As a result of studying Chapter 22, the student should:
know
- list of off-balance sheet accounts, accounting procedure on off-balance sheet accounts, essence of a simple entry;
- a list of primary documents for registration of transactions for the movement of material assets, other assets and liabilities recorded in off-balance sheet accounts;
be able to
- draw up an inventory of material assets, other assets and liabilities recorded in off-balance sheet accounts;
- reflect on off-balance sheet accounts transactions accounting for the movement of material assets, assets and liabilities;
own
Skills in disclosing information about accounting for off-balance sheet accounts in financial statements.
Accounting for valuables temporarily located in the institution and not belonging to it, as well as strict reporting forms, vouchers to rest homes and sanatoriums
In the course of their activities, institutions accept obligations and perform operations related to the acceptance, use, disposal of property and other assets that do not belong to it. The accounting for such transactions is reflected in off-balance sheet accounts.
Off-balance sheet accounts in institutions account for:
- – material assets located at the institution, but not assigned to it under the right of operational management;
- – material assets, the accounting of which, according to Instruction No. 157n, is provided outside of balance sheet accounts;
- – obligations awaiting fulfillment;
- – additional analytical data about other accounting objects and transactions carried out with them, necessary for disclosing information about the activities of the institution in the reports it generates.
Accounting is carried out on off-balance sheet accounts according to a simple system. This means that when property and liabilities are accepted for accounting, they are reflected in the debit of the off-balance sheet account in the estimate adopted by the accounting policy, and when they are disposed of, they are written off from the credit of the same account. The double accounting system is not used in this case.
All material assets, other assets and liabilities recorded on off-balance sheet accounts are inventoried in the manner and within the time limits established for objects recorded on the balance sheet. When conducting an inventory of assets on off-balance sheet accounts, institutions must be guided by the Inventory Guidelines approved by the Russian Ministry of Finance.
Institutions are permitted to introduce additional off-balance sheet accounts to collect information for management accounting purposes. Institutions, as part of the formation of accounting policies, must provide in what assessment to account for certain assets: in conditional or at the cost of acquisition, receipt.
Instruction No. 162n approved 26 off-balance sheet accounts, each of which is intended to account for certain material assets, as well as other assets and liabilities.
On an off-balance account 01 "Property received for use" objects of movable and immovable property (fixed assets, intangible assets, non-produced assets) received by the institution for use are taken into account, including land plots assigned to the institution on the right of permanent (perpetual) use.
Property may be received by the institution:
- – for gratuitous use without securing the right of operational management on the basis of a gratuitous use agreement (loan agreement);
- – for paid use – under a lease agreement.
An exception is financial lease (leasing), when the object of non-financial assets in accordance with the terms of the agreement is taken into account on the balance sheet of the lessee (institution).
In addition, off-balance sheet account 01 records real estate during the period of state registration of rights to it (until it is accepted for balance sheet accounting)
Analytical accounting for account 01 is carried out in the Card of quantitative and total accounting of material assets in the context of lessors and (or) property owners for each object of non-financial assets.
A leased (received for free use) property is listed in the records of the institution under the inventory (account) number assigned to it by the owner.
Property received by the institution for use is accepted for accounting in off-balance sheet account 01 at the cost indicated by the (certain) transferring party (owner) in the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure) ) or other document confirming receipt of property and (or) the right to use it.
Land plots used by institutions on the right of permanent (perpetual) use are recorded on off-balance sheet account 01 at cadastral value on the basis of a document (certificate) confirming the right to use these plots. This document must be drawn up in accordance with the requirements for primary documents under the Accounting Law.
Objects of non-financial assets that are in use by the institution are not revalued by it. At the same time, the value of such property reflected in account 01 is subject to adjustment in the event that the balance sheet holder revaluates the fixed assets transferred to him for rent or for free use. The basis for such an adjustment is a Certificate (extract from the Revaluation Report) of the balance sheet holder of the property.
The internal movement of property in use by the institution is reflected in account 01 by changing the financially responsible person and (or) storage location on the basis of the Invoice for the internal movement of fixed assets.
The transfer of this property to a subtenant or other user is reflected in off-balance sheet account 01 on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure). At the same time, an entry is made for the value of the transferred property on the corresponding off-balance sheet account 25 “Property transferred for paid use (rent)” or off-balance sheet account 26 “Property transferred for free use”.
When the property is returned to the balance sheet holder, its value is written off from off-balance sheet account 01. The disposal of property is reflected on the basis of the Acceptance and Transfer Certificate of an object of fixed assets (except for buildings, structures) or the Acceptance and Transfer Certificate of a building (structure), confirming the acceptance by the balance sheet holder (owner) of the object.
On an off-balance account 02 "Material assets accepted for storage" Institutions' records reflect:
- – inventory items accepted by an institution for safekeeping under a storage agreement, the legal relations of the parties under which are regulated by Chapter. 47 “Storage” of the Civil Code of the Russian Federation;
- – material assets accepted for accounting until they become the property of the state and the said property is transferred to the body exercising the powers of the owner in relation to it. Such property includes, in particular, ownerless property and property received as a gift;
- – material assets seized to compensate for damage caused (with the exception of material assets that are material evidence and are accounted for separately, material assets seized (detained) by customs authorities and not placed in a temporary storage warehouse of the customs authority);
- – raw materials and materials accepted by the institution for processing.
Analytical accounting of material assets accepted for storage (for processing) is maintained in the Card of quantitative and total accounting of material assets by owner organizations (customers), by types, grades of material assets and their location (storage).
Material assets accepted under a storage and processing agreement are accepted for accounting at the cost indicated in the document by the transferring party, and in the case of unilateral execution of the act by the institution - in a conditional valuation: 1 rub. for 1 object.
The internal movement of these valuables between materially responsible persons is reflected in off-balance sheet account 02 by changing the materially responsible person and (or) storage location on the basis of the Invoice for the internal movement of fixed assets, the Requirement-invoice, and other supporting primary documents.
The disposal of material assets from account 02 is reflected at the cost at which they were accepted for off-balance sheet accounting.
Off-balance sheet account 03 "Strict reporting forms" is intended for recording strict reporting forms stored and issued within the framework of the institution’s economic activities.
The following forms of strict reporting on account 03 can be taken into account: forms of securities, receipts, certificates, certificates, diplomas, forms of certificates, forms of work books (inserts for them), forms of sick leave, plastic cards of fuel and lubricants, tickets, subscriptions, vouchers, others strict reporting forms.
Payment for contracts for the purchase and production of strict reporting forms is carried out according to subarticle 226 “Other works, services” of KOSGU.
Strict reporting forms must be printed or generated using automated systems. Printed forms must contain information about the manufacturer (abbreviated name, tax identification number, location, order number and year of execution, circulation). Automated systems designed to generate forms must be protected from unauthorized access, identify, record and store all operations with forms for at least 5 years. When filling out a form and issuing a document by an automated system, the unique number and series of its form must be saved (clause 4.11 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation dated 6 May 2008 No. 359).
Analytical accounting of strict reporting forms is carried out for each type of form and the place of their storage in the Book of Accounting of Strict Reporting Forms. This Book indicates the types, series and numbers of forms, the dates of their receipt (issuance), price, quantity and signatures of the persons who received them.
It should be noted that the books of registration of strict reporting forms must be numbered and bound to exclude the possibility of making corrections and changes.
The receipt of strict reporting forms is reflected by an entry in off-balance sheet account 03 in the conditional value of 1 rub. for 1 form or at the cost of purchasing the forms (the evaluation procedure is established by the institution in its accounting policies). Registration of strict reporting forms is carried out in the context of persons responsible for their storage and issuance and places of storage.
The internal movement of strict reporting forms in an institution is reflected by changing the responsible person and (or) storage location on the basis of supporting primary documents.
Disposal of strict reporting forms is reflected at the cost at which they were previously accepted for accounting.
Used, damaged and missing strict reporting forms are written off from off-balance sheet accounting on the basis of the Act on the write-off of strict reporting forms. Disposal of strict reporting forms when they are transferred to other institutions is carried out on the basis of the Acceptance and Transfer Certificate of strict reporting forms.
On an off-balance account 04 "Debt of insolvent debtors" the debt of insolvent debtors written off from the balance sheet is taken into account. The specified debt is recorded on account 04 for 5 years (other period established by law) from the moment it is written off from the balance sheet of the institution in order to monitor the possibility of its collection in the event of a change in the property status of the debtors.
