As noted above, until January 1, 2013 (in transition period) the provisions of the Real Estate Cadastre Law do not apply to buildings, structures, premises, and unfinished construction projects. In relation to these objects, state registration is carried out in the manner established on March 1, 2008, for the state technical accounting And technical inventory objects capital construction and state technical accounting housing stock(Part 2 of Article 43 of the Real Estate Cadastre Law). At the same time, buildings, structures, premises and objects of unfinished construction, recorded by OTI (BTI) before March 1, 2008 and taken into account by them during the transition period (from March 1, 2008 to January 1, 2013) are considered included in the State Tax Code (Art. 45 of the Real Estate Cadastre Law).
Due to its special social significance residential premises state accounting of the housing stock is provided, including technical accounting of the housing stock, including its technical inventory and certification - issuing technical passports of residential premises containing technical and other information about residential premises related to ensuring compliance of residential premises with established requirements (Part 5 of Art. 19 ZhK). Order state accounting housing funds of all forms of ownership (private, state, municipal) are established by the federal executive body authorized by the Government of the Russian Federation (clause 1 of article 12, part 4 of article 19 of the Housing Code). The competence of state authorities of a constituent entity of the Russian Federation and local self-government bodies includes maintaining records of the corresponding state and municipal housing funds (clause 1 of article 13, clause 1 of part 1 of article 14 of the Housing Code). That is, the legislation of a subject of the Russian Federation (or a municipal entity) cannot regulate the procedure for technical accounting (technical inventory and certification) of residential premises of all forms of ownership on the territory of a given subject of the Russian Federation (municipal entity).
Currently, the procedure for state accounting and technical inventory is regulated by the following regulations:
- Regulations on state accounting of housing stock in Russian Federation, approved by Decree of the Government of the Russian Federation dated October 13, 1997 N 1301 (hereinafter referred to as the Regulations on Housing Stock Accounting);
- Regulations on the organization in the Russian Federation of state technical accounting and inventory of capital construction projects, approved by Decree of the Government of the Russian Federation dated December 4, 2000 N 921 (hereinafter referred to as the Regulations on technical accounting and inventory);
- Instructions on conducting accounting of the housing stock in the Russian Federation, approved by order of the Ministry of Land Construction of Russia dated 08/04/1998 N 3;
- Order of the Ministry of Economic Development of Russia dated August 17, 2006 N 244 “On approval of the form technical passport individual object housing construction and the procedure for its registration by the organization (body) for recording real estate objects;
- Order of the Ministry of Economic Development of Russia dated September 8, 2006 N 268 “On approval of the Rules for maintaining a Unified state register capital construction projects" (hereinafter referred to as the Rules for maintaining the USROKS).
For state registration technical accounting is not only a description of the characteristics of real estate, but also confirmation of the legal fact of the creation (existence) of an object of law.
According to clause 12 of the Regulations on technical accounting and inventory, information from OTI (BTI) obtained during technical inventory and state technical
accounting (hereinafter referred to as technical inventory and accounting), are used for:
- state registration of rights;
- maintaining state statistical records;
- determining the amount of property tax;
- entering information about previously registered real estate into the State Property Committee;
- maintaining a register of federal property.
Clause 6 of the Regulations on Technical Accounting establishes that technical inventory and accounting are divided into:
- for primary technical inventory and accounting;
- technical inventory and accounting of changes in the characteristics of capital construction projects.
Technical inventory and accounting of capital construction projects are carried out based on applications from interested parties. Based on the results of the inventory, a technical passport of the object is drawn up, which is the basis for maintaining the Unified State Register of Inventory.
By general rule technical accounting is carried out based on the results of technical inventory. Exception - primary technical accounting apartment buildings and capital construction projects (both with and without premises located in them), put into operation after March 1, 2008, as well as individual residential buildings built after March 1, 2008, for which there is project documentation(Clause 8 of the Regulations on Technical Accounting and Inventory). In these cases, at the choice of the applicant, primary accounting can be carried out without conducting a technical inventory. The following must be attached to the application for technical registration:
- For apartment building and the premises therein - a copy of the commissioning permit, floor plan with an explication and dimensions of the premises, a situational plan for the placement of the house within the boundaries land plot(drawn up according to the requirements for project documentation);
- for an individual residential building - a floor plan with explication and dimensions of the premises, a situational plan for the placement of the house within the boundaries of the land plot, description constructive solutions, including wall material (drawn up according to the requirements for design documentation);
- for a capital construction project non-residential purposes- a copy of the commissioning permit and a situational plan for the location of the facility within the boundaries of the land plot, to account for the premises in it - also a floor plan with an explication and dimensions of the premises (drawn up in accordance with the requirements for project documentation).
