The conservation of the car for the winter is a very controversial event, some consider him meaningless and belong to the "relics of the past", but in fact, for decades there has changed little and corrosion "no one has canceled."
In this article, I will talk about the basic rules of the right conservation in order for your car well overwhelmed and in the spring stood up with minimal losses.
1. Iron garage - unacceptable!
Garage from tin or thin metal sheets is not suitable for conservation of the car for the winterIn the daytime, it is heated, and in the dark heavily cool. As a result, due to the temperature difference, the paintwork (LCP), rubber parts may be caused, and the formation of condensate is possible and as a result - corrosion. Ideal for storing the car is a major garage of wood, blocks or bricks with thick walls and heated, which is not terrible drops and temperature fluctuations.
2. In no case do not use tarpaulin
If you do not have a garage room, and the parking lot is very far or it is not at all, do not use tarpaulin covers or capes to protect the body. This material is very bad for this, it still misses moisture in all its density, while very badly releases it outside, as a result he accumulates a large amount of moisture, which evaporates in the sun and creates a greenhouse effect. What happens with the metal in the greenhouse you know, I think there is no need to once again explain ... In addition, when you withdraw or dressing the cover, you somehow damage your LCP.
3. Do not wash the car before conservation
A wet or fresh car without ventilation will dry for a very long time, meanwhile on the body in vulnerable places there will appear corrosion. If you did not have time - put a dirty car into the garage, it will be even not quite aesthetic, but the car will be dry and not "griest" you in the spring of swollen paint. Alternatively, you can move the conservation of the car For the winter, waiting for a warm day.
4. Do not use the "pads"
Some "experienced" motorists advise newbies when setting a machine for a long-term savings to use the so-called blocks that are installed under the car in order to unload springs and suspension. The purpose of such an event is that in such a free state the suspension is better saved. However, at the same time, there are no few those who have had a sad experience of such storage, instead of use, everything turned out to be the costly repair of the chassis. The fact is that when raised the body from the corps, the shock absorber comes out of the body, if it is not very dry in the garage, the stocks begin to rust and be covered by corrosion, as a result, you "fall" to replace all or most shock absorbers.
5. Be sure to remove the AKB
For the winter from inaction, the battery can be completely discharged, in addition to the negative impact of the cold, it can be easier or losing the former power and performance. In order to avoid such a scenario, I recommend to remove the battery with the car and put on long-term storage in a dark dry place. If you are not hunting to rush from the battery, then at least remove the high-voltage wires with the terminals. Do not forget from time to time to recharge the battery and check the density of the electrolyte with the help of a carometer.
6. Do not leave water in the radiator!
If you use water or very "weak" as coolant, which freezes with the slightest freezing, be sure to drain it before weave the car for the winter. Best instead of a frost-resistant. In the washer tank, there should also be non-freezing fluid, if you do not have such, then just drain the water from the tank. The exhaust is better to shut anything dense, for example, a piece of velosis tightly folded into a plug. Do the same with the air duct, get the air filter and plug the hole with a rag in the oil. Such a rag will not miss not only air, but also moisture, which is very important. The fuel tank must be filled with fuel, which is called "string", this will avoid corrosion and water appearance in the tank. In an empty tank, condensate is formed, in several months it will be gathered enough to complicate your life and make drying the tank and flush the entire fuel system.
7. If you are lazy, then this item is for you!
Those who do not want to fulfill all the above preservation safety precautions, I can give several tips that will allow you to save your car as possible with minimal "televizations". First of all, do not be lazy once a week before the operating temperature. From time to time, recharge the battery and follow its condition. Try to maintain the optimum temperature in the garage especially at critical temperatures. Once a month after serious frosts, check the condition of your car if you have found something wrong, do not be lazy and perform all the measures described above and produce preservation cars Or trust this procedure to specialists.
With long-term storage, especially in open areas, cars as a result of impact of atmospheric precipitation, dust and oscillations of air temperature are destroyed: metal parts corroded (rust), the tree dissipates or rotates, losing elasticity, crack, braid collapses and loses its insulating properties, varnishes And the paints dump and crack. As a result of corrosion, the surface surface is spoiled, and its distribution in the depths of material significantly reduces the strength of the part.
To protect against corrosion, parts are covered with varnishes, paints or lubricants. To prevent moisture from entering the inside of units, mechanisms and instruments of the car, their sealing is widely used.
