assets. 1C allows you to disable the accrual of depreciation on fixed assets by ticking the box "Affects the accrual of depreciation" in the "Conservation" section in the event directory	Accounting is carried out without pegged assets... In 1C, depreciation is charged on fixed assets by default

What property can be preserved

If the property belongs to fixed assets - that is, it is reflected in the accounting on account 01 - conservation can be carried out.

Let's remind that not every property of the company can be attributed to the OS.

For this, four conditions must be met:

Condition No.	The essence	Examples. Yes - the condition is met (applies to the OS), no - not satisfied, does not apply to the OS
	The facility is used in production, rented, needed to work or perform services, and is also involved in management	Yes: company car. Needed in management - transports the manager for office needs Not: marble monument on the territory of the enterprise, left over from the previous owners
	The facility has been in use for more than one year	Yes: the building where the company is located Not: packaging for products
3.	The company is not going to resell the object	Yes:computers for office workers Not: a batch of computers purchased by the company for sale
	The facility may bring economic benefits in the future	Yes: perennial fruit trees (for selling fruit) Not: annual plantings to decorate the territory

Examples of OS: houses, structures, transport, tools, office equipment, household equipment, land, water, bowels.

Does not apply to OS: finished products, materials and goods in stock. Materials or objects in transit or on installation.

No one conducts conservation of natural resources (land, water, subsoil), which is easy to explain: according to the law of the Russian Federation, depreciation is not charged on these objects. Since often fixed assets are preserved in order to suspend depreciation deductions, this reason does not work in this situation.

Why don't they amortize natural resources? It is believed that they can be used indefinitely and they will not "wear out", although in fact, with active use, they can be depleted.

The procedure for registration of conservation

The conservation procedure is strictly regulated for budgetary and state institutions. As for commercial enterprises, practice shows that the tax authorities are more loyal to the registration of conservation.

In order for conservation to be considered legal and you, with a clear conscience, could stop charging depreciation on fixed assets, you need to take several steps:

The company's management calculates whether it is advisable to carry out conservation. The decision is made at general meetings.
When a decision is made, an order is issued.
OS inventory is being carried out.
An act is drawn up on the transfer of fixed assets to conservation.
The information is reflected in the 1C program.

Characteristic	Order to transfer to conservation of fixed assets	Fixed assets conservation act
Appointment	Reflects intention	Confirms a fait accompli
Obligation	Is a required document	Is a desirable document
Who signs	Initiated and signed by the head of the company	All members of the commission appointed in the order + leader
What information does	- Reasons for transfer to conservation; - For how long; - Responsible for the event; - Responsible for the proper storage of an unused OS	- List of facilities for decommissioning; - Start date of conservation; - What activities will be carried out during the downtime of the OS; - Costs of conservation.
	Unified view	Arbitrary view

Learn more about asset depreciation: general information

Depreciation - this is a gradual decrease in the cost of fixed assets due to its deterioration through the monthly inclusion of a share of its cost in.

How are these write-off shares calculated? Their value is directly related to the concept of the useful life of the asset (SPI). The size of the term is partially chosen by the organization, but only within the specified framework. This framework is prescribed in the official document - OS classification.

In this classification, all possible fixed assets are divided into ten groups. The first group lists those OSs whose SPI ranges from one to two years. In the last, tenth group - OS with a service life of more than thirty years.

Example... Hunting and sporting weapons belong to the fifth group of depreciation with SPI from seven to ten years. An organization can set an IPR for its OS for seven, eight, nine or ten years, as it sees fit.

After choosing the SPI with a linear depreciation system (in many ways the most convenient), it is calculated how much will have to be depreciated per month. For example, if a hunting weapon cost 70,000 rubles with a SPI for 7 years, you will need to write off:

70,000/7 \u003d 10,000 rubles per year.
10,000/12 \u003d 833.3 rubles per month.

What happens to depreciation during the conservation of fixed assets

If the conservation does not exceed three months, depreciation is charged on fixed assets in the usual manner. For a longer period, as we have already considered, depreciation is suspended.