As a result of the initial registration, cadastral passports of the specified objects, as well as premises in apartment buildings and non-residential facilities. If on the territory of a subject of the Russian Federation the Rules for maintaining the Unified State Register of Registered Regional Registers * (49) apply, then for technical registration without primary inventory Technical passports are issued based on the documents submitted by the applicant.
Technical inventory, as well as the issuance of documents on capital construction projects to individuals and legal entities, is carried out for a fee, the amount and procedure for collecting which is established by the legislation of the Russian Federation (clause 10 of the Regulations on technical accounting and inventory). The technical inventory of the housing stock is carried out at rates approved by the executive authorities of the constituent entities of the Russian Federation (clause 8 of the Regulations on accounting of the housing stock).
Thus, by order of the Department economic policy and development of Moscow dated December 13, 2005 N 50-R “On approval of selling prices for work on technical inventory of urban planning objects” (as amended on December 29, 2009) approved the cost of work on technical inventory of buildings, structures and land plots. Technical inventory in Moscow costs 20.3 rubles. per sq. m (10.3 rubles per sq. m. over 1000 sq. m.); technical passport of the apartment - 890 rubles; cadastral passport of a building, structure - 443.24 rubles, premises - 140.24 rubles. plus the graphic part - 1.3 rubles. per sq. m.
Decree of the Government of the Russian Federation dated August 12, 2010 N 615 established the maximum maximum size fees for issuance by the body or organization storing registration and technical documentation about a building, structure, premises or an object of unfinished construction, the state technical registration of which was carried out before the entry into force of the Law on the Real Estate Cadastre (March 1, 2008) or during the transition period its application (until January 1, 2013), the cadastral passport of such a property: for individuals- 500 rub., for legal entities- 1000 rub.
According to clause 16 of the Regulations on technical accounting and inventory, information about capital construction projects is provided upon applications (requests):
a) the owner, holder (balance holder) or their proxies (upon presentation of a duly executed power of attorney);
b) heirs by law or will;
c) law enforcement agencies and courts (on cases pending in them);
d) bodies of state power and local self-government (for facilities in the relevant territory);
d) tax authorities(by objects in the territory of their jurisdiction);
f) state statistics bodies (information included in the forms of federal state statistical observation);
g) justice institutions for state registration of rights to real estate and transactions with him;
h) other bodies and persons determined by the legislation of the Russian Federation.
Unless otherwise established by law, information and documents about objects of technical accounting and inventory are provided within a month from the date of application by the owner of the object (owner, balance holder, heir and their representatives) (clause 17 of the Regulations on technical accounting and inventory).
The rules for issuing a technical passport for a capital construction project and a cadastral passport for a real estate property differ in terms of timing and circle of persons.
During the transition period established by the Law on the Real Estate Cadastre until January 1, 2013, the OTI (BTI) is obliged to issue a cadastral passport of a building, structure, premises, or unfinished construction project previously registered by it within 10 days at the request of any person for a fee, the amount of which is established subject of the Russian Federation (Part 9 of Article 45 of the Law on the Real Estate Cadastre).
At the same time, no one has the right to demand from the owner of a property previously registered in the OTI (BTI) or from another person to carry out a planned, unscheduled or other technical inventory (re-registration, re-description, formation, etc.) in connection with the issuance of a cadastral passport or in connection with the registration of the right to the object (part 10 of article 45 of the Law on the Real Estate Cadastre).
Decree of the Government of the Russian Federation dated September 10, 2004 N 477 “On amendments to certain acts of the Government of the Russian Federation on the implementation of state technical accounting and technical inventory of capital construction projects” establishes that:
1) technical inventory is carried out by organizations (bodies),
accredited by Rosnedvizhimost;
2) state technical accounting should be carried out by Rosnedvizhimost and its territorial bodies (after the adoption of regulations defining the procedure for state technical accounting).
Currently, by Decree of the President of the Russian Federation of December 25, 2008 N 1847 “On the Federal Service for State Registration, Cadastre and Cartography,” Rosnedvizhimost has been abolished, and its functions have been transferred to Rosreestr.
