All machines that are not planned to be used for more than three months are subject to storage.
Engines of type B-2, both installed on machines and stored in warehouses, are subject to conservation when the machines are out of use or during storage of one month or more.
New cars, as well as cars that arrived from major or medium repairs, are put into long-term storage after running in.
Vehicles with installed weapons, special equipment, mobile means of repair and maintenance of automotive equipment (workshops) are put into storage after running in the chassis.
The power reserve until the overhaul (average) repair of the machines to be stored must be at least the established norm.
preparation of storage areas and maintaining conditions in them that reduce the influence of the environment and ensure the safety of machines;
the correct distribution and arrangement of machines in storage places;
high quality preparation of machines for storage;
timely quality care, maintenance, inspection and testing of machines during storage;
timely re-preservation of machines, refreshment (replacement) of fuel, lubricants and other operating materials, as well as replacement of parts with a limited service life;
refueling of machine units with all seasonal workers - conservation materials (fuel, oils, greases, liquids);
carrying out scheduled maintenance (RTO) in a timely manner;
systematic control of the organization of storage of machines.
Stored machines are kept in specially equipped storage areas, which are heated and unheated storages, sheds and open areas.
Long-term storage vehicles and combat vehicles must be kept in storage facilities. In exceptional cases, the specified equipment is allowed to be kept under a canopy or in an open area. The rest of the cars can be kept both in storage facilities and under a canopy or in an open area.
When placing machines in storage facilities or under a canopy, the distance between the side walls of the machines, as well as between the sides of the machines and the walls must be at least 0.8 m for wheeled vehicles and 1 m for tracked vehicles, between the rear walls of the vehicles and a wall or fence - at least 1 m.
In case of multi-row placement in storage facilities of the second and subsequent rows, towing ropes must be coupled with the vehicles in front.
At the storage sites, machines are placed in the order of division numbers and calculation along with standard trailers.
In the cab of each car, a long-term storage card is attached to the glass of the left door.
Routine work
Preparation for storage includes work on the maintenance of machines in the conservation of systems, components and assemblies to ensure, under specified conditions, a good working condition during the upcoming storage period. Maintenance and preservation represent a single technological process.
Maintenance when preparing machines for storage begins with a thorough cleaning - washing operations, during which water, dust and dirt are not allowed to enter the internal cavities of the engine, transmission units, fuel and oil tanks, electrical equipment, the cab, door cavities cabins, etc. The outer surfaces of the units are wiped dry; moisture is removed from hard-to-reach places with compressed air.
Conservation consists in protecting the surfaces of engines and structural materials from corrosion, aging and biological damage during storage and transportation and is based on the use of temporary protection means, as well as the restoration of permanent protection means (chemical, paint and varnish coatings applied to the surfaces of parts during manufacture).
When preserving automotive equipment, the following means and methods of protection are used:
application of protective films to workers - conservation materials and conservation lubricants;
application of inhibited polymer coatings;
static implementation of air in sealed volumes;
combined methods - the use of combinations of the above means and methods on one product.
Preservation works should be carried out in warm, dry, calm weather in conditions excluding moisture and dust ingress to the units. If necessary, it is allowed to carry out conservation in storage facilities and under sheds during the cold season at a relative humidity of no more than 80%. At an air temperature of at least 5 ° C, the preparation of machines for storage should be organized so that the main work on the application of protective coatings is carried out in heated rooms, and the movement of cars prepared for storage to parking places is carried out in tow.
Preservation and re-preservation of vehicles
Vehicles that are not planned to be operated for more than 3 months must be put in storage.
New cars are put on storage only after running-in.
General requirements for conservation
Preservation is carried out to protect the internal and external surfaces of the vehicle as a whole and its aggregates, assemblies and mechanisms from corrosion by applying a protective film of a corrosion inhibitor to these surfaces.
Anti-corrosion treatment and packaging provides 12-month storage of vehicles in conditions that exclude the ingress of atmospheric precipitation and pollution on the mothballed surfaces.
The preservation conditions must meet the following basic requirements:
- the relative humidity of the air should not exceed 70%, and the air temperature should not be lower than +15 ° С without sharp fluctuations during the day;
- there should be no materials that can cause corrosion (acids, alkalis, chemicals and other aggressive materials) near the conservation object;
- the time interval between the preparation of the surface for conservation and conservation should not exceed two hours;
- heating equipment must ensure the maintenance of the specified temperature of the mixture intended for conservation;
- containers with lids should be used to store preservatives.
The room in which the conservation is carried out must be dry, well-ventilated and heated, equipped with thermometers and psychrometers to control the temperature and humidity of the room; workplaces should be illuminated by diffused or reflected light (opaque lamps or fluorescent lamps). All components and assemblies of the car must have a temperature equal to or higher than the temperature of the room in which the conservation is performed. Sharp temperature fluctuations during conservation are not allowed, as this can lead to moisture condensation on the preserved surface.
