Accounting for fixed assets is carried out in accordance with the provisions of Instruction No. 25n on account 010100000 “Fixed assets”.
Fixed assets include material objects that are used in the course of the institution’s activities to perform work, provide services or management needs, as well as treasury property Russian Federation, subjects of the Russian Federation, municipalities, regardless of their cost. In this case, the named objects can be either in operation or in reserve, on conservation or leased.
An indispensable condition for an asset to be classified as a fixed asset is that its term beneficial use must exceed 12 months.
Fixed assets of budgetary institutions also include:
Completed capital investments of the tenant in buildings, structures, equipment and other fixed assets leased by him, in the amount of investments made, unless otherwise provided by the lease agreement;
Capital investments in perennial plantings, which relate to areas accepted for operation and are included in fixed assets annually, regardless of the completion of the entire complex of work.
For purposes analytical accounting budgetary organizations group fixed assets in accordance with the classification established by the All-Russian Classifier of Fixed Assets (hereinafter - OKOF):
Living spaces;
Non-residential premises;
Facilities;
Cars and equipment;
Vehicles;
Industrial and household equipment;
Library fund;
Jewelry and jewelry;
Other fixed assets.
In addition, as part of fixed assets, budgetary organizations take into account:
On account 010108000 “Jewelry and Jewelry” there are jewelry made of precious metals and precious stones, as well as nuggets of precious metals and precious stones, bars and bars of gold, silver, platinum and palladium, coins made of gold, silver, platinum and palladium, with the exception of coins that are the currency of the Russian Federation, which are part of the state reserves of precious metals and precious stones;
Types of special (military) fixed assets according to the corresponding analytical accounts of account 010100000 “Fixed assets”.
The unit of budget accounting of fixed assets is an inventory object.
The inventory item of fixed assets is:
The object with all fixtures and fittings,
A separate structurally isolated object designed to perform certain independent functions,
A separate complex of structurally articulated objects that constitute a single whole and are intended to perform a specific job.
Note!
A complex of structurally articulated objects represents one or several objects of the same or different purposes, mounted on one foundation, while each object included in the complex can perform its functions only as part of the complex, and not independently.
If buildings are adjacent to each other and have a common wall, but each of them represents an independent structural whole, they are reflected in accounting as separate inventory objects.
If one object has several parts that have different useful lives, each such part is accounted for as an independent inventory item.
Outbuildings, extensions, fences and other outbuildings that ensure the functioning of a separate building (barn, fence, well, etc.) together form one inventory object. If these buildings and structures ensure the functioning of two or more buildings, they are considered independent inventory objects.
The following are also considered independent inventory objects:
External extensions to the building that have independent economic significance
Free-standing boiler house buildings,
Capital outbuildings, such as warehouses, garages and so on.
Each fixed asset item, regardless of whether it is in operation, in reserve or on conservation, is assigned a unique inventory serial number. Exceptions to this rule are:
Fixed assets worth up to 1000 rubles inclusive,
Objects of the library fund,
Jewelry and jewelery regardless of cost.
In addition, there are fixed assets that, for certain reasons, cannot be assigned an inventory number. Such objects include, for example, surgical instruments. In such cases, the inventory number assigned to the fixed asset object is used for budget accounting purposes and is reflected in all relevant budget accounting registers, but is not directly applied to the fixed asset object.
The inventory number assigned to an object of fixed assets remains with it for the entire period of its presence in this institution.
Inventory numbers of fixed assets written off from budget accounting are not assigned to newly accepted assets. budget accounting objects.
Note!
Leased fixed assets are accounted for by tenants in off-balance sheet account 01 “Leased fixed assets” under the inventory numbers assigned to them by the lessor, except in cases where the fixed asset item is on the balance sheet of the lessee.
ACCOUNTING FOR RECEIPT OF FIXED ASSETS.
Fixed assets are taken into account at their original cost.
The initial cost of fixed assets is determined as the amount of the institution's actual investments in the purchase, construction and production of fixed assets, taking into account the amounts of value added tax presented to the institution by suppliers and contractors.
The cost of fixed assets is reflected in budget accounts in rubles and kopecks.
Note! Budgetary institutions can acquire fixed assets both from budget financing and from funds received as a result of extrabudgetary activities. In the case where fixed assets were acquired as part of entrepreneurial activity, generating income and subject to VAT, then VAT on acquired fixed assets is accepted for reimbursement, unless otherwise provided tax legislation Russian Federation.
Investments for the acquisition of fixed assets include:
Amounts paid to suppliers in accordance with the contract;
Amounts paid to organizations for carrying out work under the contract construction contract and other agreements;
Amounts paid to organizations for information, consulting and intermediary services related to the acquisition of fixed assets;
Registration fees, state duties and other similar payments made in connection with the acquisition (receipt) of rights to an object of fixed assets;
Customs duties;
Costs of delivering fixed assets to the place of their use, including costs of delivery insurance;
Interest on borrowed funds raised for the acquisition of fixed assets;
Other costs directly related to the acquisition of fixed assets.
We will consider the procedure for accounting for the receipt of fixed assets using examples.
Example 1.
Purchase of fixed assets using budget funds.
Let us assume that a budgetary institution purchased a car costing 295,000 rubles (VAT included: 45,000 rubles).
The cost of delivering the car amounted to 15,000 rubles.
Carrying out a technical inspection – 1,000 rubles.
Registration with the traffic police – 2,000 rubles.
Insurance civil liability– 6,000 rubles.
Installation burglar alarm– 10,000 rubles.
These transactions will be reflected in the budget accounts as follows.
Account correspondence | Amount, rubles | ||
Debit | Credit |
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Funds were transferred to pay for the car purchase and sale agreement |
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The costs of purchasing a car are reflected |
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Car delivery costs paid |
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Car delivery costs included |
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Funds were transferred to the traffic police for vehicle registration |
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The costs of registering a vehicle with the traffic police are taken into account |
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Car inspection paid |
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Costs for vehicle inspection are reflected in accounting |
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Civil liability insurance paid |
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Costs for civil liability insurance are reflected in accounting |
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Paid the cost of installing a security alarm |
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The costs of installing a security alarm are taken into account |
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The car was put into operation |
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Note!
In the case where fixed assets are purchased by an institution using budgetary funds, the amount of VAT is included in their initial cost.
In addition, not all costs for the acquisition of fixed assets are included in their initial cost. As can be seen from the example, the costs of technical inspection and insurance for civil liability of vehicle owners are taken into account as part of other expenses, despite the fact that these payments are mandatory and without them the traffic police will not register the car.
End of the example.
It should be said that the procedure for recording transactions for the acquisition of fixed assets in budget accounting accounts will depend on the content of the agreement between the institution and the supplier.
Order of the Ministry of Finance of the Russian Federation dated December 8, 2006 No. 168n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” (hereinafter referred to as Order No. 168n), regulating the application economic classification budget expenses, establishes that if the contract for the supply of fixed assets also stipulates the conditions for the delivery of these funds, or services for commissioning work, then the entire amount under this agreement will be paid from subarticle 310 “Increase in the cost of fixed assets.” This means that under such terms of the contract, the cost of delivery or the cost of commissioning work will be reflected in the budget accounting accounts under subarticle 310. This provision is confirmed in the Letter of the Ministry of Finance of the Russian Federation dated April 1, 2005 No. 02-14-10/607 “On the application of the economic classification of budget expenditures of the Russian Federation”:
Order No. 168n established that in all other cases, the costs of a budgetary institution for commissioning work are included in subarticle 225 “Property maintenance services”, and delivery costs are included in subarticle 222 “Transport services”.
Example 2.
Purchase of fixed assets using funds from business activities.
State medical institution purchased, using funds from business activities, diagnostic equipment worth 236,000 rubles (including 18% VAT - 36,000 rubles).
Under the supply agreement, the seller undertakes obligations for the delivery and installation of equipment. At the same time, the delivery cost is set at 9,440 rubles (18% VAT including 1,440 rubles, and the cost of commissioning work is 11,800 rubles (18% VAT including 1,800 rubles).
Before we begin to describe the relevant accounting entries, a few words should be said about the procedure for reflecting VAT by budget organizations engaged in entrepreneurial activities.
If a budgetary institution, as part of business activities, is exempt from taxpayer obligations (Article 145 of the Tax Code of the Russian Federation) or carries out operations that are not subject to taxation (Article 149 of the Tax Code of the Russian Federation), then VAT on acquired fixed assets must be taken into account in the initial cost of these objects.
If a budgetary institution is required to pay VAT as part of its business activities, then it has the right to deduct the VAT paid to the supplier, provided that it fulfills the requirements of Articles 171 and 172 of the Tax Code of the Russian Federation.