In accordance with clauses 7.1.19, 7.1.40 of the Model Regulations on the Territorial Body Federal service state registration, cadastre and cartography, approved by order of the Ministry of Economic Development of Russia dated October 5, 2009 N 395 * (51), the territorial bodies of Rosreestr are vested with the functions of accreditation of OTI (BTI) and maintaining state technical records of capital construction projects (in regions in which the Rules for Maintaining EGROX) (see next subparagraph).
In those constituent entities of the Russian Federation in whose territory the Rules for maintaining the Unified State Register of Regional Registers are not in effect, technical inventory and technical accounting are carried out by OTI (BTI). The objects registered by them are considered included in the State Property Committee (Article 45 of the Law on the Real Estate Cadastre).
As established by clause 7 of the Regulations on Technical Accounting and Inventory, when carrying out technical accounting, an object is assigned inventory and cadastral numbers.
A cadastral number can be assigned to buildings, structures, and premises only when registering an object with the Unified State Register of Regional Registers (Clause 10, 17 of the Rules for maintaining the Unified State Register of Regional Registers). If the real estate object (building, structure, premises) has a cadastral number in in the prescribed manner is not assigned, this is not an obstacle to state registration. In this case, the registering authority independently assigns a conditional number in accordance with clause 3 of Art. 12 of the Law on Registration of Rights and the Instructions of the Ministry of Justice on the assignment of conditional numbers to real estate objects. Objects that are assigned a conditional number during state registration of rights are considered included in the State Property Committee (part 1 of article 45 of the Law on the Real Estate Cadastre). Such objects are assigned a cadastral number without the participation of the copyright holder when information about it is included in the relevant sections of the Civil Code:
- in the order of transferring information to the State Property Committee during the transition period until January 1, 2013 (Part 4 of Article 45 of the Law on the Real Estate Cadastre);
- upon receipt by the authority cadastral registration request for the release of information on the object (Part 6 of Article 45 of the Law on the Real Estate Cadastre).
Accounting for changes in object characteristics. In accordance with clause 9 of the Regulations on technical accounting and inventory, a technical inventory of changes in the characteristics of a capital construction project is carried out in the event of changes in technical or quality characteristics object (redevelopment, reconstruction, re-equipment, reconstruction, destruction, demolition) based on an application from an interested party. Based on the results of the technical inventory of changes, state technical registration is carried out in connection with the change in characteristics and a cadastral passport is issued containing updated information about such an object.
There are two requirements here: 1) The inventory number must be unique. That is, there should not be more than one fixed asset with the same inventory number. Also, paragraph 46 of Order No. 157n states that after writing off a fixed asset, it is unacceptable to reuse its inventory number. 2) The inventory number must be “serial”. Thus, the legislation does not establish any requirements for the number of digits in the inventory number of a fixed asset and the content of these digits. According to paragraph 46 of Instruction No. 157n, the inventory number assigned to an object must be designated by the financially responsible person in the presence of an authorized member of the commission for the receipt and disposal of assets by attaching a token to it, applying paint to the accounting object or in another way that ensures the safety of the marking.
How to assign an inventory number in 1s?
Methods of applying an inventory number to fixed assets:
- attaching a token with a number;
- applying a number with paint;
- other methods ensuring the safety of markings (engraving, stamping, welding, etc.).
If the fixed asset is a complex of structurally articulated objects, i.e., consists of separate elements that together make up a single whole, then each element of the complex fixed asset is indicated with a single inventory number assigned to the entire complex as a whole. If it is not possible to apply an inventory number to a fixed asset due to special requirements for its operation, the inventory number is not affixed.
This fact is reflected in the accounting records indicating the corresponding fixed asset without an assigned inventory number. Subscribe to our channel in Yandex.
Fixed Asset Accounting
When entering a new template, you should indicate in the “Inventory number length” attribute the number of characters in the inventory number code (no more than 30 characters). The template may consist of components and may include the following fields:
- Synthetic account code (SCC - 3 characters);
- Analytical account code (ss - 2 characters);
- Funding source code (AND -1 character);
- Number depreciation group(AA - 2 characters);
- OKOF code (KKKKKKKKK - 9 characters);
- Year of admission (YYYY – 2 or 4 digits);
- Month of admission (MM - 2 digits);
- Day of admission (DD - 2 digits);
- KPS - classification sign accounts (RRRRRRRRRRRRRRRRRR – 17 characters);
- Sequential number in the group (NNN... up to 20 characters).
When generating the inventory number, the template fields are replaced with the corresponding data.
