Non-residential premises were transferred to the state treasury institution (hereinafter - GKU) in December 2016 on the basis of the right of operational management by the order of the Ministry of Land Property. The premises are not registered and are recorded on off-balance sheet account 01. In December 2017, the equipment installed during the renovation in this building was transferred from GKU "X" The property was transferred free of charge, since the Ministry of Construction allocated money for overhaul and the purchase of this equipment GKU "X".
The institution is provided with an act of acceptance and transfer of objects non-financial assets according to the form 0504101 (notification is not provided). By this act, investments in fixed assets (account 106 31) are transferred to the state institution in four positions: a fire and security control and monitoring panel, a security alarm control panel, which are parts of the fire alarm system, a VRU box, a mini-automatic telephone exchange. Section 2 of the act on acceptance and transfer of objects of non-financial assets indicates that a major overhaul of the premises of the building was carried out with the purchase of equipment and inventory.
GKU and GKU "X" are subordinate to different state administrators of budgetary funds of the same budget level.
What wiring to take into account the donated equipment, if the ASU box goes as an inseparable additional equipment, that is, increases initial cost non-residential premises on an off-balance sheet account?
Having considered the issue, we came to the following conclusion:
Gratuitous transfer of capital investments in fixed assets to a state institution from another state institution subordinate to another GRBS of the same budget level is reflected in the budgetary accounting on account 1 106 31 000 in correspondence with account 1 401 10 180.
Grounds for an increase in the value of non-residential premises recorded on off-balance sheet account 01 before registration with respect to it in established order operational management rights are absent.
Rationale for the conclusion:
1. First of all, we note that when it comes to transferring property between institutions of the same level of the budget of the budgetary system of the Russian Federation, a government institution reflects the adoption of indicators on the budgetary account, in which the non-financial assets were recorded by the transferring party. That is, if investments in fixed assets are transferred to a state institution - otherwise movable property, accounted for by the transferring party at the time of transfer on account 0 106 31 000, then it is accepted for accounting by the receiving party also on account 0 106 31 000 "Investments in fixed assets - other movable property of the institution". This conclusion is explained by the fact that the codes of the corresponding accounts with the transmitting and receiving parties, reflected in column 9 of the Consolidated Settlement References (f. 0503125) when accepting and transferring assets, must be identical. Discrepancies in the KOSGU codes for an increase (decrease) in assets in the Information on Consolidated Calculations (f. 0503125) are not allowed, since it does not allow the corresponding user to correctly form a consolidated budget reporting(Clause 1.3 of the letter of the Ministry of Finance of Russia and the Federal Treasury dated 02.02.2017 NN 02-07-07 / 5669, 07-04-05 / 02-120).
Accordingly, a gratuitous transfer on the basis of the Act on the acceptance and transfer of objects of non-financial assets (f. 0504101) to a state institution of investments in fixed assets - other movable property (a security and fire control panel and an alarm control panel, which are parts of an OPS, Box VRU, Mini ATS) from another state institution subordinate to another GRBS of the same budget of the budgetary system of the Russian Federation, is reflected in budget accounting in the manner prescribed by paragraph two of clause 32 of the Instruction approved by the Ministry of Finance of Russia dated 06.12.2010 N 162n.
In the future, investments in other movable property reflected by the state institution on account 0 106 31 000 are accepted for accounting on account 0 101 00 000 on the basis of the decision of the commission on the receipt and disposal of assets (hereinafter referred to as the Commission), drawn up by the Act in the form established by the regulatory legal acts adopted in accordance with the legislation of the Russian Federation by the Ministry of Finance of the Russian Federation (clause 34 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n, hereinafter - N 157n).
When making this decision, the Commission should be guided by the provisions of paragraphs. 38, 39, 41, Instructions N 157n.
At the same time, we note that according to Instruction N 157n, internal signaling networks are part of the building and are not separate inventory objects. Independent inventory items include equipment of such systems, for example: terminal devices, instruments, devices, measuring instruments, controls; means of transformation, acceptance, transmission, storage of information; computer technology and office equipment.
