Based on Article 165 of the Budget Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2006, N 1, Art. 8; 2007, N 18, Art. 2117; N 45, item 5424; 2010, N 19, item 2291), paragraphs and Decree of the Government of the Russian Federation of April 7, 2004 N 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, item 1478; N 49, item 4908; 2007, N 45, item 5491; 2008, N 5, item 411), articles, Federal Law of November 21, 1996 N 129-FZ "On Accounting" (Collection Legislation of the Russian Federation, 1996, N 48, item 5369; 1998, N 30, item 3619; 2002, N 13, item 1179; 2006, N 45, item 4635; 2009, N 48, item 5711; 2010 , N 19, article 2291) and in order to establish a unified procedure for compiling, submitting by state (municipal) autonomous institutions and state (municipal) budgetary institutions, in respect of which, in accordance with the provisions of parts and article 33 of the Federal Law of May 8, 2010 No. N 83-FZ "On the introduction of amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2010, N 19, art. 2291) public authorities (state bodies), local governments decided to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, I order:

1. Approve the attached Instruction on the procedure for compiling and submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions.

2. This Order does not apply to state (municipal) budgetary institutions in terms of operations for their implementation in accordance with Article 9.2 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations" (Collected Legislation of the Russian Federation, 1996, N 3, article 145; 2010, N 19, article 2291) of the powers, respectively, of the federal state authority (state body), the executive body of state power of a constituent entity of the Russian Federation, the local self-government body to fulfill public obligations to an individual, subject to execution in monetary form .

3. To put into effect this Order starting from

Ministry of Labor and Social Protection of the Russian Federation

"On approval of the Methodology for conducting a special assessment of working conditions, the Classifier of harmful and (or) hazardous production factors, the form of a report on conducting a special assessment of working conditions and instructions for filling it out"

Classifier of harmful and (or) hazardous production factors according to;

the form of a report on a special assessment of working conditions in accordance with;

instructions for filling out a report form on a special assessment of working conditions in accordance with.

Minister
M.A.Topilin

Methodology for conducting a special assessment of working conditions

Appendix to the Methodology for conducting a special assessment of working conditions

Classifier of harmful and (or) hazardous production factors

Report on the special assessment of working conditions

Instructions for filling out the report form on conducting a special assessment of working conditions

1. Report on the special assessment of working conditions, the form of which is approved in accordance with the procedure established by Federal Law No. 426-FZ of December 28, 2013 “On a special assessment of working conditions” (Rossiyskaya Gazeta,

2. When filling out the title page of the Report, the heading shall indicate the full name of the employer, its location and its activities, the taxpayer identification number (TIN) in accordance with the certificate of registration of the employer with the tax authority at its location, the main state registration number ( PSRN) in accordance with the certificate of state registration of the employer and the code of the main type of economic activity of the employer in accordance with the all-Russian classifier of types of economic activity (OKVED). In addition, the title page indicates the surnames, first names, patronymics of the chairman approving the Report, and members of the commission for conducting a special assessment of working conditions, certified by their signatures indicating the date of signing the Report. A member of the commission for conducting a special assessment of working conditions, who does not agree with the results of a special assessment of working conditions, signs a report marked "dissenting opinion".

3. When completing Section I of the Report:

1) paragraph 1 indicates the full name of the organization that conducted the special assessment of working conditions (hereinafter referred to as the organization) in accordance with its statutory documents;

2) paragraph 2 indicates the address of the location and activities of the organization, contact phone number, e-mail address;

3) paragraphs 3 and 4 indicate the number and date of entry of the organization in the register of organizations conducting a special assessment of working conditions, respectively; for organizations accredited in accordance with the procedure1 in force until the date of entry into force of the Federal Law of December 28, 2013 No. 426-FZ “On Special Assessment of Working Conditions”, as organizations providing services for attestation of workplaces in terms of working conditions and included in the register organizations providing services in the field of labor protection, before they are entered in the register of organizations conducting a special assessment of working conditions, the number and date of entry in the register of organizations providing services in the field of labor protection are indicated;

4) paragraph 5 indicates the taxpayer identification number (TIN) in accordance with the Certificate of registration of the organization with the tax authority at its location;

5) paragraph 6 indicates the main state registration number (PSRN) in accordance with the certificate of state registration of the organization;

6) the table of paragraph 7 shall indicate:

in column 1 - the registration number of the organization's accreditation certificate;

in column 2 - the date of issue (day, month (in words), year) of the certificate of accreditation of the organization;

in column 3 - the date of expiration (date, month (in words), year) of the certificate of accreditation of the organization;

7) the table of paragraph 8 shall indicate:

in column 1 - the serial number of the expert or other employee of the organization who participated in the special assessment of working conditions (hereinafter - the expert (employee);

in column 2 - the date of the measurements (in numbers, in the format DD.MM.YYYY); The date of the measurements is entered in each item of the table row. If the measurements were carried out continuously by the same expert (employee), the corresponding line indicates the period of measurements by this expert (employee) - the start date and end date of the measurements;

in columns 3, 4 - respectively the last name, first name, patronymic (if any) in full, the position of the expert (employee);

in columns 5 - 7 - respectively, the number of the expert certificate for the right to perform work on a special assessment of working conditions, the date of its issue (day, month (in words), year) and the registration number in the register of experts of organizations conducting a special assessment of working conditions. During the transitional period provided for by the Federal Law of December 28, 2013 No. 426-FZ "On a special assessment of working conditions", columns 5 - 7 of the table may not be filled out;

8) the table of paragraph 9 shall indicate:

in column 1 - the serial number of the measuring instrument of the testing laboratory (center) used in the special assessment of working conditions;

in column 2 - the date of the measurements (in numbers, in the format DD.MM.YYYY);

in column 3 - the name of the harmful and (or) dangerous factor of the working environment and the labor process;

in column 4 - the name of the measuring instrument in accordance with the passport for it;

in column 5 - the registration number of the measuring instrument in the State Register of measuring instruments;

in column 6 - the serial number of the measuring instrument;

in column 7 - the date of expiration of the calibration of the measuring instrument.

The information is signed by the head of the organization indicating the last name, first name, patronymic (if any) in full and the date of signing (day, month (in words), year) and certified by the seal of the organization.

4. When completing Section II of the Report:

1) the table indicates:

in column 1 - individual workplace number (no more than 8 characters: from 1 to 99 999 999). Similar workplaces are indicated by a number with the addition of a capital letter "A".

For example: 365, 1245A;

in column 2 - the name of the workplace, indicating in the genitive case the name of the position, profession or specialty of the employee employed at this workplace, in accordance with the staff list and qualification reference books approved in the prescribed manner, as well as sources of harmful and ( or) hazardous factors of the working environment and the labor process.

For example: “workplace of an adjuster of asbestos-cement equipment”, “workplace of an accumulator operator”; "galvanic bath", "thermal equipment";

in column 3 - in numbers, the number of employees employed at a given workplace;

in column 4 - the presence of a similar workplace (workplaces) indicating their individual numbers;

in columns 5 - 19 - the results of identification of potentially harmful and (or) dangerous factors of the production environment and the labor process and the duration of their impact on the employee during the working day (shift). At the same time, if harmful and (or) dangerous factors of the production environment and the labor process are identified at the workplace, then the duration of exposure to the corresponding factor (in hours) is indicated at the intersection of the corresponding row and column, if harmful and (or) dangerous factors are not identified at the workplace. production environment and the labor process, then at the intersection of the corresponding row and column of the table, a “-” sign is affixed;

2) section II of the Report is signed by the chairman, members of the commission for conducting a special assessment of working conditions and an expert (experts) of the organization, while indicating the surnames, first names, patronymics (if any) of these persons, certified by their signatures indicating the date of signing.