Figure: 74. Scheme of lubrication points of the fifth wheel coupling of the KrAZ-258 vehicle.
All components and assemblies of the car to be preserved must be clean, without corrosive damage to the metal, as well as without damage to paintwork, metal and other permanent coatings.
During the conservation period, it is not allowed to carry out such work in which the preserved surface may become contaminated with metal, paint and varnish or other dust. The whole process of car preservation must be carried out efficiently and accurately, without damaging the paintwork of the lining. Oil stains, smudges and splashes of preservative grease can be removed with a clean cloth.
All metal surfaces that do not have anti-corrosion coatings (with the exception of painted ones) are preserved.
To preserve the engine, clutch, gearbox and other components and assemblies of the vehicle, use the following materials:
diesel oil DP-11 GOST 5304-54;
protective additive-inhibitor AKOR-1 GOST 15171-70;
protective grease "Neftegaz 204" MRTU 12N No. 69-63; diesel fuel GOST 4749-49;
waterproof two-layer packing paper GOST 8828-61;
polyethylene film 0.2 mm thick GOST 10354-63;
adhesive plaster MRTU 42 No. 487-62;
polyvinyl chloride tape TU MHP 2898-57;
silica gel GOST 3956-54;
CIATIM-201 grease GOST 6267-59;
CIATIM-203 GOST 8773-73 grease;
gun grease GOST 3005-51;
Ceresin 30 GOST 2488-47;
grease AMS-3 GOST 2712-52;
tsaponlak GOST 5235-59;
enamel MS-17 VTU UHP 105-59;
distilled glycerin GOST 6824-54;
soda ash GOST 5100-73;
potassium chromium peak GOST 2652-71.
All materials used for preparatory operations and conservation should be preliminarily subjected to laboratory analysis for their compliance with GOST or Specifications and should be used only with a passport and verification data.
The presence of acids and moisture in preservation materials is not allowed. If there is moisture in the oil, it should be removed by heating the oil with a closed flame (until the foam completely disappears); moisture is removed from the fuel by sediment.
Wooden corks used for conservation must be made of dry wood and impregnated with working-conservation oil at a temperature of 105-120 ° C until foaming stops.
Preservation of the power unit
Preservation of the engine consists in flushing the cooling system and preservation of the power supply and lubrication systems, internal surfaces, cylinders and an air cleaner.
Flush the cooling system with a passivating solution, preserve the power system with a mixture of diesel fuel with an AKOR-1 additive, preserve the lubrication system, internal surfaces, cylinders and the air cleaner with working conservation oil (the composition and technology for preparing preservation materials are given below).
The order of conservation is as follows.
1. Drain water from the engine cooling system and heater system. To completely drain the water, place the car on a flat horizontal platform, remove the radiator plug and the heater filler pipe cover, open three drain taps: on the engine water pump pipe, the boiler and the heater pumping unit. After draining the water, close the taps.
2. Unscrew the drain plug and drain the oil from the engine sump, then screw the plug.
3. Unscrew the drain plugs (two) and drain the oil from the gearbox, then screw the plugs.
After draining the oil, unscrew the cover of the oil pump intake, clean the oil intake screen and magnet from dirt and chips, then reinstall the cover. When installing the intake cover, make sure that it is in the correct position, taking care not to block the oil line with the cover or its gasket.
4. Drain the oil from the high pressure fuel pump (injection pump) and the engine speed regulator.
The oil is drained from the regulator through the hole in the lower part of the cover, and from the high pressure fuel pump - by sucking it through the hole under the fuel level indicator. After draining the oil from the regulator, tighten the plug.
5. Fill the cooling system with passivating solution and close the radiator filler neck with a cap.
6. Fill the working and conservation oil, heated to 70-100 ° C, into the following units:
into the high-pressure fuel pump in the amount of 0.2 liters, and into the speed controller - 0.15 liters. Pour oil into the holes under the level indicators from a container intended for preserving the Cylinders:
in the engine sump - 29 liters;
in the gearbox housing - 8 liters.
Reinstall the oil level gauges, close the engine filler cap and tighten the transmission filler plug.
7. Start the engine and let it run for 3-5 minutes at medium speed.
8. Remove the air cleaner and put a special technological plug on the connecting pipe of the intake manifolds.
9. Drain fuel from coarse and fine filters.
10. Disconnect the drain pipe from the coarse fuel filter.
11. Connect a special intake to the coarse fuel filter and immerse it in a container with a well-filtered mixture of fuel with AK.OR-1 additive heated to 70-100 ° C.
