In December 2016, non-residential premises were transferred to the State Treasury Institution (hereinafter referred to as the GKU) on the basis of the right of operational management by order of the Ministry of Land Property. The premises are not registered and are accounted for on the off-balance account 01. In December 2017, the equipment installed during repairs in this building was transferred from GKU "X" by act. The property was transferred free of charge, as the Ministry of Construction allocated money for overhaul and the purchase of this equipment by GKU "X".
The institution is provided with an act of acceptance and transfer of objects non-financial assets in the form 0504101 (notification is not provided). By this act, investments in fixed assets (account 106 31) are transferred to the state institution in four positions: a security and fire control panel, a security alarm control panel, which are parts of the fire alarm system, an ASU box, a mini-ATS. Section 2 of the act on acceptance and transfer of objects of non-financial assets indicates that a major overhaul of the premises of the building was carried out with the purchase of equipment and inventory.
GKU and GKU "X" are subordinated to different state administrators budget funds same budget level.
What postings to take into account donated equipment, if the ASU box comes as an inseparable additional equipment, that is, it increases the initial cost non-residential premises on an off-balance sheet account?
After considering the issue, we came to the following conclusion:
Free transfer to a government institution capital investments to fixed assets from another state institution subordinate to another GRBS of the same budget level, is reflected in budget accounting on account 1,106,31,000 in correspondence with account 1,401,10,180.
There are no grounds for increasing the cost of non-residential premises recorded on the off-balance account 01 before registration of the right of operational management in respect of it in accordance with the established procedure.
Rationale for the conclusion:
1. First of all, we note that when it comes to the transfer of property between institutions of the same level of the budget of the budget system of the Russian Federation, a government institution reflects the acceptance of indicators on the budget accounting account, on which the objects of non-financial assets were accounted for by the transferring party. That is, if investments in fixed assets are transferred to a state institution - otherwise movable property, accounted for by the transferring party at the time of transfer on account 0 106 31 000, then it is accepted for accounting by the receiving party also on account 0 106 31 000 "Investments in fixed assets - other movable property of the institution". This conclusion is explained by the fact that the codes of the corresponding accounts of the transferring and receiving parties, reflected in column 9 of the References on consolidated settlements (f. 0503125) when accepting and transferring assets, must be identical. Discrepancies in terms of KOSGU codes for the increase (decrease) of assets in the References on consolidated settlements (f. 0503125) are not allowed, since it does not allow the corresponding user to correctly generate consolidated budget statements (clause 1.3 of the letter from the Ministry of Finance of Russia and the Federal Treasury dated 02/02/2017 NN 02-07-07/5669, 07-04-05/02-120).
Accordingly, gratuitous transfer on the basis of the Act on the acceptance and transfer of objects of non-financial assets (f. 0504101) to a state-owned institution of investments in fixed assets - other movable property (a security and fire control and control panel and a burglar alarm control panel, which are parts of the OPS, Box VRU, Mini ATS) from another public institution subordinate to another GRBS of the same budget of the budget system of the Russian Federation is reflected in budget accounting in the manner prescribed by paragraph two of clause 32 of the Instruction approved by the Ministry of Finance of Russia dated 06.12.2010 N 162n.
In the future, investments in other movable property recorded by a state institution on account 0 106 31 000 are accepted for accounting on account 0 101 00 000 on the basis of a decision of the commission for the receipt and disposal of assets (hereinafter referred to as the Commission), drawn up by the Act in the form established by regulatory legal acts, adopted in accordance with the legislation of the Russian Federation by the Ministry of Finance of the Russian Federation (clause 34 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n, hereinafter - N 157n).
When making this decision, the Commission must be guided by the provisions of paragraphs. 38, 39, 41, Instructions N 157n.
At the same time, we note that, according to Instruction N 157n, internal signaling networks are part of the building and are not separate inventory objects. Independent inventory objects include equipment of such systems, for example: terminal devices, instruments, devices, measuring instruments, controls; means of transformation, acceptance, transmission, storage of information; means of computer technology and office equipment.
Thus, the fire alarm system installed in the premises is not taken into account as an object of fixed assets. Its presence is reflected in the Inventory card for accounting for non-financial assets of the premises (f. 0504031). As independent inventory objects, terminal devices are accepted for accounting that meet the criteria for referring to fixed assets listed in paragraphs. 38, 39, 41, Instructions N 157n.
