Movement of non-financial assets. Journal entries for disposals and transfers of non-financial assets
For the purposes of accounting / budgetary accounting to objects non-financial assets relate:
1) fixed assets,
2) intangible assets,
3) non-produced assets,
4) inventories,
5) not financial assets that make up the treasury.
Objects of non-financial assets are accepted for accounting at their initial cost, which is the amount of actual investments in their acquisition, construction or manufacture (creation), taking into account the amounts of VAT charged to the institution by suppliers and (or) contractors (except for their acquisition, construction and manufacture in activities subject to VAT, unless otherwise provided tax legislation RF).
At the same time, it was clarified that the following are recognized as the initial cost:
1) inventories during their acquisition, manufacture (creation) - their actual cost;
2) objects of non-produced assets - the actual investments of the institution in their acquisition, with the exception of objects involved in economic (economic) turnover for the first time, the initial value of which is recognized as their market value as of the date of acceptance for accounting;
3) objects of non-financial assets received under agreements providing for the fulfillment of obligations (payment) in non-monetary means - the cost of values transferred (to be transferred) by the institution in order to fulfill obligations under the agreement. This value is determined on the basis of the price at which, in comparable circumstances, the institution usually determines the value of similar values. If it is impossible to establish it, the value of non-financial assets received under these agreements is determined based on the cost at which similar non-financial assets are acquired in comparable circumstances);
4) objects of non-financial assets received under a donation agreement - their current market value as of the date of acceptance for accounting, increased by the cost of services related to their delivery, registration and bringing them into a condition suitable for use. In this case, the current market value is understood as the amount Money, which can be obtained as a result of the sale of these assets at the date of acceptance for accounting. Definition of the current market value is made on the basis of the price effective on the date of acceptance for accounting (posting) of property received free of charge for this or a similar type of property. Data on the current price must be documented, and in cases of impossibility of documentary confirmation - by expert means. If the current market value of an object of a non-financial asset is determined by the commission on the inflow and outflow of assets created in the institution on a permanent basis, then the following are used:
a) data on prices for similar material assets obtained in writing from manufacturing organizations;
b) information about the price level available from state statistics bodies, trade inspections, as well as in the mass media and specialized literature;
c) expert opinions (including experts recruited on a voluntary basis to work in the commission);
5) objects of non-financial assets that are the subject of a leasing (subleasing) agreement - the amount of the lessor's expenses for their acquisition, construction, delivery, manufacture and bringing to a state in which it is suitable for use, except for the amounts of taxes that are deductible (considered as part of expenses). Note that the decision to take into account the property that is the subject of leasing (subleasing) on the balance sheet of the lessor or the balance sheet of the lessee is determined by agreement between the parties to the leasing (subleasing) agreement;
6) objects of non-financial assets, the cost of which upon acquisition is expressed in foreign currency, - the amount of their monetary value in the currency of the Russian Federation, calculated by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acceptance of the accounting object for accounting (implementation of investments in a non-financial asset);
7) unrecorded objects of non-financial assets identified during inspections and (or) inventories of assets - their current market value, established for the purposes of accounting on the date of acceptance for accounting.
Investments in non-financial assets are accounted for in the following accounts.
For budgeting/accounting purposes initial cost objects of non-financial assets is formed on the following accounts:
0 106 11 000 "Investments in fixed assets - real estate institutions";
0 106 13 000 "Investments in non-produced assets - real estate of the institution";
0 106 31 000 "Investments in fixed assets - other movable property of the institution";
0 106 32 000 "Investments in intangible assets - other movable property of the institution";
0 106 34 000 "Investments in inventories - other movable property of the institution";
0 106 41 000 "Investments in fixed assets - objects of leasing";
0 106 42 000 "Investments in intangible assets - objects of leasing";
0 106 44 000 "Investments in inventories - objects of leasing".
The balance sheet value of non-financial assets is their initial cost, taking into account its changes in cases of completion, additional equipment, reconstruction, modernization, partial liquidation (decommissioning), as well as revaluation of non-financial assets).
The initial (book) value of a non-financial asset object increases by the amount of costs for its modernization, additional equipment, reconstruction only after the completion of the scope of work provided for by the contract (estimate) and subject to improvement (increase) of the initially adopted standard indicators of the functioning of the non-financial asset object (term beneficial use, capacity, quality of application, etc.) based on the results of the work performed.
Objects of non-financial assets are accepted for accounting at their original cost. Acceptance for accounting of such objects is carried out on the basis of a decision of the permanent commission for the receipt and disposal of assets, executed by a source document (primary (consolidated) accounting document) - an act in the form established by regulatory legal acts adopted by the Ministry of Finance.
