Off-balance sheet accounts in an autonomous institution. Off-balance sheet accounts of the institution
In 2018, on off-balance sheet accounts, consider objects that are not assigned to the right of operational management, temporarily located in the institution and not belonging to it, as well as forms strict accountability... When introducing accounting, it is necessary to be guided not only by Instruction No. 157n as amended on May 8, 2018, but also by federal standards.
Consider how to apply off-balance sheet accounts in the accounting of state institutions. See the features of accounting for off-balance sheet accounts of institutions and transactions. For convenience, you can download.
Off-balance sheet accounts of institutions
Off-balance operations are carried out according to the rule:
- on debit - receipt,
- on the loan - expense.
On a note
Carry out an inventory of off-balance sheet accounts in the manner and within the time frame established for the objects recorded on the balance sheet
Recent changes in off-balance sheet accounts
Since the beginning of 2018, four important changes have been introduced in off-balance sheet accounting.
- Expanded the list of objects that need to be accounted for on account 01.
- Clarified account 21. Now it is necessary to reflect written off fixed assets with a value of up to 10 thousand rubles.
- They added that accounts 25 and 26 account for property that was transferred to an operating lease.
- Introduced a new account 29. It is intended for settlements on subsidies for the purchase of housing.
Accounting for leased property on an off-balance sheet account
During the term of the lease agreement, the rights to the property that have been transferred remain with the lessor. He continues to account for it on the balance sheet. Exception - under the contract, the lessee buys out the property.
It is important to remember!
From January 1, 2018, to account for leased objects, do not use off-balance sheet account 01
In accounting, the transfer of property for rent, including non-produced assets, reflect as an internal transfer between analytical accounts of account 100 00.
Additionally, the property that you rent out, reflect on the balance sheet - at the cost that is indicated in the primary accounting document(act of acceptance and transfer):
- on account 25, reflect the property that was transferred to an operating lease,
- on account 26 - property that was transferred to an operating lease under a gratuitous use agreement.
How to reflect in accounting
Reflect the transfer of property for rent with the following entries:
Дт 0 101 ХХ 310 Кт 0 101 ХХ 310
- fixed assets were leased;
Dt 0 103 XX 330 Kt 0 103 XX 330
- non-produced assets were leased;
Increase in off-balance sheet account 25 (26)
- reflected in the balance sheet is the property that was rented out.
Income from the lease of property in an operating lease is referred to the sub-item KOSGU 121, and in accounting - to account 205 21.
Dt 2 205 21 560 Kt 2 401 40 121
- accrued future income under the lease agreement (in the amount of payments for the entire lease term);
Dt 2 401 40 121 Kt 2 401 10 121
- lease payments are included in current income (in the amount of lease payments - monthly or according to the payment schedule).
Accounting for workwear on an off-balance sheet account
The Labor Code obliges employers to provide workers with overalls who work:
- with harmful and dangerous working conditions;
- in special temperature conditions;
- with dirt.
When transferring overalls to employees for personal use for business purposes, account for it on account 27. Do this on the basis of the invoice request () or the issuance sheet material values for the needs of the institution (). Record clothes at book value for the entire period while the employee is using them. Additionally, for each employee who received PPE, fill out a card (book) for registering the issue of property for use (form 0504206).
Keep accounting on account 27 by the simple entry method. Register overalls - reflect the increase in the account, write off - decrease. Analytical accounting by account - in the card of quantitative and total accounting () in the context of PPE users, locations, type, quantity and cost.
To write off overalls from the off-balance sheet, you need an act on the write-off of soft and household equipment (f. 0504143). It is drawn up by a specially created commission in two copies (for accounting and for an employee). It indicates the reason why the PPE was written off. For example, the wear period has expired or physical wear and tear.
Off-balance sheet account 21 in budget accounting
Use account 21 to reflect fixed assets with a value of up to 10 thousand rubles written off the balance sheet. The exception is real estate and objects of the library fund.
Set the accounting procedure for property on account 21 in the accounting policy. For example, write down in which assessment the institution will take into account the objects:
- in a conditional estimate - 1 rub. for one object;
- at the book value of the fixed asset that was put into operation.
Keep analytical accounting in the Card of quantitative and total accounting (f. 0504041). Inventory card() for fixed assets up to 10 thousand rubles. do not open.
Write off objects from the account according to the decision of the commission on the basis of the acceptance certificate or the write-off certificate.
How to account for material assets in storage
On account 02, reflect objects that do not meet the criteria for an asset. These include:
1. Material values:
- accepted for storage or processing. For example, the property of hospital patients, building materials of the customer from the contractor institution;
- withdrawn as compensation for damage, detained by customs authorities and not placed in a temporary storage warehouse.
2. Property:
- ownerless property received as a gift - until it becomes the property of the state or is transferred to the owner;
- which was written off from the balance sheet before dismantling or liquidation.
Register material assets on the basis of the primary document that confirms their receipt. For example, an act of acceptance and transfer, an agreement. Determine the cost of objects from the received documents. If you have issued an act in unilaterally, then material values should be taken into account in the conditional assessment: one object - 1 ruble.
Keep records in the Card of quantitative and total accounting in the context of owners (customers), by types, varieties, storage locations.
"Budgetary organizations: accounting and taxation", 2009, N 10
In the Order of the Ministry of Finance of Russia dated 03.07.2009 N 69n (hereinafter referred to as Order N 69n), which amended the Instruction on budget accounting, approved by Order of the Ministry of Finance of Russia dated 30.12.2008 N 148n (hereinafter referred to as Instruction N 148n), much attention was paid to off-balance accounting ... So, in new edition a description of four accounts is set out: 04, 17, 18 and 19. At the same time, it is worth noting that Instruction No. 148n itself in its original version in comparison with the previously valid Instruction No. 25n<1>in part off-balance sheet also underwent a number of changes. For example, from 01.01.2009 three new accounts have been added to the off-balance sheet accounts: 20 "Written off debt not claimed by creditors", 22 "Material assets received through centralized supply" and 23 "Periodicals for use". In this article, we will consider the off-balance sheet accounting rules in 2009, taking into account Order No. 69n.
<1>Instruction on budget accounting, approved by By order of the Ministry of Finance of Russia dated 02/10/2006 N 25n (invalidated on 01/01/2009).
General Provisions and the rules for off-balance accounting of budgetary institutions contains paragraph 263 of Instruction N 148n. According to the specified paragraph, the following are taken into account behind the balance:
- values that are temporarily in the institution and do not belong to it (leased fixed assets (received for free use));
- material values accepted for safekeeping or processing, received through centralized supply;
- forms of strict reporting, vouchers to rest homes and sanatoriums, etc.;
- obligations pending.
In total, off-balance sheet accounting includes 22 accounts: from 01 to 20, as well as 22, 23. Number 21 is not assigned to any of the accounts.
