Budget accounting of fixed assets in a state institution. Features of accounting of fixed assets in budgetary institutions (on the example of state institutions). Disposal of facilities of fixed assets

According to paragraph 2 of the instructions 157n accounting, accounting institutions are carried out in accordance with Federal Law of 21.11.1996 N 129-FZ "On Accounting", this instruction and other regulatory legal acts of the Russian Federation regulating accounting.

During 2011, for the budgetary institutions of a new type, in respect of which the main managers of funds did not make a decision on granting a subsidy from the relevant budget, the transitional period acted. These budgetary institutions were guided by the provisions of the Order of the Ministry of Finance of the Russian Federation of December 6, 2010 N 162n for state institutions in accordance with paragraph 4 of this instruction, hereinafter referred to as the instruction 162n. From January 1, 2012, the leadership of the Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n, hereinafter - the instruction 174n.

In terms of accounts for accounting for investments in fixed assets in the Nefinancial Assets section, a synthetic account 010600000 "Investments in non-financial assets" is provided, to which the following analytical accounts are opened:

• - 010611310 "Investments in fixed assets - real estate institutions";
• - 010621310 "Investments in fixed assets - institutions";
• - 010631310 "Investments in fixed assets - other movable property of the institution";
• - 010641310 "Investments in fixed assets - leasing objects."

In accordance with paragraphs 128 and 129 of instructions No. 157n, analytical accounting of investments in fixed assets are carried out in a multi-profile card (f. 0504054) in the context of the (codes) of the costs for each object of non-financial assets.

The unit of accounting of fixed assets is an inventory object (paragraph 45 of the 157N instruction). The inventory of fixed assets is an object with all adaptations and accessories, a separate structurally isolated object, a separate complex of structurally articulated items. In the case of a single structurally articulated object of several parts - fixed assets with different useful life, each such part is taken into account as an independent inventory facility. If the complex of structurally articulated objects consisting of several items is set to a common useful life for all objects, the specified object is taken into account as an independent inventory facility.

Each inventory of real estate, as well as the inventory of movable property, except for objects worth up to 3000 rubles inclusive and objects of the Library Fund, regardless of their value, is assigned a unique inventory sequence number regardless of whether it is in operation, reserve or conservation. The inventory number assigned to the facility of fixed assets is preserved for it for the entire period of its stay in the institution. Inventory numbers of fixed funds from the balance accounting of inventory facilities newly adopted to accounting objects are not assigned.

Accounting for fixed assets is carried out on a synthetic account 010100000 "Fixed assets" and the following accounts for analytical accounting presented in Table 1.2.

Table 1.2 Analytical accounts for the accounting of fixed assets in budget accounting

Accounts to account for fixed assets are active. The debit of these accounts reflects the receipt of fixed assets. The loan reflects the disposal of fixed assets. The first sign in the account number is the type of financial support. According to the last three characters in the account number, this is the code of the public administration sector, which is selected depending on the type of operation related to the receipt or disposal of the mainstater accounting object:

• - 310 "Increase the cost of fixed assets";
• - 410 "Reducing the cost of fixed assets."

To account for the facilities of fixed assets, costing up to 3000 rubles (except for the Library Fund and Objects of Real Estate), which are in operation, is intended for an off-balance sheet account 21 "Fixed funds worth up to 3000 rubles inclusive in operation." Objects of fixed assets leased are taken into account on the off-balance account 01 "Property obtained in use." On the off-balance account 25 "Property transfers in paid use (rent)" takes into account the objects of fixed assets leased. Accounting for off-balance accounts is carried out on a simple system, that is, without the use of a double recording method (clause 332 instructions No. 157n).

The movement of fixed assets in budgetary institutions is associated with the implementation of economic operations to enter, internal movement and disposal of fixed assets.

According to Vorobyva L.P. In accordance with paragraph 25 of Instructions No. 157n in each state (municipal) institution, regardless of its type, the order of the head of the institution should be created by the Commission for the admission and disposal of assets. In accordance with paragraph 34 of Instructions No. 157n, taking into account the objects of fixed assets, as well as the disposal of fixed assets, are carried out only on the basis of the decision of the permanent commission for the admission and disposal of assets.

According to A.Yu. Shikhova, L.P. Sparrow "Such a Commission has a fairly broad authority in terms of decision-making on the use of assets entering the institution, including fixed assets. According to the instructions No. 157n, members of the Commission should make decisions on fate of the fixed assessment in different points in its use in the activities of the institution "(Table 1.3).

Table 1.3 The actions of the Commission for the admission and disposal of non-financial assets when taking into account the objects of fixed assets

According to clause 7 of the instructions 157n, the basis for reflecting in accounting information on assets and liabilities, as well as operations with them are primary accounting documents, the unified forms of which are approved by the order of the Ministry of Finance of the Russian Federation dated 12.12.2010 No. 173N. According to the receipt of fixed assets is issued by primary accounting documents presented in Table 1.4.

Table 1.4 Applied forms of primary documents for taking into account fixed assets

Analytical accounting of fixed assets is carried out on inventory cards (f. 0504031), opened on the relevant objects (group of objects) of fixed assets, with the exception of the objects of the library fund and objects of movable property worth up to 3,000 rubles inclusive, in the context of materially responsible persons and types of property ( P.54 Instructions 157N).

The inventory card of group accounting of fixed assets (f. 0504032) opens to a group of fixed assets and is intended for accounting for objects of library funds, industrial and economic inventory.

Inventory cards are recorded in inventory cards for fixed assets. Persons responsible for storing fixed assets conduct inventory lists of non-financial assets, with the exception of library funds, jewels and jewelry. In addition, in order to monitor the compliance of credentials on the facilities of fixed assets formed by financially responsible persons, information on the relevant accounts of analytical accounting of non-financial assets is drawn up with an appropriate negotiable statement (f. 0504035).

