290 item Other expenses: decoding and selection of CWR

• Compliance with KOSGU and KVR

On the new rules for accounting for expenditure KOSGU (KEC)

With the beginning of 2018, amendments to the Order of the Ministry of Finance of Russia of 01.07.2013 entered into force. No. 65n (as amended on June 22, 2018) "On approval of the Instructions on the procedure for applying budget classification Russian Federation". In particular, some codes of KOSGU (KEC) are detailed.

Let me remind you that KOSGU is a classification of sector operations government controlled... These codes separate the operations of public sector institutions by economic content.

As a rule, those who work in the Parus program know KOSGU under the same name or as a level 5 analyst, but in 1C it is customary to use a different name - KEK (codes economic classification).

What the new granularity means for budget practice accounting? - Registered since 1.01.2018 be sure to use new codes. And if the use of "general" KOSGU was allowed in the reports for the 1st and 2nd quarters, the 3rd quarter will need to be handed over with a decryption.

Among the codes of KOSGU frequently used by state, budgetary and autonomous institutions, one can single out 130, 180 and 290. This time let's talk about expenses,

Article 290 Miscellaneous expenses and main subsections

Most often, questions arise about KOSGU 290, and there are more difficulties. Below is a table of correspondence between KVR and KOSGU

Examples of using KOSGU 290 and KVR 850

If the institution pays taxes, duties and fees, then CWR 851 is used only for property and land tax, 852 for other taxes and fees, but the pollution charge environment, it is worth carrying out on CWR 853 KOSGU 291.

Fines and penalties are paid according to KVR 253 KOSGU 292, only if it comes to payment to the budget. But the supplier's fine for violating the terms of the contract should be carried out according to KVR 853 and KOSGU 293. Please note that a separate account has appeared for calculating such fines - 30293.

Other expenses are now spent on KOSGU 296 (instead of 290) and KVR 244 or 853, depending on the situation. Account for accounting of accruals - 30296 (instead of 30291).

KOSGU in programs

Since the changes in the classification took effect on January 1, 2018, we recommend that you check if new detailed codes have been added to your program.

• Sail Dictionaries - Budget Classification - General Government Operations Codes
• 1C ed. 1.0 Accounting - Chart of Accounts - Economic Classification Codes (KEC)
• 1C ed. 2.0 Regulatory and Reference Information - Budget Classifiers - Economic Classification Codes (ECC)

Important! If the institution had balances as of 01.01.2018 on accounts that this year were replaced with new ones, it is necessary to replace the balances at the beginning of the year by creating appropriate entries in the interreporting period - Letter of the Ministry of Finance of Russia N 02-06-07 / 49174, Treasury of Russia N 07 -04-05 / 02-14766 of 07/13/2018 "On the submission of reports".

Our experts will help you to put things in order in the balances as of 01.01.2018. Call us!

"Target items of budget expenditures" has been supplemented with new directions of expenditures;

However, to the greatest extent, the amendments affected the "Classification of the general government sector" of Directives No. 65n. They are primarily related to the entry into force of federal accounting standards for public sector organizations "Fixed assets", "Leases", "Impairment of assets".

For the purposes of budget accounting by administrators of budget revenues, accounting by state (municipal) budgetary, autonomous institutions, individual articles of KOSGU are detailed by sub-articles. A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) and used in 2017 is given below.

A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) is given in the "Budget" section, the "Budget classification of the Russian Federation" subsection, the "Methodological cabinet" section.

For completeness of reflection in the accounting (budget) accounting of information on operations, the institution has the right when forming accounting policies provide additional detail on the following articles:

• 310 "Increase in the value of fixed assets";
• 320 "Increase in the value of intangible assets";
• 330 "Increase in the value of non-produced assets";
• 340 "Increase in the value of inventories";
• 530 "Increase in the value of shares and other forms of participation in capital" (within the third category of the code).

Previously, institutions could also detail articles:

• 120 "Income from property";
• 130 "Income from the provision of paid services (works);
• 140 "Amounts of forced seizure";
• 180 "Other income";
• 290 "Other expenses".

However, since 01/01/2018, the details of these articles are provided for by law, therefore, the institution is not entitled to make any changes.

No changes were made to the analytical groups of the budget revenues subtype; additional detail is not provided for them. This means that digits 15 - 17 of account numbers with the KDB classification type are indicated in the same order.