Let's assume that this institution carries out transactions that are subject to value added tax. In this case, the following entries will be made:
Account correspondence | Amount, rubles | ||
Debit | Credit |
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Funds were transferred to pay for the equipment supply agreement |
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Received equipment accepted for accounting |
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VAT on purchased equipment has been taken into account |
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The costs of transporting equipment are reflected |
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VAT on transport services included |
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The cost of commissioning work performed by the supplier is reflected in the accounting |
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VAT on commissioning works included |
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Equipment put into operation |
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Accepted for VAT deduction |
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The entire amount of expenses for the purchase of equipment, 257,240 rubles, is also reflected in off-balance sheet account 18 “Disposal Money from the bank accounts of the institution."
End of the example.
Since January 1, 2006, clearly defined rules for reflecting transactions for the gratuitous receipt of fixed assets have been in effect in budget accounting.
In this case, four possible options free receipt of fixed assets:
1) transfer of fixed assets between budgetary institutions subordinate to one main manager;
2) transfer of fixed assets between institutions subordinate to different main managers of budgetary funds of the same level;
3) transfer of fixed assets between institutions with budgets of different levels (for example: a federal institution or a municipal institution);
4) transfer of fixed assets between budgetary institutions and other counterparties.
The initial cost of fixed assets received free of charge is their current market value on the date of acceptance for accounting, as well as the cost of services associated with their delivery, registration and bringing them into a condition suitable for use.
Under current market value for the purposes of budget accounting, it is understood as the amount of funds that can be received as a result of the sale of these assets on the date of acceptance for accounting.
Free transfer of fixed assets is carried out according to book value object with the simultaneous transfer of the amount of depreciation accrued on the object.
When transferring fixed assets free of charge between budgetary organizations, their useful life is established taking into account their actual operation.
If an item of fixed assets was received under a gift agreement from “off-budget” legal or individuals, then the useful life is established by a special commission of the institution. When determining the useful life of an item of fixed assets, the commission takes it into account market price, which should reflect the degree of suitability of the object for its further use.
Example 3.
Free receipt of fixed assets from the main manager.
Equipment was received, the book value of which is 100,000 rubles, and the amount of depreciation accrued on it is 30,000 rubles.
End of the example.
Example 4.
Equipment was received from an institution of a different level.
Let's take the conditions of the previous example. To reflect this operation, make the following entries:
End of the example.
REVALUATION OF FIXED ASSETS
Changes in the initial cost of fixed assets, in accordance with the provisions of Instruction No. 25n, are made only in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets. The book value of fixed assets is their initial cost taking into account these changes.
Budgetary institutions revaluate the value of fixed assets as of the beginning of the reporting year by recalculating their book value and accrued depreciation. The timing and procedure for revaluation are established by the Government of the Russian Federation. The exception is precious metals and gemstones. Precious metals and precious stones contained in fixed assets must be accounted for in the manner established by the Ministry of Finance of the Russian Federation.
The results of the revaluation of fixed assets carried out as of the first day of the reporting year are subject to reflection in accounting separately. Revaluation results are not included in the data financial statements previous reporting year and are accepted when generating data balance sheet at the beginning of the reporting year.
Example 5.
Let us assume that the state educational institution re-evaluated the educational building.
The initial cost of the building purchased using budget funds is 4,500,000 rubles.
The depreciation accrued as of the date of revaluation is 1,500,000 rubles.
Revaluation factor – 1.2.
Transactions on revaluation of non-residential premises are reflected in budget accounting as follows:
End of the example.
Changes in the initial cost of fixed assets are also allowed in the event of their modernization. Ministry of Finance of the Russian Federation and Federal Treasury in Letter dated June 27, 2006 No. 42-7.1-15/2.2-265 “On the application Budget classification of the Russian Federation when reflecting cash expenses for the modernization of fixed assets” provide clarification on the following issues:
“Modernization work includes work caused by a change in the technological or service purpose of equipment or another object of depreciable fixed assets, increased loads and (or) new qualities (clause 2 of Article 257 Tax Code Russian Federation).
Replacing devices and accessories (for example, a monitor, a system unit, a computer DVD rewritable drive, etc.), which perform their functions only as part of a complex and not independently, cannot be considered as a modernization of fixed assets on which the specified replacement is carried out. Operations to replace components and components of fixed assets should be considered as the use of other materials when carrying out current (overhaul) repairs of fixed assets. Consequently, the costs of their acquisition are subject to planning and reflection under Article 340 “Increase in the cost of inventories” of the economic classification of budget expenditures of the Russian Federation.
Expenses for the purchase of printers, which are reflected as fixed assets in budget accounting, are planned and carried out according to Article 310 “Increase in the cost of fixed assets” of the economic classification of budget expenditures of the Russian Federation.
In the accounting of a budgetary institution, operations to replace components and components of fixed assets are reflected in the following entries in the budget accounting accounts:
Dt 120622560
Kt 130405340- advance payment for the supply of spare parts for the repair of fixed assets;
Dt 110506340
Kt 130222730- posting of spare parts;
Dt 130222830
Kt 120622660- crediting advance payment as part of settlements with the supplier;
Dt 130222830
Kt 130405340- final settlement with the supplier;
Dt 140101272
Kt 110506440- reflection of the write-off of spare parts used for repairs.”
DISPOSAL OF FIXED ASSETS
Disposal of fixed assets may occur for the following reasons:
Due to wear and tear,
As a result of the liquidation,
As a result of the sale,
As a result of the gratuitous transfer,
As a result of natural disasters and emergencies.
Note!
When commissioning fixed assets worth up to 1,000 rubles inclusive, they are written off. In this case, the following accounting entries are made:
1. When transferring into operation fixed assets worth up to 1,000 rubles, they are written off:
Debit 1 401 01 271“Expenses for depreciation of fixed assets and intangible assets»;
Credit 1 101 04 410
Credit 1 101 05 410
Credit 1 101 06 410
Credit 1 101 09 410“Decrease in the value of other fixed assets”;
2. The cost of fixed assets worth up to 1,000 rubles was written off when they were put into operation as part of extra-budgetary activities:
Debit 02 106 04 340 “Increase in the cost of manufacturing materials, finished products(works, services)";
Credit 2 101 04 410“Reducing the cost of machinery and equipment”;
Credit 2 101 05 410“Reducing the cost of vehicles”;
Credit 2 101 06 410“Reducing the cost of production and household equipment”;
Credit 2 101 09 410“Decrease in the value of other fixed assets.”
We will consider the procedure for reflecting the disposal of fixed assets in budget accounting accounts using examples.
Example 6.
The budget organization liquidated the duplicating device, which had fallen into disrepair and could not be repaired. The initial cost of the object is 70,000 rubles. At the time of write-off this object depreciation was fully accrued - 70,000 rubles.
This operation will be reflected in accounting with the following entry:
End of the example.
Example 7.
The educational institution liquidated outdated laboratory equipment, the initial cost of which was 36,000 rubles. Depreciation at the time of write-off was accrued in the amount of 30,000 rubles. When dismantling the equipment, spare parts were taken into the warehouse at a market value of 3,500 rubles.
To reflect this operation, you must make the following entries:
End of the example.
In order to sell property, budgetary institutions must obtain appropriate permission from the owner of this property, since, in accordance with Article 298 of the Civil Code of the Russian Federation, they do not have the right to alienate the property assigned to them.
Article 43 of the Budget Code of the Russian Federation establishes that funds received from the sale of state and municipal property must be credited to the relevant budgets in full.
The Ministry of Finance of the Russian Federation in Letter No. 02-05-03/366 dated February 22, 2006 provides clarifications on the taxation of income received by budgetary institutions from the sale of property owned by state and municipal property.
In accordance with this Letter, funds received by budgetary organizations from the sale of property in state and municipal ownership are subject to accounting when determining tax base on income tax.
“In accordance with the provisions of Article 284 of Chapter 25 of the Tax Code of the Russian Federation, income from sales is initially subject to income tax in the established manner with the distribution of the tax amount between the federal budget and the budget of the constituent entity of the Russian Federation, then in the part remaining after taxes are paid in the amount of 100 percent are included in the income of the corresponding budgets.”
Note!
If an institution sells an item of fixed assets that is listed on the balance sheet at its original cost, taking into account the “input” value added tax, then it is obliged to pay VAT in accordance with the requirements of paragraph 3 of Article 154 of the Tax Code of the Russian Federation.
Example 8.
A medical institution sold diagnostic equipment, the book value of which was 200,000 rubles (including VAT). The amount of depreciation accrued at the time of sale of the equipment was 100,000 rubles.
The equipment was sold for 120,000 rubles (VAT included: 3,050.85 rubles).
In accordance with paragraph 3 of Article 154 of the Tax Code of the Russian Federation, the amount of VAT on equipment sold will be calculated using the formula: (CR - OS) x 18% / 118%, Where
CR– property sales price including “input” VAT,
OS– residual value of the property.