Taking into account the above, in the situation under consideration, a government institution should accept as investments in fixed assets - other movable property of the institution, all four positions indicated in the Act on the acceptance and transfer of objects of non-financial assets (f. 0504101). In this case, the following correspondence accounts are reflected in the budget accounting:
1. KRB debit 1,106 31,310 KDB credit 1,401 10,180
- reflected the acceptance for accounting of received non-financial assets under the Act on the acceptance and transfer of objects of non-financial assets (form 0504101);
2. KRB debit 1,101 3X 310 KRB credit 1,106 31,310
- reflected the acceptance for accounting of objects that are fixed assets in accordance with the decision of the Commission.
2. Instruction No. 157n provides for an exhaustive list of measures that lead to an increase in the initial (book) value of an object of non-financial assets. These are modernization, additional equipment, reconstruction, including with elements of restoration, technical re-equipment. At the same time, the condition for improving (increasing) the initially adopted normative indicators of the functioning of an object of non-financial assets (term beneficial use, capacity, quality of application, etc.) based on the results of the work performed.
Actual investments in the object of non-financial assets in the amount of costs for its modernization, additional equipment, reconstruction, including with elements of restoration, technical re-equipment, reflected in the accounting of the organization exercising the powers of the recipient of budgetary funds, are transferred on the basis of the Notice (f. 0504805) with documents attached , confirming the volume of capital investments made for completed work (stages of work), to the balance holder of the object in respect of which these measures were taken (completed) in order to attribute the amount of these actual investments to an increase in the initial (book) value of such an object.
In turn, repairs do not increase the value of non-financial assets. However, in the event that non-financial assets arise as a result of the work performed, the transfer of investments made to non-financial assets is carried out using account 1,106,00,000 (Ministry of Finance of Russia dated September 1, 2014 N 02-02-07 / 43705).
Thus, in order to increase the initial (book) value of the premises, the state-owned institution must have the appropriate grounds: Notice (f. 0504805) and documents confirming the completion of work on additional equipment, modernization, reconstruction or technical re-equipment. In addition, the Notice (f. 0504805) must transfer capital investments recorded on account 0 106 10 000 "Investments in real estate institutions."
Along with this, if the Commission of the institution decides that the installation of the ASU box is the additional equipment of the premises, then the capital investments accepted by the state institution under the Act and accounted for on account 0 106 31 000 can be transferred to account 0 106 11 000 "Investments in fixed assets - real estate of the institution. On this account, they will be taken into account until the right of operational management is registered for the premises in the prescribed manner and it is accepted for balance sheet accounting on account 0 101 12 000 "Non-residential premises - real estate of the institution". Consequently, the cost of non-residential premises can be increased by the amount of additional equipment only after it is accepted for balance accounting. At the same time, the receiving party has no grounds for increasing the cost of non-residential premises recorded on the off-balance account 01 before registering the right of operational management in respect of it in accordance with the established procedure.
Prepared answer:
Legal Consulting Service Expert GARANT
Kireeva Anna
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Advisor to the State Civil Service of the Russian Federation 2nd class Shershneva Anna
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
Question: When generating in "1C: BSU 8" the Report on financial results of activity (f. 0503121), lines 321, 322 did not include turnovers on account 106 00 "Investments in non-financial assets". When checking the budgetary statements of the institution for 2016, the financial control commission reflected this fact in the act as a comment. Should the turnover on account 106 00 fall into lines 321, 322 of the Report (f. 0503121)?
Reply from 03.07.2017
The procedure for compiling budget reporting is regulated by the Instruction, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (hereinafter referred to as Instruction No. 191n). According to paragraph 96 of Instruction No. 191n, the Report (f. 0503121) reflects:
- on line 321 - the amount according to the increase in the corresponding accounts analytical accounting accounts 0 101 00 000 "Fixed assets", 0 106 11 310, 0 106 31 310, 0 106 41 310, 0 107 11 310, 0 107 31 310, 0 107 41 310, 0 108 51 310, 0 1 08 52 310, 0 108 53 310;
- on line 322 - the amount according to the deductions of the corresponding accounts of analytical accounting of accounts 0 101 00 000 "Fixed assets", 0 104 11 410 - 0 104 38 410, 0 104 41 410 - 0 104 48 410, 0 104 51 410, 0 104 58 410.010611410.010631410.010641410.010711410.010731410.010741410.010851410.010852410.010 8 53 410. Credit turnover for corresponding accounts of analytical accounting of account 0 104 00 000 "Depreciation for reporting period are reflected with a "plus" sign, debit turnovers - with a "minus" sign.
- recognition as expenses of the current fiscal year investments in fixed assets and intangible assets associated with their transfer to other organizations (with the exception of state and municipal organizations), as well as to individuals;
- recognition as expenses of the current financial year of investments in fixed assets that were not created, incl. in the amount of development costs design and estimate documentation, construction and installation works, other expenses that did not lead to the construction (creation) of a fixed asset object (an object of construction in progress);
- transfer of investments in objects of non-financial assets;
- write-off of investments made in construction in progress, destroyed as a result of natural and other disasters, dangerous natural phenomena, catastrophes;
- write-off of investments in construction in progress destroyed as a result of terrorist acts, other actions carried out regardless of the will of the institution as the copyright holder;
- recognition of investments made in construction in progress as expenses of the current financial year when a decision is made to terminate construction;
- realization of objects of construction in progress.