Since KOSGU is used for accounting (budgetary) accounting purposes and participates in the formation of the account number, the Ministry of Finance of Russia has prepared changes to the charts of accounts and instructions for their use. Draft orders are posted on draft regulatory legal acts. However, before approving these orders, institutions should be guided by existing regulations and to reflect transactions in the accounting in accordance with them.

Having considered the issue, we came to the following conclusion:
According to Directives 65n, the expenses for the purchase of gift and souvenir products not intended for further resale should be reflected under "Other expenses" of KOSGU in conjunction with the code of the type of expenses 244 "Other purchase of goods, works and services".

Rationale for the conclusion:
State (municipal) institutions, state authorities, local self-government bodies include expenses for the corresponding budget classification codes in accordance with the provisions of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by the Ministry of Finance of Russia dated 01.07.2013 N 65n (hereinafter referred to as Instructions N 65n).
Directives N 65 explicitly provided that, until 01.01.2018, the costs of purchasing (manufacturing) gift and souvenir products not intended for further resale should be reflected under the "Other costs" of KOSGU (see also the Ministry of Finance of the Russian Federation of 12.02.2016 N 02-05 -10/7682).
In accordance with the Ministry of Finance of Russia dated December 27, 2017 N 255n "On amendments to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 1, 2013 N 65n", applied from January 1, 2018, article 290 KOSGU was detailed by KOSGU. Therefore, starting from 01.01.2018 for reflection purposes business transactions in accounting, the detailed codes of this article should be used.
Thus, the reflection of expenses related to the purchase (manufacture) of gift and souvenir products not intended for further resale is carried out under the "Other expenses" of KOSGU. At the same time, greeting cards and inserts to them, greeting addresses, certificates of honor, letters of thanks, diplomas and certificates of laureates of competitions for rewarding, flowers are referred to the category of gift products according to Directions N 65n. Note that this list is not closed. Accordingly, purchased sets of pens, gift certificates, flowers purchased by the institution for presentation (awarding) should be reflected in 2018 using KOSGU's "Other Expenses".
In turn, the "Increase in the value of inventories" of KOSGU includes the costs associated with the acquisition of objects that are subject to accounting as the inventory of the institution. The criteria for classifying non-financial assets as the inventory of an institution are given in the Instructions for the application of a single chart of accounts for government agencies authorities (state bodies), local government bodies, government bodies extrabudgetary funds, state academies Sciences, state (municipal) institutions, approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - N 157n). According to Instruction N 157n on account 0 105 00 000 "Stocks" are taken into account material values in the form of raw materials, materials purchased for use in the course of the institution's activities, and (or) for the manufacture of other non-financial assets, as well as finished products produced by the institution and purchased for the sale of goods. Therefore, based on the economic content of this issue, the material values ​​intended for delivery (gift and souvenir products) cannot be attributed to the "Increase in the value of inventories" of KOSGU.
When determining the code for the type of expenses associated with the purchase of gift and souvenir products that are not intended for further resale, it is necessary to be guided by general provisions section III "Classification of budget expenditures" Directions N 65n. According to paragraphs. 5.1.2 Clause 5.1 of Section III "Classification of Budget Expenditures" of Instructions N 65n Group of Expenditure Types 200 "Purchase of Goods, Works and Services to Meet State (Municipal) Needs" budget expenditures budget system RF, including within the framework of state (municipal) programs, for the purchase of goods, works and services to meet state (municipal) needs, as well as the costs of state (municipal) institutions for similar purchases, unless otherwise provided by the provisions of Directives N 65n.
So, the expenses of an institution related to the purchase of gift and souvenir products can be attributed to the element of the type of expenses 244 "Other purchase of goods, works and services to meet state (municipal) needs" as expenses of institutions for the purchase of goods, works, services for state ( municipal) needs that are not classified according to Instructions N 65n to other elements of the types of expenses included in subgroup 240 (see also the Ministry of Finance of Russia dated 04.29.2016 N 02-05-10 / 25424).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Pashkina Elena

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

The reflection in 2019 of some expenses for KOSGU in accounting has changed. Thus, the costs of ensuring measures to reduce occupational injuries and occupational diseases starting in 2019 do not apply to 213 subentries. Such expenditures included measures, for example, for the certification of workplaces, training in labor protection for certain categories of workers, the purchase of overalls and personal protective equipment for workers employed in work with harmful and (or) hazardous working conditions, as well as at work in special temperature conditions and a number of similar costs. Accruals of insurance premiums for compulsory social insurance from industrial accidents and occupational diseases remained in subarticle 213. This position is given in the positions of the Ministry of Finance: order No. 65n and letter dated February 16, 2019 No. 02-07-07 / 8786.

• costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, state institutions, governing bodies of state extra-budgetary funds;
• purchase of goods, works and services to meet state (municipal) needs;
• social security and other payments to the population;
• capital investments in objects of state (municipal) property;
• interbudgetary transfers;
• granting subsidies to the budget, autonomous institutions and other non-profit organizations;
• servicing the state (municipal) debt;
• other appropriations.

Changes and new KOSGU and KVR in 2019

5. In the KOSGU 300 group “Receipt of non-financial assets”, article 350 “Increase in the value of the right to use an asset” will be added to account for the operating lease object. Accordingly, for the KOSGU 400 group, sub-article 450 "Reduction of the value of the right to use an asset" will be added.

Insurance premiums. Mandatory insurance premiums transfer from the salary of employees according to CWR 119, state and municipal employees - according to CWR 129. Pay insurance premiums from hiring compensation using the same code living quarters on a business trip in the absence of supporting documents.

What KVR and KOSGU to use for public procurement

An expense type code is a special numerical code that allows you to group homogeneous types of expense transactions by their content in order to manage the budget process in terms of spending funds, as well as control its execution in accordance with the current requirements of budgetary legislation.

Detailing of each expense transaction economic entity budgetary sphere- the basis for planning and budget execution. That is, effective and transparent planning, ensuring the targeted use of the allocated funds and the reliability of financial statements depend on the correctness of the selected code for the type of expense and the classification of operations of the public administration sector.

KOSGU code table and compliance with KVR

Thus, when drawing up all kinds of schedules, where KOSGU was previously indicated, now you need to put the CWR. At the same time, participants in the procurement process should carefully read the comparative table of these codes, since the classifiers in them are somewhat different, which can lead to an error.

• deductions for salaries;
• payment of all kinds of fees for services, including transportation of goods, communication services, utility procedures, rental of any property and its further use;
• servicing the state's debt;
• payments that are made free of charge to other institutions;
• contributions to the budget, which are made free of charge;
• spending on social benefits;
• other types of expenses.

Changes in KOSGU since 2019 and their reflection in 1C: BSU 8th edition

1. Full detailing of groups.
If earlier groups 120, 130, 140, 180, 290 the institution had the right to detail independently (that is, add KOSGU inside these groups, which are necessary to clarify the accounting), now these groups cannot be changed independently, all possible detailing is clearly indicated in the order. I want to draw your attention to the fact that the public sector institution remains entitled to detail groups 310, 320, 330, 340, 530 in order to store more complete information.
Since groups 130 and 180 are detailed, 131 "Income from the provision of paid services (works)" or 189 "Other income" are now used to reflect transactions on VAT and income tax.
All the details currently available are shown in the figures below:

The update, which contains the necessary changes in terms of the rules for the use of codes, was released on February 28, 2019 and has the number 2.0.54.7 ... Check the version of your program, if it is lower - you need to install the current release.
The KOSGU directory in the BSU 2.0 program is a directory of economic classification codes (KEC). You can find it:

Compliance with CWR and KOSGU for 2019

Many customers ask the question "How to change the CWR in terms of procurement?" Changing the CWR in the procurement plan is impossible, because ICZ is unchanged. The customer needs to cancel the purchase with the wrong CWR code and create a new one in the procurement plan and schedule. If an error was discovered after the conclusion of the contract, then it must be terminated and a new one must be concluded with correct information.

Execution of judicial acts of the Russian Federation and amicable agreements on compensation for harm caused as a result of illegal actions (inaction) of state authorities (state bodies), local self-government bodies, or officials these bodies, as well as as a result of the activities of institutions

Kosgu 226 transcript in 2019 for budgetary institutions

Subclause 110, for example, includes all tax revenues. Sub-item 120 includes property gains (rent, etc.).
130 includes profit from services rendered. And other subsections.

In the list, for example, the item "equipment disposal" is presented. As a rule, it is displayed under article 225. But if it was not on the balance sheet of the organization, for example, it was rented and completely out of order during the period of use, then the costs associated with the removal of equipment and its disposal are attributed to account 226.

