Kosgu key making. Electrical work kosgu
When an institution acquires property, the accountant is faced with the question of where to attribute it: to inventories for item KOSGU 340 or fixed assets for item KOSGU 310.Since 2019, item KOSGU 340 has been detailed and it has become even more difficult to determine the distribution of expenses. We gave recommendations on how to define an article, and showed them with examples: flags, fire extinguishers, banners, blinds and other property.
The classification of operations of the general government sector is used in the accounting of state, budget and autonomous institutions from 01.01.2019 in accordance with the new Instruction 209n, approved by the order of the Ministry of Finance dated November 29, 2017. We tell you what changes have occurred in KOSGU 310 and 340, how to correctly determine the article for certain types of assets.
In 2019, we corrected the table of correspondence between KOSGU and KVR several times, download last edition:
Decoding 310 KOSGU
This item includes the costs of contracts for the acquisition, construction or manufacture of fixed assets, as well as modernization (with or without additional equipment), reconstruction and expansion. If expenses have been made that have increased the cost of a building rented or used for free, they should also be attributed to code 310. the article also includes the acquisition of dilapidated housing in houses subject to demolition, redeemed from the owners.
The recommendations indicate that when choosing an article, you can be guided by the classifier OK 034-2014 (CPA 2008), entered into force on 02/01/2014, Instruction 157n should be taken into account, which states that OS does not include:
- Items with a service life of less than 12 months.
- Finished products.
- Assets in accordance with 157н related to the Ministry of Health.
- Assets in transit.
- NFA, which are part of unfinished capital investments.
The criteria by which an asset can be accepted for accounting as an asset are set out in the federal standard "Fixed Assets". The most significant of them:
- length of time useful use more than 12 months;
- performing an independent function;
- possibility of obtaining future economic benefits or useful potential.
Decoding 340 KOSGU
In the new Instruction 209n, article 340 has been detailed, read more about it in a separate article. Now the increase in the cost of inventories must be attributed to the following sub-items:
- 341 - medicinal products used for medical purposes by the Ministry of Health;
- 342 - food products;
- 343 - fuels and lubricants;
- 344 - building materials;
- 345 - soft inventory;
- 346 - other circulating stocks (materials);
- 347 - Ministry of Health for the purpose of capital investment;
- 349 - other inventories of single use.
Other circulating stocks include:
- special equipment for research and development;
- spare parts for cars, computers, information and computing systems;
- kitchen tools;
- young animals;
- blank products;
- other MH.
Almost all articles of KOSGU correspond to synthetic accounts for accounting for materials, except for 347 and 349. 347 should reflect the receipt of materials, including construction, for overhauls. In this case, purchases must be made according to CWR 243. Code 349 takes into account materials that were previously related to KOSGU:
- - forms strict accountability;
- - bottled water, if the organization does not have a central water supply, or according to the results of the study, the water does not comply with sanitary standards;
- souvenir and gift products not intended for resale.
Based on Instruction 157n, the following assets are classified as materials, the period of use of which exceeds 12 months:
- equipment intended for installation;
- precious metals for prosthetics;
- disabled vehicles intended for transmission to the public;
- building structures for installation;
- young animals;
- perennial plantings;
- container;
- linens;
- items for rent;
- fishing gear;
- forest roads to be reclaimed.
Definition of the article KOSGU
It is sometimes difficult to determine by which public sector transaction code an asset should be recognized. The organization must operate a permanent commission that makes a decision on the basis of Instruction 157n, order 209n, guidelines, product classifiers and fixed assets, federal standards... Her conclusion will help to communicate with the reviewers.
Further in the article we will consider examples of reflecting expenses for KOSGU 310 and 340. But since 2019 has been in effect new Instruction 209n, we advise you to check yourself on the use of other articles of KOSGU. See an overview of the most popular controversial issues on the attribution of expenses for KOSGU from the practice of your colleagues.
Battery
In budgetary institutions, this asset is most often used in the vehicle, it is a spare part, therefore it belongs to the Ministry of Health. It should be taken into account according to KOSGU 346 - other materials. When installed during the repair, it is debited to the current expenses of the institution, credited to the off-balance account 09. It is recorded in a separate card, when debiting it must be handed over for disposal.
First aid kit
According to the all-Russian classifier of products by type economic activity(OK 034-2014 (CPA 2008)), the first-aid kit belongs to the category of materials used for medical purposes. This is also stated in the methodological recommendations of the Ministry of Finance. It should be taken into account according to KOSGU 341.
Road signs
V all-Russian classifier fixed assets (OK 013-2014 (SNA 2008)) there are no road signs as an independent object of fixed assets. The document says that the signs are included in a single structure - the road. In this regard, road signs can be considered as a structure intended for installation and taken into account under Article 344.
Hole puncher
On the basis of Instruction 157n, stationery belongs to the Ministry of Health and is recorded on account 0 105 36 000. As an example, paper, pencils, pens, rods, etc., that is, consumables, are given.
