As practice shows, it can be quite difficult to determine the line between repair and reconstruction. Our colleagues from the journal “Accounting in Construction” have prepared an overview of the latest explanations from officials and arbitration practice on this issue. The article's recommendations will help you accept the right decision on cost accounting and eliminate unnecessary disputes with tax authorities.
During audits, tax authorities show increased interest in the organization’s expenses associated with repair work. Special attention to such expenses is explained as follows: according to paragraph 1 of Article 260 of the Tax Code of the Russian Federation, costs for current or major repairs at a time in full are taken into account in expenses when calculating income tax.
In turn, reconstruction costs increase the cost of the fixed asset and are written off as expenses through depreciation (clause 2 of Article 257 of the Tax Code of the Russian Federation). Thus, correct qualification of work will avoid problems with taking into account these expenses for profit tax purposes.
What definitions to use
In accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civil, family and other branches of legislation Russian Federation, used in the code, are used in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.
The concept of reconstruction is defined by the code
Therefore, when qualifying work for tax purposes, organizations must be guided by the definition given in the Tax Code of the Russian Federation. Moreover, even in the case when the Town Planning Code of the Russian Federation (Article 1) gives more precise definition, for example, in relation to the reconstruction of linear objects. This is precisely the position taken by officials of the Russian Ministry of Finance (see letter dated February 15, 2012 No. 03-03-06/1/87).
In accordance with paragraph 2 of Article 257 of the Tax Code of the Russian Federation, reconstruction includes the reconstruction of existing fixed assets, associated with the improvement of production and increasing its technical and economic indicators and carried out under the project for the reconstruction of fixed assets in order to increase production capacity, improve quality and change the range of products.
Thus, the purpose of reconstruction is to improve (increase) the initially adopted standard indicators of the functioning of a fixed asset object, for example, increasing the life beneficial use, power, etc.
This conclusion is confirmed by the decisions of arbitration courts. Thus, in the decision of the Eleventh Arbitration Court of Appeal dated July 8, 2010 in case No. A65-33483/2009, it was noted that a complex of construction and installation work was carried out on the property, as a result of which its main technical indicators changed, the premises were redesigned and the their quantity, the quality of the engineering and technical support of the property has changed, the energy load on the premises has increased from 1.5 kVA to 2 kVA, the purpose of the property has changed.
As a result, the arbitrators stated that the case materials proved the fact of reconstruction of the building.
In addition, in the decision of the Thirteenth Arbitration Court of Appeal dated September 14, 2011 in case No. A56-1315/2011, the judges noted that, in accordance with the requirements of Article 257 of the Tax Code of the Russian Federation, the qualification of work performed as reconstruction for the purpose of calculating income tax may be carried out only if there is a reconstruction project.
What work is classified as repair work?
The concept of “repair” is absent in the current tax and accounting legislation. At the same time, definitions of capital repairs have recently appeared in the Town Planning Code of the Russian Federation. Amendments to Article 1 of the Town Planning Code of the Russian Federation were introduced by Federal Law No. 215-FZ of July 18, 2011. In particular, capital repairs of facilities include:
Replacement and (or) restoration building structures capital construction projects or elements of such structures (with the exception of load-bearing building structures);
Replacement and (or) restoration of systems (networks) of engineering and technical support for real estate objects or their elements;
Replacement of individual elements of load-bearing building structures with similar or other elements that improve the performance of such structures and (or) restoration of these elements.
In addition, a separate definition of major repairs of linear facilities is provided.
This is a change in the parameters of linear objects or their sections (parts), which does not entail a change in the class, category and (or) initially established indicators of the functioning of such real estate objects and which does not require changing the boundaries of right of way and (or) security zones the specified objects.
Accounting for reconstruction costs
When carrying out reconstruction, the taxpayer must provide accumulative accounting of cost data in the context of all elements of expenses (materials, labor costs, accruals for the entire period of work). wages, services of third parties, etc.). Upon completion of the reconstruction work, the initial cost of the reconstructed object is assessed, taking into account the costs of reconstruction, including the costs of paying for the services of third-party organizations. Consequently, reconstruction costs until the property is put into operation are qualified as forming the initial cost of depreciable property - fixed assets.
These costs, after receiving permission to put into operation, are included in expenses by calculating depreciation over the useful life of the property.
Thus, expenses for the construction of a real estate facility are taken into account for profit tax purposes from the 1st day of the month following the month in which this facility was put into operation, but not earlier than the 1st days of the month, following the month in which documentary evidence was received of the fact of filing documents for state registration of rights to the object (letter of the Ministry of Finance of Russia dated February 14, 2011 No. 03-03-06/1/96).
Justification of repair costs
In order to avoid claims from tax office When carrying out repairs, it is necessary to have documents justifying the repair and confirming the costs of its implementation.
Such documents include: a defective statement, an order from the head of the organization to carry out repairs, a contract for the implementation repair work(if the company carries out repairs independently, repair plans (schedules), estimates of repair costs, invoices for the internal movement of fixed assets and for the release of materials for repairs, pay slips for the payment of wages to employees carrying out repairs are required), an acceptance certificate - delivery of repaired objects, technical characteristics of objects after repair, expert opinions.
This approach is shared by judges. For example, in the decision of the Fourteenth Arbitration Court of Appeal dated February 24, 2011 in case No. A05-5601/2010, the documents confirming the need for major repairs, and therefore the justification of expenses, included a repair plan and defective statements.
The arbitrators qualified the work as repair and construction work, since as a result of their implementation the technical and economic indicators of the facility did not increase; the need for work was caused by the wear and tear of the building structures and equipment, which required restoration or replacement in accordance with established deadlines major repairs to continue further operation of the facility. At the same time, obsolescence of existing equipment was eliminated.
The judges of the Thirteenth Arbitration Court of Appeal (ruling dated September 14, 2011 in case No. A56-1315/2011) analyzed the submitted contracts, defective statements, certificates of completed work and invoices, as well as expert opinions obtained both during the on-site visit tax audit, and when considering the case in the court of first instance, and decided that in the case under consideration the building was repaired.