We analyze the main changes in KOSGU in 2019

1. Code 131 - sub-article collects the entire range of proceeds from services rendered or work performed on a paid basis. This group can include the amount of subsidies allocated for the implementation of government assignments. In addition, a norm has been introduced according to which this category includes income received from the performance of work by convicted persons (on a paid basis).

State institutions were given the opportunity to independently develop a detailed scheme for articles 310, 320, 330, 310 and 530. To approve the developed procedure and apply it in practice, the codes of the sub-items introduced are indicated in the accounting policy and the working chart of accounts. Since 2019, a number of new sub-articles have appeared in KOSGU. Among them are code 175, indicating the amount of exchange differences, 176 (income arising after the assessment of assets and existing liabilities), 274 (the amount of loss due to the impairment of property).

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• income from the provision (performance) of paid services (works) to consumers of the corresponding services (works) on the territory of the Russian Federation, in particular, to the population of the Russian Federation, as well as to citizens of other states (non-residents);
• income from attracting convicts to paid work (in terms of the provision of services (performance of work));
• income of state (municipal) institutions from the receipt of subsidies for financial support of their fulfillment of the state (municipal) task;
• other income from the provision (performance) of paid services (work).

In addition, the provision was excluded, according to which, when concluding a contract, the subject of which was the modernization of a single functioning system that was not an inventory item, the costs of its payment were reflected under sub-article 226, taking into account the cost of equipment purchased by the contractor to modernize the system and Supplies.

In the Instructions on the procedure for applying the budget classification of the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated 01.06.2013 No. 65n), by orders of the Ministry of Finance of the Russian Federation dated 09.06.2017 No. 87n, dated 29.11.2017 No. 210n and dated 27.12.2017 No. 255n, changes were made affecting the order reflection in the accounting of operations for the execution of revenues and expenditures of budgets. The new provisions affected section III "Classification of budget expenditures", section V "Classification of operations of the general government sector", Appendix 1.1, Appendix 4, Appendix 5, Appendix 7, Appendix 10 and Appendix 11.

Changes in group 100 "Income"

In group 100 "Income", the names of articles KOSGU 130 and 140 have been changed, the description of articles KOSGU 120-140, 170 and 180, detailing of previously not detailed articles KOSGU 120-140 has been introduced, sub-articles have been added to the previously detailed article KOSGU 170.

Article 120 "Income from property" detailed article subst. 121 “Income from operating leases”, 122 “Income from finance lease”, 123 “Payments from the use of natural resources”, 124 “Interest on deposits, cash balances”, 125 “Interest on loans granted”, 126 “Interest on other financial instruments ”, 127“ Dividends from investment objects ”, 128“ Income from granting non-exclusive rights to the results of intellectual activity and means of individualization ”, 129“ Other income from property ”.

Article 130 "Income from the provision of paid services (works), cost compensation" detailed article sub-article 131 "Income from the provision of paid services (work)", 132 "Income from the provision of services (work) under the compulsory health insurance program", 133 "Payment for the provision of information from government sources (registers)", 134 " compensation of costs ", 135" Income from contingent lease payments ", 136" Budget revenues from the return of receivables of previous years. "

Article 140 "Fines, penalties, penalties, compensation for damage" detailed in Articles 141 "Income from penalties for violation of procurement legislation and violation of the terms of contracts (agreements)", 142 "Income from penalties on debt obligations",

143 "Insurance indemnities", 144 "Compensation for damage to property (excluding insurance indemnities)", 145 "Other income from the amounts of compulsory seizure."

Article 170 "Income from operations with assets" supplemented by subst. 175 "Exchange rate differences based on the results of the recalculation of the accounting (financial) statements of foreign establishments" and 176 "Income from the valuation of assets and liabilities".

Article 180 "Other income" detailed subst. 181 “Unexplained receipts”, 182 “Income from the gratuitous right to use”, 183 “Income from subsidies for other purposes”, 184 “Income from subsidies for capital investments”, 189 “Other incomes”.

Changes in group 200 "Expenses"

In the group 200 "Expenses" the description of articles of KOSGU 231, 232, 270, 290 and sub-articles of KOSGU 271 was changed, the detailing of previously not detailed article 290 was introduced, sub-articles were added to the previously detailed article 270 of KOSGU.

