Library funds are in many state and municipal educational institutions. Accounting for such funds is relatively simple. However, when refilling operations with this accounting object should be attentive.
Regulatory framework
Accounting for library funds is carried out not only by the rules accounting: Operations with books is a whole science!
The regulatory framework of the accounting of library funds is carried out on the basis of the following documents:
Instructions for the accounting of the Library Fund, approved by the Order of the Ministry of Culture of Russia from 02.12.1998 N 590 (hereinafter referred to as the instruction N 590);
Methodical recommendations for the application of the Instructions for the accounting of the Library Fund in the libraries of educational institutions (approved by the Order of the Ministry of Education of Russia of 24.08.2000 N 2488; more - Guidelines, Instruction N 2488);
Unified accounting accounts plan for state authorities ( government agencies), local governments, state management bodies extrabudgetary funds, state Academies Sciences, state (municipal) institutions and instructions for its use (approved by the Order of the Ministry of Finance of Russia of 01.12.2010 N 157n; Next - instruction N 157n).
In addition, state (municipal) institutions of different types should be considered by the features of accounting, established:
Order of the Ministry of Finance of Russia from 06.12.2010 N 162n "On Approval of the Account Plan budget accounting and instructions for its use ";
Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n "On approval of the plan for accounting accounts of budgetary institutions and instructions for its use" (hereinafter referred to as the instruction N 174N);
Order of the Ministry of Finance of Russia dated 23.12.2010 N 183N "On approval of an accounting account plan for autonomous institutions and instructions for its use" (hereinafter referred to as the N 183N instruction).
Organization of library accounting
According to clause 1.3 of the N 590 instructions, the Library Fund is an ordered set of documents generated by the library for storing and providing readers and subscribers to temporarily.
Accounting of the Library Fund is a complex of operations that ensure fixation of information about the magnitude, composition and movement of the Fund for the rules established by law. It is based on the reporting of the library, including for state statistical accounting, planning activities, ensuring the safety of the Fund, control over the presence and movement of documents.
The main feature of the organization of library work in educational institutions is that to ensure the educational process, training editions of one species (name) in large quantities of copies are purchased.
According to the provisions of paragraph 8 of Instructions N 2488 Accounting for multiple Independent documents (textbooks, tutorials, reference books, dictionaries and other publications) intended to be used by studying in the educational process are carried out by an impetuous way. With this method, the accounting method provides for the total entry of the names by names, the cost of them relates to the balance of the library.
The multiple documents are considered to be documents coming in the amount of over ten units. If the number of copies received less than ten, then they are recorded in inventory books on general reasons. The specific number of documents to be recorded in inventory books and accounting by the non-monnetary method is determined by the library.
With the misinterpreted accounting method, the accounting card of the document (publication) and the record book of accounting cards (Appendices N No. 4, 5 to the instructions N 2488) are drawn up.
Account card is drawn up for each first name in the library name in the amount of over ten copies. It contains the following information: author, title, output, price, recording date, recording number in the book of total accounting, the number of copies - received, out of accounting, and reflects the movement of each individual name of the document (publication), which has passed non-record accounting . The card reflects all subsequent arrivals of this name regardless of the price. Account cards are recorded in the registration book for which an inventory book can be used.
The registration book is filled with all graphs, as with individual accounting, each name is written on a separate line. The registration number is transferred to the account. On the document (edition), an entrusted method recorded, the registration card number is not affixed.
The procedure for taking into account the receipts of documents to the library foundation is determined by the provisions of Section. 6 instructions N 590.
First of all, when documents arrived in the library fund, their separation is carried out on documents of permanent, long and temporary storage.
Accounting for constant storage An assignment of the inventory number is one instance of domestic documents entering the library with the functions of constant storage of a free compulsory instance, as well as depositary documents on depositary storage.
Accounting for long storage Documents designed to meet the current and predicted reader demand are subject to assignment of the inventory number, regardless of the type of document, its volume, subjects and other formal signs.
Documents for continuous and long-term storage Assign inventory numbers And marking them. At the same time, stamps, bookmarks, individual machine-readable bar codes can be used. The basic requirements that must be respected when labeling documents are: designation of belonging, the durability of the marking sign, aesthetics, the safety of the text or other sign information. Documents that are an application to the main carrier are also marked with the same details as on the main document.
Documents for temporary storage (containing short-term value information) are excluded from the library fund through a short period of time. Their accounting in the library is carried out without assigning inventory numbers.
Note! Not subject to accounting and are not included in the Details Foundation ( software productswhich are a working tool of library workers and programmers, and materials purchased for the design of the library, other utility work, not related to the recruitment of the library fund).
Individual accounting
According to the indications of paragraph 8.1 of the N 590 instructions, individual accounting of each instance of a document or each document name is made using the inventory methods with the assignment of the document inventory or registration without assigning the inventory number. The individual number is assigned to the document for all time in the library fund.
Forms of individual accounting of documents are a book (inventory book), a card (credential card), a sheet (asterian sheet), a registration card for a certain type of publication (including electronic). They must contain the following indicators: record date, recording number in the book of the total accounting of the library foundation, inventory number, author and title, year of publication, price, check mark, the number of disposal. If the document has applications, it is indicated in the note.
There also indicate the distinctive features of particularly valuable and rare publications that determine their value (the presence of unique binding, autograph, painted by hand of illustrations, etc.).
Total account
The total record of all types of documents entering or dropping out from the Library Fund is made by parties by one accompanying document (sheet state registration, invoice, registry, invoice, act). If there is no such document, the act of reception is drawn up.
The form of total accounting is the book, in three parts of which (admission, disposal, results) records the flow of the Fund.
Document information is reflected in the following indicators: the date and number of the record, the source of the receipt, the details of the accompanying document, the number of documents received (in total, including the types, content and language of indigenous), the cost of purchased documents.
Accounting
Currently, accounting of the library fund of the state (municipal) institution is carried out according to the instructions N 157n and the provisions of the relevant instruction for each type of institution (statement - instructions N 162N, budget - instructions N 174N, autonomous - instructions N 183N).
