Any organization referred to the simplified taxation system, regardless of the chosen subject of taxation (income or revenues minus expenses) is required to: Accounting in part fixed assets and intangible assets, as well as goods, materials and wages. Maintain accounting of fixed assets and intangible assets necessary to track their residual value, which for organizations applying the simplified taxation system, may not exceed 100 million rubles. Accounting of fixed assets and intangible assets should be carried out in accordance with the pbu 6 / 01 and the pbu 14/2000. There is no the need for maintaining records on synthetic accounts using the Chart of Accounts and the method of double entry. Sufficient clearance of the primary accounting documents and accounting registers for managing and accumulation information contained in primary documents, the value of fixed assets and intangible assets. However, it is better to record in full, because in case of loss of the use of a simplified tax system have to recover uchet., estimated a single tax on the income account in the Book of income and expenditure only income, and the organization, estimated a single tax on income minus expenses, income and expenses. Once again draw attention to the fact that the Book of income and expense is tax accounting registers, it does not reflect depreciation on fixed assets and intangible assets assessed according to the rules of accounting.