At the same time, the case materials established that the technical and economic indicators of the object have not changed and, therefore, the work carried out by the organization belongs to the category of repairs, and their cost is rightfully included in the costs associated with maintaining the fixed asset in working condition. Based on court decisions we can conclude that repair work includes those types of work that do not lead to an improvement in the characteristics of the fixed asset. Moreover, during repairs, you can use new, more durable and economical spare parts and materials (parts) instead of worn-out ones.
Introduction
Average track repair is intended mainly to improve the ballast prism due to continuous cleaning of crushed stone ballast to a depth of 25 to 40 cm, depending on the track class and type of ballast. Repairs are prescribed in accordance with the criteria where it is not necessary to change the track marking or its change will not require cutting the ballast prism.
Medium repairs with deep cleaning of the ballast prism can be prescribed in sections of class 1, 2, where a major track repair was previously carried out with the laying of new materials without deep cleaning of crushed stone.
During medium repairs, the following is carried out: improvement of joints with straightening of curved ends of rails and their surfacing; replacing unusable sleepers and fastenings, adding (if necessary) ballast to the track; Removing gap cards when wooden sleepers; adjustment or expansion of joint gaps; continuous straightening of the track with restoration of design marks; lubrication and fastening of embedded and butt bolts; straightening the design outlines of circular and transition curves; crossing repairs; cleaning ditch and other water treatment facilities; roadside layout; rail grinding
Justification for the need for mid-track repairs
Characteristics of the track being repaired
The repair section is double-track, electrified, equipped with automatic blocking and belongs to track class 1 or 2.
In plan, a line has 80% straight lines and 20% curves. Over 80% of the section, the track is laid on a 6-meter embankment, 20% on excavations and zero points.
Condition of the path before repair:
Rails type P65, 25m long;
Four-hole linings
Intermediate crutch fastenings,
Wooden sleepers 1872 pcs. on 1 km of the way;
Insulating joints are glue-bolt;
Crushed stone ballast, contaminated 35%
The dimensions of the ballast prism exceed the dimensions provided for by the transverse profiles.
Condition of the track after repair:
The design of the track's superstructure remains unchanged;
The thickness of the clean ballast layer under the sleeper is 25 cm;
The dimensions of the ballast prism along the shoulder width are given in accordance with typical transverse profiles;
The elevations of the longitudinal profile of the track are lowered by 5 cm compared to the corresponding ones before the repair.
The contact network supports in the recesses are installed behind the ditch.
Conditions of work
Preparatory work
The volume of main work to be performed on 1 km of track,
Cleaning crushed stone ballast from weeds - 1000m. ways
Laying crushed stone ballast along the path - 300 m
Replacement of wooden sleepers - 440 pcs.
Solid inspection and replacement of individual defective track fastenings - 1000m
2.2 Costs of up to 10% of the total costs for average track repairs are provided for the treatment of damage and the operation of small bridges, but not less than 15 person-days per 1 km of track.
2.3 Cleaning of rails and fastenings from dirt is carried out: with a ROM-3 rail cleaning machine during the preparatory period under the cover of the main “window”, simultaneously in several work areas.
2.4 To ensure uninterrupted operation of the crushed stone cleaning machine, before operation, the ballast is loosened in sleeper boxes in areas of splashes in a volume of up to 7%.
2.5 Sleepers and fastenings are pre-unloaded at the base and then delivered to the stages. Sleepers are transported on four-axle platforms and unloaded manually.
The fasteners are transported in containers and unloaded by the DGK trolley crane.
2.6 Replacement of unusable sleepers is carried out through the “window” before operation of the SCh-600 machine.
2.7 Correction of sleepers according to the diagram is carried out at the finishing work site before straightening the track with the VPR-02 machine.
2.8 Cleaning of contaminated crushed stone is carried out using a crushed stone cleaning machine SCh-600, and in places where there are obstacles to the operation of the machine manually. The labor costs for these works are provided for by the technological process.
Production composition
Medium track repairs are carried out by a special column that is part of the PMS.
The column consists of:
Workshop for preparatory and basic finishing works - 31 people.
Workshop for servicing machines and mechanisms of the main production.
The preparatory and basic finishing work shop consists of teams of:
Brigade No. 1 -- 10 people
Brigade No. 2 --- 12 people
Brigade No. 3 -- 9 people
Management and maintenance personnel:
Deputy head - 1 person
Road mater - 2 people
Track foreman - 3 people
Signalman - 8 people
Track measuring trolley operator 1 person
Total: 15 people
Composition of the workshop for servicing machines and mechanisms of the main production
Correct qualification of various types of work to restore fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a necessary condition for high-quality financial planning in an institution. Ultimately, the acceptance and fulfillment of budget obligations, the reflection of transactions in budget accounting and reporting, and the calculation of taxes depend on this.
It is no secret that in cases of all types of repairs, costs are written off against the current expenses of the institution, and when carrying out reconstruction, modernization and additional equipment, they are attributed to the increase in the initial cost of fixed assets. However, it is often very difficult to distinguish between these concepts in practice. Let's consider the main approaches to determining the listed types of work.
Terminology
- modernization -
- retrofitting -
- troubleshooting;
- finishing work.
