Question: When forming in "1C: BSU 8" report on financial performance (f. 0503121) in the line 321, 322 did not include revisions in account of 106 00 "Investments in non-financial assets". When checking budget reporting Institutions for 2016 The Financial and Control Commission reflected this fact in the act as notice. Should turnover on account 106 00 fall into the lines 321, 322 of the report (f. 0503121)?
Answer from 03. 07 .2017
The procedure for compiling budget reporting is governed by instructions, approved. Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (hereinafter - Instruction No. 191n). According to paragraph 96 of Instructions No. 191n in the report (f. 0503121) reflect:
- on line 321 - sum according to the increase in the corresponding accounts analytical accounting accounts 0 101 00 000 "Fixed assets", 0 106 11 310, 0 106 31 310, 0 106 41 310, 0 107 11 310, 0 107 31 310, 0 107 41 310, 0 108 51 310, 0 108 52 310, 0 108 53 310;
- on line 322 - the amount according to the reduction data of the corresponding accounts of analytical accounting 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 turns on the relevant accounts of analytical accounting account 0 104 00 000 "Depreciation for reporting period Reflected with the "Plus" sign, debit turns - with a "minus" sign.
- recognition of the current financial year investments in fixed assets and intangible assetsassociated with their transfer to other organizations (with the exception of state and municipal organizations), as well as individuals;
- recognition by expenses of the current financial year investments in facilities of fixed assets that were not 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 of the object of the main fund (object of work in progress);
- transfer of attachments to objects non-financial assets;
- write-off of investments made in objects of unfinished construction, destroyed as a result of natural disasters, dangerous natural phenomenon, catastrophe;
- the write-off of investments in objects of unfinished construction, destroyed as a result of terrorist acts, other actions produced regardless of the will of the institution as a copyright holder;
- recognition of investments made in objects of unfinished construction costs of the current fiscal year when making a decision on termination of construction;
- implementation of objects of unfinished construction.
These operations are reflected in the report line 322 (f. 0503121).
In the budget institution in the account 106.11 investments in fixed assets, construction objects (well, immovable and movable property). those. On the balance, they do not stand. There is a certificate of completion of construction, but is not issued by property rights, not cadastral passports.1. Will it be possible if the founder will allocate subsidies to repair these objects? 2. Is it legitimate if the founder will allocate funds for reimbursement of electricity costs for these objects?
Answer
Replies Elena Pavlenko,expert
Yes, lawful in both cases.
Objects of unfinished construction belong to real estate, as they are firmly linked to the Earth and their movement without disproportionate damage is impossible (paragraph 1 of article 130 Civil Code RF). Property repair, payment communal services - this is an integral part of The costs associated with the content and maintenance Property, as well as maintaining it in good condition.
Justification
1. From the article by "Kazenny Institutions: Accounting, Reporting, Taxation", № 12, December 2013
Nuances reflect the cost of incomplete construction
G.E. Kasparov, expert on budget account
Accounting for objects of unfinished construction has features and, as a rule, it causes difficulties. Therefore, we will tell you that take into account the accountant of the state institution in this case.
Basic conceptCapital construction - a long-term process, often occupying several years. Construction costs write off on financial results It is impossible because they are aimed at creating a fixed assessment. At the same time, the object under construction is not possible as a fixed assessment. Such an intermediate state is called unfinished construction.
Objects of unfinished construction belong to real estate, as they are firmly linked to the Earth and their movement without disproportionate damage is impossible (paragraph 1 of Article 130 of the Civil Code of the Russian Federation). At the same time, according to paragraph 39 of Instructions No. 157n, the material objects of property listed in the composition of unfinished capital investmentsMain funds do not include. Only completed objects of non-financial assets on the basis of supporting documents can be translated into fixed assets. Until the end of construction work, the facility continues to be taken into account as investments in non-financial assets.
Features of accounting expensesAccounting for any object of unfinished construction is conducted on account 0 106 11,000 "Investments in fixed assets - real estate institutions "(p. 127, 130 instructions No. 157n).