Before coating with varnishes, paints or lubrication, the surface of the part is thoroughly cleaned from the traces of corrosion, since the paint or lubricant applied to the crude surface is not. After removing traces of corrosion, the parts are wiping with a rag moistened in gasoline, and dry wipes. Painting parts best with oil paints, lured on a natural olife, as they create a solid protective film.
The surfaces of the parts that should not be painted are protected by films of oils and lubricants (CHK-3 conservative lubricants, PVCs or UPs-2, cannon lubricant, Un).
To protect tires and other rubber parts from aging and ozone cracking, it is recommended to cover their aluminum paint AKS, and with its absence - a mixture of oil varnish 4c with aluminum powder. Tires can be covered with fabric covers, moisture-proof paper or other materials.
To prevent the harmful effect of atmospheric and climatic conditions, cars are subjected to conservation.
Preservation of cars It is called the content of good, fully equipped and specially trained cars in a state that ensures their safety and bring into combat readiness in the shortest possible time.
Conservation of cars can be short-term and long (more than one year). Depending on this, the scope of preparation of cars to preservation is different.
The production of the car for preservation and removal from it is made by the order of the head and is noted in the passport of the car.
Cars are contained in conservation on supports with buses unloaded and. Springs are unloaded with spacers installed between the axis and the frame. These cars are stored separately from cars located in everyday use.
Gasoline tanks of carburetor cars located in short-term conservation are filled with a variety of gasoline of the last arrival, and fuel tanks of diesel cars - seasonal fuel varieties. With long-term conservation, fuel tanks of diesel cars are filled with winter diesel fuel, and gasoline tanks of carburetor cars are stored unfilled and specially treated (conservative oil Ng-203 "B" or dehydrated) is applied to the internal surfaces of the tanks.
Carters of aggregates and car mechanisms in short-term conservation are filled with single or seasonal lubricants, and in long-term conservation - winter varieties.
If vehicles are not used in the LLC, can they put them? If so, how to do it? And you can not pay taxes on transport and property for them?
Transportation and property taxes with canned objects should be saved.
A detailed order of documentary and reflection in conservation account is given in the expanded response.
Do I need to pay transport tax from cars that are on conservation
Yes need.
Objects of transport taxation are all registered vehicles. Only the vehicles that are specified in paragraph 2 of Article 358 of the Tax Code of the Russian Federation are released from tax payments. Cars that are on conservation are not included in their number.
Is it necessary to pay tax on property from the cost of fixed assets translated into conservation
Yes, it is necessary if such property is recognized as an object of taxation.
Canvated property does not cease to remain the main means. Consequently, when calculating the property tax, its cost also needs to be taken into account. Other rules are not provided.
There is only one exception. Regional legislation may provide for special benefits for canvated property, which fully exempts from the payment of tax. A similar point of view is reflected in the letter of the Ministry of Finance of Russia of May 15, 2006 No. 03-06-01-04 / 101.
And how will this affect the calculation of the tax? It all depends on what time the asset is canned.
If the term of the conservation of the object is up to three months, continue to charge the depreciation on it. The residual value of the fixed assessment in this case will decrease quarterly, and at the same time - and the amount of payment tax payments (paragraph 23 of PBU 6/01, paragraph 3 of Art. 256 of the Tax Code of the Russian Federation).
If the term of the conservation of the asset is more than three months, the depreciation in accounting and tax accounting is not necessary. After the reference of the object, the depreciation should be charged according to the same rules as before it. For the period of conservation, the useful life of the main means is prolonged. Therefore, property tax will have to pay longer (p. 23 PBU 6/01, paragraph 3 of Art. 256 of the Tax Code of the Russian Federation).
Sergey Ragulina,valid state adviser of the Russian Federation 3rd grade
How to spend and reflect in accounting and in taxation to preservation of fixed assets
Documenting
The decision on the conservation of the fixed assessment must be issued by the order of the head of the organization in which it is necessary to specify:
- causes of conservation;
- the term of finding a fixed assessment on conservation;
- employees responsible for the preservation of the main agent and its subsequent decomposition;
- employees responsible for the safety of canvated fixed assets.
Glavbukh advises: Translation of the main means for preservation (determining the fixed assessment) additionally decorate the act. This document will confirm the fact of the preservation (decomposition).
Each fact of economic life is subject to the registration of the primary accounting document (Part 1 of Art. 9 of the Law of December 6, 2011 No. 402-FZ). The order is only an intention on transferring the main means to preservation. It is impossible to confirm the actual conservation of the fixed assets. Wontonservation involves performing certain work on bringing temporarily not used fixed assets to a state in which their best maintenance is ensured. Accordingly, when decolling, it is necessary to perform work on bringing the fixed assessment to a state in which it can be operated.