Data on the listed operations are reflected in line 322 of the Report (f. 0503121).
Starting from version 2.0.17, the standard configuration of BGU2 provides for the possibility of maintaining tax accounting for corporate income tax on an accrual basis in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation in order to automatically calculate the tax base and the amount of tax and draw up tax return in accordance with the legislation of the Russian Federation. Chart of accounts for tax accounting for income tax To maintain tax accounting in the chart of accounts (EPSBU) of a typical configuration of BGU2, off-balance tax accounts with the prefix "H" are used: H01-H99, NKV, NPV (Fig. 1). For tax accounting in BGU2, the same accounts are used as in the typical configuration of the 1C: Accounting program. Therefore, the numbers of tax accounting accounts with the prefix "H" correspond to the numbers of the commercial chart of accounts approved by order of the Ministry of Finance of Russia n.
Receipt of materials in 1s.
The chart of accounts of budgetary accounting provides for 29 off-balance accounts. They take into account the objects of the institution that are not in operational management, objects that, according to the instructions, should not be on the balance sheet, as well as other assets and liabilities listed in the instructions. In addition, the organization can independently introduce additional off-balance accounts for safety control and management accounting.
Results Accounting in budget structures is subject to the Budget Code of the Russian Federation and is strictly regulated. budget system country includes the use of special codes, the knowledge of which is necessary for accountants in budget accounting, since the codes are used directly in the preparation of routine entries. Also useful information you will find in the article “We draw up a chart of accounts for budget accounting - sample 2015”.
Ratio of 106 counts and 101
On account H99 "Profit and Loss" is formed financial results for income-generating activities and the tax base on income tax. Off-balance accounts NPV, N69, N70 are used only as offsetting accounts in postings with other tax accounts. Accounts NPV, N69, N70 do not maintain full accounting: all "debits" and "credits" are not reflected, the balance on them is "reset" at the end of the year.
Get the full text Corresponding accounts NPV, H69, H70 and analytics are required to reflect the reason for the recognition of income and expenses in tax accounting. Compliance of accounting and tax accounts For automatic reflection business transactions in tax accounting, the correspondence of NU accounts to BU accounts is established, taking into account additional details (see Table 1). Table 1.
We acquire assets from various sources of financing
Moreover, for institutions, the 4–20th categories of the CCC are taken, and for financial authorities - the 1–17th categories. Note that in budget accounting, in accordance with Order No. 162n, only 2 types of financial support are possible:
- at the expense of the budget (code 1);
- at the expense of funds in temporary disposal (code 3).
Thus, state institutions, state bodies and other organizations falling under the jurisdiction of order No. 162n cannot have their own extra-budgetary income. In the instructions for use budget classification, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, you can find the structure of codes for systematizing income (ch.
II, tab. 1), expenditures (Chapter III, Table 2) and sources (Chapter IV, Table 5).
Account codes for budget accounting in 2016
The CCC consists of 20 digits, of which the 4th-20th are transferred to the place of the 1st-17th digits of the budget accounting account of institutions (or the 1st-17th digits of the CBC - to the place of the 1st-17th digits of the account for financial authorities), as mentioned above. Table 2 shows the composition of the budget expenditure code. Table 2 Number of BCC category (expense code) 1–3 4–5 6–7 8–2 13–17 18 19 20 Code of the main manager of budgetary funds Code of section Code of subsection Code of target article Code of type of expenditure Program (non-program) item Direction of expenditure Group Subgroup Element Appendix 9 to Directives No. 65n Appendix 2 to Directives No. 65n Appendix 10.1 to Directives No. 65n Appendix 3 to Directives No. 65n A novelty in the coding of budget accounting accounts in 2016 is that the classification of sector operations has been excluded from the CSC structure government controlled(KOSGU).
Application of account 106.31
After that, click the "Fill out the document" button and set the amount finished products. Postings generated by the document The second situation is that the products are manufactured not for their own use, but for further sale. Write-off in this case is made to account 109.61 The document generates the following postings: Then we enter the document "Product output" We create a document and fill in the tabular part manually: select the product range, indicate the quantity and planned cost.
Postings generated by the document: The next document in the section is “Inventory of work in progress” This document determines the balances on account 109.61 at the end of the month in the context of item positions and KEC.