If the procedure for collecting the debtor’s debt is resumed or if funds have been received to repay the debt of insolvent debtors, then on the date of resumption of collections or on the date of crediting the accounts of the institutions with the specified receipts, the debt is written off from off-balance sheet account 04.
Analytical accounting of the debt of insolvent debtors is maintained in the Funds and Settlements Accounting Card indicating the last name, first name and patronymic of the debtor, full names of legal entities and details necessary to identify the debtor for the purpose of possible debt collection.
Analytical accounting of the account is organized in the context of the types of receipts (payments) for which the debt of debtors was taken into account on the balance sheet of the institution.
The amount of debt owed by insolvent debtors in account 04 is reflected when the amounts of said debt are written off from the balance sheet. When repaying or making a decision to write off amounts owed by insolvent debtors, they are written off from off-balance sheet accounting.
On account 05 "Material assets paid for through centralized supply" material assets paid for by a higher institution authorized to centrally conclude a state (municipal) contract (customer) and shipped to recipient institutions within the framework of centralized procurement are taken into account.
Analytical accounting for account 05 is maintained in the Book of Accounting for material assets paid for centrally for each consignee institution and type of material assets.
Acceptance by a higher-level customer institution for accounting in off-balance sheet account 05 of material assets is reflected on the basis of primary documents confirming their shipment in favor of the consignee institution in the amount of payments for their acquisition.
The cost of the specified material assets is written off from the customer’s off-balance sheet accounting based on Notifications from consignee institutions with notes on their acceptance for accounting of material assets received through centralized supply.
On an off-balance account 06 "Debt of pupils and students for unreturned material assets" the obligations of students to return the uniforms, linen, tools and other property issued to them are reflected.
Analytical accounting for account 06 is carried out by type of income for each student and student and type of material assets in the Funds and Settlements Accounting Card.
The debt of pupils and students for property not returned by them is taken into account in off-balance sheet account 06. In this case, the amount of debt to be reimbursed by pupils and students is determined in the amount of the institution's expenses necessary for the acquisition of similar property. The amount of the specified debt is written off from off-balance sheet account 06 when it is repaid by students.
On an off-balance account 07 "Awards, prizes, cups and valuable gifts, souvenirs" taken into account:
1) material assets established by various organizations and received from them to reward winning teams, including: prizes; banners; cups.
Awards, prizes, cups are taken into account on account 07 in the conditional value of 1 rub. for 1 item during the entire period of their stay in the institution;
2) material assets acquired by the institution for rewarding (donating), including: valuable gifts; souvenirs.
Valuable gifts and souvenirs are recorded in off-balance sheet account 07 at the cost of their acquisition.
Costs for the purchase of souvenirs intended for donation are included in budget accounting under Art. 290 KOSGU and are reflected in account 040120290 “Other expenses”.
Analytical accounting for account 07 is carried out in the context of materially responsible persons and storage locations for each item of property in the Card of quantitative and total accounting of material assets.
When receiving awards (prizes, cups) from other organizations, as well as when an institution purchases valuable gifts and souvenirs for the purpose of donating them, these material assets are reflected in account 07. These assets are written off off-balance sheet accounting as they are presented (donated).
On an off-balance account 08 "Unpaid tours" vouchers received by the institution free of charge from public, trade union and other organizations are taken into account.
Vouchers received free of charge must be kept at the institution's cash desk along with monetary documents.
After returning from the sanatorium, the employee must submit to the accounting department a tear-off coupon for the sanatorium-resort voucher, confirming the employee’s treatment in this sanatorium.
On an off-balance account 09 "Spare parts for vehicles issued to replace worn-out ones" Engines, batteries, tires, tires and other spare parts issued for vehicle repairs may be taken into account.
Temporary standards for the operational mileage of vehicle tires (RD 3112199-1085-02) were approved by order of the Ministry of Transport of Russia dated April 4, 2002.
Analytical accounting for account 09 is carried out in quantitative terms in the Card of quantitative and total accounting in the context of persons who received material assets, indicating their position, surname, first name, patronymic and vehicles by type of material assets. At the same time, the quantitative and total accounting cards indicate the serial numbers of the issued spare parts (if any), as well as the date of their issue for repairs.
Off-balance sheet account 10 "Ensuring the fulfillment of obligations" is intended to account for property (except for funds) received by an institution as security for obligations.
Fulfillment of obligations can be secured by: collateral; surety; bank guarantee.
Analytical accounting for account 10 is maintained in the Multigraph Card in the context of obligations by type of property, its quantity, and places of storage.
Acceptance of property to account 10 is made in the amount of the obligation to secure the property, on the basis of a pledge agreement, bank guarantee, surety and other documents. Upon fulfillment of the obligation for which the property was received, the amount of the security is written off from off-balance sheet account 10.
Off-balance sheet account 11 "State and municipal guarantees" is intended to record the amounts of provided state and municipal guarantees.
A state (municipal) guarantee is a type of debt obligation by virtue of which the guarantor, represented by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity, is obliged, upon the occurrence of the event provided for in the guarantee, to pay the person in whose favor the guarantee is provided (the beneficiary), upon his written request, specified in obligation amount at the expense of the corresponding budget for the fulfillment by a third party (principal) of his obligations to the beneficiary.
State and municipal guarantees are provided only in writing
The entry into force of state and municipal guarantees is determined by the calendar date or the occurrence of the event provided for by the guarantee.
The guarantor's obligations to the beneficiary under the guarantee terminate:
- – when the guarantor pays the beneficiary the amount specified by the guarantee;
- – upon expiration of the period for which the guarantee was issued;
- – in case of full fulfillment by the principal or third parties of the obligations secured by the guarantee;
- – as a result of the beneficiary’s waiver of his rights under the guarantee by returning it to the guarantor or by submitting a written application for the release of the guarantor from his obligations;
- – if the principal’s obligation, to secure which the guarantee is provided, has not arisen.
Analytical accounting for account 11 is maintained in the Funds and Settlements Accounting Card in the context of subjects of civil rights and obligations in respect of which state and municipal guarantees are provided.
Off-balance sheet account 12 "Special equipment for performing research work under contracts with customers" is intended for accounting by the executing agency of special equipment received from the customer, purchased and transferred by the customer to the executing agency to carry out R&D on the relevant topic. In this case, on off-balance sheet account 12, the cost of the specified special equipment is reflected at the time of its transfer from the institution’s warehouse to the scientific department for the performance of contract work.
After R&D is completed, this equipment, in accordance with the terms of the contract, can be returned to the customer or accepted on the balance sheet of the executing agency at the market value on the date of acceptance for budget accounting.
Analytical accounting for account 12 is maintained in the Card of quantitative and total accounting of material assets in the context of customers (R&D topics), financially responsible persons and storage locations, by type (name) of equipment and its quantity.
Special equipment provided by the customer for R&D is accepted for off-balance sheet accounting at the cost indicated by the customer in the documents for its transfer. Special equipment transferred to the scientific division of the institution is accepted for accounting on the basis of supporting primary documents confirming its transfer, at the actual cost of the object.
The cost of equipment is written off from off-balance sheet account 12 when it is transferred (returned) to the customer or when it is accepted for balance sheet accounting for use as an object of non-financial assets (in accordance with the terms of the agreement).
On an off-balance account 13 "Experimental Devices" Records are kept until the dismantling of experimental devices necessary for R&D, fixed assets and other material assets.
Analytical accounting for account 13 is carried out in the context of financially responsible persons and storage locations by type of material assets, their quantity and value in the Quantitative and Total Accounting Card.
Material assets used in the manufacture of experimental devices are reflected on account 13 at the cost of these assets, attributed to the increase in costs of R&D performed. The specified material assets are written off from off-balance sheet account 13 after the dismantling of the experimental devices. In this case, material assets suitable for use are reflected on balance sheet accounts at market value on the date of their acceptance for balance sheet accounting.
Off-balance sheet account 16 "Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, accounting errors" is intended for the institution to take into account the amounts of overpayments of pensions and benefits that arose as a result of incorrect application of the current legislation on pensions and benefits and accounting errors. The basis for reflecting such amounts in accounting are acts of audits, inspections and other documents.
Let us remind you that in accordance with Art. 1109 of the Civil Code of the Russian Federation, overpaid amounts of pensions and benefits are not subject to return as unjust enrichment, except in cases of dishonesty on the part of the citizen and a calculation error.
