Non-residential premises were transferred to the state treasury institution (hereinafter - GKU) in December 2016 on the basis of the right of operational management by the order of the Ministry of Land Property. The premise is not registered and is accounted for on off-balance account 01. In December 2017, the equipment installed during the renovation in this building was transferred from GKU "X" The property was transferred free of charge, since the Ministry of Construction allocated money for major repairs and the purchase of this equipment for GKU "X".
The institution is provided with an act of acceptance and transfer of objects of 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 control and monitoring panel for security and fire, an alarm control panel, which are parts of the fire alarm system, an ASU box, a mini-automatic telephone exchange. Section 2 of the act on the 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 subordinate to different state administrators of budget funds of the same budget level.
What wiring should be used to take into account the donated equipment, if the ASU box goes as an inseparable additional equipment, that is, it increases the initial cost of the non-residential premises located on the off-balance sheet account?
Having considered the issue, we came to the following conclusion:
Gratuitous transfer of capital investments in fixed assets to a state institution 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 off-balance sheet account 01 before registering the operational management rights 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 budgetary system of the Russian Federation, the state institution reflects the adoption of indicators on the budget account, in which the non-financial assets were recorded by the transferring party. That is, if investments in fixed assets are transferred to a state institution - other 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 with the transmitting and receiving parties, reflected in column 9 of the Consolidated Settlement References (f. 0503125) when accepting and transferring assets, must be identical. Discrepancies in the KOSGU codes for an increase (decrease) in assets in the Consolidated Settlements Information (form 0503125) are not allowed, since it does not allow the corresponding user to correctly generate consolidated budget reporting (clause 1.3 of the letter of the Ministry of Finance of Russia and the Federal Treasury of 02.02.2017 NN 02-07-07 / 5669, 07-04-05 / 02-120).
Accordingly, a gratuitous transfer on the basis of the Act on the acceptance and transfer of objects of non-financial assets (f. 0504101) to a state institution of investments in fixed assets - other movable property (a security and fire control panel and a security alarm control panel, which are parts of an OPS, Box VRU, Mini ATS) from another state institution subordinated to another GRBS of the same budget of the budgetary system of the Russian Federation, is reflected in the 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, reflected by the state institution on account 0 106 31 000, are accepted for accounting on account 0 101 00 000 on the basis of the decision of the commission on the receipt and disposal of assets (hereinafter referred to as the Commission), drawn up by the Act in the form established by the 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 should 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 items include equipment of such systems, for example: terminal devices, instruments, devices, measuring instruments, controls; means of transformation, acceptance, transmission, storage of information; computer technology and office equipment.
Thus, the OPS installed in the premises is not taken into account as a fixed asset. Its presence is reflected in the Inventory card for accounting for non-financial assets of the premises (f. 0504031). Terminal devices that meet the criteria for attribution to fixed assets listed in clauses are accepted as independent inventory objects. 38, 39, 41, Instructions N 157n.
Taking into account the foregoing in the situation under consideration, the state 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 correspondences of accounts are reflected in budget accounting:
1. Debit KRB 1 106 31 310 Credit KDB 1 401 10 180
- reflected the acceptance for accounting of the received non-financial assets under the Act on the acceptance and transfer of objects of non-financial assets (f. 0504101);
2. Debit KRB 1 101 3X 310 Credit KRB 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 leading to an increase in the initial (book) value of the object of non-financial assets. These are modernization, additional equipment, reconstruction, including with elements of restoration, technical re-equipment. In this case, the condition for improving (increasing) the initially adopted standard indicators of the functioning of the object of non-financial assets (useful life, capacity, quality of use, etc.) based on the results of the work should be met.
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 budget funds, are transferred on the basis of the Notice (f. 0504805) with the attachment of documents , confirming the volume of capital investments made on completed work (stages of work), to the balance holder of the facility in respect of which these measures were taken (completed) in order to refer the amount of these actual investments to increase 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 in non-financial assets is made using account 1 106 00 000 (Ministry of Finance of Russia dated 01.09.2014 N 02-02-07 / 43705).
Thus, in order to increase the initial (book) cost of the premises of a state institution, there must be appropriate grounds: Notice (f. 0504805) and documents confirming the 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 the real estate of the institution."