How to assign an inventory number to a fixed asset
On title page The accounting books contain information about the organization, as well as the data of the responsible employee. Organization name, division, date, full name and Personnel Number responsible accountant On the second page, fill in information about the object.
Information about the object Information is recorded as it is received. Residual value, revaluation, internal movements of an object An inventory card is created for each object.
It records all movements of the object. Information about the object, its revaluation and movement The reverse side of the card describes the changes that occur with the object during operation. Repair costs, changes in value and individual characteristics of the object The accountant fills out and signs the documents.
Numbers can be assigned using computer programs. This can be simple sequential numbering or defining a code using a pattern.
How to assign an inventory number to fixed assets
Kinds non-financial assets, to which inventory numbers are assigned Based on the provisions of Instruction No. 157n<1 уникальные инвентарные номера (далее — инвентарный номер) присваиваются следующим объектам нефинансовых активов:1) основным средствам. К основным средствам относятся материальные объекты имущества, независимо от их стоимости, со сроком полезного использования более 12 месяцев, предназначенные для неоднократного или постоянного использования на праве оперативного управления в процессе деятельности учреждения при выполнении им работ, оказании услуг, осуществления государственных полномочий (функций) либо для управленческих нужд учреждения, находящиеся в эксплуатации, запасе, на консервации, сданные в аренду, полученные в лизинг (сублизинг) (п.
38 Instructions No. 157n).
The procedure for assigning inventory numbers (grain, etc.)
The inventory number assigned to the object must be designated by the financially responsible person in the presence of an authorized member of the commission for the receipt and disposal of assets by attaching a token to it, applying paint to the accounting object or in another way that ensures the safety of the marking. Allowed if it is impossible to designate the inventory number on the fixed asset object in in cases determined by the requirements of its operation, apply it only when reflected in the relevant accounting registers without applying it to the fixed asset object. The inventory number assigned to the fixed asset object is retained by it for the entire period of its presence in the institution. Inventory numbers of those removed from balance sheet accounting Inventory objects of fixed assets are not assigned to newly accepted objects for accounting; 2) intangible assets. According to clause
How to assign an inventory number to a fixed asset in 1c
Important
See Fig. 3) (Fig. 3) Further, for example, when an object is accepted for accounting, for example, the following inventory number will be generated to account 2 101 36 “Production and business inventory - other movable property of the institution.” (See Fig. 4) (Fig.4) When generating an inventory number, it is checked for uniqueness within the institution. If the institution has previously entered inventory numbers into the program manually according to a certain template, then the serial number generated by processing may not be unique.
If the received inventory number is not unique, then you need to change the value of the “Order number” attribute in the table and try to generate it again (click on the “Run” button).
How to correctly assign an inventory number to a fixed asset in 1c
The templates are stored in the “Templates for generating inventory numbers” directory, which is subordinate to the “Institutions” directory (See Fig. 1). You can enter a new inventory number template directly in the institution card (an element of the “Institutions” directory), on the “Accounting Settings” panel. Clicking the link Template for generating inventory numbers of fixed assets and intangible assets opens the directory “Templates of inventory numbers”, in which you can specify the structure of inventory numbers, in accordance with which inventory numbers of fixed assets, intangible and non-produced assets accepted for accounting should be automatically generated.
(Fig. 1) The title of the template form indicates the institution for which the template is being created. The “Name” attribute is a mandatory attribute of any directory.
Here you can enter any information.
Attention
For example, you can encode the accounting account and the date of acceptance for accounting into it. Let's look at the procedure for creating an inventory number template.
You can find this directory in the organization’s card: Follow the hyperlink on the left. The directory form will open: You can create a new element in this directory.
I would like to draw your attention to the fact that each element must be tied to a specific organization, so it will not be possible to create two templates for one institution. This is due to the fact that the procedure for generating inventory numbers for fixed assets must be uniform.
In our demo database, one template has already been created, so it will not be possible to save another one. Let's look at the procedure for creating a template without saving. Clicking the “Create” button opens the following form: The “Name” attribute is a free text field that specifies the name of the template.
Instruction 1 The inventory number of the fixed asset is assigned by the head of the organization. To do this, he must issue an order to assign a number to the object. First, it is advisable to indicate the procedure for determining the number in the accounting policy of the enterprise or in another local regulatory act. Inventory numbers, as a rule, are fixed in inventory cards (form No. OS-6) and serve to mechanize the accounting of fixed assets.