The object of the library fund subject to accounting may be as separate bookand publications consisting of several volumes that are a logical continuation of each other.
The provisions of the All-Russian Classifier of the Basic Funds of OK 013-94 (approved. Resolution of the State Standard of Russia dated December 26, 1994 N 359) It is determined that the Library Funds correspond to the OKOF Code 19,0001,000 and enter the seventh group - property with a period useful use Over 15 years to 20 years inclusive. This group includes books and brochures, publishing periodic, publications ongoing, the publications of music, editions of cartographic, editions of sheet texts, types of special scientific and technical literature and documentation, materials unpublished, manuscripts, manuscripts and editions are rare and unique, kinomaterials and documents in the form Video films, photo-circuits, phonocuments (sound recording), film photographs are rare and unique.
Note. The institution has the right to independently establish the useful life of the library fund, for example 15 years. It is based on this period that it is recommended to accrue depreciation to the objects of the library fund since 2009 in accordance with paragraph 2.4 Methodical instructionsgiven in the letter of the Ministry of Finance of Russia from 10.04.2009 N 02-06-07 / 1505.
In accordance with the provisions of paragraph 38 of the instructions N 157n, material objects that make up the library fund of the institution, with the exception of periodicals, are taken to account as fixed assets regardless of their useful life and take into account the score of 0 10107,000 Library Fund. At the same time, in the work plan of the institution's accounts, which is part of his accounting policy may contain the following bills analytical accounting :
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Account number |
Name of the account |
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Library Fund - especially valuable movable property institutions |
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Increased the cost of the library fund - especially valuable movable property |
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Reducing the value of the library fund - especially valuable movable property |
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Library Fund - Other Movable Property Institutions |
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Increased the cost of the library fund - other movable property |
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Reducing the value of the library fund - other movable property |
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Library Fund - leasing items |
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Increased the cost of the library fund - leasing items |
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Reducing the value of the library fund - leasing items |
At the same time, the objects of the library fund, regardless of their value, the unique inventory sequence number is not assigned (clause 46 instructions N 157n).
For their accounting, an inventory card of group accounting of fixed assets (F. 0504032) opens (f. 0504032), which is registered in inventory cards on the accounting of fixed assets (clause 54 of the N 157N instruction).
Note! Book (other printed) products that are not intended for the library fund, is taken into account in the composition of other material reserves (clause 99 of the instructions N 157N).
Periodic editions acquired by the Institution for a complete set of library funds are subject to accounting on the off-balance account 23 "Periodic editions for use" in the conditional assessment: one object (log number, annual kit Newspapers) - one ruble. Analytical account accounting is conducted on accounting objects in a quantitative accounting card. material values (p. 377, 378 instructions N 157N).
According to paragraph 92 of the N 157n instructions on the objects of the library fund cost up to 40,000 rubles. inclusive depreciation is accrued in the amount of 100% balance value When issuing an object into operation. The objects of the library fund costing more than 40,000 rubles. Depreciation is charged with a linear method at the rate of 1/12 of the annual depreciation sum, taking into account the useful life of the Library Foundation.
Taking into account
The costs of acquiring the objects of the Library Fund refer to Article 310 "Increase in the cost of fixed assets", and the costs of subscription to periodicals - on the stand of 226 "Other works, services" of Kward.
Library Fund objects are accepted for accounting by their initial cost, That is, in the amount of actual investments in their acquisition, taking into account the amounts of VAT, presented by suppliers and contractors (in addition to their acquisition, facilities and manufacturing under activities taxable VAT) (clause 47 instructions N 157N).
The initial value of library funds received under the contract of donation, their market value is recognized on the date of adoption of budget accounting, as well as the cost of services related to their delivery, registering and bringing to a state suitable for use (paragraph 25 of the N 157N instruction).
In order to take accounting to accounting, the object of the Library Foundation, its current market value is determined on the basis of the price acting on the date of adoption of the property obtained by free, on this or similar type of property, and can also be determined by the Commission for the admission and disposal of objects established in the institution permanently.
When determining current market value The object of the library fund can be used:
Data on prices for similar material values \u200b\u200bobtained in writing from manufacturers' organizations;
Price level information available from state statistical authorities, trading inspections, as well as in the media and special literature;
Expert conclusions (including experts attracted on a voluntary basis to work in the commission for the admission and disposal of assets) on the value of individual (similar) objects of library funds.
The receipt and internal movement of the library fund are issued by the following primary documents:
Act about the reception-transmission of groups of fixed assets (f. 0306031);
Invoice for internal movement of fixed assets (f. 0306032);
The requirement requirement (f. 0315006).
Accounting records of transactions (adoption) of the Library Foundation:
The formation of the initial value of the objects of the library fund based on acts of work performed (when purchasing and subsequent accounting as part of the OS):
Debit 0 106xx 310 "Increasing investments in non-financial assets"
Credit 0 30231 730 "Increase accounts payable on the acquisition of fixed assets ";
The adoption of the objects of the Library Foundation at the initial cost, formed when acquired, is reflected on the basis of the primary accounting documents - the act on the reception-transmission of groups of fixed assets (except for buildings, structures) (F.306031):
Credit 0 106xx 410 "Reducing investments in non-financial assets";
Adoption of accounting facilities of fixed assets as a result of translation finished products In order to use it, for the needs of the institution, it is reflected in the actual cost of finished products on the basis of the primary accounting document - invoice requirements (f. 0315006):
Debit 0 101x7 310 "Increase the cost of library fund"
Credit 0 105xx 440 "Reducing investments in material reserves";
The adoption of unaccounted Library Fund facilities identified as a result of inventory is recorded at a market value on the basis of the decision of a permanent commission for the admission and disposal of assets issued by the act on the acceptance of the facility of fixed assets (except for buildings, structures) (f. 0306001), Act about the reception-transmission of groups of fixed assets (except buildings, structures) (f. 0306031).