Off-balance sheet accounts
Account name |
|
Fixed assets in use |
|
Material values accepted for safekeeping |
|
Forms of strict reporting |
|
Written off debt of insolvent debtors |
|
Material assets paid for by centralized supply |
|
Debt of pupils and students for unreturned material values |
|
Rollover awards, prizes, cups and valuable gifts, souvenirs |
|
Unpaid vouchers |
|
Spare parts for vehicles issued to replace worn out |
|
Ensuring the fulfillment of obligations |
|
State and municipal guarantees |
|
Special equipment for carrying out research work on contracts with customers |
|
Experimental devices |
|
Settlement documents awaiting execution |
|
Settlement documents not paid on time due to lack of funds on the account, by activity that generates income |
|
Overpayment of pensions and benefits due to misapplication legislation on pensions and benefits, counting errors |
|
Receipts of funds to the institution's accounts |
|
Disposal of funds from the accounts of the institution |
|
Unclarified budget receipts of previous years |
|
Written off debt not claimed by creditors |
|
Material values obtained from centralized supply |
|
Periodicals for use |
Institutions are allowed to enter additional off-balance sheet accounts to ensure their management accounting. In many budgetary institutions the balance sheet takes into account material assets written off according to the rules of budgetary accounting from accounts for accounting for non-financial assets, but used in the activities of budgetary institutions. For example, in accordance with clause 22 of Instruction N 148n when issuing fixed assets for operation, with the exception of library fund objects, worth up to 3000 rubles. account 0 101 xx 410 is credited, that is, the object is debited from the balance sheet. Such an object can be used for a long time in the activities of the institution. In our opinion, its service life should coincide with the service life of the depreciation group to which the object belongs in accordance with the Classification of fixed assets by depreciation groups. In order to preserve the objects written off from the balance sheet, it is advisable to organize their off-balance accounting in quantitative or quantitative-sum terms. The accounting rules for off-balance sheet accounts introduced by the institution independently should be enshrined in the institution's accounting policy.
Accounting for off-balance sheet accounts is carried out according to a simple system. For clarity, we will give an example.
Example. According to the accounting policy of the institution, objects of fixed assets worth up to 3000 rubles, with the exception of objects of the library fund, after their issuance for operation should be accounted for on the off-balance sheet account 24 "Fixed assets initial cost up to 3000 rubles, issued for operation "for financially responsible persons in the estimate of 1 rubles. for the accounting object. Within the framework of budgetary activities three chairs worth 2850 rubles were issued for operation. each.
In accounting, transactions are reflected as follows:
For reference: according to the Classification of Fixed Assets by Depreciation Groups, school furniture belongs to the 4th depreciation group, the service life of this group is from five to seven years. Hence - the chairs for the balance should be listed for at least five years.
Inventory of material assets, other assets and liabilities recorded on off-balance sheet accounts is carried out in the manner and within the time frame established for the objects recorded on the balance sheet.
Note. According to paragraph 170 of Instruction N 148n, when determining the damage caused by shortages and thefts, one should proceed from the market value of material assets on the day the damage was discovered. Under market value means the amount of cash that can be obtained as a result of the sale of these assets. This provision applies not only to objects that are listed on the balance sheet, but also to objects of off-balance sheet accounting.
Account 01 "Fixed assets in use"
Account 01 used to be called "Leased Fixed Assets" in accordance with Instruction No. 25n. Now the name of the account corresponds to the essence of the transactions reflected on it. On account 01, not only leased property is taken into account, but also property received for free use (property received under a loan agreement).
Analytical accounting for the account is carried out in the context of lessors and (or) property owners for each item of fixed assets (according to the inventory (account) numbers of the lessor and (or) owner) in the Card for quantitative and total accounting of material assets in the form 0504041 (hereinafter - Card f. 0504041). In our opinion, the sum of the value of the leased property, plant and equipment should correspond to the data of the lessor.
Account 02 "Material values accepted for safekeeping"
The description of account 02 has not changed in comparison with Instruction No. 25n. This account takes into account commodity and material values accepted for safekeeping, as well as those seized by force, until they become the property of the state. Analytical accounting of objects is carried out by organization-owners, by types, grades and storage locations, at contractual prices or purchase prices.
In addition, on account 02, raw materials and materials accepted for processing at the prices provided for in the contracts are taken into account. In this case, analytical accounting for the account is carried out according to customers, types, grades of materials and their location in the Card f. 0504041.
Account 03 "Forms of strict reporting"
Accounting of the forms of strict accountability (SRF) for the balance sheet is carried out according to the previous rules. This account takes into account the forms in storage and issued for the report. valuable papers, receipt books, certificates, diplomas, identity forms, forms work books(inserts to them) and other forms of strict reporting.
SRF are accounted for in the notional valuation of 1 ruble. for 1 form. Write-off of spent, as well as damaged forms of strict reporting is carried out in accordance with the Act on writing off of forms of strict reporting (f. 0504816).
Analytical accounting for the account is carried out for each type of forms and the places of their storage in the Book for the accounting of strict reporting forms (f. 0504045).
Can a budgetary institution independently develop and approve the SSR form?
In the Information letter of the Ministry of Finance of Russia dated 08.22.2008 it is explained that the organization and individual entrepreneur providing services to the public have the right to use an independently developed form of strict reporting, which must contain the details specified in clause 3 of the Regulation on the implementation of cash payments and (or) payments using payment cards without the use of cash registers<2>(hereinafter referred to as the Regulations), unless otherwise provided by clauses 5 and 6 of the Regulations. Approval of the form of such a document by the authorized federal authorities an executive branch is not required.
<2>Approved by the Decree of the Government of the Russian Federation of 05/06/2008 N 359.
Clause 5 of the Regulations stipulates that if, in accordance with the legislation of the Russian Federation, federal executive bodies are empowered to approve forms of document forms used in the provision of services to the population, such federal executive bodies approve these forms of document forms for cash payments and ( or) settlements using payment cards without the use of cash registers.
According to clause 6 of the Regulation, if it is necessary to exclude from the form of the document form the details provided for in clauses. "f" - "and" clause 3 of the Regulations, forms of document forms for the provision of services by cultural institutions (cinema and film distribution institutions, theater and entertainment enterprises, concert organizations, philharmonic collectives, circus enterprises and zoos, museums, parks (gardens) of culture and recreation), including services of an exhibition nature and decoration, and services of physical culture and sports (holding sports and entertainment events) are approved by the relevant federal executive bodies performing the functions of developing public policy and legal regulation in the established field of activity.
Thus, unless otherwise provided for in clauses 5 and 6 of the Regulations, institutions providing services to the population for cash settlements and (or) settlements using payment cards without the use of cash registers have the right to use a document, the form of which is developed and approved by the institution independently, provided that such a document contains the details established by clause 3 of the Regulation:
a) the name of the document, six-digit number and series;
b) name and legal form;
c) location of a permanent executive body of a legal entity (in the absence of a permanent executive body of a legal entity - another body or a person entitled to act on behalf of a legal entity without a power of attorney);
d) taxpayer identification number assigned to the organization that issued the document;
e) type of service;
f) the cost of the service in monetary terms;
g) the amount of payment made in cash and (or) using a payment card;
h) the date of the calculation and preparation of the document;
i) position, surname, first name and patronymic of the person responsible for the operation and the correctness of its execution, his personal signature, the seal of the organization;
j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.
Can a budget-funded institution independently produce SSR?
The form of the document is made by typographic method or formed using automated systems(Clauses 4, 11 of the Regulations). At the same time, in order to simultaneously fill out the document form and issue the document, the following requirements must be met:
a) the automated system must be protected from unauthorized access, identify, record and save all operations with the document blank for at least five years;
b) when filling out a document form and issuing a document by an automated system, a unique number and a series of its form are saved.