The hole punch has a service life of more than a year, according to this parameter, it belongs to the OS category, it should be taken into account according to KOSGU 310. The cost of a hole punch is most likely less than 10,000 rubles, therefore, upon commissioning, it will be debited to an off-balance sheet account.
HDD
If an institution purchases a hard drive for installation on a computer, then it is a component or a spare part and upon receipt must be accounted for under code 346. When assembling a PC from purchased components, the cost of the hard drive is credited to account 0 106 00, where the book value of the new fixed asset is formed. When using a hard disk to replace a damaged or obsolete one, it is written off to operating expenses or cost price and does not increase the cost of the OS.
An external hard drive intended for the accumulation and storage of information must be attributed to article 310, because this OS object can be used separately from a PC, and its useful life exceeds 12 months.
Charger
This voltage converter usually comes with a phone, smartphone, tablet, or other gadgets. It belongs to components, therefore it must be accounted for according to KOSGU 346.
Banner making
If the contractor makes a banner from his own materials and installs it in the allotted place under the contract for the provision of advertising services, payment is made using code 226.
When purchasing a banner, the question of classifying it as an OS or MH should be considered by the commission. It is necessary to take into account the quality of the material and the content of the inscription. If a banner is made for an event (for example, advertises a theater tour), it should be taken into account according to KOSGU 346, because it will be used for less than 12 months.
If the banner contains information that is relevant for a long time (for example, a list of services provided medical institution), it can be capitalized as a fixed asset under article 310.
We have prepared a separate material about the assignment of banners by KOSGU >>
Key making
When making duplicate keys from the contractor's materials, expenses are incurred according to KOSGU 346 - an increase in the cost of other inventories. If the customer purchases the blanks, then the costs will be distributed:
- cost of materials - code 346;
- cost of work - code 226.
Manufacturing of seals
Seals and stamps refer to special kind assets, the classification of which as fixed assets or inventories depends on the decision of the commission. Useful term operation cannot be accurately determined, sometimes it is necessary to change the seal due to changes in the information indicated on it. These assets do not appear in the OS classifier, but there is a group “Other tangible fixed assets not listed in other groups” there.
It is possible to highlight especially important, official seals with good equipment, stored by the head, chief accountant, in the personnel service, and take them into account according to KOSGU 310. Seals of divisions, corner stamps, stamps with which storekeepers mark bed linen, and others can be attributed to code 346 ...
Manufacturing of printed materials
Fixed assets include library funds and periodicals. All other printed products: letterheads, information leaflets, brochures, etc., are inventories and are accounted for under article 346.Since 2019, strict reporting forms should also be attributed to this code.
Preparing an evacuation plan
An evacuation plan made by a contractor from his own materials can be attributed to both fixed assets and inventories. The Commission must make a decision taking into account:
- estimated useful life;
- placement method (removable, non-removable);
- the presence of photoluminescent elements;
- other.
If the commission decides that the plan is the main tool, it must be taken into account according to KOSGU 310. As the Ministry of Health, the evacuation plan must be attributed to article 346.
Download the cheat sheet from latest changes in KOSGU:
Note! It is important to use the correct KOSGU codes in order to avoid errors in accounting and reporting.
Making plates
Plates with the designation of the names of departments, offices and other premises are mounted on the door or on the wall next to the door. Consider accounting when an institution buys ready-made plaques. They cannot be used on their own, therefore they can be considered as part of the structure to be installed. It should be taken into account according to KOSGU 346, like other inventories, then draw up an installation certificate and write it off to the current expenses of the institution.
If the institution independently purchases materials and components for the plates, and concludes an agreement with the contractor for their manufacture, allocate the costs as follows:
- materials and components - KOSGU 346 "Increase in the cost of other circulating stocks (materials)";
- production of plates - KOSGU 226 "Other works, services".
Uninterruptible power system
The service life of the uninterruptible power supply is more than 12 months, it is used for personal computers and other office equipment. This asset belongs to fixed assets, it should be accounted for according to KOSGU 310.
Printer cartridges
The cartridge is a spare part for the printer, therefore it must be accounted for in the inventory according to KOSGU 346. When installed, it must be written off to the expenses of the institution or the cost price. Cartridge refilling services are referred to article 225.
Switch
In the classifier of fixed assets (OK 013-2014 (SNA 2008)), the switch can be assigned to the group "Communication facilities performing the function of switching systems", number 320.26.30.11.110. The useful life exceeds 12 months, so the asset should be accounted for as a fixed asset according to KOSGU 310.
Modem
USB modem is an external device designed to provide Internet access. The useful life of the device is more than 12 months. It can work on any computer, is not tied to a specific object, and performs its own independent function. The cost of purchasing a modem should be charged to item 310.