5. When completing Section III of the Report:

1) in the table containing information about the employer:

the first line indicates the full name of the employer, the address of the location of the employer, the last name, first name, patronymic of the head, e-mail address;

the second line says:

in the first column - the taxpayer identification number (TIN) in accordance with the certificate of registration of the employer with the tax authority at its location;

in the second column - the code of the employer in the all-Russian classifier of enterprises and organizations in accordance with the information letter of Rosstat;

in column 3 - the code of the public authority in accordance with the all-Russian classifier of public authorities and administration (taking into account the Rosstat information letter on registration in the statistical register);

in column 4 - the code of the type of economic activity of the employer according to the all-Russian classifier of types of economic activity;

in column 5 - the code of the territory where the employer is located and / or operates, according to the all-Russian classifier of objects of administrative-territorial division;

2) in the first line of the card form for a special assessment of working conditions (hereinafter referred to as the Card), the name of the position, profession or specialty of the employee is indicated in accordance with the organization's staffing table approved by the employer, and the corresponding code of the position, profession or specialty in accordance with qualification reference books approved in the prescribed manner . Additional information may be indicated indicating that this position, profession or specialty is a derivative. In the absence of the corresponding code of the position, profession or specialty in the qualification reference books approved in the prescribed manner, an entry is made: "Absent". To the name of the position, profession or specialty, it is allowed to add clarifying information in brackets to facilitate the identification of the workplace;

3) in the line "Name of the structural unit" of the Card, the name of the structural unit is indicated, which is filled in in accordance with the naming system available to the employer. If the employer does not have structural divisions, an entry is made - “Absent”;

4) in the line "Number and numbers of similar jobs" of the Card, the number and numbers of similar jobs are indicated, including the job for which the Card is filled out. The numbers of workplaces must correspond to the numbers given in the list of workplaces where a special assessment of working conditions was carried out;

5) in line 010 of the Card, a reference is made to the release of the Unified Tariff and Qualification Directory of Works and Professions of Workers (ETKS), a section of the Unified Qualification Directory for the positions of managers, specialists and employees (CEN), which contains the tariff and qualification characteristic (qualification characteristic) of the profession ( position) of an employee employed at this workplace, the regulatory legal act by which he is approved, the date and number of approval are indicated;

6) in line 020 of the Card, the number of employees employed at this workplace (according to the staffing table or actual) for the month preceding the completion of the Card, as well as the number of employees employed at similar jobs, including women, persons under the age of 18 years and disabled people admitted to work at this workplace;

7) in line 021 of the Card, information on the SNILS of employees is indicated;

8) line 022 of the Card shall indicate the list of equipment used (operated) at the workplace, as well as the list of materials and raw materials used;

9) in the table of line 030 of the Card, the following is indicated:

in column 2 - the name of the identified harmful and (or) hazardous factors of the production environment and the labor process in accordance with the classifier of harmful and (or) hazardous production factors, approved in the manner established by the Federal Law

in column 3 - the class (subclass) of working conditions according to the corresponding identified harmful and (or) dangerous factor of the production environment and the labor process, as well as the final class (subclass) of working conditions, taking into account the cumulative impact of the identified harmful and (or) dangerous factors of the working environment and labor process;

in column 4 - assessment of the effectiveness of personal protective equipment (PPE) issued to the employee for the relevant identified harmful and (or) dangerous factor of the working environment and the labor process, which is marked with a “+” sign if it is carried out and there is a protocol for assessing the effectiveness of PPE at the workplace, drawn up in accordance with Form IV, or with a "-" sign - in case it is not carried out;

in column 5 - the class (subclass) of working conditions for the relevant identified harmful and (or) dangerous factor of the production environment and the labor process, taking into account the combined impact of the identified harmful factors of the production environment and the labor process and the results of assessing the effectiveness of PPE issued to the employee at this workplace ;

10) in the table of line 040 of the Card, the following is indicated:

in column 3 - guarantees and compensations actually provided to the employee as of the date of filling out the Card (“yes” or “no”);

in column 4 - the need to provide the employee with appropriate guarantees and compensations (“yes” or “no”);

in column 5 - the basis for providing guarantees and compensations to the employee, indicating the relevant regulatory legal act with reference to sections, chapters, articles, paragraphs, in their absence, the entry “absent” is made;

12) the date of its compilation is indicated in the Card. The card is signed by the chairman and members of the commission for conducting a special assessment of working conditions, an expert (experts) of the organization. The card is also signed by the employees employed at the given workplace.

6. When completing Section IV:

1) in paragraph 1 of the protocol for assessing the effectiveness of personal protective equipment (hereinafter referred to as PPE) at the workplace (hereinafter referred to as the protocol), the date of the assessment is indicated;

2) paragraph 2 of the protocol indicates the basis for issuing PPE to the employee;

3) the table of paragraph 3 of the protocol shall indicate:

in column 2 - a list of PPE assigned to the employee in accordance with applicable requirements;

in column 3 - the actual issuance of PPE to the employee (yes, no);

in column 4 - whether the PPE has a certificate or declaration of conformity (number and validity period);

4) in paragraph 4, the presence of a personal PPE accounting card filled out in the prescribed manner is indicated;

5) the table of paragraph 5 of the protocol shall indicate:

in the first column - the name of the harmful and (or) dangerous production factor;

in the second column - the name of the available PPE that provides protection from a harmful and (or) dangerous production factor;

6) paragraph 6 of the protocol indicates the results of the assessment of the effectiveness of the PPE issued to the employee (positive or negative);

7) paragraph 7 of the protocol indicates the final assessments for the provision of employees with PPE, for the protection of employees with PPE and for assessing the effectiveness of the PPE issued to the employee;

8) the protocol is signed by the chairman and members of the commission for conducting a special assessment of working conditions and an expert (experts) of the organization.

7. When completing Section V:

1) in table 1:

column 2 indicates the total number of jobs at the employer, as well as the number of employees employed in these jobs, including women, persons under the age of 18 and people with disabilities;

column 3 indicates the number of jobs where a special assessment of labor has been carried out, as well as the number of employees employed in these jobs, including women, persons under the age of 18 and people with disabilities;

columns 4 - 10 indicate the number of jobs indicated in column 3, distributed by classes (subclasses) of working conditions, as well as the number of employees employed at these jobs in working conditions characterized by classes (subclasses) of working conditions, workers indicated in column 3 , including women, persons under the age of 18 and persons with disabilities;

2) in table 2:

column 1 indicates the individual number of the workplace;

column 2 indicates the position, profession or specialty of the employee (s) employed at this workplace;

columns 3 - 16 indicate the classes (subclasses) of working conditions at the workplace when exposed to harmful and (or) dangerous factors of the working environment and the labor process;

column 17 indicates the final class (subclass) of working conditions at the workplace;

column 18 indicates the final class (subclass) of working conditions at the workplace, taking into account the effective use of PPE;

columns 19 - 24 indicate guarantees and compensations for work in harmful and (or) dangerous working conditions (increased wages, additional annual paid leave, reduced working hours, milk or other equivalent food products, therapeutic and preventive nutrition, preferential pension security).

8. When completing Section VI:

1) column 1 indicates the name of the structural unit, workplace;

2) column 2 indicates the name of the measure to improve working conditions (hereinafter referred to as the measure);

3) column 3 indicates the purpose of the measure;

4) column 4 indicates the time period for the implementation of the measure;

5) column 5 indicates the structural units involved in the implementation of the measure;

6) in column 6, a mark is made on the implementation of the measure.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, in accordance with the Federal Law "On Accounting" and the Regulation on Accounting "Accounting for Fixed Assets" (PBU 6/97), approved by the Order of the Ministry of Finance of the Russian Federation of September 3, 1997 N 65n, I order:

1. Approve the attached Guidelines for the accounting of fixed assets.

2. With the publication of this Order, the following do not apply on the territory of the Russian Federation:

a) letters from the USSR Ministry of Finance dated:

May 7, 1976 N 30 "Regulations on accounting of fixed assets (funds) of state, cooperative (except for collective farms) and public enterprises and organizations";

December 14, 1976 N 91 "On the clarification of subparagraph "a" of paragraph 65 of the Regulation on the accounting of fixed assets (funds) of state, cooperative (except for collective farms) and public enterprises and organizations";

October 12, 1987 N 195 "On the introduction of amendments and additions to the Regulations on the accounting of fixed assets (funds) of state, cooperative (except for collective farms) and public enterprises and organizations";

Clause 4 of Appendix No. 3 to Letter No. 181 of November 14, 1979 "On Recognition as Invalid and Amendments to the Regulations of the Ministry of Finance of the USSR";

b) letters from the Ministry of Finance of the USSR and the State Planning Committee of the USSR from:

July 1, 1985 N 100 "Standard instruction on the procedure for writing off buildings, structures, machinery, equipment, vehicles and other property related to fixed assets (funds)";

September 23, 1987 N 188 "On the introduction of amendments and additions to the Standard Instruction on the procedure for writing off buildings, structures, machines, equipment, vehicles and other property related to fixed assets (funds)";

May 28, 1990 N 64 "On the introduction of amendments and additions to the Standard Instruction on the procedure for writing off buildings, structures, machines, equipment, vehicles and other property related to fixed assets (funds) that have become unusable."

Minister of Finance

Russian Federation

M.Zadornov

According to the conclusion of the Ministry of Justice of the Russian Federation of August 19, 1998 N 5677-VE, the Order of the Ministry of Finance of the Russian Federation of July 20, 1998 N 33n does not need state registration.

Approved

by order

Ministry of Finance

Russian Federation

METHODOLOGICAL INSTRUCTIONS

ACCOUNTING FOR FIXED ASSETS

(as amended by the Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n)

1. General Provisions

1. These Guidelines determine the procedure for organizing accounting of fixed assets on the basis of the Accounting Regulation "Accounting for Fixed Assets" (PBU 6/97), approved by Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 N 65n.

2. Fixed assets - a part of the property used as means of labor in the production of products, performance of work or provision of services or for the management of the organization for a period exceeding 12 months or a normal operating cycle, if it exceeds 12 months.

Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computers, vehicles, tools, production and household equipment and supplies, working, productive and breeding livestock, perennial plantations and other basic facilities.