Table 1
Functional purpose of the fixed asset
Object | Basic functions |
| Building | |
| Fence | |
| highway | |
| Automobile | |
| Computer | 2. Store information. |
Repair
Traditionally differ different levels average
The term "reconstruction"
The term "modernization"
The term "retrofitting"
Work planning
Defining the Goal
APPLICATION FOR REPAIR, RECONSTRUCTION, MODERNIZATION, ADDITIONAL EQUIPMENT
Object name | Inventory number | Cause | Planned events | Planned result |
|
| 333222333 | |||||
| Car VAZ-21114 | 555666555 | Do-it-yourself repairs | Restoring functionality | ||
| Automated workplace(computer included) | 555666777 | ||||
| House of Culture building | 777888999 | The roof is leaking | Replace soft roof | ||
| House of Culture building | 777888999 | Improved performance | |||
and finishing works,
Table 2
Reflection in budget accounting of repair, reconstruction, modernization, and retrofitting work
| No. | Contents of the operation | accounting entry 1 | |
| account debit budget accounting | |||
| 1 | 2 | 3 | 4 |
KRB 0 401 01 225 | KRB 0 302 08 730 |
||
KRB 0 401 01 226 | KRB 0 302 09 730 |
||
KRB 0 105 00 340 | KRB 0 302 22 730 |
||
| KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340 | KRB 0 105 00 440 |
|
KRB 0 106 01 310 | KRB 0 302 19 730 |
||
KRB 0 106 01 310 | KRB 0 302 09 730 |
||
KRB 0 105 00 340 | KRB 0 302 22 730 |
||
KRB 0 106 01 310 | KRB 0 105 00 440 |
||
KRB 0 101 00 310 | KRB 0 106 01 410 |
||
Correct qualification of various types of work to restore fixed assets: current and major repairs, on the one hand, and reconstruction, modernization, retrofitting, on the other, is a necessary condition for high-quality financial planning in an institution. Ultimately, the acceptance and fulfillment of budget obligations, the reflection of transactions in budget accounting and reporting, and the calculation of taxes depend on this. It is no secret that in cases of all types of repairs, costs are written off against the current expenses of the institution, and when carrying out reconstruction, modernization and additional equipment, they are attributed to the increase in the initial cost of fixed assets. However, it is often very difficult to distinguish between these concepts in practice. Let's consider the main approaches to determining the listed types of work.
Terminology
Many regulatory legal acts begin with definitions of concepts and terms used in the document. So, for example, Art. 6 BC RF, Art. 8 and 11 of the Tax Code of the Russian Federation, Art. 15 and 20 of the Labor Code of the Russian Federation. In cases where there is no clear and unambiguous definition for key terms, the application of legal norms in practice raises a lot of questions and controversial situations.
This was the case until recently with regard to the issue of delimitation by budgetary institutions of repair, reconstruction, modernization, and additional equipment. Until 2009, neither the Budget Accounting Instructions, nor the legislation on accounting in general, nor the legislation on budget classification contained these concepts.
In 2009, the Ministry of Finance of Russia for budgetary institutions were developed Methodical recommendations on the application of KOSGU (system letter of the Ministry of Finance of Russia dated July 21, 2009 No. 02-05-10/2931), which contained, in particular, clear definitions terms “reconstruction”, “modernization”, “retrofitting” in order to correctly attribute expenses to articles (subarticles) of KOSGU. In the same letter were given distinctive characteristics repair work.
The system letter on the procedure for applying KOSGU in 2010 (letter of the Ministry of Finance of Russia dated 02/05/2010 No. 02-05-10/383) provides similar definitions of operations that increase the value of a fixed asset:
- reconstruction is a change in the parameters of capital construction projects, their parts (height, number of floors, area, production capacity indicators, volume) and the quality of engineering and technical support. This definition completely coincides with that given in paragraph 14 of Art. 1 of the Town Planning Code of the Russian Federation;
- modernization - a set of works to improve a fixed asset object, leading to an increase in the technical level and economic characteristics object, carried out by replacing it structural elements and systems more efficient;
- retrofitting - addition of fixed assets with new parts, details and other mechanisms that will form a single whole with this equipment, will give it new additional features or change performance indicators, and their separate use will be impossible.
- troubleshooting;
- maintaining technical, economic and operational indicators at the initially envisaged level;
- carrying out minor redevelopment of premises;
- finishing works.
Further, when considering the principles that allow us to draw the line between different types of work, the concept of “functional purpose of a fixed asset” will be repeatedly used. Before qualifying the type of work, it is necessary to clearly formulate what the fixed asset is intended for, and then determine how the performance of these functions will change as a result of the work. At first glance, it seems that giving such a definition is not difficult (see Table 1).
Table 1
Functional purpose of the fixed asset
Object | Basic functions |
| Building | 1. Provide protection from weather conditions. 2. Ensure the safety of property. 3. Provide conditions for people’s activities. 4. Provide conditions for equipment operation. |
| Fence | 1. Mark the boundaries of the site. 2. Restrict access to the site. |
| highway | 1. Ensure the movement of cars. 2. Ensure safety when moving cars. 3. Provide comfort when moving cars. |
| Automobile | 1. Ensure the movement of people and goods. 2. Ensure safety when moving people and goods. 3. Ensure protection of people and cargo from atmospheric conditions. 4. Ensure the safety of property in the car. |
| Computer | 1. Process information - transform information of one type into another. 2. Store information. |
The following sections will show how to define functional purpose fixed asset becomes the key to differentiate different types works
Repair
The concept of “repair” includes not only troubleshooting, but also maintaining the operational performance of the facility. In other words, repair work is aimed at restoring the facility’s full performance of its functions.
Even if the repair results in an improvement in the characteristics of the object, its value does not increase. This situation is especially relevant in relation to computer equipment, the generations of which change very quickly.
Traditionally differ different levels repairs: current, average and capital. At the same time, there is no clear distinction between these concepts in the legislation. For example, in the Town Planning Code of the Russian Federation the term “major repairs” appears repeatedly, but its definition is not given. Since, from the point of view of the application of budget classification and the procedure for maintaining budget accounting, there are no differences between current and major repairs, the accountant does not need to distinguish between such expenses.
At the same time, it is necessary to take into account the fact that in the practice of construction organizations, capital repairs often mean a set of works to improve capital construction projects, which does not correspond to the terminology defined by budget legislation.
Finishing work can be identified as a separate type of repair. There is no definition of this term in the system letters of the Russian Ministry of Finance, but its meaning can be understood from the given list of works. Finishing work refers to work that is not associated with the restoration of the object, but also does not lead to an improvement in its basic characteristics, for example, painting it in a different color.
Basically, the term “finishing work” is applied to capital construction projects, but by analogy it can also be applied to vehicles (a car can also be painted a different color without the purpose of restoration) and to any other property when the work concerns only changing the appearance of the object.
Determining the functional purpose of the fixed asset will help differentiate between finishing work and work leading to the improvement of a fixed asset. If the work does not affect the quality of performance of basic functions and does not add new features, then such work can be classified as finishing.