Analytical accounting of facilities of fixed assets leased, in a quantitative accounting card of material values \u200b\u200b(F.0504041) in the context of landlords and (or) owners (balance holders) of property for each facility of fixed assets and under the inventory (accountable) number assigned Balancer object (owner) specified in the act of receiving and transmission (in more detail).

• - acquisition (manufacture) for the fee;
• - production (construction) of the economic manner;
• - getting free;
• - acquisition in leasing;
• - identification of unrecorded objects of basic in conducting inspections and (or) assets inventories;
• - Getting free and compensated use.

Economic operations, depending on the channels of receipt of fixed assets, are issued by the following accounting records:

1) When acquiring (manufacturing) of fixed assets for fees, as well as with their completion, reconstruction, modernization, re-equipment (Table 1.5).

Table 1.5 A log of accounting records for the acquisition of fixed assets

2) in the manufacture of (constructions) of facilities of fixed assets in a business method (Table 1.6).

Table 1.6 The magazine of accounting records in the manufacture (construction) of facilities of fixed assets

3) with gratuitous receipt of facilities of fixed assets (Table 1.7).

Table 1.7 Journal of accounting records with gratuitous receipt of fixed assets

4) when acquiring fixed assets in leasing (Table 1.8).

Table 1.8 Journal of accounting records for the acquisition of fixed assets in leasing

5) when identifying unrecorded objects of basic as a result of inspections and (or) assets inventories (Table.1.9).

Table 1.9 Journal of accounting records for the reflection of inventory results

6) Upon receipt of at gratuitous (compensated) use (Table 1.10).

Table 1.10 Obtaining fixed assets in gratuitous and compensable use

Economic operations on the internal movement of fixed assets are presented in Table 1.11.

Table 1.11 Journal of accounting records for the internal movement of fixed assets

The initial value of fixed assets may increase as a result of the revaluation of fixed assets. Along with the initial value of the revaluation is also subject to the accrued depreciation.

Economic operations based on the results of revaluation associated with their accounting are presented in Table 1.12.

Table 1.12 The magazine of accounting records on the results of revaluation

Instruction No. 157n found that accounting of operations to enter facilities of fixed assets is carried out:

• - in the journal of operations for the disposal and movement of non-financial assets (form 0504071) in terms of operations to take into account the objects of fixed assets for the generated initial cost or operations to increase the initial (balance) value of the facilities of fixed assets in the amount of actual costs for their completion, reconstruction, modernization , re-equipment;
• - In the journal for other operations (form 0504071) - on other operations of the receipt of fixed assets.

According to Shikhova A.Yu., Znamensky B.I. The order of disposal, both facilities of fixed assets and other non-financial assets, should be carefully developed and approved as part of the institution's accounting policy or other local regulatory act.

Miseikovsky E.A., Maslova TS , allocate the following main directions for the write-off of fixed assets from the balance due to:

• - wear and loss of consumer qualities;
• - implementation;
• - transmit object to another institution;
• - Theft or shortage.

According to "the write-off of federal property is understood as a set of actions related to the recognition of property unsuitable for further use on the purpose and (or) order due to the full or partial loss of consumer properties, including physical or moral wear, or retired from ownership, use and orders Due to death or destruction, as well as with the inability to establish its location. "

The disposal of fixed assets is issued by primary documents presented in Table 1.13.

Table 1.13 Applied forms of primary documents when disposing of fixed assets

According to paragraph 10, the provisions on the write-off requires coordination with the relevant federal executive authority in relation to:

• - federal real estate (including objects of unfinished construction);
• - especially valuable movable property enshrined at the Federal State Institution by the owner;
• - Property acquired by the Federal State Institution at the expense of the funds allocated by its founder for the acquisition

at the expense of funds allocated by his founder for the acquisition of federal property.

The procedure for coordinating the decision to write off the property at the federal level was regulated by the joint order of the Ministry of Economic Development and the Ministry of Finance of Russia from 10.03.2011 No. 96 / 30N.

In accounting budget institutions, depending on the reasons for the disposal of fixed assets, the records will be as follows (Table 1.14).

Table 1.14 Log of accounting records for the disposal of fixed assets

Accounting for the disposal and movement of fixed assets is conducted in the journal of operations on the disposal and movement of non-financial assets.

A synthetic account 010400000 "Depreciation" is intended to account for accrued depreciation, to which analytical accounts are opened (Table 1.15).

Table 1.15 Analytical account account accounts for fixed assets in budget accounting

In accordance with paragraph 92 Instructions No. 157n on fixed assets The depreciation is accrued in the manner presented in Table 1.16.

Table 1.16 Procedure Accrual Depreciation on fixed assets

According to paragraph 85 of the 157n, the calculation of the annual depreciation amount is made by the establishment, based on its book value and the rate of depreciation, calculated on the basis of its useful use. During the reporting year, depreciation is charged by a linear way in the amount of 1/12 of the annual amount.

Fixed funds cost from 3,000 to 40,000 rubles, which government agencies have already included in the composition of amortized property until January 1, 2011, must be amortized during their useful use in their first way.

The accrual of depreciation on facilities of fixed assets begins from the first day of the month following the month of adoption of this facility to accounting and stops from the first day of the month following the month of full repayment of the value of the object or write off this object from accounting.

The useful life of the facilities of fixed assets in order to take into account the mainstream and depreciation is determined by:

• - by the largest period established for depreciation groups from 1 to 9 according to the decree of the Government of the Russian Federation of 01.01.2002 No. 1 "On the classification of fixed assets included in the depreciation groups";
• - Based on the uniform regulations of depreciation on the full restoration of fixed assets of the USSR national economy, approved by Resolution of the Council of Ministers of the USSR of October 22, 1990 N 1072;\u003e SP of the USSR, 1990, N 30, Art. 140. For the tenth group;
• - Recommendations contained in the manufacturer's documents included in the package of property object, in the absence of rules in the legislation of the Russian Federation, establishing the useful use of property in order to accrual depreciation;
• - In cases of lack of information in the legislation of the Russian Federation and in the documents of the manufacturer, on the basis of the decision of the Commission to enter and the disposal of assets.