Analytical accounting for account 16 is maintained in the Funds and Settlements Accounting Card in the manner established by the institution as part of the formation of accounting policies.
Acceptance for off-balance sheet accounting of account 16 amounts of overpayments of pensions and benefits is carried out in cases where the overpayment arose:
- – due to incorrect application of legal norms (provided there is no counting error on the part of an employee of the institution);
- – due to the fault of an employee of the institution who overpaid, including due to a calculation error;
- – through the fault of a citizen receiving a pension (benefits).
The amounts of identified overpayments of pensions and benefits to citizens are taken into account in account 16 by increasing it.
The amounts of overpayments of pensions and benefits are written off from off-balance sheet accounting:
- – when identifying (absence of) guilty persons in cases of overpayments of pensions and benefits;
- – when a court makes a decision in accordance with civil law indicating that there is no obligation of an employee of the institution to reimburse the amounts of identified overpayments of pensions and benefits;
- – upon voluntary reimbursement by an employee of the institution of the specified overpayment to budget revenue;
- – upon voluntary compensation of overpayment by a citizen who has received a pension (benefits);
- – when deducting amounts of overpayments resulting from a counting error from pensions and benefits.
Overpayments of pensions and benefits are written off from off-balance sheet account 16 by reducing it. The amounts of these overpayments are recorded on account 16 until they are fully repaid or written off.
Off-balance sheet account 17 "Receipts of funds to the institution's accounts" is intended for accounting of the institution's funds:
- – received to the bank accounts of the institution (in the context of KDB and CIF), as well as the return of these receipts;
- – receipts (their returns) of budget funds from the main managers (managers) of budget funds to institutions subordinate to them for making payments (in the context of KRB and CIF);
- – requiring clarification of uncleared revenues (clarification operations are reflected in account 17 through clarification of income codes or sources of financing the budget deficit).
Entries in off-balance sheet account 17 are made simultaneously with the reflection of cash receipts and their returns in the accounts:
- – O 20121000 “Cash in the institution’s accounts in a credit institution”;
- – 0 20123 000 “Institution’s funds in a credit institution are on the way”;
- – 0201 27000 “Institutional funds in foreign currency in accounts with a credit institution.”
Balances on off-balance sheet account 17 for the relevant BCCs at the end of the current financial year are not carried over to the next financial year. The conclusion of the account indicators is reflected by an entry with a minus sign.
On an off-balance account 18 "Removal of funds from the institution's accounts" takes into account the funds of the institution that have left the bank accounts of the institution in payment of accepted obligations (in the context of KRB and CIF), as well as the restoration of these payments.
Analytical accounting for account 18 can be maintained in a Multigraph Card or in a Funds and Settlements Accounting Card.
Entries in off-balance sheet account 18 are made simultaneously with the reflection of cash outflows, as well as the restoration of these outflows in the accounts:
- – 0 20121000 “Cash in the institution’s accounts with a credit institution”;
- – 020123000 “Institution’s funds are on the way to a credit institution”;
- – 020127000 “Institutional funds in foreign currency in accounts with a credit institution.”
Balances on off-balance sheet account 18 for the relevant BCCs at the end of the current financial year are not carried over to the next financial year. The conclusion of the account indicators is reflected by an entry with a minus sign.
On an off-balance account 19 "Unidentified budget revenues of previous years" budget revenue administrators take into account the amounts of uncleared revenues from previous reporting periods, written off by final turnover to the financial results of previous reporting periods, but subject to clarification in the next financial year.
Analytical accounting for account 19 is maintained in the Statement of Accounting for Unidentified Receipts, indicating the date of crediting the outstanding receipts and the date of their clarification.
Amounts of unexplained receipts for which the budget revenue administrator did not clarify the payment during the financial year, written off in final turnover to the financial result of previous reporting periods, are taken into account in account 19. When the specified amounts are clarified in the next financial year, they are written off from off-balance sheet account 19 .
On an off-balance account 20 "Debt not claimed by creditors" Accounts are taken of amounts of accounts payable not claimed by creditors (including amounts of debt not confirmed by creditors based on inventory results) written off from the balance sheet during the limitation period.
Analytical accounting for account 20 is carried out in the Funds and Settlements Accounting Card in the context of the types of payments (receipts) for which the debt was recorded on the balance sheet. Analytical records are kept for creditors, indicating their full names and other details necessary to identify the creditor for the purpose of registering the accepted monetary obligation and its payment.
The procedure for writing off debt that is not claimed by creditors from the balance sheet is established by the chief manager of budget funds (chief administrator of the sources of financing the budget deficit). The institution's debt, not claimed by the creditor, is taken into account in account 20 in the amount of debt written off from the balance sheet.
The amount of the institution's debt not claimed by creditors is written off from off-balance sheet account 20 based on the decision of the commission (inventory commission). If the creditor has submitted his claims, then the institution’s debt previously written off from the balance sheet, not claimed by the creditor, is written off from off-balance sheet accounting and reflected in the balance sheet in the corresponding analytical liability accounts.
On an off-balance account 21 "Fixed assets worth up to 3,000 rubles inclusive in operation" fixed assets in operation in the institution are taken into account, the cost of which does not exceed 3,000 rubles, in order to ensure proper control over their movement. Let us remind you that the costs of acquiring such fixed assets are written off at a time when they are put into operation.
The following are not taken into account on account 21, regardless of cost: objects of the library collection; real estate objects.
Analytical accounting for account 21 is maintained in the Card of quantitative and total accounting of material assets in the manner established by the institution as part of the formation of accounting policies.
Acceptance for off-balance sheet accounting in account 21 of fixed assets, the cost of which does not exceed 3,000 rubles, is carried out simultaneously with the transfer of these objects into operation and their cost is written off from the balance sheet account 010100000 “Fixed Assets”.
Objects of fixed assets are accepted for off-balance sheet accounting at a conditional valuation of 1 rub. for 1 object or at the book value of a commissioned object (if this is provided for by the accounting policy of the institution).
The internal movement of fixed assets is reflected in account 21 by changing the financially responsible person and (or) storage location on the basis of the Invoice for the internal movement of fixed assets.
The transfer of this property for paid or gratuitous use is reflected in account 21 by changing the financially responsible person. At the same time, an entry is made for the value of the transferred property on the corresponding off-balance sheet account 25 “Property transferred for paid use (rent)” or 26 “Property transferred for free use”.
Fixed assets worth up to 3,000 rubles. inclusive, those in operation may be written off from off-balance sheet account 21 in connection with the detection of damage, theft, shortage, as well as when a decision is made to write them off or destroy them.
The write-off or disposal of fixed assets from account 21 is carried out on the basis of an Act on the write-off of groups of fixed assets (except for vehicles) or an Act on the acceptance and transfer of groups of fixed assets (except buildings and structures). The procedure for writing off fixed assets from off-balance sheet accounting is established by the accounting policy of the institution.
Off-balance sheet account 22 "Material assets received through centralized supply" is intended for accounting by consignee institutions of material assets received from the supplier until they receive the Notification and copies of the supplier’s shipping documents from the customer.
The use of property before the institution receives the specified documents is allowed only with the permission of the authorized executive body, the main manager of budget funds.
Analytical accounting for account 22 is carried out in the manner established by the institution as part of the formation of accounting policies.
To account for material assets received through centralized supply, before receiving a Notice from the customer, the consignee institution can use the Quantity and Total Accounting Card for material assets.
Acceptance for off-balance sheet accounting under account 22 of material assets received by the recipient institution as part of centralized supply is carried out on the basis of the supplier’s accompanying documents. After receiving a Notice with attached documents from the customer, material assets are written off from off-balance sheet account 22 and accepted for accounting on the balance sheet.
On an off-balance account 23 "Periodicals for use" newspapers, magazines and other periodicals purchased by the institution, which are used to complete the library collection of the institution, are taken into account.
Periodicals on account 23 are accounted for in the conventional unit of 1 ruble. for 1 accounting object. The following are accepted as accounting objects:
- – journal number;
- – annual set of newspapers.
In this case, the costs of purchasing periodicals in budget accounting are included in subarticle 226 of KOSGU and are reflected in account 040120226 “Other work, services.”
Analytical accounting for account 23 is carried out according to accounting objects in the Card of quantitative and total accounting of material assets.
Periodicals purchased by the institution and intended to complete the library collection are accepted into off-balance sheet account 23.