Fire extinguishers
Institutions use two types of fire extinguishers:
- disposable;
- rechargeable.
They should be taken into account according to code 310, as fixed assets. In OKOF, fire extinguishers constitute a separate group under the number 330.28.29.22.110. The useful life of disposable, depending on the model, is from 5 years or more. The fact that the fire extinguisher cannot be charged after use in the event of a fire does not constitute a basis for classifying it as a consumable. After use, it can be written off according to the act, especially since these OS will be taken into account on the balance sheet.
Tailoring a suit
If the agency has a contract to make stage costumes from the contractor's material, the costs should be charged to item 310 or 345. Since there is no regulation on costumes in the regulations, the useful life of the assets should be determined. If it is more than 12 months - the suit is accounted for according to KOSGU 310, if less - then according to code 345.
Gas masks
Personal protective equipment refers to overalls, are material stocks. Gas masks should be considered under Article 345.
Light fixtures
Table and floor lamps that perform an independent function, with a useful life of over a year, are uniquely classified as fixed assets and are accounted for under code 310. If the lamps are purchased for the installation of a lighting system, they are electrical construction materials and are referred to KOSGU 344. After signing the act of completed installed lamps are written off.
System unit
A computer is a complex of constructively articulated objects, which is a single whole and is intended for certain work... In the classifier of fixed assets, it is included in the group "Other office machines", number 330.28.23.23. The system unit cannot perform its functions independently, it is a component part of the computer, therefore it is purchased and accounted for by KOSGU 346. During the initial formation of the OS object, the amount paid for the system unit will be included in the total book value through account 0 106 00. If the unit is purchased as a spare part to replace a failed one, it is charged to operating costs or prime cost during installation.
Overalls
In instruction 157n, overalls are included in the list of soft inventory recorded on account 0 105 35. In accounting, it should be received using KOSGU 345. This is also stated in the letter of the Ministry of Finance dated 08.11.2016 No. 02-05-11 / 65288.
See the tables for the issuance of employee overalls.
Flags
Banners and flags are not included in the list of soft inventory related to material stocks in Instruction 157n. According to the terms of use and other parameters, they should definitely be attributed to the OS and taken into account under Article 310.
Curtains and blinds
In Instruction 157n in the list of soft inventory, which is accounted for on account 0 105 35 000 there are no curtains and blinds. The useful life of these assets exceeds 12 months, so they should be accounted for according to KOSGU 310. The Ministry of Finance, in a letter dated July 14, 2006 No. 02-14-11 / 1861, also identified curtains, blinds and car covers as fixed assets.
Electric meter
If the institution purchases meters and concludes a contract for their installation, the costs are allocated as follows:
- the cost of the metering devices received - KOSGU 346;
- installation cost - KOSGU 225.
The basis is clause 99 of Instruction 157n, which states that inventory includes equipment that requires installation and is intended for installation. Control and measuring equipment also belongs to such equipment.
To regulate budget process RF and budget flow accounting use KBK. The KBK has a twenty-digit structure from 1 to 20-th bit. The place from the 18th to the 20th category in the structure of the KBK is taken by KOSGU. The article will talk about KOSGU, namely about its sub-article 226.
In the budgetary accounting of institutions, all transactions on income and expenses are distributed based on the classification by KOSGU. The specified classifier is necessary in accounting when forming accounting policies organizations, in order to fully take into account information about the operations carried out.
This classification is established by order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n. Such accounting is used directly in the field of public administration.
Structurally, the classifier consists of eight groups of codes. The group, in turn, includes an article, and an article has a subentry. Below we will consider the named groups in more detail.
- The first group includes income transactions- code 100. It includes subsections from 110 to 180, all types of income that the organization has are included here. Subclause 110, for example, covers all tax revenues. Sub-item 120 includes property gains (rent, etc.). 130 includes profit from services rendered. And other subsections.
- The second group includes expense transactions organization- code 200. The code has subgroups from 211 to 290. Operations by salary, payment of benefits, pensions, paid organizations, rent and much more are grouped here.
- The third group includes receipts of assets that are not financial- code 300. The specified assets can be both production and non-production. The group consists of subentries 310–340 in detail. This includes income from the increased value of the organization's property, from the increase in the cost of maintaining software and databases, etc.
- The fourth group includes the disposal of assets that do not belong to financial assets. Is code 400. This group includes 410-440 subentries. If the value of the company's property has decreased, compensation for damage, etc.
- The fifth group includes the receipt of financial assets- code 500. The group has subgroups 510-550. This includes receipts from stocks, bills of exchange, an increase in loan balances, and more.
- The sixth group includes the disposal of financial assets- code 600, which consists of 610-650 articles governing the disposal of assets.
- The seventh group includes an increase in liabilities- code 700, consisting of 710-720 subgroups. Here it comes an increase in the organization's debts.
- The eighth group includes a decrease in liabilities- code 800. It consists, in turn, of subsections 810 and 820, and includes operations to reduce various debt obligations.