Accounting records for the accrual and debiting accrued depreciation are reflected in Table 1.17.

Table 1.17 An accounting posting magazine for accrualing and debiting depreciation

According to paragraph 90 of instructions 157n, analytical accounting for the accrued depreciation of fixed assets is carried out in a revolving statement on non-financial assets. According to paragraph 91 of instructions 157n, the depreciation of fixed assets are recorded in the journal of operations on the disposal and movement of non-financial assets. At the end of the month, the final amounts on the debit and credit accounts for taking into account fixed assets and depreciation with incoming and outgoing residues are recorded in the main book. The annual amount of accrued depreciation is reflected in the inventory card.

Among the main innovations of accounting on fixed assets of budgetary organizations in 2011, the following should be noted:

• - Recommendations have been developed on the procedure for determining the market price of non-financial assets obtained under donation agreements;
• - the attention is focused on the fact that only those operations for modernization or reconstruction, which led to an improvement in the initially adopted indicators of the functioning of fixed assets, increase their balance sheet value;
• - the possibility of applying different uses for useful uses for individual parts of the composite main means, as well as the write-off of fixed assets due to moral wear;
• - increased the limit of the value of the main means for accrual 100% depreciation to 40,000 rubles;
• - new analytical accounting accounts have been introduced in the partitions sections, as well as new off-balance accounts.

As you know, from January 1, 2018, the first five federal accounting standards for public sector organizations come into force:

• Standard "Conceptual Basics of Accounting and Reporting of Public Sector Organizations", approved by the Order of the Ministry of Finance of Russia of December 31, 2016 N 256n;
• Standard "Representation of accounting (financial) reporting", approved by the Order of the Ministry of Finance of Russia of 31.12.2016 N 260n;
• Standard "Fundamentals", approved by the Order of the Ministry of Finance of Russia of December 31, 2016 N 257n;
• Standard "Rent", approved by the Order of the Ministry of Finance of Russia of December 31, 2016 N 258n;
• Standard "Asset Impairment", approved by the Order of the Ministry of Finance of Russia of December 31, 2016 N 259n

What correspondents need to be reflected in the intercourse period?

All correspondence on recognition of objects in the composition of fixed assets - real estate, as well as on the transfer of fixed assets to new accounting accounts is carried out during the intercountal period.

Accounting records are reflected using the account 0 401 30,000 "Financial Result of the past reporting periods" on the basis of accounting certificate (f. 0504833).

Consider these situations on the examples.

Example 1.

On the account 0 101 12 000 in the cost of 100,000 rubles. The budget institution has incurred inseparable improvements to the rented property of real estate, accrued depreciation on inseparable improvements - 40,000 rubles. From 01/01/2018, the rented property of real estate as an object of financial lease is recognized as the main means. His accounting will be organized on account 0 101 12 000. The cadastral value of the object - 2,000,000 rubles. The following accounting records should be reflected during the interparrement period on the recognition of a new facility of fixed assets:

• Debit 0 104 12 000 Credit 0 101 12 000 Amount 40 000,00 RUB - Write-offs accumulated on the date of revision of the value of real estate depreciation (in reducing the value of the object.
• Debit 0 101 12 000 Credit 0 401 30 000 Amount 1 940,000.00 rubles - an increase in the value of the property to the current cadastral value.

Example 2.

Real estate objects taken by January 1, 2018 to accounts 0 101 13,000 "Constructions - real estate of the institution", it is necessary to record on accounts 0 101 12,000 "non-residential premises (buildings and structures) - real estate of institution." Such a transfer is carried out during the inter-accounting period by accounting records:

• Debit 0 401 30 000 Credit 0 101 13 000
• Debit 0 101 12 000 Credit 0 401 30 000

Reflects the transfer of the book value of the structure from account 101 13 to account 101 12

• Debit 0 104 13 000 Credit 0 401 30 000
• Debit 0 401 30 000 Credit 0 104 12 000

Reflective translation of depreciation accumulated over the object

Answer your questions

\u003e Question: If the state institution takes rent a premises from a private person, but does not carry any expenses related to the content of this premises, is it necessary to apply a new SGS "Rent" in this case?

Answer:Yes, because The lease agreement has been concluded means to apply the new SGS "Rent" need.

\u003e Question: I am interested in the translation of fixed assets for new standards, with what accounts to which?

Answer: Transfer of fixed assets in the budget (accounting) accounting for the first application of the "fixed assets" (as of January 1, 2018) to a different group of fixed assets or a different category of accounting facilities, as well as reflection on the balance sheet accounts of newly recognized during the first The use of objects (assets) is carried out during the intercourse period using the account 0 401 30,000 "Financial Result of the past reporting periods" on the basis of accounting certificate (f. 0504833) formed on the basis of data inventory of fixed assets conducted by the accounting entity in the manner prescribed They are within accounting policies. Thus, the structures taken into account in the accounts 101.x3 as of January 1, 2018 must be transferred to accounts 101.x2, and the library fund from accounts 101.x7 to accounts 101.x8. For accounting for a group of facilities of fixed assets "Perennial plantings" from January 1, 2018, the score of 0 101 07,000 "Biological resources" is intended, and for the group of objects "Investment Real Estate" is intended for account 0 101 13,000 "Investment Real Estate".

The article is prepared

Budgetary institutions are administered by the main means. The proper organization of the accounting of fixed assets plays an important role in ensuring their effective use.

The tasks of the accounting of fixed assets are the correct documentary and timely reflection in the accounting registers of the movement (proceeds, movement and disposal) of fixed assets.