When forming initial cost Real estate facilities under construction are reflected all costs included in the consolidated estimate calculation of the cost of construction. This is established by clause 3.1 of the value determination techniques. construction products in the territory Russian Federation MDS 81-35.2004, approved by the Resolution of the Russian State Building of March 5, 2004 No. 15/1. A detailed list of such costs is given in paragraphs 4.71-4.103 of the technique.
However, this rule has an exception - costs that do not increase the cost of fixed assets, but provided for in consolidated estimated calculations. They are listed in clause 3.1.7 Letters of the Ministry of Finance of Russia dated December 30, 1993 No. 160 "Regulation on accounting accounting long-term investments"(Hereinafter referred to as letter No. 160). Separate types of costs that do not increase the value of fixed assets and not provided for in consolidated estimated calculations are also shown in paragraph 3.1.7 of this letter.
Thus, any costs, one way or another associated with construction, but not meeting the terms of inclusion in the initial cost of objects capital constructionThe above is taken into account by a state institution as part of the costs of the current fiscal year (clause 47, 295 of Instructions No. 157n).
\u003e | Prior to the completion of construction, the costs associated with it, but not responding to the terms of inclusion in the initial cost of capital construction facilities, it is advisable to take into account on additional off-balanced accounts in the manner prescribed by accounting policies (clause 332 instructions No. 157n).
According to clause 3.1.1 of Letters No. 160, the costs of building objects are grouped by the technological structure of expenses determined by the estimated documentation.
In detail with the procedure for accounting for costs in the construction of facilities can be found in Section 3 of Letters No. 160. We only note that analytical accounting of capital investments can be organized:
- on objects;
- according to contractors (as well as work performed by the economic manual);
- under contracts (contracts) and stages of work;
- by sections (chapters) consolidated estimated calculation, etc.
In addition, analytical accounting should ensure the possibility of obtaining data on costs in the following directions:
- construction work and reconstruction;
- installation of equipment;
- equipment requiring installation;
- equipment that does not require installation;
- tools and inventory provided for in the contamination of capital construction, etc.
During the creation of the property, all costs associated with the construction of construction are grouped.
The procedure for including the costs taken into account in the formation of the initial cost of the capital construction object is established in paragraph 47 of Instructions No. 157n.
Actual investments are determined taking into account the amounts of VAT filed by the establishment by suppliers (contractors, performers), except for the acquisition, structures and (or) facility as part of the activities of the institution taxable, unless otherwise provided tax legislation RF, including:
- amounts paid in accordance with the Supplier's contract (seller);
- amounts paid to organizations for work
- other costs directly related to the acquisition, structure and (or) manufacturing of the facility of the main means, including the content of the Directorate of the object under construction, technical (construction) supervision, etc.
Not included in the amount of actual investments of general and other similar costs, except when they are directly related to construction.
Based on the provisions of this provision, it is not possible to organize an accounting for state institution based on an economic point of view during the creation of a capital construction facility. This is explained by the fact that the instruction No. 157n does not contain special rules related to the organization of accounting of long-term investments, contracts (contracts) for capital construction.
Consequently, the detailed order of the organization accounting In the implementation of capital construction, the institution should be provided in accounting policies. It is recommended to take the key principles for organizing accounting capital investments and grouping costs, formulated in GiMe No. 160 and the methodology.
Accounting for utility expenses that will not cause complaints of inspectors
N. Hatsela, Deputy Director of the Legal Department tax issues Companies "Mechel"
The company completed the building, bought a new room or even an apartment for official use. For these events, the permanent payment of utilities is inevitably. In this article on how to safely take into account the cost of light, heating and water in various situations.
Finishing work in a new building
During finishing works, energy and water are consumed. It is necessary to take into account such utility costs depending on whether the object is included to which finishing works are included in the composition of fixed assets or not.
So, if the building or room was only built or bought an act on the commissioning of the object into operation is not yet signed, the costs of "communal" will have to be included in the initial value of the new fixed assessment.
On the same time to include water payments and light tax expenses It is possible if the cost of the building is already formed and fulfilled all the conditions in order to consider it the main means. In particular, if the company's management does not intend to sell or resell an object and will use it in income-generating activities (p. 4 PBU 6/01, paragraph 1 of Art. 257 Tax Code RF).