Along with this, if the Commission of the institution decides that the installation of the VRU box is an additional equipment of the premises, then the capital investments accepted by the state institution under the Act and recorded 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 accounted for until the right of operational management is registered in the prescribed manner for the premises and it is accepted for balance 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 accepting it for balance sheet accounting. At the same time, the receiving party has no grounds for increasing the cost of non-residential premises recorded on off-balance sheet account 01 prior to registration in respect of it in the prescribed manner.
Prepared by:
Expert of the Legal Consulting Service 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 activities (f. 0503121), lines 321, 322 did not include the turnovers on account 106 00 "Investments in non-financial assets". When checking the budgetary reporting of the institution for 2016, the financial control commission reflected this fact in the act as a comment. Should the turnovers on account 106 00 fall into lines 321, 322 of the Report (f. 0503121)?
Reply from 03.07.2017
The procedure for drawing up budget reporting is governed by the Instruction, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (hereinafter - Instruction No. 191n). According to clause 96 of Instruction No. 191n, the Report (f. 0503121) reflects:
- on line 321 - the amount according to the increase in the corresponding accounts of analytical accounting of 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, 0 108 52 310, 0 108 53 310;
- on line 322 - the amount according to the decrease in 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, 0 106 11 410, 0 106 31 410, 0 106 41 410, 0 107 11 410, 0 107 31 410, 0 107 41 410, 0 108 51 410, 0 108 52 410, 0 108 53 410. Credit turnovers corresponding accounts of analytical accounting of account 0 104 00 000 "Depreciation for the reporting period is reflected with a plus sign, debit turnovers - with a minus sign.
- recognition as expenses of the current financial year of investments in fixed assets and intangible assets associated with their transfer to other organizations (except for state and municipal organizations), as well as individuals;
- recognition as expenses of the current financial year of investments in fixed assets that have not been created, incl. in the amount of expenses for the development of design and estimate documentation, construction and installation work, other expenses that did not lead to the construction (creation) of a fixed asset object (construction in progress);
- transfer of investments in non-financial assets;
- write-off of investments made in construction in progress, destroyed as a result of natural and other disasters, a dangerous natural phenomenon, catastrophe;
- writing off investments in objects of construction in progress destroyed as a result of terrorist acts, other actions performed regardless of the will of the institution as the copyright holder;
- recognition of investments made in construction-in-progress objects as expenses of the current financial year when deciding to stop construction;
- implementation 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, in the standard configuration of BGU2, it is possible to maintain 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 prepare a tax return in accordance with the legislation of the Russian Federation. Chart of accounts of tax accounting for income tax To maintain tax accounting in the chart of accounts (ESAS) of the standard configuration BGU2, off-balance accounts of tax accounting with the prefix "N" are used: N01-N99, NKV, NPV (Figure 1). For tax accounting in BSU2, the same accounts are used as in the standard configuration of the 1C: Accounting program. Therefore, the numbers of tax accounting accounts with the "H" prefix 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 for budgetary accounting provides 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, an organization can independently enter additional off-balance sheet accounts for safety control and management accounting.
Results Accounting in budgetary structures is subject to the RF Budget Code and is strictly regulated. The country's budget system includes the use of special codes, the knowledge of which is also necessary for budget accountants, since the codes are used directly in the preparation of routine transactions. You will also find useful information in the article "Drawing up a chart of accounts for budgetary accounting - sample 2015".
The ratio of 106 accounts and 101
On account H99 "Profits and losses" the financial result for income-generating activities and the tax base for income tax are formed. Off-balance accounts NPV, N69, N70 are used only as offsetting accounts in transactions with other tax accounting accounts. Full accounting is not kept on the accounts of NPV, N69, N70: all "debits" and "credits" are not reflected, the balance on them is "reset" at the end of the year.
Get 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. Correspondence of accounting and tax accounts To automatically reflect business transactions in tax accounting, the correspondence of NU accounts to BU accounts was established, taking into account additional details (see Table 1). Table 1.