Thus, the OPS installed in the premises is not taken into account as an object of fixed assets. Its presence is reflected in the inventory card for accounting for non-financial assets of the premises (f. 0504031). Terminal devices that meet the criteria for attribution to fixed assets listed in clauses are accepted as independent inventory objects. 38, 39, 41, Instructions N 157n.
Taking into account the foregoing in the situation under consideration, a state institution should accept as investments in fixed assets - other movable property of the institution, all four positions indicated in the Act on the acceptance and transfer of objects of non-financial assets (f. 0504101). In this case, the following correspondences of accounts are reflected in budget accounting:
1. Debit KRB 1 106 31 310 Credit KDB 1 401 10 180
- reflected the acceptance for accounting of the received non-financial assets under the Act on the acceptance and transfer of objects of non-financial assets (f. 0504101);
2. Debit KRB 1 101 3X 310 Credit KRB 1 106 31 310
- reflected the acceptance for accounting of objects that are fixed assets in accordance with the decision of the Commission.
2. Instruction No. 157n provides for an exhaustive list of measures leading to an increase in the initial (book) value of the object of non-financial assets. These are modernization, additional equipment, reconstruction, including with elements of restoration, technical re-equipment. In this case, the condition for improving (increasing) the initially adopted standard indicators of the functioning of the object of non-financial assets (term useful use, power, quality of application, etc.) based on the results of the work performed.
Actual investments in the object of non-financial assets in the amount of costs for its modernization, additional equipment, reconstruction, including with elements of restoration, technical re-equipment, reflected in the accounting of the organization exercising the powers of the recipient of budget funds, are transferred on the basis of the Notice (f. 0504805) with the attachment of documents , confirming the volume of capital investments made on completed work (stages of work), to the balance holder of the object in respect of which these measures were taken (completed) in order to refer the amount of these actual investments to increase the initial (book) value of such an object.
In turn, repairs do not increase the value of non-financial assets. However, in the event that non-financial assets arise as a result of the work performed, the transfer of investments made in non-financial assets is made using account 1 106 00 000 (Ministry of Finance of Russia dated 01.09.2014 N 02-02-07 / 43705).
Thus, to increase the initial (book) cost of the premises of a public institution, there must be appropriate grounds: Notice (f. 0504805) and documents confirming the work on additional equipment, modernization, reconstruction or technical re-equipment. In addition, the Notice (f. 0504805) must be transmitted capital investment, accounted for on account 0 106 10 000 "Investments in real estate institutions ".
Along with this, if the Commission of the institution decides that the installation of the VRU box is an additional equipment of the premises, then the capital investments accepted by the state institution under the Act and recorded on account 0 106 31 000 can be transferred to account 0 106 11 000 "Investments in fixed assets - real estate of the institution ". On this account, they will be accounted for until the right of operational management is registered in the prescribed manner for the premises and it is not accepted for balance accounting on account 0 101 12 000 "Non-residential premises - real estate of the institution". Consequently, the cost of non-residential premises can be increased by the amount of additional equipment only after it has been accepted for balance sheet accounting. At the same time, the receiving party has no grounds for increasing the cost of non-residential premises recorded on off-balance sheet account 01 prior to registration in respect of it in the prescribed manner, the rights of operational management.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Kireeva Anna
Quality control of the response:
Reviewer of the Legal Consulting Service GARANT
Advisor to the State Civil Service of the Russian Federation, 2nd class Shershneva Anna
The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.
Since version 2.0.17, in typical configuration BGU2 provides for the possibility of tax accounting on corporate income tax on an accrual basis in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation for the purpose of automatic calculation of the tax base and the amount of tax and compilation tax return in accordance with the legislation of the Russian Federation. Chart of accounts of tax accounting for income tax To maintain tax accounting in the chart of accounts (ESAS) of the standard configuration BGU2, off-balance accounts of tax accounting with the prefix "N" are used: N01-N99, NKV, NPV (Fig. 1). For tax accounting in BSU2, the same accounts are used as in the standard configuration of the 1C: Accounting program. Therefore, the numbers of tax accounting accounts with the "H" prefix correspond to the numbers of the commercial chart of accounts approved by order of the Ministry of Finance of Russia n.