12. Connect a special drain tube to the tip of the fine fuel filter by lowering its other end into the fuel drain tank.
13. Bleed the fuel supply system with a manual fuel priming pump until a clean, free of air bubbles, conservation mixture comes out of the drain pipe.
14. Rotate the engine crankshaft with a starter for 2-2.5 minutes. The duration of continuous operation of the starter should not exceed 20 seconds with intervals between starts of 1-2 minutes. In this case, the handle for manual control of fuel supply and engine shutdown must be in the position of the fuel supply on.
15. Disconnect the special intake from the coarse filter
18. Crank the engine crankshaft with the starter for 20-30 seconds.
19. Disconnect the pipe (leading fuel from the injectors to the left tank) from the tip located at the rear of the left head of the engine block.
Connect a hose from a special pump to the tip, to which you connect the intake and immerse it in a container with a well-filtered mixture of fuel with the AKOR-1 additive, heated to 70-100 ° C. Remove the cylinder head covers and unscrew the steel mounting bolts by 1-2 turns tubes to injectors 4 and 5 cylinders.
Pump the drain line of the injectors until the preservative mixture (without air bubbles) flows out from under the pipe fastening bolts. After that, tighten the tube mounting bolts, replace the cylinder head covers and connect the tube to the tip.
20. Drain the solution from the cooling system and dry it for 3 minutes by blowing compressed air at a pressure of 1 kgf / cm2. Close the drain valves, radiator plug and heater filler cap.
21. Drain the working and conservation oil from the engine sump, gearbox housing and speed regulator; Pump oil out of the high pressure fuel pump through the hole on the level indicator.
Fill the engine, gearbox, high pressure fuel pump and speed regulator with operating oil in the amount specified in the engine manual.
22. Conservation of the air cleaner should be carried out in the following sequence of fuel and a special tube from the tip of the fine fuel filter.
16. Connect the drain pipe to the fine fuel filter and the supply pipe to the coarse fuel filter, after preserving the internal cavities of these pipes; drain the preservation mixture from the coarse and fine fuel filters.
17. Remove the connecting pipe of the intake manifolds and, using a special hose (through the inlet ports of the cylinder head), pour 60-70 ml of working-conservation oil heated to 70-1009 C into each cylinder of the engine.
Preserve cylinders with oil from a special container intended for this purpose.
23. Remove the process plug from the connecting pipe of the intake manifolds and. install the air cleaner in place, first placing waterproof paper under the cover (overhanging the body).
24. Scrolling the engine crankshaft after conservation is not allowed.
(25. Remove the bottom cover of the clutch housing hatch, install the plug and replace the cover. I 26. Wipe the outer surfaces of the power unit with a clean I cloth moistened with white spirit until all dirt and oil are removed, and then wipe dry.
27. Wrap the generator with waterproof paper; and the breathers of the high pressure fuel pump and gearbox with plastic wrap.
28. Cover with adhesive plaster or PVC tape:
drain hole of the engine water pump;
air release valve on the right water pipe of the engine;
high pressure fuel pump drain pipe hole;
engine breather;
a gap in the flywheel housing (at the pointer).
29. If grease gets on rubber or dyurite parts, wipe them thoroughly with a dry cloth.
30. Open places of the grooves of the fan pulleys, the water pump of the engine, the tension roller of the compressor drive belt,. Paint the engine crankshaft and power steering pump pulley j as well as paint damaged surfaces in the engine color.
Preservation of parts, components and assemblies of the car
1. Drain the water from the windshield washer and the cab heater, release the compressed air from the cylinders through the taps. After bleeding air from the cylinders, close the taps.
2. Pour 20 g of DP-11 diesel oil into each compressor cylinder (through the valve plug holes).
3. Cover with adhesive plaster or PVC tape:
opening of the steam outlet pipe of the radiator;
brake cylinder air filter hole;
outlets of wipers;
brake valve air outlet;
windshield washer jets; tire valve openings.
4. Close the aperture of the air intake branch pipe of the pump unit of the blow-off heater with a rubber cap.
5. Wrap with inhibited NDA paper or cotton cloth impregnated with working lubricant and tie with twine:
safety valve; with air pressure regulator;
horn holes and pneumatic signal head; the opening of the exhaust pipe of the muffler (after putting a bag of silica gel weighing 200 g into the pipe); connecting head of pneumatic brakes; filler necks of a water radiator and a starting heater.
Note. Before use, silica gel must be dried at a temperature of 150-170 ° C for three hours. Hanging out silica gel in bags! and they should be laid immediately before sealing (no earlier than an hour).
6. Coat with CIATIM-203 or CIATIM-201 grease:
axles and joints of the motor control drive;
the power steering rod, then wrap with inhibited paper and tie with twine.