But the board for connecting the building or room to the systems of electrical and water supply organizations can be attributed to the other expenditures associated with production and implementation. Officials of the Ministry of Finance of Russia in a letter dated May 8, 2009 No. 03-03-06 / 1/316 explained that the costs of connecting to communal systems Not related to the acquisition or structure, as well as bringing an object to a state in which it is suitable for use. Note that the officials had a different point of view: the costs of connecting to networks increase the initial value of the asset (see the letter of the Ministry of Finance of Russia dated July 10, 2008 No. 03-03-06 / 1/401). In order to avoid claims from the IFNS, we advise you to learn the point of view of your inspectors in advance on this issue.
The room has not yet been put into operation or temporarily do not use
Suppose the building was built, finishing finished. The act of delivery signed state CommissionBut the subject is not yet introduced. At the same time, the company pays utility services. Is it possible to recognize these costs for income tax?
Sostly the costs associated with the content of the building built, but not commissioned, include in the initial cost of such an object. Naturally, provided that the costs are documented and reasonable. Such recommendations were given to us in the Ministry of Finance of Russia.
There is also a different point of view: to reflect the costs of the "communal" at the same time, but it is possible to defend it only in court. The arguments are as follows. Payment of "Communals" is an integral part of the costs associated with the content and maintenance of property, as well as maintaining it in good condition (sub. 2 of paragraph 1 of Art. 253 of the Tax Code of the Russian Federation). And if in the built building (room in it), the company plans to operate income, then electricity costs and other utilities can be reflected in tax accounting.
If the organization preferences the second, risky, option, it is worth stocking justifications. Can be referred to the requirements for the content of the object fixed in technical documentation. In particular, it can be said that in the winter period to maintain the communication communications in good condition, it is necessary to supply the object with hot water. And electricity consumption is explained by the fact that certain equipment must be constantly included.
Judges are usually in such cases on the side of taxpayers. Thus, the FAS of the Moscow District in the decision of February 11, 2009 No. Ka-A40 / 325-09 noted: if the company temporarily does not use the office or other premises, then utility payments are still expensed. After all, they are economically reasonable and are associated with the likely receipt of income in the future.
We will repeat that it is worth the cost of "communal" on non-exploitable property only if the company is ready to argue with the tax authorities in court. Sustain such expenses are not recognized or included in the initial cost if the object was only built.
The building is operated, but the rights to it are not yet registered.
Now consider another situation. The organization bought or built a building (room) and after some time it starts to work in it. That is, the act of entering the Object is signed, and the company uses the main tool in income-generating activities. However, the documents for the state registration of the rights to such real estate lawyers of the enterprise submitted much later, after a few months.
Is it possible whether the cost of public service is already exploited, but the rights to it are not yet registered, take into account when taxing profits?
The answer here is definitely positive. In tax accounting, the payment of utilities of the operated building is recognized by other expenses. At the same time, it does not matter at what point the documents were submitted to the Registration Chamber. The representatives of the Ministry of Finance of Russia expressed this position for a long time (see Letter of January 17, 2006 No. 03-03-04 / 1/2). The ministry confirmed us that since then their point of view has not changed.
Frequently often state institutions carry out some production operations. In the program 1C: Accounting state institution 8 To account for production, there is a whole section located in the "Material stock" menu. In this article, I will tell a little about the documents and reports from this section.
The first document in the list is "the write-off of materials in production." This menu item hides the document "Write-off of materials" with the type of operation "Write-offs for the cost of NFA, works, services for accounts 106.00, 109.00"
Debit account selected 106.xx or 109.Hh. If you choose 106.xx, then next documentwhich needs to be used - this is "production from account 106", it is necessary for gaining finished productsMade for your own consumption (from accounts 106.Sh).
If you choose a score of 109.xx, then the "Product Issues" document is filled in, which is intended to postpone the manufactured materials from account 109.61 (main production account) to account 105.Hh.