Receipt of materials in 1s.
The chart of accounts for budgetary accounting provides for 29 off-balance accounts. They take into account the objects of the institution that are not in operational management, objects that, according to the instructions, should not be on the balance sheet, as well as other assets and liabilities listed in the instructions. In addition, an organization can independently enter additional off-balance sheet accounts for safety control and management accounting.
Results Accounting in budgetary structures obeys the Budget Code of the Russian Federation and is strictly regulated. Budget system country includes the use of special codes, knowledge of which is also necessary for accountants budget accounting, since the codes are used directly in the preparation of routine transactions. Also useful information you will find in the article "Drawing up a chart of accounts for budgetary accounting - sample 2015".
The ratio of 106 accounts and 101
On account Н99 "Profits and losses" financial results for income-generating activities and the tax base for income tax. Off-balance sheet accounts NPV, N69, N70 are used only as offsetting accounts in transactions with other tax accounting accounts. Full accounting is not kept on the accounts of NPV, N69, N70: all "debits" and "credits" are not reflected, the balance on them is "zeroed" at the end of the year.
Get the full text Corresponding accounts NPV, H69, H70 and analytics are required to reflect the reason for the recognition of income and expenses in tax accounting. Correspondence of accounting and tax accounts For automatic reflection business transactions in tax accounting, the correspondence of NU accounts to BU accounts was established, taking into account additional details (see Table 1). Table 1.
We acquire assets from various sources of financing
Moreover, for institutions, the 4–20 th categories of the KBK are taken, and for financial authorities - the 1–17 th categories. Note that in budgetary accounting, in accordance with Order No. 162n, only 2 types of financial support are possible:
- at the expense of the budget (code 1);
- at the expense of funds in temporary disposal (code 3).
Thus, state institutions, government agencies and other organizations falling under the jurisdiction of Order No. 162n cannot have their own off-budget revenues. In the Application Notes budget classification approved by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n, you can find the structure of codes for systematizing income (Ch.
II, tab. 1), costs (Chapter III, Table 2) and sources (Chapter IV, Table 5).
2016 Budget Account Codes
The BCM consists of 20 categories, of which the 4–20th are transferred to the place of the 1–17th categories of the budget accounting account of institutions (or the 1–17th categories of the BCK - to the place of the 1–17th categories of the account for financial authorities), as mentioned above. Table 2 shows the composition of the code budget expenditures... Table 2 Number of the BCK category (expense code) 1–3 4–5 6–7 8–2 13–17 18 19 20 Code of the main manager of budget funds Section code Subsection code Target item code Code of the type of expenses Program (non-program) item Direction of expenses Group Subgroup Element Appendix 9 to Instructions No. 65n Appendix 2 to Instructions No. 65n Appendix 10.1 to Instructions No. 65n Appendix 3 to Instructions No. 65n An innovation in the coding of budget accounting accounts in 2016 is that the classification of sector transactions is excluded from the BCC structure government controlled(KOSGU).
Application of account 106.31
After that, press the button "Fill in the document" and set the amount finished products... Postings generated by the document The second situation is that the products are made not for their own use, but for further sale. Write-off in in this case is made to account 109.61 The document generates the following postings: Then we enter the document "Product release" Create a document and fill in the tabular section manually: select the nomenclature-product, indicate the quantity and planned cost.
The transactions generated by the document: The following document in the section - "Inventory of work in progress" This document determines the balances on account 109.61 at the end of the month in the context of nomenclature items and KEC.
FZ "O non-profit organizations"Dated 12.01.1996 No. 7-FZ are divided:
- for autonomous;
- budget;
- state-owned.