In accordance with paragraph 32 of the instructions No. 107n to fixed assets include material and real values, the service life exceeds 12 months, the cost at the date of purchase per unit over 50 minimum wages established by applicable law. The main funds are taken into account: buildings, structures, transfer devices, workers and power machines and equipment, measuring and regulating devices and devices, computing equipment and office equipment, vehicles, tools, manufacturing and economic equipment, working and productive livestock, perennial plantings, Outdoor roads and other fixed assets.

Main fundamentals also include capital investments in land improvement (landlocative, drying, irrigation and other works), rented buildings, structures, equipment and other objects related to fixed assets. Capital investments in long-term plantings and improving land are included in fixed assets annually in the amount of expenses related to the exploited areas, regardless of the end of the entire complex of work. Completed capital investments in rented buildings, structures, equipment and other objects relating to fixed assets are credited to the tenant to their own fixed assets in the amount of actual expenses, unless otherwise provided by the lease agreement.

Do not relate to fixed assets and are accounted for as part of low-value items:

• 1) objects with a useful life of less than 12 months regardless of their value;
• 2) items worth at the date of purchase of no more than 50 minimum wages established by the current legislation per unit (based on their value) regardless of their useful life, with the exception of agricultural machines and guns, construction mechanized tools, weapons, and working and productive livestock, which relate to fixed assets regardless of their value;
• 3) the following items regardless of their cost and useful life:
  • * Flash guns (trawls, non-senses, networks, measure and others);
  • * Special instruments and instruments of the target for the serial and mass production of certain products or the manufacture of an individual order; Replaceable equipment (repeatedly used fixtures to fixed assets and specific devices - molding and accessories to them, rolling rolls, air trucks, shuttles, catalysts, sorbents, etc.);
  • * Special clothing, shoes, bedding;
  • * uniform clothing for employees of the institution;
  • * Temporary (nonetitular) structures, devices and devices taken into account in the composition of overhead;
  • * Items for renting under the rental agreement;
  • * Young and animals on fattening, bird, rabbits, furny beasts, family bees, as well as service dogs, experimental animals;
  • * Perennial plantations grown in nurseries as a landing material;
• 4) Petrol saws, suchkores, an alloy cable, seasonal roads, mustache and temporary branches of forest roads, temporary buildings in the forest for useful use for up to 24 months (mobile heating houses, boothpoints, pilot workshops, petrol stations, etc.).

Thus, the criterion for the separation of fixed assets and low-value items is a one-time useful life and cost per unit (50 minimum wages).

The balance sheet of the budget institution reflects the fixed assets acquired at the expense of the budget of the relevant level, as well as the income received from entrepreneurial and other affairs.

In accordance with Art. 296 of the Civil Code of the Russian Federation, the property is enshrined at the budget institution on the right of operational management. The institution is not entitled to alienate or otherwise dispose of property enshrined behind it or acquired at the expense of the funds allocated to him on the estimate. In accordance with Art. 43 of the BC of the Russian Federation, as well as paragraph 47 instructions No. 107n amounts received by institutions from the sale of buildings, structures, transfer devices located in their operational management, as well as materials obtained from the disassembly of fixed assets are fully listed in the relevant budget income. Revenues from the sale of movable property remain at the disposal of the budget institution.

If the institution is granted the right to carry out income, then these income and the property acquired by them according to Art. 298 of the Civil Code of the Russian Federation come to an independent disposal of the institution and are taken into account on an independent balance sheet. Instruction No. 107N provides for separate accounting of operations on budget funds and funds from extrabudgetary sources. The property received by the budget institution from various sources is taken into account on the subaccounts of account 01 "Fixed assets" with the assignment of distinctive features in the form of a room: when it is given by property from the owner or acquiring property at the expense of budget funds - 1, when buying property due to Funds from entrepreneurial activity - 2, upon receipt of property for its use due to target and gratuitous receipts - 3.

All fixed assets are on the responsible storage of officials appointed by the order of the head of the institution. With such persons, agreements on full material liability for the safety of fixed assets on their responsible storage should be concluded. Materially responsible persons lead inventory lists of fixed assets in the form of OS-13, follow their safety and consideration of all changes. When changing the materially responsible person, an inventory of fixed assets with the preparation of acceptance act, which is approved by the head of the institution.

"Accounting in budget and non-commercial organizations", 2012, N 4

From 01/01/2011 federal law of 08.05.2010 N 83-FZ "On Amendments to Selected Legislative Acts of the Russian Federation, in connection with the improvement of the legal status of state (municipal) institutions" (hereinafter - the law N 83-FZ), According to which the legal status of budgetary institutions has changed. According to the norms of this document, the state (municipal) institution may be government, budgetary or autonomous.

Regulatory documents adopted in pursuance of a law N 83-FZ significantly change the system of financial support and accounting of these institutions. After the entry into force of the Order of the Ministry of Finance of Russia of 01.12.2010 N 157n "On approval of a single accounting accounting plan for state authorities (state bodies), local governments, government officials of state extrabudgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its use "(hereinafter referred to as the instruction N 157N) appeared new accounting procedures related to the reflection in accounting for fixed assets. Consider the issues of accounting for fixed assets in state institutions.

Organization of accounting of facilities of fixed assets in a state institution. State institution - state (municipal) institution providing state (municipal) services, work and (or) fulfillment of state (municipal) functions in order to ensure the implementation of the authorities provided for by the legislation of the Russian Federation (state bodies) or local governments, financial Ensuring the activities of which is carried out at the expense of the relevant budget on the basis of budgetary estimates.

Articles 120, 296, 298 of the Civil Code of the Russian Federation define the main norms of civil legislation on the legal status of a state institution.

State (municipal) property belongs to an institution on the right of operational management. The state institution is not entitled to alienate either another way to dispose of property without the consent of the owner of the property.