In each state (municipal) institution, regardless of its type, a commission for the receipt and disposal of assets should be created. Such a commission is created by order of the head of the institution and must consist of competent employees of the institution with relevant knowledge and skills. The Commission has broad powers.
Actions of the commission on the receipt and disposal of non-financial
assets upon acceptance for accounting of fixed assets
Tell me, what specific documents need to be filed in the journal for the disposal and transfer of non-financial assets and in the journal for other transactions? For example, in the register of settlements with suppliers and contractors - invoices, acts, etc., in the register of settlements with accountable persons - expense reports and all related documents justifying the expenses of the accountable person, etc. In the journal for the disposal and transfer of fixed assets, which documents need to be filed?
The legislation states that Entries in the Journal of Operations for the Disposal and Transfer of Non-Financial Assets (f.0504071) are made on the basis of primary (consolidated) accounting documents corresponding to accounting objects .. Primary (consolidated) accounting documents-this?
Answer
Primary accounting documents document every fact of economic life. While creating primary documents for accounting purposes, unified forms are used. If a unified form is not provided for any operation, the institution can develop it independently. Approve the forms of documents developed independently in the accounting policy. Such a conclusion follows from the provisions of paragraphs 6 and 8 of the Instructions to the Unified Chart of Accounts No. 157n.
Reference number 2 contains regulations, which approved the forms of primary documents. For example, unified forms of primary accounting documentation for the accounting of fixed assets were approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7 and the Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173N.
The journal of operations for the disposal and transfer of non-financial assets (f.0504071) is used to record operations for the disposal and transfer of fixed assets, intangible, non-produced assets, inventories, as well as operations to record operations by depreciation amounts. Entries in the Journal of operations for the disposal and transfer of non-financial assets (f.0504071) are made on the basis of primary (consolidated) accounting documents corresponding to the accounting objects. Such documents include, for example, the Act on the write-off of an object of fixed assets (except vehicles) (f. 0306003), Invoice for the internal movement of fixed assets (f. 0306032), Statement of issuance of material assets for the needs of the institution (f. 0504210), Act on the write-off of inventories (f. 0504230) and others.
According to the clarifications made by Order No. 25n, account 101.00 "Fixed assets" is used to account for fixed assets that are both in operation and in stock, for conservation, leased out, as well as for accounting for treasury property Russian Federation.
The concept of "Balance value" for fixed assets and intangible assets:
- · The book value of fixed assets is their initial cost, taking into account changes in cases of revaluation, completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets;
- · The book value of intangible assets is their initial cost, taking into account the modernization, partial liquidation and revaluation of intangible assets.
In connection with the introduction of the concept "Book value" payment annual amount depreciation of fixed assets and intangible assets is made linear way based on the book value of fixed assets and intangible assets.
Transfer of non-financial assets between state and municipal institutions is a gratuitous receipt (transfer), however, the accounting procedure and the cost at which objects of non-financial assets are accepted for accounting in the event of such a transfer differ from the procedure used for the gratuitous receipt (transfer) of property from organizations and individuals.
According to Order No. 25n free transfer objects of fixed assets and intangible assets between institutions subordinate to different main managers budget funds same budget level, between institutions, different levels budgets, as well as between institutions subordinate to one main manager (manager) of budget funds, as well as state and municipal organizations (hereinafter referred to as departmental transfer), is carried out at the book value of the object with the simultaneous transfer of the amount of depreciation accrued to the object.
IN new edition Instructions for budget accounting are also given accounting entries for the departmental movement of fixed assets and intangible assets, both for write-offs from the balance sheet and for acceptance to the balance sheet. Similar entries were given in the letter of the Federal Treasury dated December 29, 2005 No. 42-7.1-01 / 2.2-397. However, if in the said letter the receipt of fixed assets (intangible assets) is proposed to be reflected in the debit of account 101.00 "Fixed assets" (102.00 "Intangible assets") in correspondence with account 304.04.000 " Internal settlements between the main managers (managers) and recipients of funds "(401.01.180, 401.01.151), then in the new version of the Instruction on Budget Accounting, the receipt of fixed assets (intangible assets) is reflected in general order- first, an entry is made on the debit of account 106.01 " Capital investments in fixed assets" (106.02 "Capital investments in intangible assets") in correspondence with the specified accounts, and only then the main asset (intangible asset) is accepted for accounting on account 101.00 "Fixed assets".