Article 270 "Expenses on transactions with assets" supplemented by subst. 274 “Impairment losses on assets”.

Article 290 "Other expenses" detailed article subst. 291 "Taxes, duties and fees", 292 "Fines for violation of legislation on taxes and fees, legislation on insurance premiums", 293 "Fines for violation of procurement legislation and violation of the terms of contracts (agreements)", 294 "Penalties for debt obligations ", 295" Other economic sanctions ", 296" Other costs ".

Please note that the penalties previously accounted for on subst. KOSGU 231 and 232 in the current year are accounted for at KOSGU 294.

It should also be noted that the correspondence of the KOSGU codes to the types of budget expenditures has been clarified (Appendix 5 of the Instructions). So:

1. Article 290 of KOSGU corresponds to the types of expenses 221, 242, 243, 244, 831, 832, 853. Considering that this article is detailed by a subsection, it can be concluded that the subsections are applied in accordance with economic content operations. For example, with expense type 853, it is permissible to use article KOSGU 292.
2. Subst. 291 KOSGU correspond to the following types of budget expenditures 851 and 852.
3. Subst. 294 correspond to the following types of budget expenditures 710-730.
4. Subst. 295 correspond to the following type of budget expenditure 863.
5. Subst. 296 correspond to the following types of budget expenditures 112, 113, 122, 123, 134, 241, 330-360, 406-407, 411-414, 841-843.

Changes in other groups

In the articles of groups 300 "Receipt of non-financial assets" and 400 "Disposal of non-financial assets" supplemented by Articles 350 "Increase in the value of the right to use an asset" and 450 "Decrease in the value of the right to use an asset", respectively. Cash receipts and disposal under articles KOSGU 350 and 450 are not reflected.

In articles 410 "Decrease in the value of fixed assets" and 420 "Decrease in the value of intangible assets" the description was changed and the detailing of the subst. 411 "Depreciation of fixed assets", 412 "Impairment of fixed assets" and subst. 421 “Amortization of Intangible Assets” and 422 “Impairment of Intangible Assets”, respectively.

In the articles of KOSGU 710 and 810, it is added that they also reflect operations to increase the debt obligations of budgetary (autonomous) institutions.

Cash receipts and disposals under KOSGU articles 350, 450, 560, 660, 730 and 830 are not reflected.

The amendments to the Guidelines are primarily due to the entry into force of federal accounting standards for public sector organizations (hereinafter referred to as the Standard) from 01/01/2018, for example:

• detailing of articles KOSGU 120, 130 corresponds to the Standard "Rent";
• subst. KOSGU 128 was introduced to comply with the Standard “Method equity participation»(Estimated date of entry - 2020). To reflect in the accounting of receipts and (or) outflows of cash (their equivalents), this subst. KOSGU is not applied;
• articles of KOSGU 170 comply with the Standard “Impairment of Assets”;
• subst. KOSGU 143 Introduced in accordance with 173-ФЗ dated 23.12.2003 "On deposit insurance individuals in banks of the Russian Federation ";
• the writing of the KOSGU sub-article 271 and 411 has been brought into line with the Standard "Fixed assets";
• the description of KOSGU sub-item 274, 412, 422 and 432 has been brought in line with the Standards for Property, Plant and Equipment and Impairment of Assets.

Introduction of new articles and sub-articles of KOSGU, as well as detailing articles of KOSGU subst. KOSGU, which were not previously detailed, made it possible to eliminate the inconsistency of the Federal Standards that came into force and current Classification that was previously present.

Separate rules for the application of new provisions

Since 2018, the operations of taxpayers - state (municipal) autonomous and budgetary institutions for value added tax and corporate income tax are reflected in the corresponding subst. KOSGU 131 "Income from the provision of paid services (works)" or 189 "Other income" in accordance with the decision of the institution, adopted within the framework of its accounting policy. Previously, they were accounted for in KOSGU articles 130 “Income from the provision of paid services (works) or 180“ Other income ”, respectively.

In subst. 271 "expenses for amortization of fixed assets and intangible assets" description "transfer into operation of fixed assets, worth up to 3000 rubles. inclusive, excluding objects real estate and library stock"Replaced by" transfer of fixed assets into operation, worth up to 10,000 rubles. inclusive, with the exception of real estate and library stock ", the rest is unchanged

Also excluded is the condition previously spelled out in par. 2, clause 2 of Section V of the Instructions that the costs of concluding a contract, the subject of which is the modernization of a single functioning system that is not an inventory object (for example, a security and fire alarm, etc.), are reflected in accordance with subst. 226 "Other works, services", taking into account the cost of equipment and consumables purchased by the contractor for the modernization of the system. This eliminated the contradiction between subst. 226 and para. 8 subst. 225 "Works, services for the maintenance of property."