Each of them has its own private chart of accounts:
- Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n is applied by autonomous organizations;
- order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n - budgetary;
- Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n - state-owned.
The concept of "budget accounting" applies only to certain government agencies that are listed in order No. 162n, for example, government agencies, government agencies, extrabudgetary funds... The rest of the state institutions keep accounting, the rules of which are stipulated in the respective charts of accounts (orders No. 174n and No. 183n). The basis of accounting for public sector employees is the budget classification.
Account 106 in tax accounting is
Attention
If at the end of the month the document "Inventory of work in progress" is not entered, then when filling out the document "Closing production accounts" the program considers that the balances on account 109.61 should be equal to zero. Justifying its name, next document in the section is intended for closing production accounts. And the document "Distribution of General production costs»Is needed to generate transactions for the distribution of general production (109.71) and general (109.81) expenses.
Also in this section there are several convenient reports in which you can see how the cost of production was calculated and how the costs were distributed. These are the main points of the scheme of accounting for production operations in the 1C: Accounting program state institution 8 ed.
The capitalization of materials is carried out in the amount of their actual cost using documents:
- Purchase of materials (Inventories - Receipt) - for inventories purchased from suppliers or through reporting entities.
- Receipt of materials other (Inventories - Receipt) - for all reasons, except for the purchase.
The documents are almost identical. Document Purchase of materials. In the Purchase of Materials document, you can select only 2 operations:
- Receipt from supplier D 10x K 302;
- Receipt through accountable person D 10x K 208.
If KFO 1 - Budget is not selected, then the Accept VAT for deduction checkbox becomes active, which makes it possible to generate correspondence for VAT accounting (D-t VAT account, K-t Credit account) for the amount of VAT when conducting.
Info
Personal account section - select the section of the personal account, which is accounted for commitment made... When posting a document, 1C will open a new document for filling, or a dialog box will appear beforehand: Tax accounting of receipt of materials. If KFO 2 is selected in the document and the materials are immediately transferred to account 105.xx, tax accounting transactions will be generated during posting.
D N10 (N41, N43), K NPV Income and disposal of property, work, services, rights The debit account of tax accounting is determined by the debit account of accounting. The correspondence is:
- 105.х7 - Н43 - products
- 105.х8 - Н41 - goods
- for others - Н10 - other МЗ
After posting the document by clicking the button, you can print Receipt order f.0504207: Document Acceptance of materials for accounting.
The checkbox Receipt of materials to account 106 in the Purchase of materials document allows you to attribute the incoming NFA to the debit of account 106.xP (Purchase) Investments in inventories. The account is formed actual cost, and then with the help of the document Acceptance for accounting of materials of the NFA of this type are accepted for accounting on account 105.xx. You can enter this document based on the Purchase of Materials document: Using the Third Party Services document, you can reflect, for example, shipping costs by setting debit 106.ZP in the account.
Correspondence in this case will be - D 106.ZP, K 302.34. After the actual value on the account has been formed, it is permissible to proceed with the acceptance for accounting. Wiring - D 105.36, K 106. ЗП. Now, when posting a document, the Amount field reflects the accumulated costs of the organization for the purchase of inventories.
By invoices analytical accounting budget institution accounts 0 100 00 000 "Non-financial assets", excluding accounts for analytical accounting of accounts 0 106 00 000 "Investments in non-financial assets", 0 107 00 000 "Non-financial assets in transit", 0 109 00 000 "Costs of manufacturing finished products , execution of works, services ", when forming balances at the beginning of the current financial year, zeros are reflected in the 5-17 digits of account numbers.
What is to be reflected (zeros or the code of the type of expenses) in the operation of the receipt of inventories to account 0 105 00 000 (or receipt of fixed assets to account 0 101 00 000) from 01/01/2017 in the 15-17 digits of account numbers? What is to be reflected (zeros or code of the type of expenses) when writing off inventories from balances as of 01.01.2017 from account 0 105 00 000 (in the 5-17 digits of account numbers of which zeros are reflected) to account 0 109 00 000 in 15-17 digits of numbers accounts?