Federal Law "On non-profit organizations" dated January 12, 1996 No. 7-FZ are divided into:
- to autonomous;
- budgetary;
- state-owned.
Each of them has its own private chart of accounts:
- order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n is applied by autonomous organizations;
- order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n - budgetary;
- order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n - state-owned.
The concept of "budget accounting" applies only to certain government agencies that are listed in Order No. 162n, for example, government agencies, government agencies, extrabudgetary funds. The remaining state institutions maintain accounting, the rules of which are specified in the respective charts of accounts (orders No. 174n and No. 183n). Budgetary classification is the basis of accounting for state employees.
Account 106 in tax accounting is
Attention
If at the end of the month the document “Inventory of work in progress” is not entered, then when filling out the document “Closing production accounts”, the program considers that the balances on account 109.61 should be equal to zero. Justifying its name next document in the section is intended for closing production accounts. And the document "Distribution of total production costs" is needed to generate postings for the distribution of general production (109.71) and general business (109.81) expenses.
Also in this section there are several convenient reports in which you can see how the cost of production was calculated and how the costs were distributed. These are the main points according to the scheme of accounting for production operations in the program 1C: Accounting public institution 8 ed.
Posting of materials is carried out in the amount of their actual cost using the following documents:
- Purchase of materials (Inventory - Receipt) - for inventories purchased from suppliers or through accountable persons.
- Receipt of other materials (Inventories - Receipt) - for all reasons, except for purchase.
The documents are almost identical. Document Purchase of materials. In the Purchase of materials document, you can select only 2 operations:
- Receipt from the supplier D 10x K 302;
- Receipt via accountable person D 10x K 208.
If KFO 1 - Budget is not selected, then the Accept VAT deductible checkbox becomes active, which allows you to generate correspondence for VAT accounting (D-t VAT account, K-t Credit account) for the amount of VAT during posting.
Info
Personal account section - select the personal account section for which the accepted obligation is taken into account. When conducting a document, 1C will open new document to fill in, or a dialog box will first appear: Tax Accounting for Goods Receipt. If KFO 2 is selected in the document and the materials are immediately credited to account 105.xx, tax accounting entries will be generated during the posting.
D N10 (N41, N43), K NPV Incoming and outgoing property, works, services, rights The tax debit account is determined by the accounting debit account. The correspondence is:
- 105.x7 - H43 - products
- 105.x8 - H41 - goods
- for others - H10 - other MZ
After posting the document by clicking on the button, you can print the Receipt Order f.0504207: Document Acceptance of materials for accounting.
The checkbox Receipt of materials to account 106 in the Purchase of materials document allows you to attribute incoming NFA to the debit of account 106.xP (Purchase) Investments in inventories. The actual cost is formed on the account, and then, using the document Acceptance for accounting, NFA materials of this type are accepted for accounting on account 105.xx. You can enter this document on the basis of the Purchase of Materials document: Using the Third Party Services document, you can reflect, for example, shipping costs by setting 106.ZP in the debit account.
Correspondence in this case will be - D 106.ZP, K 302.34. After the actual value on the account has been formed, it is permissible to proceed with the acceptance for accounting. Wiring - D 105.36, K 106.ZP. Now, when posting a document, the Amount field reflects the organization's accumulated costs for the acquisition of inventories.
Let's imagine a situation: an institution needs to acquire an asset, but there are not enough budget funds for its purchase, and the management decides to pay the missing amount at the expense of income-generating activities. Does the law allow the acquisition of assets through different sources funding? How to correctly capitalize such an asset, avoiding errors in accounting and tax accounting? In this article, these questions are answered by the consultant of "Accounting Online" on budget accounting.
Is it possible to buy an OS from different sources of funding?
The budget legislation of the Russian Federation allows the reimbursement of budget expenditures at the expense of funds from income-generating activities. But the repayment of extrabudgetary expenses at the expense of budget funds unacceptable. In fact, this will be the misuse of budgetary funds (Article 289 of the RF BC), which will entail liability under Article 15.14 of the Code of Administrative Offenses of the Russian Federation. That is a penalty for officials in the amount of 4 thousand rubles to 5 thousand rubles; For legal entities- from 40 thousand rubles to 50 thousand rubles.
Common Mistake
As you know, the budget accounting account number consists of 26 digits and includes the source of funding. At first glance, the acceptance for accounting of an object acquired at the expense of different sources of financing must be reflected in several accounts of budget accounting. However, this approach is unacceptable, as it will lead to numerous accounting errors.
Consider the situation for specific example:
Example 1
A budgetary institution purchases a multifunctional device worth 15,800 rubles, including VAT - 2,410.17 rubles.