The sale of equipment will be reflected in accounting with the following entries:
Account correspondence | Amount, rubles | ||
Debit | Credit |
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Depreciation on sold equipment written off |
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The residual value of sold equipment was written off (200,000 rubles – 100,000 rubles) |
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VAT is charged on the equipment sold ((120,000 rubles – 100,000 rubles) x 18% / 118%) |
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Tax was charged on profits received from the sale of equipment ((120,000 rubles – 100,000 rubles) x 24%) |
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The debt of the buyer purchasing the equipment is reflected (120,000 rubles - 3,050.85 rubles - 4,067.80 rubles) |
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Received funds from the buyer to pay for the equipment |
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The amounts received from buyers to pay taxes on purchased fixed assets are reflected (3,050.85 rubles + 4,067.80 rubles) |
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Taxes transferred to the budget |
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An entry is reflected on off-balance sheet account 17 “Receipts of funds to bank accounts of the institution” (7,118.65 rubles - 7,118.65 rubles), and not on off-balance sheet account 18 “Retirement of funds from bank accounts of the institution” - 7,118.65 rubles.
End of the example.
Note!
Accounting entries when reflecting transactions for the gratuitous transfer of fixed assets depend on who the fixed assets are transferred to:
Transfer of fixed assets to institutions subordinate to one main manager (manager) of budget funds. The result of the gratuitous transfer is formed on account 1 304 04 310 “Internal settlements between the main managers (managers) and recipients of funds for the acquisition of fixed assets”;
Transfer of fixed assets to institutions subordinate to different main managers (managers) of budget funds of the same level, as well as when transferring them to state and municipal organizations. The result of the gratuitous transfer is formed on account 1 401 01 241 “Expenses for gratuitous and non-refundable transfers to state and municipal organizations”;
Transfer to organizations with the exception of state and municipal institutions. The result of the gratuitous transfer is formed on account 0 401 01 242 “Expenses for gratuitous and non-refundable transfers to organizations”;
Transfer to institutions financed from another budget. The result of the gratuitous transfer is formed on account 0 401 01 251 “Expenses on transfers to other budgets of the budget system of the Russian Federation.”
Example 9.
The chief manager donated equipment worth 100,000 rubles to a subordinate budgetary institution.
At the time of transfer, depreciation was accrued - 50,000 rubles:
End of the example.
Disposal of fixed assets due to their investment authorized capital other organizations are reflected in the amount of their residual value in the debit of account 02 204 02 530 “Increase in the value of shares and other forms of participation in capital” and the credit of the corresponding analytical accounts of account 02 101 00 000 “Fixed assets”.
For more information on questions related to budget accounting, budget reporting and taxation of budgetary institutions, you can read in the book of the authors of BKR-Intercom-Audit CJSC “Budgetary Institutions”.
You will need
- - Order of the Ministry of Finance of the Russian Federation “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” dated December 6, 2010 No. 162n;
- - Order of the Ministry of Finance of the Russian Federation “On approval of the Unified Chart of Accounts for State Authorities (Government Bodies), Local Government Bodies, State Government Bodies off-budget funds, state academies of sciences, state (municipal) institutions and Instructions for its use" dated December 01, 2010 No. 157n;
- - All-Russian Classifier of Fixed Assets (OKOF).
Instructions
In order to be correctly attributed to the account, assign a unique inventory serial number to each object. In this case, it is necessary to use the All-Russian Classifier of Fixed Assets (OKOF). In it, objects are grouped according to classification criteria into certain codes. The second digit of the code corresponds to the fifth digit. For example, the general code for vehicles is 15.000.000.00, which means vehicles are credited to account 101.05.000. Objects valued up to 1,000 inclusive, as well as soft equipment and dishes, regardless of cost, are not assigned inventory numbers.
Document the receipt of buildings or immovable structures with an act of acceptance and transfer of the building (structure) (f. 0306030). Attached are documents about state registration real estate objects. Admission to budget accounting is reflected in debit 010112310 “Increase in the cost of non-residential premises - real estate of the institution” and credit 010611310 “Increase in investments in fixed assets - real estate of the institution.”
To register other objects, create an act of acceptance and transfer of fixed assets (except for buildings and structures) (f. 0306001). If you simultaneously register several identical objects, use the act of acceptance and transfer of groups of fixed assets (except for buildings and structures) (f. 0306031). Fixed assets worth up to 3,000 rubles inclusive, library collections, jewelry and jewelry, regardless of cost, are accounted for on the basis of invoice requirements (f. 0315006). “Machinery and equipment – other movable property of institutions” should be registered with entry Dt 010134000 Kt 010631310; “Vehicles – other movable property of the institution” are reflected under Dt 010135000 Kt 010631310; “Production and business equipment - other movable property of the institution” are accompanied by the accounting entry Dt 010136000 Kt 010631310; “Other fixed assets - other movable property of the institution” are reflected under Dt 010138000 Kt 010631310.
When receiving fixed assets free of charge, the following entries are used: to the debit of account 010100000 “Fixed assets” (010111310 – 010113310, 010115310, 010118310, 010131310 – 010138310) and to the credit of account 030404310 “Internal settlements for the acquisition of fixed assets" (as part of the movement of objects between institutions, subordinate to the main manager of budget funds) using acts of acceptance and transfer of fixed assets.
When switching to new accounting rules, the most questions are raised by accounting for fixed assets. This is due to a number of factors, one of which is the new concept of fixed assets. From January 1, 2005, when classifying objects as fixed assets, the cost criterion is not taken into account. In accordance with paragraph 10 of Instruction No. 70n, fixed assets include material objects, regardless of their cost, that are used in the activities of the institution for more than one year. Another factor is the new procedure for determining the initial cost of fixed assets. And finally, the third is a new procedure for determining the residual value of fixed assets. This article will discuss the issues of determining the initial cost of material objects that will be used as fixed assets.
Let us recall that, in accordance with Instruction No. 107n fixed assets included objects whose service life exceeded 12 months, and their cost at the date of acquisition was 50 times minimum size wages.
An account is intended for accounting for fixed assets in budget accounting 0 101 00 000 “Fixed assets”, to which the following analytical accounts are opened:
0 101 01 000 "Living spaces";
0 101 02 000 "Non-residential premises";
0 101 03 000 "Structures";
0 101 04 000 "Cars and equipment";
0 101 05 000 "Vehicles";
0 101 06 000 “Industrial and household equipment”;
0 101 07 000 "Library Fund";
0 101 08 000 "Soft inventory";
0 101 09 000 “Jewelry and jewelry;
0 101 10 000 "Other fixed assets."
Accounting for fixed assets is carried out in accordance with All-Russian Classifier of Fixed Assets. In addition to the objects included in its composition, the following are subject to budget accounting: jewelry made of precious metals and precious stones, as well as nuggets of precious metals and precious stones, bars and bars of gold, silver, platinum and palladium, as well as coins made of precious metals (gold, silver, platinum and palladium), with the exception of coins that are currency of the Russian Federation, located in the state reserves of precious metals and precious stones on account 010109000 “Jewelry and jewelry”;
linen (shirts, shirts, dressing gowns, etc.), bed linen and accessories (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.), clothing and uniforms, including workwear (suits , coats, raincoats, short fur coats, dresses, sweaters, skirts, jackets, trousers, etc.), footwear, including special ones (boots, boots, sandals, felt boots, etc.), sportswear and footwear (suits, boots etc.) on account 010108000 “Soft inventory”;
dishes included in account 010106000 “Industrial and household equipment”;
types of special (military) fixed assets according to the corresponding analytical accounts of account 010100000 “Fixed assets”.
In addition, as part of fixed assets, budgetary institutions take into account:
– completed capital investments of the tenant in buildings, structures, equipment and other fixed assets leased by him, unless otherwise provided by the lease agreement;
– capital investments in perennial plantings related to areas accepted for exploitation, regardless of the completion of the entire complex of works.
Inventory number
The unit of budget accounting of fixed assets is an inventory object. An inventory item of fixed assets can be:
– an object with all fixtures and accessories;
– a separate structurally isolated object designed to perform certain functions;
- a separate complex of structurally articulated objects (mounted on the same foundation and representing a single whole), intended to perform a specific job.
If one object has several parts with different useful lives, then each such part is accounted for as an independent inventory item. So, if buildings are adjacent to each other and have a common wall, but each of them represents an independent structural whole, they are considered separate inventory objects. Outbuildings, extensions, fences and other outbuildings that ensure the functioning of the building (shed, fence, well, etc.) together form one inventory object. However, if these buildings and structures ensure the functioning of two or more buildings, they are considered independent inventory objects. External extensions to the building that have independent economic significance, detached boiler house buildings, as well as capital outbuildings (warehouses, garages, etc.) are also independent inventory objects.
Each object, regardless of whether it is in operation, in reserve or on conservation, is assigned an inventory serial number. At the same time, objects worth up to 1,000 rubles inclusive, as well as soft equipment, dishes of any value are an exception to of this rule, that is, they are not assigned accession numbers. When an inventory object is complex, that is, it includes certain separate elements that together form one whole, each such element must have the same inventory number as the main object. If an inventory item has several parts that have different useful lives and are accounted for as independent objects, each part is assigned a separate inventory number.