For example, code 200 - expenses, contains article 220, which includes payment for work and services. Article 220 consists of subsections 221-226. Collectively, subsections 221-226 include payment for various services and work under agreements and contracts.
Let us dwell in more detail on sub-article 226, which reflects other works and services.
Subarticle 226 "Other works, services"
This subsection contains the expenses of the organization, under concluded contracts, which are not taken into account when paying under Articles 221-225 of KOSGU.
What code of KOSGU should reflect expenses budgetary institution to pay for contracts for the purchase (production) of gift, souvenir, printed and letterhead products? As in the accounts accounting is the purchase of souvenirs reflected and their issuance during the event?
Answer: In accordance with the Guidelines N 65n<1>expenses of a budgetary institution for payment of contracts for the purchase (production) of gift, souvenir, printed and strip products are reflected from January 1, 2016 under expense type 244 “Other procurement of goods, works and services to meet state (municipal) needs”. In accounting, article 290 “Other expenses” or 340 “Increase in the value of inventories” of KOSGU should be applied, depending on the economic content of the concluded agreement (see Letter of the Ministry of Finance of Russia dated 12.02.2016 N 02-05-10 / 7682).
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<1>Directions for use budget classification RF, approved By order of the Ministry of Finance of Russia dated 01.07.2013 N 65n.
Rationale: According to the requirements of Instructions N 65n, Instructions N 157n<2>in accounting, the costs of paying for purchase (manufacturing) contracts:
- gift and souvenir products not intended for further resale should be reflected under item 290 “Other expenses” of KOSGU. At the same time, the category of gift products includes greeting cards and inserts to them, greeting addresses, certificates of honor, letters of thanks, diplomas and certificates of laureates of competitions for rewarding, etc., flowers. However, this list is not closed;
- objects of non-financial assets (necessary to ensure the performance of the functions of the institution carrying out the procurement) belonging to the category of inventories (including printed products (except for products intended for the acquisition of the library fund) and blank products (except for strict reporting forms)), - under article 340 “Increase in the value of inventories”.
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<2>Instructions for the application of the Unified Chart of Accounts for State Authorities ( government agencies), organs local government, governing bodies of state extrabudgetary funds, state academies sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of Russia dated 01.12.2010 N 157н.
Example. A budgetary institution uses letterhead products (letterheads, cards, magazines). The organization entered into an agreement with the printing house for the production of blank products in the amount of 70,000 rubles. Calculations are made by transferring an advance in the amount of 30% of the contract amount. In addition, the organization purchased greeting cards from the Rospechat department for cashless payments in the amount of 3000 rubles. All expenses were made at the expense of a subsidy allocated for the fulfillment of the state assignment.
Thus, taking into account the norms of clauses 128, 129 of Instruction N 174n<3>the purchase of blank products will be reflected in the accounting as follows:
Contents of operation | Debit | Credit | Amount, rub. |
Advance paid under a printing house agreement (RUB 70,000 x 30%) |
4 206 34 560 | 4 201 11 610 | 21 000 |
Accepted for accounting blank products received by the institution | 4 105 36 340 | 4 302 34 730 | 70 000 |
The advance payment has been offset | 4 302 34 820 | 4 206 34 660 | 21 000 |
Final payment made under the contract (70,000 rubles - 21,000 rubles) |
4 302 34 830 | 4 201 11 610 | 49 000 |
Greeting cards purchased from Rospechat | 4 109 00 290 | 4 302 91 730 | 3000 |
Payment for greeting cards made | 4 302 91 830 | 4 201 11 610 | 3000 |
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In this article, we will look at the KOSGU codes. We will learn about definitions from regulatory enactments and analyze the most common mistakes.
It's no secret that keeping records of transactions in government agencies differs from commercial organizations... This is due to the fact that in addition to standard legislative acts in terms of accounting and tax accounting for government organizations, especially for budgetary institutions, there are a number of laws that maximally control their activities and regulate the definition of each operation by using special codes for its quick identification in the appropriate control service.
KOSGU codes: disclosure of the term and concept
These codes are the classifier of income and expenses. government organizations and until recently they were used in payments to identify expenses. But for more than a year they have not been used for the purposes of payment and the procurement procedure, but state institutions have been using them within the framework of internal accounting, including accounting, as well as when drawing up reports.
The order of application of the classifier of operations
In the accounting department of any state institution you can find a table with opcodes that apply to almost all accounting entries directly related to the main activities of the enterprise. In the classifier, all operations are grouped according to a single principle, depending on the economic content. Moreover, each group has a more detailed classification (broken down into subsections) for income, expenses and budgetary financing. This simplifies the accounting and reporting process.
On the legislative level there are eight main groups approved, they are very broad clauses that give a general understanding of the operation accomplished or planned. The meaning of such groups is determined by the first digit of the three.