10,000 rubles were paid out of budget funds, the rest of the acquired asset was paid for at the expense of funds from entrepreneurial and other income-generating activities - 5,800 rubles. Suppose that the extrabudgetary activities of the institution are not subject to value added tax.
The procedure for reflecting operations in budget accounting:
3. Reflected the cost of equipment at the expense of funds from income-generating activities:
4. The costs of purchasing equipment at the expense of budgetary funds are reflected:
Attention! Next accounting entry incorrect:
A multifunctional device has been credited:
Dt 1 101 34 310 Kt 1 106 31 410 - 10 000 rubles
Dt 2 101 34 310 Kt 2 106 31 410 - 5 800 rubles.
What problems can arise as a result of reflecting an object acquired from different sources of funding on several accounts of budget accounting? Such accounting will lead to errors in depreciation, inventory and revaluation, internal transfer and write-off of such an object.
Reflect the order in the accounting policy
At first glance, the easiest way out is not to acquire fixed assets from several sources, since this introduces unnecessary confusion in accounting. But this approach is not always acceptable. If there are not enough budget funds to purchase a fixed asset, the institution can attract funds received under entrepreneurial activity.
Let's try to figure out how to do it.
So, the institution decides to acquire a fixed asset at the expense of two different sources of funding.
Since the current legislation does not define how to capitalize an asset in such a situation, it is necessary to develop and approve the procedure for accounting for such transactions in accounting policy institutions. For example, like this:
“When paying for fixed assets at the expense of several sources of financing (budgetary funds and funds received from income-generating activities), the accounting of such objects should be carried out in the following way ...”
In addition, it is necessary to request permission to conduct such operations from the Chief Steward.
In practice, there are two ways of accounting for fixed assets acquired from different sources of funding.
Method number 1: transfer of non-financial assets from extrabudgetary activities to budgetary
The most common way of accounting for property, plant and equipment acquired from various sources is based on the transfer of non-financial assets from outside budgetary activity to the budget. The procedure for such a transfer is given in the letter of the Ministry of Finance of Russia dated May 25, 2006 No. 02-14-10A / 1354. True, there we are not talking about partial financing, but about the transfer of fixed assets that were acquired with funds from commercial activities, in the composition of assets used in the main activity. However, this methodological approach makes it possible to correctly write off expenses from funds received from income-generating activities.
It should be noted that the accounting entries are given in the letter on the basis of the already inactive Instruction on Budget Accounting (approved by order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n). Therefore, when compiling accounting records for a modern state institution, it is necessary to use the current Instruction on accounting on the basis of which the institution operates (Instruction on budgetary accounting for state-owned institutions, Instruction on accounting for budgetary institutions, or for autonomous institutions).
Example 2
The procedure for recording transactions in budget accounting will be as follows:
1. Reflected payment at the expense of income-generating activities:
Dt 2,302 31,830 Kt 2,201 11,610 - 5,800 rubles2. Reflected payment at the expense of budgetary funds:
Dt 1 302 31 830 Kt 1 304 05 310 - 10 000 rubles3. The costs of purchasing a multifunctional device at the expense of funds from income-generating activities are reflected:
Dt 2 106 31 310 Kt 2 302 31 730 - 5 800 rubles4. The costs of purchasing a multifunctional device at the expense of budgetary funds are reflected:
Dt 1,106 31,310 Kt 1,302 31,730 - 10,000 rubles5. The transfer of expenses from extrabudgetary activities to budgetary ones was made:
Dt 2 401 20 241 Kt 2 106 31 410 - 5 800 rubles6. The expenses for the receipt of fixed assets at the expense of extra-budgetary funds and budget revenues are reflected:
Dt 1 106 31 310 Kt 1 401 10 180 - 5 800 rubles7. A multifunction device has been credited:
Please note: when accepting the entire amount paid for the fixed asset to the budget, the institution is not entitled to count on a VAT refund, therefore, the fixed asset is accepted for accounting at a cost that includes the corresponding VAT amounts.
Method number 2: transfer of the source of funding
When transferring the source of financing, the amounts of the institution's debt to fixed assets suppliers (as well as to suppliers and contractors of related works and services) are reflected in the accounts of budgetary accounting for core activities.
Further, income-generating activities are written off. Moreover, in this case, the use of account 2 401 20 241 (gratuitous transfers to state and municipal organizations) will be illegal. Write-offs must be made through the miscellaneous expense account.
Example 3
The conditions are the same as those of example 1.