Publications removed from the library collection are written off from the specified account. The disposal of periodicals is reflected on the basis of the decision of the institution’s commission on the receipt and disposal of assets and is documented in the Act on the write-off of literature excluded from the library, the Acceptance and Transfer Act, or another act.
On an off-balance account 24 "Property transferred into trust management" property transferred by the institution for trust management in the manner prescribed by Chapter. 53 of the Civil Code of the Russian Federation, in order to ensure proper control over its movement.
Under a property trust management agreement, one party (the management founder) transfers property into trust management for a certain period of time to the other party (the trustee). At the same time, the trustee undertakes to manage this property in the interests of the founder of the management or the person indicated by him (the beneficiary). The objects of trust management can be real estate, securities and other property.
According to Instruction No. 162n, fixed assets transferred to trust management are written off from account 010100000 “Fixed Assets”. At the same time, these objects are accepted for off-balance sheet accounting under account 24.
Analytical accounting of property transferred to trust management is carried out in the Card of quantitative and total accounting of material assets in the context of property managers, locations, by type of property in the structure of analytical groups for accounting of property objects.
On account 24, property transferred to trust management is reflected on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure) at the cost indicated therein.
The value of property items can be written off from off-balance sheet accounting based on:
- – Act on acceptance and transfer of fixed assets (except for buildings, structures);
- – Certificate of acceptance and transfer of the building (structure);
- – Act on the write-off of fixed assets (except for vehicles).
On an off-balance account 25 "Property transferred for paid use (rent)" property transferred by the institution for paid use under lease agreements is taken into account in the manner prescribed by Chapter. 34 Civil Code of the Russian Federation.
Under a lease (property lease) agreement, the lessor (lessor) undertakes to provide the lessee (tenant) with property for a fee for temporary possession and use or for temporary use. In this case, the tenant is obliged to promptly pay fees for the use of the property (rent). The procedure, conditions and terms for paying rent are determined by the lease agreement.
An institution can lease: land plots; building; structures; equipment; vehicles; other property.
Property transferred under lease agreements is recorded on off-balance sheet account 25 in order to ensure proper control over its safety, intended use and movement.
Analytical accounting for account 25 is carried out in the Card of quantitative and total accounting of material assets in the context of tenants, locations, by type of property in the structure of analytical groups for accounting for property objects, its quantity and value.
On off-balance sheet account 25, property transferred for compensated use is reflected on the basis of an act of acceptance and transfer of property at the cost specified in the act.
The cost of property items is written off from off-balance sheet accounting when it is returned by the tenant (subtenant) on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure), as well as when it is written off on the basis of the Certificate on the write-off of fixed assets (except for motor vehicles), the Act on the write-off of motor vehicles.
On an off-balance account 26 "Property transferred for free use" property transferred by the institution for free use under agreements for free use (loans) is taken into account in the manner prescribed by Chapter. 36 Civil Code of the Russian Federation.
Under an agreement for gratuitous use (loan agreement), one party (the lender) transfers property for gratuitous use to the other party (the borrower). The borrower, in turn, undertakes to return the property in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the contract.
Accordingly, rules similar to the rules of a lease agreement apply to a gratuitous use agreement.
Property transferred under gratuitous use agreements (loans) is accounted for in off-balance sheet account 26 in order to ensure proper control over its safety, intended use and movement.
Analytical accounting for account 26 is carried out in the Card of quantitative and total accounting of material assets in the context of users, locations, by type of property in the structure of analytical groups for accounting for property objects, its quantity and value.
Acceptance of property objects into off-balance sheet account 26 is carried out on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure) at the cost specified in the certificate.
The cost of property items is written off from off-balance sheet accounting when it is returned by the user on the basis of the Acceptance and Transfer Certificate, as well as on the basis of the Act on the write-off of fixed assets (except for motor vehicles), the Act on the write-off of motor vehicles.
General characteristics of off-balance sheet accounts and the forms of analytical accounting used are presented in table. 22.1.
Table 22.1. Characteristics of off-balance sheet accounts
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General characteristics of off-balance sheet accounts |
Analytical accounting |
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Account 01 "Property received for use" |
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Designed to account for objects of movable and immovable property received by an institution for free use without securing the right of operational management, as well as for paid use, except for financial lease, if the property is on the balance sheet of the lessee. Please note: in accordance with the changes made to clause 333 of Instruction No. 157n, from January 1, 2013 on account 01 the following are taken into account: – land plots used by institutions on the right of permanent (indefinite) use (including those located under real estate);
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By lessors and (or) property owners for each item of non-financial assets |
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Account 02 "Material assets accepted for storage" |
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Designed to record material assets accepted by an institution for storage, for processing, material assets seized to compensate for damage caused, with the exception of material assets that, according to the legislation of the Russian Federation, are material evidence and are accounted for separately, as well as material assets received (accepted for accounting) by the institution until the property becomes the property of the state and the said property is transferred to the body exercising the powers of the owner in relation to the said property (property received as a gift, ownerless property, etc.).
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Card of quantitative and total accounting of material assets (f. 0504041) by owner organizations (customers), by types, types of material assets and their location (storage) |
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Account 03 "Strict reporting forms" |
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Designed to record strict reporting forms stored and issued as part of the institution's business activities.
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Book of registration of strict reporting forms (f. 0504045): it indicates the types, series and numbers of forms, dates of their receipt (issuance), price, quantity and signatures of the persons who received them |
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Account 04 "Debt of insolvent debtors" |
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Designed to account for the debt of insolvent debtors from the moment it is recognized in the manner prescribed by law as unrealistic for collection and written off from the balance sheet of the institution to monitor for 5 years (another period established by law) the possibility of its collection in the event of a change in the property status of the debtors.
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Card for recording funds and settlements (f. 0504051) indicating the last name, first name and patronymic of the debtor, full names of legal entities and details necessary to identify the debtor for the purpose of possible debt collection. Accounting is organized in the context of the types of receipts (payments) for which the debt of debtors was taken into account on the balance sheet of the institution |
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Invoice 05 "Material assets paid for via a centralized supply" |
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Designed to account for material assets paid for by a higher institution authorized to centrally conclude a state (municipal) contract (customer), and shipped to recipient institutions as part of centralized procurement.
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Book of accounting of material assets (f. 0504042) for each consignee institution and type of material assets |
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Account 06 "Debt of pupils and students for unreturned material assets" |
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Designed to account for the debt of students and (or) students for uniforms, linen, tools and other property that were not returned by them.
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Funds and settlements card (f. 0504051) for each student and type of material assets |
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Account 07 "Awards, prizes, cups and valuable gifts, souvenirs" |
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Designed to account for challenge prizes, banners, cups established by various organizations and received from them to reward winning teams, as well as material assets acquired for the purpose of rewarding (donating), including valuable gifts and souvenirs. Prizes, banners, cups are taken into account during the entire period of their stay in this institution.
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Card of quantitative and total accounting of material assets (f. 0504041) in the context of financially responsible persons, storage locations, for each item of property |
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Account 08 "Unpaid vouchers" |
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Designed to account for vouchers received free of charge from public, trade union and other organizations. They are subject to storage at the institution’s cash desk along with monetary documents.
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Card of quantitative and total accounting of material assets (f. 0504041) in the context of persons responsible for their storage and issuance, storage locations by type of vouchers, their quantity and nominal value (or conditional valuation) |
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Account 09 "Spare parts for vehicles issued to replace worn-out ones" |
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Designed to record material assets issued to vehicles to replace worn-out ones, in order to control their use. The list of material assets recorded on the off-balance sheet account (engines, batteries, tires, etc.) is established by the accounting policy of the institution. 1. Receipt – at the time of disposal of spare parts from balance sheet accounting for repairs of vehicles, are taken into account during the period of their use as part of the vehicle. 2. Write-off - on the basis of the Acceptance Certificate for completed work, confirming their replacement with new spare parts |
Card of quantitative and total accounting (f. 0504041) in the context of persons who received material assets, indicating their position, surname, first name, patronymic and vehicles by type of material assets. The card indicates the serial numbers of the spare parts issued (if any), as well as the date of their issue for repairs. |
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Account 10 "Ensuring the fulfillment of obligations" |
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Designed to account for property, with the exception of funds received by the institution as security for obligations (pledge, surety, bank guarantee, deposit, other security).
