New rules for capital construction and major repairs of capital construction projects

What are reconstruction and overhaul?

Major repairs are measures to eliminate breakdowns and restore/replace worn or faulty parts. Work can be carried out to improve performance properties. Overhaul includes the following actions:

Repair of local supply systems.
Elimination of breakdowns of elevators and elevator shafts.
Repair of roof, basement, foundation.
Repairing the facade.
Renewal of the plaster layer.
Any actions not related to the reconstruction of load-bearing structures.

How does the reconstruction of a building differ from its major or current renovation ?

Reconstruction is a global transformation of a building to give it new characteristics. May involve redevelopment. As part of the reconstruction, the following actions can be carried out:

Change in area and number of floors.
Superstructures and extensions.
Restoration or replacement of load-bearing elements.
Perestroika.
Expansion of area.
Change of engineering equipment.

Question: What regulatory document determines the list of works related to routine repairs, major repairs and reconstruction of water wells? View answer

Relevant information on reconstruction and overhaul can be found in Chapter 15, Article 166 of the RF Housing Code.

FOR YOUR INFORMATION! How to distinguish overhaul from reconstruction? If the result of repair work is a change in category, class or features of operation, this will be called reconstruction. If the work did not concern load-bearing structures, this will most likely be called a major overhaul.

Standards

Repair standards are stipulated by Order No. 312 of the State Committee for Architecture of November 23, 1988, as well as the Standards for the duration of reconstruction and overhaul. Let's consider the main provisions of these regulations:

It is necessary to ensure the productive operation of the service system and the functionality of the building.
The structure of expenses must take into account emergency expenses.
If a breakdown occurs during the warranty period, repairs are carried out at the contractor's expense.

The regulations also contain the basis for the creation and approval of design and estimate documentation.

Will I be required to put it into operation after construction is completed?

14.3) major repairs of linear objects - a change in the parameters of linear objects or their sections (parts), which does not entail a change in the class, category and (or) initially established indicators of the functioning of such objects and which does not require changing the boundaries of right of way and (or) security zones of such objects; 14) reconstruction of capital construction objects (except for linear objects) - changing the parameters of a capital construction object, its parts (height, number of floors, area, volume), including superstructure, restructuring, expansion of a capital construction object, as well as replacement and (or ) restoration of load-bearing building structures of a capital construction project, with the exception of replacing individual elements of such structures with similar or other elements that improve the performance of such structures and (or) restoration of these elements;

The main differences between reconstruction and overhaul

Let's look at all the differences between a major overhaul and a reconstruction.

Deadlines

Reconstruction and overhaul differ from each other in their duration. The renovation period is determined based on an assessment of the technical condition of the building or its individual elements.

The time frame for correcting certain faults is specified in VSN standards 58-88 (r). In particular, these standards indicate breakdowns as part of major repairs. Also, the terms are determined by such a document as the “Standards for the duration of major repairs” of the Ministry of Housing and Public Utilities of 1982.

Periodicity

Routine inspections, construction work, reconstruction and major repairs are all different forms of services. The frequency of their implementation is regulated by Departmental Construction Standards. These standards set standards for the lifespan of a building. After this period has expired, it is recommended to repair the building.

Building codes state that the plaster coating needs to be renewed every 60 years. After this period has expired, major repairs are carried out. The service life of floor slabs on balconies is 80 years.

IMPORTANT! When deciding on repairs, you can take into account the actual condition of the object. If the building is in good condition, the company may change the accepted deadlines. To change the deadlines, you need to prepare appropriate arguments.

FOR YOUR INFORMATION! Overhauls are carried out more often than reconstructions.

Mandatory

Carrying out both major repairs and reconstruction is mandatory. Legal entities are required to organize the work. More details about the implementation of work are written in Article 52 of the Town Planning Code. If an entrepreneur does not fulfill his obligations to carry out repairs, he will face liability on the basis of Article 9.5 of the Code of Administrative Offenses of the Russian Federation.

IMPORTANT! Periodic overhauls are mandatory. Even if the residents of the building are against the work, the work will still be carried out. Reconstruction, as a global intervention in the characteristics of a building, will be mandatory only if there are corresponding requirements from local authorities or there is an initiative from residents.

Reconstruction or new construction

A comparison of these concepts allows us to conclude that reconstruction can be recognized as such a change in capital construction projects that does not require the demolition of this object. Since the applicant did not prove that his planned construction activity to create a trade and warehouse complex on the site of an object he owns does not entail the demolition of the existing object, and the land plot on which this object is located is not owned by the applicant, the appellate court came to the conclusion the correct conclusion that the Regulations approved by the order of the Governor of St. Petersburg dated 04/09/1998 N 339-r do not apply to these legal relations. in fact: 1. the building was completely demolished, there were no foundations left. 2. We make a preliminary design of the building. Task: 1. To build a 3-story non-residential building, the location of which will be within the boundaries of the specified development in accordance with the city plan. 2. carry out an examination of the project for a three-story non-residential building as a reconstruction 3. put it into operation. Olga

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Tax accounting

The Tax Code of the Russian Federation does not contain such a concept as “overhaul”. The standards only cover reconstruction. The letter of the Ministry of Finance No. 03-03-04/1/794 specifies the standards that must be followed when determining the type of work:

Regulations MDS 13-14.2000, established by Resolution No. 279 of December 29, 1973.
Standards No. 58-88 (r), established by Order No. 312 of November 23, 1988.

Tax authorities believe that reconstruction costs multiply the initial cost of construction. The corresponding opinion is set out in the letter of the Federal Tax Service for Moscow No. 20-12/089231.1 dated September 19, 2007.