For accounting purposes, the extension of useful use for the preservation of the main means for a period of above three months is not provided. However, in accounting accrual depreciation, it is possible after the end of the useful use (p. 22 PBU 6/01). Therefore, after the depreciation, the depreciation on the main medium is accrued in the order operating before the preservation start.
The organization is obliged to keep records of fixed assets by the degree of use:
- in operation;
- in the reserve (reserve);
- on conservation, etc.
Accounting for fixed assets according to the degree of use can be carried out with reflection or without reflection on the account 01 (). So, with a period of over three months, it is advisable to take into account fixed assets on a separate subaccount "Fixed assets on conservation". This approach is consistent with clause 20 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of October 13, 2003 No. 91n.
Debit 01 (03) subaccount "Fixed assets on conservation" Credit 01 (03) Subscribe "Fixed assets in operation"
- Transferred to the main remedy.
After setting the main tool, make the wiring:
Debit 01 (03) Subaccount "Fixed assets in operation" Credit 01 (03) Subscribe "Fixed assets for conservation"
- The main tool is cleaned.
When carrying out conservation and decomposition of fixed assets, the organization may have expenses. For example, material expenses (various lubricants and packaging materials), dismantling costs and equipment installation, etc. The costs of conducting conservation and decomposition, as well as the costs of the maintenance of canvasted fixed assets, reflect in accounting as part of some expenses:
Debit 91-2 Credit 10 (23, 60, 68, 69, 70 ...)
- Costs for conservation, decomposition and content of canned fixed assets are taken into account.
An example of reflection in accounting and in the taxation of the preservation of the main means, depreciation is accrued with a linear method
If the main remedy is used in the organization's production activities, the costs of its conservation, the content on conservation and decomposition reduces the tax base for income tax. The costs associated with the conservation of the fixed assets, consider in the composition of non-dealerization expenses (sub. 9 p. 1 of Art. 265 of the Tax Code of the Russian Federation).
With the method of accrual, the tax base is reduced in the reporting (tax) period to which they relate (paragraph 1 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). Namely:
- The costs of preservation (decomposition) of the fixed assets - in the reporting (tax) period in which the basic remedy was molded (cleaned). That is, when an act on the conservation of the facility of fixed assets was signed (the act on the decomposition of the object of fixed assets). It is at this point that costs are recognized as economically sound (Tax Code of the Russian Federation).
Outside: VAT
When transferring fixed assets to preservation of the input VAT from their residual value, do not restore. However, during the period of finding a fixed assets on conservation or with its decons, the organization may arise to restore the input tax. So follow, for example, in the following cases:
- when transferring a fixed assessment to the authorized capital of another organization;
- when switching from a general tax system to simplified or payment of UNVD;
- when using liberation from paying VAT;
- When using a fixed assessment after a decomposition for performing non-taxable VAT operations.
The current legislation of the Russian Federation does not contain specific guidelines for the translation of the facilities of fixed assets (OS) to conservation. Therefore, your organization independently decides on the need to transfer the OS object to conservation.
If the organization decides to translate the OS object to preservation, it is reflected as follows.
Accounting
The procedure for the conservation of facilities of fixed assets adopted for accounting is established and approved by the head of the Organization (clause 63 of methodological instructions on accounting of fixed assets, approved by the order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, hereinafter - guidelines).
For accounting purposes, the OS object translated into conservation continues to be taken into account as part of OS (p. 4 PBU 6/01 "Accounting for fixed assets", approved by the order of the Ministry of Finance of the Russian Federation of 30.03.2001 No. 26N (hereinafter - PBU 6/01); p. 20 guidelines).
In our opinion, to take into account OS facilities translated into conservation, it is advisable to open 01 "fixed assets" a separate subaccount of "fixed assets on conservation" (instructions for the application of accounting plan for financial and economic activities of organizations, apply. Order of the Ministry of Finance of Russia from 31.10 .2000 № 94N).
The depreciation is suspended (paragraph 23 of PBU 6/01, clause 63 of methodical instructions):
- on OS facilities translated by decision of the Organization's Head for Conservation for a period of more than three months;
- during the restoration of the OS object, the duration of which exceeds 12 months.
Tax account
In order to tax accounting, the OS object translated into preservation of over three months is excluded from the composition of depreciable property. When the object is detrimental (paragraph 3, 5 of paragraph 3 of Art. 256 of the Tax Code of the Russian Federation):
- the depreciation is accrued in order operating until its conservation,
- useful use period is extended during the period of finding an OS object on conservation.