2 Some organizations use this principle of assigning a number: the first two digits are the fixed asset account, for example, 01. The next two digits are the subaccount, for example, the building - 01, followed by the serial number of the fixed asset object, for example, 03. Thus, the building is assigned inventory number 010103. You can also include the department code here. 3 Please note that the number remains with the object for the entire period of its use.
Competent and properly organized accounting at an enterprise allows you to find out at any time about the state of the financial and financial situation of the organization. The material part of the property is the fixed assets of the economic structure. Strict control over the use of these funds, their movement, and safety is necessary. For this purpose, the inventory numbers of fixed assets are used. , which are assigned to each OS object. We will try to briefly explain what an inventory number is and how to assign an inventory number to a fixed asset.
Why is numbering needed?
Accountants who have been working at enterprises for more than one year know that their organization has fixed assets on its balance sheet, but not everyone in practice is faced with the need to accept a new fixed asset item. Some accounting workers have no idea how to correctly carry out this procedure, register an object in the accounting registers and reflect it on the balance sheet. There are many reasons why an inventory number of fixed assets is necessary:
- The presence of a large number of objects at the enterprise;
- Constant movements of material assets;
- Existence of leased buildings, machinery, machinery and equipment;
- Regular inventories of the organization's funds.
Knowing how inventory numbers are assigned to fixed assets, an enterprise accountant will constantly have up-to-date information about the state of fixed assets accounting and promptly provide it to the organization’s management and regulatory authorities.
The official document that you need to refer to when resolving this issue is the Methodological Guidelines for Accounting for Fixed Assets, approved by Order of the Ministry of Finance of the Russian Federation on October 13, 2003 No. 91 n. Here we will only briefly outline the necessary steps and the approximate sequence of the procedure.
Basic Rules
- Each OS object is assigned an inventory number once for the entire period of its operation.
- If an object consists of several parts, each is numbered separately.
- The number of an object written off the balance sheet should not be assigned to other types of property of the enterprise for 5 years.
- Moving the OS within the enterprise does not serve as a reason to change the number.
- Leased funds can be accounted for by numbers assigned by the lessor.
Numbering of fixed assets
The Order on the accounting policy of an enterprise must include a clause on how to assign inventory numbers to fixed assets. The numbering order of the OS is reflected here, that is, the inventory number, how many digits it can have, is regulated only by this document. In enterprises where the number of objects is small, you can use simple numbering: 001, 002, 003, etc. For a large number of objects, a more complex system is used, let’s take No. 0104001, where:
01 - code in synthetic accounting (Chart of Accounts);
04 - code of the structural unit of the organization (warehouse, workshop, office);
001 - serial number of OS in the list of items similar in purpose.
Inventory number example:
A forklift has arrived at warehouse No. 2, and the same warehouse already has one. The inventory number of a new forklift can be set using the above method:
- 01 - account number in the Chart of Accounts;
- 02 - warehouse number;
- 002 - serial number of forklifts in this warehouse.
In this case, the number will be 0102002.
Method of applying the number to the OS
In the practice of accountants, there are cases when it is impossible to apply numbering to an object using accessible methods; in such situations, data about the operating system is stored only on accounting registers. Objects to be numbered can be marked by any method possible for the organization:
- Using paint and stencil:
- Apply stickers or tokens;
- Use engraved plates.
Advice. Do not forget that by applying the inventory number incorrectly, you can spoil the numbering object itself; carefully consider all the nuances before you begin to act.
The head and chief accountant of the organization must constantly monitor the correct and timely registration of the movement of fixed assets, this will ensure their safety, allow for prompt receipt of clear information, and will help in organizing the entire work of the enterprise.
It will cost a lot to put together a good sample. The reason is of great importance. The reader involuntarily builds emotions about the signatory, who wrote his motives, by studying the appeal and his thoughts. In reality, appeal is a proxy for the applicant's character. In cases where the decision is formed from an emotional state, this is extremely important.
Proper operation and control of the use of fixed assets is one of the most important tasks of an organization, since operating systems provide the main activities of enterprises and institutions for a long period of time. For ease of accounting, each unit is assigned a specific number, called an inventory number. Inventory numbers of fixed assets are used throughout the entire established period of their operation.
Assigning an inventory number
The procedure for assigning an inventory number to an object is prescribed in the order of the Ministry of Finance of the Russian Federation of 2003 No. 91n “On approval of the Guidelines for accounting of fixed assets” with later amendments and clarifications. The order does not concern the procedure for compiling the inventory numbers themselves, so the specifics of their assignment belong to the institution itself. In some cases, recommendations from industry structures are issued.