Until 2005, the inventory number consisted of eight digits. Paragraph 48 of Instruction No. 107n presented the structure in accordance with which the inventory number was to be formed. Instruction No. 70n does not contain such requirements. Therefore, the institution must determine for itself what the structure of the inventory number of non-financial assets will look like. Inventory numbers must be assigned not only to fixed assets, but also to non-produced and intangible assets.
The inventory number assigned to an object of fixed assets remains with it throughout the entire period when it is in the institution. Inventory numbers of written-off fixed assets are not assigned to newly accepted objects for budget accounting.
Valuation of fixed assets
In contrast to previous rules, from January 1, 2005, when determining the initial cost of fixed assets, all costs associated with their acquisition and bringing them to a state in which they are suitable for operation are taken into account. These costs include:
– amounts paid in accordance with the agreement to the supplier (seller), including VAT (except for their acquisition from funds from business and other income-generating activities);
– amounts paid to organizations for carrying out work under a construction contract and other contracts;
– amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
– registration fees, state duties and other similar payments made in connection with the acquisition (receipt) of rights to an object of fixed assets;
- customs duties;
– remunerations paid to the intermediary organization through which the fixed asset was acquired;
– costs of delivering fixed assets to the place of their use, including costs of delivery insurance;
– other costs directly related to the acquisition, construction and production of fixed assets.
Accounting for fixed assets is carried out in full rubles. The amounts of kopecks are attributed to account 0 401 01 280"Other expenses".
Acquisition of fixed assets through budget financing
Let's look at specific example reflection of transactions for the acquisition of fixed assets through financing from the budget.
Example 1.
The school purchased furniture worth RUB 36,000.60 from budget funds. (including VAT – RUB 5,491.62). Furniture delivery costs amounted to RUB 2,360. (including VAT - 360 rubles) The furniture had to be assembled before being put into operation. The furniture was assembled by the institution. The wages of workers involved in the assembly amounted to 3,000 rubles.
In this example, the actual costs of acquiring fixed assets include amounts paid in accordance with the contract to the furniture supplier with including VAT, the costs of its delivery to the institution, including VAT, and the costs of assembly.
To account for these costs Chart of accounts account provided 0 106 01 000 "Capital investments in fixed assets." Transactions on investments in fixed assets at the expense of budget financing are reflected in the debit of the account 1 106 01 310 “Increase in capital investments in fixed assets in correspondence with the credit of accounts: 1 302 17 730 "Increase accounts payable for the acquisition of fixed assets" (in terms of settlements with the furniture supplier), 1 302 03 730 “Increase in accounts payable for settlements with suppliers and contractors for payment for transport services” (in terms of settlements with the transport organization), as well as invoices 1 302 01 730 “Increase in accounts payable for wages” and accounting accounts accrued to wages taxes: 1 303 02 730 “Increase in accounts payable for the unified social tax and insurance contributions for compulsory pension insurance in the Russian Federation", 1 303 06 730 “Increase in accounts payable for compulsory social insurance against industrial accidents and occupational diseases” (in terms of accrued wages to employees who participated in the installation of equipment).
VAT amounts related to acquired material assets, work received, services received at the expense of budgetary funds, on the account 0 210 01 000 “Calculations for VAT on purchased material assets, works, services” are not highlighted, but are taken into account as part of capital investments (paragraph 166 of Instruction No. 70n).
In the accounting of the institution, transactions will be reflected as follows:
| Debit | Credit | Amount, rub. |
|
| Furniture has been capitalized | 36 000 | ||
| The amount of kopecks is reflected | 0,60 | ||
| The costs of furniture delivery are reflected | 2 360 | ||
| Reflects the cost of remuneration of workers involved in the assembly of furniture | 3 000 | ||
| UST and insurance premiums for compulsory pension insurance on employee wages at a rate of 26% | 780 | ||
| Contributions for compulsory social insurance against accidents at work and occupational diseases have been calculated on workers' wages in the amount of 0.2% | 6 | ||
| Furniture put into operation | 42 146 |
The following accounts were used to record transactions:
1 106 01 310 (410) “Increase (decrease) in capital investments in fixed assets”;
1 302 17 730 “Increase in accounts payable for the acquisition of fixed assets”;
1 401 01 280 "Other expenses";
1 302 03 730 “Increase in accounts payable for settlements with suppliers and contractors for payment for transport services”;
1 302 01 730 “Increase in payables for wages”;
1 302 02 730 “Increase in accounts payable for the unified social tax and insurance contributions for compulsory pension insurance in the Russian Federation”;
1 302 06 730 “Increase in accounts payable under mandatory social insurance from accidents at work and occupational diseases";
1 101 06 410 “Increasing the cost of production and household equipment.”
Acquisition of fixed assets through various sources of financing
Problems associated with accounting for fixed assets acquired through multiple sources of financing have become especially significant in connection with the transition to new accounting rules. The easiest way out is not to purchase fixed assets from several sources, as this confuses and complicates accounting. However, in practice, due to a lack of budgetary funding, institutions are forced to pay for the equipment they need or other fixed assets from other sources of funding.
Let's consider an example of acquiring a fixed asset using budget funding and funds from business activities.
Example 2.
Higher educational institution purchased a computer for 42,000 rubles, including VAT - 6,406.78 rubles. Advance payment in the amount of 8,000 rubles. contributed from budget funds. The final payment (RUB 34,000) was made from extra-budgetary sources. For delivery of a computer transport organization 3,600 rubles were paid from extra-budgetary funds, including VAT - 549 rubles. The institution is served by the OFK.
In accordance with BC RF budget expenses reimbursed from extra-budgetary funds (reinvestment in the field of education and culture, spending of extra-budgetary funds proceeds from the sale of military property, etc.). At the same time, repayment of extra-budgetary expenses from budget funds is unacceptable, since in essence this will be an inappropriate use of budget funds ( Art. 289 BC RF).
In practice, there are options for reflecting the “budgetary” and “non-budgetary” parts of the initial cost of a fixed asset in accounting. This approach creates confusion during inventory, since two different inventory objects appear.
It is most logical to attribute the entire cost of the fixed asset to the budget. In this case, the payment amount for the computer and the amount paid to the transport organization for extra-budgetary activities are written off as other expenses. As a result, an artificial accounts payable for the computer in the amount of 34,000 rubles will be created in accounting for budgetary activities. and for transport services (RUB 3,600). Such overpayment for a computer and transportation services will be included in the accounting for extrabudgetary activities. How to solve this problem? You can conduct an inventory of accounts payable and, based on its data, make adjustments to accounts payable in budget accounting.
note: in this case, it is impossible to present the amount of “input” VAT on the purchased computer and transport services in terms of their payment from business income for offset. In accordance with clause 12 of Instruction No. 70n And pp. 4 p. 2 tbsp. 170 Tax Code of the Russian Federation fixed assets intended for budgetary activities must be taken into account at cost, including VAT.
In budget accounting, transactions will be reflected as follows:
Debit | Credit | Amount, rub. |
|
| Listed advance payment for the supply of a computer | 1 206 08 560 | ||
| Based on the certificate of completion of work, the services of the transport organization were accepted | 1 106 01 310 | ||
| Funds were transferred from extra-budgetary sources to the transport organization | 2 401 01 280 | 2 201 01 610 | |
| Received a computer | 1 106 01 310 | 1 302 17 730 | |
| The advance payment issued to the supplier is offset against the institution's accounts payable | 1 302 17 830 | 1 206 08 660 | |
| The computer is put into operation | 1 101 04 310 | 1 106 01 410 | |
| Funds transferred from extra-budgetary sources, final payment for the purchase of a computer | 2 401 01 280 | 2 201 01 610 | |
| Based accounting certificate the amount of accounts payable for the acquisition of fixed assets was adjusted | 1 302 17 830 | 1 401 01 100 | |
| Based on the accounting certificate, the amount of accounts payable for settlements with suppliers and contractors for payment for transport services was adjusted | 1 401 01 180 |
A government institution is a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation, financial support whose activities are carried out at the expense of the corresponding budget on the basis of the budget estimate (subclause “e”, paragraph 1, article 13 of Law No. 83-FZ).
State institutions, being non-profit organizations, differ from other types of organizational and legal forms in a number of inherent characteristics:
The purpose of creation is to carry out managerial, socio-cultural, scientific and other functions of a non-commercial nature;
The founder of a government institution is government bodies and local government bodies;
Securing property - on the right of operational management;
Sources of financing - funds from the relevant budgets of the Russian Federation on the basis of budget estimates, the volume of which is established on the basis of a state (municipal) assignment;
High degree of state regulation of them financial activities And low level independence in the implementation of budget estimates.
The subordination (departmental authority) of a government institution is determined by the state or municipal body, which is the main manager of budget funds.
State institutions were created by transforming a budgetary institution based on a decision of the authorities until 2011, like all participants budget process, to organize accounting, we were guided by Instruction No. 148n. Since January 2011, the fundamental documents for organizing accounting in government institutions are:
Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n);
Instructions for the use of the budget accounting chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n).
