Technical inventory is a special inventory of the property, carried out most often in relation to different real estate objects. It is carried out with a certain periodicity. Its main purpose is to reconcile the data available in the documentation of the company or state body with actual information. In this case, changes that occur with the property over a certain period of time are taken into account.
Process purpose
Technical inventory is a long and complex procedure that allows you to identify existing land, buildings and structures owned by a company or individual. Due to it, the property status of the enterprise with production or retail space is taken into account.
The audit determines the quantitative and qualitative state of all property owned by the company or citizen. Thanks to such an inventory, the property owner can get a lot of information about their values:
- the degree of wear of the structure;
- the appearance of characteristics due to which the cadastral value of the object increases, for example, bringing to the building of utilities;
- all changes that have occurred over a certain period of time are revealed.
A technical inventory of real estate is carried out in relation to private property, state or municipal, as well as belonging to any commercial organizations.
Inventory and accounting
Technical inventory is represented by a certain kind of accounting activity. It consists in the implementation of some set of accounting work, on the basis of which the necessary changes are made to the accounting documentation.
Therefore, state technical accounting and technical inventory are interdependent and similar processes. This is due to the fact that during the audit, the documentation from the accounting is initially studied in order to compare the available information with the actual data.
Accounting is represented by a specific method for identifying characteristics inherent in an object, for which the list of real estate owned by a particular owner is taken into account. It allows you to compare and correlate data that are governed by inventory goals. Based on the accounting, objects are entered into the inventory.
Therefore, accounting and technical inventory are two processes that share common parameters and similar goals. Based on the verification, certain characteristics of the object under study are discovered, which are then entered into the accounting documentation and compared with past data.
The result of the processes is the assessment of the value of a particular property, for which the degree of its depreciation is taken into account. Price reduction and increase due to reconstruction, changes or deterioration of the property due to various influences is allowed.
The main functions of the process
A technical inventory is an inventory of property conducted only by experienced professionals. The procedure has several functions at once:
- collection of information;
- competent processing of the information received;
- assignment of a cadastral or inventory number to a particular real estate object;
- the formation of the act, which is then issued to the customer, submitted by the owner of the real estate or by various state inspection bodies;
- storage of documentation compiled according to the results of the inventory;
- the issuance of documents related to verification by various inspection inspectors or representatives of state authority;
- calculation of the cadastral value of the object.
Therefore, this procedure should be carried out systematically, which will allow timely identification of all changes in the value or characteristics of a particular property.
Validation Objects
The objects of technical inventory and technical accounting are the same. Objects can only be objects with autonomous parameters and independent legal status. They must have an official name, which allows them to be included in the inventory.
When determining the legal status of a particular property, the main criteria contained in the following documents are taken into account:
- technical passport of the structure;
- technical plan of the facility, to which there must be an explication.
Often, checks are carried out for several buildings that form a single complex. The complexes are a specific accounting unit, and the premises, due to which their structure is formed, are exclusively auxiliary parameters of this object.
Often there is a need to divide the complex into several units, for which it is necessary to draw up accompanying documents. Between the buildings, a special demarcation strip, represented by a fence or a wall, is necessarily carried out. In this case, the possibility of communication of these objects in a single complex is prevented.
Other types of objects
Although the objects of technical inventory and technical accounting are the same, there are certain difficulties with their identification. Therefore, some nuances are taken into account:
- households with different capital buildings located on the same site are accounted for in the aggregate, therefore they are not divided on the basis of property value;
- buildings are objects, and the land on which they are built is their characteristic;
- if there are building elements or other small premises on the territory, then they are not inventory objects, therefore they are added to the main structure;
- if buildings are being erected on the ground, they are subject to inventory only after they are officially put into operation, and an inspection certificate is also submitted.
In addition, the elements of incomplete construction or structures not legalized in the right way, called self-construction, are considered specific objects. Difficulties may arise if there are orphan facilities in the territory.
Objectives of the procedure
A technical inventory of real estate is carried out to achieve several goals at once. These include:
- the identification of objective, truthful and complete information about a particular object, and this information is required not only to the owners of the structures, but even to state bodies for calculating tax or other purposes;
- the formation of a single database, which includes all real estate objects, and often due to such information it is possible to modernize and improve the layout of a particular area;
- collection and transfer of information to statistical authorities;
- verification of the accuracy of data received from owners of buildings regarding the accuracy of the calculation of property tax;
- data transmission to registration institutions.