7. Cover unpainted metal parts with colorless zaponlac:
handles and levers of toggle switches;
switch buttons;
wiper valve heads;
cab fan bracket;
outside and inside cabin door handles;
wiper handles;
wings and wings of the wings of wind windows;
emblem and factory sign.
8. All hinge joints must be carefully spiked, and the crankcases of units and assemblies (transfer case, drive axles, intermediate bearings of propeller shafts, steering gear, rear suspension balancers and power steering reservoir) must be filled with fresh (commercial) oils and lubricants according to the lubrication chart.
9. Preservation of fuel tanks is carried out by filling the entire tank capacity (followed by draining it through the drain holes) with a preservation mixture of diesel fuel with AKOR-1 additive. Put bags with silica gel weighing 150 g in the retractable necks of the fuel tanks and close the lids, then glue the gap between the lids and filler necks with adhesive plaster or PVC tape.
10. Remove the wiper blades and rear-view mirrors from the vehicle and wrap with waterproof paper or cotton cloth.
11. Clean the set of chauffeur's tools and accessories from dirt and corrosion, coat with a thin layer of CIATIM-201 grease and wrap with waterproof paper or oiled cotton cloth.
12. The working surface of the saddle plate (on a KrAZ-258 vehicle) should be cleaned of dirt and covered with CIATIM-201 grease, and the saddle should be wrapped in waterproof paper or oiled cotton cloth.
13. Wrap the car steps with strong waterproof paper and fix them with a binding wire having a corrosion-resistant electroplated coating.
14. Place the car on stands so that the springs are unloaded and the tires are at a distance of 80-100 mm from the ground.
Clean tires and wash with water. Bring the tire pressure back to normal. Tires must be covered with fabric, waterproof paper or other materials.
De-preservation of the car
1. Free the tires from their covers and remove the vehicle from the stands.
2. Remove the waterproof paper and plastic film from parts and assemblies of the power unit and release the power unit from plugs and plugs.
3. Remove the lower clutch housing cover, remove the plug and replace the cover.
4. Remove the adhesive tape, waterproof paper or oily cloth from parts, assemblies and assemblies of the car.
5. Remove the bags with silica gel: from the exhaust pipe of the muffler, from the filler neck of the fuel tanks.
6. Remove preservative grease or its remains with a cloth soaked in gasoline.
Note. No grease is required from the fifth wheel plate, axles and joints (except in the cab and under the hood).
7. Wipe tools and accessories with a cloth soaked in gasoline.
8. Remove the waterproof paper from the car steps.
9. Rinse the air cleaner filter element in gasoline and blow it out with compressed air.
Note. It is not required to de-preserve the gearbox, power supply and lubrication systems, cylinders and internal surfaces of the engine.
Carry out further preparation of the car for operation in accordance with the operation manual.
Preparation of preservation materials
Universal working and conservation oil. It is prepared by adding a protective additive - AKOR-1 inhibitor to commercial grades of diesel oil. To prepare working-preserving oil manually, you must:
measure the required amount of diesel oil and heat it to 70-100 ° С;
measure the required amount of the AKOR-1 additive at the rate of 20% of the prepared amount of working and conservation oil;
add the additive heated to 60-70 ° C to diesel oil with vigorous stirring of the oil until a homogeneous mixture is obtained.
The homogeneity of the mixture is determined by the absence of black or dark brown stains on the stream of oil flowing from the mixer, as well as the absence of sediments or clots on the bottom and walls of the container.
Note. Warm up oil and additives in an oil dehydration oven or in a water bath.
To prepare the mixture using mechanization means, you can use the AZ-1E oil filling unit or mixing tanks of the BS-30, PPS-7500 design, etc. (in this case, heating the additive is optional). When preparing more than 200 liters of the mixture, it is recommended to use the MZ-51 oil tanker or the VMZ-157V water-oil tanker. In this case, the mixing operation must be carried out using oil pumps and an oil heating system.
It is strictly forbidden to pour the AKOR-1 additive directly into the engine sump, gearbox, high-pressure fuel pump and speed regulator, since due to its high adhesion and viscosity, the additive will remain on the walls of the filler neck or crankcase and will not mix with oil.
Preservation mixture of fuel with AKOR-1 additive.
To prepare the mixture, you must:
- measure the required amount of diesel fuel and AKOR-1 additives (based on 30% of the prepared amount of the mixture);
- add the additive heated to 60-70 ° C to the diesel fuel with vigorous stirring of the fuel until a homogeneous mixture is obtained (heat the mixture to 70-100 ° C).
Passivating solution (the composition of the solution in grams per liter of water: glycerin - 30 g, soda ash - 5 g and potassium chromium peak - 0.5 g).