To account for fixed assets used in the activities of a government institution, a synthetic account 010100000 “Fixed assets” is intended, which is included in section II “Not financial assets» Instructions No. 157n.
Account 010100000 “Fixed assets” is intended for collecting, registering and summarizing information in monetary terms about the state of fixed assets, as well as transactions related to their disposal (transfer, sale, write-off from the balance sheet), receipt (acquisition).
The correspondence of fixed asset and depreciation accounts used in 2010 and 2011 is given in Appendix 3.
According to clauses 4, 5 of Instruction No. 162n, three grouping accounts are used to record transactions with fixed assets in government institutions. Divided into several analytical accounts. In this table we see that the grouping of fixed assets in 2011 began to be carried out by property groups (real estate of the institution, other movable property of the institution, property - leased items) and types of property corresponding to the classification subsections established by OKOF. As a result, accounting for fixed assets has become more structured in the order in which they are used.
The reflected groups of fixed assets generally remained unchanged, except for the exclusion of the analytical account “Jewelry and Jewelry” from the composition of fixed assets, as a result of which the code of the analytical account “Other fixed assets” changed from 09 to 18, 38, 48.
Instruction No. 157n and Instruction No. 162n did not significantly change anything in the procedure for accounting for transactions with fixed assets, except that since 2011, government institutions must distinguish between movable and immovable property when accounting for fixed assets.
Main hallmark Not movable property is the need for its state registration in the Unified state register bodies carrying out state registration of rights to real estate and transactions with it. Registration of rights to movable property is not required, except for the cases specified in Civil Code RF. Along with state registration, special registration or accounting may be carried out individual species real estate.
The procedure for state registration and the grounds for refusal of registration are established in accordance with the Civil Code of the Russian Federation and Federal law dated July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it” (hereinafter referred to as Law No. 122-FZ).
Law No. 122-FZ contains a definition of real estate, but for the purposes of budget accounting it is not applicable. Law No. 122-FZ includes objects of non-produced assets, which are reflected in budget accounting separately from fixed assets, into the category of real estate. At the same time, it must be borne in mind that the general norms and rules of state registration by budgetary institutions are applied on an equal basis with commercial organizations - without any exceptions.
The need to allocate real estate objects (together with vehicles) into a separate group of fixed assets is associated with a special procedure for calculating depreciation. In accordance with clause 92 of Instruction No. 157n for real estate objects, depreciation is accrued when the object is accepted for accounting upon state registration of rights to real estate objects, provided for by law RF. The separation of real estate into a separate subgroup of fixed assets necessitated the need to clarify some of the requirements of Instruction No. 157n governing analytical accounting and document flow that mediate the movement of fixed assets.
Also, since 2011, Instruction No. 157n introduced another new object fixed asset accounting - these are fixed assets that are leased items.
Reflection in budget accounting of most transactions carried out with fixed assets is carried out according to the general methodological principles set out in Instruction No. 162n.
The objectives of budget accounting of fixed assets are:
Correct documenting and timely reflection in the accounting registers of the receipt, movement and disposal of fixed assets;
Obtaining data for the preparation of statistical and accounting reports on the availability and movement of fixed assets.
Monitoring the availability and safety of fixed assets in the places of their operation and for financially responsible persons;
Correct, timely calculation of depreciation of fixed assets;
Obtaining information for the correct calculation of tax payments;
Control over the correct and effective use of funds for reconstruction, modernization and repair of fixed assets, control over their effective use, identification of redundant and unused objects.
As noted above, government institutions have all planned this year expenses are reflected in the budget estimate, including expenses for the acquisition of fixed assets. Institutions can purchase fixed assets using the limits allocated to these institutions budget obligations, gratuitous receipts and from funds received from extra-budgetary sources.
The acquisition of a fixed asset at the expense of allocated limits of budget obligations, like any other non-financial asset, occurs in a government institution in several stages:
1) authorization of expenses;
2) settlements with suppliers and contractors;
3) determining whether a fixed asset object belongs to the appropriate group in accordance with the Unified Chart of Accounts;
4) formation of the initial cost;
5) registration on balance sheet.
In the accounting of government institutions, authorization transactions are reflected in accordance with the provisions of Section IV “Authorization of Expenses” of Instruction No. 162n as follows:
From the main manager of budgetary funds, the government institution receives limits on budgetary obligations for the current financial year for the acquisition of fixed assets;
The government institution enters into agreements (contracts) with the supplier for the purchase of fixed assets, in accordance with the approved limits;
The institution accepts monetary obligations current financial year according to the terms of contracts concluded with suppliers.
The procedure for accounting for settlements with suppliers for the acquisition of fixed assets is almost the same for all types of government institutions. In accordance with paragraph 2 of Art. 55 of Federal Law No. 94-FZ of July 21, 2005 “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” purchase of fixed assets in an amount exceeding that established by the Bank of Russia size limit cash payments in the Russian Federation (RUB 100,000.00) between legal entities per transaction, must be carried out by placing an order by requesting quotations and concluding a government contract.
To reflect settlements, institutions use accounts 02063100 “Settlements for advances for the acquisition of fixed assets”, 02083100 “Settlements with accountable persons for the acquisition of fixed assets”, 03023100 “Settlements for the acquisition of fixed assets”.
Depending on the terms of the agreement (contract), payment may be subsequent or preliminary (advance payments).
Advance payments can be made in the amount of up to 30% of the amount of the agreement (contract), but not more than 30% of the limits of budget obligations to be fulfilled at the expense of funds federal budget in the relevant financial year.
According to paragraph 25 of Instruction No. 157n, a commission for the receipt and disposal of assets must be created in every state (municipal) institution, regardless of its type. Such a commission is created by order of the head of the institution and must consist of employees of the institution with the appropriate knowledge and skills. The decision of the commission on the receipt and disposal of non-financial assets, documented by the relevant accounting documents, determines whether a specific fixed asset item belongs to the corresponding classification group.
In accounting, entries for the acceptance of fixed assets for balance sheet accounting at the generated initial (book) value are reflected in the debit of the following accounts:
010110000 “Fixed assets - real estate of the institution”;
010130000 “Fixed assets - other movable property of the institution”;
010140000 “Fixed assets - leased items.”
In this case, the accounts of this group correspond for the loan with the corresponding synthetic account 010600000 “Investments in non-financial assets” (according to analytical accounting accounts 010611000, 010631000, 010641000).
Fixed assets received free of charge are accepted for accounting at their formed value, bypassing account 010600000 “Investments in non-financial assets”. If the fixed assets were previously in operation, the amount of accrued depreciation is also transferred to the institution.
Operations for the receipt of fixed assets received by government institutions, both through budget funding and received free of charge, are given in Appendix 4.
At the moment an object of fixed assets is accepted for balance sheet accounting, the useful life of the object is determined, which is necessary to calculate the depreciation rate and determine annual amount depreciation charges.
Depreciation of fixed assets not used in business activities is a process of loss due to wear and tear of their value, which is written off from the appropriate source over the course of regulatory period services of each object.
In accordance with Instruction No. 162n, depreciation in government institutions is calculated using the linear method, based on the book value and depreciation rate. This method involves straight-line depreciation over the useful life of the fixed asset.
The accrual of depreciation is not suspended, except for cases when fixed assets are transferred to conservation for a duration of more than three months.
Depreciation on fixed assets for budget accounting purposes is calculated as follows:
For fixed assets worth up to 3,000 rubles inclusive, with the exception of the library collection, depreciation is not charged;
For fixed assets worth from 3,000 to 40,000 rubles inclusive, depreciation is accrued in the amount of 100% of the book value when they are put into operation;
Depreciation is accrued using the straight-line method for fixed assets worth more than 40,000 rubles;
For objects of the library collection worth from 0 to 40,000 rubles, depreciation is charged in the amount of 100% of the book value when they are put into operation.
Depreciation charges are reflected in the analytical accounting accounts of account 010400000 “Depreciation”. The accrual of depreciation amounts is reflected on the credit of account 010400000 “Depreciation” (according to analytical accounting accounts 010411000, 010413000, 010415000, 010418000, 010431000 - 010438000, 010440000) and the debit of accounts: 0 40120271 “Depreciation costs of fixed assets and intangible assets”, 010634340 “Increase in investments to material reserves - other movable property of the institution.”
Write-off of accrued depreciation upon disposal of fixed assets upon their sale, disposal, gratuitous transfer to other organizations, with the exception of state and municipal organizations, is recorded in the debit of account 010400000 “Depreciation” (according to analytical accounting accounts) and the credit of the corresponding analytical accounting accounts of account 010100000 “Fixed Assets” "(according to analytical accounting accounts).