According to Art. 161 of the Budget Code of the Russian Federation, the state institution is under the jurisdiction of the state authority (state body), the management body of the State Extrabudgetary Fund, the local government body that exercises the budgetary powers of the main manager (manager) of budgetary funds. At the same time, the financial support of all activities of the state institution is carried out at the expense of the relevant budget of the budget system of the Russian Federation on the basis of the budget estimate.

The main regulatory act governing the performance of accounting, regardless of the type of institution, is the instruction N 157n.

In accordance with paragraph 34 of the instructions N 157n, taking into account the objects of fixed assets is carried out, as a rule, on the basis of the decision of the permanent commission for the admission and disposal of assets, which is made in the act on the reception-transmission of the facility of fixed assets (except for buildings, structures) (f. 0306001) or act on the reception of the building (facilities) (f. 0306030), as well as an act of acceptance of repaired, reconstructed, upgraded fixed assets (f. 0306002).

In the absence of a decision of the Commission and the relevant act, issued in accordance with the requirements, the operations to enter fixed assets cannot be reflected in the accounting records of the institution. The list of unified forms of primary accounting documents and instructions on their completion were approved by the Order of the Ministry of Finance of Russia of December 15, 2010 N 173N "On approval of the forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government off-budget authorities Funds, State Academies of Sciences, State (Municipal) institutions, and guidelines for their application "(hereinafter referred to as the instruction N 173N).

According to paragraph 25 of the instructions N 157n in each state (municipal) institution, regardless of its type, a commission for the admission and disposal of assets should be created. Such a commission is created by order of the head of the institution and should consist of competent employees of the institution with relevant knowledge and skills.

The Commission is endowed with broad powers. According to the instructions N 157n, members of the Commission should make decisions regarding the fixed assets at different times of using it in the activities of the institution. The actions of the Commission for the admission and disposal of non-financial assets when taking into account the objects of fixed assets are presented in Table. one.

Table 1

Actions of the Commission for the admission and disposal of non-financial assets when taking into account the objects of fixed assets

One of the main points of the correct setting of fixed assets is the grouping of property balances on 01.01.2011. Casual institutions can not be Particularly valuable movable property. All fixed assets of state institutions are divided into immovable, other movable property and leasing items.

According to paragraph 1 of the emails of the Ministry of Finance of Russia of April 25, 2011 No. 02-06-07 / 1546 "Methodical recommendations on the procedure for reflecting in the accounting records of incoming balances on assets, obligations and financial results when deciding on the transformation of the state (municipal) institution by changing it Type "In the 18th discharge of the account number for government agencies, the following notation is provided:

• outgoing account balances containing in the 18th discharge of the account number of the activity code 1 - budget activities are transferred to accounts containing in the 18th discharge of the account number of the Financial Supply (Activity) 1 - Activities carried out at the expense of the relevant budget fiscal system of the Russian Federation (budgetary activities);
• outgoing accounts on accounts containing in the 18th discharge of the account number of the activity code 3 - activities with means at a temporary order are transferred to accounts containing in the 18th discharge of the account number of the type of finishes (activities) 3 - funds in temporary disposal;
• a statementary institution, which in the transition period carries out income, without enrollment of income from paid services and other revenues of activities in the income of the relevant budget of the budget system of the Russian Federation: Outgoing balances on accounts containing in the 18th discharge of the account number of the activity code 2 - revenue Activities are transferred to accounts containing in the 18th discharge of the account number code of the form of financial security (activities) 2 - revenue activities (own income institution);
• a statementary institution, which in the transition period carries out income from enrollment of income from paid services and other income-generating activities in the income of the relevant budget of the budget system of the Russian Federation: outgoing balances on accounts containing in the 18th discharge of the account number 2 - revenue Activities are transferred to accounts containing in the 18th discharge of the account number of the type of type of financial security (activities) 1 - activities carried out at the expense of the relevant budget of the budget system of the Russian Federation (budgetary activities).

Evaluation and reassessment of fixed assets. Main funds include material objects of property used in the course of the institution's activities in the performance of works or services or for the management needs of the institution in operation, reserves, for rent, obtained in leasing (sublishing), regardless of the cost of objects with Useful use for more than 12 months.

The balance sheet value of fixed assets is formed in accordance with the requirements of clause 27 of the N 157N instruction.

The initial value of the facilities of fixed assets is recognized as the amount of actual investments in the acquisition, construction and manufacture of fixed assets, taking into account the amount of value added taxfilled with suppliers and contractors (except for their acquisition, facilities and manufacturing under activities taxable value added tax (VAT), unless otherwise provided by the tax legislation of the Russian Federation).

The procedure for the formation of the initial cost of fixed assets is presented in Table. 2.

table 2

The procedure for the formation of the initial value of fixed assets

The change in the initial value of fixed assets is made only in cases of completion, retrofitting, reconstruction, modernization, partial liquidation (descriptation), as well as reassessment of fixed assets.

According to paragraph 2 of Art. 257 of the Tax Code of the Russian Federation to modernization includes works caused by a change in the technological or official purpose of equipment, buildings, structures or other objects of amortized fixed assets, increased loads and (or) other new qualities.

Institutions are reassessing the cost of fixed assets as of the beginning of this year by recalculating their book value and the accrued depreciation amount. Terms and procedures for revaluation are established by the Government of the Russian Federation.

Taking into account the objects of fixed assets. Casual institutions have all expenses planned for the current financial year are reflected in the budget estimate (unlike budget and autonomous institutions, whose activities are carried out in accordance with the plan of financial and economic activities).

The acquisition of a fixed assessment occurs in several stages. At the same time, all operations related to the acquisition of a fixed assessment can be divided into five groups:

• authorization of expenses;
• calculations with suppliers and contractors;
• determination of the belonging of a specific object of the main means to the corresponding group according to a single account plan;
• formation of the initial value of the main fund;
• staging on balance accounting.