We acquire assets from various sources of financing
Moreover, for institutions, the 4–20 th categories of the KBK are taken, and for financial authorities - the 1–17 th categories. Note that only 2 types of financial support are possible in budget accounting in accordance with Order No. 162n:
- from the budget (code 1);
- at the expense of funds in temporary disposal (code 3).
Thus, state institutions, government agencies and other organizations falling under the jurisdiction of Order No. 162n cannot have their own off-budget revenues. In the Instructions on the procedure for applying the budget classification, approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n, you can find the structure of codes for systematizing income (Ch.
II, tab. 1), costs (Chapter III, Table 2) and sources (Chapter IV, Table 5).
2016 Budget Account Codes
The BCM consists of 20 categories, of which the 4th –20th are transferred to the place of the 1–17th categories of the budget accounting account of institutions (or the 1–17th categories of the BCK - to the place of the 1–17th categories of the account for financial authorities), as mentioned above. Table 2 shows the composition of the budget expenditure code. Table 2 Number of the 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 Section code Subsection code Target item code Expenditure type code Program (non-program) item Expenditure direction Group Subgroup Element Appendix 9 to Instructions No. 65n Appendix 2 to Instructions No. 65n Appendix 10.1 to Instructions No. 65n Appendix 3 to Instructions No. 65n An innovation in the coding of budget accounting accounts in 2016 is that the classification of operations of the general government sector (KOSGU ).
Application of account 106.31
After that, press the button "Fill in the document" and set the amount of finished products. Postings generated by the document The second situation is that the products are not manufactured for their own use, but for further sale. In this case, the write-off is made to account 109.61. The document generates the following postings: Then we enter the document "Product release" Create a document and fill in the tabular section manually: select the product nomenclature, indicate the quantity and planned cost.
Postings generated by the document: The following document in the section - "Inventory of work in progress" This document determines the balances on account 109.61 at the end of the month in the context of nomenclature items and KEC.
Federal Law "On Non-Commercial Organizations" dated 12.01.1996 No. 7-FZ are divided into:
- for autonomous;
- budget;
- state-owned.
Each of them has its own private chart of accounts:
- order of the Ministry of Finance of Russia No. 183n dated 23.12.2010 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 06.12.2010 No. 162n - state-owned.
The concept of "budget accounting" applies only to certain government agencies, which are listed in order No. 162n, for example, government agencies, government agencies, extra-budgetary funds. The rest of the state institutions keep accounting, the rules of which are stipulated in the respective charts of accounts (orders No. 174n and No. 183n). The basis of accounting for public sector employees is the budget classification.
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. True to its name, the next document in the section is for closing production accounts. And the document "Allocation of general production costs" is needed to generate transactions for the distribution of general production (109.71) and general (109.81) costs.
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 of the scheme for accounting for production operations in the 1C program: Accounting of a public institution 8 ed.
The capitalization of materials is carried out in the amount of their actual cost using documents:
- Purchase of materials (Inventory - Receipt) - for inventories purchased from suppliers or through reporting entities.
- Other receipt of materials (Inventories - Receipt) - for all reasons, except for purchase.
The documents are almost identical. Document Purchase of materials. Only 2 operations can be selected in the Purchase of Materials document:
- Receipt from supplier D 10x K 302;
- Receipt through the accountable person D 10x K 208.
If KFO 1 - Budget is not selected, then the Accept VAT for deduction checkbox becomes active, which makes it possible to generate correspondence for VAT accounting (D-t VAT account, K-t Credit account) for the amount of VAT when conducting.
Info
Personal account section - select the section of the personal account for which the assumed obligation is taken into account. When posting a document, 1C will open a new document for filling, or a dialog box will appear beforehand: Tax accounting of receipt of materials. If KFO 2 is selected in the document and the materials are immediately transferred to account 105.xx, tax accounting transactions will be generated during posting.
D N10 (N41, N43), K NPV Receipt and disposal of property, work, services, rights The debit account of tax accounting is determined by the debit account of accounting. The correspondence is:
- 105.х7 - Н43 - products
- 105.х8 - Н41 - goods
- for others - Н10 - other МЗ
After the document is posted by clicking on the button, you can print the Receipt order form 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 the incoming NFA to the debit of account 106.xP (Purchase) Investments in inventories. The actual value is formed on the account, and then, using the document Acceptance for accounting, materials of this type are accepted for accounting on account 105.xx. You can enter this document based on the Purchase of Materials document: Using the Third Party Services document, you can reflect, for example, shipping costs by setting debit 106.ZP in the account.