One of the features of accounting for fixed assets of government institutions is their disposal (write-off). Unlike commercial organizations, a state-owned institution has the right to write off property that it disposes of under the right of operational management only in agreement with its owner, unless the legislation of the Russian Federation establishes a different procedure (clause 5 of Article 5 of Law No. 83-FZ). As a rule, property relations bodies act on behalf of the owner. They establish the procedure for agreeing with them on the write-off of state (municipal) property. Based on this procedure, the main managers of budget funds establish for subordinate institutions the procedure for document flow when writing off fixed assets that are in the operational management of these institutions. In cases provided for by the procedure for writing off fixed assets, which is established by the main manager, the institution must agree on documents for writing off this property:
With the main manager of budget funds and with property relations bodies;
With the manager of budget funds and with property relations authorities;
Only with property relations authorities.
Such approval is also necessary when transferring (selling) fixed assets under operational management.
The main document regulating the specifics of write-off of movable and immovable property under the right of operational management of state-owned institutions is the Decree of the Government of the Russian Federation dated October 14, 2010 No. 834 “On the specifics of write-off federal property"(hereinafter referred to as Resolution No. 834). According to Resolution No. 834, the disposal of federal property in connection with the decision to write it off is reflected in the budget accounting of a government institution in the manner established by Instructions No. 157n and No. 162n.
According to clause 51 of Instruction No. 157n, the disposal of property is reflected in accounting, including in the following cases:
Making a decision to write off fixed assets based on theft, shortage, damage identified during the inventory of assets; partial liquidation (including when performing reconstruction, modernization, retrofitting work); liquidation in case of accidents, natural disasters and other emergency situations;
Completion of activities (disassembly, dismantling, destruction, disposal, etc.) provided for when making a decision to write off an object on other grounds prescribed in the legislation of the Russian Federation, including on moral and physical wear and tear, inappropriateness of further use, unsuitability, impossibility or ineffectiveness of its restoration.
The list of primary accounting documents on the basis of which transactions on the disposal of property of state-owned institutions are reflected is given in paragraph 9 of Instruction No. 162n.
Operations for write-off and disposal of property in a government institution are formalized accounting records given in Appendix 5.
A special write-off procedure is established for fixed assets whose cost does not exceed 3,000 rubles per unit.
In accordance with clause 10 of Instruction No. 162n, the commissioning of fixed assets worth up to 3,000 rubles inclusive, with the exception of real estate and library collections, is reflected in the debit of the corresponding analytical accounts of account 040120271 “Depreciation costs of fixed assets and intangible assets”, account 010634340 “Increase in investments in inventories - other movable property of the institution” and the credit of the corresponding accounts of account 010100000 “Fixed assets” (010134000 - 010136000, 010138000).
It is necessary to pay attention to the fact that objects written off from the balance sheet continue to be accounted for in off-balance sheet account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation” throughout their useful life. This measure makes it possible to ensure control over the safety of fixed assets, as well as, if necessary, determine the amount of damage caused if the relevant objects are lost or damaged by the perpetrators. The system of accounting for fixed assets in public sector institutions is a very complex mechanism for managing and monitoring their use and safety. The main objectives of accounting for fixed assets are the correct documentation and timely reflection in the accounting registers of the receipt of fixed assets that are in state or municipal ownership, their movement and disposal. Directly based on primary documents, preliminary, current and subsequent control of the movement, safety and rational use of fixed assets is carried out. Currently, by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions and guidelines for their application”, unified forms were approved primary documents and guidelines for their use.
Primary accounting documents, used in budget accounting, are divided into groups:
Documents related to class 03 “Unified system of primary accounting documentation» OKUD;
Documents of class 05 “Unified system of accounting, financial, accounting and reporting documentation public administration sector" OKUD.
Since 2011 the norms of clauses 6 and 8 of Instruction No. 162n have separated the forms of primary documents used to formalize the movement of real estate, movable property, as well as fixed assets worth less than 3,000 rubles. Appendix 6 contains a table indicating the forms of primary documents used in government institutions when reflecting transactions with fixed assets.
In accordance with paragraph 54 of Instruction No. 157n, analytical accounting of fixed assets is carried out on inventory cards (with the exception of objects of the library collection and objects of movable property up to 3,000 rubles inclusive) in the context of material responsible persons and types of property. A card is opened for each fixed asset item. A group accounting inventory card is opened for a group of identical fixed asset objects (for example, business equipment). Inventory cards are registered in the accounting department in the inventory inventory cards on accounting of fixed assets. Financially responsible persons maintain inventory lists of fixed assets. Summarizing the above, it can be determined that accounting for fixed assets in state (municipal) institutions, including government institutions, has its own specifics. In government institutions, as in other institutions financed from the budget, a completely different Chart of Accounts is used, in contrast to commercial organizations. There are no accounts associated with the implementation commercial activities, making a profit. The difference between the accounting of fixed assets of public sector institutions and commercial organizations is also based on the determination of the specific composition and classification of fixed assets. However, the basic requirements for accounting, defined by the Federal Law “On Accounting,” remain the same for all types of organizations and institutions, regardless of their activities.
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Federal Agency for Maritime and River Transport
Federal State Budgetary Educational Institution
higher professional education
"State University of Maritime and River Fleet named after. Makarova S. O.”
Kotlas branch
Specialty 080109.65 “Accounting, analysis and audit”
COURSE WORK
by discipline: Accounting in various sectors of the economy
on the topic of:“Accounting for fixed assets in budgetary institutions”
Completed:
Zubkova I.S. student gr. 42 BU
Introduction
Chapter 1. Concept, essence of fixed assets in modern conditions
1.1 Concept and classification of fixed assets in budgetary institutions
1.2 Valuation of fixed assets
Conclusion
Bibliography
Applications
Introduction
Currently, the most important condition for effectiveness national economy is the rational and economical use of funds state budget, accounting and control over the use of all resources, including fixed assets.
Fixed assets belong to the capital expenditures of budgetary institutions and occupy a significant place in the share of state budget expenditures, therefore the correct organization of accounting for fixed assets in the budgetary sphere has important, both for budgetary institutions themselves and for the country’s economy as a whole.
Meaning economic category“fixed assets” for budgetary institutions (health care, culture, education, science) is quite large, since they serve the processes occurring in these organizations to satisfy the socio-cultural needs of the population and carry out the functions of public administration. And this explains the relevance of the chosen topic.
One of the main tasks of budget accounting of fixed assets in budgetary institution is control over the safety and effective use of each object.
In budgetary institutions, the main tasks of accounting for fixed assets are:
Correct documentation;
Timely reflection in accounting registers of the receipt of fixed assets in state or municipal ownership, their internal movement and disposal;
Correct calculation and recording of the amount of depreciation and amortization of fixed assets;
Accurate determination of results when liquidating fixed assets;
Control over the costs of repairing fixed assets, their safety and proper use of each object;
The purpose of this course work- familiarization with accounting of fixed assets in budgetary institutions.
Coursework objectives:
Consider the concept of fixed assets and their classification;
Familiarize yourself with the assessment of fixed assets;
Consider accounting for the receipt and disposal of fixed assets in budgetary institutions;
Find out how depreciation of fixed assets is calculated;
Find out how an inventory of fixed assets is carried out.
budget accounting depreciation inventory
Chapter 1. Concept, essence of fixed assets
1.1 Concept and classification of fixed assets in budgetary organizations
Regulatory documents regulating the accounting procedure for fixed assets of budgetary institutions include:
Instruction No. 157, approved by the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010;
Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ;
Guidelines on property inventory and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49;
Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups”;
Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 “On approval unified forms primary accounting documentation for accounting of fixed assets."
In financial - economic activity In any institution, a special role belongs to fixed assets.
Fixed assets are tangible assets, regardless of their cost, with a useful life of more than 12 months, intended for repeated or permanent use on the right of operational management, in the course of the activities of the institution, when it performs work, provides services, exercises government powers (functions) ), or for management needs of institutions that are in operation, in reserve, on conservation, leased, leased.
Fixed assets operating in public sector organizations (health care, education, culture, science, etc.), unlike production fixed assets, do not participate in the production process, but serve the processes occurring in these organizations to meet the socio-cultural needs of the population and perform functions public administration, i.e. they are non-productive fixed assets.
Non-productive fixed assets include: residential premises, non-residential premises, buildings, machinery and equipment, vehicles, production and business equipment, library collections, jewelry and other fixed assets.
Buildings are architectural and construction objects designed to create the necessary working conditions. This group includes: residential buildings, production buildings of workshops, depots, garages, warehouses, production laboratories and so on. These facilities also include heating systems, internal sewerage and water supply networks, lighting fixtures and electrical wiring, internal telephone and alarm networks, ventilation devices, and lifts.
Structures are engineering and construction objects designed to carry out the production process and are not associated with changes in objects of labor. These include: mine shafts, oil wells, dams, overpasses, water-lifting stations and wells, reservoirs, bridges, car roads, railway tracks of intra-factory, on-farm transport.
Transmission devices are devices with the help of which electrical, thermal or mechanical energy is transferred, as well as the transfer of liquid and gaseous substances from one object to another. These devices include: oil and gas pipelines, water distribution networks, electrical networks, heating networks, gas networks, communication lines.
