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We found a stolen car, what to do next?

How we returned a stolen car

DISCLAIMER
Everything written below is my subjective experience and my personal opinion.
I am not writing this post as a guide/guide to action.

I am sharing my experience in a situation with a stolen car and I hope that this will help/be interesting to someone.

A week ago in the city of St. Petersburg, my family’s car was stolen.

Here's a 2014 Nissan Qashqai:

I've owned the car for five years now, and my mother usually drives it.

On Thursday, July 25, in the evening, she parked it as usual in the yard at the entrance of her house on Leninsky Prospekt. At seven on Friday morning the car was no longer there.

The car was not insured. About six months ago they stopped using GPS tags.

This is the first time we have encountered such a situation. We immediately decided to report it to the police, called 112, where they explained to us that we needed to personally go to the district police department and file a report of the theft there. We went to the department, at 8 am they gave a statement in which they indicated: the location of the theft, the time the car was parked, the time the loss was discovered, and the special features of the car. We were given a ticket and told to expect the investigative team at the scene of the theft at 10:30. Mom and my wife left for work.

An important detail: according to documents, the owner of the car is the father, and at the time of the theft he was on a business trip. My mother wrote the theft report.

The investigation team arrived at approximately 1:00 p.m., along the way they encountered a body somewhere, and their work was prioritized accordingly. Gazelle with a driver, an investigator on duty and his assistant (?). They took a photo of me pointing my finger at the place where it was stolen and asked me again using the same template, where I was standing, when it was stolen, what address, etc.

While I was waiting for the SOG, I checked the entrance cameras, and it turned out that there were cameras that looked at the parking lot, i.e. it was possible to determine the exact time of the theft and the direction in which the car went.

I pointed this out to the investigator, but he refused to look at the cameras. That was the end of their work, really.

As the investigator on duty explained to me on the spot, the car will be put on the wanted list right now, but no one will search for it until a criminal case is opened. A criminal case will be opened only when a report of theft is filed by the owner of the car, who is apparently not in the country at the moment. And then, according to the law, after filing an application from the owner, the police have 10 days to initiate a criminal investigation. Do you understand, right?

According to statistics, there is a real chance of finding a stolen car in the first three days after the theft, maximum. After this, the chances are negligible; it has already either been sawed up or sold somewhere in another region, if it was stolen to order.

We understood that no one would steal a custom-made Nissan, even if it was fully equipped. Therefore, the car is unlikely to have gone somewhere far and is probably in some kind of storage tank or garage, and will soon be taken from there.

I suggested to the investigator on the spot “to financially stimulate the investigation” in order to speed up the search process, to which he replied: “Who do you want to offer incentives to? The investigation? Forget what you just said." and they left.

It became clear that, in principle, they didn’t give a fuck.

Then we looked at the entrance cameras and found out that the car was stolen by a guy who arrived on foot at 4:15 in the morning. I opened the car right away, got in, and started it. He sat there for three minutes and left. This means that the signal was simply calculated somewhere in advance. Mom remembered that one day a gray Renault was following her, all the way to the “Okay” parking lot, everything is clear.

We recorded this footage on a flash drive (we negotiated this separately with the building manager, he called the company that maintains the video surveillance system and gave his consent). We went to the police again with this flash drive.

Also, the owner of the car has a sailor's passport. This means that by law, the captain of his ship can issue powers of attorney on his behalf. Towards evening, we received a power of attorney in the name of my mother so that she could file a statement with the police on behalf of her father. Thus, we hoped that a criminal case would be opened quickly, because now a personal statement from the owner is not required. But we were still refused :) It’s illegal, but the police don’t give a damn, unfortunately.

All we got from them was a review of city CCTV cameras by the investigator on duty. He looked at three of them and found out that the car reached Leninsky Prospekt, and then their powers ended, as it were.

The result is the following picture:
- The report of the theft has been accepted, the car has been put on the wanted list.

— The investigator on duty collects materials and transfers them to the investigator from the theft department, who will be appointed only upon the initiation of a criminal case.

— The case will be initiated only after the owner of the car submits an application, that is, who knows when.

“The investigator on duty looked at the cameras with one eye and promised that he would submit an application to the search department to track the car through the Web network - this is a federal network of surveillance cameras that was launched back in 2013 precisely to combat thefts.