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Multigraph card (f. 0504054) in the context of obligations by type of property, its quantity, places of storage |
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Account 11 "State and municipal guarantees" |
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Designed to record the amounts of provided state and municipal guarantees |
Card for recording funds and settlements by subjects of civil rights and obligations in respect of which state (municipal) guarantees have been provided by type of guarantee and their amount |
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Account 12 "Special equipment for carrying out research work under contracts with customers" |
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Designed to account for special equipment (equipment) purchased by the customer to perform R&D, received by the institution when it performed work on a relevant topic, as well as special equipment of the institution transferred to the scientific department to perform R&D on a specific topic of the customer.
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Card of quantitative and total accounting of material assets (f. 0504041) by customer (R&D topics, financially responsible persons and storage locations, by type (name) of equipment and its quantity) |
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Account 13 "Experimental Devices" |
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Designed to account for material assets used in the manufacture of experimental devices necessary for R&D until the dismantling of these devices.
to balance sheet accounting |
Card for quantitative and total accounting of material assets (f. 0504041) |
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Account 14 "Settlement documents awaiting execution" |
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Designed to record received and unpaid documents by the financial authority |
Card for accounting of settlement documents awaiting execution, broken down by budget accounts for each document |
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Account 15 "Settlement documents not paid on time due to lack of funds in the account of a state (municipal) institution" |
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Designed for accounting by the body providing cash services and the institution of presented payment orders, collection orders for payments to the budgets of the budget system of the Russian Federation, judicial writs of execution, issued in the prescribed manner by authorized executive authorities and not paid on time due to lack of funds in the account state (municipal) institution |
Card for accounting of settlement documents awaiting execution, broken down by the institution’s accounts for each document |
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Account 16 "Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, accounting errors" |
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Designed to account for the amounts of overpayments of pensions and benefits resulting from incorrect application of the current legislation on pensions and benefits and accounting errors, based on audit reports, inspections and other relevant documents |
Funds and settlements card |
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Account 17 "Receipts of funds to the institution's accounts" |
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Designed to record receipts of funds (return of said receipts) to the bank accounts of the institution, to the personal account of the institution, the recipient of budget funds, opened to it by the Federal Treasury body for accounting for funds from income-generating activities. And also for the accounting by the institution - recipient of budgetary funds of operations for the receipt of budgetary funds (their returns) to its bank accounts, provided by the main manager (manager) of budgetary funds, for the implementation by the manager (recipient) of budgetary funds subordinate to him of payments on expenses and (or) sources financing the budget deficit. The operation to clarify uncleared revenues is reflected in the account through clarification of the types of revenues (income (sources of financing the budget deficit)). At the end of the current financial year, account indicators (balances) are not carried over to the next financial year. The conclusion of the account indicators is reflected with a minus sign. |
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Account 18 "Retirement of funds from the institution's accounts" |
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Designed to account for funds withdrawn from the bank accounts of the institution in payment of accepted obligations, as well as the restoration of these payments. At the end of the current financial year, account indicators (balances) for the corresponding types of payments are not transferred to the next financial year. The conclusion of the account indicators is reflected with a minus sign. |
Multigraph card (f. 0504054) Funds and settlements card (f. 0504051) |
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Account 19 "Unidentified budget revenues of previous years" |
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Designed for accounting by administrators of uncleared revenues, financial authorities of the amounts of uncleared revenues of previous reporting periods, written off by final turnover to the financial result of previous reporting periods, but subject to clarification in the next financial year. Write-offs are carried out on the basis of indicators of uncleared receipts when they are clarified |
Statement of accounting of outstanding receipts indicating the date of crediting of outstanding receipts and the date of their clarification |
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Account 20 "Debt not claimed by creditors" |
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Designed to record the amounts of claims not presented by creditors arising from the terms of the agreement, contract, including amounts of accounts payable that were not confirmed by the results of the inventory by the creditor.
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The card for recording funds and settlements (f. 0504051) in the context of the types of payments (receipts) for which the debt was recorded on the balance sheet is kept for creditors indicating their full name, other details necessary to identify the creditor in order to register the accepted monetary obligation and its payment |
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Account 21 "Fixed assets worth up to RUB 3,000 inclusive in operation" |
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Designed to account for fixed assets in operation by an institution worth up to 3,000 rubles. inclusive, with the exception of library collections and real estate in order to ensure proper control over their movement.
on the basis of the Act on the write-off of groups of fixed assets (except for vehicles) (f. 0306033); Act on the acceptance and transfer of groups of fixed assets (except for buildings and structures) (f. 0306031). The procedure for writing off fixed assets from off-balance sheet accounting is established by the accounting policy of the institution |
Card for quantitative and total accounting of material assets (f. 0504041) in the manner established by the institution as part of the formation of accounting policies |
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Account 22 "Material assets received through centralized supply" |
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Designed for the institution to record material assets received from the supplier until it receives the Notification (f. 0504805) and copies of the supplier’s documents for the valuables sent, while the use of property until the receipt of these documents is allowed by a government institution with the permission of the authorized executive body, the main manager of budget funds ; a separate division (branch) of a budgetary institution (autonomous institution) - with the permission of the institution that created it.
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Accounting is maintained in the manner established by the institution as part of the formation of its accounting policy. Can be maintained in the Card of quantitative and total accounting of material assets (f. 0504041) |
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Account 23 "Periodicals for use" |
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Designed to record periodicals (newspapers, magazines, etc.) purchased by an institution to complete the library collection.
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Card for quantitative and total accounting of material assets (f. 0504041) |
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Account 24 "Property transferred into trust management" |
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Designed to account for property transferred by an institution to trust management in order to ensure proper control over their movement.
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Card of quantitative and total accounting of material assets (f. 0504041) in the context of property managers, its location, by type of property in the structure of analytical groups for accounting of property objects |
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Account 25 "Property transferred for paid use (rent)" |
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Designed to account for property transferred by an institution for paid use (under a lease agreement), in order to ensure proper control over its safety, intended use and movement. 1. Receipt - reflected on the basis of the Property Acceptance and Transfer Certificate at the cost indicated 2. Write-off - when the property is returned by its tenant (subtenant) on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (form 0306001), the Certificate of acceptance and transfer of a building (structure) (form 0306030), and also when it is written off on the basis of the Act on the write-off of fixed assets (except for motor vehicles) (form 0306003), the Act on the write-off of motor vehicles (form 0306004) |
Card of quantitative and total accounting of material assets (f. 0504041) by tenant, location, by type of property in the structure of analytical groups for accounting of property objects |
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Account 26 "Property transferred for free use" |
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Designed to account for property transferred by an institution for free use in order to ensure proper control over its safety, intended use and movement.
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Card of quantitative and total accounting of material assets (f. 0504041) by users, location, by type of property in the structure of analytical groups for accounting of property objects |
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Disclosure of information on accounting for off-balance sheet accounts in financial statements
Data generated on off-balance sheet accounts is used in the preparation of annual financial statements. In accordance with the requirements of Instruction No. 191n, a Certificate of the presence of property and liabilities in off-balance sheet accounts is generated as part of the Balance Sheet (form 0503130).
A certificate for the Balance Sheet is generated by the territorial body of the Federal Treasury only as part of the annual Balance Sheet, taking into account the final turnover on budget accounting accounts in accordance with Instruction No. 191n on the basis of indicators for accounting for uncleared revenues of past reporting periods, subject to clarification on off-balance sheet account 19 "Uncleared budget revenues of past years" for budget activities at the beginning of the year (column 4) and the end of the reporting period (column 5). The indicators are reflected in a breakdown by year of uncleared revenues to the single account of the federal budget.
The indicators are reflected in the Certificate as part of the Balance Sheet in the context of indicators at the beginning of the year (column 4) and the end of the reporting period (column 5).
The list of additional analytical indicators by line is established by the main manager (administrator) of budget funds, the financial authority.
Information on the movement of non-financial assets in section. 3 “Movement of material assets on off-balance sheet accounts” The appendices contain indicators reflected on off-balance sheet accounts specified in gr. Section 2 3 of the Appendix, at the beginning of the reporting year and the end of the reporting financial year (columns 4, 7, respectively), as well as the increase and decrease in indicators reflected in the off-balance sheet accounts of the institution (columns 5, 6, respectively).
For accounting purposes, balance sheet and off-balance sheet accounts are provided. The first ones are maintained to reflect cash and non-cash money, borrowed funds, settlements, income and expenses, profits and losses.
Off-balance sheet accounts in budgetary institutions are opened to account for:
- material assets (MT), which are not their property, but are in temporary use (for example, fixed assets rented or free of charge; objects taken for processing or for safekeeping, etc.);
- BSO, vouchers to sanatoriums, holiday homes;
- obligations awaiting fulfillment.