Usually the number is a code system if there are many fixed assets or the accounting unit is a complex of objects. This can be the code of the analytical and synthetic accounting account on which fixed assets are recorded, the code of the department - the location of the object. This is followed by a sequential number, which is assigned arbitrarily in a set of accounting units similar to it.
If the company or institution is not large in size, then the inventory number is the same serial number: 001,002, etc. In this case, it is convenient to keep a journal to record the assigned inventory numbers.
A number is applied to each item to be counted using oil paint or spray paint through a stencil.
It may be written on a sticker or stamped on an attached token.
Inventory numbers of fixed assets: how to assign an inventory number
How to assign an inventory number
An organization needs to know how to assign an inventory number. when it puts into operation fixed assets to carry out its activities. All operating systems must be accountable. The accounting unit for fixed assets is an inventory item. This is an object that has certain properties necessary for the implementation of specific tasks. If a fixed asset has a number of components that differ in purpose and function, then each of them is assigned a separate inventory number.
Each fixed asset defined as an inventory item must be assigned its own inventory number. This is necessary in order to keep records of OS and monitor their safety. Numbers are affixed to objects by applying paint, attaching tags, and other methods.
Assignment of inventory numbers
1. Recommendations on how to assign an inventory number are contained in the Guidelines for OS accounting. They determined that the inventory number assigned to an object of fixed assets will reflect this object in accounting throughout the entire period of use of this fixed asset in the organization.
2. Each part of the inventory object, which has its own functionality, is assigned a separate inventory number. That is, one fixed asset can have several numbers depending on the number of parts. If an inventory item, despite the presence of its component parts, is not differentiated into them by useful life and is used holistically, it is assigned one inventory number of the fixed asset.
3. The inventory number is retained for the fixed asset even when the object is moved within the same organization. If an inventory item is used by an enterprise under a lease agreement, it retains the number that the lessor gave it.
4. If the assignment of inventory numbers is recorded in a special document, then the procedure for compiling them is not regulated. This responsibility is assigned to the organizations themselves, therefore, before starting to generate inventory numbers, it is recommended to draw up some internal act of the organization that determines the sequence of creating fixed asset numbers.
5. The formation of inventory numbers can be based on the accounting number by which the inventory item is accounted for. If the organization has branches, their numbering can be included in the inventory numbers. If there are few fixed assets, it makes sense to assign numbers to them in order. In this case, it is advisable to record inventory numbers in a special accounting journal.
How to assign an inventory number. is described in the Guidelines for Accounting of Fixed Assets, but how to form the numbers is up to you, the legislation gives organizations this opportunity.
Accounting for receipt of fixed assets
The assigned number is indicated by attaching a metal token to the inventory item, applying paint, or otherwise. In cases where an inventory item has several parts that have different useful lives and are accounted for as independent inventory numbers, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life, it is listed under one inventory number. With an automated fixed asset accounting system, objects are assigned fixed asset codes in accordance with the All-Russian Classifier of Fixed Assets (OKOF).
The assigned inventory number remains with the object for the entire period of its stay in the institution. Inventory numbers of fixed assets written off from accounting cannot be assigned to other newly received objects.
Leased fixed assets are accounted for by the tenant in off-balance sheet account 01 “Leased fixed assets” (if the tenant is a budget institution) under the inventory numbers assigned to them by the lessor.
Inventory numbers must be indicated in all primary documents that document the movement of fixed assets, and in analytical accounting registers.
When fixed assets are received free of charge, an acceptance and transfer certificate is also drawn up, which indicates all the details necessary for registration. All valuables received free of charge are registered at market value, and at the same time all technical documentation for this object (passport, drawings, etc.) is transferred. If the fixed assets were in operation, the amount of depreciation is indicated.
Fixed assets purchased from suppliers are accounted for on the balance sheet according to the supplier's documents, on which the financially responsible person must sign for receipt of these values, indicating the date of receipt.
Acceptance of completed work on the completion and additional equipment of the facility, carried out in the order of capital investments, is formalized by an act in the OS-3 form, which indicates the change in the technical characteristics and initial cost of the facility as a result of reconstruction and modernization. The act is signed by the responsible persons who carry out and accept the work, and is submitted to the accounting department of the institution, on the basis of which entries are made in the inventory cards. At the same time, changes are made to the technical passport of the object in the characteristics of the object associated with major repairs, reconstruction and modernization.