That is, in this case, it is useless to wait for help from the police. Even if you are the owner of the car and wrote a statement yourself, you need to take into account that St. Petersburg is a city with one of the highest rates of car theft. About 20 cars are stolen a day, and of course, it’s not at all a fact that your business will be taken care of first.

At the same time, the police have all the tools for searching, but their use is associated with a large amount of paperwork/bureaucratic red tape, takes a lot of time, which, coupled with the indifference and workload of the employees, gives no result.

You can count on help from the police only if you have friends in the authorities; if you are from the system, you are “one of us.”

We didn’t have any contacts in the authorities. At the same time, on Friday afternoon and until dark, my wife and I went on bicycles to wool the Kirov and Krasnoselsky districts. All courtyards, parking lots, pockets. We found only six such cars, but all of them were not ours.

Also, we joined all groups such as “Thefts in St. Petersburg”, “Road accidents and incidents in St. Petersburg” and posted a post there about the loss. Instagram, reposts from friends, that’s all. We didn’t really count on it, but in such a situation we tried to take advantage of every chance. Although, looking ahead, I will say that this did not give anything except a couple of dozen messages to my wife like “Hey baby, I don’t know where your car is, but I know how to brighten up your evening today.” Lol.

However, there is the experience of friends who were helped by such a stir on social networks, and attentive citizens noticed their stolen car in one of the courtyards.

Returning home, we decided that if we didn’t have “friends” in the police, then we needed to make some. In my layman's understanding, there are no former employees. Where do they leave the police to work? In the security services of civilian companies, in security agencies and in private detectives.

In Google “private detective car theft in St. Petersburg”, they selected five agencies that did not cause rejection and began to call. In the first one they offered to look at the cameras on the “Web”, 30 thousand rubles, but only on Monday. The second one said that we would take care of it without any problems, but 15 thousand in advance for expenses and, if the search was successful, approximately 50% of the cost of the car. The third one doesn’t take phones (Friday evening), the fourth one doesn’t deal with thefts, the fifth one said send your data and we’ll see what we can do - they sent everything they had.

Sunday morning was not good, because... An SMS came from the fifth agency that our car had already been sold to someone and in this case they could not find it. It was unclear what to do next, just continue to pester the police and hope that someone will take care of our case.

But then another SMS came, from the same detective who found the car, 99.9%. We called, he said that the service would cost 450 thousand. We sign the contract in his office, cash in advance, car in the evening or at night today. He specified what was in the trunk: “buckets, rags, boots.” When asked to clarify what was in the armrest, he refused, saying that no one would look at anything and the connection with the hijackers was “very tenuous” and could be interrupted at any moment.

I decided it was worth the risk. What was attractive was the presence of a permanent office, a license for private investigative activities, a contract, as well as recordings from TV with an interview with this detective and a bunch of awards from the Ministry of Internal Affairs for assistance in various cases. It looked good, but paying 450k up front was dumb in any case, and until recently it was unclear whether it was a scam or not. The consolation was that the office was there, there was not only a table and a chair in it, and you could always burn it to hell, for example (just kidding).

In short, we agreed and adjustments were made to the contract that if the car is not found within 48 hours, then the money is returned in full. Already in the office, the detective said that in the armrest there was a pass to my mother’s work. There is no doubt left, the car is ours.

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What followed was an agonizing wait. I said goodbye to the money in advance, I was already ready that I would lose it for nothing, but it was still very scary. We gave the money at 17:00, and at 22:00 I picked up the phone and heard the address, street and house number. We rushed there and found her :)

Someone else's numbers, just printed, are brand new, which was later confirmed by a forensic expert. The hijackers worked in gloves, there were no fingers, and they would not have been found, because we crawled all over it, assessing its condition. Nothing is broken, everything is intact. There was an old crumpled number lying in the trunk. The front one was not found. They stole the jack and the video recorder. The brain block was opened and re-flashed. There is a homemade key in the car (the car has keyless entry). It starts with it, but does not work with our keys.

The detective left, we called our police department, saying that we found the car. The fool on the other end of the line says that they don’t have such a car on the wanted list, and that she doesn’t know what we want from it and asks US what to do in such a situation. We call 112, they send emergency services to us. They arrive in 7 minutes, check the documents, call their police department (the car is in another district), and call the SOG.