Off-balance sheet accounts in the budget: general provisions
Budgetary accounting of MCs on the balance sheet is carried out in a simple way: receipts are subject to reflection on the debit side of the accounts, disposals - on the credit side. Corresponding records are not used when using them. Budgetary organizations can open additional off-balance sheet accounts to collect information necessary for management accounting and internal control over the safety of property.
Accounting for property assets on the balance sheet is carried out using the same primary documents and registers that are used in accounting for MC on the balance sheet. Inventory of off-balance sheet funds is carried out in the same way as for objects on balance sheet accounts.
Off-balance sheet account 01 in budget accounting
Used to account for fixed assets (fixed assets) received under lease agreements or free of charge with the right to operate without being assigned to operational management.
For the celebration, the cultural institution rented costumes. According to the contract, the lessor gave 5 suits for two-month use. The rent amount was 12,500 rubles. After the holiday, the costumes were returned. Off-balance sheet account 01 was used in accounting:
- property objects were received for rent - Dt 01 (RUB 12,500);
- the leased property was returned - Kt 01 (RUB 12,500).
The basis for the operations was the lease agreement and the acceptance certificate.
Off-balance sheet account 04 in a budget institution
Budgetary organizations can write off debts recognized as unrealistic for collection, reflecting them on the balance sheet. To account for this type of debt, off-balance sheet account 04 written off debt of insolvent debtors is used (clause 339 of Instruction No. 157n). It is necessary to monitor the possibility of debt repayment. If collection resumes or funds are received to repay the debt, the debt is written off.
Let's look at a practical example.
Limitation period for debt in the amount of RUB 4,570. expires on November 25, 2017. By order of the director, it must be written off on the basis of documents confirming the recognition of the debtor as insolvent. The following entries must be made in accounting using off-balance sheet account 04:
- write-off of debt recognized as unrealistic for collection - Dt 2,401 20,273 Kt 2,206 31,000 (RUB 4,570);
- simultaneously accounting for debt on the balance sheet - Dt 04 (RUB 4,570);
- account closure – Dt 2,401 30,000 Kt 2,401 20,273 (RUB 4,570).
Let’s say that in December 2017, the debtor returned the money given to him in advance for the supply of materials. The debt should be restored as follows:
- restoration of debt on accounts – Dt 2,401 20,273 Kt 2,206 31,000 (RUB 4,570);
- simultaneously writing off debt – Kt 04 (RUB 4,570)
Off-balance sheet account 07 in budget accounting
It records two types of MCs:
- prizes, cups, banners intended to reward the winners throughout the entire period of their stay in the budget organization according to conditional assessment;
- souvenirs and valuable gifts at the cost of their acquisition.
Let's look at a practical example.
The sports institution purchased valuable gifts to be used as prizes for competition winners for RUB 26,500. Based on the results of the competition, the athletes received gifts. Transactions on their purchase and delivery should be reflected as follows:
- acquisition costs – Dt 4,401 10,290 Kt 4,302 29,000 (RUB 26,500);
- cost of valuables on the balance sheet – Dt 07 (RUB 26,500);
- payment for purchased MCs for gifts - Dt 4,302 29,000 Kt 4,201 11,000 (RUB 26,500);
- debiting donated prizes from the off-balance account – Kt 07 (RUB 26,500).
09 off-balance sheet account in the budget
The account is used to account for spare parts for vehicles issued instead of worn parts. This is how the use of spare parts is controlled (clause 349 of Instruction No. 157n). The specific list of MCs is determined in the accounting policies of the organization.
Parts are indicated on the account at the time they are removed from the balance sheet for repair work on transport. Accounting is maintained for the entire period of their operation as part of the vehicle. Disposal is carried out according to the acceptance certificate of the repair work performed.
17 and 18 off-balance sheet accounts
These off-balance sheet accounts in budgetary institutions are used when money enters and leaves the accounts.
Off-balance sheet account 17 is intended to account for receipts from:
- budget (federal, regional, municipal);
- GRBS.
Account 18 is used for the disposal of these funds and the restoration of such disposals.
Off-balance sheet account 20 in budget accounting
Designed to account for amounts for which claims were not made and which are not confirmed by inventory during the limitation period from the time the debts were written off.
The write-off is carried out by decision of the inventory commission in the manner determined by the GRBS.
Off-balance sheet account 21
It is used when calculating fixed assets with a value not exceeding 3,000 rubles, except for real estate and library objects (clause 373 of Instruction No. 157n).
Fixed assets on an off-balance sheet account in the budget are taken into account according to the primary document, which confirms their entry at a conditional valuation or at book value, depending on the procedure provided for by the accounting policy of the budget organization.
The movement within the institution of fixed assets on off-balance sheet accounts is shown according to the primary documentation. For these purposes, the financially responsible person and (or) warehouse is changed.
Disposal of fixed assets is carried out according to an acceptance certificate or a write-off act at the cost of accepting them for off-balance sheet accounting.
Off-balance sheet account 22
Used when MC is received from the supplier before receiving notification and photocopies of documentation for them. The received property can be used only with the permission of the authorized executive body, GRBS.
Budgetary institutions also use other off-balance sheet budget accounting accounts: 2-6, 8, 11-16.
Off-balance sheet account 26 “Property transferred for free use” takes into account property transferred by an institution (executive authority) for free use under agreements for free use (loans) in the manner prescribed by Chapter.
36 Civil Code of the Russian Federation.
In accordance with paragraph 1 of Art. 689 of the Civil Code of the Russian Federation, under an agreement for gratuitous use (loan agreement), one party (the lender) transfers property for gratuitous use to the other party (the borrower). The borrower, in turn, undertakes to return the property in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the contract.
Accordingly, rules similar to the rules of a lease agreement apply to a gratuitous use agreement.
The right to transfer a thing for free use belongs to its owner and other persons authorized to do so by law or by the owner.
Property transferred under agreements for gratuitous use (loans) is accounted for in off-balance sheet account 26 in order to ensure proper control over its safety, intended use and movement (Table 193).
Analytical accounting for off-balance sheet account 26 is maintained in the Card of quantitative and total accounting of material assets (f. 0504041) in the context of users, locations, by type of property in the structure of analytical groups for accounting for property objects provided for in clause 37 of Instruction No. 157n, its quantity and value .
Acceptance of property objects into off-balance sheet account 26 is carried out on the basis of the Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of a building (structure) (f. 0306030) at the cost indicated in the act.
The value of property items is written off from off-balance sheet accounting when it is returned by the user on the basis of an acceptance certificate, as well as when it is written off - on the basis of the Act on the write-off of fixed assets (except for motor vehicles) (f. 0306003), the Act on the write-off of motor vehicles ( f. 0306004).
Table 193
Accounting records
for accounting of property transferred for free use
More on the topic 18.24. Property transferred for free use (account 26):
- Current accounts of education, distribution, redistribution and use of income
- Insurance of property pledged to a credit union
- 2.2. Legal significance of the system of state registration of rights to real estate and transactions with it to protect the interests of participants in housing mortgage lending.
Organizations daily face situations where it is not possible to reflect property on balance sheet accounts. In accounting, off-balance sheet accounts are used to reflect transactions with valuables that are not objects of balance sheet accounting. It should be noted that information for off-balance sheet accounting, in the same way as for balance sheet accounting, is reflected in the reporting (certificate of off-balance sheet accounts f. 050730, f. 0503130 and f. 050830), and therefore it is necessary to maintain the correctness of the entered data so as not to distort reporting.
How off-balance sheet accounts work
Instruction 157n provides for thirty-one off-balance sheet accounts. We remind you that the accounting entity has the right to use additional off-balance sheet accounts. To use additional accounts, they must be included in the working chart of accounts and approved when developing the Accounting Policy.The movement on off-balance sheet accounts is reflected as follows - the debit takes into account the increase in the values of the account, and the credit - the decrease, since all accounts are active. Recording on accounts, unlike balance sheet accounts, is simple; a corresponding account is not needed to generate postings.
The main business situations in which an institution, in accordance with current legislation, needs to make entries on off-balance sheet accounts.