In "Accounting for budgetary institutions, edition 6", upon receipt of NFA from another institution, it is provided for the acceptance of a fixed asset (IA) both preliminary to account 106.01 (106.02), and immediately to account 101.00 (102.00).
Also updated procedure for determining the useful life objects of non-financial assets received free of charge. The useful life is determined by:
- for objects received from institutions that are on budgets budget system Russian Federation and from state and municipal institutions- subject to deadlines actual operation and previously accrued depreciation;
- · for objects received from other legal entities and individuals - based on the market value of the object and the terms of operation established by the commission of the institution.
Many accountants have questions about which fixed assets should be depreciated and which should not. The new version of the Budget Accounting Instructions now clearly states that depreciation is not charged on fixed assets and intangible assets worth up to 1,000 rubles inclusive, as well as on jewelry, jewelry and library stock, regardless of value.
A new account 104.07 "Depreciation of other fixed assets" has been introduced to account for the depreciation of fixed assets recorded on account 101.09 "Other fixed assets".
Note: Previously, account 104.06 "Depreciation of production and household inventory" was used to account for the depreciation of other fixed assets. When switching to version 6 of "Accounting for budgetary institutions", the depreciation amounts for other fixed assets accumulated on account 104.06 "Depreciation of production and household inventory" will be transferred automatically to account 104.07 "Depreciation of other fixed assets".
The total amount of depreciation charged for the reporting month for fixed assets and intangible assets should now be reflected in Journal of operations for the disposal and transfer of non-financial assets.
Note: In order for depreciation records to be reflected in the report "Journal of operations for the disposal and transfer of non-financial assets", in the chart of accounts "Accounting for budgetary institutions" it is necessary to set the number of the operation journal "7" for the final sub-accounts of account 104.00 "Depreciation".
Accountants had many questions about the application of clause 6 (34) of Instruction No. 70n "Institutions carry out revaluation objects of fixed assets (intangible assets), with the exception of assets in precious metals, as of the beginning of the reporting year ... ". Many of them considered that revaluation should be carried out annually. fixed assets are established by the Government of the Russian Federation.The accounting records for reflecting the results of the revaluation have also been clarified.
Clause 18 was excluded, which prescribed to conduct accounting of fixed assets in full rubles. When accepting fixed assets for accounting on account 101.00, it will no longer be necessary to make accounting entries for attributing the amount of kopecks to account 401.01.280 "Other expenses". Indeed, these are extra accounting entries that clog accounting, since fixed assets are shown in the balance sheet according to residual value, that is, minus the accrued depreciation, which is accounted for in kopecks. In the presence of software products for budget accounting, the calculation of the depreciation rate from the value of the fixed asset (intangible asset), expressed in rubles and kopecks, does not present a problem.
As a positive note reflection of internal displacement(from division to division, from one financially responsible person to another) non-financial assets in budget accounts. The internal movement of fixed assets between financially responsible persons in the institution is reflected in the debit of the relevant accounts analytical accounting Accounts 010100000 "Fundamentals" (010101310, 010102310, 010103310, 010104310, 010105310, 010106310, 010107310, 010108310, 010109310) and the loan of the corresponding accounts for analytical accounting account 010100000 "Fixed assets" (010101310, 010102310, 010106310, 010106310, 010106310, 010106310, 010106310, 010106310, 010106310, 010106310 010107310, 010108310, 010109310). Similar entries are given for intangible assets and inventories. When reflecting internal movement on the accounts of budgetary accounting, the equality of the data of analytical and synthetic accounting thus increasing the reliability of budget accounting data.
According to the accounts of non-financial assets in the "Accounting for budgetary institutions, edition 6", analytical accounting is maintained in the context of inventory (nomenclature) objects, materially responsible persons, places of storage and types of movement of non-financial assets. For this, the subconto "Fixed assets" ("Nomenclature"), "Types of NFA movement" and "Centers of liability" are used. The directory "Centers of liability" defines the financially responsible person and the unit to which the NFA is assigned (the place where the NFA is stored).
Write-off of fixed assets worth up to 1000 rubles. inclusive, when put into operation, it should now be reflected in account 040101271 "Expenses on depreciation of fixed assets and intangible assets", instead of the previously used account 040101172 "Income from the sale of assets". And accordingly, as the first 17 digits, you must specify the code according to functional classification expenses (clause 21 of the amended Instruction No. 70n).
By Order No. 25n, soft inventory and utensils were transferred from fixed assets to inventories. Crockery, previously accounted for on account 101.06 "Industrial and household inventory", is now accounted for on account 105.06 "Other inventories". Soft inventory from account 101.08 was transferred to account 105.05 "Soft inventory".