In the accounting of state institutions sunctional operations Reflected in accordance with the provisions of section. 5 "Calculation of expenses" Instructions for the application of a budget accounting account plan approved by the Order of the Ministry of Finance of Russia of 06.12.2010 N 162n (hereinafter referred to as the instruction N 162N), as follows:

- Limits of budget commitments for the current financial year are obtained:

D-T KRB 1 50115 310 "Received limits of budget commitments of the current financial year to acquire fixed assets"

K-T KRB 1 50113 310 "Limits of budgetary obligations of the current financial year of budgetary benefits on the acquisition of fixed assets";

Admitted by the establishment of budgetary obligations of the current fiscal year under concluded agreements with suppliers:

D-T KRB 1 50113 310 "Limits of budget commitments of the current financial year of budgetary benefits to acquire fixed assets"

K-T KRB 1,50211 310 "Declared obligations of the current fiscal year to acquire fixed assets";

Admitted financial obligations of the current fiscal year adopted by the establishment of the terms of the contracts with the providers:

D-T KRB 1 50211 310 "The commitments of the current financial year on the acquisition of fixed assets"

K-T KRB 1,50212 310 "The accepted monetary obligations of the current fiscal year to acquire fixed assets."

For reflection settlements with suppliers On the acquisition of fixed assets, the following synthetic accounts of the accounting object are used: 20631 "Calculations on the advances in the acquisition of fixed assets", 20831 "Calculations with accountable persons to acquire fixed assets", 30231 "Calculations for the acquisition of fixed assets".

The incoming fixed assets come on the basis of the supplier documents and the corresponding primary accounting document.

At the same time, state institutions in the implementation of records in the 24-6th discharges of accounts indicate the Kward 310 "Increase the value of fixed assets" both by the debit and the credit account.

The following operations with received fixed assets depend on which group of fixed assets to solve the commission for the admission and disposal of non-financial assets was previously attributed to this object.

According to paragraph 130 of the N 157n instructions for accounting for operations related to admission, new construction, retrofitting, etc. Objects of fixed assets, in a single account plan, an account 10601 "Investments in fixed assets" is provided. Accounting for investments in facilities of fixed assets in a state institution passed in groups According to clause 37 instructions N 157N:

10 "real estate institution";

30 "other movable property of the institution";

40 "Property - leasing items."

Instructions N N 157N and 162N are not provided for primary documents and accounting registers, which would be recorded by the decision by the Commission and the corresponding actions of an accountant in accounting. Institutions will have to independently develop paperwork, schedule of documents and relevant forms of accounting documents and accounting registers.

In the balance value The main funds include costs directly related to the acquisition of this facility of the fixed assets (clause 47 of the N 157N instruction), it can also be changed taking into account the completion, recruitment, reconstruction, modernization, partial liquidation (deletion) and reassessing fixed assets.

After the initial cost is formed, the facility of the main put on balance sheet account. Taking into account the objects of fixed assets is carried out on the basis of the decision of the Commission for the admission and disposal of assets decorated with the shapes of 0306001, 0306030 and 0306002.

In accounting records for the adoption of fixed assets for balance sheet accounting on the formed initial (balance) cost are reflected in the debit of the following accounts:

0 10110 000 "Fixed assets - real estate institutions";

0 10130 000 "Fixed assets - other movable property of the institution";

0 10140 000 "Fixed assets - leasing items."

At the same time, the accounts of these groups correspond to the loan with the relevant analytical accounts of the account 10601 "Investments in fixed assets".

Adoption for budgetary accounting of newly built buildings, structures, as well as reconstructed and completed buildings, structures are reflected in accordance with the instructions N 162n:

Dt sch. 0 10110 310 "Fixed Tools" (0 10111 310, 0 10112 310, 0 10113 310)

Kt sch. 0 10611 310 "Increasing investment in real estate institutions - fixed assets."

The main methods of the receipt of fixed assets are:

• acquisition of individual objects for the fee with suppliers;
• intrasystem transmission;
• taking into account objects completed by capital construction;
• taking into account objects identified by the results of inventory.

Example 1.. Buying equipment at the expense of budgetary funds. The budget institution at the expense of budgetary funds has acquired equipment worth 118,000 rubles. (including VAT - 18,000 rubles). Delivery of the main means carried out a transport organization, shipping cost - 5900 rubles. (including VAT - 900 rubles.). The main remedy was commissioned. In budget accounting, these operations will be reflected in the following wiring (Table 3).

Table 3.

Reflection in accounting for equipment purchase at the expense of budgetary funds

Depreciation and determination of useful use. The reflection of the data characterizing the degree of wornity of the fixed assets of the institution is provided on account 0 10,400,000 "depreciation".

The accrued (adopted) depreciation amount is taken into account in the account containing (on the facilities of the fundamental facilities of the institution on the right of operational management) the corresponding analytical code of the synthetic account group (10, 30, 40) and the corresponding analytical code of the synthetic account of the account object :

• 1 "Depreciation of residential premises";
• 2 "Depreciation of non-residential premises";
• 3 "depreciation of structures";
• 4 "depreciation of machines and equipment";
• 5 "Depreciation of vehicles";
• 6 "Depreciation of production and economic inventory";
• 7 "Depreciation of the Library Fund";
• 8 "Depreciation of other fixed assets."

Under the facilities of fixed assets, depreciation is accrued in the following order:

• on the object of real estate when making it to account on the fact of state registration of rights to real estate facilities provided for by the legislation of the Russian Federation:
• worth up to 40,000 rubles. inclusive depreciation is accrued in the amount of 100% of the book value of the object when taking into account;
• worth over 40,000 rubles. Depreciation is accrued in accordance with the calculated states calculated in the prescribed manner;
• on objects of movable property:
• the objects of the library foundation cost up to 40,000 rubles. inclusive depreciation is accrued in the amount of 100% book value when issuing an object into operation;
• objects of fixed assets worth over 40,000 rubles. Depreciation is accrued in accordance with the calculated states calculated in the prescribed manner;
• on facilities of fixed assets worth up to 3000 rubles. inclusive, with the exception of the objects of the library fund, intangible assets, the depreciation is not accrued;
• on other objects of fixed assets cost from 3000 to 40,000 rubles. Including depreciation is accrued in the amount of 100% book value when issuing an object into operation.