To prepare the solution, you must:
- Dissolve the weighed amount of pre-crushed dry components (soda ash and potassium chromate) in a small volume of water heated to a temperature of 40-50 ° C, using a separate container for this purpose;
- after complete dissolution of these components, pour the solution from the container into the bath, add a weighed amount of glycerin into it, add water to the required volume and mix.
The solution should be poured into the radiator gradually, through a funnel with the maximum possible cross-section of the tube. In winter, the solution must be heated to a temperature of 50 ° C before use.
When reusing the solution, it should be filtered from sludge.
TO Category: - KrAZ trucks
Preservation of a car for the winter is a very controversial event, some consider it meaningless and refer to it as a "relic of the past", but in fact, over the decades, little has changed and corrosion has not been canceled.
In this article, I will tell you about the basic rules of proper preservation so that your car will winter well and get back into operation in the spring with minimal losses.
1. Iron garage - not allowed!
A garage made of tin or thin metal sheets is not suitable for preserving the car for the winter, in the daytime it heats up, and in the dark it cools down a lot. As a result, due to the temperature difference, the following may suffer: paintwork (LCP), rubber parts, in addition, condensation may form and, as a result, corrosion. Ideal for storing a car is a large garage made of wood, blocks or bricks with thick walls and heating, which is not afraid of changes and temperature fluctuations.
2. Never use a tarp
If you do not have a garage space, and there is no parking space at all, do not use tarpaulin covers or covers to protect the body. This material is very poorly suited for this, for all its density it still passes moisture inside, while letting it out very poorly, as a result, it accumulates a large amount of moisture, which evaporates in the sun and creates a greenhouse effect. You know what happens to the metal in the greenhouse, I think there is no need to explain it once again ... In addition, when removing or putting on the cover, you will somehow damage your paintwork.
3. Do not wash your car before storing
A wet or freshly washed car without ventilation will dry for a very long time, meanwhile, corrosion centers will appear on the body in vulnerable places. If you didn’t have time - put the dirty car in the garage, although it will not be quite aesthetically pleasing, but the car will be dry and will not "upset" you with bloated paint in spring. Alternatively, you can transfer the conservation of the machine for the winter, waiting for a fine warm day.
4. Do not use "blocks"
Some "experienced" motorists advise beginners to use so-called pads, which are installed under the car in order to relieve springs and suspension, when setting up a car for a long-term saving. The purpose of such an event is that in such a free state the suspension is better preserved. However, at the same time, there are already quite a few of those on the network who had a sad experience of such storage, instead of being useful, everything turned into an expensive repair of the chassis. The fact is that when the body is raised, the shock absorber rod comes out of the body, if it is not very dry in the garage, then the rods begin to rust and become covered with corrosion, as a result, in the spring you "get" to replace all or most of the shock absorbers.
5. Be sure to remove the battery
During the winter, from inactivity, the battery can be completely discharged, in addition, the person who is exposed to the negative effects of cold can quickly become unusable or lose its former power and performance. To avoid such a scenario, I recommend removing the battery from the car and putting it in a long-term storage in a dark, dry place. If you don't want to run around with the battery, then at least remove the high-voltage wires from the terminals. Do not forget to recharge the battery from time to time and check the density of the electrolyte with a hydrometer.
6. Do not leave water in the radiator!
If you use water as a coolant or a very "weak" one that freezes at the slightest frost, be sure to drain it before storing the car for the winter. It is best frost-resistant instead. The washer reservoir should also contain antifreeze liquid, if you do not have one, then simply drain the water from the reservoir. It is better to plug the exhaust pipe with something dense, for example, a piece of cloth tightly rolled into a cork. Do the same with the air duct, take out the air filter and plug the hole with a cloth soaked in oil. Such a rag will not let in not only air, but also moisture, which is very important. The fuel tank must be filled with fuel, which is called "to the eyeballs", this will avoid corrosion and the appearance of water in the tank. Condensation forms in an empty tank, and in a few months it will collect enough to complicate your life and force you to dry the tank and flush the entire fuel system.
7. If you are lazy, then this point is for you!
Those who do not want to follow all of the above precautions for preserving a car, I can give some tips that will allow you to keep your car safe and sound with minimal "body movements". Above all, don't be lazy once a week until working temperature. Recharge the battery from time to time and monitor its condition. Try to keep your garage at an optimal temperature, especially in critically low temperatures. Once a month, after severe frost, check the condition of your car, if you find something amiss, do not be lazy and follow all the above measures and make car preservation or entrust this procedure to specialists.
Currently, many enterprises are forced to suspend their activities. During the period of such temporary downtime, it is very convenient to introduce the conservation of unexploited vehicles, equipment, technological lines, machines and structures. Not only will this ensure the best possible safety of the property, but also, along the way, will be achieved, let's say, tax savings. This is beneficial for organizations that do not plan to end the current year with a profit. But first things first.