Fixed assets also include capital investments in the fundamental improvement of land (drainage, irrigation and other reclamation work) and leased fixed assets.

Capital investments in perennial plantings, radical land improvement are included in fixed assets in the amount of costs related to the areas accepted for operation, regardless of the completion of the entire complex of works.

As part of fixed assets, land plots owned by the organization, objects of nature management (water, subsoil and other natural resources) are taken into account.

3. When determining the composition and grouping of fixed assets, it is necessary to be guided by the All-Russian Classifier of Fixed Assets, approved by the Decree of the State Committee of the Russian Federation for Standardization, Metrology and Certification of December 26, 1994 N 359.

4. Accounting for fixed assets should ensure the following tasks:

correct execution of documents and timely reflection in the accounting of the receipt of fixed assets, their internal movement, disposal;

a reliable determination of the results from the sale and other disposals of fixed assets;

full determination of the costs associated with maintaining fixed assets in working condition (costs for technical inspection and maintenance, for all types of repairs);

control over the safety of fixed assets accepted for accounting.

5. To perform the tasks provided for in paragraph 4 of these Guidelines, the organization must develop a rational document management system in accordance with the schedule approved in it, and identify persons responsible for the safety and movement of fixed assets.

All business transactions carried out by the organization must be documented by supporting documents. These documents are the primary accounting documents on the basis of which accounting is maintained.

Primary accounting documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation.

Forms of primary documentation for accounting for fixed assets and brief instructions for filling them out were approved by the Decree of the State Committee of the Russian Federation on Statistics dated October 30, 1997 N 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, works in capital construction". These include, in particular:

act (invoice) of acceptance - transfer of fixed assets (form N OS-1);

acceptance certificate - delivery of repaired, reconstructed and modernized facilities (form N OS-3);

an act for the write-off of fixed assets (form N OS-4);

act on the write-off of vehicles (form N OS-4a);

inventory card of accounting of fixed assets (form N OS-6);

equipment acceptance certificate (form N OS-14);

act of acceptance - transfer of equipment for installation (form N OS-15);

an act on the identified defects in equipment (form N OS-16).

Documents, the form of which is not provided for in the specified list and in other albums of unified forms of primary accounting documentation, must contain the following mandatory details:

Title of the document;

date of preparation of the document;

the name of the organization on behalf of which the document is drawn up;

business transaction meters in physical and monetary terms;

the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;

personal signatures of the said persons.

6. The accounting unit of fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole, designed to perform a specific job.

A complex of structurally articulated items is one or more items of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently .

If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object.

7. In order to organize accounting and ensure control over the safety of fixed assets, each item of fixed assets (inventory item), regardless of whether it is in operation, in stock or on conservation, must be assigned an appropriate inventory number when accepting them for accounting.

The number assigned to an inventory item may be marked by attaching a metal token, painted or otherwise.

In cases where an inventory item has several parts that have different useful lives and are accounted for as independent inventory items, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the object, the specified object is listed under one inventory number.

The inventory number assigned to an item of fixed assets is retained by it for the entire period of its stay in this organization.

Inventory numbers of the objects of fixed assets written off from accounting are not assigned to newly accepted objects for accounting within five years after the end of the year of writing off.

8. An object of fixed assets received by the organization in accordance with the lease agreement may be accounted for by the lessee according to the inventory number assigned by the lessor.

9. Object-by-object accounting of fixed assets is maintained by the accounting service on inventory cards for accounting for fixed assets (form N OS-6). An inventory card is opened for each inventory object.

Inventory cards can be grouped in a file cabinet in relation to the All-Russian Classifier of Fixed Assets, and within sections, subsections, classes and subclasses - according to the place of operation (structural divisions of the organization).

In an organization that has a small number of fixed assets, it is recommended to carry out object-by-object accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.

10. Filling in inventory cards (inventory book) is made on the basis of the act (invoice) of acceptance - transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and write-off of fixed assets. The inventory cards (inventory book) should contain basic data on the fixed asset object: useful life; depreciation method; exemption from depreciation (if any); individual features of the object. Inventory cards, as a rule, are compiled in one copy and are in the accounting service.

11. It is also recommended to open inventory cards for the leased fixed assets in order to carry out off-balance accounting of these objects in the accounting service of the organization - tenant.

12. Analytical and synthetic accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, departments and organizations in compliance with the general methodological principles of accounting.

13. If there are a large number of fixed assets at the place of their operation (location), accounting may be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, inventory number of the object, the full name of the object, its initial cost and information about disposal (relocation) of the object.

14. Inventory cards for fixed assets accepted for accounting, as well as debited from accounting during the reporting month, are kept separate from the inventory cards of other fixed assets until the end of the month.

15. Inventory cards are checked in total against the data of synthetic accounting of fixed assets.

16. Based on the relevant accounting and operational accounting data, as well as technical documentation, the organization exercises operational control over the use of fixed assets.

The indicators characterizing the use of fixed assets include, in particular: data on the availability of fixed assets with their subdivision into own or leased; installed and uninstalled; active and unused; data on working hours and downtime of equipment, machines and vehicles; data on the output of products (works and services), etc.

17. According to the degree of use, fixed assets are divided into those located:

in operation;

in stock (reserve);

in the stage of completion, additional equipment, reconstruction and partial liquidation;

on conservation.

18. Depending on the existing rights to objects, fixed assets are divided into:

fixed assets belonging to the organization on the basis of ownership (including those leased out);

fixed assets held by the organization in operational management or economic management;

items of fixed assets received by the organization on lease.

2. Valuation of fixed assets

19. Fixed assets are accepted for accounting in the event of their acquisition, construction and manufacture, contribution by the founders on account of their contributions to the authorized (share) capital, receipt under a donation agreement and other cases of gratuitous receipt and other receipts.

20. Fixed assets are accepted for accounting at their original cost.

21. The initial cost of fixed assets acquired for a fee (including those that were in operation) is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation) .

The actual costs of acquiring, constructing and manufacturing fixed assets are made up of:

amounts paid by the organization in accordance with the contract for the supply of their supplier, the contract of sale (seller);

amounts paid to organizations for the implementation of work under a construction contract and other contracts;

amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;

registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets;

customs duties and other payments;

non-refundable taxes paid in connection with the acquisition of an item of fixed assets;

remuneration paid to an intermediary organization through which an object of fixed assets was acquired;

other costs directly related to the acquisition, construction and manufacture of fixed assets and the costs of bringing them to a state in which they are suitable for use.

General business and other similar expenses are not included in the actual costs of acquiring fixed assets, unless they are directly related to the acquisition of fixed assets.

22. Actual costs associated with the acquisition of fixed assets, with the exception of value added tax and other reimbursable taxes (except for cases provided for by the legislation of the Russian Federation), are reflected in the debit of the capital investment account in correspondence with the accounts of settlements.

When an object of fixed assets is accepted for accounting, the actual costs recorded in the capital investment account are debited to the fixed asset account.

The actual costs of construction (construction) and manufacturing of fixed assets are reflected in a similar manner, except for value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

23. Excluded. - Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n.

24. The initial cost of fixed assets contributed to the authorized (reserve) capital of an organization is their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

For fixed assets in monetary terms, agreed by the founders (participants) of the organization during the establishment of the company, an entry is made in the debit of the account for accounting for settlements with the founders (corresponding subaccount) in correspondence with the account for the authorized capital.

The acceptance of fixed assets contributed by the founders on account of their contributions to the authorized capital is reflected in the debit of the capital investment account in correspondence with the credit of the account of settlements with the founders (corresponding sub-account).

25. The initial cost of fixed assets received by the organization under a donation agreement and in other cases of gratuitous receipt is their market value as of the date of posting.

When determining the market value, data on prices for similar products received in writing from manufacturing organizations can be used; information about the level of prices available from state statistics bodies; trade inspections and organizations; information about the price level published in the mass media and specialized literature; expert opinions on the value of individual fixed assets.

The costs of delivery of the specified items of fixed assets received under a donation agreement and in other cases of gratuitous receipt are accounted for as capital costs and are attributed by the recipient organizations to an increase in the initial value of the item. These expenses are reflected in the capital investment account in correspondence with the settlement accounts.

The paragraph is excluded. - Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n.

26. The initial cost of fixed assets acquired under contracts providing for the fulfillment of obligations (payment) in non-monetary means is the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred is set on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

(as amended by the Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n)

The value of the materials written off is recorded on the credit of the account for accounting for materials in correspondence with the debit of the account for accounting for sales. As of the date of transfer of ownership of the property being exchanged, the capital investment account is debited in correspondence with the credit of the sales account.

The costs of delivery of the said items of fixed assets as capital costs are attributed by the recipient organizations to the increase in the initial cost of the item and are reflected in the debit of the capital investment account in correspondence with the settlement accounts.

When accepting for accounting fixed assets acquired in exchange for other property, an entry is made in the debit of the fixed assets account in correspondence with the credit of the capital investment account.