In the article, we will look at both examples. The first is a write-off on account 106. "(Production) of investments in material reserves - other movable property of the institution". For this account there are two subconto. As the first, we choose the nomenclature - products from the directory "Nomenclature" (this is the position that you will make). The second subconto is the "cost type" (choose or create a position on which all costs for manufacturing products will be approved). It can be a private position, for example, a pillowcase, a set of bed linen, or the overall, which is more convenient to use without creating confusion in the directory, for example, tailoring.
Table part "Materials" fill in the selection by residues
Wirings formed by the document after:
The following document is "Product production from account 106".
Create a document, fill the mole / division and the score of production. After that, click the "Fill Document" button and install the number of finished products.
Wiring formed by the document
The second situation - products are not manufactured for its own use, but for further implementation. Cancellation in this case is made on account 109.61
The document forms the following wiring:
Then we enter the document "Production"
Create a document and fill the table part manually: Select the range-products, indicate the number and planned value.
Wiring formed 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 the nomenclature positions and the KEK.
If at the end of the month, a document "Inventory of work in progress" was not introduced, then when filling out the document "Closing of production accounts", the program believes that the balances on account 109.61 must be equal to zero.
Justifying your name, the following document in the section is intended to close production accounts.
And the document "Distribution of common production costs»Need to form wiring on the distribution of general production (109.71) and general economic (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 costs were distributed.
These are the highlights of the decision of the accounting production operations in the program 1C: the accounting of the State Institution 8 Ed. 1.0, but the topic is quite surround and complicated, so if you have any questions left, you can ask them in the comments to the article.
If you need more information about working in 1C: BSU 8, then you can get our collection of articles for free.
Consultant Companies "Maipl" According to 1C programs for government agencies
Starting from version 2.0.17, in typical configuration BSU2 provides the ability to keep tax accounting on the income tax of organizations by the method of accrual 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 drawing up tax Declaration In accordance with the legislation of the Russian Federation. Tax Account Tax Account Plan for tax accounting in terms of accounts (EPSBA) Typical BSU2 configuration is used for tax accounting accounts with the prefix "H": H01-H99, NKV, NPV (Fig. 1). For tax accounting in BSU2, the same accounts are used as in the standard configuration of the program "1C: Accounting". Therefore, the number of tax accounting accounts with the "H" prefix correspond to the numbers of the commercial plan of accounts approved by the Order of the Ministry of Finance Rossi N.
The flow of materials in 1C.
The plan of budget accounting accounts provides 29 off-balance accounts. They take into account the facilities 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 the obligations listed in the instructions. In addition, the organization can independently enter additional off-balance accounts for monitoring the safety and management accounting.
Results Accounting B. budget structures Submits to the Budget Code of the Russian Federation and is strictly regulated. Budget system Countries include the use of special codes, the knowledge of which is necessary for accountants for budgetary accounting, since codes are used directly when compiling routine wiring. Also useful information You will find in the article "Compile the Plan of Budget Accounts - Sample 2015".
Account ratio 106 and 101
On the account of H99 "Profits and Losses" is formed a financial result for income-generating activities and the tax base For income tax. WPB offensive accounts, H69, H70 are used only as corresponding accounts in wiring with other tax accounting accounts. On the accounts of the NEF, H69, H70 is not fully accounting: all the "debt" and "loans" are not reflected, the residue is "reset" at the end of the year.
Get the full text of the corresponding NPB accounts, H69, H70 and analytics are necessary to reflect the reasons for recognizing income and expenses in tax accounting. Compliance with accounting and tax accounting for automatic reflection economic operations The tax accounting establishes account compliance with accounts of the BU accounts, taking into account additional details (see Table 1). Table 1.
We purchase assets at the expense of different sources of financing
And for institutions, the 4-20th CBK discharges are taken, and for the financial bodies - the 1-17th discharge. Note that in budget accounting in accordance with Order No. 162n only 2 types of financial support are possible:
- at the expense of the budget (code 1);
- at the expense of a temporary order (code 3).
Thus, government agencies, government agencies and other organizations falling under the jurisdiction of the Order No. 162n cannot have their own extrabudgetary income. In instructions on the procedure budget classification, approved by the Order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n, you can find the structure of the codes for the systematization of income (ch.