In this article, we will tell you how to formalize the conservation of idle fixed assets, how to reflect this operation in accounting and what tax consequences it will have.REGISTRATION OF CONSERVATION OF OBJECTS OS
The head of the organization decides on the conservation of fixed assets and approves the procedure for its implementation. To determine the list of fixed assets to be preserved, you can conduct a kind of physical inventory. For this, a commission responsible for conservation is appointed by order.
After that, the head issues an order on the conservation of temporarily unused equipment and machinery. There is no unified form for this document. Therefore, it can be drawn up in any form, giving in it a list of idle fixed assets, indicating the reason and period of their conservation. Looking ahead, let us say that in order to obtain tax "savings" in expenses, it is necessary to conserve fixed assets for a period exceeding 3 months.
In the inventory cards of fixed assets (Form N OS-6), we recommend that you make a note about transferring them to conservation. There is no special column for this. Information on conservation can be specified in sect. 4 cards.
In the act drawn up after the completion of the conservation, it is advisable to provide a list of the conserved fixed assets with an indication of their inventory numbers, initial and residual value, the amounts of accrued depreciation, useful lives and periods of conservation.
TAX ACCOUNTING
For the purposes of taxation of profits, mothballed fixed assets are excluded from the composition of the depreciable property. True, only in the case when the conservation period exceeds 3 months (). At the same time, by reducing depreciation charges, the tax base will increase. But if you foresee losses, conservation will reduce them.
It should be borne in mind that what matters is the actual, not the estimated period of conservation. If, by the decision of the head, the equipment was transferred for conservation for six months, but after 2 months it was reactivated for some reason, you will have to charge additional depreciation for these 2 months.
After the fixed asset is reactivated, you will continue to depreciate in the same manner. In this case, the useful life of the object will need to be extended for the conservation period ().
It is necessary to stop the accrual of depreciation on idle equipment from the 1st day of the month following the one in which the fixed assets will be transferred for long-term conservation. The depreciation of these objects should be started again from the 1st day of the month following the month of reactivation ().
How to meet these requirements if fixed assets are depreciated on a straight-line basis does not need to be explained.
If the non-linear depreciation method is applied to the objects subject to conservation, you need to proceed as follows. When determining the total balance on the 1st day of the month following the month of conservation, the residual value of that depreciation group (subgroup), to which the idle equipment belongs, must be reduced by its residual value (). And in the next month after de-conservation, the total balance determined on the 1st day will need to be increased by the residual value of the equipment ().
ACCOUNTING
In the case of transferring fixed assets for conservation for a period of more than 3 months, depreciation should be suspended in accounting. You must continue to account for preserved objects on account 01 "Fixed Assets", but separately. In other words, the conservation of idle equipment is reflected in the accounting by a record of the transfer of the initial value on sub-accounts opened to account 01 "Fixed assets": to the debit of the sub-account "Fixed assets for conservation" from the credit of the sub-account "Fixed assets in operation". De-preservation is executed by return wiring.
When drawing up the annual financial statements in the appendix to the balance sheet (Form No. 5), it is necessary to provide information on fixed assets transferred to conservation, as of the beginning and end of the reporting year.
Accounting regulations do not regulate at what point it is necessary to stop and resume depreciation on mothballed objects. Therefore, this procedure must be consolidated in the accounting policy of the organization for accounting. It can be set in the same way as for tax accounting purposes. That is, to suspend the accrual of depreciation from the next month after conservation, and to resume from the month following the month of re-entry.
ACCOUNTING "CONSERVATION" EXPENSES
Any costs for the conservation and subsequent reactivation of production facilities, as well as the cost of maintaining the property during the period of its conservation can be taken into account when calculating income tax as non-operating ().
In accounting, such "conservation" costs are related to other costs.
Transfer of fixed assets for conservation is not a reason to restore previously deducted VAT on the object (). But what about the input VAT on "conservation" costs? Unfortunately, tax authorities are often of the opinion that it is impossible to apply a VAT deduction, since these costs are not related to the conduct of taxable transactions. After all, the mothballed property is not used in production activities. Another common argument of inspectors is that conservation work is work for one's own needs that is not subject to VAT.
In most cases, arbitrators, moreover from different districts, side with the organizations, allowing VAT deduction. At the same time, the courts note that the maintenance of temporarily unused production facilities in proper condition refers to the production activities of enterprises. And if it is subject to VAT, then the deduction of the input tax on "conservation" expenses is legitimate.
Meanwhile, there is an example of a court decision in which the arbitrators agreed with the legality of the position of the tax authority.
As you can see, the arbitration practice is developing ambiguous. Therefore, when making a decision, you need to weigh the pros and cons: assess the amount of VAT deductions and the possible negative consequences of their application.