1. The costs of purchasing a multifunctional device at the expense of budgetary funds are reflected:
Dt 1 106 31 310 Kt 302 31 730 - 15 800 rubles2. Equipment credited:
Dt 1 101 34 310 Kt 1 106 31 410 - 15 800 rubles3. Reflected partial payment equipment at the expense of budgetary funds:
Dt 1 302 31 830 Kt 1 304 05 310 - 10 000 rubles4. Registration of the transfer of the source of financing:
Dt 2 401 20 290 KT 2 201 11 610 - 5 800 rubles
Dt 1 201 11 510 KT 1 401 10 180 - 5 800 rubles5. The remaining amount of the debt for the multifunctional device is listed:
Dt 1,302 31,830 Kt 1,201 11,610 - 5,800 rubles.
Because the cash are not subject to VAT, then with this method of accounting, it is not necessary to charge tax (Article 146 of the Tax Code of the Russian Federation).
In addition, it should be noted that if the fixed asset is planned to be used in the main activity, then the costs of its purchase incurred as part of income-generating activities are not reflected in tax accounting. Such a conclusion follows from the provisions of Chapter 25 of the Tax Code of the Russian Federation.
Which way to choose?
Some budget accounting experts and consultants are inclined to believe that the second method is more rational and safer (in terms of the risks of making mistakes in tax accounting). This method of accounting for fixed assets implies precisely the registration of the transfer of sources of financing, and not tangible assets.
However, in our opinion, the first method (transferring non-financial assets from non-budgetary activities to budget ones) will be more correct and understandable for both accountants and regulatory authorities. After all, the second method involves debiting funds from the personal account of the institution without supporting documents. And this is contrary to the requirements of the law, and the regulatory authorities may regard such an operation as an unlawful expense.
Reflection in 1C
Let's consider the registration of operations with an object of fixed assets acquired at the expense of different sources of financing in the 1C program based on the data of example No. 2.
Operations 1,2 are documented by the documents "Application for cash flow"; operations 3,4 - "Purchase of OS".
Operations 5.6 are not typical, therefore they are drawn up with the documents “Accounting operation”, as a result of which they are completed (form according to OKUD 0504833). Record data can be entered in one document.
During the transition to the new accounting rules, the accounting of fixed assets raises the most questions. This is due to a number of factors, one of which is the new concept of fixed assets. From January 1, 2005, when classifying objects as fixed assets, the cost criterion is not taken into account. In accordance with clause 10 of Instruction No. 70n, fixed assets include tangible objects, regardless of their value, that are used in the activities of the institution for more than one year. Another factor is new order determining the initial cost of fixed assets. And, finally, the third - a new procedure for determining the residual value of fixed assets. This article will consider the issues of determining the initial cost of material objects that will be used as fixed assets.
Recall that, in accordance with Instruction No. 107n property, plant and equipment included objects with a useful life of more than 12 months, and their value at the date of acquisition was 50 times minimum size wages.
An account is intended to account for fixed assets in budget accounting. 0 101 00 000 "Fixed assets", to which the following analytical accounts are opened:
0 101 01 000 "Living spaces";
0 101 02 000 "non-residential premises";
0 101 03 000 "Constructions";
0 101 04 000 "Cars and equipment";
0 101 05 000 "Vehicles";
0 101 06 000 "Industrial and household inventory";
0 101 07 000 "Library fund";
0 101 08 000 "Soft inventory";
0 101 09 000 “Jewellery and jewelry;
0 101 10 000 "Other Fixed Assets".
Accounting for fixed assets is carried out in accordance with All-Russian classifier fixed assets. In addition to the objects included in its composition, the following are subject to budget accounting: jewelry made of precious metals and precious stones, as well as nuggets of precious metals and precious stones, ingots and bars of gold, silver, platinum and palladium, as well as coins made of precious metals (gold, silver, platinum and palladium), with the exception of coins that are currency Russian Federation, which are part of the state stocks of precious metals and precious stones on account 010109000 "Jewellery and jewelry";
linen (shirts, shirts, dressing gowns, etc.), bed linen and accessories (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.), clothes and uniforms, including overalls (suits , coats, raincoats, short fur coats, dresses, sweaters, skirts, jackets, trousers, etc.), footwear, including special footwear (boots, boots, sandals, felt boots, etc.), sportswear and footwear (suits, boots etc.) on account 010108000 "Soft inventory";
tableware as part of account 010106000 "Industrial and household inventory";
types of special (military) fixed assets according to the relevant accounts of analytical accounting of account 010100000 "Fixed assets".
In addition, as part of fixed assets budget institutions take into account:
- completed capital investments of the tenant in the buildings, structures, equipment and other fixed assets leased by him, unless otherwise provided by the lease agreement;
- capital investment in perennial plantations related to the areas accepted for operation, regardless of the completion of the entire complex of works.