The information received is used not only by the owners of the facilities, but also by various state bodies, special services or departments. Due to the technical inventory, it becomes possible to correctly calculate the size of the fee, determine the current depreciation or evaluate the cost of the insurance policy. Other obligatory payments are established on the basis of this information.
When is the process required?
Be sure to inventory the property in the following situations:
- construction of a new property;
- conducting overhaul for the building;
- the performance of various actions of legal significance, for example, the allocation of shares, alienation of shares or the merger of several shares.
The initiator for this process can be both the owner of the structure, and various state organizations. For this, special applications are prepared, after which, on the basis of this document, the owner of the premises forms a statement that is submitted to the MFC.
Varieties of procedure
State technical inventory may be presented in several varieties. These include:
- Primary It is carried out when real estate is only registered. At the same time, a technical passport and a technical plan for this facility are being formed. The place where the building is located is revealed. It is determined who exactly is its owner, since he can be not only an individual, but also a company. The type of ownership is set.
- Planned State bodies formulate special plans that indicate when an inventory of a particular property will be carried out. A standard technical inventory of property is carried out once every five years, but it cannot be implemented more often than once every three years. Usually, plans are formed by federal state bodies, but some adjustments may be made by local authorities in the regions.
- Unscheduled. Such an inventory is carried out when necessary. The initiator for its implementation is the direct owner of the object. The procedure is carried out on a reimbursable basis, so you have to pay a certain amount of funds to specialists involved in the inventory. To do this, you must submit an application to the BTI or to the MFC. For an extra charge, the process can be performed urgently.
If property transactions are made or reconstruction of the structure is carried out, then such statements have a certain advantage over other applications.
Who does the verification?
Organization of technical inventory is in the competence of various companies with unique authority to conduct the process. The main institution is BTI, and the offices of this organization are located in each region of the country.
This bureau contains information on what technical parameters all the premises in the country possess. Employees of the institution are engaged in an unscheduled inventory, charging a certain fee for this from the owners.
Scheduled inspection is carried out only by special institutions or unitary enterprises. At the federal level, they are vested with certain powers and rights. Each enterprise of technical inventory should be appointed exclusively by state bodies.
Verification Procedure
Initially, the owner of the premises should need to carry it out. The technical inventory procedure involves the implementation of sequential actions:
- Initially, the application of the property owner is considered;
- an authorized commission is formed, and only responsible executives should lead into it;
- if a state inventory is carried out, then the state acts as the customer;
- during the initial registration of real estate, customers will be citizens who are the property owners;
- a direct inventory is carried out, designed to identify new buildings and structures on the ground, as well as assess the degree of wear and other parameters of real estate;
- bypasses the territory during which the necessary object parameters are entered on paper;
- all information received is included in a special commission act, which is verified with the previous similar document;
- if there are discrepancies in the acts, then new data is entered into the information data bank;
- thanks to new information, the cadastral value of an object may increase or decrease, which will certainly be registered with the Federal Tax Service.
Often, it is the overestimated cadastral price indicator that serves as the basis for construction owners to submit an application for an inventory, since they do not want to pay too much tax for objects.
Information obtained from the inventory is transferred to other state bodies, which include the Goskomstat, Gosstroy and the Ministry of Land and Construction.
What is the technical documentation generated?
If the inventory is carried out for the first time for any object, then certain technical documents must be prepared according to its results. These include:
- Technical certificate. It reflects all the technical parameters of the facility. Only if it is available can you register an object or make various property transactions with it. Often, on the basis of a passport, an object is pledged. The passport indicates the building area, the number of rooms, the type of real estate, its purpose, the condition of the main parts, and the inventory cost is often prescribed.
- Technical plan with explication. Thanks to this document, new buyers of the property will be able to determine whether illegal redevelopment was made by past owners.
- Information about the borders, if the land plot is the object of the inventory. A document containing a list of all buildings located on the territory is attached to it.
Numerous technical documents are compiled both on different buildings, and on the ground. In the formation of the documentation, various errors are not allowed, since if they are in the technical passport, the owner of the real estate may have difficulties in the future with its sale or with other transactions.
Conclusion
Technical inventory is a special inventory of property, and it is usually carried out in relation to different real estate objects. It is implemented only by specialists of BTI or other state organizations with specific powers and rights.
The customer of the process can be not only the direct owner of the object, but also the state. If real estate is put into operation or various property transactions are made with it, then an inventory is considered a mandatory process.