While we are waiting for the SOG, a green, like virgin foliage, opera from our department (2 years from the university) comes running. He carries with him a folder of documents regarding our car and from the doorway declares that you sign a receipt that we (the police) are handing over your car to you. What in general?

It turns out that now the car will be evidence, and in order to drive it, they, as if “having found” this car, hand it over to us. If we don’t write, then we’ll be impounded for the period of investigation.

We argue for 15 minutes in a raised voice, trying to explain that we don’t fucking need their investigation, that the owner won’t write a statement, and that most likely there won’t be a case either. And he says, “Well, don’t you want to receive moral compensation from the fact that the villains will be caught?” He's such a Batman, I'm laughing)) We signed his paper for him, and the SOG arrived. The same green miss investigator and a normal male expert. All the same questions: “when was it stolen, where was it, who are you?” etc. Everything is written by hand on a folder, everything takes a very long time, I didn’t interview any of the residents of the house, I didn’t really do anything in short, I just wrote in the folder where we are all located. The expert took the license plates, confirmed that there were no fingers, looked at the engine compartment, around which we all huddled (me, the investigator, the detective and the expert) and discussed whether it would start with our key and whether it could be inserted somewhere to drive it. The gentlemen policemen vying with each other gave advice, but I wanted to insert the key into them somewhere deeper. That's basically it.

As a result, we drove the car to a paid covered parking lot. We need official service, we are waiting for an appointment, the car is crooked and dangerous to drive. After that, we’ll go to the traffic police to get new license plates. Then insurance against theft is required and a steering column lock.

The best remedy against theft, of course, is insurance. Everything else is just a hijacker's inhibitor.

We will not write a statement, we are not going to look for anyone. My principle of life in Russia (always and especially now) is that the less interaction with the state in any of its manifestations, the better.

That's how it is, guys. Here's a photo of a car toy ant who, like us, has been through some shit. Take care of yourself.

they stole a car, found the car, returned the car, and then what?

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they stole a car, found the car, returned the car, and then what?

Good afternoon everyone.
This is my first time on this site, forum, but I decided to write my story, maybe someone will find it useful.
A car was stolen 2.5 years ago.
A couple of months after the hijacking, they found a type of hijacker, I rushed to court, then abandoned the case, as a result the man was convicted. On August 31, 2013, the car was found.
And only at the beginning of May 2014 I was able to pick up the car. I don’t have any acquaintances in the police or lawyers, and I couldn’t find such information on the Internet.
That’s probably why it took so long, although the police also dragged out this case. At first I thought somehow everything would resolve itself, because the car was mine, I recognized it.
But it was not there. They sent some documents from one police department to another, to no avail.
My investigator refused to do anything, I pestered her myself with my calls and visits.
The police, where my car was parked, said that the investigator should sort everything out, but the investigator said the opposite.
In theory, the steps should have been as follows:
- they conduct an examination under Article 326, open a criminal case, prove that this is my car and Hurray, I take the car.
But it wasn't like that.
As a result, I somehow guessed, or rather I don’t remember, but I went to the head of the investigation department of the police department where the car was parked.
And then everything was resolved within a week. There they gave me a decision to refuse to conduct an examination (for them, a certificate confirming that the car was mine was enough).
With this resolution, with a certificate of research, with a passport, I went to the nearest traffic police.
For a long time they could not understand what I wanted from them. As a result, I had to immediately say: I need DUPLICATES of documents and numbers.
And they thought that I had come to register the car. As a result, new numbers were issued, a note was made in the PTS that I simply changed my last name, they made a new STS with a new last name and new numbers for the old VIN number.
With these new docks, we went to the police department where the car was parked and took it safely.
I didn't have CASCO.

I bought another car, and it turns out that I don’t need the second one.
The stolen car is not listed as stolen, it was registered, I just allegedly made duplicate numbers.

And now I want to sell this car, but as I understand, I can’t do this, I won’t be able to re-register the car to another person.

Knowledgeable people, can you tell me, maybe I’m wrong? Maybe a simple re-registration to another person is possible?

Thanks to those who read my story to the end.