Depreciation ceases to be charged from the first day of the month following the month in which the conservation order was issued. For example, if conservation is approved on August 15, it will no longer be credited from September 1.

Temporarily not depreciating is often one of the main goals of conservation and a legal way to avoid it. On the one hand, it is not very profitable in the long run. After all, fully depreciated property is listed in the balance sheet with zero value, therefore, there is no need to pay property tax from it, while the “frozen” asset will hang on the balance sheet with the previous, and not with the residual value.

On the other hand, if the owner has an entire fleet of equipment with a huge cost and, as a result, with huge depreciation due to a decline in production, he will not be able to include this depreciation in the cost of the finished product - otherwise it will skyrocket.

On the procedure for paying taxes for the conservation of fixed assets

Conservation of fixed assets does not exempt the company from paying transport tax (if the fixed assets relates to vehicles), as for, it is also still payable.

All these cases are regulated by law, but conservation does not appear among them. Consequently, when conserving an asset, you do not need to look for primary documents with the specified VAT when purchasing an asset and transfer it to the budget.

Sale of objects for conservation

The sale of mothballed objects has features inherent in the sale of depreciable property - despite the fact that amortization is suspended during prolonged mothballing.

The similarity lies in the fact that with such a sale, the seller has the right to reduce the declared profit by the residual value of the fixed assets - the value that remained after the accrued depreciation even before conservation.

Example... The company bought the device for 120,000 rubles. According to the classification, it will be used for five years (60 months). The monthly depreciation charge was 2,000 rubles. Three years have passed, during which the accrued depreciation reduced the cost of the device by 72,000 rubles. The current residual value was RUB 48,000 (120,000 - 72,000).

The device was mothballed for the entire fourth year. After that the device was sold for 82,600 rubles, including VAT of 12,600 rubles.

For tax purposes, income from sales amounted to 70,000 (82,600 - 12,600).

The company claims a profit of 22,000 rubles (the amount of 70,000, reduced by the residual value of the device - 48,000 rubles).

If the residual value exceeds the sale income, the difference between these figures will be recognized as a loss.

In this case, you need to establish the actual life of the facility - that is, take away months of downtime. And it is from this figure to calculate the period for writing off the loss. The loss is allocated in equal parts by months of the found period within other expenses.

OS re-conservation procedure

After some time, the management may come to the conclusion that the company again needs to actively use the mothballed OS objects.

For this, a corresponding order is issued on de-conservation.

De-preservation is a set of measures for the renewal of the OS operation.

In this case, depreciation is charged again - from the first day of the month after the month in which the order for re-entry was issued.

If the LLC does not use vehicles, can they be preserved? If so, how to do it correctly? And you can not pay taxes on transport and property for them?

Transport and property tax on mothballed objects must continue to be paid.

The detailed procedure for documenting and reflecting in the accounting of conservation is given in the detailed answer.

Do I need to pay transport tax on cars that are on storage

Yes need.

All registered vehicles are subject to transport tax. Only those vehicles that are specified in paragraph 2 of Article 358 of the Tax Code of the Russian Federation are exempted from tax. Cars that are on storage are not included in this number.

Do I need to pay property tax on the value of fixed assets transferred to conservation

Yes, it is, if such property is recognized as an object of taxation.

The preserved property does not cease to be the main asset. Consequently, when calculating property tax, its value must also continue to be taken into account. There are no other rules.

There is only one exception. Regional legislation may provide for a special exemption for mothballed property, which is completely exempt from tax. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 15, 2006 No. 03-06-01-04 / 101.

How will this affect the tax calculation? It all depends on how long the asset has been mothballed.

If the object has been mothballed for up to three months, continue to depreciate it. The residual value of the fixed asset in this case will decrease on a quarterly basis, and at the same time, the amount of property tax payments (clause 23 PBU 6/01, clause 3 of article 256 of the Tax Code of the Russian Federation).

If the period of preservation of the asset is more than three months, there is no need to charge depreciation in accounting and tax accounting. After the object has been reopened, depreciation should be calculated according to the same rules as before. For the period of conservation, the useful life of the fixed asset is extended. Therefore, property tax will have to be paid longer (clause 23 of PBU 6/01, clause 3 of article 256 of the Tax Code of the Russian Federation).