Taking into account the publications obtained by the institution in the form of donations, is reflected on the basis of documents confirming the ban on the charity of the property and the fact of obtaining the objects of the library fund of the budget institution.
The publications coming from an unknown person or without accompanying documents are considered as donations, while the act is signed unilaterally:
Debit 0 101x7 310 "Increase the cost of library fund"
Credit 0 40110 180 "Other revenues";
The adoption of the objects of the library fund as part of the fixed assets in the order of compensation in the natural form of damage caused by the guilty person reflected on the basis of the acts signed by the budgetary institution and the perpetrators of the act on the reception-transmission of groups of fixed assets (except for buildings, structures) ( f. 0306031):
Debit 0 101x7 310 "Increase the cost of library fund"
Credit 0 40110 172 "Revenues from operations with assets".
Operations for internalized calculations for the transmission of the object of the Library Fund:
Taking into account the object of the Library Fund based on the received notice (f. 0504805):
Debit 0 101x7 310 "Increase the cost of library fund"
Credit 0 30404 310 "Introductional calculations for the acquisition non-financial assets";
Taking into account the depreciation of the object of the Library Foundation:
Debit 0 30404 310 "Intraward calculations for the acquisition of non-financial assets"
If material values \u200b\u200b(for example, textbooks) enrolled in the framework of centralized supply without notice (f. 0504805) and copies of the supplier's documents, then they are taken into account on the off-balance account 22 "Material values \u200b\u200bobtained by centralized supply" (clause 375 instructions N 157N);
The internal movement of the facility of fixed assets between financially responsible persons is reflected on the basis of the primary accounting document - invoice for the internal movement of fixed assets (f. 0306032):
Debit 0 101x7 310 "Increase the cost of library fund"
Credit 0 101x7 310 "Increase the value of the library fund";
Depreciation on Library Foundation:
Debit 0 40120 271 "Expenses for depreciation of fixed assets and intangible assets",
Debit 0 10960 271 "Depreciation of fixed assets and intangible assets in the cost of finished products, works, services"
Credit 0 104x7 410 "Reduction by depreciation of the value of the library fund".
In some cases, the replenishment of the library foundation can occur due to donations. The basis for reflecting such operations in accounting may be an act of donation, which is compiled in arbitrary form.
Example 1. To the library of the State budget institution "University" in August 2012 applied LLC "Publishing Center" with a request to adopt a collection of works by A.S. Pushkin. The books were adopted on the basis of an act of donation, which was then approved by the head of the institution, and were reflected in accounting, appropriate economic operations.
The donation act was drawn up as follows:
Approve
Head of the institution
Kurochkin /a. Kurochkin /
(signature) (deciphering the signature)
about donation
08/06/2012 St. Petersburg
LLC "Publishing Center", hereinafter referred to as the "sacrifice", represented general Director A.Yu. Petrova, acting on the basis of the Charter, on the one hand, and the University represented by the Director of the Library of P.P. Smirnova, existing on the basis of power of attorney of May 5, 2012, N 142, on the other hand, amounted to this act of the following:
1. The sacrifice passed the university, and the University accepted the university for free as a donation of the following property: a collection of works of Pushkin, consisting of 12 books for a total of 5,000 (five thousand) rubles.
2. The property indicated in paragraph 1 of the Act (books) is transmitted by the donor to use it by the university in accordance with the authorized activities as the replenishment of the Library Fund.
3. The University disposes of the transferred property at its discretion on the basis of the goals and objectives of the user service institution, including reserves the right to withdraw donated documents from the Fund in the event of reasons for writing off without coordination with the donor.
4. The legal relations of the donor and the university in everything that is not provided for by this Act, are governed by the current federal law on charity.
5. Addresses and details of the parties.
University donor
Pass LLC "Publishing Center" adopted Director of the University Library
Director Petrov /a. Petrov / Director Smirnova /P.P. Smirnova /
(position) (signature) (decoding (position) (signature) (decoding
signatures) signatures)
In accounting, the postponement of the collection of Pushkin, consisting of 12 books, was reflected as follows:
Disposal from the fund
Currently operating regulations Do not contain instructions on the obligation of writing off from libraries of educational institutions of textbooks of five years ago, except in cases of their physical wear, led to the dilapidation (worn out of books, loss of pages whose restoration is not possible, etc.).
Credit, as a result of moral obsolescence, it is possible only if the textbook is not included in the specified federal lists, approved by the Ministry of Education and Science.
Paragraph 9.8 of Instructions N 2488 provides for the language of writing off library funds for unspecified reasons (shortage) - not more than 0.1% of the volume of bookstarts.
Inspections of clause 5.1.2 Instructions N 590 Institutions are granted the right to independently establish quantitative and value regulations for the write-off of publications, lost by unspecified reasons (shortage).
Exclusion of documents from library funds due to obsadequality is carried out at least once every two years.
The disposal of documents from the Fund is drawn up with an exclusion act and is reflected in the book of summary accounting and in the forms of individual accounting of the Fund. This indicates one of the causes of write-off.
When writing off the items of the Library Foundation, relating to a particularly valuable movable property Institutions (i.e., a library fund, which is listed on 0 10127,000), it is necessary to take into account that the decision to write down such property is made by the institution in coordination with the federal executive body, in the conduct of which it is (PP. "B" No. 4 of the provisions on The peculiarities of the write-off of federal property, approved. Decree of the Government of the Russian Federation of 14.10.2010 N 834). The institution is obliged to coordinate with the founder its decision on the write-off of the library fund enshrined behind him, assigned to particularly valuable movable property. For negotiation of write-off the institution sends the following documents:
The list of objects of the library fund, the decision to write off which is subject to coordination;
A copy of the decision on the establishment of a permanent commission for the preparation and decisions on the decision to write off the property (with the application of the Regulations on this Commission and its composition approved by the Order of the Head of the Organization);
A copy of the minutes of the meeting of the permanent commission on the preparation and decision-making of the decision to write off the subjects of the Library Fund;
Acts on the write-off of federal property and documents according to the list approved by the founder.