Reconstruction, modernization, retrofitting
The term "reconstruction" applies exclusively to capital construction projects. Therefore, it is impossible to reconstruct the vehicle or personal computer. Only a building or structure can be reconstructed. Reconstruction involves changing the parameters of an object. Reconstruction also includes improving the quality of engineering and technical support, but the content of these works is not explained in the regulatory documents.
The term "modernization" involves replacing components, and these components must be in good working order. If a faulty unit is replaced, then such work is not a modernization, but a repair. If no components are replaced, then such work is considered additional equipment.
Thus, for correct application The term “upgrade” should be clearly understood to mean replacing a serviceable part: the part must be serviceable before replacement, but does not necessarily have to remain so after dismantling.
The term "retrofitting" involves an inherent improvement of an item of fixed assets. It follows from this that new parts added to an object must, firstly, be difficult to separate, and secondly, give the object new properties.
Work planning
An important task at the work planning stage is setting goals and determining the scope of work.
Defining the Goal
In order to correctly determine which category of work, repair or reconstruction (modernization, retrofitting), the operation that the institution plans to perform belongs to, first of all, you need to determine the purpose.
If the initial goal of the work is to restore operability or technical characteristics, or external changes that do not affect the quality of the object’s performance of its functions, then repairs are being made.
If the purpose of the work is to improve the basic characteristics of a serviceable object or adding new features, This means that they can be classified as reconstruction, modernization or retrofitting. In this case, you next need to decide on the choice of one of three types of operations. If the operation involves replacing components or parts, then this is modernization (or reconstruction). If the operation involves adding units and parts, then this is retrofitting (or completion).
Justification of the need for expenses for carrying out work
To exclude unnecessary questions about the feasibility of carrying out repairs and other work when carrying out control and audit activities, as well as to streamline all operations with property, including the restoration of fixed assets, it is recommended that the institution establish the following procedure at the level of accounting policy:
- Appoint by a separate order (instruction), without including in the text of the accounting policy itself, persons responsible for the operation of various types of property under operational management, use, lease, etc. Moreover, such persons do not necessarily have to be financially responsible. For example, the person in whose use it is located may be financially responsible for the computer, and a specially appointed qualified employee may be responsible for the operation of all computers in the institution.
- Make it mandatory for persons responsible for the operation of property to monitor their technical condition, as well as to draw up requests for repairs, reconstruction, modernization, and additional equipment. Determine that the specified work is not performed without a corresponding application approved by the manager.
- Set up an application form. A sample of filling out the tabular part of the application is given below (the header must contain the details of the institution, date and number, signature of the manager, and the basement - the signature of the person responsible for the operation of the property).
Object name | Inventory number | Cause | Planned events | Planned result |
|
| Automated workstation (computer included) | 333222333 | The image on the monitor is unclear, “floats”, and cannot be corrected by adjustments | Diagnostics and repair, if necessary, by means of a third party | Restoring functionality | |
| Car VAZ-21114 | 555666555 | Knock in the front suspension - silent blocks have collapsed | Do-it-yourself repairs | Restoring functionality | |
| Automated workstation (computer included) | 555666777 | System resources - the amount of RAM - are not sufficient to use the "AAA" program | Additional equipment RAM | Ability to use the AAA program | |
| House of Culture building | 777888999 | The roof is leaking | Replace soft roof | Recovery performance characteristics | |
| House of Culture building | 777888999 | Rain and rain flowing from the roof melt water the porch is flooded, the steps become covered with ice and are destroyed, injuries are possible | Add a canopy over the porch | Improved performance | |
The person responsible for the operation of the property must submit applications regardless of whether funds are available to carry out the proposed activities. The introduction into practice of an institution of such a procedure for planning repairs and other work will solve not only the problems of justifying costs during control and audit activities, but will also systematize all the activities of the institution in maintaining and servicing property. Also, when developing accounting policies, it is advisable to make decisions regarding replacement applications. consumables(toner, cartridges) and carrying out routine maintenance maintenance.
At the planning stage of reconstruction, modernization, and additional equipment, it is necessary to take into account the requirements of Art. 34 of the Budget Code of the Russian Federation, which establishes the principle of effectiveness and efficiency in the use of budget funds. And local governments receiving interbudgetary transfers (with the exception of subventions) should also take into account the requirements of Art. 136 BC RF. In other words, you must be prepared to justify the feasibility of the improvements made to the property and finishing works, and also that the ongoing improvements are aimed specifically at improving the quality of the institution’s core activities. For example, which institution could indicate the reason when drawing up an application for work to install a car radio in a car (if it was not included in the factory supply)?
Features of concluding contracts for work performance
When planning repair and other work, carrying out cash expenses, as well as during control and audit activities, various conflict situations. Many of these situations can be avoided if you are guided by a simple principle: the KOSGU article to which expenses under the contract will be allocated is determined by what is the result of the execution of the contract.
This principle implies that the KOSGU article is determined depending on what has changed in the institution itself as a result of the implementation of the contract. This principle is very simple, but, unfortunately, in practice there are situations of deep misunderstanding of it. Typical mistakes are:
- error No. 1 - defining the KOSGU article depending on what happened to the performer;
- error No. 2 - defining the KOSGU article depending on what happens at the institution later.
If you need to select various types works within the framework of one contract, then this should be done in the “Subject of the contract” section, clearly indicating two (or more) types of work, as well as in the “Contract amount” section, indicating the cost of the relevant types of work. Consequently, the contractor will report for the work performed using different documents: one report for repair work and another for improvement work.
The same situations may arise during large-scale reconstruction of buildings or restoration of monuments. When analyzing specific cases, some part of the entire complex of reconstruction work can be qualified as repair and restoration work, will be partially paid for by subsection 225 of KOSGU and will not lead to an increase in the cost of the building by the entire amount of work performed under the contract. And during the restoration of a monument, a significant improvement may also be made, requiring the application of Article 310 of KOSGU to some part of the contract amount and leading to an increase in the cost of the monument.