27. The cost of fixed assets assigned to a unitary enterprise by a state body or a local self-government body during the formation of the statutory fund is reflected in the accounting records in the debit of the account of settlements with the founders in correspondence with the credit of the account of the authorized capital.

When accepting these objects for accounting, a unitary enterprise reflects their value in the debit of the fixed assets account in correspondence with the account of settlements with the founders.

28. An organization that has received objects of fixed assets for economic management or operational management from a state or municipal body shall reflect their value when accepting objects for accounting on the debit of the account of fixed assets in correspondence with the credit of the account of settlements with the state and municipal body. At the same time, the value of the specified objects is recorded on the debit of the account for accounting for settlements with the state and municipal authorities and on the credit of the account for accounting for additional capital.

29. The valuation of fixed assets, the value of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acquisition by the organization of objects by the right of ownership, economic management, operational management or lease agreement.

30. Contracting organizations, as well as organizations - developers, carrying out construction in an economic way, put into operation, erected temporary (titular) buildings and structures related to fixed assets (for the amount of construction costs), reflect in the debit of the fixed assets accounting account in correspondence with a credit account for accounting for non-capital works.

31. The costs of moving equipment that does not require installation (vehicles, free-standing fixed assets, construction machinery, etc.) within the organization are included in production (circulation) costs.

For mobile construction machines and mechanisms (excavators, ditchers, cranes, stone crushers, concrete mixers, etc.) listed as fixed assets, the costs of delivery to the construction site, installation and dismantling are provided as part of the costs of operating these machines and mechanisms and are not included in their initial cost.

The costs of installation of displaced objects and foundation at a new place of their operation are reflected in the procedure established for accounting for capital investments, with a subsequent increase in the initial cost of the object.

32. Capital investments of the organization in perennial plantations, as well as capital investments of an inventory nature in the fundamental improvement of lands (drainage, irrigation and other reclamation works, except for mining and capital) annually in the amount of costs related to the areas accepted for operation, regardless of the completion of the entire complex works are reflected in the generally established order by writing off from the credit of the capital investment account in correspondence with the debit of the account of fixed assets.

For the amount of costs incurred, appropriate entries are made in the inventory card with a subsequent increase in the initial cost of the object.

33. Capital investments in leased fixed assets are the property of the lessee, unless otherwise provided by the lease agreement. At the same time, the lessee can transfer the capital investments made to the lessor (with his consent to accept it on the balance sheet), i.e. reflect the write-off of the specified capital investments by making entries on the credit of the capital investment account in correspondence with the debit of the account of settlements with various debtors and creditors or form a new inventory item. In this case, the costs of completed works of a capital nature are written off from the credit of the capital investment account in correspondence with the fixed assets account, and a separate inventory card is opened for the amount of expenses incurred by the tenant.

34. Unrecorded items of fixed assets found during the inventory are accepted for accounting at market value and are reflected in the debit of the fixed assets account in correspondence with the account of financial results (with subsequent identification of the causes of the surplus and the guilty parties).

35. Upon transfer of a leased enterprise after redemption into the ownership of the lessee, fixed assets are accepted for accounting at a cost determined in accordance with the deed of transfer and the enterprise lease agreement, and are written off by the lessee from the credit of their accounting account in correspondence with the fixed assets accounting account.

36. The costs associated with the purchase of publications (books, brochures, magazines, etc.) for use in the production of products, performance of work, provision of services, for the management of the organization, are reflected in the credit of cash accounts in correspondence with the account for general business expenses .

When these copies of publications are accepted for accounting, the cost of the library fund increases by the amount of expenses incurred and an entry is made on the debit of the fixed assets account and the credit of the additional capital account.

37. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the legislation of the Russian Federation and the Accounting Regulation "Accounting for Fixed Assets" (PBU 6/97) (approved by Order of the Ministry of Finance of the Russian Federation dated 3 September 1997 N 65n).

A change in the initial cost of fixed assets is allowed in cases of completion, additional equipment, reconstruction and partial liquidation of the relevant facilities or capital works. The increase (decrease) in the initial cost of fixed assets is attributed to the additional capital of the organization.

At the same time, the expenses of the organization reflected in the capital investment account, upon completion of the completion, additional equipment, reconstruction of the fixed asset object or upon completion of work of a capital nature, are written off to the debit of the fixed asset account.

At the same time, the amount on the additional capital account increases by the amount of costs attached to the fixed assets account and the own source, which remains at the disposal of the organization, decreases (with the exception of depreciation).

38. The organization has the right not more than once a year (as of January 1 of the reporting year) to revaluate, in whole or in part, fixed assets at replacement cost by indexation (using an index - deflator) or direct recalculation at documented market prices, attributing the resulting differences to additional capital of the organization, unless otherwise provided by the legislation of the Russian Federation.

In accounting, an increase (decrease) in the value of fixed assets listed on the balance sheet of the organization as of the beginning of the reporting year to their replacement cost as a result of the above methods of revaluation is reflected in the debit (credit) of the accounts of fixed assets in correspondence with the debit (credit) of the account accounting for additional capital (corresponding sub-accounts).

The difference between the amount of depreciation obtained by recalculation using indexes of change in value (index - deflator) or the conversion factor (when using the direct conversion method), and the amount of depreciation accrued before the beginning of the reporting period, is reflected in the credit (in case of excess) and debit ( in case of reduction) fixed assets depreciation account in correspondence with the additional capital account (corresponding sub-accounts).

39. Object-by-object accounting of fixed assets is kept in rubles.

40. The acceptance of fixed assets for accounting is carried out on the basis of the act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for each individual inventory item, and other documents, in particular, confirming their state registration in cases established by law.

(as amended by the Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n)

The general act (invoice) of acceptance and transfer of fixed assets may document the acceptance for accounting of objects of the same type, of the same value and accepted by the accounting service for accounting at the same time.

41. One of the copies of the specified act, approved by the head of the organization, together with the technical documentation, is transferred to the accounting service of the organization, which, according to these documents, opens the corresponding inventory card or makes a note about the disposal of the object in the inventory card.

Technical documentation related to this inventory object can be transferred to the place of operation of the object with a corresponding mark in the inventory card.

42. Acceptance of completed works on completion, additional equipment, reconstruction is drawn up by an acceptance certificate - delivery of repaired, reconstructed and modernized facilities (form N OS-3).

43. Equipment that does not require installation (mobile vehicles, free-standing machines, agricultural machines, construction machinery, etc.), as well as equipment that requires installation, but is intended for stock, is accepted for accounting on the basis of an act approved by the head of acceptance of equipment (form N OS-14).

44. According to the act of acceptance - delivery of repaired, reconstructed and modernized objects that increase the initial cost of the object as a result of its repair, reconstruction or modernization, corresponding entries are made in the previous inventory card on which it was taken into account. If it is difficult to reflect all changes in the indicated inventory card, a new inventory card is opened (with the previously assigned number retained) with the reflection of indicators characterizing the retrofitted or reconstructed object.

3. Depreciation of fixed assets

45. The cost of fixed assets is repaid through depreciation, unless otherwise established by the Accounting Regulation "Accounting for Fixed Assets" (approved by Order of the Ministry of Finance of the Russian Federation of September 3, 1997 N 65n).

For the refusal to satisfy the invalidation of paragraph 46, see the decision of the Supreme Court of the Russian Federation of December 21, 2000 N GKPI 2000-1357.

By the decision of the Supreme Court of the Russian Federation dated March 6, 2001 N KAS 01-71, this decision was left unchanged.

46. ​​Objects for depreciation are fixed assets that are in the organization on the basis of ownership, economic management, operational management.

47. Accrual of depreciation on leased fixed assets is made by the lessor (with the exception of depreciation deductions made by the lessee on property under the lease agreement of the enterprise, and in cases provided for in the financial lease agreement).

Accrual of depreciation on property under an enterprise lease agreement is carried out by the tenant in the manner set forth for fixed assets owned by the organization.

Depreciation of leased property is charged by the lessor or lessee, depending on the terms of the lease agreement.

48. For housing stock, objects of external improvement and other similar objects of forestry, road management, specialized structures for navigation, etc. objects, productive livestock, buffaloes, oxen and deer, perennial plantations that have not reached the operational age, as well as purchased publications (books, brochures, etc.) are not depreciated.

(as amended by the Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n)

Objects of fixed assets of non-profit organizations are not subject to depreciation.

(the paragraph was introduced by Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n)

Depreciation is not accrued for objects related to the film fund, stage equipment, exhibits of the animal world in zoos and other similar institutions.

Objects of fixed assets, consumer properties of which do not change over time (land plots, nature management objects), are not subject to depreciation.

Depreciation is not charged for mobilization capacities, unless otherwise provided by the legislation of the Russian Federation.

49. Excluded. - Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n.

50. For objects of the housing stock, which are used by the organization to generate income and are accounted for on the account of income investments in property, depreciation is charged in accordance with the generally established procedure.

51. Depreciation deductions for an object of fixed assets begin on the first day of the month following the month in which this object was accepted for accounting.