Machinery and equipment are used to directly influence the subject of labor or move it in the process of creating a product or service of a production nature, to generate and convert energy. These include: power machines and equipment, turbine equipment, tractors, metal-cutting, forging, compressor equipment, pumps, lifting and transport, loading and unloading equipment, computer equipment.
Vehicles are designed to move people and goods within and outside the enterprise.
Production equipment and accessories are used to facilitate production operations (work tables, workbenches); for storing liquid and bulk solids (tanks, vats); for labor protection (machine fencing group). This group also includes retail cabinets and shelving, inventory containers, and technical items that cannot be classified as work machines.
Household equipment includes office and household items: office furnishings, wardrobes, tables, fireproof cabinets, typewriters, duplicating machines, as well as fire-fighting items.
Other fixed assets include, for example, library collections.
The main objectives of fixed asset accounting are:
· correct documentation and timely reflection in the accounting registers of the receipt of fixed assets, their internal movement and disposal;
· reliable determination of the results from the sale and other disposal of fixed assets;
· accurate determination of the costs associated with maintaining fixed assets in working condition (costs of technical inspection and maintenance, all types of repairs), correct calculation and recording of the amount of depreciation of fixed assets;
· control over the safety of fixed assets accepted for accounting and the efficiency of their use.
Fixed assets are grouped by the following signs:
· types of affiliation;
· according to the degree of use.
By type, fixed assets of organizations are divided into the following groups: residential premises, non-residential premises, structures, machinery and equipment, vehicles, industrial and household equipment, library collections, jewelry and other fixed assets.
The specified objects must relate to fixed assets according to All-Russian classifier fixed assets.
The classification of fixed assets by type forms the basis for their analytical accounting.
Based on the degree of use, fixed assets are divided into:
· in operation;
stock (reserve);
· stages of completion, retrofitting, reconstruction and partial liquidation;
· on preservation.
Depending on the existing rights to objects, fixed assets are divided into:
· for fixed assets owned by the organization (including leased);
· fixed assets that are under operational management or economic control of the organization;
· fixed assets received by the organization for rent.
The unit of budget accounting of fixed assets is an inventory object.
An inventory object of fixed assets is an object with all the accessories or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects - this is one or more objects of one or different purposes, mounted on the same foundation, as a result of which each an object included in a complex can perform its functions only as part of the complex, and not independently.
Each inventory object, except for the library collection and objects worth up to 3000 rubles inclusive, is assigned a unique inventory serial number.
The number assigned to an inventory item can be designated by the financially responsible person in the presence of the head of the institution or his deputy and an accounting employee by attaching a token, applying paint or in another way that ensures the safety of the marking.
The inventory number assigned to an object of fixed assets remains with it for the entire period of its presence in this institution.
The inventory number of fixed assets written off from budget accounting is not assigned to objects newly accepted for budget accounting.
Marking stamps must be kept by the head of the institution or his deputy.
1.2 Valuation of fixed assets
Valuation of fixed assets is the monetary expression of their value, in which they are reflected in accounting.
There are initial, residual and replacement costs of fixed assets.
Fixed assets are accepted for accounting at their original cost.
The initial cost of fixed assets is recognized as the amount of actual investments of the institution in the acquisition, construction and production of fixed assets, taking into account the amounts of value added tax presented to the institution by suppliers and contractors (except for their acquisition, construction and production within the framework of income-generating activities subject to tax on value added (VAT), unless otherwise provided by the tax legislation of the Russian Federation).
Investments for the acquisition, construction and production of fixed assets are:
· amounts paid in accordance with the agreement to the supplier (seller);
· amounts paid to organizations for carrying out work under construction contracts and other contracts;
· amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
· registration fees, state duties and other similar payments made in connection with the acquisition (receipt) of rights to an object of fixed assets;
· customs duties;
· remuneration paid to the intermediary organization through which the fixed asset was acquired;
· costs of delivering fixed assets to the place of their use, including costs of delivery insurance;
· other costs directly related to the acquisition, construction and production of fixed assets, including the maintenance of the directorate of the facility under construction and technical supervision 1.
For fixed assets manufactured at the enterprise itself, as well as purchased for a fee from other organizations and individuals, the initial cost is determined based on the actual costs of constructing or purchasing these objects, including the costs of delivery, installation, and installation.
The initial cost of fixed assets received by an institution under a gift agreement is their current market value on the date of acceptance for accounting, which must be documented, as well as the cost of services associated with their delivery, registration and bringing them into a condition suitable for use.
The current market value is understood as the amount of funds that can be received as a result of the sale of these assets on the date of acceptance for budget accounting.
The assessment of fixed assets, the cost of which upon acquisition is expressed in foreign currency, is carried out in the currency of the Russian Federation (rubles) by recalculating the amount foreign currency at the rate Central Bank of the Russian Federation, in force on the date of acceptance of the object for budget accounting.
Replacement cost is the cost of reproduction of fixed assets in modern conditions (at modern prices, modern technology, etc.).
Institutions revaluate the value of fixed assets, with the exception of assets in precious metals, as of the beginning of the reporting year by recalculating their book value and accrued depreciation
The residual value of fixed assets is determined by subtracting the amount of depreciation of fixed assets from the original (replacement) cost.
Sources for the acquisition of fixed assets in institutions financed from the budget are budget resources, extra-budgetary funding and gratuitous receipt from other organizations.
The balance sheet of a budgetary institution reflects fixed assets acquired from budget funds at the appropriate level, as well as those received from entrepreneurial and other income-generating activities.
Chapter 2. Accounting for fixed assets in budgetary institutions
2.1 Features of accounting for fixed assets in a budgetary institution
Accounting for fixed assets in budgetary institutions is carried out on account 010100000 “Fixed assets”.
At the same time, to generate information in monetary terms about the condition of fixed assets and business transactions, changing them, the following groups of accounts are applied:
010110000 "Fixed assets - real estate of the institution";
010120000 "Fixed assets - especially valuable movable property of an institution";
010130000 "Fixed assets - other movable property of the institution";
010140000 "Fixed assets - leased items."
In this case, the following analytical codes of the type of synthetic account of the accounting object are used:
1 "Residential premises";
2 "Non-residential premises";
3 "Facility";
4 "Machinery and equipment";
5 "Vehicles";
6 "Industrial and household equipment";
7 "Library fund";
8 "Other fixed assets".
Analytical accounting of fixed assets is carried out on inventory cards opened for the corresponding objects (group of objects) of fixed assets, with the exception of objects of the library collection and objects of movable property worth up to 3,000 rubles inclusive, in the context of financially responsible persons and types of property.
An inventory card for recording fixed assets is opened for each fixed asset item.
The inventory card for group accounting of fixed assets (Appendix 2) is opened for a group of fixed assets and is intended for accounting for library collections, production and business equipment.
Inventory cards are registered in the Inventory of Inventory Cards for Fixed Assets Accounting.
2.2 Accounting for receipt of fixed assets
When purchasing fixed assets by budgetary institutions, the activity type code is indicated in the 18th digit of the accounting account number:
· through income-generating activities ( own income institutions);
· due to a subsidy for the implementation of a state (municipal) task;
· through subsidies for other purposes;
· due to budget investments;
· at the expense of funds from compulsory health insurance.
For fixed assets that are purchased using subsidies and are not intended for use in the activities of an institution subject to VAT, the institution does not have the right to deduct the VAT amounts presented by counterparties.
The initial cost of fixed assets is formed on account 010600000.
At the same time, in a budgetary institution, the debit of account 010601310 “Increase in investments in fixed assets” reflects the institution’s expenses associated with the acquisition, production, creation and other receipt of fixed assets, and the credit of account 010601410 “Decrease in investments in fixed assets” reflects the write-off of investments made into fixed assets when accepting them for accounting.
The resulting fixed asset item is accepted for accounting at its book value while simultaneously reflecting the amount of previously accrued depreciation.
The institution determines the useful life of the received fixed asset taking into account the period of its actual operation.
Acceptance for accounting of objects of fixed assets, with the exception of real estate objects, movable property objects worth up to 3000 rubles inclusive, and objects of the library collection at the original cost formed during their acquisition, creation, production, incl. in an economic way, is reflected on the basis of primary accounting documents: Certificate of acceptance and transfer of a building (structure) (f. 0306030), Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), Certificate of acceptance and transfer groups of fixed assets (except for buildings, structures) (f. 0306031), invoice for internal movement of fixed assets (f. 0306032):
· The release into operation of fixed assets in budgetary institutions, costing up to 3,000 rubles inclusive, with the exception of real estate, is reflected on the basis of the primary accounting document: Issue Sheet material assets for the needs of the institution (f.0504210).
· The commissioning of the library collection, regardless of cost, as well as fixed assets worth over 3,000 rubles, with the exception of real estate, is reflected on the basis of the primary accounting document - Requirements-invoice (f. 0315006).
2.3 Accounting for disposal of fixed assets
A budget institution does not have the right to dispose of real estate and especially valuable movable property assigned to it by the owner or acquired by a budgetary institution at the expense of funds allocated to it by the owner.