The code | Name | Description |
100 | Income | This group reflects all income related to the direct activities of the institution |
200 | Costs | This group reflects all costs associated with the direct activities of the institution |
300 | Increase in non-financial assets | This group reflects transactions related to the receipt of assets not related to production activities |
400 | Decrease in non-financial assets | This group includes transactions related to the disposal of assets not related to production activities. |
500 | Increase in financial assets | This group reflects transactions related to the receipt of assets, such as deposits, checks, cash, liabilities of other organizations to this institution, etc. |
600 | Decrease in financial assets | This group reflects transactions related to the disposal of assets, such as deposits, checks, cash, liabilities of other organizations to this institution, etc. |
700 | Increase in liabilities | This group reflects transactions associated with an increase in the institution's liabilities |
800 | Decrease in liabilities | This group reflects transactions related to the repayment of the institution's obligations |
Detailing Operation Classification Codes
The articles listed above have a rather generalized meaning, therefore, in practice, for the convenience of planning, a more detailed list of articles is used. This detailing occurs already at the second of the last three characters in the code. Detailing occurs in the main areas of business for income (there is also an item for accounting for other income), while these items can be detailed, if necessary, by the third digit in order to separate the types of income:
110 - Group identified for tax revenues budgetary organization which are listed tax agents v deadlines and in the amount calculated in the framework of tax legislation;
130 - Group of income from paid services provided by a state institution to the population and other organizations;
160 - Group of income from the transfer of insurance premiums established by tax legislation;
180 - A group of other expenses, defined for all expenses that did not fall into the previous items.
A similar detailing is provided for the rest of the groups, including the expenses of a state institution. Until recently, these codes in terms of determining costs were used when forming a procurement plan:
210 - A group defined for all costs associated with wages employees of this state institution, while this article also has a detail on the third sign;
211 - Expenses related to the remuneration of employees, which take into account all expenses that, in one way or another, are associated with this direction of spending the funds of a state institution, except for insurance premiums and all other expenses determined by tax legislation;
213 - Expenses related to remuneration of employees that did not fall into the previous item, which include all transfers to budgetary funds and tax liabilities;
220 - The group is designated for the bookkeeping of all expenses for purchased works, services, rent, etc. At the same time, like the rest of the groups, this group of expenses is detailed by the third digit;
260 - Expenditures on social security of the population, which include pensions, medical, insurance and other benefits, as well as other liabilities of budgetary institutions to the population;
290 - A group of other expenses that, for objective reasons, did not fall into the previous items, while this item of expenses should not be more than ten percent of total amount expenses.
Normative legal acts governing KOSGU
The table contains legal acts:
Application of the classifier of operations in the work of state institutions
As mentioned above, this classifier is used in government agencies in several cases:
- In accounting and reporting for the maintenance and control of the entire internal activities institutions as well as for government finance statistics;
- When paying, in the process of filling out a payment order, it is indicated corresponding code transactions and payment purposes;
- In the procurement plan, when forming a procurement plan, a specific code from the classifier is assigned for each expense item.
Cost type codes as an alternative to KOSGU
At the beginning of 2016, there were changes initiated by the Ministry of Finance, which defined a new classification system for specifying the purpose of payment in payment order and drawing up a procurement plan in order to formulate a planned budget for organizations engaged in public sector... Currently, the codes for the types of expenses are used for these purposes. At the same time, this new system provides for more detailed detailing in some articles.
KVR code | Descriptions | KOSGU code | Descriptions |
110 | The group defined for all expenses related to the salaries of employees of state institutions | 210 | The group defined for all expenses related to salaries and other employee benefits |
120 | The group defined for all expenses related to the salaries of employees of state (municipal) institutions | ||
130 | The group defined for all expenses related to the salaries of employees in the field national security, law enforcement and defense | ||
140 | The group defined for all expenses related to the salaries of employees of state extra-budgetary funds | ||
244 | Other purchase of various goods, works, services | 221 | Communication and telecommunication services costs |
222 | Transportation costs | ||
223 | Utility costs | ||
290 | other expenses |
KOSGU in a payment order
Typical errors of using KOSGU
Mistake number 1. Distortion of statistics
An incorrect code from the classifier will ultimately lead to errors in the reflection of transactions in the accounting of the organization, as well as to distortion of statistical data in the preparation of reports. The existing classification system is quite simple and transparent, so if the payer has any questions with the definition of the code, then it can always be clarified directly in the structural department of the institution to which the funds should be transferred.
Mistake number 2. Formation of a procurement plan
Drawing up a procurement plan is probably the most difficult and painstaking work for any government institution. This is due to the strict control by the auditing authorities of this particular aspect of the activities of the institutions. Any mistake in the generated plan (incorrect operation code) can lead to the fact that it will not be agreed, and this can lead to many problems, the main one of which is failure to receive budget funds on time to pay off existing obligations.