52. Depreciation deductions are charged until the full repayment of the value of this object or the write-off of this object from accounting in connection with the termination of the right of ownership or other property right.

53. The accrual of depreciation charges is not suspended during the useful life of fixed assets, except for cases when they are under reconstruction and modernization by decision of the head of the organization, and for fixed assets transferred by decision of the head of the organization to conservation with a duration that cannot be less than three months.

The procedure for the conservation of fixed assets on the balance sheet is established and approved by the head of the organization, while, as a rule, fixed assets located in a certain complex, facility that have a completed production cycle can be transferred to conservation.

The accrual of depreciation charges is suspended for the period of restoration of fixed assets, the duration of which exceeds 12 months.

54. Depreciation deductions for an item of fixed assets are terminated from the first day of the month following the month of the full repayment of the cost of this item or the write-off of this item from accounting.

55. Useful life - the period during which the use of an object of fixed assets is intended to generate income for the organization or serve to fulfill the goals of the organization's activities, determined for fixed assets accepted for accounting in accordance with the established procedure. For certain groups of fixed assets, the useful life is determined based on the number of products or other natural indicator of the amount of work expected to be received as a result of using this object.

The useful life of an item of fixed assets is determined by the organization when accepting the item for accounting.

Determining the useful life of an item of fixed assets if it is not in the technical specifications or not established in a centralized manner, as well as an item of fixed assets previously used by another organization, is based on:

the expected life of this object in accordance with the expected performance or power of application;

expected physical wear, depending on the mode of operation (number of shifts); natural conditions and the influence of an aggressive environment, a system of planned and preventive all types of repairs;

regulatory - legal and other restrictions on the use of this object (for example, the lease term).

56. Depreciation of fixed assets is carried out by one of the following methods of depreciation calculation:

linear way;

reducing balance method;

method of writing off the cost by the sum of the numbers of years of the useful life;

method of writing off the cost in proportion to the volume of products (works).

The application of one of the methods for a group of homogeneous fixed assets is carried out during its entire useful life.

57. Under the straight-line method, the annual amount of depreciation charges is determined based on the initial cost of an item of fixed assets and the depreciation rate calculated on the basis of the useful life of this item.

Example: An object worth 120 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 20 percent. The annual amount of depreciation charges will be 24 thousand rubles. (120 x 20:100).

58. Under the reducing balance method, the annual amount of depreciation charges is determined on the basis of the residual value of the fixed asset at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this object and the acceleration factor established in accordance with the legislation of the Russian Federation.

The acceleration coefficient is applied according to the list of high-tech industries and efficient types of machinery and equipment established by the federal executive authorities.

For movable property constituting the object of financial leasing and attributable to the active part of fixed assets, an acceleration factor of no more than 3 can be applied in accordance with the terms of the leasing agreement.

Example: An object of fixed assets worth 100 thousand rubles was purchased. with a useful life of 5 years. The annual depreciation rate is 40. The depreciation rate calculated on the basis of useful life, which is 20 percent, is increased by an acceleration factor of 2 (100 thousand rubles : 5 \u003d 20 thousand rubles) (100 x 20 thousand rubles : 100 thousand rubles x 2) = 40.

In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed during the posting of the object, and will amount to 40 thousand rubles. In the second year of operation, depreciation is charged at the rate of 40 percent (100 x 40: 100) of the residual value, i.e. the difference between the initial cost of the object and the amount of depreciation accrued for the first year ((100 - 40) x 40: 100), and will amount to 24 thousand rubles. In the third year of operation - in the amount of 40 percent of the difference between the residual value of the object, formed at the end of the second year of operation, and the amount of depreciation accrued for the second year of operation, will be 12.4 thousand rubles. ((60 - 24) x 40: 100), etc.

59. In the method of writing off the cost by the sum of numbers of years of the useful life, the annual amount of depreciation is determined based on the initial cost of the fixed asset object and the annual ratio, where the numerator is the number of years remaining until the end of the life of the object, and the denominator is the sum of the numbers of years of the term object services.

Example: An item of fixed assets worth 150 thousand rubles was purchased. The useful life is set at 5 years. The sum of the numbers of years of service is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified facility, depreciation can be charged in the amount of 5/15 or 33.3%, which will amount to 49.95 thousand rubles, in the second year - 4/15, which will amount to 39.9 thousand rubles, in the third year - 3/15, which will amount to 30 thousand rubles. etc.

60. Accrual of depreciation charges on fixed assets during the reporting year is made on a monthly basis, regardless of the method of accrual used, in the amount of 1/12 of the calculated annual amount.

If an object of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month of acceptance of this object for accounting until the reporting date of the annual financial statements. For example, in April of the reporting year, an object of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years; the annual amount of depreciation deductions is 5 thousand rubles. (20 thousand rubles: 4); annual depreciation rate (the organization uses a straight-line method) - 25 percent (5 x 100: 20). According to the object accepted for accounting in April, depreciation in the first year of use will be (5 x 8: 12) = 3.33 thousand rubles.

61. In seasonal production, the annual amount of depreciation on fixed assets is accrued evenly during the period of the organization's operation in the reporting year.

For example, an organization carrying out river transportation of goods for 7 months a year acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual rate of depreciation is 10 percent (200: 10), (20: 200 x 100). The annual amount of depreciation in the amount of 20 thousand rubles. accrued evenly over 7 months of work.

62. With the method of writing off the cost in proportion to the volume of products (works), depreciation is charged based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of products (works) for the entire useful life of the fixed asset object .

Example. A car with a carrying capacity of more than 2 tons with an estimated mileage of up to 400 thousand km was purchased at a cost of 80 thousand rubles. In the reporting period, the mileage is 5 thousand km, therefore, the amount of depreciation deductions based on the ratio of the initial cost and the estimated volume of production will be 1 thousand rubles. (5 x 80: 400).

63. For oil wells, depreciation is charged according to the established norms for 15 years, and for gas wells - for 12 years, regardless of their actual useful life.

For liquidated and under-depreciated oil and gas wells, depreciation deductions continue to be accrued until the full transfer of their initial cost to the oil, gas and other products produced by the enterprise (but not more than the life of the organization).

64. In accordance with Federal Law No. 88-FZ of June 14, 1995 “On State Support for Small Business in the Russian Federation”, small business entities are entitled to charge depreciation of fixed production assets in an amount twice as high as the norms established for the respective types of fixed assets. funds, as well as write off additionally as depreciation charges up to 50 percent of the initial cost of fixed assets with a useful life of more than three years.

65. Capital expenditures on leased fixed assets subject to transfer to the lessor after the termination of the lease agreement are depreciated monthly by the lessee during the lease term, based on the depreciation method established by the lessor for the object for which these costs were incurred.

66. Depreciation charges accrued on fixed assets are reflected in the accounting records in the reporting period to which they relate, and are charged regardless of the results of the organization's activities in the reporting period.

The amount of accrued depreciation is reflected in the accounting records in the debit of accounts for accounting for production or circulation costs (with the exception of leased fixed assets) in correspondence with the credit of the depreciation account.

67. Depreciation deductions for fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate depreciation account.

68. For fixed assets leased out, depreciation deductions are made by the lessor (with the exception of depreciation deductions made by the lessee on property under an enterprise lease agreement, and in cases provided for in a financial lease agreement) and are reflected in a separate sub-account of the depreciation accounting account in correspondence with the debit of the account for accounting for expenses related to the receipt of income under the lease agreement.

(as amended by the Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n)

4. Recovery of fixed assets

69. Restoration of fixed assets can be carried out through repairs (current, medium and capital), as well as modernization and reconstruction.

70. Repair of fixed assets is recommended to be carried out in accordance with the plan, which is formed by the types of fixed assets to be repaired, in monetary terms, based on the system of preventive maintenance developed by the organization, taking into account the technical characteristics of fixed assets, their operating conditions and other reasons. The system of scheduled preventive maintenance provides for the maintenance of fixed assets, current and medium repairs, as well as major and especially complex repairs of individual fixed assets.

The repair plan and the system of preventive maintenance are approved by the head of the organization.

71. Maintenance work, as well as current and medium repairs of fixed assets include work on their systematic and timely protection from premature wear and tear and maintenance.

72. Accounting for the cost of overhaul is organized for individual items or groups of fixed assets. In this case, it should be assumed that during a major overhaul:

equipment and vehicles, as a rule, a complete disassembly of the unit is carried out, repair of basic and body parts and assemblies, replacement or restoration of all worn parts and assemblies with new and more modern ones, assembly, adjustment and testing of the unit;

buildings and structures, worn-out structures and parts are replaced or replaced with more durable and economical ones that improve the operational capabilities of the repaired facilities, with the exception of the complete replacement of the main structures, the service life of which in this facility is the longest (stone and concrete foundations of buildings, pipes of underground networks, bridge supports, etc.).

73. Costs for the modernization and reconstruction of fixed assets after their completion, if these costs improve (increase) the previously adopted standard performance indicators (useful life, capacity, quality of use, etc.) of fixed assets, may increase the initial cost of the item and relate to the additional capital of the organization.