The disposal of the Library Fund facilities is issued as an act of writing off from the Literature library (F. 0504144) or an act on the write-off of groups of fixed assets (f. 030,033) with an application of excluded literature lists on the basis of the decision of the Permanent Commission for the admission and disposal of assets.
In accounting, the operation on the disposal is reflected in this way:
The objects of the library foundation are written off due to wear, unprofitability, loss, theft, sale, etc.:
Debit 0 40110 172 "Incomes from operations with assets"
The objects of the library foundation are written off due to the loss of disasters of natural and technogenic nature:
Debit 0 40120 273 " Emergency expenses According to operations with assets "
Credit 0 101x7 410 "Reducing the value of the library fund";
The objects of the library foundation are written off due to gratuitous transmission:
Debit 0 40120 241 "Costs for gratuitous transfers to state and municipal organizations",
Debit 0 40120 242 "Costs for gratuitous transfers to organizations, with the exception of state and municipal organizations"
Credit 0 101x7 410 "Reducing the value of the library fund".
Example 2. In 2012 budget educational institution At the expense of a subsidy for the fulfillment of state task, 120 textbooks for 300 rubles were purchased. everyone. In the same year, the Commission decided to write off 50 books (for a total of 10,000 rubles) acquired at the expense of funds received from the income-generating activities due to their physical wear and obsolescence.
In the accounting of institutions were made following accounting records:
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Amount, rub. |
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Tutorials were received supplier organizations (120 copies x 300 rub.) |
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Tutorials are registered |
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Accrued 100% depreciation on entered and entered in operation of textbooks |
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The worn books are written off by decision commission |
What kind of OKOF code in 2017 can be installed for library facilities?
Having considered the question, we came to the following conclusion:
The objects of the library foundation in 2017 can be set by the OKOF code 740.00.10.01 "Literary Works".
Rationale of output:
From January 1, 2017, a new classifier of fixed assets was entered into force. OK 013-2014 (SNA 2008) "The All-Russian Classifier of the Fundamental Funds" (adopted and entered into force by order of Rosstandart from 12.12.2014 No. (SNA 2008)). Until 01.01.2017, the all-Russian classifier of fixed assets OK 013-94 (OKOF) was used, approved by the Resolution of the State Standard of Russia dated December 26, 1994 N 359 (hereinafter - OK 013-94).
Accordingly, for fixed assets in 2017, the OKOF must be determined according to the OK 013-2014 (SNA 2008).
To facilitate the task of the transition to the "new" OKOF by order of Rosstandart dated 21.04.2016 N 458, the direct and inverse transition keys between OK 013-94 and OK 013-2014 (SNA 2008) were approved between OK 013-2014 (SNA 2008) (hereinafter, respectively, directly transitional key and reverse transition key).
That is, one of the ways to find an element in the "New" OKOF is the following sequence of actions:
So, for the library foundation from OK, OK 013-94, an element 19 0001111 "Books and brochures" can be defined. According to a direct transient key, this element corresponds to the element 740.00.10.01 "Literary Works" from the OK 013-2014 (SNA 2008). According to the inverse transient key between the element 740.00.10.01 "Literary Works" from the OK 013-2014 (SNA 2008) and the element 19 0001111 "Books and brochures" from the OK 013-94 ok, compliance may be delivered.
Given the above, for the objects of the Library Fund in 2017, the OKOF code 740.00.10.01 "Literary Works" can be set.
For your information.
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By general rule Assets that make up the library fund of the institution (with the exception of periodic publications) are taken to account as facilities of fixed assets. From 2018, it is necessary to organize such objects in a new way. The foundation is a federal accounting standard for the organizations of the public sector "Fundamentals", approved by the Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 257n (hereinafter - the SGS "Fixed Tools", Standard). How to keep records of the Library Foundation in the light of the provisions of the named standard, we will tell in consultation.
Library Foundation as an inventory
The unit of mainstater accounting is an inventory facility (clause 9 of the SSS "Fixed assets", paragraph 45 of Instructions No. 157n).
The inventory object should apply the criteria for recognizing the object of fixed assets provided for by paragraph 8 of the SGS "Fixed Fundamentals". In particular, this is the possibility of obtaining economic benefits or useful potential from the use of an object and a reliable estimate of its initial cost as an accounting object.
Subject to the specified conditions, the material objects of property that make up the library fund are made on balance as fixed assets. It does not matter the life of their useful use.
Items of library funds that do not bring economic benefits to institutions do not have useful potential and in respect of which economic benefits are not provided for receiving economic benefits, taken into account on off-balance sheet accounts.
Please note that the objects of the library fund inventory numbers are not assigned and inventory lists for such objects are not conducted (clause 46, 54 instructions No. 157n).
SGS "Fixed assets" It is envisaged that the objects of the library fund, which are the same, as well as the value of which are not essential, are combined into one inventory facility recognized for accounting purposes by a complex of fixed assets in accordance with accounting policies Institutions based on the provisions of the Instruction No. 157n (paragraph 10 of the SGS "Fixed Tools").
Recall that for the objects of library funds there is one inventory card of group accounting of non-financial assets (f. 0504032). Accounting in it is carried out only in monetary terms common amount (Section 54 instructions No. 157n, Appendix 5 to the order of the Ministry of Finance of the Russian Federation No. 52n).
For your information.The procedure for accounting for documents included in the library fund, approved by the Order of the Ministry of Culture of the Russian Federation of 08.10.2012 No. 1077.
Accounting accounts of library facilities
According to the SGS "Fixed Tools", the objects of the library fund are no longer stand out in a separate accounting group (the corresponding accounts of analytical accounting account 0 101 07,000 "Library Fund"). Now they are reflected in other fundamental funds on account 0 101 ° C, and depreciation deductions on them - on account 0 104 08,000.
In this regard, institutions need to be transferred as of January 1, 2018 facilities of the Library Fund in the relevant group of fixed assets.