Inventory number
The unit of budget accounting for fixed assets is an inventory object. An inventory item of fixed assets can be:
– object with all fixtures and fittings;
- a separate structurally separate item designed to perform certain functions;
- a separate complex of structurally articulated objects (mounted on the same foundation and representing a single whole), designed to perform a specific job.
If one object has several parts different dates useful use, then each such part is taken into account as an independent inventory object. So, if the buildings are adjacent to each other and have a common wall, but each of them is an independent structural unit, they are considered separate inventory items. Outbuildings, outbuildings, fences and other outbuildings that ensure the functioning of the building (shed, fence, well, etc.) constitute one inventory object with it. However, if these buildings and structures ensure the functioning of two or more buildings, they are considered independent inventory items. External extensions to the building that have independent economic significance, stand-alone boiler house buildings, as well as capital outbuildings (warehouses, garages, etc.) are also independent inventory items.
Each object, regardless of whether it is in operation, in stock or on conservation, is assigned an inventory serial number. At the same time, objects worth up to 1,000 rubles inclusive, as well as soft inventory, dishes of any value, constitute an exception to this rule, that is, they are not assigned inventory numbers. When an inventory object is complex, that is, it includes certain separate elements that together with it make up one whole, each such element must have the same inventory number as the main object. If an inventory object has several parts that have different useful lives and are accounted for as independent objects, each part is assigned a separate inventory number.
Until 2005, the inventory number consisted of eight digits. In paragraph 48 of Instruction No. 107n, the structure was presented, in accordance with which the inventory number was to be formed. Instruction No. 70n does not contain such requirements. Therefore, the institution must determine for itself what the structure of the inventory number of non-financial assets will look like. Inventory numbers must be assigned not only to fixed assets, but also to non-produced and intangible assets.
The inventory number assigned to an item of fixed assets is retained by it throughout the entire period when it is in the institution. Inventory numbers of decommissioned items of fixed assets are not assigned to newly accepted items for budget accounting.
Valuation of fixed assets
In contrast to the previous rules, from January 1, 2005, when determining the initial cost of fixed assets, all costs associated with their acquisition and bringing them to a state in which they are suitable for operation are taken into account. These costs include:
- amounts paid in accordance with the contract to the supplier (seller), including VAT (except for their acquisition at the expense of funds from entrepreneurial and other income-generating activities);
- amounts paid to organizations for the implementation of work under a construction contract and other contracts;
- amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
– registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets;
- customs duties;
- remuneration paid to an intermediary organization through which an item of fixed assets was acquired;
– costs of delivery of fixed assets to the place of their use, including delivery insurance costs;
- other costs directly related to the acquisition, construction and manufacture of fixed assets.
Fixed assets are accounted for in full rubles. Amounts of kopecks are attributed to account 0 401 01 280"Other expenses".
Acquisition of fixed assets at the expense of budget financing
Consider, on a specific example, the reflection of transactions for the acquisition of fixed assets through financing from the budget.
Example 1
The school purchased furniture at the cost of 36,000.60 rubles at the expense of budgetary funds. (including VAT - 5,491.62 rubles). Furniture delivery costs amounted to 2,360 rubles. (including VAT - 360 rubles). Furniture had to be assembled before being put into operation. The assembly of furniture was carried out by the institution. The wages of workers involved in the assembly amounted to 3,000 rubles.
In this example, to actual costs the acquisition of property, plant and equipment includes the amounts paid in accordance with the contract to the supplier of furniture with including VAT, the cost of its delivery to the institution, including VAT and assembly costs.
To account for these costs Chart of accounts an account is provided 0 106 01 000 "Capital investments in fixed assets". Operations on investments in fixed assets at the expense of budget financing are reflected in the debit of the account 1 106 01 310 "Increase in capital investments in fixed assets in correspondence with credit accounts: 1 302 17 730 "Increase accounts payable for the acquisition of fixed assets" (in terms of settlements with a furniture supplier), 1 302 03 730 “Increase in accounts payable for settlements with suppliers and contractors for payment for transport services” (in terms of settlements with a transport organization), as well as accounts 1 302 01 730 "Increase in accounts payable for wages" and accounts accrued on wages taxes: 1 303 02 730 “Increase in accounts payable for the unified social tax and insurance premiums for mandatory pension insurance in the Russian Federation", 1 303 06 730 “Increase in accounts payable under compulsory social insurance against accidents at work and occupational diseases” (in terms of accrued wages for employees involved in the installation of equipment).
VAT amounts relating to purchased material values received works, services at the expense of budgetary funds, on the account 0 210 01 000 “VAT settlements on acquired material assets, works, services” are not singled out, but are accounted for as part of capital investments ( clause 166 of Instruction No. 70n).