On demand tax authorities organizations are required to submit information from automated systems on issued documents (clause 12 of the Regulation).
Note. Since December 1, 2008, the old forms of strict reporting forms that do not meet the requirements of the Government of the Russian Federation of 05/06/2008 N 359 "On the procedure for making cash settlements and (or) settlements using payment cards without the use of cash registers" have not been applied.
Account 04 "Written off debt of insolvent debtors"
The purpose of the account remains the same: monitoring the possibility of collecting the debited accounts receivable in case of change property status debtors.
The accounting requirements for this account have changed. In particular, it should organize an analytical accounting of written off debts according to the classification codes of income, expenses and sources of financing the budget deficit.
In addition, Instruction No. 25n considered only one option for the period of accounting for debt on the balance sheet - five years from the moment it was written off from the balance sheet in the manner prescribed by law. Instruction N 148n added to it a different term established by law.
Instruction No. 148n, in contrast to Instruction No. 25n, involves writing off debts from off-balance sheet accounting and putting it on the balance sheet not only if funds are received to pay off the debt, but also if the procedure for collecting debts from debtors can be resumed. These operations are carried out, respectively, on the date of renewal of collection or on the date of administration of the said receipts.
Analytical accounting is kept in the Card for accounting of funds and settlements, indicating the surname, name and patronymic of the debtor, full name legal entities and the details required to identify the debtor for the purpose of possible debt collection.
Reflection of transactions to write off unrealistic receivables for collection on budget accounts
In accordance with clauses 151, 155 of Instruction N 148n, unrecoverable receivables in terms of income are written off to account 0 401 01 173 "Extraordinary income from operations with assets", and in terms of expenses to account 0 401 01 273 "Extraordinary expenses on operations with assets ". According to the author, these accounts can be used to write off receivables generated both within the framework of budgetary and within the framework of off-budget (income-generating) activities.
The return of receivables from previous years, formed in the framework of budgetary activities, is transferred to the income of the corresponding budget. Instruction N 148n does not contain instructions (entries) for restoring written off receivables to the balance sheet of the recipient of budget funds in the event of the resumption of the collection procedure. According to the author, within the framework of budgetary activities, it is possible to restore accounts receivable to the balance sheet by reflecting an increase in accounts receivable due to an increase in accounts payable on other payments to the budget: Account debit 0 205 xx 560, 0 206 xx 560, 0 208 xxx 560 Account credit 0 303 05 730.
As part of income-generating activities, receivables are restored to the balance sheet also due to extraordinary income: Debit of accounts 0 205 xx 560, 0 206 xx 560, 0 208 xx 560 Credit of account 0 401 01 173. In part tax accounting in relation to written off receivables that are unrealistic to be collected, it should be borne in mind that, according to the explanations of the Ministry of Finance, the said debt is expensed when written off, and when it is restored (received) - to income taken into account when determining taxable profit (Letter of the Ministry of Finance of Russia dated 21.04. 2009 N 03-03-06 / 1/271).
Note. Instruction N 148n does not establish the procedure for writing off receivables that are unrealistic for collection, but within its competence only determines the procedure for reflecting operations to write off assets and liabilities on budget accounts. In accordance with the legislation of the Russian Federation, a budgetary institution can write off expired receivables limitation period and unrealistic to be collected on the basis of the relevant court decision (Letter of the Ministry of Finance of Russia dated July 23, 2007 N 02-14-10a / 1907).
In the accounting of institutions - recipients of budgetary funds, which are not assigned the authority to administer cash receipts to the budget, operations to write off unrealizable receivables and the receipt of payments in its payment are reflected as follows:
to the normative document |
|||
in the manner prescribed budgetary legislation, unrealistic to collect accounts receivable based on confirming documents (by type debt) | |||
1.1. In terms of debt by income | Paragraph 12 p. 151, par. 7 p. 155 Instructions Appendices 1<3> |
||
1.2. In terms of debt by expenses | |||
1.3. Off-balance sheet accounting | Instructions N 148n |
||
refund amount debited accounts receivable within the means of bringing activity income | |||
2.1. Balance sheet accounting | Postings proposed |
||
2.2. Off-balance sheet accounting | Instructions N 148n |
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accounts receivable arrears of past years within the framework of the activity income, enrolled to the appropriate section personal account of the budget institutions | Paragraph 4 p. 99 Instructions N 148n |
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the amount of payment to the budget regarding the return of the written off accounts receivable by budget | |||
4.1. Balance sheet accounting | Paragraph 2 p. 203 Instructions N 148n |
||
4.2. Off-balance sheet accounting | Instructions N 148n |
||
received by the budget to pay off accounts receivable debts of previous years by budget | Paragraph 8 p. 203 Instructions N 148n |
Account 05 "Material values paid for centralized supply"
The accounting principles for this account have not changed. Account 05 is used by the superior institution - the customer. The account records material assets paid by a parent institution and shipped to institutions (consignees) as part of a centralized supply.
Having received confirmation of receipt of valuables from the institution (consignee), the superior institution deducts their value from this account. Analytical accounting for the account is kept in the Book of accounting of material assets (f. 0504042), paid in a centralized manner, for each institution (consignee).
Account 06 "Debt of pupils and students for unreturned material values"
The accounting rules for account 06 remained the same. The account takes into account the debts of pupils and students for uniforms, linen, tools and other valuables that they did not return. Analytical accounting for the account is carried out for each student and student on the Card for accounting for funds and settlements (f. 0504051).
The procedure for accounting for students 'and students' uncollectible debts for unreturned material assets is similar to accounting on account 04 "Written off debts of insolvent debtors".
Score 07 "Rolling awards, prizes, cups and valuable gifts, souvenirs"
The description of account 07 has not changed. This account takes into account the challenge prizes, banners, cups established by different organizations and received from them for awarding the winning teams, as well as valuable gifts and souvenirs. Prizes, banners, cups are taken into account during the entire period of their stay in this institution.
Rollover awards, prizes, cups are taken into account in the conditional assessment of 1 rub. for 1 item. Valuable gifts and souvenirs are accounted for at the purchase price. Analytical accounting for the account is maintained for each item and its value in the Card f. 0504041.
In budget accounting, the costs of purchasing souvenirs intended for donation should be attributed to expenses and reflected on account 0 401 01 290 "Other expenses".
Account 08 "Tours unpaid"
This account includes vouchers received free of charge from public, trade union and other organizations. Analytical accounting is carried out by types of vouchers, their number and nominal value in the Card f. 0504041.
Note. The vouchers must be kept at the box office along with monetary documents(p. 263 of Instruction N 148n).
L.Maksimova
Chief Editor
of the journal "Budgetary Organizations:
Accounting
and taxation "
In 2018, on off-balance sheet accounts, consider objects that are not assigned to the right of operational management, temporarily located in the institution and not belonging to it, as well as strict reporting forms. When introducing accounting, it is necessary to be guided not only by Instruction No. 157n as amended on May 8, 2018, but also by federal standards.
Consider how to apply off-balance sheet accounts in the accounting of state institutions. See the features of accounting for off-balance sheet accounts of institutions and transactions. For convenience, you can download.