The company is required to justify why it classified the work performed in one category or another. To justify this, you need to prepare relevant documents. These papers include:

Repair regulations.
Order for inspection of structures.
A report indicating the faults found.
Documents specifying recovery measures.
Papers that indicate the deadlines for work.

Accounting is carried out on the basis of these papers. They will help justify that the measures taken are repair work. In this case, you can write them off as expenses based on Article 260 of the Tax Code of the Russian Federation.

Paragraph 2 of Article 257 of the Tax Code of the Russian Federation states that expenses for reconstruction increase the initial cost of the building. They will be written off through depreciation on the basis of Articles 256-259 of the Tax Code of the Russian Federation. Expenses for major repairs will be considered other expenses. They appear in the period in which they appeared. It does not matter when the actual payment occurred.

Article 260 of the Tax Code of the Russian Federation states that if expenses are relevant for 2 or more periods, it makes sense to create a reserve to evenly include expenses in repairs. If the reserve has not been created, the date of expenditure is considered to be the date of signing the acceptance certificate.

Topic 3

The connection of installation cranes to reconstruction objects is carried out from the outer surfaces of the walls (Fig. 25.1). The rail tracks of cranes and the base for truck-mounted and crawler-mounted cranes are the same as in new construction, but here it is more often necessary to place cranes above underground utilities or rest them on the supporting structures of reconstructed buildings. In these cases, it is necessary to carry out additional calculations of the bearing capacity and coordinate decisions with the Gosgortekhnadzor authorities. In certain cases, to install the crane, it becomes necessary to disassemble it. The rational duration can theoretically be determined by the criterion of minimum economic losses in the construction industry and at the customer. But, since the losses (or lost profits) of the customer from stopping production are an order of magnitude higher than the losses of the builders, in practice this leads to the fact that the last word belongs to the customer. At the same time, he is obliged to fully compensate the builders for forced downtime, overtime work, the use of additional mechanisms and other costs caused by the nature of the work, unforeseen circumstances or his fault.

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Accounting

Paragraphs 7-8 of PBU 6/01 indicate that repair costs are included in the initial cost of the building. Accounting for reconstruction and major repairs will be different. Let's consider all the nuances.

Accounting during reconstruction

In accounting they are taken into account at their initial cost. However, the latter may change as a result of reconstruction. The cost will also change in accounting. Expenses for reconstruction are classified as capital investments. Expenses will be recorded on DT account 08. After the work is completed, expenses are included in the initial cost.

As part of accounting, these entries are made:

DT08 KT60 (76). Recording expenses.
DT19 KT60 (76). Accounting for VAT on work performed.
DT68 KT19. Acceptance of VAT for deduction.
DT01 KT08. Increase in the initial cost of the building.

You need to specify a specific amount of increase in cost. It will be equal to all reconstruction costs. The latter must be confirmed by documents.

Features of reconstruction projects of different parts of objects

Foundation

when the masonry of the structure is weakened;
reducing the bearing capacity of the soil;
increasing the load on the base.

Strengthening soils and foundations is carried out by specialized teams using grips (less than 2 m in size) in order to preserve the integrity of adjacent areas and the main building. Increasing the density and bearing capacity of the soil is carried out using different methods: bitumenization, cementation, electrosilicatization, silicatization, treatment with resin compositions, laying cast-in-place piles and compacting crushed stone.

If the foundation is not strengthened in a timely manner, cracks may appear on the walls and load-bearing parts of the object, damaging the decor, disrupting the thermal insulation characteristics and finishing of the facade. There is also a risk of the structure collapsing, so the main task of preparing the project is to increase the load-bearing capacity. After all the reconstruction measures have been carried out, the pressure per square meter of area is reduced.

Walls

They are influenced by the same factors as the foundation. This is the shrinkage of the structure, the appearance of erosion and cracks on the facade, and the destruction of the supporting frame. During the work, the main attention is paid to restoring the decorative and enclosing characteristics of the walls, their ability to effectively withstand various loads.

For this purpose, reinforcement is carried out using reinforced concrete products, which increases the strength of structures. It is possible to erect new masonry along all walls, then they are fixed to the existing object with anchor bolts.

Facades

The external finishing of building surfaces is constantly exposed to aggressive climatic influences, and therefore often needs updating. The list of restoration work includes such activities as:

installation of a separate entrance, repair of the existing one, arrangement of the entrance group;
completion of the winter garden;
increasing the size of window openings or their number;
extension of separate premises.

To reconstruct the facade of a building, it is necessary to coordinate the project and obtain permission to carry out the work. When preparing documentation, the appearance of the existing building is taken into account so that restoration does not disturb its integral architectural appearance.

When updating the facades of objects, the following measures can be taken:

plastering. In order to properly repair the surface of a building, you need to find out the causes of defects and select the right restoration operations. For plastering work, materials that comply with GOST are used;
coloring. After repairing the plaster, you need to even out the color of the surface; before applying paint, be sure to use a primer. Spray guns and brushes are used;
strengthening masonry made of stone or brick. In many cases, structures are strengthened by enclosing them in a cage of steel angles. All gaps are carefully processed by injection with polymer-cement or cement mortar. In this case, the masonry becomes monolithic and acquires a higher load-bearing capacity;
installation of a suspended ventilated facade. A building reconstruction project in this way becomes the optimal solution. Surface irregularities and defects will be hidden, and the structure’s resistance to external influences will be increased. It is allowed to lay insulation under the exterior decorative finishing. Even dilapidated and old buildings are equipped with hinged ventilated facades, which significantly extends their service life.

At the final stage of restoration of objects, the roof is repaired. They eliminate all existing defects, paint damaged areas, replace worn pipes and gutters. On soft roofs, patches are installed, and when worn, the entire covering is replaced.