In addition, in our opinion, in the translation of the OS object, internal documents should be issued for conservation:
- the order of the head of the organization on the transfer of the OS object to conservation;
- conclusion of the Commission on the conservation of the OS object;
- the act of translating the OS object to conservation. The unified form of an act of the current legislation of the Russian Federation was not approved, so your organization has the right to develop it independently. The act approves the head of the organization.
Get more information about accounting operations with fixed assets and their design in "1C: Accounting 8" in the reference book. 1C: Accounting 8 Section "Accounting and Tax Accounting" for ITS
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Under the conservation of cars it is understood as long-term storage of technically good and fully equipped cars. In conservation, removal from the car batteries and tires for storing them in special (improved) conditions. In order to ensure the safety of machines with them, as a rule, water and fuel are drained. The oil in aggregates should be refilled, and the air pressure in the tires (if they are not removed) within the normal range. Conservation is to prepare machines for storage, storage of machines, periodically controlling their technical condition and completeness and maintenance during the storage period.
When preparing for conservation, the maintenance and maintenance of the car in the amount of TO-2, and also produce additional works, most of which are aimed at ensuring the maximum tightness of the aggregates for protection against atmospheric air. In addition, the truck is tinted, and all non-painted metal surfaces (including chromed, nickel-plated and others) are covered with a layer of anti-corrosion lubrication. All aggregates are made of lubricant and the carters are washed, the crankcases are wrapped with wrapped paper. The engine lubrication system is washed with low-viscosity oil, replace the filter element of thin purification, washed the filter housing and oil-flows are blown.
It is extremely important to protect the engine cylinder corrosion. To do this, it is necessary to remove the exhaust gases from them and neutralize their action. At the same time, the carburetor engine stop (devastating) on \u200b\u200bsmall circulation, overlapping a gasoline crane to completely spend gasoline from the carburetor and fuel pipelines. Then the cylinders are purged, rotating the crankshaft with the starter when the candles and the opened lid of the oil-free pipe.
Next you need to lubricate the surfaces of the cylinders. To do this, in each cylinder through the candle hole with a syringe or funnel with a rubber tube poured 50 cm 3 Ceremonial dehydrated oil used for this engine, turn the crankshaft for 10 - 15 revolutions and screw the candles. To protect the threads of candles from moisture of deepening of the candle holes, it is necessary to fill in oil used for the engine.
To protect the instruments of the power supply system from resinous sediments dropping out of gasoline, the carburetor is removed, the gasoline is cleared of it, purged with compressed air and installed in place, then disconnect the benzine tank outlet from the gasoline tap and remove the remains of gasoline from the benz pipelines and the pump using the handheld lever. . The slots in air filters, the covers of the oil pipe and the oil level pointer are sealed with paper impregnated with lubricant un.
As a protective coating of highly heated parts (exhaust pipelines, silencer and its pipe), a graphite lubricant is applied, which is applied to them with a thin layer. The hole of the muffler pipe is tightly closed with a wooden cork or stuck with wipe paper.
Having completed the preparation of the automotive engine to protect it from moisture and dust, it is covered (under the hood) with a woven paper or a water-winding cloth.
Gasoline tanks are removed, twisted a tap with a nutrient tube and remove the gasoline level indicator sensor. The sensor rheostite box is cleaned and stained, the contact screw is cleaned. Next, the tank is washed for 8 to 20 minutes with water heated almost to 100 ° C, changing it when washing two or three times. For washing, you can also use a ferry of low pressure or solvents (White spirit, etc.). Before installing in place, the washed tank must be dried.
When storing cars with tanks, not filled with gasoline, the preparation of the tank to preservation is to wash it with hot dehydrated oil and sealing. Loading the hole under the gasoline level sensor, 10-15 liters of oil heated to 105 ° C are poured into the tank, after which the tank is rotated, setting it alternately to all its walls three or four times. In this case, all the walls of the tank must be evenly coated with oil and the drain oil must have a temperature of 60 - 70 ° C.
Rechargeable batteries are checked and charged at the charging station. At low temperature, batteries are removed from the machine and stored in warm rooms. In the summer in areas with heat kM The battery climate is stored in cool premises.
To prepare a generator to long-term storage, it is removed from the engine, lubricated bearings and seal the housing (using paper salas that are coated with 3 - 4 layers of automotive nitroemali). The generator prepared for conservation is installed on the engine. The working surfaces of the pulleys of the generator, the fan and the compressor are painted nitrocracy, the belts are installed without tension.