Off-balance sheet accounts of institutions
Off-balance operations are carried out according to the rule:
- on debit - receipt,
- on the loan - expense.
On a note
Carry out an inventory of off-balance sheet accounts in the manner and within the time frame established for the objects recorded on the balance sheet
Recent changes in off-balance sheet accounts
Since the beginning of 2018, four important changes have been introduced in off-balance sheet accounting.
- Expanded the list of objects that need to be accounted for on account 01.
- Clarified account 21. Now it is necessary to reflect written off fixed assets with a value of up to 10 thousand rubles.
- They added that accounts 25 and 26 account for property that was transferred to an operating lease.
- Introduced a new account 29. It is intended for settlements on subsidies for the purchase of housing.
Accounting for leased property on an off-balance sheet account
During the term of the lease agreement, the rights to the property that have been transferred remain with the lessor. He continues to account for it on the balance sheet. Exception - under the contract, the lessee buys out the property.
It is important to remember!
From January 1, 2018, to account for leased objects, do not use off-balance sheet account 01
In accounting, the transfer of property to lease, including non-produced assets, reflect as an internal transfer between the analytical accounts of account 100 00.
Additionally, the property that you lease, reflect on the balance sheet - at the cost that is indicated in the primary accounting document (act of acceptance and transfer):
- on account 25, reflect the property that was transferred to an operating lease,
- on account 26 - property that was transferred to an operating lease under a gratuitous use agreement.
How to reflect in accounting
Reflect the transfer of property for rent with the following entries:
Дт 0 101 ХХ 310 Кт 0 101 ХХ 310
- fixed assets were leased;
Dt 0 103 XX 330 Kt 0 103 XX 330
- non-produced assets were leased;
Increase in off-balance sheet account 25 (26)
- reflected in the balance sheet is the property that was rented out.
Income from the lease of property in an operating lease is referred to the sub-item KOSGU 121, and in accounting - to account 205 21.
Dt 2 205 21 560 Kt 2 401 40 121
- accrued future income under the lease agreement (in the amount of payments for the entire lease term);
Dt 2 401 40 121 Kt 2 401 10 121
- lease payments are included in current income (in the amount of lease payments - monthly or according to the payment schedule).
Accounting for workwear on an off-balance sheet account
The Labor Code obliges employers to provide workers with overalls who work:
- with harmful and dangerous working conditions;
- in special temperature conditions;
- with dirt.
When transferring overalls to employees for personal use for business purposes, account for it on account 27. Do this on the basis of the invoice requirement () or the statement of issuance of material values for the needs of the institution (). Record clothes at book value for the entire period while the employee is using them. Additionally, for each employee who received PPE, fill out a card (book) for registering the issue of property for use (form 0504206).
Keep accounting on account 27 by the simple entry method. Register overalls - reflect the increase in the account, write off - decrease. Analytical accounting by account - in the card of quantitative and total accounting () in the context of PPE users, locations, type, quantity and cost.
To write off overalls from the off-balance sheet, you need an act on the write-off of soft and household equipment (f. 0504143). It is drawn up by a specially created commission in two copies (for accounting and for an employee). It indicates the reason why the PPE was written off. For example, the wear period has expired or physical wear and tear.
Off-balance sheet account 21 in budget accounting
Use account 21 to reflect fixed assets with a value of up to 10 thousand rubles written off the balance sheet. The exception is real estate and objects of the library fund.
Set the accounting procedure for property on account 21 in the accounting policy. For example, write down in which assessment the institution will take into account the objects:
- in a conditional estimate - 1 rub. for one object;
- at the book value of the fixed asset that was put into operation.
Keep analytical accounting in the Card of quantitative and total accounting (f. 0504041). Inventory card () for fixed assets up to 10 thousand rubles. do not open.
Write off objects from the account according to the decision of the commission on the basis of the acceptance certificate or the write-off certificate.
How to account for material assets in storage
On account 02, reflect objects that do not meet the criteria for an asset. These include:
1. Material values:
- accepted for storage or processing. For example, the property of hospital patients, building materials of the customer from the contractor institution;
- withdrawn as compensation for damage, detained by customs authorities and not placed in a temporary storage warehouse.
2. Property:
- ownerless property received as a gift - until it becomes the property of the state or is transferred to the owner;
- which was written off from the balance sheet before dismantling or liquidation.
Register material assets on the basis of the primary document that confirms their receipt. For example, an act of acceptance and transfer, an agreement. Determine the cost of objects from the received documents. If you have drawn up the act unilaterally, then take into account the material values in the conditional assessment: one object - 1 ruble.
Keep records in the Card of quantitative and total accounting in the context of owners (customers), by types, varieties, storage locations.
On off-balance sheet accounts, institutions record property that does not meet the criteria for assets, property received for storage or processing, as well as strict reporting forms, rolling awards, prizes, cups. In this article, we will consider accounting for all accounts.
The instruction does not restrict the institution's right to use its additional accounts. Violations in accounting for off-balance sheet accounts distort the reporting, which threatens with fines.
General accounting treatment for off-balance sheet accounts
The list of standard off-balance sheet accounts was approved by Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n: under numbers from 1 to 27, as well as 29, 30, 31, 40 and 42.
All off-balance sheet accounts are subject to simple circuit accounting, that is, the receipt is reflected only on debit, and the expense - on the loan, without correspondence.
Off-balance sheet data does not have to be reflected in the transaction journals and in the general ledger.
All material assets, as well as other assets and liabilities recorded on off-balance sheet accounts, are inventoried in the manner and within the time frame established for the objects recorded on the balance sheet.
Property accounting
The property is recorded on 14 off-balance accounts: 01, 02, 05, 06, 07, 09, 12, 13, 21, 22, 24, 25, 26, 27:
- Account 01"Property received for use." The account records the property received by the institution for use, but these are not leased objects. These are values that, in accordance with the legislation of the Russian Federation, are not subject to reflection on the balance sheet of the institution: museum items and museum collections included in the state part of the Museum Fund Russian Federation, non-exclusive rights use on the results of intellectual activity, rights of limited use of others land plots... The property is registered on the basis of an acceptance certificate or another document that confirms the receipt of the property and rights to it. The property must be reflected at the value specified in the acceptance certificate. Accounting is carried out in the context of property objects, owners (balance holders) of property, as well as by inventory, serial, registry numbers specified in the act of acceptance and transfer or other document.
- Account 02"Material values accepted for storage." It is here that now it is necessary to take into account the material values of the institution that do not meet the criteria for assets, as well as the property in respect of which a decision was made to write off until the moment of its dismantling, utilization, and destruction. Material assets accepted by the institution for storage, for processing are accounted for on the basis of a primary document that confirms their receipt: an act of acceptance and transfer, an agreement, etc. Objects are reflected at the cost specified in the primary document. If the institution has drawn up an act unilaterally - according to a conditional assessment: one object - 1 ruble. Disposal of MC from off-balance sheet accounting is reflected on the basis of supporting documents at the cost at which they were accepted for off-balance sheet accounting.
In the card of quantitative and total accounting, the object should be reflected in the context of owners (customers), by type, grade and storage location.