PROPERTY TAX AND TRANSPORTATION TAX
But the property tax during conservation, unfortunately, will even increase slightly. Let us explain why. For property tax, the object of taxation is fixed assets (). And, as we have already said, the mothballed property remains in the structure of fixed assets. It turns out that there is no reason not to pay tax on its cost. The increase in the tax burden is due precisely to the fact that the organization suspends the accrual of depreciation on mothballed objects. This means that during the entire period of conservation, their residual value will not decrease. In addition, since the useful life is extended by the conservation period, the cost of fixed assets will participate in the formation of the property tax base for a longer time.
If conservation is carried out in order to reduce planned losses, then it is important to remember: in order to "save" on costs due to depreciation of idle equipment, fixed assets should be preserved for more than 3 months. A shorter period will not allow suspension of depreciation.
Read the full text of the article in the journal "Main Book" N 04, 2009
CONSERVATION OF CARS.
Cars that are not planned to operate within two months must be mothballed. Mothballing allows you to keep technically sound and fully equipped vehicles in a condition that ensures their safety.
Conservationincludes preparation of vehicles for storage, as well as maintenance and monitoring of the condition of vehicles that are in storage /
As materials for preservation, universal preservation oil, preservative fuel mixture and passivation solution are used.
Universal conservation oil prepared by adding a protective additive-inhibitor AKOR-1 (GOST 15171-70) to the engine oil charged into the units and systems of the car in the following ratio of the total amount of the mixture being prepared:
- 10% for vehicles operating in temperate climates;
- 20% for vehicles operating in areas with hot and humid climates.
Before preparing the mixture, you need to heat the oil to a temperature of 70-100 ° C, and the protective additive to a temperature of 60-70 ° C. Then add the additive to the diesel oil, intensively stirring the oil until a homogeneous mixture is obtained (the homogeneity of the mixture is determined by the absence of black or dark -brown stains in the oil stream flowing down from the mixer, as well as due to the absence of sediments on the bottom and walls of the container).
Conservation mixtureb the fuel with AKOR-1 additive is prepared at the rate of 30% of the protective additive from the total amount of the mixture.
To obtain a mixture, an additive heated to a temperature of 60-70 ° C is added to diesel fuel. By intensive mixing of the fuel,
homogeneous mixture. Then the mixture is heated to a temperature of 70-100 ° C.
Passivating solutionprepared from the following components (in g / l):
Glycerin ................... 30
Soda ash ............ 5
Potassium chromium peak .............. 0.5
A weighed amount of pre-crushed dry components must be dissolved in a small volume of water heated to a temperature of 40-50 ° C. After complete dissolution of the components, the solution from the vessel must be poured into a bath, glycerin is added to it, water is added to the required volume and mixed. In winter, before using the solution, it is heated to a temperature of 50 ° C. When the solution is reused, it is filtered from the sludge.
Car storage can be short-term or long-term.
When preparing vehicles for short-term storage (two to three and a half months) the following must be done:
1. Carry out the next maintenance, drain the liquid from the cooling system, the heater radiator and the glass washer reservoir, loosen the tension of the alternator drive belts
2. Lubricate unpainted metal surfaces with a thin layer of technical petroleum jelly or grease.
3. Sand the rusty parts (except for sanded surfaces) with sandpaper or a metal brush and wipe them with a cloth soaked in gasoline. Restore the damaged paint layer of vehicle components and assemblies.
4. Lubricate the clamps of the electrical system with a thin layer of grease, avoiding contact with grease on the insulation of the wires, clean the wires from dirt and wipe dry.
5. To protect the cylinder liners from corrosion, remove the injectors and put 65-72 ml of conservation oil into each cylinder. To evenly distribute oil over the entire surface of the cylinder liners, turn the crankshaft by briefly switching on the starter, turning off the fuel supply with the manual control handle of the engine stop lever.
6. Wrap with wax paper and tie the air intakes and muffler with twine.
7. Wrap the breathers of the engine, gearbox and axles with insulating tape; seal the gearbox and axle housing with oiled paper.
8. Cover the engine with a tarpaulin, waterproof cloth or plastic wrap to protect it from dust and moisture.
9. Flush the fuel tank, then fill it completely with fuel.
10. Check that spare tools and accessories are available and in good working order. Clean tools and accessories from dirt and rust, fill the tool, paint non-working surfaces without anti-corrosion coating with black enamel, lubricate working surfaces with grease (except for files and files). After processing, wrap the instrument with waxed paper and put it in place.
11. Clean the springs from dirt and dust, lubricate with graphite grease.
12. Paste over with opaque paper or cover the cabin windows with shields from the outside.
13. Remove the batteries and prepare for long-term storage according to the battery manufacturer's instructions.
14. Place the car on stands, placing them under the front and rear axles so that the wheels are above the ground at a height of 8-10 cm. The springs must be unloaded, tires and other rubber parts are protected from direct sunlight.