Note: Transfer of soft inventory from account 101.08 to account 105.05 "Soft inventory" will be performed automatically. For automatic translation dishes from account 101.06 to account 105.05 in release 7.70.516, a new attribute was introduced in the "Fixed Assets" directory "Accounting for budgetary institutions, edition 5" - the "Utensils" checkbox. The checkbox should be included in the cards of fixed assets that are utensils.
On account 105.06 "Other inventories", as before (according to the Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n), book and other printed products, including printed souvenir products intended for sale, except for the library fund, are recorded.
Appendix 1 "Correspondence of budget accounting accounts in a budgetary institution" (clause 10) contains records for the sale of fixed assets, legal assets and intangible assets, however, clause 10 does not take into account the features of the sale of property acquired at the expense of budgetary funds, reflected in the letters of the Federal Treasury Russia No. 42-7.1-01/2.2-371 dated December 13, 2005 and No. 42-7.1-01/2.2-404 dated December 30, 2005.
An important clarification has been made in procedure for determining the cost of writing off inventories: write-off (release) of inventories can be made at the actual cost of each unit or at the average actual cost.
The assessment of inventories at the average actual cost is made for each group (type) of stocks by dividing the total actual cost of the group (type) of stocks by their number, which are formed, respectively, from the average actual cost and the amount of the balance at the beginning of the month, and the stocks received during this current month on the date of write-off (vacation).
As has been repeatedly noted, the Instruction on Budget Accounting is focused exclusively on automated processing information. When using a computer, it is possible to calculate the actual (book) value of a non-financial asset at any point in time, therefore it is logical to use the moving (current) average cost when writing off inventories, the algorithm for calculating which is given in the new version of the Budget Accounting Instructions.
Note: In "1C: Accounting for budgetary institutions" the principle of write-off "according to the moving average cost" is initially applied. Documents on the write-off (relocation) of the inventory included in the standard configuration assume the write-off at the actual average price at the time of write-off, calculated as
SC \u003d (SND + DO - KO) / (SNDn + Don - Con),
where SND- balance at the beginning of the month, in monetary terms; TO, TO- income and expenditure from the beginning of the month to the date of the expenditure document, in monetary terms;
SNDn- balance at the beginning of the month, in kind;
DON, KON- income and expenditure from the beginning of the month to the date of the expenditure document, in kind.
The valuation of goods issued at the cost of each unit of stock is usually used if the stocks used cannot normally replace each other or are subject to special accounting ( precious metals, precious stones, radioactive substances, etc.). If it is necessary to write off the MZ only at the acquisition price, to the MZ of the same name different cost you should create different elements in the directory.
Many questions arose with the posting of inventories, which were purchased under articles economic classification expenses other than 340 "Acquisition of inventories", for example, envelopes are purchased under article 221 "Communication services". Also, when forming the actual cost of the MZ, it was necessary to attribute various items of expenditure to account 105.00 "Inventories", which is not very convenient.
Now the receipt in the institution and the posting of inventories can be reflected depending on how the costs of their acquisition are framed. If the actual cost is various kinds expenses (purchase cost of the MOH, delivery, bringing into a usable condition), confirmed by several documents (contracts, invoices), account 106.04 "Manufacturing of materials, finished products(works, services)". Otherwise (one document), posting is made as before the introduction of changes to the Instruction, to account 105.00 "Inventory".
Note: The same methodology is used in "Accounting for budgetary institutions" edition 5. When purchasing MH by code 340, the document "Receipt of MH" is used, when buying MH or paying expenses for a code other than 340, the document "Services of third parties" is applied. After the actual value of the MZ is formed on account 106.04, the MZ is accepted for accounting by the document "Receipt of MZ" in correspondence with account 106.04. In "Accounting for budgetary institutions", version 6, for the accounting of MH, the actual cost of which was formed on account 106.04, a new document "Acceptance of MOH for accounting" is used (similar to the procedure for accounting for fixed assets).
The new edition of the Instructions for Budget Accounting provides complete list accounting records on the movement of finished products. However, the issue of accounting for MH at the sale value for the purposes of retail, remained undiscovered.
It should also be noted that the new version of the Instruction on Budget Accounting does not define the procedure for changing the first 17 digits of the budget accounting account when making changes to the budget classification. For example, fixed assets, by definition, are used for more than 12 months. When it changes budget classification major items of expenditure may change budget institution. What to do with accounts for the abolished CBC? The question remained unanswered.