- Score 05"Material assets paid for by centralized supply." The account is kept by the institutions that order the supply. Material assets are reflected on the basis of documents that confirm the shipment to the consignee in the amount of payments for their purchase. Accounting is kept in the book of accounting of material values for each consignee and type of values.
- Score 06"Debt of pupils and students for unreturned material values." Debts are taken into account in the amount of the amount of expenses for the restoration or acquisition of similar property. Accounting is carried out in the card for accounting for funds and settlements by type of income, each student and type of values.
- Account 07“Awards, prizes, cups and valuable gifts, souvenirs”. The property is accepted into the account:
- in a conditional assessment (one item, one ruble) - received awards, prizes, cups, banners;
- at the cost of acquisition - valuable gifts, souvenirs and material values purchased for presentation (rewarding).
Accounting is carried out in the card of quantitative and total accounting for financially responsible persons, storage locations and each item.
- Score 09"Spare parts for vehicles". Spare parts are accepted for off-balance sheet accounting at the time of writing them off the balance sheet for the repair of transport, and are taken into account during the period of operation as part of the vehicle. Accounting is carried out in the card of quantitative and total accounting by persons who received spare parts, by vehicles and by types of spare parts and their quantity.
When a vehicle is disposed of, the spare parts installed on it and recorded on account 09 are deducted from off-balance sheet accounting.
- Score 12"Special equipment for performing research and development under contracts with customers." The equipment is accounted for at the cost indicated by the customer in the primary transfer documents. Accounting is carried out in the card of quantitative and total accounting in the context of the topics of work, responsible persons, storage locations, by type of equipment and quantity.
- Score 13"Experimental devices". Objects are registered at the cost, which is attributed to the increase in R&D costs. Accounting is carried out in the card of quantitative and total accounting in the context of responsible persons, storage locations by type of valuables, their quantity and value.
- Score 21"Fixed assets in operation". The account keeps records of fixed assets worth up to 10,000 rubles. inclusive. Registration is carried out on the basis of a primary document upon transfer of a fixed asset worth up to 10,000 rubles. in operation, with the exception of real estate and library stock. The accounting is carried out at the cost, which was established in the accounting policy: according to the conditional estimate - 1 rub. for one object or at book value. Accounting is carried out in the card of quantitative and total accounting in the context of objects of fixed assets and centers of material responsibility. Objects are debited from the account only by the decision of the commission on the basis of an act of acceptance and transfer, an act of write-off.
- Score 22"Material values obtained from centralized supply." The property is registered, which came from the centralized supply, until the receipt of the notification (f. 0504805) and copies of the supplier's documents.
- Score 24"Property transferred to trust management."
- Check 25 "Property transferred for paid use (lease)" - for accounting for operating lease objects, granted rights to use property transferred by the institution for paid use under a lease agreement.
- Check 26 "Property transferred for gratuitous use" - to record the objects of operating lease, granted rights to use property transferred by the institution for gratuitous use. What these accounts have in common is that property registration is carried out on the basis of an act of acceptance and transfer at the cost specified in the act. Accounting is carried out in the card of quantitative and total accounting in the context of managers or users, their locations, by types of property in the structure of groups: not movable property, especially valuable movable property, other movable property, non-financial assets.
- Score 27"Material values issued for personal use to employees (employees)." Objects are accepted for off-balance sheet accounting at book value based on the primary document. Accounting is carried out in the card of quantitative and total accounting in the context of users of property, location, by type of property, its quantity and value.
Accounting for strict reporting forms, vouchers, periodicals
The listed assets are recorded on off-balance sheet accounts: 03, 08, 23.
- Score 03"Forms of strict reporting". The list of SRF and the procedure for their assessment (according to a conditional estimate - 1 ruble per one form or acquisition cost) is established in the accounting policy. Accounting is carried out in the book on accounting forms of strict reporting for each type of form in the context of responsible persons and storage locations. Forms are written off on the basis of an act of acceptance and transfer or an act of write-off in cases of issuance of SRF, transfer to another organization or damage, theft, shortage.
- Score 08"Unpaid vouchers". Vouchers are accepted for accounting when stored at the cash desk at the nominal value indicated on the voucher form or in a conditional assessment in the absence of a nominal value. Accounting is carried out in the card of quantitative and total accounting by responsible persons, storage locations, types of vouchers and cost.
- Score 23"Periodicals for use". Acceptance for accounting is carried out on a conditional assessment. Analytical accounting is carried out in the card of quantitative and total accounting in the context of each periodical. Write-off of accounting objects is carried out by decision of the commission on the basis of an act.
Accounting for money, settlements and settlement documents
Money, calculations and settlement documents are taken into account from the 14th to the 19th and on the 30th off-balance sheet accounts.
- Score 14"Settlement documents awaiting execution" and score 15"Settlement documents not paid on time due to lack of funds on the account of a state (municipal) institution)." Accounting for settlement documents is carried out in the accounting card of settlement documents awaiting execution, in the context of accounts for each document.
- Score 16"Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, counting errors." Keep records in the Card for accounting of funds and settlements. Registration is carried out on the basis of acts of audits, inspections and other similar documents. On account 16, the amounts of overpayment of benefits continue to be listed until they are fully paid off or written off. If the repayment or collection is made over several months, the amounts recorded off the balance sheet can also be written off gradually.
- Score 17"Cash inflows" and score 18 Cash Disposals. Accounts in mandatory are opened to balance accounts: 201.00 "Institutional funds", 210.03 "Settlements with financial authority on cash "and 304.06" Settlements with other creditors "(in terms of cash settlements). Accounting is carried out in a multigraph card or card for accounting for funds and settlements in the context of the institution's accounts, by types of disposals and receipts (in the context of KOSGU). At the end of the year, account balances are not carried over to the next year. Therefore, accounts 17 and 18 should be closed as of December 31 of the reporting year.
- Score 19"Undetermined receipts of past years." Accounting is carried out according to the dates of enrollment of unclarified receipts and the dates of their clarification.
- Score 30"Settlements for execution monetary obligations through third parties ". Analytical accounting for the account is carried out in a multigraph card and (or) in a card for accounting for funds and settlements in the context of monetary obligations by types of payments of budget funds or other types of payments.
Accounts receivable and payable
For accounting of receivables and payables on the off-balance sheet, there are two accounts: score 04"Debt of insolvent debtors" and account 20 "Debt unclaimed by creditors."
Debt is recorded on the account at the moment when the commission on the receipt and disposal of assets decides to write it off the balance sheet.
Debt accounting is carried out in the card for accounting for funds and settlements:
- by types of receipts and debtors for accounts receivable;
- by types of payments and receipts and by creditors for accounts payable.
The debt is written off from account 04 by the decision of the commission (in the event of the death or liquidation of the debtor), when the debt collection procedure is resumed, or if money has been credited to the account to repay the debt.
Accounting for guarantees
Accounting for guarantees is carried out on accounts 10 and 11.
- Score 10"Enforcement of obligations". Collaterals are accepted for accounting according to primary documents in the amount of the obligation for which the collateral was received. The accounting is carried out in a multi-graph card in the context of obligations by type of property (security), its quantity, storage locations and obligations, for which the property was received. Collateral is written off in case of fulfillment of obligations.