Reflection in budget accounting of repair, reconstruction, modernization, and retrofitting work
Table 2
Reflection in budget accounting of repair, reconstruction, modernization, and retrofitting work
| No. | Contents of the operation | accounting entry 3 | |
| debit of the budget accounting account | budget account credit | ||
| 1 | 2 | 3 | 4 |
| Acceptance of the cost of services (work) of the contractor for repair or restoration of operability or finishing work (including the cost own materials contractor). | KRB 0 401 01 225 | KRB 0 302 08 730 |
|
| Acceptance of the cost of services (work) for the development of design documentation for repair work. | KRB 0 401 01 226 | KRB 0 302 09 730 |
|
| Purchase of materials for repair work as part of a separate transaction. | KRB 0 105 00 340 | KRB 0 302 22 730 |
|
Write-off of own materials used for repair work.
| KRB 1 401 01 272 KRB 2 401 01 272 KRB 2 106 04 340 | KRB 0 105 00 440 |
|
| Acceptance of the cost of the contractor's services (work) for reconstruction, modernization, and additional equipment (including the cost of the contractor's own materials). | KRB 0 106 01 310 | KRB 0 302 19 730 |
|
| Acceptance of the cost of services (work) for the development of design documentation for reconstruction, modernization, and additional equipment. | KRB 0 106 01 310 | KRB 0 302 09 730 |
|
| Purchasing, as part of a separate transaction, materials for carrying out reconstruction, modernization, and retrofitting work. | KRB 0 105 00 340 | KRB 0 302 22 730 |
|
| Write-off of own materials used for reconstruction, modernization, and additional equipment. | KRB 0 106 01 310 | KRB 0 105 00 440 |
|
| An increase in the value of a fixed asset as a result of reconstruction, modernization, or additional equipment. | KRB 0 101 00 310 | KRB 0 106 01 410 |
|
2 In categories 18, 22, 23 of the budget accounting account number, the corresponding codes of the type of activity and analytical account are indicated.
3 The application is drawn up separately for each fixed asset item. The table provides examples of filling out applications for different types of work.
4 In categories 18, 22, 23 of the budget accounting account number, the corresponding codes of the type of activity and analytical account are indicated.
→ Technical expertise of buildings
Justification of the need for major repairs of the old housing stock of Leningrad
The housing stock of the center of Leningrad, like any other city, must be preserved as much as possible, since, together with numerous monuments, it represents a masterpiece of Russian architecture. In the old buildings on both banks of the Neva, the regular layout of wide streets and avenues is combined with the picturesque outline of granite embankments of rivers and canals.
In Leningrad, over a hundred buildings are associated with the name of I. Lenin, many residential buildings are associated with various stages of the revolutionary liberation movement in Russia. On many residential buildings Memorial plaques dedicated to events and figures of Russian military history, poets, writers, artists, scientists and researchers have been strengthened. The problem is that the bulk of the old buildings have served their standard life, as a result of which the original reliability of the building structures has been lost. The decline in structural reliability was caused by the destructive impact of the Civil and Great Patriotic War. Old residential buildings have significant obsolescence; the apartments of those houses in which there was no comprehensive overhaul do not meet the modern level of improvement and are inhabited communally.
At the beginning of the 1980s, the central historical districts of Leningrad occupied about 10% of the city's territory, about 20% of the total housing stock was concentrated in them and about 800 thousand people lived there. Preservation of old residential buildings is practically possible only through comprehensive overhaul.
The concepts of preserving old residential buildings and living space are not identical. Due to the continuous increase in the material well-being of the population and the improvement of living conditions through the provision of apartments in new buildings, the number of people living in the old housing stock has halved over the past 20 years, living area during this time it decreased by only 25%, and the number of houses - by 1.5%. The trend towards population reduction in old residential buildings and the absolute reduction in living space in them will continue in the future, but it needs to be regulated. At the same time, a great responsibility falls on technical experts who provide information about the structural reliability and conditions under which it can be carried out. further exploitation old houses.
The objective reasons for the decrease in living space in the old building are: increased building density, the inevitable demolition of houses that cannot be completely renovated, the expansion of service enterprises at the expense of the living space of the first floors, the partial transfer of residential buildings for administrative and other purposes, the resettlement of some houses located in sanitary protection zone of large industrial enterprises, loss of living space due to urban planning measures.
Over the past decades, one can trace a steady increase in living space per person. There is no trend towards a decrease in non-residential space in central areas over the same period. The reasons for the stability and even some growth in non-residential area are explained by the fact that for institutions of cultural and consumer services for the population and others, the area of the lower floors of residential buildings that previously had apartments is currently used, and according to modern standards this area is unsuitable for housing. In addition, part of the housing stock built before the revolution cannot be modernized for modern housing - these are houses of group IV, but such buildings are suitable for institutions.
In many old non-residential buildings up to 10-15 square meters of area were previously used for housing, in some of them part of the housing has still been preserved. As a rule, a small percentage of residential space, dispersed wedged into an administrative building, has a negative impact on the functional activity of the latter. The quality of apartments in such buildings is usually poor and they cannot be redeveloped, as this entails an unreasonable reconstruction of the administrative building.
The trends mentioned above, despite their regularity, cannot but be regulated. The function of housing should be preserved as much as possible in central areas. There is a known unfavorable social situation in city centers, where the situation is different.
From the materials of technical expertise it follows that in Leningrad there are all the conditions for in the 21st century. preserve the bulk of old residential buildings. This, among other advantages of these houses, is indicated by their number of floors. Already in late XIX V. houses of 3 floors and above in the former capital accounted for 39% of all buildings, and in the next largest city - Moscow - only 4.7%. The Housing Legislation of the USSR and Union Republics states that state organizations are obliged to take care of the safety of the housing stock and improve its improvement. This especially applies to the old fund. The material assessment of the surviving housing stock in the historical center of the city is determined at about 2 billion rubles. Outdated citywide utility networks in central areas need to be rebuilt regardless of whether more or less residential space will be renovated.
Accumulated experience in the renovation of multi-storey buildings brick houses, as a result of which comfortable apartments are created, convincingly indicates the need to continue and further improve activities in this direction.