By virtue of the provisions of the letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 84237 The translation of fixed assets in accounting in accounting in the first application of the standard (as of January 1, 2018) into a different group of fixed assets is carried out during the inter-accounting period using account 0 401 30 000 " Financial results past reporting periods "according to the accounting certificate (f. 0504833). This reflects the following correspondence of accounts:
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Debit |
Credit |
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Transfer to the 2018 Accounting Group "Others": |
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a) in the sum of the book value of the library fund |
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b) in the depreciation of the library fund |
Note:transfer of library facilities to the "Other fixed assets" group should not lead to a change in their book value and amount of accumulated depreciation.
Taking objects to account
The objects of the library fund are taken to account at the initial cost, which is determined in the manner prescribed by se. IV SGS "Fixed Tools". It explains the features of the formation of the value of objects acquired (obtained) as a result of exchange, non-exchange operations or established by the institution independently.
Exchange operations are operations during which the institution transmits (receives) assets on the condition of obtaining (transmission) of assets comparable in cash (value), mainly in the form money (their equivalents) and (or) other material values, works, services, rights to use property.
Operations are recognized by operations, during which the institution receives (transfers) assets without directly providing (obtaining) in the exchange of assets comparable in monetary value (monetary equivalents).
An example of exchange operations can be the acquisition of the objects of the Library Fund for a fee, and unnemy - free receipt of objects (including under the contract of donation, donations) or receiving objects at insignificant prices in relation to the market price of metabolic operation with similar assets.
In accordance with paragraph 15 of the SSS "Fixed assets", the initial cost of the objects of the library foundation, acquired as a result of exchange operations or established by the institution determined in the amount of actually produced capital investments Taking into account the current legislation of the Russian Federation on VAT calculus and may include the following cost elements:
a) the acquisition price, including customs duties, non-profitable amounts of VAT (other tax), minus the discounts received (deductions, premiums, benefits);
b) any actual acquisition costs, the creation of the facility of fixed assets, including to deliver it to the destination and bring to a state suitable for operation, including:
labor costs and insurance contributions on mandatory social insurancedirectly related to the creation of the facility of fixed assets;
the cost of work (services) to create an object of fixed assets under the relevant contract;
state duties and other costs of paying mandatory payments to budgets budget system RF, made in connection with the acquisition (creation, manufacturing) of the object of fixed assets;
the amounts of remuneration for the provision of mediation services when acquiring the facility of fixed assets;
shipping and unloading costs;
costs of costs associated with the creation, production and / or manufacturing facility of fixed assets incurred by the institution for materials, third-party services (co-valves);
costs of information and consulting services related to the acquisition (creation, manufacture) of the object of fixed assets;
other costs directly related to the acquisition and (or) manufacturing facility of fixed assets.
According to paragraph 22 of the GSS "Fixed assets" initial value of the objects of the library fund, acquired as a result of a non-surgery is their fair value at the date of purchase.
Fair value is the price in which the transfer of ownership of the ownership of the asset between independent parties of the transaction, aware of the subject of the transaction and those who want to do it.
For determining fair value The method is used as most applied to the institution and allows you to reliably assess the fair value of the relevant accounting object (method of market prices or method of amortized substitution cost).
In accordance with paragraph 59 of the SSS "Fixed assets", in determining the fair value, documented data on market prices obtained by the establishment from independent experts (appraisers) or their independently formed by studying market prices in open access are used.
If the object of the library foundation acquired by an unchecked operation cannot be estimated at fair value, the assessment of its initial cost is made on the basis of the residual value of the asset transferred instead. In the event that data on the residual value of the asset transmitted for any reason is not available either by the date of transmission of the asset transferred instead of the asset, the accounting entity is reflected in the composition of such a non-surfacing operation as part of fixed assets: one object is one ruble (p. 23 SGS "Fixed assets", Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 84237).
As for the objects of the Library Foundation, obtained by the institution as a result of an unchecked operation from the owner (founder), other public sector organizations, then they are subject to recognition in the assessment determined by the transmitting party (the owner (founder)) - at the cost reflected in the transfer documents (p. 24 ghs "fixed assets").
For your information.To consolidate data, the receipt of objects under an unchecked operation (free receipt) is isolated depending on the status of the transmitting (host) side:
- budget institutions of the budget system of the Russian Federation;
- institutions of different budgets of the budget system of the Russian Federation;
- the transmitting party is not an institution;
- the transmitting party is an individual.
It is worth noting that the procedure for the formation of the initial value of the objects of the Library Fund on the relevant accounts of analytical accounting of the accounts 1 106 00,000 "Investments in fixed assets" has not changed before applying the SSS "Fixed Tools" (by 01.01.2018). As before, the cost of the objects of the library foundation relating to the particularly valuable movable property of budget and autonomous institutions is reflected in the account 0 106 21,000 "Investments in fixed assets - especially valuable movable property of the institution", and other objects, including those taken to account official institutions, - on account 0 106 31,000 "Investments in fixed assets - other movable property of the institution".
On account 1 106 00 000, objects are taken into account until the moment of commissioning them. That is, the recognition of the costs in the composition of actually made capital investments forming the cost of the object, it is terminated when the object is in a state suitable for use.
Depreciation procedure
In connection with the entry into force of the SGS "Fixed assets", the procedure for accrualing depreciation on the objects of the library fund also has also changed. Consider what has changed in comparison with the past period.
As we can see, the cost criteria for objects have changed, now they are approximate to tax accounting.
Please note that new depreciation accrual rules are valid only in relation to the objects of the Library Foundation adopted for accounting as part of fixed assets from January 1, 2018. According to objects reflected in the account 101 07 to the specified date, it is not necessary to recalculate depreciation (the letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 84237).
Note:candle depreciation to 100% of the Library Fund facilities cost from 40,000 to 100,000 rubles. Adopted by January 1, 2018, no need.