Accounting for the costs associated with the modernization and reconstruction (including the cost of upgrading the object, carried out during the overhaul) of fixed assets is carried out in the manner established for accounting for capital investments.

74. If one object has several parts that have different useful lives, the replacement of each such part during restoration is accounted for as disposal and acquisition of an independent object.

75. The costs incurred for the repair of fixed assets are reflected in the relevant primary documents for accounting for the operations of the release (expenditure) of material assets, the calculation of wages, debts to suppliers for the work performed on capital and other types of repairs, and other expenses.

Costs for the completed repair of fixed assets, carried out:

in a contractual way, they are reflected in accounting in the debit of the account on which the indicated costs are accumulated in correspondence with the accounts of settlements;

in an economic way - on the debit of the accounts of accounting for the costs of production (circulation) in correspondence with the credit of the accounts of accounting for the costs incurred.

76. Acceptance of objects upon completion of a major overhaul is carried out according to the act of acceptance - delivery of repaired, reconstructed and modernized objects (form N OS-3). At the same time, control over the correct execution of the scope of work should be carried out.

In order to control the timely receipt of fixed assets from repair, inventory cards in the file cabinet are moved to the "Fixed assets under repair" group. When fixed assets are received from repairs, the corresponding inventory cards are moved.

77. In order to evenly include forthcoming expenses for the repair of fixed assets in the production or circulation costs of the reporting period, an organization may create a reserve for expenses for the repair of fixed assets (including leased ones).

When a reserve of expenses for the repair of fixed assets is formed, the production (circulation) costs include the amount of deductions calculated on the basis of the estimated cost of repairs.

For example, the annual repair cost estimate is 60 thousand rubles, the monthly reservation amount will be 5 thousand rubles. (60 thousand rubles: 12 months).

When inventorying the reserve for the repair of fixed assets (including leased facilities), overreserved amounts are reversed at the end of the year.

In cases where the completion of repair work on objects with a long period of their production and a significant amount of the specified work occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets is not reversed. Upon completion of the repair, the excess accrued amount of the reserve is charged to the financial results of the reporting period.

78. Expenses for the repair of leased (leased) fixed assets, incurred in accordance with the terms of the contract at the expense of:

the lessor - are taken into account in the general procedure established for reflecting the costs of repairs, and written off to the debit of the account for accounting for financial results;

tenant - are included in the cost of products (works, services).

79. The costs of technical inspection and maintenance, the costs of maintaining fixed assets in working condition are included in the costs of servicing the production process.

80. The costs of restoring fixed assets are reflected in the accounting records of the reporting period to which they relate.

5. Accounting for the lease of fixed assets

81. The provision by the lessor (landlord) to the lessee of property that does not lose its natural properties in the process of its use, for a fee for temporary possession and use or for temporary use, is formalized by a lease (property lease) agreement.

Separate types of lease agreements are agreements: rental, lease of vehicles (with a crew, without a crew), lease of a building or structure, lease of an enterprise, financial lease (leasing).

82. The lease agreement may provide for the transfer of the leased property to the ownership of the tenant upon the expiration of the lease term or before its expiration, provided that the tenant pays the entire redemption price stipulated by the agreement, in this case the lease agreement is concluded in the form provided for the purchase and sale agreement for such property.

83. The lease agreement shall specify the relevant data on the property to be transferred to the tenant (composition and cost), the lease term, the amount, procedure, conditions and terms for paying the rent, the distribution of responsibilities of the parties to maintain the property in a condition that complies with the terms of the agreement and the purpose of the property, and other lease terms.

84. The property provided to the lessee (tenant) for temporary possession and use or for temporary use shall be subject to separate reflection in the accounting records of the lessor (landlord), with the exception of property under an enterprise lease agreement.

85. The transfer of fixed assets (by the lender) for gratuitous temporary use to another party (borrower), and the latter undertakes to return the same object in the condition in which it received it, taking into account normal wear and tear or in the condition stipulated by the contract, is drawn up by a contract of gratuitous use. The relevant lease rules apply to the said contract.

86. Property under a lease agreement for an enterprise as a whole as a property complex is accounted for by the lessee at a cost determined in accordance with the deed of transfer and the enterprise lease agreement.

87. An object of fixed assets received under a lease agreement and a contract for gratuitous use by the lessee (borrower) is accounted for on an off-balance sheet account (except for the case when, under a financial lease agreement, the object is accounted for on the balance sheet of the lessee) in the assessment adopted in the agreement.

88. An object of fixed assets received under the rights of a financial lease is reflected by the lessee on the balance sheet after the expiration of the period accepted by the financial lease agreement, if the lessee did not acquire the ownership of this object earlier.

89. If, under the terms of the financial lease agreement, the leased property is recorded on the balance sheet of the lessee, the costs associated with obtaining the leased property, recorded on the capital investment account when the said property is accepted for accounting, are written off to the debit of the fixed assets account, to a separate subaccount "Leased property".

When the leased property is returned to the lessor (if, under the terms of the agreement, the leased property was accounted for on the balance sheet of the lessee), provided that the entire amount of the lease payments provided for in the financial lease agreement is paid, the accounting of the lessee is reflected in the accounting records of the lessee in accordance with the generally established procedure on the account for writing off fixed assets in correspondence: with the credit of the accounting account fixed assets, sub-accounts "Leased property" - in the amount of the initial cost; with the debit of the depreciation accounting account, sub-account "Depreciation of leased property" - for the amount of accrued depreciation.

90. When buying out leased property (if, under the terms of the financial lease agreement, the leased property is recorded on the balance sheet of the lessor), its value as of the date of transfer of ownership is written off by the lessee from the off-balance sheet account. At the same time, the lessee makes an entry for the specified value in the debit of the fixed assets account in correspondence with the credit of the fixed asset depreciation account.

91. If, under the terms of the financial lease agreement, the leased property is accounted for on the balance sheet of the lessee, then when the leased property is bought out and transferred to the ownership of the lessee, subject to the payment of the entire amount of lease payments stipulated by the agreement, an internal entry is made on the accounts of fixed assets, depreciation of fixed assets with data transfer from the corresponding sub-accounts of the leasing property account to the accounts of own fixed assets.

92. The return of fixed assets after the end of the lease period is reflected in accounting:

by the lessor - by writing off from the account for accounting of leased fixed assets to the account for accounting for fixed assets;

by the tenant - write-off from the off-balance account.

6. Disposal of property, plant and equipment

93. Items of fixed assets are disposed of from the organization as a result of:

sale (realization) of the object to another legal entity or individual;

write-offs in case of moral and (or) physical deterioration;

transfer of fixed assets in the form of a contribution to the authorized (share) capital of other organizations;

liquidation in case of accidents, natural disasters and other emergencies;

transfers under exchange agreements, donations of fixed assets;

write-offs of fixed assets, previously leased with the right to purchase, at the time of transfer of ownership of these fixed assets to the lessee;

for other reasons.

94. To determine the expediency and unsuitability of fixed assets for further use, the impossibility or inefficiency of their restoration, as well as to draw up documentation for the write-off of these objects in the organization (if the availability of fixed assets is significant), a permanent commission may be created by order of the head, consisting of which includes the relevant officials, including the chief accountant (accountant) and persons who are responsible for the safety of fixed assets. Representatives of relevant inspections may be invited to participate in the work of the commission.

The competence of the commission includes:

inspection of the object to be written off using the necessary technical documentation, as well as accounting data, establishing the unsuitability of the object for restoration and further use;

establishing the reasons for decommissioning the facility (physical and moral deterioration, reconstruction, violation of operating conditions, accidents, natural disasters and other emergencies, long-term non-use of the facility for the production of products, performance of works and services or for management needs);

identifying persons who were responsible for the premature retirement of fixed assets from operation, making proposals to hold these persons accountable under applicable law;

the possibility of using individual components, parts, materials of the decommissioned object and valuation based on the prices of possible use, control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining the weight and delivery to the appropriate warehouse;

exercising control over the withdrawal of non-ferrous and precious metals from decommissioned fixed assets, determining their quantity, weight;

drawing up an act for the write-off of fixed assets (form N OS-4), an act for the write-off of vehicles (form N OS-4a) (with the application of accident reports, the reasons that caused the accident, if any).

95. The results of the decision taken by the commission are documented by an act for the write-off of fixed assets (form N OS-4) or an act for the write-off of vehicles (form N OS-4a) indicating data characterizing the object (date of acceptance of the object for accounting, year of manufacture or construction , time of commissioning, useful life, initial cost and amount of accrued depreciation according to accounting data, repairs carried out, reasons for disposal with justification of the reasons for the inexpediency of use and impossibility of restoration, the condition of the main parts, parts, assemblies, structural elements). The act is approved by the head of the organization.

96. Parts, components and assemblies of dismantled and dismantled equipment suitable for the repair of other fixed assets, as well as other materials are accounted for as scrap or scrap at market value, and unusable parts and materials are accounted for as secondary raw materials and are reflected in the debit of the account of accounting for materials in correspondence with the account of financial results.