To seal the distributor, the pairing of its enclosure with a lid and the ventilation holes in the distributor cover are sealed with a paper tape covered with varnish or nitrocracy.
Headlight reflectors are cleaned and damaged gaskets are replaced (headlights with sealed optical elements are not opened). Headlight glasses are wrapped with paper, sticking it to the headlight body or to the wing of the car, after which the paper is painted with light nitrocrase. To seal the headlight, the place of pairing the body of the headlight with a rim is sealed with a paper ribbon, and on the headlights located in the wings, apply the second layer of paper, overlapping for 10 - 15 mM. The edges of the lower pasting.
The gearbox levers and handouts are put in a neutral position, the hand-made brake is lowered. The pedals of the clutch and the foot brake are cleaned and stained.
The steering hinges are lubricated by the lubricant of the Us and wrapping them and the cardan hinges with wipe paper.
After removing the brake drums, check the state of the brake pads and the springs, washed in kerosene brake lining, wheel hub bearings and hubs. The hubs are filled with fresh lubrication. Springs clean and smeared. Threaded compounds of manual and foot brakes and car clutch, hinged hood compounds, loops and cabin lock locks are lubricated by Lubrication Un.
Car tires dismantle and check their condition, before mounting the tires, the wheels of the wheels are cleaned and stained.
The unknown surfaces of the details of the winch are lubricated with waste oil, and the cable - graphite lubrication.
To protect against sunlight, the tires are closed with covers or mats, windscreen windows of cars - cardboard or plywood shields, painted light paint, rim and steering knitting spokes are wrapped with paper or light marral tape, and rubber wiper brushes are stored in the cab.
The tool and accessories are cleaned, lubricated and wrapped with paper or matter, impregnated with lubricant Us.
After performing all the work of the engine hood, cabin doors, fuel tanks and toolboxes are seeded.
In the parking lots, cars are installed on the goats so that the wheels are raised from the ground by 8 - 10 cm, and the springs are unloading (for this, wooden struts are installed between them and the frame).
Maintenance of machines in conservation must be carried out according to plan. The scope of work includes cleaning the parking space, the external cleaning of cars from dust or moisture, checking the staffing and preservation of units and mechanisms.
Rechargeable batteries are recharged and once every three months are subjected to a control cycle.
Twice a year - in the fall and spring - it is necessary to replace the oil in the engine and other units in accordance with the season of operation.
To restore the oil film on the walls of the cylinders, oil is poured into them, as described above. To the gears and other parts occupy a new position, turn the driving and driven wheels and the steering wheel, and when turning the drive wheels, turn first transmission and turn off the clutch. Remove the old lubricant from the steering hinges and lubricate all the lubrication points. Check the effect of levers and pedals of manual and foot brakes, clutch, control mechanisms, carburetor dampers and lighting switches. Check the level of fluid in the main brake cylinder reservoir.
With seasonal charging of batteries, the electrolyte density is adjusted to the value corresponding to the period of operation.
After a year of the continuous conservation of the car, it is additionally required to start the engine and listen to it on various crankshaft revolutions, check the operation of all control and measuring instruments and aggregates.
At least half of cars in conservation are inspected by control mileage, up to 10 kM.
If necessary, keep cars with refilled tanks, gasoline is replaced once a month in areas with a hot climate in the spring and summer period and once every 3 months in the autumn-winter period, in areas with temperate climates - respectively once every 3 months And once every 6 months; In areas with a cold climate, regardless of the time of year - once a year.
Guidelines must systematically check the content of machines in conservation.
If you find the same defects in several machines, it is necessary to check the condition of the aggregates of all machines contained in conservation.
When removing machines with preservation, sealing plugs and pastiles are removed, the external parts from the preservative lubricant are cleaned, the battery is connected, they drain the waters from the engine crankcasers, power transmission units and fuel tanks, check the oil level. If necessary, oil is attached. The fuel is poured into the tanks only in the case of storage of machines with an unforgettable power system. Refuel the fuel only on petrol stations.
Before starting the engine from the recesses of the candle holes, oil is removed, the candles are twisted. To remove excess oil from the cylinder sharply check the crankshaft for 15-20 revolutions. Before placing candles in place, the electrodes are washed with gasoline.
To protect the tires of the rear wheels from spraying with an oil emitted from the muffler at the beginning of the engine operation, the iron or plywood sheet is installed in the outlet opening of the muffler.
Then inspect the machine in the volume of the control inspection before reaching and during the control run thoroughly check the operation of all units and mechanisms. Detected malfunctions should be immediately eliminated.