Mistake number 3. Payment through the use of online systems
Nowadays, the need to leave the office or home to pay off your obligations is actively decreasing, for this you just need to use the online portal public service and make payment via online application jar. But we must never forget that even in this case, it is always necessary to check the correctness of all the details and codes from the classifier to prevent possible errors, as well as transfer delays. Money and identification of the payment.
Frequently asked questions and answers to them
Question number 1. What is the KOSGU code for paying VAT?
Answer: When generating a payment order, all the details of the purpose of payment must first of all be clarified in the appropriate tax office to avoid the possibility of making mistakes. For tax payments code 130 is provided - these are tax revenues of budgetary organizations.
Question number 2. Are there penalties for incorrect linking of KOSGU and KVR codes?
Answer: All possible combinations in accordance with the two classification are approved at the legislative level. It is necessary to clearly understand that these codes are used in the accounting of each specific state institution, which means that an incorrect code can lead to distortion of accounting data. Such violations, of course, can lead to the application of penalties.
Question number 3. Are there any restrictions on the use of codes?
Answer: Yes, some codes are quite specific and, accordingly, are relevant only for specific institutions. Any changes or clarifications on the use of classifiers are regularly published on its official website by the Ministry of Finance, so it is better to apply there for any clarifications.
Often doubts arise when choosing between 225 and 310 KOSGU (between repair and modernization (reconstruction, retrofitting), as well as between 225 and 226 KOSGU. Why such difficulties arise and how to "get out of the water", consider the example of working situations.
What to consider
According to Directives No. 180n, sub-article 225 "Works, services for the maintenance of property" includes the costs of paying contracts for the performance of work, the provision of services related to the maintenance, maintenance, repair of property received on lease or being on the right of operational management and in the state treasury Russian Federation, constituent entity of the Russian Federation, In particular, these are the costs of:
- keeping rooms, buildings, yards, and other property clean (cleaning and removal of snow, garbage; disinfection, pest control, deratization, gassing; sanitary and hygienic services, washing and cleaning (dry cleaning), etc.);
- repairs (current and capital) and restoration of non-financial assets;
- fire-fighting measures related to the maintenance of property (fire retardant treatment, charging fire extinguishers, etc.);
- expenses for payment of works (services) carried out in order to comply with regulatory requirements for the operation (maintenance) of property, as well as in order to determine its technical condition;
- conducting bacteriological studies of indoor air, as well as other non-financial assets (dressings, tools, etc.);
- putty, pasting of windows;
- catering services for animals under operational control, as well as their veterinary services;
- Refilling cartridges;
- other similar expenses.
Example 1
The institution reflected the expenses for computer equipment, which was necessary in order to confirm the malfunction of the computer and write it off, according to subsection 226 of KOSGU.
The accountant motivated the choice of sub-article 226 of KOSGU by the fact that this examination is not related to operation. However, in Directives No. 180n as part of sub-article 225 of KOSGU it is indicated: a survey of the technical condition of objects of non-financial assets, carried out in order ... to determine the possibility of further operation ... Therefore, the costs had to be reflected according to the code 225 of KOSGU.
The same institution regularly pays for work on "testing dielectric galoshes and rugs." In full accordance with the principles of application of sub-article 225 of KOSGU, these works are paid as the maintenance of property.
Example 2
The institution reflected the payment for the work on "sealing the water meter" under sub-article 225 of KOSGU Despite the fact that the water meter is not registered as a separate object, the KOSGU code was chosen correctly.
In the Directives No. 180n regarding the application of sub-article 225 of KOSGU it is noted: state verification, certification, branding of measuring instruments. The fact of sealing the water meter confirms that it is under the operational management of the institution.
Similarly, in relation to this type of work as "electrical measurement and testing of electrical wiring parameters", payment should be made according to the code 225 KOSGU.
Example 3
The administration of a rural settlement for "collection, transportation, disposal of waste", the subject of which was the collection and removal of garbage from the streets and other public places in the territory of the settlement.
The accountant made an erroneous decision to reflect these expenses in sub-item 226 of KOSGU, although collection, removal and household items belong to code 225 of KOSGU.
Regardless of whether such property, located within the boundaries of the settlement's land, is registered as property, it is actually in the use of the settlement.
In addition, in paragraph 19 of Art. 14 Federal law dated 06.10.2003 No. 131-FZ "On general principles organization of local self-government in the Russian Federation ”it is stated that the powers of the settlement include the organization of the improvement of the territory.
Consequently, it is necessary to reflect expenses under sub-article 225 of KOSGU.
We emphasize that none of the normative documents on the application of KOSGU does not contain an indication that sub-article 225 may relate exclusively to property reflected on the balance sheet or institution. It is only defined that we are talking about property owned, operative management or use.