According to paragraph 36 of the SGS "Fixed Tools", one of the following methods can be accrued:
1) linear method - accrual of a constant amount of depreciation throughout the entire useful use of the asset;
2) method of reduced residue - annual amount The depreciation is determined on the basis of the residual value of the object at the beginning of the reporting year and the rate of depreciation, calculated on the basis of the useful use of this object and the coefficient of not higher than 3, used by the accounting entity and established by it in accordance with its accounting policies;
3) proportional to the volume of products - accrual of depreciation amount based on expected use or expected asset performance. In accordance with this method, the depreciation amount may be zero during the production of production with the application of the corresponding facility of fixed assets.
Note:the corresponding depreciation method must be consolidated in the accounting policy of the institution and apply relative to the object of fixed assets consistently from the period by the period.
The method chosen by the institution should be justified and most accurately reflect the intended way to obtain future economic benefits or beneficial potential.
If the terms of use of the object change, from January 1, the depreciation method can be revised. However, it will act only for the remaining useful life of the object. Recalculate previously accrued depreciation for this object is not necessary (clause 37, 38 SGS "Fixed Tools").
Operations on depreciation over the objects of the library fund are recorded in taking into account the following accounting records:
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State institution |
State-financed organization |
Autonomous institution |
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Debit |
Credit |
Debit |
Credit |
Debit |
Credit |
|
1 401 20 271 |
0 401 20 271 |
0 104 28 410 |
0 401 20 271 |
0 104 28 000 |
|
Write-off object accounting
Write-off of the Library Fund Objects from Balance Accounting should be carried out in accordance with the rules set forth in Section. VIII SGS "Fixed Tools".
Based on the provisions of this section, when departing the object of fixed assets, the recognition of it in accounting as an asset is terminated. Disposal may occur on the following grounds (paragraph 45 of the SGS "Fixed Tools"):
on the grounds involving the decision to write off the property;
upon termination to solve the institution of use of the facility for the purposes provided for in the recognition of the facility and termination of the establishment of economic benefits or useful potential from the further use of this facility;
when transmitted in accordance with the lease agreement (property hiring) or contract gratuitous use, in case of a recipient of such property, the object of accounting as part of fixed assets;
when transferring another public sector organization;
when transmitted as a result of sales (donation);
for other reasons, providing for in accordance with the legislation of the Russian Federation, the termination of the right to operate property management (the rights of possession and (or) of the property obtained under the lease agreement (property hiring) or a contract for free use).
The disposal of the Library Fund objects is reflected on the loan of the corresponding accounts for analytical accounting accounts 1 101 08,000.
Financial result arising from the disposal of such objects is defined as the difference between receipts from disposal (if any) and residual value The object of fixed assets (clause 49 of the SSS "Fixed Tools").
Situations from practice
We will prepare all the above examples from practice.
Example 1.
As of January 1, 2018 in accounting autonomous Institution Cultures reflected the following remains of accounting accounts for the objects of the Library Fund:
- accounts 4 101 27 000 and 4 104 27 000 in the amount of 120,000 rubles;
- accounts 2 101 37 000 and 2 104 37 000 in the amount of 50,000 rubles.
In connection with the transition to the "fixed assets" of the establishment in the intercourse on the basis of accounting certificates (f. 0504833), the following correspondence of accounts are formed:
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Debit |
Credit |
Amount, rub. |
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|
Translation from the 2017 Library Fund accounting group: |
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- to another movable property |
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- to a particularly valuable movable property |
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- to another movable property |
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Transferring to the accounting group of 2018 "Other fixed assets": |
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a) in the sum of the book value of the library foundation related to: |
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- to a particularly valuable movable property |
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- to another movable property |
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b) in the amount of depreciation of the library foundation related to: |
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- to a particularly valuable movable property |
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- to another movable property |
Example 2.
In order to replenish the library fund in a state institution, books were received:
- acquired from a third-party organization at the expense of the budget for the amount of 12,000 rubles;
- received free as donations from individuals at fair value 3 000 rubles.
In accordance with the instructions on the procedure budget classification RF, approved by the order of the Ministry of Finance of the Russian Federation of 01.07.2013 No. 65n, the expenditures of the institution for the purchase of books to replenish the library fund are reflected in the code of expenses 244 "Other purchase of goods, works and services to provide state (municipal) needs" and refer to Article 310 " Increase the cost of fixed assets "Kward.
The following accounting records were formed in the budget accounting:
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Debit |
Credit |
Amount, rub. |
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|
The initial cost of books acquired at the expense of budgetary funds was formed. |
Shipment documents supplier |
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Accepted on the balance sheet recorded books: |
Act on the reception-transmission of non-financial assets (f. 0504101), decision of the Commission on the definition of fair value of books, donation agreement, inventory card of group accounting of non-financial assets (f. 0504032) |
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- acquired for the fee |
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- obtained in the form of donations |
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Debt is repaid before supplier of books |
Extract from the personal account of the recipient of budget funds (f. 0531759) |
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Accrued depreciation when issuing books in operation (in the amount of 100%) |
Accounting information (f. 0504833) |
Example 3.
In coordination with the founder from the balance of the budgetary institution of culture, those who came into disrepair were written out due to the windiness of the book included in the library fund (are related to particularly valuable property). The initial cost of books is 20,000 rubles. Depreciation is accrued in the amount of 100%. Books were acquired at the expense of subsidies for the implementation of the state task.
In accounting on the basis of an act on the write-off of excluded Library Fund facilities (F. 0504144) reflect the following account correspondence:
In accordance with the provisions of the "Fixed Tools" provisions in relation to the objects of the Library Fund, the following accounting rules apply:
if the useful life of these facilities is the same, as well as their cost is not significant, they are combined into one inventory object recognized for accounting purposes by a complex of fixed assets;
the objects of the library fund are reflected on the balance sheet of other fixed assets on the account 0 101 08,000, and the depreciation deductions on them - on the account 0 104 08,000;
to form the initial cost of named objects, as before, on the corresponding accounts of analytical accounting of account 1 106 00 000;
on objects worth up to 100,000 rubles. Including the depreciation is charged in the amount of 100% of the initial cost when they are issued to operation, and the objects over the specified amount - in accordance with the calculated depreciation standards.