II, Table. 1), expenses (ch. III, Table 2) and sources (ch. IV, Table 5).
Budget accounting codes in 2016
CBC consists of 20 discharges, of which the 4-20th is transferred to the place of the 1st-17 discharges of the budget accounting of institutions (or the 1-17th category of the CBC - in place of the 1st day of the accounts of the account for financial authorities), As mentioned above. Table 2 shows the composition of the budget spending code. Table 2 QBK discharge number (Code of expenses) 1-3 4-5 6-7 8-2 13-17 18 19 20 Code of main budget manager code Code Section Code Subsection Target code Code Code of the cost of expenses Software (non-print) article Subgroup Element Annex 9 to instructions No. 65n Appendix 2 To instructions No. 65n Appendix 10.1 To instructions No. 65n Appendix 3 To instructions No. 65n, the innovation in the encoding of budget accounting accounts in 2016 is that the classification of sector operations is excluded from the CBC structure government controlled (CUP).
Application of account 106.31
After that, click the "Fill Document" button and install the number of finished products. Wirings formed by the second situation - products are manufactured not for its own use, but for further implementation. The write-off in this case is made on account 109.61 The document generates the following wiring: Then we enter the "Product Release" document Create a document and fill the table part manually: Select the nomenclature-products, indicate the number and planning cost.
Wiring formed by the document: The following document in the section - "Inventory of Incomplevised Production" This document determines the balances in account 109.61 at the end of the month in the context of the nomenclature positions and the EEC.
FZ "O. non-Profit Organizations"Dated January 12, 1996 No. 7-FZ shared:
- on autonomous;
- budget;
- casual.
For each of them there is its own account plan:
- order of the Ministry of Finance of Russia dated December 23, 2010 No. 183N applied by autonomous organizations;
- order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n - budget;
- order of the Ministry of Finance of Russia from 12.12.2010 No. 162n - officials.
The concept of "budget accounting" applies only to certain state structures, which are listed in order No. 162n, for example, government agencies, government agencies, extrabudgetary funds. The rest of the state institutions are accounting for accounting, the rules of which are stipulated in the relevant billing plans (orders No. 174n and No. 183N). The basis of accounting for state employees is a budget classification.
Account 106 in tax accounting
Attention
If at the end of the month, a document "Inventory of work in progress" was not introduced, then when filling out the document "Closing of production accounts", the program believes that the balances on account 109.61 must be equal to zero. Justifying your name, the following document in the section is intended to close production accounts. A document "Distribution of general production costs" is needed to form postings on the distribution of general production (109.71) and general economic (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 costs were distributed. These are the highlights of the decision of the accounting production operations in the program 1C: the accounting of the State Institution 8 Ed.
Calling materials is carried out in the amount of their actual cost with the help of documents:
- Buying materials (material reserves - arrival) - for material reserves acquired from suppliers or through accountable persons.
- The flow of materials is other (material reserves - arrival) - for all reasons, except for purchase.
Documents are almost identical. Document Purchase materials. In the Document, the purchase of materials can be selected only 2 operations:
- Admission from the supplier d 10x to 302;
- Arrival through accountable person D 10x to 208.
If the 1st budget is not selected, it becomes an active check box to accept VAT to deduct, allowing to form correspondence for accounting for VAT (Dt account VAT, which is the credit score) for VAT.
Info
Section of the Facial Account - Select a section of the personal account for which it is taken into account accepted commitment. When conducting a document, 1C will open a new document to fill, or a dialog box will appear: Tax Accounting for Materials. If the document is selected by the CFO 2 and the materials immediately go to the account 105.xx, during the conduct of tax accounting will be formed.
D H10 (H41, N43), to the NPV, the receipt and disposal of property, works, services, the rights account of the debit of tax accounting is determined by the account of the debit of accounting. Compliance is:
- 105.x7 - H43 - Products
- 105.x8 - H41 - Products
- for others - H10 - Other MW
After the document on the button can be printed Court order F.0504207: Document acceptance for materials accounting.