Accounting for fixed assets is carried out on the first order account 01 “Fixed assets”, which is divided into subaccounts: 010 “Buildings”, 011 “Structures”, 012 “Transmission devices”, 013 “Machinery and equipment”, 015 “Vehicles”, 016 “ Tools, production (including accessories) and household equipment", 017 "Working and productive livestock", 018 "Library fund", 019 "Other fixed assets". In all subaccounts, fixed assets are accounted for with the allocation of appropriate groups.
Subaccount 010 “Buildings” takes into account buildings for industrial and economic purposes, occupied by government bodies, socio-cultural and other institutions (group 1), as well as wholly or predominantly intended for housing (group 2).
Inventory object and its number
Uniqueness, order and continuity
Until 2005, a fixed asset item newly accepted for accounting had to be assigned an 8-digit inventory number (see the diagram “Inventory number structure” in paragraph 48 of Instruction No. 107n).
The instructions for budget accounting, approved by Order of the Ministry of Finance of Russia dated August 26, 2004 N 70n (hereinafter referred to as Instruction N 70n), do not contain any special instructions on the format of the inventory number. Paragraph 19 of Instruction No. 70n only says that it must be unique and ordinal.
Uniqueness also means that the inventory numbers of fixed assets written off from budget accounting will not be assigned to other objects. You cannot change numbers previously assigned to objects. Otherwise, the very first paragraph of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” will be violated. It states that accounting must be continuous.
Agree that at the moment when the inventory numbers are converted, a time gap appears. For example, accountants decided to start numbering from 2005 with the number “1”, and to add the letter “c” to the old inventory numbers.
However, such actions are more exotic than practical. Usually, accountants are not concerned about the uniqueness of the number. For some reason, fears and concerns are associated with the definition of “ordinal”. Some accountants decided that it means the simplest numbering - continuous (chronological), which must certainly look like this: 001, 002, 003, 004. 010, 011, 012, 013, 014. 100, 101, 102, 103. This opinion - wrong. The definition of “serial” means that the numbering of fixed assets must be systematized (ordered). Moreover, the system can be natural numbers arranged in chronological order (1, 2, 3.), or it can be completely different.
The structure of the inventory number in paragraph 48 of Instruction No. 107n
¦ subject ¦ group ¦ serial number of the object in the group ¦
Encrypted object
If there are a lot of fixed assets, continuous numbering is not the best option due to its lack of information. In this case, a different type of encryption is used - group encryption. In this case, for each type of object (see table “Types of inventory objects”) you need to assign certain numbers, including those reserved for subsequent receipts.
Example 1. Consider the structure of inventory numbers 010 1 0001 and 016 3 0023 assigned to fixed assets in 2004.
¦016 - tools, production¦3 - household equipment¦023 - serial number of inventory¦
¦ and household equipment ¦ ¦ ¦
¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦
¦02 - Non-residential premises ¦0002 - serial number ¦
¦06 - Industrial and household equipment ¦0024 - serial number ¦
02 0002 and 06 0024.
It is important for the heads of some budgetary institutions to know how much depreciable and non-depreciable property they have. To identify a group of depreciable fixed assets, inventory numbers are formed as follows:
¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦
¦104 - sign of depreciation ¦02 - Non-residential premises ¦002 - serial number ¦
¦104 - sign of depreciation ¦06 - Industrial and household equipment¦024 - serial number ¦
The complete inventory numbers will look like this:
104 02 002 and 104 06 024.
"I got the following inventory numbers: 104 04 2000001 - a car purchased with extra-budgetary funds; 104 04 1000001 - a car purchased with budget funds."
However, programmers do not advise getting involved in gigantomania. “Not all accounting programs can support such a long prefix,” says R.I. Ivanov, analyst at Bukhsoft-Millennium. Translated from computer vocabulary, the word "prefix" means the contents of a special register used in the program.
If all the property of your institution is depreciable, and the grouping by source is relevant, then the inventory number may look like this:
2 04 000001 - a car purchased with extra-budgetary funds;
1 04 000001 - a car purchased using budget funds.