Lease of non-financial assets
Before the entry into force of the amendment to Instruction 157n dated March 31, 2018, accounting for both rented property and property received for free use was kept in account 01 “Property received for use.” In the latest edition of Instruction 157n, the purpose of account 01 is interpreted differently: “The account is intended to account for property received by an institution for use that is not leased.” These changes are associated with the introduction of account 111.40 “Rights to use non-financial assets”, which currently accounts for the rights to use non-financial assets in accordance with the terms of lease agreements.It is important to take into account the differences in accounting on accounts 01 and 111.40:
1. Account 01 accounted for each individual object of non-financial assets with inventory numbers assigned by the balance sheet holder and indicated in the transfer and acceptance certificate. In this case, the accounting object was assessed at its value indicated by the balance sheet holder. In the absence of a valuation of objects, it is allowed to take into account the conditional valuation - 1 object = 1 ruble.
2. Account 111.40 takes into account the cost of rent, and not the cost of the object itself. To reflect changes in legislation on lease transactions made during the inter-settlement period, the following actions should be taken:
- accept for accounting into account 111.40 in correspondence with 401.30 the sum expression of the cost of rent for property received for rent (the operation is documented in an accounting certificate);
- write off the balance from account 01 in relation to the leased property.
For reflection in the program “1C: Public Institution Accounting 8” ed. 2.0, property received for rent is provided for in the document “ Acceptance for accounting of fixed assets, intangible assets, legal acts"with a specialized type of operation " Receipt to account 01.02».
The document must indicate:
- information about the MOL responsible for the non-financial asset;
- information about the lessor and the lease agreement;
- information about the fixed asset itself.
Obtaining non-exclusive rights to use software products
Let's consider the reflection of non-exclusive rights of use to the results of intellectual activity in the accounting of an institution. In accordance with paragraph 66 of Instruction 157n, intangible assets received for use by an institution (licensee) are subject to accounting on off-balance sheet account 01 “Property received for use” at a cost determined based on the amount of remuneration established in the agreement.For accounting in the program “1C: Public Institution Accounting 8”, ed. 2.0. non-exclusive rights to use software products are provided for in the document “Acceptance for accounting of fixed assets (except buildings and structures) (OS-1) (Order 173-)” with the type of operation “Receipt to account 101 (102, 103), 01, 02”.
Document form “Acceptance for accounting of fixed assets (except buildings and structures) (OS-1) (Order 173-n)”
The document must contain information about the organization of the sender and recipient, data about the object, accounting account and inventory number, as well as storage location.
On the " Depreciation» The amount of depreciation transferred, the depreciation parameters, and the cost account used by the institution should be indicated. As a result of the document, the institution receives an increase in turnover in the debit of account 01.31 “Other movable property in use under agreements for gratuitous use” indicating the amount of the non-exclusive right to use the software product.
Accounting for property transferred for use
Transfer of property for use involves two options - transfer for paid use (rent) using account 25 “Property transferred for compensated use (lease)” and transfer for free use with account 26 “Property transferred for free use”. If the accounting transactions on account 01 given above are reflected by the receiving party, then accounts 25 and 26 are used by the transferring party.In accordance with the current edition of Instruction No. 157n, accounts 25 and 26 are now also intended for accounting for operating leases, which imply the transfer of non-financial assets for free use with the maintenance of the property by the user. Accounting for operating leases is regulated by clause 24 of the Federal Accounting Standard for Public Sector Organizations “Lease”, approved by Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 258, which states that the transfer of an operating lease accounting object to the user is reflected as an internal movement of a fixed asset without reflection his retirement. In parallel with this, the receipt of property transferred for use to the off-balance sheet account is reflected.
As a result of the transfer of a non-financial asset for use, an entry must be made in the Inventory Card (f. 0504031) about the transfer of the object (part of the object) for use to another legal entity. In this case, the manager or a person authorized by him who accepted the object (part of the object) for use is appointed responsible for the safety of the transferred valuables.
Acceptance of non-financial assets for accounting is carried out on the basis of an acceptance certificate at the cost indicated in it.
If in the previous edition of the program only accounting transactions were provided for accounting for transactions on the transfer of non-financial objects for use, then in “1C: Accounting of a State Institution 8”, ed. 2.0, for this purpose standard documents are provided for the transfer of objects of fixed assets, intangible assets, legal acts. Documents for recording information on the described situations provide for the types of operations “ Transfer of fixed assets, intangible assets, legal acts for rent (25)" And " Transfer of fixed assets, intangible assets, legal acts for free use (26)».
Form of the document “Transfer of fixed assets, intangible assets, legal acts”
It is necessary to fill in information about the current MOL, MOL and recipient counterparty, as well as the agreement on the basis of which the transfer is made. On the “Fixed Assets” tab, all information about the non-financial asset is filled in automatically.
Based on the posted document, the following posting is generated:
- Dt 101.11.310 Kt 101.11.310 - change of financially responsible person;
- Dt 25.11 (26.11) - reflection of the transfer of the NFA object for rent/free use.
It should be noted that changes in accounting and the introduction of new EPSBU accounts in accordance with Instruction No. 157n have been implemented starting with release 2.0.56.38. However, users who conduct transactions may encounter a service message stating that the account validity period does not correspond to the posting date. In this case, you need to go to the tab of changes in legislation on the program desktop to “Applicable editions of the Chart of Accounts”, create a new entry and indicate from what date the institution applies the new edition of the Chart of Accounts.
Creating a record with the date of transition to new accounting rules
Materials, budget edition
Accounting account 26 is general business expenses or indirect costs, used in almost every enterprise, with the exception of state budgetary and credit organizations. In this article we will look at the main nuances of this account, its properties, typical transactions and examples of use in accounting.
Determination of general business expenses
General business expenses include all costs for administrative needs that are not directly related to production, provision of services or performance of work, but relate to the main type of activity.
The list of general business expenses depends on the profile of the organization and is not closed, according to the recommendations for using the chart of accounts.
The main general operating costs can be identified:
- Administrative and management expenses
- Business trips;
- Salaries of administration, accounting, management personnel, marketing, etc.;
- Entertainment expenses;
- Security, communication services;
- Consultations of third-party specialists (IT, auditors, etc.);
- Postal services and office.
- Repair and depreciation non-production fixed assets;
- Rent of non-industrial premises;
- Budget payments (taxes, fines, penalties);
- Others:
Organizations not related to production (dealers, agents, etc.) collect all costs on account 26 and subsequently write them off to the sales account (account 90).
Important! Trade organizations may not use account 26, but assign all expenses to account 44 “Sales expenses”.
Main properties of account 26
Let's consider the main properties of account 26 “General business expenses”:
- Refers to active accounts, therefore, it cannot have a negative result (credit balance);
- It is a transaction account and does not appear on the balance sheet. At the end of each reporting period it must be closed (there should be no balance at the end of the month);
- Analytical accounting is carried out according to cost items (budget items), place of origin (divisions) and other characteristics.
Typical wiring
Account 26 “General business expenses” corresponds with the following accounts:
Table 1. By debit of account 26:
| Dt | CT | Wiring Description |
| 26 | 02 | Depreciation calculation for non-production fixed assets |
| 26 | 05 | Depreciation calculation for non-production intangible assets |
| 26 | 10 | Write-off of materials, inventory, workwear for general business needs |
| 26 | 16 | Variance in the cost of written-off general business materials |
| 26 | 21 | Write-off of semi-finished products for general business purposes |
| 26 | 20 | Attribution of costs (work, services) of the main production to general economic needs |
| 26 | 23 | Attribution of costs (work, services) of auxiliary production to general economic needs |
| 26 | 29 | Attribution of costs (work, services) of service production to general economic needs |
| 26 | 43 | Write-off of finished products for general business purposes (experiments, research, analyses) |
| 26 | 50 | Decommissioning of postage stamps |
| 26 | 55 | Payment of expenses (minor work, services) from special bank accounts |
| 26 | 60 | Payment for work and services of third parties for general business needs |
| 26 | 68 | Calculation of payments of taxes, fees, penalties |
| 26 | 69 | Deduction for social needs |
| 26 | 70 | Calculation of wages for administrative, managerial and general business personnel |
| 26 | 71 | Accrual of travel expenses, as well as accountable expenses for small general business needs |
| 26 | 76 | General expenses related to other creditors |
| 26 | 79 | General business expenses associated with the organization's divisions on a separate balance sheet |
| 26 | 94 | Write-off of shortages without persons at fault, except for natural disasters |
| 26 | 96 | Assigning general business expenses to the reserve for future expenses and payments |
| 26 | 97 | Write-off of a share of future expenses for general business expenses |
Table 2. For the credit of account 26:
| Dt | CT | Wiring Description |
| 08 | 26 | Attribution of general business expenses to capital construction |
| 10 | 26 | Capitalization of returnable waste and unused materials written off as general business expenses |
| Write-off of general business expenses at the end of the month, that is, where the 26th invoice is written off | ||
| 20 | 26 | For main production |
| 21 | 26 | For the production of semi-finished products |
| 29 | 26 | For service production |
| 90.02 | 26 | Performed work and services for third parties |
| 90.08 | 26 | On the cost of sales when using the direct costing method |
Closing 26 accounts
Closing account 26, that is, writing off all general business expenses, is performed in several ways:
- Included in the cost of production through production accounts if products are produced;
- Referred to as cost of sales when providing services or work;
- Referred to the current expenses of the reporting month using the direct costing method:
Important! The write-off method, as well as the basis for the distribution of general business expenses, must be fixed in the accounting policies of the organization.