Checkbox Receipt of materials on account 106 In the document Purchase of materials makes it possible to attribute incoming NFA to the debit of account 106.HP (purchase) of investments in material reserves. On the account is formed actual valueAnd then with the help of a document, taking into account the materials of the NFA of this species is taken to account on account 105.Hh. You can make this document based on the document Purchase of Materials: With the help of a document, third-party organizations can be reflected, for example, shipping costs, setting in the debut account 106.PP.
Correspondence in this case will be - d 106.PP, by 302.34. After the actual value on the account is formed, it is permissible to start taking into account. Wiring - D 105.36, to 106.P. Now, when conducting a document, the field amount reflects the accumulated costs of the organization for the purchase of material reserves.
When moving to new rules of accounting, the main issues of fixed assets are important. This is connected with a number of factors, one of which is a new concept of fixed assets. From January 1, 2005, when attributing facilities to fixed assets, the cost criterion is not taken into account. In accordance with paragraph 10 of Instructions No. 70N to fixed funds include material facilities regardless of their value, which are used in the activities of the institution more than one year. Another factor is new order determining the initial value of fixed assets. And finally, the third is a new definition order residual value fixed assets. This article will review issues of determining the initial value of material objects that will be used as fixed assets.
Recall that in accordance with Instruction number 107n Objects related to fixed assets whose service life exceeded 12 months, and their cost at the acquisition date - 50x minimum size wage.
For accounting of fixed assets in budget accounting, the 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 "Constructions";
0 101 04 000 "Cars and equipment";
0 101 05 000 "Vehicles";
0 101 06 000 "Production and economic inventory";
0 101 07 000 "Library Fund";
0 101 08 000 "Soft inventory";
0 101 09 000 "Jewels and jewelry;
0 101 10 000 "Other fixed assets."
Accounting for fixed assets is carried out in accordance with All-Russian classifier Main funds. In addition to objects included in its composition, the budget accounting is subject to: jewelry from 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 currency of the Russian Federation As part of the state reserves of precious metals and precious stones on account 010109000 "Jewelry and jewelry";
linen (shirts, shirts, bathrobes, etc.), bed linen and accessories (mattresses, pillows, blankets, sheets, duvets, pillowcases, bedspreads, sleeping bags, etc.), clothing and uniforms, including workwear (costumes , coat, raincoats, wicked products, dresses, sweaters, skirts, jackets, pants, etc.), shoes, including special (boots, boots, sandals, boots, etc.), sportswear and shoes (costumes, boots etc.) on account 010108000 "Soft inventory";
dishes in the account of 010106000 "Production and Economic Inventory";
types of special (military) fixed assets on appropriate accounts for analytical accounting account 010100000 "Fixed assets".
In addition, as part of fixed assets, budgetary institutions take into account:
- completed capital investments of the tenant in the rented buildings, structures, equipment and other facilities of fixed assets, unless otherwise provided by the lease agreement;
- Capital investments in perennial areas belonging to the exploited areas, regardless of the end of the entire complex of work.
Inventory number
The unit of budgetary accounting of fixed assets is an inventory. Inventory of fixed assets can be:
- object with all devices and accessories;
- a separate constructively separate object designed to perform certain functions;
- a separate complex of constructive articulated objects (mounted on one foundation and representing a single integer), designed to perform certain work.
If one object has several parts have different times useful use, Each such part is taken into account as an independent inventory facility. So, if the buildings are adjacent to each other and have a common wall, but each of them is an independent structural integer, they are considered separate inventory objects. Speed \u200b\u200bbuildings, extensions, fences and other surplus structures that ensure the functioning of the building (shed, fence, well, etc.), together with it one inventory object. However, if these buildings and structures ensure the functioning of two or more buildings, they are considered independent inventory facilities. Exterior extensions to a building with independent economic importance, separate buildings of boiler rooms, as well as capital surplus buildings (warehouses, garages, etc.) are also independent inventory facilities.
Each object, regardless of whether it is in operation, in reserve or on conservation is assigned an inventory sequence number. At the same time, objects cost up to 1,000 rubles inclusive, as well as a soft inventory, dishes of any cost constitute an exception to this rule, that is, they are not assigned inventory numbers. When an inventory object is complex, that is, it includes certainly isolated elements that constitute one whole with it, on each such element there must be the same inventory number as on the main object. If the inventory facility has several parts that have different useful life and which are taken into account as independent objects, each part is assigned a separate inventory number.