- Score 11"State municipal guarantees". Accounting is carried out in the card for accounting of funds and settlements in the context of subjects civil rights and obligations for which guarantees were provided, by type and amount of the guarantee. The amounts of collateral are debited from the account when the obligations in respect of which the guarantee is provided are fulfilled.
Accounting for financial investments
- Score 31"Shares at par." Accounting is kept by a body with the powers of a shareholder or another authorized body. Shares are placed on the off-balance sheet simultaneously with the reflection on account 204.30 "Shares and other forms of participation in capital". Accounting is kept in the register of securities.
- Score 40“Assets in management companies”. The off-balance sheet takes into account assets that are listed on account 204.51 "Assets in management companies". The property value is adjusted by reporting date... Accounting is carried out by groups and types of non-financial, financial assets.
- Score 42"Budgetary investments made by organizations." Acceptance for accounting occurs according to the data on the transfer of funds or the transfer of assets. Investments are written off from the off-balance sheet upon completion of work and commissioning of capital construction facilities. Analytical accounting for the account is carried out in the context of the recipients of funds.
Additional off-balance sheet accounts
The Ministry of Finance left for budgetary institutions the right to introduce additional off-balance sheet accounts necessary for collecting information and controlling property. To do this, it is enough to fix the accounting procedure for off-balance sheet accounts in the accounting policy. But it should be noted that the numbering of additional off-balance sheet accounts should not conflict with the numbering of accounts assigned by the Ministry of Finance. To do this, it is best to assign a three-digit or letter code to additional off-balance accounts (for example, 100, 101, TP, etc.).
The rules for keeping records on off-balance sheet accounts are regulated by Sec. VII Instruction No. 157n 1. On the basis of clauses 332 - 384 of the instructions, the article considers the procedure for reflecting material assets and settlements on off-balance sheet accounts.
General provisions for keeping records
On the off-balance sheet accounts of the institution are taken into account (clause 332 of Instruction No. 157n):
- values held by the institution, but not assigned to it on the basis of the right of operational management (leased property, property received with the right of gratuitous (unlimited) use, received for storage and (or) processing, as well as for centralized purchases (centralized supply), etc. . NS.);
- material assets, the accounting of which, according to instructions No. 157n, No. 183n 2, is provided outside the balance sheet accounts:
a) fixed assets worth up to 3,000 rubles. included, put into operation;
b) periodicals for use as part of the library fund, regardless of their cost;
d) property acquired for the purpose of awarding (donation);
e) carry-over awards, prizes, cups;
f) material assets paid for by centralized procurement (centralized supply);
g) special equipment for performing research work under state (municipal) agreements (contracts);
i) experimental devices, other values;
j) additional analytical data on other accounting objects and operations carried out with them, necessary to disclose information about the activities of the institution in the reports it generates;
- settlements and obligations pending.
Accounting on off-balance sheet accounts is carried out according to a simple system, that is, the receipt (increase) is reflected in and the disposal (decrease) - in the account. Double entry regarding the use of off-balance sheet accounts is not applied (clause 332 of Instruction No. 157n).
To collect information in order to ensure management accounting, the institution has the right to enter additional off-balance sheet accounts.
All material values, as well as other assets and liabilities recorded on off-balance sheet accounts, are inventoried in the order and in time for the objects recorded on the balance sheet. Methodological guidelines for the inventory of property and liabilities were approved by Order of the Ministry of Finance of the Russian Federation of 13.06.1995 No. 49. Guided by this regulation, autonomous institutions carry out an inventory of property and settlements reflected in off-balance sheet accounts.
The movement on off-balance sheet accounts on which objects of material assets are accounted for is reflected in section. 3 tables "Information on the movement of non-financial assets of the institution" f. 0503768, in Explanatory note f. 0503760. This section provides information regarding the value of property recorded on off-balance sheet accounts:
- - at the beginning and end of the year;
- - entered and retired in the reporting year.
Below we will consider the rules for accounting for material values, settlements and obligations on separate off-balance sheet accounts.
Account 01 "Property received for use"
Movable and real estate, received by the institution without securing the right of operational management, as well as for paid use, except for financial lease, if the property is on the lessee's balance sheet, is recorded on account 01. this account spelled out in clause 332 of Instruction No. 157n.
Guided by the norms given in this paragraph, let us consider, by way of example, how the property received for use is accounted for.
The cultural institution rented the costumes of the festive event. On one side (the lessor) transfers five suits to the other party for paid use for a period of two months. Rent for them is 15,000 rubles. After the festive events, the costumes were returned to the landlord.
In accounting, operations to receive property and return it to the lessor are reflected as follows:
Internal movements of material assets in the institution are reflected by off-balance sheet on the basis of exculpatory primary documents by changing the material person and (or) storage location. Such a justifying document may be the Requirement-waybill f. 0315006.
Analytical accounting for account 01 is maintained in the Card for quantitative and total accounting of material assets in the context of lessors and (or) owners (balance holders) of property for each object of non-financial assets and under the inventory (registration) number assigned to the object by the balance holder (owner) specified in the acceptance certificate -transmission (other document).
Account 03 "Forms of strict reporting"
To begin with, we note that instructions No. 157n, No. 183n do not determine what are forms.If we take into account the provisions of the Order of the Ministry of Finance of the Russian Federation No. reporting include receipt books, certificates, diplomas, forms of certificates, forms and inserts to them, etc. Forms stored in the institution according to a conditional assessment (1 ruble for 1 form) are recorded on this off-balance account (clause 337 Instructions No. 157n). An accounting institution may establish a rule for recording strict reporting forms at the cost of their acquisition. Accounting of strict reporting forms should be organized in the context of:
a) persons responsible for their storage and (or) extradition;
b) storage locations.
Disposal of strict reporting forms during their execution (issuance), transfer to another legal entity responsible for their registration (issuance), as well as in connection with the detection of damage, theft, shortage, making a decision on their write-off (destruction), is carried out on the basis of the Act on write-off of strict reporting forms (f. 0504816), Acceptance and transfer certificate in any form.
Internal movements of strict reporting forms in the institution are reflected in the off-balance sheet account on the basis of source documents (Requirement-invoice f. 0315006) by changing responsible person and / or storage location.
Analytical accounting for the account is carried out for each type of strict reporting forms in the context of persons responsible for their storage and (or) issuance of persons and places of storage in the Book for accounting of strict reporting forms.
Let's consider an example of accounting of strict reporting forms.
A.I., as a MOL, is entrusted with the duties of storing forms of strict accountability - diplomas. After the final certification of students, Ivanov A.I. fills in the forms of diplomas and issues them to certified students. Ivanov A.I. had 500 pieces in safekeeping. forms, of which 350 were used. According to the accounting policy established by the institution, the forms are accounted for in a conventional unit - 1 rub. for 1 pc.