When preparing vehicles for long-term storage for a period of up to one year, in addition to works carried out during short-term conservation, the following must be performed:
1. Carry out a second maintenance.
2. If a car that has been in operation for more than two years after leaving the factory is subjected to conservation, disassemble the suspension and check the condition of the parts (replace unusable, paint non-working surfaces, lubricate workers). Assemble the suspension and lubricate its components and assemblies.
3. Remove the wheels from the car and dismantle the tires; remove rust and paint rims, hubs and wheel rings; clean tires from dirt, wash and wipe dry; wipe the chambers and inner cavities of the tires with talcum powder; mount the tires on the wheels, inflate them and put the wheels in place.
Crank mechanism:
Drain the oil from the engine crankcase and fill with a preservative mixture.
Drain coolant from cooling system and fill with passivation solution.
Start the engine, let it run for 2-3 minutes with an average crankshaft speed with the first gear engaged; to stop the engine, gradually reduce the speed.
After stopping the engine, drain the preservation mixture and screw the plug, then drain the passivation solution and blow the cooling system with compressed air for 30-40 s.
Transmission. Preservation is carried out in conjunction with the preservation of the engine crank mechanism. This requires:
Drain the transmission oil.
Fill with conservation oil, pouring 18 liters into the five-speed gearbox; in ten-stage 24 liters.
Start the engine and engage first gear in the box.
Stop the engine after 2-3 minutes of operation.
Drain the gearbox oil, screw in the plugs.
Supply system:
Disconnect the inlet pipe at the fuel priming pump.
Connect the fuel intake and immerse it in a container with a well-filtered fuel-preserving mixture.
Pump the fuel supply system with the fuel priming pump until a clean mixture (without air bubbles) comes out of the tip of the drain tube.
Turn the crankshaft 2-3 turns, the regulator lever should be in the position corresponding to the fuel supply.
Preservation of the injector drain line should be done as follows:
Unscrew the bolts securing the drain pipes of the injectors of the 1st and 4th cylinders by one and a half to two turns.
Pump the fuel-conservation mixture through the drain connection until it appears without air bubbles from under the unscrewed bolts.
Then tighten the bolts.
To preserve the air filter:
- Let the oil drain.
Lubricate it from the outside with a protective grease \\ "NG204, MRTU 12N No. 69-63
Lubricate the inner surface of the dust collector (after removing the filter element) with conservation oil.
Engine cylinders... The cylinders are preserved immediately after stopping the engine, while it has not cooled down.
After stopping the engine, the crankshaft is cranked with a starter without fuel supply to remove combustion products from the cylinders.
Pour 65-72 ml of conservation oil heated to a temperature of 70-100 ° C into each cylinder through the holes of the nozzles.
The crankshaft is checked without fuel supply by two or three short-term starter starts.
Car maintenance in preservation.
The necessary operations should be performed within the time (and scope) indicated below.
Once a month should check:
position of the car on stands;
safety of fillings;
condition of the external surfaces of units and mechanisms;
the condition of the sealing stickers;
condition of batteries;
in addition, it is necessary to clean the car from dust (moisture), in winter from snow.
Twice a year required:
charge the batteries, bring the electrolyte density to a value corresponding to the season;
lubricate all points according to the lubrication chart;
fill the vehicle systems (fuel, coolant and oil);
and also check the condition of pipelines and seals, spare parts, tools and accessories.
After a year of conservation:
start up the engine;
warm up to normal temperature of the coolant and oil;
listen to its operation in different modes (prepare and start the engine as indicated in the section "De-preservation of the car or chassis");
check the operation of all instrumentation;
check the operation of transmission units and mechanisms with the engine running, including all gears alternately;
after completing the specified work, the car must be mothballed again.
De-preservation of a car or chassis.
Car de-mothballing work must be performed in the following order:
unseal the car;
remove from the stands;
remove preservative grease from metal parts, remove the pasting from the cab windows, engine breathers, gearbox and axles, air intake and muffler;
install batteries, check the presence of current in electrical circuits;
refuel the car with coolant, fuel and lubricant;
check for sediment in the engine crankcase, transmission units, oil and fuel tanks;
if sludge is found, drain it through the drain holes until clean lubricant or fuel appears;
perform control works;
prepare the engine for start-up, check the engine crankshaft manually by making four to five revolutions, then turn it with the starter without fuel supply for 10-15 seconds (turning on the starter 2-3 times), then bleed the power system;
start the engine, having achieved its rotation at a frequency corresponding to idle speed, warm up the engine and check its operation in different modes;
carry out a test run of the car for 20-25 km;
during the run, check the operation of all units and mechanisms.