Having considered the issue, we came to the following conclusion:
When reflecting in the accounting records of a budgetary institution of operations on the receipt (disposal) of objects of non-financial assets, referred, in particular, to fixed assets and inventories, in the formation of 15-17 categories of accounts 0 101 00 000 "Fixed assets", 0 105 00 000 "Inventories" may be indicated by zeros, unless otherwise provided by the provisions of the accounting policy of a budgetary institution and (or) requirements intended purpose allocated funds.
Account number 0 109 00 000 "Costs for the manufacture of finished products, performance of work, services" is formed in accordance with the generally established procedure, indicating the type of costs in the 15-17 digits of the code.
Rationale for the conclusion:
Budgetary institutions, when generating accounting account numbers, use budget classification codes in accordance with the requirements:
- p.p. 21, 21.2 "Instructions for the application of the unified chart of accounts of accounting ...", approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - N 157n);
- clause 2.1 of the Instructions for the application of the chart of accounts of accounting budgetary institutions approved by the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter - N 174n).
In accordance with Instruction N 174n on the accounts of analytical accounting of account 0 100 00 000 "Non-financial assets", except for the accounts of analytical accounting of accounts 0 106 00 000 "Investments in non-financial assets", 0 107 00 000 "Non-financial assets in transit", when forming balances at the beginning of the year, zeros are reflected in the 5-17 digits of account numbers.
Amendments made to N 174n of the Ministry of Finance of Russia dated November 16, 2016 N 209n and applied already in the formation of accounting indicators and accounting statements for 2016, there are similar provisions for keeping records on the analytical accounts of account 0 100 00 000 "Non-financial assets" during the year, unless otherwise provided by the requirements for the designated purpose of the allocated funds. Similar explanations regarding the formation of 5-17 categories of accounts for analytical accounting of account 0 100 00 000 "Non-financial assets" were previously given by specialists of the financial department (see the Ministry of Finance of Russia dated 07.15.2016 N 02-07-10 / 41780).
Accordingly, in 2017, when a budgetary institution forms 15-17 categories of analytical accounting accounts of account 0 100 00 000 "Non-financial assets", except for the accounts of analytical accounting of accounts 0 106 00 000 "Investments in non-financial assets", 0 107 00 000 "Non-financial assets in the way ", zeros may be indicated, unless otherwise provided by the provisions of the accounting policy of the institution and (or) the requirements for the earmarked purpose of the allocated funds.
Thus, when reflecting in the accounting of a budgetary institution in the accounting records of the receipt (disposal) of objects of non-financial assets, referred, in particular, to fixed assets and inventories, in the formation of 15-17 categories of accounts 0 101 00 000 "Fixed assets" , 0 105 00 000 "Inventories" may be indicated as zeros, unless otherwise provided by the provisions of the accounting policy of the budgetary institution and (or) the requirements for the earmarked purpose of the allocated funds.
Regulations N 157н and N 174н do not contain any exceptions on the procedure for the formation of 15-17 categories of account 0 109 00 000 "Costs for the manufacture of finished products, performance of work, services" - the number of this account must be formed in accordance with the generally established procedure, indicating in 15 -17 bits of the expense type code.
The fact that zeros are indicated in the 5-17 digits of account numbers for fixed assets and inventories when they are written off to the cost of manufactured products (work performed, services rendered) does not affect the procedure for generating account 0 109 00 000.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Sapetina Irina
Quality control of the response:
Reviewer of the Legal Consulting Service GARANT
Billion Maria
The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.
Imagine a situation: an institution needs to acquire an asset, but there is not enough budgetary funds for its purchase, and the management decides to pay the remaining amount at the expense of funds from income-generating activities. Does the legislation allow the acquisition of assets through different sources financing? How to correctly capitalize such an asset, avoiding errors in accounting and tax accounting? In this article, these questions are answered by the consultant of "Accounting Online" on budget accounting issues.