Reimbursement of expenses for the use of bedding on transport, various fees for the preparation of travel documents (commission fees, etc.) when sending athletes, coaches, students to various types of events that were previously reflected under article 290 "Other expenses" from January 1 2018 are reflected according to subst. 296 "Other expenses" KOSGU.

The list of articles that the institution, when forming the accounting policy, has the right to further elaborate on its own, has been reduced. In 2018, the institution has no right for detailing articles KOSGU 120, 130, 140, 180 and 290.

Note that in the 24-26 digits of account numbers:

1. settlements 210.02.000 and 210.04.000, obligations 304.04.000, financial results 401.10.000 and 401.40.000, authorization operations 504.00.000 and 507.00.000, 508.00.000 include items "income" KOSGU 120-140 in 1-17 categories of these accounts analytical code according to the classification criterion of receipts (KDB);
2. costs of the group 109.00.000, calculations 206.91.290 and 208.91.290, obligations 302.91.290, 304.04.290 and 304.05.290, financial results 401.20.290, authorization 502.01.290 and 502.02.290, the "expenditure" item of KOSGU 290 is included.

In order to bring the credentials in line with the new provisions, in cases where the institution during the current year kept records according to its own additional classification or there are operations in the accounting for the above-mentioned KOSGU, the accounting data should be updated according to the requirements of the Instructions that have come into force.

When preparing and executing budgets, use the detailed codes in the Budget Estimates and FHD plans for 2018 is not necessary, if such a requirement is not directly provided for by the parent organization (Letter of the Ministry of Finance of the Russian Federation of February 27, 2018 N 02-05-11 / 12228).

Currently, the provisions of Instructions 157n, 162n, 174n and 183n do not comply with the Standards and Guidelines. Until the contradictions are resolved, we are not able to fully follow the changes that came into force on January 1, 2018.

For example, the letter of the Ministry of Finance of the Russian Federation dated 12/13/2017 No. 02-07-07 / 83463 “ Methodical instructions according to the transitional provisions of the SGS "Rent" upon first application "provides for keeping records on balance accounts 111.40.000" Right to use property "and 104.40.450" Amortization of the right to use property ", which are not provided for in the previously listed Instructions.

An example of recording transactions under the new rules

According to the letter of the Ministry of Finance of the Russian Federation of 13.12.2017 No. 02-07-07 / 83464 "Methodological guidelines for the application of the federal accounting standard for public sector organizations" Lease ", the following accounting of the Lessor's income from operating lease is maintained:

Administrator of budget revenues:

Dt 1.205.21.560/ Kt 1.401.40.121

Dt 1.401.40.121/ Kt 1.401.10.121

Budgetary (autonomous) institution:

• Accrued deferred income arising from the Lessor

Dt 2.205.21.560/ Kt 2.401.40.121

• Recognized as income of the current reporting period, income arising from the Lessor

Dt 2.401.40.121 / Kt 2.401.10.121

• Income from rental payments is subject to VAT, which means that at the time of income of the current year, a record is made to budgetary (autonomous) institutions

Dt 2.401.10.121/ Kt 2.303.04.730

But the income of the lessor in the form of compensation for his expenses for paying utility bills will be accounted for under article KOSGU 135, as they relate to conditional rent payments.

This year we are using a more improved budget classification, comparable to Federal standards enacted by the Orders of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 256n, No. 257n, No. 258n, No. 259n, No. 260n. However, these changes are not final, it is planned to put into effect 23 more standards in 2019-2020, in connection with which from January 1, 2019 we will use the budget classification in accordance with the Order of the Ministry of Finance of the Russian Federation dated November 29, 2017 No. 209n.

Currently, it is registered with the Ministry of Justice of the Russian Federation Order of the Ministry of Finance of the Russian Federation dated February 28, 2018 No. 35n "On Amending the Instructions on the Procedure for Applying the Budget Classification of the Russian Federation, Approved by Order of the Ministry of Finance of the Russian Federation No. 65n dated July 1, 2013".