Calculation of the annual depreciation of fixed assets of the institution is produced linear way Based on the book value of the main means of depreciation, calculated on the basis of the useful use of these objects.

Useful use of fixed assets In order to accrue depreciation, it is determined on the basis of the information contained in the legislation of the Russian Federation, which establishes the deadlines for the useful use of property in order to accrual depreciation (Decree of the Government of the Russian Federation of 01.01.2002 N 1 "On the classification of fixed assets included in depreciation groups" (hereinafter - Classification)) .

The classification provides 10 groups of fixed assets in which facilities on the codes of the all-Russian classifier of fixed assets (OKOF) are made depending on their durability.

Calculation of the depreciation amount of fixed assets included in the first nine depreciation groups of classification is carried out in accordance with the maximum deadlines Useful use of property established for these groups.

For fixed assets included in the tenth depreciation group of classification, the calculation of the amount of depreciation is carried out on the basis of the unified reasons for depreciation on the complete restoration of the fundamental funds of the USSR national economy, approved by the Resolution of the USSR Council of Ministers from 10/22/1990 N 1072.

It should be noted that the new rules for depreciation are applied to objects adopted for accounting in 2011 Recalculation of depreciation by objects adopted before 01.01.2011 is not produced.

In cases of lack of information in the legislation of the Russian Federation and in the manufacturer's documents, the timing of useful use of property in order to accrue depreciation are determined on the basis of the decision of the Commission for the admission and disposal of assets, taking into account the characteristics. The Commission also determines the usefulness deadlines in cases of changes in the initially adopted regulatory indicators of the functioning of the facility of fixed assets, including with the completion, re-equipment, reconstruction, modernization.

At the time of making a fixed assessment to the balance sheet account, it is necessary to determine and specify the term of its useful use in the act.

Analytical accounting of fixed assets and registers of fixed assets. The unit of budget accounting of fixed assets is inventory object. Each inventory of real estate and movable property is assigned inventory numberexcept facilities worth up to 3000 rubles. inclusive.

The leased fixed assets are taken into account by tenants on the off-balance account 01 "Property obtained in use" under the inventory numbers assigned to them by the landlord, except for the financial lease (if the facility of fixed assets is on the balance sheet of the lessee).

The grouping of fixed assets is carried out by groups of property (immovable property of the institution, other movable property of the institution, property - leased objects) and types of property corresponding to the classification subsections established by the OKOF.

Funding facilities are taken into account on the account containing the corresponding analytical code of the synthetic account group (10, 30, 40). Inside each group, the facilities of fixed assets are also divided according to the corresponding species, the classification subsections according to the eye. In a single account plan, each type of property corresponds to the analytical code:

1 "Residential premises";

2 "non-residential premises";

3 "facilities";

4 "Machines and equipment";

5 "Vehicles";

6 "Production and Economic Inventory";

7 "Library Fund";

8 "Other fixed assets".

Analytical accounting of fixed assets is carried out on inventory cards opened on the appropriate objects (group of objects) of fixed assets, with the exception of the objects of the library fund and movable property facilities worth up to 3000 rubles. inclusive, in the context of financially responsible persons and types of property.

The inventory card accounting card opens to each object of fixed assets. The inventory card of group accounting of fixed assets opens to a group of facilities of fixed assets and is intended for accounting for objects of library funds, industrial and economic equipment. For library funds, one inventory card opens. Accounting in it is carried out only in monetary terms of the total amount.

Special attention should be paid to filling in the inventory card accounting of fixed assets (f. 0504031). On the back of the inventory card in graphs from 7 to 11 in the field "The content of precious materials (metals, stones, etc.)" It is necessary to produce the following entry: "due to the lack of information about the content of precious metals in the details and nodes in the technical documentation The objects of the object can be determined after the write-off and disposal of this object "(clause 6.3 of the Order of the Ministry of Finance of Russia dated August 29, 2001 N 68n" On approval of the Instructions on the procedure for accounting and storing precious metals, precious stones, products from them and reporting in their production , use and circulation ").

The inventory number assigned to the facility of fixed assets is preserved for it for the entire period of its stay in the institution.

It is advisable to provide in the inventory number, which will be assigned to the facilities of fixed assets in 2011, the discharge characterizing the belonging of this object to the corresponding group:

• real estate;
• other movable property;
• leasing objects.

Inventory numbers of fixed funds from the balance accounting of inventory facilities newly adopted to accounting objects are not assigned.

Documentary accounting of fixed assets is carried out in the forms specified in Table. four.

Table 4.

Documentary accounting of fixed assets

In accordance with paragraph 55 of the instructions N 157N, the accounting of operations on the disposal and movement of fixed assets is conducted in the journal of operations on the disposal and movement of non-financial assets.

In this case, the instruction N 157n found that accounting of operations for the entry of fixed assets is carried out:

• in the journal of operations on the disposal and movement of non-financial assets in terms of operations to take into account the objects of fixed assets for the generated initial cost or operations to increase the initial (balance) value of the facilities of fixed assets in the amount of actual costs for their completion, reconstruction, modernization, re-equipment;
• in the journal, on other operations, on other operations of the receipt of fixed assets.

To organize reliable accounting, it is advisable to organize logbooks for the disposal and movement of non-financial assets for each group of fixed assets:

• real estate;
• other movable property;
• leasing objects.

Records in operation logs should be made on the basis of relevant primary documents: acts, invoices, etc., and operations for the internal movement of fixed assets are reflected on the basis of the invoice for the internal movement of fixed assets (f. 0306032).