Correspondence in this case will be - D 106.ZP, K 302.34. After the actual value on the account is formed, it is permissible to proceed with the acceptance for accounting. Wiring - D 105.36, K 106. ЗП. Now, when posting a document, the Amount field reflects the organization's accumulated costs for purchasing inventories.
Imagine a situation: an institution needs to acquire an asset, but there is not enough budgetary funds for its purchase, and the management decides to pay the remaining amount at the expense of funds from income-generating activities. Does the legislation allow the acquisition of assets from different sources of 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 issues.
Is it possible to buy an OS from different funding sources?
The budgetary legislation of the Russian Federation allows reimbursement of budgetary expenditures at the expense of funds from income-generating activities. But the repayment of off-budget expenditures at the expense of budget funds is unacceptable. In fact, this will be the misuse of budgetary funds (Article 289 of the BC RF), which will entail liability under Article 15.14 of the Administrative Code of the Russian Federation. That is, a fine for officials in the amount of 4 thousand rubles to 5 thousand rubles; for legal entities - from 40 thousand rubles to 50 thousand rubles.
A typical 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 funding must be reflected in several budget accounting accounts. However, this approach is unacceptable, as it will lead to numerous errors in accounting.
Let's consider the situation with a specific example:
Example 1
A budgetary institution purchases a multifunctional device costing 15,800 rubles, including VAT - 2,410.17 rubles.
10,000 rubles were paid from budget funds, the rest of the acquired asset was paid for with funds from entrepreneurial and other income-generating activities - 5,800 rubles. Suppose that value added tax is not levied on an institution's off-budget activities.
The procedure for reflecting transactions in budget accounting:
3. Reflected the cost of equipment at the expense of funds from income-generating activities:
4. Reflected the cost of purchasing equipment at the expense of budget funds:
Attention! The following ledger entry is incorrect:
Capitalized multifunctional device:
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 the reflection of an object acquired through different sources of funding in several budget accounts? Such accounting will lead to errors in the calculation of depreciation, inventory and revaluation, with the internal movement and write-off of such an object.
Reflect the order in accounting policies
At first glance, the easiest way out is not to purchase fixed assets from several sources, as this introduces unnecessary confusion in accounting. But this approach is not always acceptable. If there is not enough budgetary funds for the purchase of a fixed asset, the institution can raise funds received in the framework of entrepreneurial activities.
Let's try to figure out how to do this.
So, the institution decides to purchase a fixed asset from two different sources of funding.
Since the current legislation does not determine how to capitalize an asset in such a situation, it is necessary to develop and approve the accounting procedure for such transactions in the accounting policy of the institution. For example, like this:
"When paying for items of fixed assets at the expense of several sources of funding (budgetary funds and funds received from income-generating activities), the acceptance of such items for accounting in the following way ..."
In addition, it is necessary to request permission to conduct such operations from the General Manager.
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 off-budget activities to budgetary ones
The most common way of accounting for fixed assets purchased from different sources is based on the transfer of non-financial assets from off-budget activities to budgetary ones. The procedure for such a transfer is given in the letter of the Ministry of Finance of Russia dated 05.25.06 No. 02-14-10A / 1354. True, it is not about partial financing, but about the transfer of fixed assets, which were acquired at the expense of funds from commercial activities, into assets used in core activities. However, this methodological approach allows you to correctly write off expenses at the expense of funds received from income-generating activities.
It should be noted that the accounting records are given in the letter on the basis of the already invalid Instruction on budgetary accounting (approved by order of the Ministry of Finance of Russia dated February 10, 2006, No. 25n). Therefore, when drawing up accounting records for a modern state institution, it is necessary to use the current Accounting Instruction, on the basis of which the institution operates (Instruction on budgetary accounting for state institutions, Instruction on accounting for budgetary institutions, or for autonomous institutions).