Good afternoon everyone.
This is my first time on this site, forum, but I decided to write my story, maybe someone will find it useful.
A car was stolen 2.5 years ago.
A couple of months after the hijacking, they found a type of hijacker, I rushed to court, then abandoned the case, as a result the man was convicted. On August 31, 2013, the car was found.
And only at the beginning of May 2014 I was able to pick up the car. I don’t have any acquaintances in the police or lawyers, and I couldn’t find such information on the Internet.
That’s probably why it took so long, although the police also dragged out this case. At first I thought somehow everything would resolve itself, because the car was mine, I recognized it.
But it was not there. They sent some documents from one police department to another, to no avail.
My investigator refused to do anything, I pestered her myself with my calls and visits.
The police, where my car was parked, said that the investigator should sort everything out, but the investigator said the opposite.
In theory, the steps should have been as follows:
- they conduct an examination under Article 326, open a criminal case, prove that this is my car and Hurray, I take the car.
But it wasn't like that.
As a result, I somehow guessed, or rather I don’t remember, but I went to the head of the investigation department of the police department where the car was parked.
And then everything was resolved within a week. There they gave me a decision to refuse to conduct an examination (for them, a certificate confirming that the car was mine was enough).
With this resolution, with a certificate of research, with a passport, I went to the nearest traffic police.
For a long time they could not understand what I wanted from them. As a result, I had to immediately say: I need DUPLICATES of documents and numbers.
And they thought that I had come to register the car. As a result, new numbers were issued, a note was made in the PTS that I simply changed my last name, they made a new STS with a new last name and new numbers for the old VIN number.
With these new docks, we went to the police department where the car was parked and took it safely.
I didn't have CASCO.

I bought another car, and it turns out that I don’t need the second one.
The stolen car is not listed as stolen, it was registered, I just allegedly made duplicate numbers.

And now I want to sell this car, but as I understand, I can’t do this, I won’t be able to re-register the car to another person.

Knowledgeable people, can you tell me, maybe I’m wrong? Maybe a simple re-registration to another person is possible?

Read more:  What documents need to be changed when changing registration

Thanks to those who read my story to the end.

We found a stolen car, what to do next?

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  • FindMe: What to do if you found your stolen car?

Found your stolen car using the FindMe ?
To remove a car from the wanted list and start using it, you need to go through a number of procedures.

  1. Contact the local police department (where the car was found). Do not try to pick up your car yourself - after you have filed a report of the theft, it is officially wanted. When you get behind the wheel of a wanted car, you risk becoming a suspect in theft. In this case, you have the right to be stopped at a traffic police post or even taken to the police station until the circumstances are clarified.
  2. If your car was insured under a CASCO policy, inform your insurance company that the car has been found and will be inspected to determine its owner. In this case, the insurance company will decide whether to send an agent or an emergency commissioner to the scene of the accident (the latter if there is damage to the car).
  3. A law enforcement representative will inspect the vehicle. If the body number (VIN) and other data correspond to the materials of the criminal case regarding your car, then it will be given to you against receipt. If the body and engine numbers have been changed or the car is disassembled, the police will take it for examination. In this case, only after a positive examination conclusion will the car be given back to you against receipt.
  4. A law enforcement representative will forward information about the recovered vehicle to the investigator handling the case. And the investigator will remove the car from the wanted list. If you know how to contact the investigator, you can contact him directly.
  5. With the case materials, contact your insurance company (CASCO policy), where they will give you all the documents and car keys that you previously gave there to receive compensation. Now you can drive your car!

Despite the safe return of your car, the criminal case will not be closed. The case will be closed if the criminal is found or the statute of limitations expires.

If the found car is damaged, then within 15 days the insurance company (CASCO policy) will make a decision on compensation for the damage. If the decision is positive, the funds will be transferred within the next 30 days. If your car is insured under an MTPL policy, then compensation is not paid, since MTPL does not compensate for losses caused to your car and health.

It is possible that when the car is found, the insurance company will already pay you compensation. The conditions of each insurance company are individual, but in most cases you can choose what to return to the insurance company - the compensation paid or the car. Before you make a decision, calculate what is best for you. In some cases, the amount of compensation paid exceeds the market value of the car: this situation may arise if you insured the car for the full amount or even more.

A stolen car was found: how to account for it

Features of accounting and tax accounting of a returned car

In one of the previous issues, we looked at how an accountant can take into account transactions related to car theft. Now let's talk about what to do if a stolen car is found. Its accounting will depend on whether you received insurance compensation or not.