At the same time, in paragraph 26 of the instructions N 157N noted that taking into account the object of fixed assets, which is the subject of leasing, in case, under the conditions of the lease agreement, the specified object is supplied by its seller directly to the lessee, bypassing the lessor, is carried out on the basis of the primary document of the lessee By the date of receipt of the property with the lessee.

Disposal of fixed assets. The disposal of fixed assets is due to the following reasons:

• write-off due to unsuitability of further exploitation due to physical wear, moral obsolescence;
• gratuitous transmission, intrasystem transmission;
• shortage, theft;
• implementation of objects.

The procedure for the write-off of movable and immovable property, which is in federal property and enshrined on the right of operational management for budgetary institutions, is established in the Decree of the Government of the Russian Federation of 14.10.2010 N 834 "On the peculiarities of the write-off of federal property".

The procedure for submitting by federal state unitary enterprises, federal state-owned enterprises and federal state institutions of documents to coordinate the decision on the write-off of federal property, enshrined for them on the right of economic management or operational management, utensils. Order of the Ministry of Economic Development of Russia N 96 and the Ministry of Finance of Russia N 30N dated 10.03.2011.

Examples will consider the reflection in accounting operations to write off the equipment established by the excess of fixed assets according to the results of inventory and within the framework of the internal transmission.

Example 2.. The budgetary institution has liquidated (written off) equipment with the initial cost of 70,000 rubles. and accrued depreciation of 65,000 rubles. When liquidation, spare parts for a market value of 1000 rubles are reconciled. (Table 5).

Table 5.

Reflection in accounting for write-off operations

Example 3.. As a result of the inventory, equipment was found not accounted for on the balance sheet of the enterprise, the market value of 45,000 rubles. (Table 6).

Table 6.

Reflection in accounting operations to gain surplus equipment established by the results of inventory

Example 4.. A state institution in the order of the internal administration transferred the car to another official institution (the main manager is general). The initial cost of the car is 780,000 rubles, the amount of accrued depreciation is 300,000 rubles. In budget accounting of the transmitting side, this operation will be reflected in the following wiring (Table 7).

Table 7.

Reflection in taking into account the transmitting side of operations to write off equipment for internal administration

In budget accounting of the host, this operation will be reflected in the following wiring (Table 8).

Table 8.

Reflection in taking into account the host of operations on the write-off equipment for internal administration

In accordance with paragraph 29 of the instructions N 157n, a gratuitous transfer of fixed assets within the framework of an internal transmission is made at their book value with simultaneous transmission of the amount of previously accrued depreciation. In accordance with the instructions N 162n, the value information and accrued to the object of the object indicates the notification (f. 0504805). Paragraph 110 of the instructions N 162n it is determined that on the closure of the fiscal year, the amount of calculations completed in the financial year for gratuitous transmission (admission) of non-financial, financial assets (obligations) are reflected with the correspondence on the debit (credit) of the account 0 40130,000 "Financial Result of the past reporting periods" .

Guided by new regulatory documents taken into account the law N 83-FZ, it should be noted that to organize the analytical accounting of fixed assets in the institution, it is necessary to develop a work plan for accounts, a schedule and rules of document management, the structure of the inventory number. In addition, the procedure adopted in the institution the procedure for organizing and maintaining fixed assets should be enshrined in the accounting policy of the institution.

Bibliography

1. Budget Code of the Russian Federation: Federal Law of 07/31/1998 N 145-FZ.
2. Annual wear standards for the main funds of institutions and organizations in the State Budget of the USSR, approved by the USSR state budget, the USSR Ministry of Finance, the USSR State Building and CSS 28.06.1974 in accordance with the Resolution of the USSR Council of Ministers of 11.11.1973 N 824.
3. Civil Code of the Russian Federation (part of the first): Federal Law of 30.11.1994 N 51-FZ.
4. Civil Code of the Russian Federation (part of the fourth): Federal Law of December 18, 2006 N 230-FZ.
5. Methodical recommendations on the procedure for reflection in the accounting records of incoming balances on assets, obligations and financial results when deciding on the transformation of the state (municipal) institution by changing its type: a letter of the Ministry of Finance of Russia dated April 25, 2011 No. 02-06-07 / 1546.
6. Tax Code of the Russian Federation (part of the first): Federal Law of 07/31/1998 N 146-FZ.
7. On the classification of fixed assets included in depreciation groups: Decree of the Government of the Russian Federation of 01.01.2002 No. 1.
8. About non-commercial organizations: Federal Law of 12.01.1996 N 7-FZ.
9. About the federal budget for 2010 and on the planning period 2011 and 2012: Federal Law of 02.12.2009 N 308-FZ.
10. On the peculiarities of the write-off of federal property: Resolution of the Government of the Russian Federation of 14.10.2010 N 834.
11. On approval of a single accounting accounts plan for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions and instructions for its application: Order of the Ministry of Finance of Russia dated December 1, 2010 N 157N .
12. On approval of the Instructions on the procedure for accounting and storing precious metals, precious stones, products from them and reporting in their production, use and treatment: the order of the Ministry of Finance of Russia of August 29, 2001 N 68n.
13. On approval of the plan of budget accounting and instructions for its application: Order of the Ministry of Finance of Russia from 06.12.2010 N 162n.
14. On approval of the procedure for submission by federal state unitary enterprises, federal state enterprises and federal state institutions of documents for coordinating the decision to write off the federal property assigned to them on the right of economic management or operational management: Order of the Ministry of Economic Development of Russia N 96 and the Ministry of Finance of Russia N 30N from 10.03.2011 .
15. On approval of the forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their application: Order of the Ministry of Finance of Russia from 12/15/2010 N 173n.
16. The all-Russian classifier of fixed assets OK 013-94, approved by the Resolution of the State Standard of Russia of December 26, 1994 N 359.

V.I. Suprokna

department of Accounting and Audit

All-Russian state

tax Academy