Example 4
The administration of the rural settlement has acquired a chainsaw for the purpose of performing improvement works. In accordance with clause 51 of Instruction No. 157n, the chainsaw is classified as inventory and purchased under the code 340 of KOSGU. According to the adopted in the accounting, the chainsaw was written off upon transfer to operation. As a result, the object is absent both on balance sheets and
Nevertheless, the repair of the chainsaw should be reflected according to the KOSGU code 225, since the right to use it has not ceased. The fact of the repair confirms that the repaired object exists and is used by the institution.
About repair
In 2009, in a letter dated July 21, 2009 No. 02-05-10 / 2931 "On the direction of Methodological Recommendations on the application of the classification of sector operations government controlled"(Now no longer valid) for the first time a definition of the concept of" repair "was given. It was understood as a complex of repair and construction and repair and restoration work carried out, inter alia, in order to eliminate malfunctions (restore operability) of objects of non-financial assets.
This wording has also been preserved in Directives No. 180n: repair is, in particular, elimination of faults, restoration of the property's functionality, restoration or maintenance of the original characteristics. Consider how this definition acts in practice.
Elimination of malfunctions of objects: the car engine is out of order, the car cannot move.
Restoration of operational indicators of facilities:
- the car is still driving, but engine power has dropped noticeably, fuel consumption has increased sharply, oil burnout is significantly higher than the norm;
- The printer is still printing, but the print quality is poor, and the prints are fuzzy and streaked.
- the window frames are still intact, but they are so dry that they cannot be opened and ventilated.
Example 6
The hard disk of the computer is out of order (HDD) with a capacity of 80 GB. At the time of the repair, disks with a capacity of less than 250 GB are no longer available for sale. As a result, the performance of the computer has improved. However, the original reason for replacing the hard drive was the elimination of the malfunction, therefore such an operation is not an upgrade and refers to the code 225 KOSGU.
In accordance with the definition of the concept of repair, introduced by the Ministry of Finance of Russia, an end was put in numerous conflicts over the correct classification of work on the replacement (repair) of windows, doors, gates, elements of the heating system. As well as water supply, sewerage, sewage systems, lighting (including radiators, faucets, sinks, toilet bowls, lamps and other household items that are not separate inventory items) included in the cost of the building.
Example 7
The institution entered into a contract for the implementation of work to replace a failed heating boiler in a building that is under operational management and is listed in the budgetary accounting. The boiler was recorded as a separate inventory item of fixed assets. The new boiler was purchased under a separate contract.
In accordance with the norms of Instruction No. 157n (clause 118), a heating boiler is not an independent object of fixed assets, but refers to material reserves. Therefore, it is necessary first to correct the accounting error: to suspend the operation of accepting the boiler for accounting as an object of fixed assets and to reflect the correction posting on the posting of the old boiler as inventory and then write it off to an increase in the value of the building.
Since the purpose of dismantling the old and new boiler was to restore the operational characteristics of the building, all these works should be attributed to sub-article 225 of KOSGU
A new boiler purchased under a separate contract should be paid for at the expense of article 340 of KOSGU, and after installation, it should be written off using the KOSGU code 272.
If the repair (replacement) is carried out by contractors within the framework of contracts concluded by state (municipal) institutions in order to restore the operational performance of buildings, structures, then such work should be paid according to the code 225 KOSGU. Even if the contractor indicated in the documents a list and the cost of materials consumed by him.
Regarding the maintenance and repair of unified functioning systems (local area networks, fire and burglar alarms, access systems to the premises and video surveillance, etc.), which are part of individual objects of non-financial assets, Directives No. 180n also prescribes the use of KOSGU code 225 ... Even if such systems are not recorded as a separate inventory item.
With regard to buildings and structures, repair work includes:
- finishing works (repainting, replacing coatings without changing the main functional characteristics);
- non-capital redevelopment of premises;
- restoration work (with the exception of work in the nature of reconstruction, modernization, retrofitting and leading to significant improvements to facilities).
Starting from the goal
In order to clearly distinguish which costs should be reflected according to code 225, and which ones according to code 310 of KOSGU (repair or reconstruction (modernization, additional equipment)), one should start from the root cause (purpose) of the work. If the goal is to improve the characteristics of a serviceable object, then such expenses do not belong to code 225 KOSGU.
Example 8
The institution acquired new program accounting. The first month of its operation showed that, although the computer on which it was installed is serviceable, its technical characteristics are insufficient for efficient use of the accountant's working time: the processor is slow and there is not enough RAM.
Work on improving the computer cannot be attributed to sub-article 225 of KOSGU, since they are not caused by the restoration of the computer itself (the old accounting software works as before successfully).
Thus, the work should be paid for according to the code 310 of KOSGU as modernization or additional equipment, depending on the scope of work.