SITUATION 1. The insurance company paid you compensation for a stolen car, the found car must be handed over to it

In the comprehensive insurance rules, most insurance companies explicitly state that if the car is found after insurance has been paid, then it is necessary to transfer the car into the ownership of the insurance company. Even before you receive insurance, you sign an agreement with the insurance company about it. Without such an agreement, I usually do not pay insurance; clause 5 of Art. 10 of the Law of November 27, 1992 No. 4015-1.

Most often, the acceptance and transfer act is drawn up by the insurer himself - a representative of your organization only needs to sign it when handing over the car and take one copy of this act for himself.

Sometimes the car is returned in a damaged condition. If it was insured against both theft and damage, then you can only claim insurance for damage to your car (if you have not already obtained theft insurance).

WE WARN THE MANAGER

As a rule, if theft insurance is paid, then after the car is found, it will have to be returned to the insurance company.

By the way, insurance companies can indicate its market value in the deed of transfer of the car. It may be determined through an online auction process in which a photograph of your car, or what's left of it, is listed as the item. The one who offers a higher price has the right to buy, and such a price can be considered a market price. There is another approach used by insurers: the company can invite an appraiser and take the value determined by him as the market value.

However, most organizations ask insurance companies not to indicate any value of the transferred car at all. You will understand why when you look at the current tax picture.

For tax purposes, transferring a car to an insurance company can be regarded as a sale, because you are transferring ownership of your car. 39 Tax Code of the Russian Federation. However, this transfer is at zero cost. You do not receive any money from the insurance company for the car. And this affects the features of tax accounting.

Income tax. For income tax purposes, nothing needs to be included in income. If we consider the transfer of a car as a continuation of the relationship for obtaining insurance, it turns out that all income and expenses for this transaction had already been taken into account at the time of receipt of compensation. And even if we consider the transfer of the car as free of charge, there are no problems. Indeed, for tax purposes, the gratuitous transfer of property rights is recognized as a sale only when it is expressly stipulated in the Tax Code, paragraph 1 of Art. 39, art. 41 Tax Code of the Russian Federation. And in ch. 25 there are no such clauses. This means there is no income. Experts from the Ministry of Finance also agree with this position.

FROM AUTHENTIC SOURCES

“If an organization has received compensation from an insurance company for a stolen car and, according to the terms of the contract, it is necessary to transfer the found car to the insurance company, then there is no need to reflect such a transfer in tax accounting. After all, after the theft, the organization reflected the disposal of the car from the operating system, and took into account the received insurance payment in income x.”

When receiving a car or its remains suitable for sale or other use, the insurance company must take into account its (their) cost as non-operating income. In a similar situation (when an organization transfers damaged car parts to an insurance company in case of their complete replacement), the Ministry of Finance regards the transfer of property as gratuitous, clause 2 of Art. 248, paragraph 8 of Art. 250 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated June 22, 2012 No. 03-03-06/3/9.

VAT. With this tax the situation is worse. After all, for the purposes of ch. 21 of the Tax Code, even the gratuitous transfer of goods is considered the sale of subclause. 1 clause 1 art. 146, paragraph 2 of Art. 154 Tax Code of the Russian Federation.

FROM AUTHENTIC SOURCES

“ Having received a found car from the police, the organization must accept it for registration. And the transfer of ownership of a car to an insurance company is reflected as a sale subject to VAT, Art. 39, paragraph 1, art. 146 Tax Code of the Russian Federation.

The price of the transferred car is determined by an agreement between the organization and the insurance company and Article 154, 105.3 of the Tax Code of the Russian Federation. Moreover, insurance company specialists can estimate how much a car is worth, depending on its condition. It is not necessary to call an independent appraiser for this.”

It turns out that you need to ask the insurer to indicate the cost of the transferred car (or salable balances) including VAT in the transfer and acceptance certificate. VAT must be calculated at the rate of 18/118 on the indicated price, an invoice must be issued to the insurance company and the tax must be paid to the budget. Your copy of the invoice must be registered in the sales book and in the invoice journal.

However, the insurance company has already transferred everything it owed your organization. Therefore, you pay VAT at your own expense.

In order not to charge VAT when transferring a car to an insurance company, many accountants do not record in any way (either in accounting or tax) either the “find” of the car or its transfer to the insurance company. And the insurance company is asked not to indicate the estimated value of the car in the acceptance certificate.