Until 2005, the inventory number consisted of eight digits. In paragraph 48 of Instructions No. 107n, a structure was presented, in accordance with which the inventory number was supposed to be formed. Such requirements instruction No. 70 does not contain. Therefore, the institution should determine how the structure of the inventory number of non-financial assets will look like. Inventory numbers It is necessary to assign not only fixed assets, but also unprovable and intangible assets.
The inventory number assigned to the facility of fixed assets is preserved for it throughout the period when it is in the institution. The inventory numbers of the recorded objects of fixed assets newly adopted to budget accounting objects are not assigned.
Evaluation of fixed assets
Unlike previously operating rules from January 1, 2005, in determining the initial cost of fixed assets, all costs associated with their acquisition and bringing to the state in which they are suitable for operation are taken into account. Such costs include:
- amounts paid in accordance with the Supplier's contract (seller), including VAT (in addition to their acquisition at the expense of funds from business and other activities that bring revenue);
- the amounts paid to organizations for the implementation of works under the construction contract and other treaties;
- the amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
- registration fees, state duties and other similar payments made in connection with the acquisition (obtaining) rights to the object of fixed assets;
- customs duties;
- remuneration paid by intermediary organization through which the facility of fixed assets is purchased;
- the cost of delivering fixed assets to the place of use, including delivery insurance costs;
- Other costs directly related to the acquisition, construction and manufacture of the facility of fixed assets.
Accounting for fixed assets lead in full rubles. Copecks are referred to account 0 401 01 280 "Other expenses".
Acquisition of fixed assets due to budget financing
Consider on specific example Reflection of operations to acquire fixed assets by financing from the budget.
Example 1.
The school acquired from budget funds. Furniture costing 36 000.60 rubles. (including VAT - 5,491,62 rubles.). The cost of delivery of furniture was 2,360 rubles. (including VAT - 360 rubles) Furniture before transferring operation was necessary to collect. The furniture assembly was carried out by the institution. Wages of employees participating in the assembly amounted to 3,000 rubles.
In this example, the actual costs of acquiring fixed assets include amounts paid in accordance with the contract supplier of furniture with accounting for VAT, costs for its delivery to the institution taking into account VAT and the assembly costs.
To account for the specified costs Account plan Provided account 0 106 01 000 "Capital investments in fixed assets." Operations for investments in fixed assets at the expense of budget financing are reflected in the debit of account 1 106 01 310 "Increase capital investments in fixed assets in correspondence with credit accounts: 1 302 17 730 "Increase accounts payable to acquire fixed assets "(in terms of calculations with the furniture supplier), 1 302 03 730 "Increasing payables for settlements with suppliers and contractors for the payment of transport services" (in terms of settlements with transport organization), as well as accounts 1 302 01 730 "Increasing payables of labor debt" and account accounts accrued on wages Taxes: 1 303 02 730 "Increasing payables for unified social tax and insurance premiums for compulsory pension insurance In the Russian Federation, " 1 303 06 730 "Increasing payables on compulsory social insurance against industrial accidents and occupational diseases" (in terms of accrued wages to employees who participated in the installation of equipment).
VAT sums related to acquired material valuesreceived work, services at the expense of budget funds 0 210 01 000 "Calculations on VAT on acquired material values, works, services" are not allocated, and taken into account in the composition of capital investments ( section 166 Instructions No. 70N).