In conclusion, I would like to note that today the instruction No. 157n is not in line with the requirements of the SGS "Fundamentals". Therefore, the use of accounts under consideration in order to account for the objects of the Library Fund should be consolidated in the accounting policy of the institution.
In 2017, the new all-Russian classifier of fixed assets came into force. Also with the specified date is valid new edition Classifications of fixed assets included in depreciation groups
07.02.2017The new OKOF was developed instead of the previously used classifier OK 013-94, approved by the Resolution of the State Standard of the Russian Federation dated December 26, 1994 No. 359. Recall that the previous OKOF operated for 20 years (from 1996 to 2016). During this time, many of his concepts and terms are outdated. Despite the periodic adjustments of the old classifier, standardization specialists decided to introduce a new document, which should comply with not only Russian realities, but also international Rules Groupings of fixed assets.
It is worth noting today in international Practice Fixed assets are classified in accordance with the National Accounts System (SNA 2008) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, International Monetary Fund and Group World Bank. The new OKOF is brought as close as possible with such a system and allows you to ensure the transition of organizations to the classification of fixed assets adopted worldwide.
Differences of the new ekof from the old one.
The classification objects in the new OKOF are still the main funds, while the number of the OKOF codes and their grouping differ fundamentally from previously accepted.
For your information
The main funds include the assets produced repeatedly or constantly over a long period of time, but at least one year, for the production of goods and the provision of services.
Code structure. New OKOF codes consist of 12 characters, and not out of 9. In addition to the signs corresponding to the grouping of fixed assets according to the SNA 2008, the structure of the new OKOF code includes a code assigned to the object of fixed assets according to All-Russian Classifier Products by type economic activity (OKPD 2) OK 034-2014 (KPES 2008).
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Structure of the OKOF code |
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New code (12 characters) |
Old code (9 characters) |
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xxx.xx.xx.xx.xxx. |
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Code of group based on SNS 2008 |
Object code according to OKPD 2 |
Subsection |
Subclass |
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In case the objects of fixed assets do not have the corresponding groups in OKPD 2, their other classification is required, the 4th and 5th signs of the OKOF code are "0" |
The classes of fixed assets are formed on the basis of the corresponding classes of products in OKPD *. The necessary details of the dedicated classes reveals a subclass |
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Example OKOF code (passenger car) |
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310.29.10.20.000 |
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* All-Russian classifier for types of economic activity, products and services OK 004-93, approved by the Decree of the State Standard of the Russian Federation of 06.08.1993 No. 17. This classifier since 2017 has lost strength due to the introduction of OKPD 2.
Grouping fixed assets. Consider a group of fixed assets in the table in the new and old ocof.
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New OKOF (OK 013-2014) |
Old Okof (OK 013-94) |
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Section, subsection |
Name of the type of fixed assets |
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Residential buildings and rooms |
Buildings (except residential) |
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Buildings (except residential) |
Constructions |
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Constructions |
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Land improvement costs |
cars and equipment |
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Tools transport |
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Inventory manufacturing and economic |
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And other objects |
Cattle worker, productive and tribal (except for young and livestock for slaughter) |
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Weapons systems |
Perennial stands |
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Other material main funds not included in other groups |
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Intangible main funds |
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Expenditures on the transfer of ownership of unprovered assets |
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Objects of intellectual property |
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After analyzing the information given in the table, it is worth noting that among the majority of groups of fixed assets allocated in the new, and in the old ECOF, it is possible to carry out compliance, for example, group 100 corresponds to the group 13, group 220 - group 12, group 310 - group 15 and t. d.
This should also be noted differences. In particular, group 330 "Other machines and equipment, including economic equipment, and other objects" of the new OKOF united three subsections in themselves, which were kept in the old classifier: 14 "Machines and equipment", 16 "Inventory Production and Economic", 19 "Other material main funds."
We also note the allocation of completely new groups:
- 400 "Arms Systems". These groups include such basic funds purchased for military purposes, such as weapons (small, artillery, complexes and launchers of unmanaged rockets, etc.), controls of troops and weapons (fire), rocket-space systems (complexes), Military aircraft (aircraft, helicopters, unmanned complexes and aircraft, etc.), equipment support equipment, planting and maintenance of aircraft, orbital means and means of their preparation for launch, ships, ships, low military vessels, pontoons and Floating docks, ground-based orbital control complexes and special complexes, combat tracked and wheel machines (tanks, infantry and landing machines, etc.);
- 600 "Expenses for the transfer of ownership of unproven assets." These are the costs associated with transferring property rights to unproven assets, the cost of which relates to the assets made, but cannot be included in the cost of other assets produced. Therefore, these costs should be considered as separate category Funds. Exception is made for land plotsFor which the costs associated with the transfer of property rights are customary to be considered in accordance with the established practice as the cost of improving land.
Features of the transition to a new ekof.
It has been established that the ECOF is used for the purposes of budget (accounting) accounting by public sector organizations in cases provided for federal standardsunless otherwise installed authorized bodies state regulation Accounting.
Federal accounting standards for the public sector are supposed to be introduced since 2018. To date general provisions On the organization and maintenance of accounting (budget) accounting in state (municipal) institutions (GMU) established by Instruction No. 157n. This instruction provides for the use of the ECOF in accounting in accounting in the implementation of a grouping of fixed assets, that is, to determine the analytical accounting of fixed assets when registering them (paragraph 53 of Instructions No. 157N).
It is worth noting, previously there was a direct relationship between the grouping of fixed assets in accounting and the OKOF. In other words, in the symbols and names of the section (subsection) of the OKOF (OK 013-94) and the analytical account for fixed assets were used the same values. For example, this subsection 15 "Transport means" and analytical account 0 101 05,000 "Vehicles", subsection 16 "Inventory Production and Economic" and Analytical Score 0 101 06,000 "Production and Economic Inventory". There is no such connection in the new OKOF.