The sale of property owned by an institution under the right of operational management is reflected in accounting using account 0 401 10 172 “Income from transactions with assets”.
Fixed assets can be written off from the balance sheet of an institution only if they have become unusable and cannot be further used in the activities of the institution.
Write-off of federal real estate and especially valuable movable property (including objects of unfinished construction) assigned to a federal state institution by the owner or acquired using funds allocated by its founder is carried out in agreement with federal body executive power under whose jurisdiction it is located.
Free transfer of fixed assets by budgetary institutions can be carried out in the following cases:
· within the framework of settlements between the parent institution and separate units(branches);
· authority, state (municipal) institution, including upon termination of the right to operational management (withdrawal from operational management);
· in accordance with the legislation of the Russian Federation to other copyright holders, with the exception of state (municipal) authorities.
The gratuitous transfer of fixed assets is carried out at book value with the simultaneous transfer of the amount of depreciation accrued on the fixed assets.
Transfer, free of charge, of fixed assets to government and local government bodies, as well as state and municipal institutions, state and municipal unitary enterprises not subject to VAT.
In accordance with the legislation of the Russian Federation, the transfer of an object of fixed assets free of charge is reflected on the basis of: Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001), Act on the acceptance and transfer of groups of objects of fixed assets (except for buildings, structures) (f. 0306031), Certificate of acceptance and transfer of a building (structure) (f. 0306030), with the attachment of documents on state registration of termination of the right to operational management of real estate or their certified copies in cases established by the legislation of the Russian Federation.
The disposal of fixed assets is documented by the following primary documents:
Act on write-off of fixed assets (except vehicles) (f. 0306003);
Act on the write-off of groups of fixed assets (except for vehicles) (f. 0306033);
Act on write-off of motor vehicles (f. 0306004);
Act on write-off of soft and household equipment (f. 0504143). It is used to write off homogeneous items of household equipment worth more than 3,000 rubles. up to 40,000 rub. inclusive per unit and serves as the basis for reflecting in the accounting records of the institution the disposal of the specified accounting objects;
Act on writing off literature excluded from the library (f. 0504144) (Appendix 8) with attached lists of excluded literature.
Accounting for transactions on disposal and transfer of non-financial assets is maintained in the Journal of transactions on disposal and transfer of non-financial assets (f. 0504071).
2.4 Procedure for calculating depreciation
Depreciation is the process of gradually transferring the cost of means of labor as they become physically and morally worn out to the product produced with their help.
The depreciation indicator reflects the value of fixed assets, intangible assets assigned to the institution under the right of operational management, as well as non-financial assets that make up the state (municipal) treasury, transferred during the period of their use to reduce the financial result.
The calculation of the annual amount of depreciation is carried out by the institution that records the used fixed assets and intangible assets in a straight-line manner, based on its book value and the depreciation rate calculated on the basis of its useful life.
Annual depreciation amount = Original cost * Depreciation rate
Depreciation begins on the first day of the month following the month in which the object was accepted for accounting, and is carried out until the cost of this object is fully repaid or it is disposed of.
Procedure for calculating depreciation:
1) for a real estate property:
Costing up to 40,000 rubles inclusive, depreciation is charged in the amount of 100% of the book value of the object upon acceptance for accounting;
Costs over 40,000 rubles are depreciated in accordance with depreciation rates calculated in accordance with the established procedure;
2) for movable property:
For objects of the library collection worth up to 40,000 rubles inclusive, depreciation is charged in the amount of 100% of the book value when the object is put into operation;
For fixed assets worth more than 40,000 rubles, depreciation is accrued in accordance with depreciation rates calculated in accordance with the established procedure;
Fixed assets worth up to 3,000 rubles inclusive, with the exception of library collections and intangible assets, are not subject to depreciation;
For other fixed assets worth from 3,000 to 40,000 rubles inclusive, depreciation is accrued in the amount of 100% of the book value when the object is put into operation.
Depreciation is accrued on account 010400000 “Depreciation”, this account is passive.
The CT reflects the depreciation charge;
According to Dt, write-off of depreciation.
Balance Kt shows the amount of accrued depreciation. KOSGU codes 410 for reduction in value; 420 to reduce the cost of intangible assets.
2.5 Inventory procedure
In the activities of a budgetary institution, situations often arise that require mandatory inventory of property in accordance with the requirements of Law No. 402-FZ, namely:
When transferring property for rent, redemption, sale;
Before preparing annual financial statements;
When changing financially responsible persons;
If facts of theft, abuse or damage to property are detected.
Inventory of fixed assets is a reconciliation of the actual availability of fixed assets with accounting data.
An inventory of fixed assets is allowed to be carried out once every three years, and of library collections - once every five years.
By order of the manager, a commission is appointed, as well as the date and timing of the inventory.
Carrying out an inventory of fixed assets involves an inspection of the objects by a commission.
The inventory of fixed assets begins with checking the presence and condition of inventory cards for recording fixed assets (f. 0504031), technical passports and other technical documentation.
The Inventory List (f. 0504087) reflects the full name, purpose, inventory numbers and main technical or operational indicators of fixed assets.
When making an inventory of buildings and structures, the commission checks the availability of documents confirming the assignment of these objects to the institution with the right of operational management.
Unaccounted for fixed assets identified during the inventory must be capitalized at market prices.
Fixed assets such as machinery, equipment, and vehicles are entered into the Inventory List individually. Indicate the serial number according to the technical passport of the manufacturer, year of manufacture, purpose, capacity.
All installed in inventory records discrepancies between actual availability and accounting data are recorded in the Statement of Discrepancies based on inventory results (f. 0504092).
The inventory results are documented in the Inventory Results Act (f. 0504835).
Conclusion
In the financial and economic activities of any institution, a special role belongs to fixed assets, since they together form the production - technical base enterprises.
Fixed assets operating in public sector institutions (health care, education, culture, science, etc.), unlike production fixed assets, do not participate in the production process, but serve the processes occurring in these organizations to meet the socio-cultural needs of the population and perform functions public administration, i.e. they are non-productive fixed assets.
Having examined the methodology and organization of accounting for fixed assets in a budgetary institution, the following conclusions can be drawn:
Fixed assets of a budgetary institution are a set of material assets used as means of labor and operating for a long time;
Fixed assets of a budget organization are reflected in budget accounting and reporting at their original cost, i.e. at the actual costs of their acquisition, construction and manufacture, and items that were revalued - at replacement cost;
Fixed assets in an institution may come as a result of acquisition from budget funds or gratuitous receipt from other organizations;
Fixed assets that have become unusable are written off in accordance with the established procedure;
All received, donated, and disposed fixed assets are reflected in accounting at book value;
Accounting for fixed assets is carried out in the context of inventory items according to their storage locations and responsible persons;
To organize accounting and ensure control over the safety of fixed assets, each object is assigned an inventory number;
During operation, fixed assets gradually, i.e. their initial cost is constantly decreasing, for this it is necessary to charge depreciation.
When writing this test work The main features of the organization of accounting of fixed assets in budgetary institutions were studied. Their depreciation and valuation, similarities and differences between budget and financial accounting in this matter, additional types of fixed assets accepted for accounting in budgetary institutions.
Bibliography
1. “Constitution of the Russian Federation.”
2. “Budget Code of the Russian Federation” dated July 31, 1998 N 145-FZ (With amendments and additions dated January 1, 2013).
3. " Labor Code Russian Federation" dated December 30, 2001 N 197-FZ (With amendments and additions dated December 15, 2011).
4. Guidelines for inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated July 13, 1995. No. 49.
5. Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n “On approval of the chart of accounts for accounting of budgetary institutions and instructions for its application.”
6. Alekseeva I.V. -Budget accounting step by step.- M.: EKAR, 2010.- 479 p.
7. Babich, A.M. State and municipal finance: textbook. for universities/ A.M. Babich, L.N. Pavlova. - M.: UNITY, 2009. - 688 p.
8. Burkhanova I. V. Budget system Russian Federation. Lecture notes [Text]/I. V. Burkhanova. - M.: Eksmo, 2011. - 160 s.
9. Budgetary institutions: accounting according to new rules / Ed. G.Yu.Kasyanova.- M.: ABAC, 2012.- 376 p.
10. Vasiliev Yu.A. Depreciation of fixed assets in accounting and tax accounting before and after modernization // Current issues of accounting and taxation. - 2008. - No. 6. - P.11 - 14. 11. Vedenina E.L. Analysis of the updated PBU 6/01 “Accounting for fixed assets” // New in accounting and reporting. - 2011. - No. 4. - P.4 - 5. 12. Veshchunova N.L., Fomina L.F. Self-instruction book on accounting. -2nd edition, rev. And additional - M.: TK Velby, 2009.
13. Bethleemsky A.V., Chirkina O.V. Accounting in educational institutions. - M.: Pedagogical Search, 2009. - 192 p.
14. Myslyaeva I.N. State and municipal finance: A textbook for students. universities / I.N. Myslyaeva. - M.: INFRA-M, 2009. - 268 p. - (Higher education)
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