Correspondence of diploma invoices will be structured as follows:
Account 04 "Written off debt of insolvent debtors"
By virtue of clauses 97, 180 of Instruction No. 183n, the write-off from the balance sheet of income receivables, recognized in accordance with the legislation of the Russian Federation as unrealistic for collection, is reflected on the basis of Help f. 0504833 on the debit of account 0 401 10 173 "Extraordinary income from operations with assets" and the credit of the corresponding accounts analytical accounting accounts 0 205 00 000 "Settlements for income" with the simultaneous reflection of the written off debt on the off-balance sheet account 04 "Written off the debt of insolvent debtors". In turn, the assignment to a decrease financial result of an autonomous institution, the amount of receivables for expenses, recognized in accordance with the legislation of the Russian Federation as unrealistic for collection, is reflected in the debit of account 0 401 20 273 "Extraordinary expenses on operations with assets" and the credit of the corresponding accounts for analytical accounting of accounts 0 206 00 000 "Settlements on advances issued ", 0 208 00 000" Settlements with accountable persons ", also with the simultaneous write-off of the specified amount to the off-balance sheet account 04" Written off debt of insolvent debtors "(p. 181 of Instruction No. 183n).
As a rule, indebtedness for which the limitation period has expired is recognized as unrealistic for collection. The general limitation period is three years (Article 196 of the Civil Code of the Russian Federation). In some cases (for certain types of claims) the limitation period may be more or less than three years. For example, the limitation period for a claim to declare a voidable transaction invalid and apply the consequences of its invalidity is one year (clause 2 of article 181 of the Civil Code of the Russian Federation). Also unrealistic to collect the debt can be recognized by a court decision.
When the debt is recognized as unrecoverable for collection, the institution has the right to write off the receivable (payable) debt from the accounts accounting and reflect it behind the balance sheet. On off-balance sheet account 04, such debt is accounted for for five years (another period established by law) to monitor the possibility of its recovery, in the event of a change in the property status of debtors (clause 339 of Instruction No. 157n). In the event of the resumption of the collection procedure or the receipt of funds to repay the debt of insolvent debtors on the date of renewal of collection or on the date of crediting the said receipts to the accounts (personal accounts) of institutions, such debt is written off off-balance sheet.
Let's consider the above with an example.
The limitation period for accounts receivable (15 760 rubles) on the balance sheet of the autonomous institution under account 2 206 31 000 expires on 01.11.2011. By order of the institution, this debt is to be written off from the accounting accounts on the basis of supporting documents on declaring the debtor insolvent.
The following entries will be made in accounting in accordance with Instruction No. 183n:
Suppose that the debtor in February 2012 returned the equipment previously listed to him as an advance payment. In this case, the restoration of the amount of receivables to the accounting accounts will look like this:
Analytical accounting for account 04 is kept in the Card for accounting of funds and settlements in the context of the types of receipts (payments) for which debtors' debts were recorded on the balance sheet of the institution, by debtors (debtors), indicating its full name, as well as other details necessary to determine the debt (the debtor) for the purpose of its possible collection.
Account 06 "Debt of pupils and students for unreturned material values"
The use of this account is relevant for educational autonomous institutions. In accordance with the provisions of clause 343 of Instruction No. 157n, the debt of students and (or) students for uniforms, linen, tools and other property that they did not return are taken into account in the amount of the institution's expenses to be reimbursed necessary for the restoration (acquisition) of similar property and is reflected in account 06 Analytical accounting for account 06 is kept in the Card for accounting of funds and settlements in the context of the types of income for each student, student, type of material assets (clause 344 of Instruction No. 157n).
In accordance with clause 110 of Instruction No. 157n, for the formation in monetary terms of information on the status of settlements for the amounts of damage caused to the property of an autonomous institution and operations that change these calculations, account 0 209 00 000 "Calculations for property damage" is applied. Is the amount owed by pupils and students a shortage, damage to the property of the institution? In economic dictionaries, shortage is called the incomplete availability of material and financial resources, revealed as a result of control, audit. The amount of debt can be identified not only during control activities. However, the failure to return material values by pupils and students is actually a shortage. In this regard, a number of questions arise:
- Do I need to reflect the debt of students and students at the same time on accounts 0 209 00 000 and 06?
- Does Instruction No. 157n imply the use of account 06 only if the material assets that were transferred to students, students, are reflected in the accounting in the conditional assessment and are accounted for in the balance sheet of the institution?
In our opinion, the procedure for reflecting students 'and students' debts for unreturned material assets in accounting should be prescribed in the accounting policy. For example, in this way: the debt of pupils and students for unreturned material assets is reflected in value on off-balance sheet account 06. Further, within three months, the institution must take all possible measures to return these material assets. If after this time the debt is not repaid by the student, student, it should also be reflected on account 0 209 00 000.
Score 07 "Rollover awards, prizes, cups and valuable gifts, souvenirs"
Rolling prizes, cups established by different organizations and received from them for rewarding the winning teams, as well as material values acquired for the purpose of awarding (donation), including valuable gifts and souvenirs, are recorded on the off-balance account 07 during the entire period of their presence in the institution (p. 345 of Instruction No. 157n).
Rollover awards, prizes, cups are taken into account in the conditional assessment: one item, one ruble. Material assets acquired for the purpose of presenting (rewarding), donations, including valuable gifts, souvenirs, are accounted for at the cost of their acquisition.
Here is an example of reflecting transactions for the purchase and issuance of prizes and valuable gifts.
The autonomous institution of culture and sports acquired valuable gifts for the winners of the competition through subsidies. The cost of valuable gifts is 18,000 rubles. According to the results of the competition, gifts were awarded to those who took the first, second and third places.
In accounting, transactions for the purchase and delivery of valuable gifts will be reflected as follows:
Debit |
Credit |
Sum, |
|
Reflected expenses for the purchase of valuable gifts |
|||
At the same time, the value of gifts is reflected in the balance sheet |
|||
Payment for material assets acquired for donation has been made |
|||
The gifts presented to the athletes who won prizes have been debited from the off-balance sheet account |
Analytical accounting for the account is maintained in the Card for quantitative and total accounting of material assets in the context of materially responsible persons, storage places, for each item of property.
Account 09 "Spare parts for vehicles issued to replace worn out"
Accounting for such material assets as spare parts for vehicles, issued instead of worn-out ones, in order to control their use, is carried out on account 09 (clause 349 of Instruction No. 157n). The list of material assets accounted for on this off-balance sheet account is established accounting policies institutions. For example, it may state that engines, batteries and tires issued instead of worn-out ones are accounted for on off-balance sheet account 09. Each car requires two sets of tires used according to seasonality (summer and winter), therefore, off-balance sheet account 09 can be added analytics, which is fixed in the accounting policy. Accounting for spare parts at the cost of their purchase or in a contingent valuation also depends on what will be spelled out in the accounting policy.
Tangible assets are reflected on the off-balance sheet account at the time of their disposal from the balance sheet account for the purpose of repair Vehicle and are taken into account during the period of their operation (use) as part of a vehicle.
The disposal of material assets from off-balance sheet accounting is carried out on the basis of an act of completed work confirming their replacement. Note that each car tire has a standard mileage, upon reaching which it must be written off. Tires are also written off if there are malfunctions and conditions under which, in accordance with the Decree of the Council of Ministers - the Government of the Russian Federation of 23.10.1993 No. 1090 "On the rules of the road", the operation of vehicles is prohibited. According to clause 5.1 of this document, such cases include the excess of the residual height of the tread pattern (for cars - less than 1.6 mm, for trucks - 1 mm, for buses - 2 mm, motorcycles and mopeds - 0.8 mm).