In the accounting of the institution, transactions will be reflected as follows:
| Debit | Credit | Amount, rub. |
|
| Furniture credited | 36 000 | ||
| Reflected the amount of kopecks | 0,60 | ||
| Reflected the cost of delivery of furniture | 2 360 | ||
| Recorded payment costs labor workers involved in furniture assembly | 3 000 | ||
| Unified social tax and insurance premiums for compulsory pension insurance for employees' wages at a rate of 26% | 780 | ||
| Contributions for compulsory social insurance against industrial accidents and occupational diseases were accrued on the wages of employees in the amount of 0.2% | 6 | ||
| Furniture put into operation | 42 146 |
The following accounts were used to record transactions:
1 106 01 310 (410) “Increase (decrease) in capital investments in fixed assets”;
1 302 17 730 “Increase in accounts payable for the acquisition of fixed assets”;
1 401 01 280 "Other expenses";
1 302 03 730 "Increase in accounts payable for settlements with suppliers and contractors for payment for transport services";
1 302 01 730 “Increase in accounts payable for wages”;
1 302 02 730 "Increase in accounts payable under a single social tax and insurance premiums for compulsory pension insurance in the Russian Federation”;
1 302 06 730 “Increase in accounts payable under mandatory social insurance from accidents at work and occupational diseases;
1 101 06 410 "Increasing the cost of production and household inventory."
Acquisition of fixed assets from various sources of financing
Problems associated with the accounting of fixed assets acquired from several sources of funding have become especially significant in connection with the transition to new accounting rules. The easiest way out is not to acquire fixed assets from several sources, as this confuses and complicates accounting. However, in practice, due to the lack of budget funding, institutions are forced to pay for the equipment they need or other fixed assets from other sources of funding.
Consider an example of the acquisition of a fixed asset at the expense of budget financing and at the expense of funds from entrepreneurial activity.
Example 2
The higher education institution purchased a computer for 42,000 rubles, including VAT - 6,406.78 rubles. Advance payment in the amount of 8,000 rubles. paid from the budget. The final payment (34,000 rubles) was made at the expense of extrabudgetary sources. For the delivery of a computer to a transport organization, 3,600 rubles were paid at the expense of extra-budgetary funds, including VAT - 549 rubles. The institution is serviced by OFC.
In accordance with BC RF budget spending are reimbursed at the expense of extrabudgetary funds (reinvestment in the field of education and culture, spending extrabudgetary funds received from the sale of military property, etc.). At the same time, the repayment of extra-budgetary expenses at the expense of budgetary funds is unacceptable, since in fact this will be an inappropriate use of budgetary funds ( Art. 289 BK RF).
In practice, there are options for reflecting the “budgetary” and “extrabudgetary” parts of the initial cost of the fixed asset in accounting. This approach introduces confusion in the inventory, as there are two different inventory objects.
It is most logical to attribute the entire cost of the fixed asset to the budget. At the same time, the amount of payment for the computer and the amount paid to the transport organization for extrabudgetary activities are written off as other expenses. As a result, an artificial accounts payable for a computer in the amount of 34,000 rubles will be created in accounting for budgetary activities. and for transport services (3,600 rubles). Such an overpayment for a computer and transport services will be recorded in the accounting for extrabudgetary activities. How to solve this problem? You can take an inventory of accounts payable and, based on its data, make an adjustment to accounts payable in budget accounting.
note: in this case, it is impossible to present the amount of "input" VAT on the purchased computer and transport services in terms of their payment from business income to offset. In accordance with clause 12 of Instruction No. 70n And pp. 4 p. 2 art. 170 Tax Code of the Russian Federation fixed assets intended for budgetary activities should be accounted for at cost including VAT.
In budget accounting, transactions will be reflected as follows:
Debit | Credit | Amount, rub. |
|
| Listed advance payment for the supply of a computer | 1 206 08 560 | ||
| On the basis of the act of work performed, the services of a transport organization were accepted | 1 106 01 310 | ||
| Transferred funds from extra-budgetary sources of the transport organization | 2 401 01 280 | 2 201 01 610 | |
| Computer received | 1 106 01 310 | 1 302 17 730 | |
| The advance payment issued to the supplier against the accounts payable of the institution was offset | 1 302 17 830 | 1 206 08 660 | |
| Computer commissioned | 1 101 04 310 | 1 106 01 410 | |
| Funds were transferred from extrabudgetary sources, the final payment for the purchase of a computer | 2 401 01 280 | 2 201 01 610 | |
| Based accounting statement the amount of accounts payable for the acquisition of fixed assets was adjusted | 1 302 17 830 | 1 401 01 100 | |
| Based on the accounting statement, the amount of accounts payable for settlements with suppliers and contractors for payment for transport services has been adjusted | 1 401 01 180 |