In addition, a found car (previously deregistered) does not need to be registered with the traffic police. This means there will be no problems with transport tax.

But such an approach is incorrect from the point of view of both the Tax Code and accounting legislation.

There is one interesting court decision in which the organization itself insisted on recognizing as a sale the transfer to an insurance company of a car involved in an accident Resolution of the Federal Antimonopoly Service of the Moscow Region dated October 14, 2011 No. A40-10959/11-107-49. She needed this in order to get away from the obligation imposed by the inspectors to restore input VAT on the car being written off.

SITUATION 2. You did not receive insurance for theft or the car does not need to be transferred to the insurance company, but you plan to continue using the car

If on the date of return of the car you have already written off the residual value of the car as a loss in accounting and tax accounting, then the car must be returned to the balance sheet and its value taken into account in accounting and tax income. Neither the Tax Code nor PBU 6/01 provides direct guidance on how to determine the cost of a car in this case. There are two approaches.

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APPROACH 1. We accept the car for accounting at its current market value.

This approach is based on the fact that by receiving the car back, the organization receives an asset free of charge. This means that its capitalization must be reflected at market value. To do this, some organizations order an independent assessment of the car.

The car arrives as a new asset, without restoring previously accrued depreciation and clause 10 of PBU 6/01; clause 1 art. 257, para. 8, 20 tbsp. 250 Tax Code of the Russian Federation. And accordingly, they create a new inventory card OS-6, assign a new inventory number to the car, and make a new act OS-1.

With this approach, the market value of the returned car must be included in income - both in accounting (as other income) and in tax accounting (as non-operating income). Also, the initial cost of the car must include the costs of bringing it to a condition in which it is suitable for use. 7, 10 PBU 6/01; clause 1 art. 257 Tax Code of the Russian Federation. For example, the cost of restoring the car (if required), as well as paying for the services of an appraiser.

We determine the useful life again:

  • in accounting - focusing on plans for the further use of the machine;
  • in tax accounting - focusing on the deadlines established in the Classification of fixed assets approved. Government Decree No. 1 dated 01.01.2002. However, this period must be adjusted taking into account the time during which the car was previously used by you, because the car is not new, but used, etc. 7, 12 tbsp. 258 Tax Code of the Russian Federation.

In the future, we calculate depreciation on the car in the usual manner.

APPROACH 2. We register the car at the original cost at which it was initially registered.

Not all accountants agree that a car returned after theft should be considered as received free of charge. They believe that it is necessary to restore clause 7 of PBU 6/01 in accounting

  • on account 01 “Fixed assets” - the initial cost of the car;
  • on account 02 - previously accumulated depreciation on the car.

Judging by the crime detection rate, the likelihood that a stolen car will be found is 60%

As a result, the amount of monthly depreciation that the organization will charge in the future will be the same as before the theft. In those months when the car was wanted, depreciation, of course, was not accrued. However, this does not mean that it is subsequently impossible to fully depreciate the entire cost of the machine. After all, if we think logically, then an organization cannot be punished with rubles for something for which it is not to blame. Therefore, you can continue to charge depreciation in the same amounts as before (using the straight-line method), until the cost of the car is completely written off. Thus, the depreciation end date will move forward (without increasing) by those few months during which the cost of the car was not depreciated due to theft.

If you decide to follow this approach, then in the OS-6 card (if you use unified forms) you need to:

  • make a note about the return of the car (if the accounting program allows it). There are no special columns on the card for this, but you can indicate this information as additional data;
  • create a new OS-6 card, transferring to it data on the initial cost, the amount of previously accrued depreciation, the useful life, and so on.

You also need to either draw up a new OS-1 act on receipt of the car, or make entries about the return of the car in the old OS-1 act for your car (if your program allows this).

In tax accounting, you can also capitalize the car at the previous original cost, but you need to take into account that previously a certain amount of depreciation was accrued on it.

For profit tax purposes, you can capitalize the car in a slightly different way - according to its residual value (which was written off as a loss from theft). But even with this option, the amount of monthly depreciation will be the same as it was before (if it is calculated linearly).