Is it possible to buy an OS from different funding sources?
The budgetary legislation of the Russian Federation allows the reimbursement of budgetary expenditures at the expense of funds from income-generating activities. But the repayment of off-budget expenditures at the expense of budgetary funds is unacceptable. In fact, this will be the misuse of budgetary funds (Article 289 of the BC RF), which will entail liability under Article 15.14 of the Administrative Code of the Russian Federation. That is, a penalty for officials in the amount of 4 thousand rubles to 5 thousand rubles; for legal entities- from 40 thousand rubles to 50 thousand rubles.
Typical mistake
As you know, the account number of budgetary accounting consists of 26 digits and includes the source of funding. At first glance, the acceptance for accounting of an object acquired from different sources of funding must be reflected in several budget accounting accounts. However, this approach is unacceptable, as it will lead to numerous errors in accounting.
Let's consider the situation with a specific example:
Example 1
A budgetary institution purchases a multifunctional device at a cost of 15,800 rubles, including VAT - 2,410.17 rubles.
From budgetary funds, 10,000 rubles were paid, the rest of the acquired asset was paid for at the expense of funds from entrepreneurial and other income-generating activities - 5,800 rubles. Suppose that value-added tax is not levied on the extra-budgetary activities of an institution.
The procedure for reflecting transactions in budget accounting:
3. Reflected the cost of equipment at the expense of funds from income-generating activities:
4. Reflected the cost of purchasing equipment at the expense of budget funds:
Attention! Next accounting entry incorrect:
Capitalized multifunctional device:
Dt 1 101 34 310 Kt 1 106 31 410 - 10,000 rubles
Dt 2 101 34 310 Kt 2 106 31 410 - 5 800 rubles.
What problems can arise as a result of the reflection of an object acquired through different sources of funding in several budget accounts? Such accounting will lead to errors in the calculation of depreciation, inventory and revaluation, with the internal movement and write-off of such an object.
Reflect the order in accounting policies
At first glance, the easiest way out is not to purchase fixed assets from multiple sources, as this introduces unnecessary confusion in accounting. But this approach is not always acceptable. If there is not enough budgetary funds for the purchase of a fixed asset, the institution can raise funds received in the framework of entrepreneurial activities.
Let's try to figure out how to do this.
So, the institution decides to acquire a fixed asset from two different sources of funding.
Since the current legislation does not determine how to capitalize an asset in such a situation, it is necessary to develop and approve a procedure for accounting for such transactions in accounting policies institutions. For example, like this:
"When paying for items of fixed assets at the expense of several sources of funding (budgetary funds and funds received from income-generating activities), the acceptance of such items for accounting in the following way ..."
In addition, it is necessary to request permission to conduct such operations from the General Manager.
In practice, there are two ways of accounting for fixed assets acquired from different sources of funding.
Method number 1: transfer of non-financial assets from off-budget activities to budgetary ones
The most common way of accounting for fixed assets purchased from different sources is based on the transfer of non-financial assets from off-budget to budgetary activities. The procedure for such a transfer is given in the letter of the Ministry of Finance of Russia dated 05.25.06 No. 02-14-10A / 1354. True, it is not about partial financing, but about the transfer of fixed assets that were acquired at the expense of funds from commercial activities, in the composition of assets used in the main activity. However, this methodological approach allows you to correctly write off expenses at the expense of funds received from income-generating activities.
It should be noted that the accounting records are given in the letter on the basis of the already invalid Budgetary Accounting Instruction (approved by order of the Ministry of Finance of Russia dated February 10, 2006, No. 25n). Therefore, when compiling accounting records for a modern state institution, it is necessary to use the current Instruction on accounting, on the basis of which the institution operates (Instruction on budgetary accounting for state institutions, Instruction on accounting for budgetary institutions, or for autonomous institutions).