Example 2
The procedure for reflecting transactions in budget accounting will be as follows:
1. Reflected payment at the expense of funds from income-generating activities:
Dt 2 302 31 830 Kt 2 201 11 610 - 5 800 rubles2. Reflected payment from budget funds:
Dt 1 302 31 830 Kt 1 304 05 310 - 10,000 rubles3. Reflected the cost of purchasing a multifunctional device at the expense of funds from income-generating activities:
Dt 2 106 31 310 Kt 2 302 31 730 - 5 800 rubles4. Reflected the cost of purchasing a multifunctional device at the expense of budget funds:
Dt 1 106 31 310 Kt 1 302 31 730 - 10,000 rubles5. Transfer of expenditures from extra-budgetary activities to budgetary ones:
Dt 2 401 20 241 Kt 2 106 31 410 - 5 800 rubles6. Reflected the costs of the receipt of fixed assets from off-budget funds and budget revenues:
Dt 1 106 31 310 Kt 1 401 10 180 - 5 800 rubles7. The multifunctional device was registered:
Please note: when accepting the entire amount paid for the fixed asset to the budget, the institution does not have the right to count on VAT refund, therefore the fixed asset is taken into account at a cost that includes the corresponding VAT amounts.
Method number 2: transfer of funding source
When the source of financing is transferred, the amount of the institution's debt to the fixed asset suppliers (as well as to the suppliers and contractors of related works and services) are reflected in the budget accounts for the main activity.
Further, funds for 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. The write-off should be made through the miscellaneous expense account.
Example 3
The conditions are the same as in Example 1.
1. Reflected the cost of purchasing a multifunctional device at the expense of budgetary funds:
Dt 1 106 31 310 Kt 302 31 730 - 15 800 rubles2. Equipments are capitalized:
Dt 1 101 34 310 Kt 1 106 31 410 - 15 800 rubles3. Reflected partial payment for equipment at the expense of budget funds:
Dt 1 302 31 830 Kt 1 304 05 310 - 10,000 rubles4. Registration of the transfer of the funding source:
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 owed for the multifunction device is listed:
Dt 1 302 31 830 Kt 1 201 11 610 - 5 800 rubles.
Since cash is not subject to VAT, it is not necessary to charge tax with this method of accounting (Art. 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 in the framework of income-generating activities are not reflected in tax accounting. This conclusion follows from the provisions of Chapter 25 of the Tax Code of the Russian Federation.
Which way to choose?
Some experts and consultants in budget accounting are inclined to believe that the second method is more rational and safe (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 funding sources, and not tangible assets.
However, in our opinion, the first method (transfer of non-financial assets from extra-budgetary activities to budget activities) will be more correct and understandable for both accountants and regulatory bodies. After all, the second method involves writing off 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 illegal expense.
Reflection in 1C
Let us consider the execution of transactions with an object of fixed assets purchased from different sources of financing in the 1C program based on the data of example No. 2.
Operations 1, 2 are formalized by the documents "Application for cash expense"; transactions 3.4 - "Purchase of fixed assets".
Operations 5,6 are not typical, therefore they are drawn up with documents "Accounting operation", as a result of which (form according to OKUD 0504833). Record data can be entered in one document.
During the transition to the new accounting rules, accounting for 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, the cost criterion is not taken into account when classifying objects as fixed assets. In accordance with clause 10 of Instruction No. 70n, fixed assets include material objects, regardless of their value, which are used in the activities of the institution for more than one year. Another factor is the new procedure for determining the initial cost of fixed assets. And finally, the third is a new procedure for determining the residual value of fixed assets. This article will address 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 fixed assets included objects with a service life exceeding 12 months, and their value at the date of acquisition was 50 times the minimum wage.
To account for fixed assets in budget accounting, an account is intended 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 "Structures";
0 101 04 000 "Cars and equipment";
0 101 05 000 "Vehicles";
0 101 06 000 "Production and household inventory";
0 101 07 000 "Library Fund";
0 101 08 000 "Soft inventory";
0 101 09 000 “Jewelry and Jewelry;
0 101 10 000 "Other fixed assets".