Consider in the table, as analytical accounts for fixed assets relate to the groupings of fixed assets in the new OKOF.
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Unified Account Accounting Plan in GMU |
New OKOF (OK 013-2014) |
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Name |
Name |
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Living spaces |
Residential buildings and rooms |
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Non-residential premises |
Buildings (except residential) |
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Constructions |
Constructions |
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cars and equipment |
Information, Computer and Telecommunication (ICT) Equipment |
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Other machines and equipment, including economic inventory |
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Arms systems (in terms of machinery and equipment). For example, equipment providing take-off, landing and maintenance of aircraft |
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Vehicles |
Vehicles |
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Production and Economic Inventory |
Other machines and equipment, including economic inventory |
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Library Foundation |
Originals of the works of entertainment genre, literature and art. For example, literary works |
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Other fixed assets |
Arms systems (in terms of other objects) |
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Cultivated animal resources, repeatedly giving products |
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Cultivated resources of plant origin, repeatedly giving products |
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It is worth noting that in a new OKOF, a grouping of fixed assets taken to account from January 1, 2017 should be carried out. With regard to old objects (taken to account until 01.01.2017), nothing should be changed. Any operations on the transfer of fixed assets to new groups are not produced. The Ministry of Finance is indicated in the letter dated December 27, 2016 No. 02-07-08 / 78243.
Transition keys. For the purpose of moving from the use of the old OKOF (OK 013-94) to the new classifier (OK 013-2014) in 2017 by order of Rosstandart dated 04.04.2016 No. 458 (hereinafter referred to as Order No. 458) developed direct and reverse keys between OK 013-94 And OK 013-2014.
Both keys are presented as reference tables in which the codes and the names of the position of the old and new ocofof are given for comparison. Compliance is installed on one or several positions at once.
Some positions that existed in the old OKOF, in the new classifier are in the consolidated form or, on the contrary, are detailed. For example, positions OK 013-94 11 4521011 "Power plant buildings", 11 4521103 "Power plant diesel", 11 4521104 "Power station atomic", 11 4521105 "The hydraulic power plant (except accumulating)" corresponds to the position 210.00.11.10.110 "Power Station Buildings" from OK 013-2014.
If there are contradictions in applying a direct (reverse) transition key, as well as the lack of positions in new codes OK 013-2014 for accounting objects, according to its criteria that are fundamental means, the commission for the admission and disposal of assets of the institution may make an independent decision to assign the specified objects To the corresponding group of codes OK 013-2014 (the letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08 / 78243).
According to individual positions (for example, "household household inventory", "Catalog cabinets", "cabinets of folding furniture") in the direct transitional key can be found in the wording: "are not fundamental funds." In other words, these objects included in the old ECOF, according to a new classifier to the main funds do not belong. What does it mean? Do they recognize the main funds in accounting?
The explanations on this issue are given in the letters of the Ministry of Finance of the Russian Federation of December 30, 2016 No. 02-08-07 / 79584, from 12/27/2016 No. 02-07-08 / 7824. They noted that the criteria for attributing objects of material values \u200b\u200bto fixed assets are established by the instruction No. 157n, not the ECOF. In this regard, if in accordance with the instructions No. 157n, material values \u200b\u200brelate to the facilities of fixed assets, but they did not enter the new OKOF (OK 013-2014), such objects are accepted for accounting as fixed assets with grouping according to the old OKOF (OK 013 -94). And vice versa, if according to a new classifier, material values \u200b\u200bare attributed to the main funds, but in accordance with paragraph 99 of Instructions No. 157n, the specified values \u200b\u200brelate to material reserves (despite the fact that the useful use of these objects is more than 12 months), such objects are accepted To account in accordance with the instructions No. 157n in the composition of material reserves.
Updated OS classification and its features.
As mentioned above, since 2017, a new version of the OS classification is applied (as amended by the Decree of the Government of the Russian Federation of 07.07.2016 No. 640). The fixed assets in it are grouped according to new OKOF codes.
Note that the number and names depreciation groups, as well as the useful use for them installed on them remained the same. At the same time, when applying the new OS classification, it is necessary to be extremely attentive, since some fixed assets listed in the old classification in one depreciation group, according to a new classification, can be included in another amortization group.
Recall, the classification of the OS is the main document to determine the useful life required when registering the object of material values \u200b\u200bas a fixed assessment, as well as when depreciation is accrued in order not only to accounting, but also tax accounting.
Updated OS classification applies to the objects of fixed assets commissioned from January 1, 2017 (letters of the Ministry of Finance of the Russian Federation of 08.11.2016 No. 03-03-RZ / 65124, from 10/06/2016 No. 03-05-05-01 / 58129) .
Thus, in relation to the fixed assets commissioned (adopted for registration) until 01.01.2017, useful life remains the same. You do not need to change it in accordance with the new classification.
* * *
Since 2017, a new OKOF has been applied, as well as the new edition of the OS classification.
Compared to the old OKOF, not only the structure of the OKOF code has changed, but also the grouping of fixed assets. Go to a new classifier will help the developed transition keys that set by one or more positions of the new ocofof. Using the transition keys, the correspondence can be installed both in the direct (from the old eloof to the new one) and in the opposite (from the new ekof to the old) order.
In the new classification of OS, the number of depreciation groups remains the same. But in the list of fixed assets included in such groups, compared to the previously applied classification there are discrepancies.
It is worth noting that new classifiers should be applied to the facilities of fixed assets commissioned (taking into account) after January 1, 2017.
Objects of fixed assets adopted for accounting before January 1, 2017 are reflected in the accounting (budget) accounting according to the instruction No. 157n with a grouping on the old OKOF and the useful life of the specified objects established taking into account the classification of the OS (as amended to 01.01.2017) .
During the transition to new classifiers between financial years (intercreational period), the transactions on the transfer of balances of fixed assets into new groups, as well as operations for recalculation of depreciation are not performed.
Instructions for the application of a single accounting plan for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, ultrasound. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n.