Write-off as part of the cost of production
In this case, general business expenses are written off in shares, taking into account the distribution base, into production accounts and may remain on product cost accounts (for example, when producing products under account 43 “Finished Products”) or production accounts (for example, work in progress under account 20 “Main Production” ) at the end of the reporting period.
Main types of cost distribution bases:
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- Revenue
- Product output volume
- Planned cost of production
- Material costs
- Direct costs
- Salary and so on
When closing the month, the following transactions are generated, for example:
General business expenses are distributed to the cost of production (production accounts) according to the specified distribution and analytical accounting base:
Therefore, general business expenses are written off:
- In full - if one product is produced (no analytics);
- Distributed across all types of products in proportion to the selected base - if several types of products are produced and calculated in the context of analytics.
Example
LLC "Horns and Hooves" produces hats and shoes, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.
- The distribution base is material costs.
In November 2016, direct expenses amounted to RUB 51,040.00:
- For headwear – RUB 28,020.00. of them:
- Material costs – RUB 15,000.00.
- For the production of shoes - RUB 23,020.00. of them:
- Material costs – RUB 10,000.00.
indirect costs – 18,020 rubles.
- 3/p administrative staff – RUB 10,000.00.
- Insurance premiums – RUB 3,020.00.
- Premises rental – RUB 5,000.00.
According to the distribution base for material costs:
Postings when closing account 26
Important! Also in the accounting policy, you can indicate non-distributable general business expenses, which will be written off immediately to current expenses in Account 90.08.
Write-off to cost of sales
If the accounting policy specifies the write-off method “to cost of sales,” then the following transactions are taken into account when closing the period:
In this case, costs can also be taken into account in terms of analytics.
Write-off using direct costing method
If the accounting policy specifies the “direct costing” write-off method, then general business expenses are taken into account as semi-fixed and when closing the period they are reflected in the following entries:
| Dt | CT | Wiring Description |
| 90.08 | 26 | General business expenses are written off as cost of sales |
In this case, the amount of costs is written off in full in each reporting period.
Examples of using account 26 “General business expenses”
Let's look at the above wiring using examples.
Example 1. Closing an account for the cost of production at the planned cost, one type of product
LLC "Horns and Hooves" produces products, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.
The accounting policy states:
- General business expenses are written off against the cost of production.
- The distribution base is the planned cost.
- 3/p production employees – RUB 20,000.00.
- Insurance premiums – RUB 6,040.00.
| date | Account Dt | Kt account | Amount, rub. | Wiring Description | A document base |
| Output | |||||
| 16.11.2016 | 43 | 40 | 85 000 | ||
| 16.11.2016 | 20 | 10 | 62 000 | Write-off of materials | Request-invoice |
| 30.11.2016 | 20 | 70 | 20 000 | Salary accrued | |
| 30.11.2016 | 70 | 68 | 2 600 | Personal income tax withheld | |
| 30.11.2016 | 20 | 69 | 6 040 | Insurance premiums accrued | |
| 30.11.2016 | 26 | 70 | 10 000 | Salary accrued | Time sheet, payslip |
| 30.11.2016 | 70 | 68 | 1 300 | Personal income tax withheld | |
| 30.11.2016 | 26 | 69 | 3 020 | Insurance premiums accrued | |
| Closing the month | |||||
| 30.11.2016 | 20 | 26 | 10 000 | ||
| 30.11.2016 | 20 | 26 | 3 020 | ||
| 30.11.2016 | 40 | 20 | 101 060 | ||
| 30.11.2016 | 43 | 40 | 16 060 | ||
Important! If PBU is used, and general business expenses are taken into account in tax accounting as indirect expenses (established in the accounting policy), then temporary differences (TD) also arise:
| VR/NU | Account Dt | Kt account | Amount, rub. | Wiring Description |
| VR | 20 | 26 | 10 000 | Closing account 26 (salaries) |
| WELL | 90.08 | 26 | 10 000 | |
| VR | 90.08 | 26 | -10 000 | |
| VR | 20 | 26 | 3 020 | Closing account 26 (insurance premiums) |
| WELL | 90.08 | 26 | 3 020 | |
| VR | 90.08 | 26 | -3 020 | |
| WELL | 40 | 20 | 88 040 | Write-off of the actual cost of production |
| VR | 40 | 20 | 13 020 | |
| WELL | 43 | 40 | 3 040 | Adjustment of product cost to actual value |
| VR | 43 | 40 | 13 020 |
Example 2. Closing an account for the cost of sales when providing services
Horns and Hooves LLC provides security services. General business expenses are written off immediately to the cost of security services.
In November 2016, general business expenses amounted to RUB 23,020.
- 3/p personnel – RUB 10,000.00;
- Insurance premiums – RUB 3,020.00;
- Premises rental – RUB 10,000.00:
| date | Account Dt | Kt account | Amount, rub. | Wiring Description | A document base |
| 24.11.2016 | 26 | 60 | 10 000 | Rent accrued | The act of providing services |
| 26.11.2016 | 62 | 90.01 | 30 000 | Revenue accounting | The act of providing services |
| 90.03 | 68 | 5 400 | VAT charged | ||
| 30.11.2016 | 26 | 70 | 10 000 | Salary accrued | Time sheet, payslip |
| 30.11.2016 | 70 | 68 | 1 300 | Personal income tax withheld | |
| 30.11.2016 | 26 | 69 | 3 020 | Insurance premiums accrued | |
| Closing the month | |||||
| 30.11.2016 | 90.02 | 26 | 23 020 | Write-off of general business expenses to cost of sales posting | |
Example 3. Closing an account using the direct costing method
LLC "Horns and Hooves" produces products. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.
The accounting policy states:
- General business expenses are written off using the direct costing method.
In November 2016, direct expenses amounted to RUB 88,040:
- 3/p production employees – RUB 20,000.00;
- Insurance premiums – 6,040.00 rubles;
- Material costs – RUB 62,000.00.
Indirect costs – RUB 13,020:
- 3/p administrative personnel – RUB 10,000.00;
- Insurance premiums – RUB 3,020.00:
| date | Account Dt | Kt account | Amount, rub. | Wiring Description | A document base |
| Output | |||||
| 16.11.2016 | 43 | 40 | 85 000 | Release of finished products (at planned cost) | Production report, invoice on acceptance of products to the warehouse |
| 16.11.2016 | 20 | 10 | 62 000 | Write-off of materials | Request-invoice |
| Payroll for production workers | |||||
| 30.11.2016 | 20 | 70 | 20 000 | Salary accrued | Time sheet, payslip |
| 30.11.2016 | 70 | 68 | 2 600 | Personal income tax withheld | |
| 30.11.2016 | 20 | 69 | 6 040 | Insurance premiums accrued | |
| Payroll for administrative and management personnel | |||||
| 30.11.2016 | 26 | 70 | 10 000 | Salary accrued | Time sheet, payslip |
| 30.11.2016 | 70 | 68 | 1 300 | Personal income tax withheld | |
| 30.11.2016 | 26 | 69 | 3 020 | Insurance premiums accrued | |
| Closing the month | |||||
| 30.11.2016 | 90.08 | 26 | 10 000 | Closing account 26 (salaries) | |
| 30.11.2016 | 90.08 | 26 | 3 020 | Closing account 26 (insurance premiums) | |
| 30.11.2016 | 40 | 20 | 88 040 | Write-off of the actual cost of production (26,040.00 (Labour) + 62,000.00 (Material costs) + 13,020.00 (General expenses)) | |
| 30.11.2016 | 43 | 40 | 3 040 | Adjustment of product cost to actual value | |