Including institutions of operation will be reflected as follows:
| Debit | Credit | Amount, rub. |
|
| Discarded furniture | 36 000 | ||
| Reflected the sum of kopecks | 0,60 | ||
| Reflect the cost of delivery of furniture | 2 360 | ||
| Reflected expenses for payment labor workerswho participated in the assembly of furniture | 3 000 | ||
| Accrued ESN I. insurance contributions For compulsory pension insurance for wages of employees at a rate of 26% | 780 | ||
| Contributions for compulsory social insurance against accidents in the production and occupational diseases on wages of employees in the amount of 0.2% | 6 | ||
| Furniture put into operation | 42 146 |
When reflecting operations, the following accounts were used:
1 106 01 310 (410) "Increase (reduction) of capital investments in fixed assets";
1 302 17 730 "Increasing payables for the acquisition of fixed assets";
1 401 01 280 "Other expenses";
1 302 03 730 "Increasing payables for settlements with suppliers and contractors for payment for transport services";
1 302 01 730 "Increasing payables for labor payments";
1 302 02 730 "Increased accounts payable social tax and insurance premiums for compulsory pension insurance in the Russian Federation ";
1 302 06 730 "Increasing payables on mandatory social Insurance from accidents in production and occupational diseases ";
1 101 06 410 "Increase in the cost of production and economic inventory."
Acquisition of fixed assets due to different sources Financing
Problems related to the main funds acquired through several sources of financing have become particularly significant in connection with the transition to new accounting rules. The easiest way out is not to acquire fixed assets due to several sources, as it confuses and complicates accounting. However, in practice, due to the lack of budget financing of the institution, it is forced to pay for it equipment or other fixed assets from other sources of financing.
Consider an example of acquiring a fixed assessment at the expense of budget financing and at the expense of entrepreneurial activities.
Example 2.
Higher educational institution Acquired a computer for 42,000 rubles, including VAT - 6,406,78 rubles. Advance payment in the amount of 8,000 rubles. Made from budget funds. The final calculation (34,000 rubles) was produced at the expense of extrabudgetary sources. For the delivery of a computer transport organization Due to extrabudgetary funds 3,600 rubles were paid., including VAT - 549 rubles. The institution is serviced in the OFK.
In accordance with BK RF. Budget expenses are reimbursed at the expense of extrabudgetary funds (reinvesting in the field of education and culture, the expenditure of extrabudgetary funds reversed from the sale of military assets, etc.). At the same time, the repayment of extrabudgetary expenses at the expense of budget funds is unacceptable, since it is essentially the inappropriate use of budgetary funds ( art. 289 BC RF).
In practice, there are options for reflection in the accounting of the "budget" and "extrabudgetary" part of the initial value of the fixed assets. This approach makes confusion during inventory, as there are two different inventory objects.
The most important thing is the entire value of the fixed assessment to the budget. At the same time, the amount of calculation for the computer and the amount paid by the transport organization budget activitiesare written off on other expenses. As a result, artificial payables for a computer in the amount of 34,000 rubles will be created in accounting on budget activities. And for transport services (3,600 rubles). Such overpayment for a computer and transport services will be listed in accounting for extrabudgetary activities. How to solve this problem? You can conduct an inventory of payables and on the basis of its data to make the adjustment of payables in budget accounting.
note : In this case, it is impossible to present the amount of "input" VAT on the acquired computer and transport services in terms of their payment by income from business activities. In accordance with p. 12 Instructions No. 70Nand pP. 4 p. 2 art. 170 NK RFbasic funds intended for budget activities should be taken to account in terms of VAT.
In budget accounting, operations will be reflected as follows:
Debit | Credit | Amount, rub. |
|
| Listed advance payment For the supply of computer | 1 206 08 560 | ||
| Based on the act of work performed, transport organization services were adopted | 1 106 01 310 | ||
| Listed cash Due to extrabudgetary sources of transport organization | 2 401 01 280 | 2 201 01 610 | |
| Received computer | 1 106 01 310 | 1 302 17 730 | |
| Stand-issued an advance payment in the account of the accounts of the Credit | 1 302 17 830 | 1 206 08 660 | |
| The computer was commissioned | 1 101 04 310 | 1 106 01 410 | |
| The funds are listed at the expense of extrabudgetary sources, the final calculation for the purchase of a computer | 2 401 01 280 | 2 201 01 610 | |
| Based accounting certificate Adjusted the amount of payables for the acquisition of fixed assets | 1 302 17 830 | 1 401 01 100 | |
| Based on accounting certificate, the amount of payables for calculations with suppliers and contractors for transport services are adjusted | 1 401 01 180 |