(as amended by the Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n)

97. On the basis of the executed acts for the write-off of fixed assets or for the write-off of vehicles transferred to the accounting service of the organization, a note is made in the inventory card (inventory book) on the disposal of the object. Corresponding entries on the disposal of an item of fixed assets are made in a document opened at its location.

Inventory cards for retired fixed assets are kept for a period determined by the head of the organization.

98. The liquidation of individual parts that are part of the object, which have different useful lives and are accounted for as independent inventory items, is drawn up in the manner described above.

99. The gratuitous transfer of fixed assets carried out under a donation agreement, and the transfer by an organization of fixed assets to the ownership of another legal entity or individual in exchange for another product, performed under an exchange agreement, is drawn up by an act (invoice) of acceptance and transfer of fixed assets (form N OS -1).

On the basis of the act, the accounting service of the organization makes an appropriate entry in the inventory card of the transferred object and attaches the specified card to the act (invoice) of acceptance and transfer of fixed assets. A note is made on the withdrawal of a card for a retired object in a document opened at the location of the object (inventory book).

The value of the specified fixed assets is written off on the basis of the act (invoice) of acceptance and transfer with the attachment of a donation agreement and a written notice (advice note) of the receiving organization on the acceptance of this object or an exchange agreement for accounting.

100. The transfer of fixed assets between structural divisions of the organization is documented by an act (invoice) of acceptance - transfer of fixed assets (form N OS-1). The return of a leased item of fixed assets to the lessor is documented by an act (invoice) of acceptance and transfer (form N OS-1), on the basis of which the lessee's accounting service removes the returned item from off-balance sheet accounting.

101. The write-off of the value of fixed assets is reflected in accounting on a detailed basis: in the debit of the write-off (sale) of fixed assets - the initial cost of the object, recorded on the account of fixed assets, and the costs associated with the disposal of fixed assets, which are previously accumulated on the accounting account auxiliary production costs (accrued wages and deductions made for social insurance of employees participating in operations for the disposal of fixed assets, taxes and fees paid from the proceeds from the sale of fixed assets, etc.), and on the credit of the specified account - the amount of accrued depreciation deductions, the amount of proceeds from the sale of property, plant and equipment.

(as amended by the Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n)

102. Excluded. - Order of the Ministry of Finance of the Russian Federation of March 28, 2000 N 32n.

103. Income, expenses and losses from write-offs from the balance sheet of fixed assets are reflected in the accounting records in the reporting period to which they relate. Income, expenses and losses from the write-off of fixed assets from the balance sheet shall be credited from the write-off (realization) accounting account to the financial results of the organization.

The Association assists in the provision of services in the sale of timber: at competitive prices on an ongoing basis. Timber products of excellent quality.

Instruction No. 33n was amended by Order of the Ministry of Finance dated March 7, 2018 No. 42n. Download Instruction 33n on budget accounting in 2018 in the latest edition, and you can also find out all the changes in our article.

Instruction 33n on budget accounting in 2018 with the latest changes

The latest changes to Instructions 33n were made by Order of the Ministry of Finance dated 03/07/2018 No. 42n:

in the section "Income of the institution" of the form 0503737, column 8 now reflects data on the income of the institution, the planned assignments for which were executed as a result of exchange transactions without cash flow;

Forms 0503738 and 0503769 must now be submitted as of July 1, October 1 and January 1 of the year following the reporting year (i.e. forms for the 1st quarter of 2018 are not required to be submitted);

column 3 in section 4 of form 0503775 is now formed on the basis of data on the relevant analytical accounts of account 050207000 "Assumed obligations", reflected in correspondence with the credit of account 050201000 "Assumed obligations".

Download Instruction 33n in the latest edition of 2018 with all approved changes.

Useful material in the article

33н Instructions on the procedure for compiling and submitting annual reports

Prior to this, the Ministry of Finance made changes to the Instruction on Budget Accounting dated March 25, 2011 No. 33n by Order No. 189n dated November 14, 2017 (entered into force on December 24, 2017):

• Reduced the reporting period, which institutions submit through the GIS "Electronic Budget". For annual reporting from 15 to 10 business days, for quarterly reporting from 7 to 5 business days. The paragraph about the timing of monthly reporting was declared invalid.
• A new form of Information on objects of construction in progress, investments in real estate objects of a budgetary (autonomous) institution (f. 0503790) and the procedure for filling it out have been introduced.
• They clarified that in the Statement of Financial Results (f. 0503721) the subsidy for the state assignment should be reflected in line 040 and KOSGU 130.
• They added that in section 3 of the Institution’s Cash Flow Statement (f. 0503723), borrowing of funds on account 304.06 will have to be reflected in terms of turnover on 17 and 18 off-balance accounts in lines of changes in balances 463, 464, 501 and 502.



Special issue of the journal "Salary in the institution". Available for download!
Find out now:
☑ When is it more profitable to go on vacation in 2018
☑ How to reduce the fine for SZV-M without trial
☑ How to include bonuses in the calculation of vacation pay

The procedure for submitting financial statements in 2018

Accounting reports are submitted by state (municipal) budgetary and autonomous institutions in paper or electronic form. It is submitted to the state authority (state body), local self-government body that exercises the functions and powers of the founder in relation to the institution.

Annual financial statements for 2017 are submitted before April 2, 2018, because March 31 is a day off.

Quarterly financial statements are prepared as of April 1, July 1 and October 1 on an accrual basis from the beginning of the current financial year. If the reporting date set by the founder falls on a weekend or holiday, the deadline is postponed to the next first business day.

Reporting should include indicators of the activities of all departments of the subject, including branches and representative offices. Documents are signed by the head and chief accountant of the institution.

If the indicators of the form do not have a numerical value, such a form is not compiled and submitted. But it is necessary to describe this in the text part of the Explanatory Note to the Balance of the institution (f. 0503760).

If you prepare reports using electronic programs, blank forms are generated and provided with the mark “indicators are missing”. For more information on how to do this, see the journal article Institutional Accounting.

The founder may establish additional forms and the procedure for their preparation as part of the reporting.

Accounting and budgetary reporting indicators should be disclosed. To do this, regularly publish information in electronic form on the Internet - on your website or other resource.

Composition of financial statements for the 1st quarter of 2018

Please note that forms 0503738 and 0503769 for the 1st quarter are not submitted. This follows from the Order of the Ministry of Finance dated March 7, 2018 No. 42n and the letter of the Ministry of Finance, the Federal Treasury dated March 19, 2018 No. 02-06-07 / 16938, 07-04-05 / 02-4382.

Information (f. 0503295);

other information established by the founder.

Additional reporting forms:

Composition of financial statements for the 2nd quarter of 2018 (half year)

Information (f. 0503769): the filling procedure is given in paragraph 69 of Instruction 33n;

Information (f. 0503779);

Electronic reporting according to Instruction No. 33n

Until now, institutions form financial statements in order to personally provide them to recipients on paper. If, nevertheless, the accountant uploads the reporting in the form of an electronic document, then he still goes to report personally, with the presentation of such a document on electronic media.

An electronic document does not have to be downloaded to a USB flash drive or, even worse, to a floppy disk.

The majority of founders and, moreover, financial authorities may well receive reports via telecommunication channels (hereinafter referred to as TCS). However, transmission through such channels depends not only on the desire (capacity) of the institution. Much depends on the recipient. After all, it is the founder (financial authority) who determines the specifics of the submission of the documents they need.

If the established requirements provide for an electronic type of reporting, then it is the founder (financial body) that must also provide for mandatory requirements for:

• electronic formats;
• means of electronic transmission of such reports.

If you have any problems when compiling reports using the GIIS "Electronic budget", use the memo of the journal Accounting in an institution.

Annual financial statements according to Instruction No. 33n

The procedure approved by the Order of the Ministry of Finance No. 33n for the submission of the annual report for 2017 is still used by two types of institutions (budgetary and autonomous).

If an institution changed its type from state to budget during 2017, then according to the forms approved by the Instruction No. 33n dated 25.03.2011, it will report incompletely for the entire year. The reporting period of such an institution must be calculated from the moment of state registration of the type change. As in other cases, reporting must be prepared:

• as of January 1, 2018;
• cumulatively from January 1, 2017;
• in rubles to the second decimal place after the decimal point.

Provide annual reports of institutions of the two specified types:

• to its founder;
• to the financial body of the public legal entity, from the budget of which the institution receives a subsidy (hereinafter referred to as the financial body), if the said body makes such a decision);
• tax inspection at the location of the institution (head office).

All organizations in the public sector are exempted from submitting the so-called mandatory copy of the annual accounting (financial) statements to the statistical authorities.

The accountant of the institution should set two, not three, deadlines on his calendar (except for the publication of reports). Sometimes the deadlines do not coincide significantly with each other, as they are set by different recipients of reporting:

• founder (financial body);
• tax legislation (no later than three months after the end of the reporting year).