Fixed assets are accounted for in accordance with All-Russian Classifier of 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, bars 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 in the currency of the Russian Federation, which are part of the state reserves of precious metals and precious stones on account 010109000 "Jewelry 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";
utensils as part of account 010106000 "Industrial and household inventory";
types of special (military) fixed assets according to the corresponding analytical accounts of account 010100000 "Fixed assets".
In addition, as part of fixed assets, budgetary institutions take into account:
- completed capital investments of the lessee in the buildings, structures, equipment and other fixed assets leased by him, unless otherwise provided by the lease agreement;
- capital investments 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 item. An inventory of fixed assets can be:
- an 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 constituting a single whole), designed to perform a certain work.
If several parts of one object have different useful lives, then each such part is accounted for as an independent inventory object. So, if buildings are adjacent to each other and have a common wall, but each of them is an independent constructive whole, they are considered separate inventory objects. Outbuildings, outbuildings, fences and other outbuildings that ensure the functioning of the building (shed, fence, well, etc.), together with it, constitute one inventory object. However, if these buildings and structures provide the functioning of two or more buildings, they are considered independent inventory objects. External annexes to the building, which have independent economic significance, stand-alone boiler houses, as well as capital outbuildings (warehouses, garages, etc.) are also independent inventory objects.
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 are an exception to this rule, that is, they are not assigned inventory numbers. When an inventory object is complex, that is, it includes certain isolated elements that make up one whole with it, each such element must have the same inventory number as on the main object. If an inventory item has several parts with different useful lives and which are accounted for as independent items, each part is assigned a separate inventory number.
Until 2005, the inventory number consisted of eight digits. In clause 48 of Instruction No. 107n, a structure was presented in accordance with which the inventory number was to be formed. Instruction No. 70n does not contain such requirements. Therefore, it is up to the institution to determine what the structure of the non-financial asset inventory number will look like. Inventory numbers need to be assigned not only to fixed assets, but also to non-produced and intangible assets.
The inventory number assigned to an item of property, plant and equipment remains with it throughout the period when it is in the institution. Inventory numbers of decommissioned fixed assets objects are not assigned to objects newly accepted for budget accounting.
Valuation of fixed assets
In contrast to the previously effective rules, from January 1, 2005, when determining the initial cost of fixed assets, all costs associated with their acquisition and bringing them to a condition in which they are suitable for use are taken into account. These costs include:
- amounts paid in accordance with the contract to the supplier (seller), including VAT (except for their purchase at the expense of funds from entrepreneurial and other income-generating activities);
- amounts paid to organizations for the performance 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, government 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 the intermediary organization through which the 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 an item of fixed assets.
Fixed assets are recorded in full rubles. The amounts of kopecks are attributed to account 0 401 01 280 "Other expenses".
Purchase of fixed assets at the expense of budget financing
Let us consider, using a specific example, the reflection of operations for the acquisition of fixed assets at the expense of financing from the budget.
Example 1.
The school purchased furniture worth 36,000.60 rubles from budget funds. (including VAT - 5,491.62 rubles). Furniture delivery costs amounted to RUB 2,360. (including VAT - 360 rubles) Furniture had to be assembled before being put into operation. Furniture was assembled by the institution. The wages of the workers involved in the assembly amounted to 3,000 rubles.
In this example, the actual costs of the acquisition of fixed assets include the amounts paid under the contract to the supplier of furniture including VAT, the costs of delivering it to the office including VAT, and the costs of assembly.
To account for the specified costs Chart of accounts account is provided 0 106 01 000 "Capital investments in fixed assets". Transactions on investments in fixed assets at the expense of budgetary 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 in accounts payable for the purchase 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 of transport services" (in terms of settlements with a transport organization), as well as accounts 1 302 01 730 "Increase in payables for wages" and accounts for the accounting of taxes accrued on wages: 1 303 02 730 "Increase in accounts payable for the unified social tax and insurance contributions for compulsory pension insurance in the Russian Federation", 1 303 06 730 "Increase in accounts payable for compulsory social insurance against industrial accidents and occupational diseases" (in terms of the accrued wages to employees who participated in the installation of equipment).
VAT amounts related to purchased material assets, received works, services at the expense of budgetary funds, on the account 0 210 01 000 "Calculations for VAT on purchased material assets, works, services" are not allocated, but are taken into account as part of capital investments ( p. 166 of Instruction No. 70n).