The organizational and technical level of capital repairs of the housing stock achieved in Leningrad by the 1980s is the result of its systematic improvement and dynamic development, the content of the main stages of which is as follows:
- 40s - post-war reconstruction, during which the colossal destruction of the blockade period was largely eliminated. Thousands of houses have been brought into a condition suitable for habitation;
- The 50s were a decade of selective overhaul, during which the problem of eliminating accidents was solved and the material and technical base was prepared for the transition to a comprehensive overhaul. At the same time, complete gasification of the housing stock was carried out and work began on converting houses from stove heating to the central one;
- the 60s - a period of comprehensive overhaul, the objects of which were, as a rule, individual houses that urgently needed it;
- The 70s - a period of comprehensive overhaul of houses using a group method with a gradual transition to reconstruction on the scale of large residential formations: neighborhoods, microdistricts, highways.
Comprehensive overhaul of houses provides a successful solution to the entire range of urban planning problems by simultaneously eliminating both physical and obsolescence each house separately and thereby contributes to the gradual transformation of the entire residential environment of the old buildings.
The technical problem of preserving the bulk of residential buildings is solved by restoring the irreplaceable parts of buildings (foundations, walls) and replacing worn-out structures (wooden floors, partitions, stairs and roofs) with durable concrete and reinforced concrete ones, which ensures the necessary structural strength of buildings and the operational reliability of their service. for one regulatory period.
Comprehensive overhaul allows us to successfully solve the main, social, problem of the old housing stock by radically transforming living conditions:
- creation of new apartments that meet the comfort requirements modern requirements, ensures improvement of living conditions of the population;
- expansion of existing and creation of new built-in institutions; their rational placement in the microdistrict ensures an improvement in the level and quality of public services for the population;
- decompaction of intra-block development, landscaping and landscaping of courtyard areas improve sanitary and hygienic qualities residential apartments and improve the living conditions of the population.
The next stage in the field of systematic overhaul and reconstruction should be the 1980-1990s. The accumulated experience focuses on the need to continue to improve the activities of technical experts in a comprehensive study of repair objects in order to prepare comprehensive information not only about the technical condition and obsolescence of each house, but also their artistic and historical value and, on this basis, the preparation of appropriate recommendations for repair and reconstruction.
The difficulty of preparing recommendations is that in the central regions there are over 500 architectural monuments under state protection, which turns the entire center into a monument of urban planning art. Ill-considered reconstruction of old houses can disrupt the existing harmony of the development. At the same time, the responsibility of technical experts for their recommendations goes far beyond the administrative one.
It would be easiest, being wary of this responsibility, to slow down the pace of capital repairs and direct efforts to deepen research, but data from a full-scale survey of building structures indicate the opposite: it is necessary not to slow down, but to increase the volume of massive capital repairs of old residential buildings. In our country, the average standard service life of brick walls of ordinary residential buildings is 125 years, in Belgium - 150, in France - 100, Hungary - 100, Poland - 90-130, Sweden - 100. The service life of old houses is running out, and the rest of the above-ground structures are even shorter.
A generalization of materials from a technical examination of old residential buildings in Leningrad confirms the validity of the average standard service life of above-ground building structures, despite the fact that the most ordinary from a structural point of view brick houses, have been successfully operated for 200 years and will also be used in the third millennium.
The need for comprehensive overhaul and reconstruction of the bulk of old residential buildings in Leningrad is dictated not only by the loss of the original reliability of building structures. At the same time, the complex social problem of providing each family with a separate comfortable apartment is solved. Implementation social program in the field of improving housing conditions in the old building can only be achieved through radical modernization with a comprehensive overhaul with a complete replacement of floors.
Before repairs are carried out in individual buildings, if there are positive conclusions from technical expertise, it is possible to divide large apartments into small ones with a partial increase in the level of improvement. Such repair facilities are included in the five-year targeted program. The difficulties in carrying out this type of repair lie in the lack of standards for the design and implementation of work.
1The article raises the question of the economic and social efficiency and feasibility of carrying out major repairs of multi-apartment residential buildings. The article provides statistical data on the state of the housing stock in the city of Perm. The main provisions of the housing policy of the state and the region are considered - changes made to the housing code of the Russian Federation, as well as the main provisions of the regional capital repair program common property in apartment buildings, and also provides an overview existing system maintenance and major repairs of multi-apartment residential buildings. The main criteria for selecting houses for major repairs are highlighted. Given practical examples inspection of multi-apartment residential buildings in the city of Perm, the purpose of which was to determine the feasibility of major repairs. Recommendations are offered for organizing and effectively and expediently carrying out major repairs of multi-apartment residential buildings.
technical condition
physical and moral wear and tear
modernization
major renovation of residential apartment buildings
reproduction of housing stock
housing stock
1. Regional program for the overhaul of common property in apartment buildings located in the Perm Territory for 2014-2044, approved by Decree of the Government of the Perm Territory dated April 24, 2014 No. 288-p [ Electronic resource]: access from the electronic fund of legal and regulatory technical documentation “Tekhexpert”.
2. VSN 58-88 (r). Regulations on the organization and implementation of reconstruction, repair and maintenance of buildings for communal and socio-cultural purposes [Electronic resource]: access mode: Technical expert.
3. Evdokimenko N.L., Larin S.N. Problems financial security capital repairs of the housing stock.// Audit and financial analysis. - No. 5 - 2009.
4. MDK 2-04.2004. Methodical manual on maintenance and repair of housing stock [Electronic resource]: access mode: Techexpert.
5. Methodology for determining the physical wear and tear of civil buildings [Electronic resource]: approved. Order of the Ministry of Communal and Communal Resources of the RSFSR dated October 27, 1970 N 404). - Access mode: ConsultantPlus.
6. Sazonov P.A. Economic analysis of investment support for capital repairs of apartment buildings: dissertation for a candidate’s academic degree economic sciences. - N. Novgorod, 2004 - 136 p.
7. Territorial body of the Federal State Statistics Service for the Perm Territory (Permstat) [Electronic resource]: official. website. - Access mode: http://permstat.gks.ru/.