Example 2
The procedure for reflecting transactions in budget accounting will be as follows:
1. Reflected payment at the expense of funds from income-generating activities:
Dt 2 302 31 830 Kt 2 201 11 610 - 5 800 rubles2. Reflected payment at the expense of budgetary funds:
Dt 1 302 31 830 Kt 1 304 05 310 - 10,000 rubles3. Reflected the costs of acquiring a multifunctional device at the expense of funds from income-generating activities:
Dt 2 106 31 310 Kt 2 302 31 730 - 5 800 rubles4. Reflected the cost of purchasing a multifunctional device at the expense of budgetary funds:
Dt 1 106 31 310 Kt 1 302 31 730 - 10,000 rubles5. Transfer of expenses from extrabudgetary activities to budgetary ones has been made:
Dt 2 401 20 241 Kt 2 106 31 410 - 5 800 rubles6. Reflected the costs of the receipt of fixed assets at the expense of extrabudgetary funds and budget revenues:
Dt 1 106 31 310 Kt 1 401 10 180 - 5 800 rubles7. The multifunctional device is capitalized:
Please note: when accepting the entire amount paid for a fixed asset to the budget, the institution does not have the right to count on VAT refunds, therefore, the fixed asset is taken into account at a cost that includes the corresponding VAT amounts.
Method number 2: transfer of funding source
When the source of financing is transferred, the amount of the institution's debt to the fixed asset providers (as well as to the suppliers and contractors of related works and services) are reflected in the budget accounts for the main activity.
Further, funds for income-generating activities are written off. Moreover, in this case, the use of account 2 401 20 241 (gratuitous transfers to state and municipal organizations) will be illegal. The write-off should be made through the miscellaneous expense account.
Example 3
The conditions are the same as in Example 1.
1. Reflected the cost of purchasing a multifunctional device at the expense of budgetary funds:
Dt 1 106 31 310 Kt 302 31 730 - 15 800 rubles2. Equipments are capitalized:
Dt 1 101 34 310 Kt 1 106 31 410 - 15 800 rubles3. Reflected partial payment for equipment at the expense of budget funds:
Dt 1 302 31 830 Kt 1 304 05 310 - 10,000 rubles4. Execution of the transfer of the source of funding:
Dt 2 401 20 290 KT 2 201 11 610 - 5 800 rubles
Dt 1 201 11 510 KT 1 401 10 180 - 5 800 rubles5. The remaining amount of debt for the multifunctional device is listed:
Dt 1 302 31 830 Kt 1 201 11 610 - 5 800 rubles.
Since monetary funds are not subject to VAT, then with this method of accounting, the tax does not need to be charged (Article 146 of the Tax Code of the Russian Federation).
In addition, it should be noted that if the fixed asset is planned to be used in the main activity, then the costs of its purchase incurred in the framework of income-generating activities are not reflected in tax accounting. This conclusion follows from the provisions of Chapter 25 of the Tax Code of the Russian Federation.
Which way to choose?
Some experts and consultants in budget accounting are inclined to believe that the second method is more rational and safe (in terms of the risks of making mistakes in tax accounting). This method of accounting for fixed assets implies precisely the registration of the transfer of funding sources, and not tangible assets.
However, in our opinion, the first method (transfer of non-financial assets from extra-budgetary to budgetary activities) will be more correct and understandable for both accountants and regulatory bodies. After all, the second method involves writing off Money from the personal account of the institution without supporting documents. And this is contrary to the requirements of the law, and the regulatory authorities may regard such an operation as an illegal expense.
Reflection in 1C
Let us consider the execution of transactions with an object of fixed assets acquired from different sources of financing in the 1C program based on the data of example No. 2.
Operations 1, 2 are formalized by the documents "Application for cash expense"; operations 3,4 - "Purchase of fixed assets".
Operations 5,6 are not typical, therefore they are drawn up with documents "Accounting operation", as a result of which (form according to OKUD 0504833). Record data can be entered in one document.