Sergey Razgulin,actual state adviser of the Russian Federation of the 3rd class

How to carry out and reflect the conservation of fixed assets in accounting and taxation

Documenting

The decision to preserve the fixed asset must be formalized by order of the head of the organization, in which it is necessary to indicate:
- reasons for conservation;
- the term of the fixed asset for conservation;
- employees responsible for the preservation of the fixed asset and its subsequent reopening;
- employees responsible for the safety of the mothballed fixed asset.

The chief accountant advises: additionally draw up an act for transferring a fixed asset to conservation (de-conservation of a fixed asset). This document will confirm the fact of the conservation (de-conservation).

Each fact of economic life is subject to registration by a primary accounting document (part 1 of article 9 of the Law of December 6, 2011 No. 402-FZ). The order is only an intention to transfer the fixed asset to conservation. They cannot confirm the actual conservation of the fixed asset. After all, conservation involves the performance of certain work to bring temporarily unused fixed assets to a state in which their best preservation is ensured. Accordingly, during de-conservation, it is necessary to carry out work to bring the fixed asset to a state in which it can be operated.

For accounting purposes, the extension of the useful life in connection with the conservation of the fixed asset for a period exceeding three months is not provided. However, in accounting, depreciation can be charged even after the end of the useful life (clause 22 PBU 6/01). Therefore, after decommissioning, depreciation on the fixed asset shall be calculated in the manner that was in force before the start of the conservation.

The organization is obliged to keep records of fixed assets according to the degree of their use:
- in operation;
- in stock (reserve);
- for conservation, etc.

Accounting for fixed assets according to the degree of use can be kept with or without reflection on account 01 (). So, in case of conservation for a period of more than three months, it is advisable to account for fixed assets on a separate subaccount "Fixed assets for conservation". This approach is consistent with paragraph 20 of the Methodological Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Debit 01 (03) subaccount "Fixed assets for conservation" Credit 01 (03) subaccount "Fixed assets in operation"
- fixed asset transferred to conservation.

After de-preservation of the fixed asset, make the wiring:

Debit 01 (03) subaccount "Fixed assets in operation" Credit 01 (03) subaccount "Fixed assets for conservation"
- the fixed asset is reactivated.

When carrying out the conservation and re-entry of fixed assets, the organization may incur expenses. For example, material costs (various lubricants and packaging materials), costs of dismantling and installation of equipment, etc. The costs of conservation and de-conservation, as well as the costs of maintaining fixed assets, should be reflected in accounting as other expenses:

Debit 91-2 Credit 10 (23, 60, 68, 69, 70 ...)
- Expenses for conservation, re-entry and maintenance of the mothballed fixed assets are taken into account.

An example of reflection in accounting and in taxation of preservation of a fixed asset Depreciation is charged on a straight-line basis

If a fixed asset is used in the production activities of an organization, the costs of its conservation, maintenance for conservation and re-conservation reduce the tax base for income tax. Consider the costs associated with the conservation of the fixed asset as part of non-operating expenses (subparagraph 9 of clause 1 of article 265 of the Tax Code of the Russian Federation).

When using the accrual method, reduce the tax base in the reporting (tax) period to which they relate (clause 1 of article 272 of the Tax Code of the Russian Federation). Namely:
- costs of conservation (re-entry) of a fixed asset - in the reporting (tax) period in which the fixed asset was mothballed (re-mothballed). That is, when an act on the preservation of an object of fixed assets was signed (an act on the reopening of an object of fixed assets). It is at this moment that the costs are recognized as economically justified (Tax Code of the Russian Federation).

OSNO: VAT

When transferring fixed assets for conservation, do not restore input VAT from their residual value. However, during the period when the fixed asset is on conservation or when it is reopened, the organization may be obliged to restore the input tax. This should be done, for example, in the following cases:
- when transferring fixed assets to the authorized capital of another organization;
- when switching from the general taxation system to simplified taxation or payment of UTII;
- at the beginning of the use of VAT exemption;
- when using a fixed asset after re-entry to perform VAT-exempt operations.