Among the many problems and tasks that have accumulated in the housing sector of Perm, the problem of major repairs, reconstruction, modernization and renovation of the housing stock comes to the fore.
This problem arose due to many years of underfunding of capital repairs and reconstruction of the housing stock and utilities. Over the past two decades, the deterioration of the housing stock and public utilities has increased significantly, which has led to an increase in the volume of dilapidated and dilapidated housing, a decrease in reliability, and environmental safety of operation engineering systems, increasing current costs for their maintenance.
Purpose of the study
The purpose of the study is to review the existing system for maintaining and carrying out major repairs of multi-apartment residential buildings, review the criteria for selecting houses for major repairs and assess their sufficiency to justify the major repairs of residential multi-apartment buildings.
Research results
As statistics for 2013 show, 60.2% of the housing stock in the Perm Territory is in a state of 0 to 30% wear and tear, 33.8% of the stock is in a state of 31-65% wear; 5.0% and 1.1% - 66-70% and over 70% wear, respectively. At the same time, the share of multi-apartment residential buildings with a degree of wear and tear of 31-65% is 57.7%. The share of dilapidated and dilapidated housing is 4.3%. It should also be noted that a significant part of the housing stock in Perm does not meet the modern needs of the population quality characteristics, technical content and level of improvement.
In connection with changes in the Housing Code of the Russian Federation regarding the organization and financing of capital repairs of multi-apartment residential buildings, the authorities of the city of Perm have developed a “Regional program for capital repairs of common property in multi-apartment buildings located in the Perm region...”, under the terms of which the Program All apartment buildings are included, with the exception of houses that are duly recognized as unsafe and subject to demolition, and houses whose physical deterioration exceeds 70%.
To rank residential buildings according to the degree of their deterioration is the task of the municipality on the basis of Decree of the Government of the Russian Federation of June 30, 2015 N 657 and Decree of the Government of the Russian Federation of October 29, 2014 N 1115 on technical monitoring of houses. In addition, according to the law of the Perm region dated March 11, 2014 No. 304-PK, the order of inclusion of apartment buildings in the regional program of capital repairs of apartment buildings is determined on the basis of data from monitoring the technical condition of apartment buildings in accordance with the following criteria: 1) year of commissioning apartment building; 2) the date of the last major repair by type of work (services) included in the list of services and (or) work on major repairs of common property in an apartment building; 3) physical wear and tear of an apartment building,%; 4) the completeness of receipt of contributions for major repairs from the owners of premises in an apartment building over the last three years of implementation of the regional program.
In accordance with regulatory documents, a major overhaul is defined as a set of works for the complete or partial replacement of structural elements and engineering systems of buildings, which leads to a decrease in physical wear and tear and an increase in performance qualities. Major renovation multi-apartment residential building should include the elimination of malfunctions of individual parts or completely worn-out structures, restoration or replacement of them with stronger, more durable and economical ones that improve the performance of the buildings being repaired, with the exception of complete replacement main structures, which include all types of walls, frames, stone and concrete foundations. As part of a major overhaul, economically feasible modernization of the building can be carried out: improving the layout, increasing the quantity and quality of services, equipping with missing types of engineering equipment, and landscaping the surrounding area.
The most important part of organizing a major overhaul is the development of its strategy. In theoretical terms, two repair options are possible: according to technical condition, when repairs begin after the occurrence of a malfunction to eliminate it; preventive-preventative, when repairs begin before a failure occurs (to prevent it). In practice technical operation buildings use a combination of two strategies: repairs are prescribed based on service life, and the volume of repair work is determined based on technical condition.
The timing of major repairs of residential buildings is regulated by the Regulations on the organization and implementation of reconstruction, repair and maintenance of residential buildings, public utility and social-cultural facilities (VSN 58-88(r)). When planning major repairs, the frequency of their implementation can be taken in accordance with the recommended Appendix 2 (for buildings as a whole) and the recommended Appendix 3 (for individual structures and elements). The specified annexes establish the minimum duration of effective operation of apartment buildings, as well as individual elements of apartment buildings, that is, such a service life after which major repairs are necessary. For example, the minimum duration of effective operation of roof coverings made of roll materials is 10 years, from galvanized steel - 15 years, from slate - 30 years, from ceramic tiles- 60 years, etc. .
However, at present, the organization of major repairs is focused mainly on emergency restoration work.
Under the new conditions for organizing major repairs of residential buildings, residents, or rather, owners of apartments in apartment buildings, play an important role in carrying out major repairs of a house: without them it will be impossible to either draw up an estimate or accept the work performed. And it would seem that new program capital repairs will allow owners, albeit at their own expense, to eliminate the accumulated wear and tear of building structures and engineering communications residential building, improve technical condition common property of the house and extend the life of the building. But even here they have already been identified weaknesses, both financial and technical in nature.
The list of work on major repairs of common property in apartment buildings, according to the regional program, includes: repair of in-house engineering systems for electrical, heat, gas, water supply and sanitation; repair or replacement of elevator equipment, repair of elevator shafts; roof repair, installation of roof exits; repair basements, which relate to common property in the house; insulation and (or) repair of the facade; installation of collective (common house) metering devices and resource consumption control units; foundation repair.
Many years of experience in inspecting residential buildings shows that on the territory of Perm there are also multi-apartment residential buildings included in the capital repair program that are not recognized by the city administration as unsafe, but in fact the load-bearing capacity of the building structures of these houses is reduced, proper reliability and safety are not ensured, and they represent threat to the life and health of citizens. Carrying out major repairs of common property under the program in such houses will not ensure the required safety of the building, but, on the contrary, may hide defects and damage that require other remedial measures (strengthening of structures or reconstruction of the building). This is where the question arises about the advisability of carrying out major renovations of a residential building.
The effectiveness and feasibility of major renovations of buildings is determined by comparing the economic and social results obtained with the costs required to achieve them. At the same time, economic results should be expressed in the elimination of physical wear and tear and savings in operating costs. Social results should be expressed in improving the living conditions of the population, working conditions of service personnel, improving the quality and increasing the volume of services.