Types of inventory items according to OKOF
¦Inventory object, on which accounts-¦ Characteristics ¦
¦the balance of budget accounting is taken into account ¦ ¦
¦Buildings ¦Each separate building. If buildings have a common wall,
¦0 101 01 000 ¦but each of them is an independent whole, they are considered separately-¦
¦"Residential premises" ¦inventory objects. Included in the building as an inventory
¦0 101 02 000 ¦the object includes all internal communications necessary for its¦
¦Outbuildings and structures ¦Outbuildings, fences, sheds, fences, wells and¦
¦0 101 02 000 ¦other outbuildings together with the building constitute one¦
¦0 101 03 000 ¦or more buildings, then they are considered independent inventory¦
¦"Structures" ¦objects ¦
¦External buildings to the building ¦If the external buildings to the building have an independent owner-¦
¦0 101 02 000 ¦real value, then they are considered a separate inventory object-¦
¦"Non-residential premises" ¦vol. Free-standing boiler rooms, as well as capital outhouses¦
¦0 101 03 000 ¦buildings (warehouses, garages, etc.) are independent in-¦
¦"Structures" ¦inventory objects ¦
¦Structures and transfer devices-¦A separate structure (transfer device) with all devices-¦
¦0 101 03 000 ¦inventory objects ¦
¦"Structures" ¦ ¦
¦Power machines and equipment ¦Individual machine, apparatus, unit, installation, device, etc.,¦
¦0 101 04 000 ¦including related devices, accessories, equipment-¦
¦"Machinery and equipment" ¦ry, tools, electrical equipment, as well as individual equipment-¦
¦ ¦the foundation and the foundation are independent inventories¦
¦ ¦objects ¦
¦Measuring and regulating items - ¦Items included in fixed assets and not ¦
“sets of laboratory equipment that are an integral part of another inventory object, having independent-¦
“ores” are of significant importance, they are independent inventory objects.
¦0 101 04 000 ¦tami ¦
¦"Machinery and equipment" ¦ ¦
¦Computer technology ¦Computing machines and devices (computers, monitors, printers, etc.)
¦0 101 04 000 ¦other components of one machine) are independent¦
¦"Machinery and equipment" ¦inventory objects ¦
¦Other machinery and equipment ¦A unit of equipment, including related accessories,¦
¦0 101 04 000 ¦accessories, devices and tools are independent¦
¦"Machinery and equipment" ¦inventory object ¦
¦Vehicles ¦Locomotives, cars, flails, semi-trailers, etc. are considered separately
¦0 101 05 000 ¦ object with related devices and accessories -¦
¦"Vehicles" ¦nosti. For example, spare wheelsets, a set of tools,
¦ ¦radio tape recorder received along with the object ¦
¦Industrial equipment and accessories-¦Industrial equipment and accessories that have their own-¦
The organization needs to know how to assign an inventory number when it puts into operation fixed assets to carry out its activities. All operating systems must be accountable. The accounting unit for fixed assets is an inventory item. This is an object that has certain properties necessary for the implementation of specific tasks. If a fixed asset has a number of components that differ in purpose and function, then each of them is assigned a separate inventory number.
Each fixed asset defined as an inventory item must be assigned its own inventory number. This is necessary in order to keep records of OS and monitor their safety. Numbers are affixed to objects by applying paint, attaching tags, and other methods.
Assignment of inventory numbers
1. Recommendations on how to assign an inventory number are contained in the Guidelines for OS accounting. They determined that the inventory number assigned to an object of fixed assets will reflect this object in accounting throughout the entire period of use of this fixed asset in the organization.
2. Each part of the inventory object, which has its own terms of functionality, is assigned a separate one. That is, one fixed asset can have several numbers depending on the number of parts. If an inventory item, despite the presence of its component parts, is not differentiated into them by useful life and is used holistically, it is assigned one inventory number of the fixed asset.
3. Inventory number is retained by the fixed asset even when the object is moved within the same organization. If an inventory item is used by an enterprise under a lease agreement, it retains the number that the lessor gave it.
4. If the assignment of inventory numbers is recorded in a special document, then the procedure for compiling them is not regulated. This responsibility is assigned to the organizations themselves, therefore, before starting to generate inventory numbers, it is recommended to draw up some internal act of the organization that determines the sequence of creating fixed asset numbers.
5. The formation of inventory numbers can be based on the accounting number by which the inventory item is accounted for. If the organization has branches, their numbering can be included in the inventory numbers. If there are few fixed assets, it makes sense to assign numbers to them in order. In this case, it is advisable to record inventory numbers in a special accounting journal.
How to assign an inventory number, is described in the Guidelines for Accounting for Fixed Assets, but how to form the numbers is up to you, the legislation gives organizations this opportunity.