In the accounting of the institution, transactions will be reflected as follows:
| Debit | Credit | Amount, rub. |
|
| Capitalized furniture | 36 000 | ||
| The amount of kopecks is reflected | 0,60 | ||
| Reflected the cost of delivery of furniture | 2 360 | ||
| Reflected the cost of remuneration of workers involved in the assembly of furniture | 3 000 | ||
| Unified social tax and insurance contributions for compulsory pension insurance on wages of employees were charged at a rate of 26% | 780 | ||
| Contributions for compulsory social insurance against industrial accidents and occupational diseases were calculated on the wages of employees in the amount of 0.2% | 6 | ||
| Furniture put into operation | 42 146 |
When recording transactions, the following accounts were used:
1 106 01 310 (410) “Increase (decrease) in capital investments in fixed assets”;
1 302 17 730 "Increase in accounts payable for the purchase 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 of transport services";
1 302 01 730 "Increase in payables for wages";
1 302 02 730 "Increase in accounts payable for the unified social tax and insurance contributions for compulsory pension insurance in the Russian Federation";
1 302 06 730 "Increase in accounts payable for compulsory social insurance against industrial accidents and occupational diseases";
1 101 06 410 "Increase in the cost of production and household equipment."
Purchase of fixed assets from various sources of financing
Problems related to accounting for property, plant and equipment purchased from multiple sources of funding have become particularly significant in connection with the transition to the new accounting rules. The easiest way out is not to purchase fixed assets from multiple sources, as this confuses and complicates accounting. However, in practice, due to a 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 through budgetary funding and from funds from entrepreneurial activities.
Example 2.
The higher educational institution purchased a computer for 42,000 rubles, including VAT - 6,406.78 rubles. An advance payment of 8,000 rubles. contributed from budget funds. The final calculation (34,000 rubles) was made at the expense of extra-budgetary sources. For the delivery of a computer to a transport organization at the expense of extra-budgetary funds, 3,600 rubles were paid, including VAT - 549 rubles. The institution is serviced by the OFK.
In accordance with BC RF budgetary expenses are reimbursed at the expense of extrabudgetary funds (reinvestment in education and culture, spending extrabudgetary funds received from the sale of military property, etc.). At the same time, the repayment of off-budget expenditures at the expense of budget funds is unacceptable, since in fact this will be an inappropriate use of budget funds ( art. 289 BC RF).
In practice, there are options for reflecting the "budget" and "off-budget" part of the initial cost of fixed assets. This approach introduces confusion to inventory, as there are two different inventory items.
It is most logical to attribute the entire cost of the fixed asset to the budget. In this case, the amount of payment for the computer and the amount paid to the transport organization for non-budgetary activities are written off to other expenses. As a result, in accounting for budgetary activities, artificial payables for a computer in the amount of 34,000 rubles will be created. and for transport services (3 600 rubles). Such overpayment for computer and transportation services will be recorded as extrabudgetary activities. How to solve this problem? You can make 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 for offset. In accordance with p. 12 of Instruction No. 70nand nn. 4 p. 2 art. 170 of the Tax Codefixed assets intended for budgetary activities should be taken into account at cost, including VAT.
In budget accounting, transactions will be reflected as follows:
Debit | Credit | Amount, rub. |
|
| The advance payment for the delivery of the computer is listed | 1 206 08 560 | ||
| On the basis of the act of completed work, the services of a transport organization were accepted | 1 106 01 310 | ||
| The funds were transferred from the off-budget 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 issued to the supplier has been credited against the accounts payable of the institution | 1 302 17 830 | 1 206 08 660 | |
| Computer put into operation | 1 101 04 310 | 1 106 01 410 | |
| The funds were transferred from extra-budgetary sources, the final payment for the purchase of a computer | 2 401 01 280 | 2 201 01 610 | |
| The amount of accounts payable for the purchase of fixed assets has been adjusted based on the accounting statement | 1 302 17 830 | 1 401 01 100 | |
| Based on the accounting statement, the amount of accounts payable has been adjusted for settlements with suppliers and contractors for payment for transport services | 1 401 01 180 |