Regarding the battery life, the Rules for establishing the amount of costs for materials and spare parts during the restoration of vehicles, approved by the Decree of the Government of the Russian Federation of May 24, 2010 No. 361, read: the standard battery life before replacement (write-off) is assumed to be:
- four years - with an average annual vehicle mileage of up to 40 thousand km inclusive;
- three years - with an average annual vehicle mileage of more than 40 thousand km.
At the end of the specified service life, the battery can be replaced with a new one.
Analytical accounting for the account is maintained in the Card of quantitative and total accounting in the context of persons who received material assets, indicating their position, surname, first name, patronymic (personnel number), vehicles, by type of material assets (indicating production numbers, if any) and their number (p. 350, Instruction No. 157n).
The accounting policy of the autonomous institution provides for the organization of accounting for tires issued for use on off-balance sheet account 09 at the cost of their acquisition. Analytics in the context of vehicles has been introduced to it. The GAZ-3110 car (license plate number T 193 SS) has a winter and summer set of tires, a battery. The cost of a summer set of tires is 17,000 rubles, the cost of a winter set of tires is 21,000 rubles, the cost of a battery is 3,500 rubles. Summer tires, due to prolonged operation, which led to the erasure of the tread in excess of the permissible norm, are not subject to further use, and therefore are written off from the register on the basis of the Act for the write-off of inventories f. 0504230. The institution purchased new tires worth 18,000 rubles at the expense of funds received from income-generating activities, at the onset of the season they were given to the driver for use.
In accounting, operations on accounting for spare parts will be reflected as follows:
Debit |
Credit |
Sum, |
|
The following spare parts are assigned to the GAZ-3110 (license plate T 193 SS): |
|||
battery |
|||
set of summer tires |
|||
set of winter tires |
|||
Summer tires were written off from the register due to the impossibility of their further operation |
|||
A set of summer tires purchased for a GAZ-3110 car (license plate number T 193 SS) was taken into account |
|||
Payment for tires made to supplier |
|||
At the beginning of the summer season, tires were issued for use on the basis of a consignment note |
|||
At the same time, a set of new summer tires issued for operation is reflected in the off-balance sheet |
Account 10 "Enforcement of obligations"
According to clause 351 of Instruction No. 157n, property is taken into account on account 10, with the exception of funds received by the institution as security for obligations (pledge, surety, deposit, other security). Acceptance of such property for off-balance sheet accounting is carried out on the basis of source documents in the amount of the obligation, in support of which the property was received. Upon the performance of the security, the performance of the obligation in respect of which the security was received, the amounts of the security are debited from the off-balance sheet account. Analytical accounting for the account is carried out in a multigraph card in the context of obligations by type of property, its quantity, places of its storage (clause 353 of Instruction No. 157n).
In order to organize control over purchases carried out by autonomous institutions, the Federal Law of 18.07.2011 No. FZ "On works, services separate types legal entities "(hereinafter - Law No. 223 FZ), which enters into force on 01.01.2012 and establishes general principles and basic requirements for the procurement of goods, works, services by autonomous institutions. In accordance with clause 1 of Law No. 223 FZ, when purchasing goods, works, services, they are guided by the Constitution of the Russian Federation, the Civil Code of the Russian Federation, Law No. 223 FZ, other federal laws and other regulatory legal acts RF, as well as the procurement regulations adopted and developed in accordance with the provisions of Law No. 223 FZ.
Procurement regulations are applied to ensure targeted and efficient spending of the customer's (autonomous institution's) funds, as well as to obtain economically justified costs and prevent possible abuse by purchasing employees. This document regulates the procurement activities of the customer (autonomous institution) and must contain procurement requirements, including the procedure for preparing and conducting procedures (including procurement methods) and the conditions for their application, the procedure for concluding and executing contracts, as well as other provisions related to procurement. ...
According to paragraph 4 of Art. 8 of Law No. 223 FZ, if within three months from the date of entry into force of Law No. 223 FZ (during January, February and March 2011) the customer (autonomous institution) (with the exception of customers specified in Part 5 - 8 of Art. 8 of Law No. 223 FZ) did not place on its procurement regulation, then when purchasing it is guided by the provisions Federal law from 21.07.2005 № 94 FZ "On the supply of goods, performance of work, provision of services for state and municipal needs" until the date of placement of the approved procurement regulations.
Or other methods of placing an order established by the procurement regulation), an autonomous institution in the procurement regulation may provide for securing an application for participation in tenders held by the institution for the purpose of purchasing goods, works, services, or securing the work performed, services rendered, goods supplied during their period. warranty period. If the procurement regulation establishes a condition on securing the application, or if the conditions of the contract are fulfilled, the procedure (including) the terms for returning the security should be indicated. For example, the procurement regulation may stipulate that the tender security shall be returned to the participants (including the participant recognized as the winner) within 10 calendar days from the moment with the winner. Security can be in cash or in the form of security for an obligation (pledge, surety, guarantee, deposit, other security) (clause 351 of Instruction No. 157n).
To account for collateral expressed in non-cash form, off-balance sheet account 10 will be used. Recall that cash received by the institution as collateral are recorded on account 3 304 01 000 “Settlements on funds received at a temporary disposal” (clause 163 of Instruction No. 183n).
Account 21 "Fixed assets worth
up to 3000 rubles inclusive in operation "
Accounting for objects of fixed assets in operation of the institution worth up to 3,000 rubles. inclusive, with the exception of library fund objects and real estate objects, is carried out on off-balance sheet account 21 (clause 373 of Instruction No. 157n).
Fixed assets are accepted for accounting on the basis of a primary document confirming the commissioning of an object in a conditional assessment: one object, one ruble, if approved by the institution as part of the formation accounting policies of a different order - at the book value of the object put into operation.
The internal movement of fixed assets in the institution is reflected in the off-balance sheet account on the basis of source documents by way of changing the materially responsible person and (or) the place of storage. Disposal of fixed assets from off-balance sheet accounting, including in connection with the detection of damage, theft, shortage and (or) making a decision on their write-off (destruction), is carried out on the basis of an act (Acceptance-transfer certificate, Write-off certificate) at cost, according to which the objects were previously accepted for off-balance accounting.
Analytical accounting for the account is maintained in the Card for quantitative and total accounting of material assets in the manner established by the institution as part of the formation of accounting policies (clause 374 of Instruction No. 157n). Let's consider the example of off-balance sheet accounting of property worth up to 3,000 rubles.
The accounting policy of the institution established that off-balance accounting of fixed assets worth up to 3,000 rubles. on account 21 is carried out at the book value of the property. In the institution, a kettle is transferred into operation, book value which - 2 200 rubles. The kettle was purchased using funds received from the implementation of income-generating activities.
In accounting, the transfer of the kettle into operation will be reflected in the following accounting entries:
Suppose that after working for some time, the kettle burned out and went out of service. The kettle will be written off on the basis of the Decommissioning Act. In accounting, this operation will be reflected in the credit of account 21.
_____________________________________
- Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n "On approval of the Unified Chart of Accounts for Accounting for Government Bodies (State Bodies), Bodies local government, governing bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application ”.
- Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n "On approval of the Chart of accounts for accounting of autonomous institutions and Instructions for its application."
- Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities ( government bodies), local government bodies, governing bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions and guidelines for their application. "