One of the examples when violation of standard operating periods and untimely implementation of preventive maintenance work lead to disappointing results - residential apartment building on the street Karpinsky, 5 in the Industrial district. The building was built in 1953, two-story, with 30 apartments, with brick walls And wooden floors. The minimum duration of effective operation of the residential building under study before undergoing major repairs is 10-15 years [VSN]. The frequency of routine repairs should be 3-5 years. The actual lifespan of the building is 62 years. During the period of operation of the building, no major repairs were carried out. The risers and utility pipelines were partially replaced. An examination of this residential building showed that major repairs of the building are not advisable for a number of reasons.
Firstly, defects and damage were identified in the building’s building structures, which indicate an emergency technical condition of the building, which does not ensure the safe stay of residents in the house. Such defects include: through horizontal cracks in the basement of the building, bulging and curvature brickwork plinths, which indicate horizontal displacements of the foundation; vertical through cracks in the external walls of the building, extending to the floors and interior walls, which indicate the division of the building into blocks with different deformations; as well as deflections, numerous cracks and destruction of the plaster layer of floors; subsidence of floor subfloors.
Secondly, based on the results of a quantitative assessment of the technical condition of the building structures, the physical wear and tear of the building was determined, which is 59%. According to the Methodology for determining the physical deterioration of civil buildings, there is a relationship between the physical deterioration of the building and estimated cost costs for major repairs. Given the obtained value of physical deterioration of the building's building structures (59%), the approximate cost of major repairs is 87% of the replacement cost of the building. Where the replacement cost of a building is understood as the cost of new construction of the residential building under study, which is calculated in current prices on the date of the survey. The maximum cost of repairs should be more than 80% of the replacement cost.
Thirdly, the examined residential building has significant functional (moral) wear and tear, which reflects the non-compliance of building structures, engineering systems and the building as a whole with ergonomic requirements and includes the following indicators: presence of combustible structures (wooden floors and partitions); lack of bathrooms; shared bathroom and kitchen for several apartments; inconsistency between the size of the premises and modern ones regulatory requirements. Elimination of obsolescence is possible only through reconstruction or modernization of the building being inspected.
Of course, during a major overhaul, modernization work may be carried out to compensate for obsolescence, but such work does not constitute the essence of a major overhaul. IN modern conditions, given the high pace of scientific and technological progress and the implementation of its results, both in the technology of work production and in the production of materials and structures, carrying out traditional major repairs without modernization elements is in many cases impossible and impractical.
General requirement for inclusion in the planned list of works and technological processes major repairs of apartment buildings associated with the modernization of structures, engineering systems and other elements of residential buildings must be preceded by an assessment of the economic feasibility of carrying out modernization work. This assessment is made taking into account the fact that the service life of new (replaced structures, engineering systems and other elements and their parts) should not exceed the residual service life of apartment buildings.
There are other cases of inappropriate capital repairs of multi-apartment residential buildings. For example, residential buildings on the street. Engels in the Dzerzhinsky district. The buildings are two-story, with brick walls and wooden ceilings. Despite their service life (about 50 years), their technical condition meets the requirements of mechanical safety and does not pose a threat to the life and health of citizens. But due to significant obsolescence, these buildings do not meet modern space-planning, sanitary-epidemiological and fire requirements, and also do not fit into the architectural appearance of the surrounding buildings - similar buildings are being demolished in the adjacent territory and it is planned to build adjacent blocks of 6-9 storey buildings. The rational way out of this situation is seen to be the renovation of residential buildings, which will include the resettlement of residential buildings and the construction of new ones, taking into account the urban planning concept for the development of the quarter.
Faced with similar examples of unjustified or economically inexpedient capital repairs of residential buildings, in the new conditions of housing policy there is a need to develop a methodology for organizing repair work, taking into account the interests of direct participants in the investment process, the regulatory framework and current legislation.
The capital repair planning scheme should be based not only on documentary data prescribed in the regional capital repair program, but also on specific, reliable and up-to-date information on the technical condition of all building structures, elements and components of the building, and building engineering systems, obtained by qualified specialists as a result detailed or comprehensive examination of the technical condition of the building.
An important task of organizing a major overhaul is to determine the need for repairs for each specific multi-apartment residential building, to compare the needs with the capabilities and to make decisions based on this measurement. management decisions, which are always a certain compromise. At the same time, the main advantage of the system of scheduled preventative repairs must be preserved, namely, its preventive nature, ensuring early repairs until the building or its element reaches an emergency condition.
Conclusion
The problem of carrying out major repairs of multi-apartment residential buildings and restoring their functional and operational characteristics to the required level for a number of indicators is one of the most acute, but not yet resolved problems. Changes made to the Housing Code of the Russian Federation and regional capital repair programs cause a lot of controversy and disagreement. The system of ranking residential buildings according to the proposed criteria does not allow us to adequately establish the need for major repairs, the volumes and types of repair work, and, most importantly, assess the economic and social efficiency and feasibility of major repairs.
To successfully implement the main directions of reproduction of the housing stock through major repairs, it is necessary:
- consider major renovations in close connection with the existing urban planning and economic environment (mandatory feasibility study of major renovations);
- take into account the actual technical condition of the housing stock and the dynamics of the needs for major repairs, modernization and reconstruction;
- consider technological requirements to the timing of major repairs;
- stimulate the process of attracting financial resources to the field of repair work, increasing their attractiveness for investors;
- create a regulatory framework for major repairs of residential buildings, taking into account modern socio-economic conditions.
Reviewers:
Kashevarova G.G., Doctor of Technical Sciences, Professor, Head. Department of SK and VM, Perm National Research University, Perm.
Kharitonov V.A., Doctor of Technical Sciences, Professor, Head. Department "SIM", Perm National Research University, Perm.
Bibliographic link
Shestakova E.A. ON THE JUSTIFICATION OF THE EXECUTIONALITY OF CAPITAL REPAIRS OF RESIDENTIAL BUILDINGS // Contemporary issues science and education. – 2015. – No. 2-3.;URL: http://science-education.ru/ru/article/view?id=23630 (access date: 06/12/2019). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"