FROM AUTHENTIC SOURCES

“The organization must take the found car into account based on its residual value. So, if its original cost was previously 740,000 rubles, and the amount of previously accrued depreciation was 300,000 rubles, then the new cost of the found car will be equal to 440,000 rubles. In this case, the amount required to restore the car (even if it is quite large, for example 100,000 rubles) will be included in the income tax base as the cost of repairing a fixed asset.

The remaining useful life is indicated as the useful life (minus the actual period of use of the vehicle), and the depreciation rate can be recalculated taking into account the remaining useful life.

Depreciation on a returned vehicle is calculated from the 1st day of the month following the month in which it was re-registered. After the end of the vehicle’s useful life (using the straight-line depreciation method), its cost will be completely written off as expenses.”

BAKHVALOVA Alexandra Sergeevna
Ministry of Finance of Russia

If at the time of the theft the residual value of the car was zero (that is, it was completely depreciated), then nothing needs to be included in “profitable” income. But in the future there will be nothing to depreciate.

Let us explain the features of the second approach using an example.

Example. Accounting and tax accounting of a found car

/ condition / A car used for the general needs of the company was stolen on December 5, 2012. The initial cost of the car was RUB 1,110,000. The amount of accrued depreciation in accounting and tax accounting is 330,000 rubles. (30,000 rubles were accrued monthly).

The police did not identify the hijackers and in July 2013 issued a resolution to suspend the preliminary investigation, paragraph 1, part 1, part 2 of Art. 208 Code of Criminal Procedure of the Russian Federation. Based on a copy of this resolution, in the same month, losses from theft were taken into account as expenses of the current period - both in accounting and tax accounting.

In August 2013, internal affairs authorities found the car and returned it to the organization.

/ solution / Postings for reflecting the disposal of a car you can see in , 2013, No. 3, p. 36 .

Then such entries will be made in accounting.

Found a stolen car. What to do?

Hello. My car, which was insured under CASCO, was stolen. I went through all the necessary procedures with contacting the police and the insurance company. A criminal case has been opened. I recently discovered an advertisement on the Internet about the sale of my car (this can be seen from the signs in the photo) by another person. What should be done in this case? And is it necessary to do anything at all? Was there a service book with all the owner's information in the car? Thank you.

Contact the police or an investigator, because if a car was stolen, a criminal case should have been initiated, and the car should have been put on the wanted list.

The car was stolen in the Leningrad region, advertisement in Veliky Novgorod. When filing a statement with the police, I asked what I should do if I was discovered. They answered me frankly that they could participate in the seizure if it happened in their area.

>>The car was stolen in the Leningrad region, advertisement in Veliky Novgorod. When filing a statement with the police, I asked what I should do if I was discovered. They answered me frankly that they could participate in the seizure if it happened in their area.

It doesn’t matter where a police report was filed, a criminal case was initiated, or where the advertisement appeared.

If you have the investigator’s coordinates (if a criminal case has been initiated, and it should have been initiated), then call and report the ad. It is important.

In addition, you have the right to contact the police at your place of residence (residence) and report the car; the employees must (are obliged (!) to contact the investigator and begin work.

They will “football” you, go to the head of the police department, or to the prosecutor’s office.

Good afternoon. Without wasting time, make a statement to the investigator. HE has the right to give instructions at the location of the car to seize it and detain the suspect:

2. The investigator is authorized to:
1) initiate a criminal case in the manner established by this Code;
2) accept the criminal case for its proceedings or transfer it to the head of the investigative body for referral according to jurisdiction;
3) independently direct the course of the investigation, make decisions on investigative and other procedural actions, except for cases when, in accordance with this Code, it is necessary to obtain a court decision or the consent of the head of the investigative body;
4) give the body of inquiry, in cases and in the manner established by this Code , mandatory written instructions to carry out operational search activities, carry out certain investigative actions, to execute decisions on detention, arrest, arrest, and other procedural actions, as well as receive assistance in their implementation;

The preliminary investigation is carried out at the place where the act containing signs of a crime was committed, except for the cases provided for in this article. If it is necessary to carry out investigative or search actions in another place, the investigator has the right to carry them out personally or entrust the execution of these actions to an investigator or an inquiry agency, respectively , who is obliged to carry out the order within no later than 10 days.

If the decision is delayed, complain about the investigator’s inaction to his supervisor (the head of the investigative department, the Ministry of Internal Affairs or the investigative committee)

We found a stolen car, what to do next? Link to main publication
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