Not all property is reflected by 225
In order to clearly distinguish which costs should be paid according to code 225, and which ones should be paid according to code 226 of KOSGU (maintenance of property or other services), it should be borne in mind that not all work and services related to property belong to subsection 225 of KOSGU :
- the content refers to the work carried out with the property that is in operation, therefore the installation work (when the property has not yet been put into operation (payment for 226 KOSGU)), dismantling (the property is no longer in operation (226 KOSGU)) do not belong to the subclause 225 KOSGU;
- the maintenance of property does not include services that are not directly related to its operation or maintaining its operational characteristics: storage (226 KOSGU), transportation (222 KOSGU), (226 KOSGU).
Example 9
The State Labor Inspectorate for the constituent entity of the Russian Federation purchased a car. The car dealership-seller performed additional work under a separate contract: polishing the body, headlights; reprogramming of the automatic transmission controller.
Contrary to the opinion of the accountant, at the request of the treasury body, payment was made according to subsection 225 of KOSGU, although the operation should have been reflected under code 226 of KOSGU
In the described situation, the employee of the treasury body approached formally the issue of choosing the KOSGU code Indeed, if we consider the very composition of the work performed, then, as a rule, such work is performed to restore the characteristics of the car. Of course, from the documents submitted to the Treasury, it was not clear that the car was new. But the accountant gave oral explanations, which the employee of the treasury did not take into account.
According to Directives No. 180n, sub-article 225 of KOSGU includes work carried out in order to maintain and (or) restore the functional, user characteristics of the object. With regard to the new object, there can be no maintenance or restoration, therefore, there are no grounds for applying Subarticle 225 of KOSGU.
To prevent such a situation, it was necessary to formulate the contract with the car dealership in such a way that it contained a direct indication that the car was new.
Other cases
Also, sub-article 225 of KOSGU does not include:
- the acquisition by a state (municipal) institution of inventories for the purpose of carrying out repairs, carried out under separate contracts (340 KOSGU);
- payment for services to maintain (restore) the performance of computer programs (226 KOSGU);
- start-up and adjustment works "idle" (work of a capital nature,
- 226 KOSGU));
- development project documentation for repairs (226 KOSGU).
When carrying out scheduled maintenance of the car in a car dealership according to the documents provided, in addition to performing work, the contractor used spare parts (spark plugs, filters, gaskets), fuels and lubricants (engine and transmission oil) and process fluids (antifreeze, brake fluid). The treasury body demanded that the institution separately pay for inventories under article 340 of KOSGU, and for work - under sub-article 225 of KOSGU Such a requirement is erroneous and is associated with a misunderstanding of the purpose of article 340 of KOSGU, which reflects not the acquisition of inventories as a process, but an increase in them cost as a result. As a result of vehicle maintenance, the total inventory at the facility has not changed. Consequently, the entire amount of the contract must be paid under subsection 225 of KOSGU.
Accounting entries
According to instructions No. 157n and 162n, the reflection of operations under sub-article 225 of KOSGU can be formalized as follows:
the name of the operation |
Accounting entry |
|
debit an account |
credit account |
|
---|---|---|
Accruals |
||
Reflection of debt to the supplier for property maintenance services |
0 401 20 225 0 109 00 225 |
|
Cash expenses by bank transfer |
||
Transfer of payment to the supplier for property maintenance services |
1 304 05 225 0201 11 610 |
|
Transfer of an advance payment to the supplier for property maintenance services |
1 304 05 225 0201 11 610 |
|
Offset of the previously transferred advance payment for property maintenance services after receipt of documents confirming the receipt of services Acceptance of employee report on amounts spent |
0 401 20 225 0 109 00 225 |
|
Refund of unused amounts |
||
Change to personal account |
||
Crediting to a personal account - recovery of expenses |
1 304 05 225 0201 11 510 |
|
Accrual under civil law contracts with individuals |
||
Accrual of payments to an employee under subsection 225 of KOSGU |
0 401 20 225 0 109 00 225 |
|
Withholding personal income tax |
||
Calculation of payments to the budget under subsection 225 of KOSGU |
0 401 20 225 0 109 00 225 |
0 303 02 730 0 303 06 730 0 303 07 730 0 303 08 730 0 303 10 730 0 303 11 730 |
Cash expenses by bank transfer |
||
Transfer of payment under a civil contract |
1 304 05 225 0201 11 610 |
|
Transfer of payments to the budget and extra-budgetary funds |
0 303 06 830 0 303 07 830 0 303 08 830 0 303 10 830 0 303 11 830 |
|
Cash expenses with cash payment |
||
Cash withdrawal for payout |
1 304 05 225 0201 11 610 |
|
Checkout receipt |
||
Issuance to an individual |
- The use of customer-supplied raw materials for the production of finished products: accounting, consumption rates, write-off Reflection of services for the processing of materials
- Terms of payment of insurance premiums and submission of reports under the new rules
- Reminder of admission to off-budget (paid) places How to pay for tuition
- Online courses for accountants, distance accounting courses online, online training for accountants Accounting for cash transactions and transactions with accountants