Annual accounting (financial) statements are submitted to the tax authority at the location of the institution later than to the founder (financial authority).

So, in relation to the financial statements for 2017, the deadline for submission to the tax office is April 2, 2018. The founder (financial body) must, before this date, not only accept the statements from the institution, but also include them in the consolidated one.

www.budgetnik.ru

New documents: Accounting and accounting (financial) reporting of the public sector

The Ministry of Finance of Russia has given additional clarifications regarding the formation of annual budget (accounting) statements for 2015

In addition to the joint letters of the Ministry of Finance of Russia and the Federal Treasury dated December 30, 2015 N 02-07-07 / 77754, N 07-04-05 / 02-919, examples of the formation of separate forms of budget (accounting) statements for 2015 (including regarding information on changes in the balance of the balance sheet currency (f. 0503173 and f. 0503773)).

In addition, the Ministry of Finance of Russia draws attention to the new reporting requirements stipulated by the orders of the Ministry of Finance of Russia dated December 17, 2015 N 199n and dated December 31, 2015 N 229n (currently these orders are being registered with the Ministry of Justice of Russia).

The procedure for the formation of indicators of form 0503776 “Information on debt for damage, theft of funds and material assets” was also clarified.

As of 01/17/2016.

Annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions of the public sector

Letter No. 02-07-07/77754 and 07-04-05/02-919 of December 30, 2015 from the Ministry of Finance of Russia to the Federal Treasury “On the specifics of compiling and submitting annual budget reports and consolidated financial statements of state budgetary and autonomous institutions by the chief administrators of federal funds budget for 2015

Publication date: 01/14/2016

Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n “On Amendments to the Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n “On Approval of the Instruction on the Procedure for Compiling, Submitting Annual, Quarterly Accounting Statements of State (Municipal) Budgetary and Autonomous Institutions” .

The order is being registered with the Ministry of Justice of Russia.
It comes into effect starting from the reporting of 2016 (with the exception of a number of items that apply to the reporting of 2015, as well as those that come into effect from 2017).

Publication date: 12/26/2015

Order of the Ministry of Finance of Russia dated March 25, 2011 N 33n "On approval of the Instructions on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions"

Registered with the Ministry of Justice of Russia on April 22, 2011 N 20558.

Applied as amended by the Order of the Ministry of Finance of the Russian Federation No. 43n dated March 20, 2015 “On Amendments to the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly Accounting Statements of State (municipal) Budgetary and Autonomous Institutions, approved by Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n"

(Registered in the Ministry of Justice of Russia on April 1, 2015 No. 36668). Date of publication: 03.04.2015

The financial statements include the following forms of reports:
Download instructions in pdf format and document forms in xls format

1. Balance sheet of a state (municipal) institution (f. 0503730);
2. Certificate of consolidated settlements of the institution (f. 0503725);
3. Certificate on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710);
4. Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737);
5. Report on the obligations of the institution (f. 0503738) (as amended by the "Order" of the Ministry of Finance of Russia dated December 29, 2014 N 172n);
6. Report on the financial results of the institution (f. 0503721);
7. Explanatory note to the balance sheet of the institution (f. 0503760);
8. Separation (liquidation) balance sheet of a state (municipal) institution (f. 0503830);

Order of the Ministry of Finance of Russia dated August 26, 2015 No. 135n “On Amendments to the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly and Monthly Reporting on the Execution of Budgets of the Budgetary System of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n”

(Registered with the Ministry of Justice of Russia on 04.09.2015 No. 38821. Published on the Official Internet Portal of Legal Information pravo.gov.ru on 08.08.2015)

Order of the Ministry of Finance of Russia dated January 30, 2015 No. 19n “On Amendments to the Order of the Ministry of Finance of the Russian Federation dated March 19, 2009 No. 26n “On Approval of the Procedure for Compiling and Submitting Financial Statements on the Execution of f.

Publication date: 06.02.2015

"On approval of the format for presenting the balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues in electronic form"

"On approval of formats for the presentation of accounting (financial) statements of state (municipal) budgetary and autonomous institutions in electronic form"

Primary accounting documents and accounting registers of public sector institutions

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State (Municipal) Institutions and Methodological Instructions for Their application."

(Registered in the Ministry of Justice of Russia on June 2, 2015 No. 37519, Published on the official Internet portal of legal information pravo.gov.ru on June 8, 2015. Publication number: 0001201506080020)

Chart of Accounts for Public Sector Institutions

Order of the Ministry of Finance of Russia dated August 17, 2015 No. 127n “On Amendments to the Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n “On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application”

(Registered in the Ministry of Justice of Russia on September 4, 2015 No. 38808. Published on pravo.gov.ru on September 8, 2015)

Order of the Ministry of Finance of Russia dated August 6, 2015 No. 124n "On Amendments to the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n" management of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its use "

(Registered in the Ministry of Justice of Russia on August 27, 2015 No. 38719, Published on the Official Internet Portal of Legal Information. Date of publication: 01.09.2015. Publication number: 0001201509010011)

Order of the Ministry of Finance of Russia dated August 29, 2014 No. 89n “On Amendments to the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for State Bodies.

Publication date: 21.10.2014

Adjusted the Chart of Accounts for accounting of budgetary institutions

The Chart of Accounts has been supplemented with new accounts, including: “Calculations on unexplained receipts”, “Calculations on compensation of expenses”, “Calculations on the amounts of forced withdrawal”, “Deferred income from operations with assets”.

Some accounting accounts are excluded from the Chart of Accounts, and some of them are set out in a new edition (in particular, this affected section 5 "Authorization of expenses").

Also, in particular, the Instructions for the Application of the Chart of Accounts have been supplemented with provisions on the structure of the account number of the Working Chart of Accounts, approved by a budgetary institution as part of the formation of an accounting policy.

Currently, this document is being registered with the Ministry of Justice of Russia. It should be borne in mind that when registering with the Ministry of Justice of Russia, the text of the document may be changed.

Main changes in the financial statements of budgetary and autonomous institutions

In November 2017, by Order of the Ministry of Finance of the Russian Federation No. 189n, amendments were made to the rules for compiling and submitting financial statements by budgetary and autonomous institutions, that is, to Instruction No. 33n. Let us consider in the article the main amendments to the specified instruction, which must be taken into account when compiling reports for 2017.

General provisions.

According to clause 1 of the Order of the Ministry of Finance of the Russian Federation No. 189n, the chief accountant must sign accounting forms containing planned (forecast) and analytical (management) indicators, only in terms of financial indicators formed on the basis of accounting data (clause 5 of Instruction No. 33n in the new editions).

The deadlines for the submission of financial statements by institutions in the subsystem "Accounting and Reporting" of the GIS "Electronic Budget", established in clause 8.1 of Instruction No. 33n, have been changed. In particular, budgetary, autonomous institutions submit their financial statements in terms of information that does not contain state secrets in the Accounting and Reporting subsystem on time (paragraphs “a”, “b”, paragraph 2 of the Order of the Ministry of Finance of the Russian Federation No. 189n):

not later than 10 working days (previously - 15) preceding the deadline for the founder to submit annual budget reports by the relevant main manager of federal budget funds (the founder) to the Federal Treasury;

no later than 5 working days (previously - 7) preceding the deadline for the founder to submit quarterly budget reports by the relevant main manager of federal budget funds to the Federal Treasury.

It is no longer required to submit monthly reports in the "Accounting and Reporting" subsystem (clause "c", clause 2 of the Order of the Ministry of Finance of the Russian Federation No. 189n).

It was clarified that an inventory of assets and liabilities is carried out for the purpose of compiling annual financial statements (clause 9 of Instruction No. 33n as amended by clause 3 of Order No. 189n of the Ministry of Finance of the Russian Federation).

Recall that clause 10 of Instruction No. 33n establishes that if all the indicators provided for in the form of financial statements do not have a numerical value, such a form of reporting is not prepared and is not presented as part of the financial statements for the reporting period. Clause 4 of the Order of the Ministry of Finance of the Russian Federation No. 189n clarifies that information about the absence of such forms in the reporting should be reflected in the text part of the explanatory note to the balance sheet of the institution (f. 0503760).

And when generating and (or) presenting financial statements using automation software systems, accounting documents that do not have numerical values ​​​​of indicators and do not contain explanations are formed and submitted with the indication of the mark (status) “Indicators are absent”.

Balance sheet of a state (municipal) institution (f. 0503730).

In the section "Financial assets", line 331 reflects the balance of account 0 210 10 000 "Calculations on VAT tax deductions". Clause 5 of the Order of the Ministry of Finance of the Russian Federation No. 189n clarifies that the credit balance on this account must be reflected with a minus sign.

Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737).

When filling out this report, it is necessary to take into account the following changes made by clauses 7, 8 of the Order of the Ministry of Finance of the Russian Federation No. 189n:

on line 500, column 10 shall reflect the difference between the indicators of columns 4 and columns 9;

line 730 columns 5, 6 reflects the sum of lines 731 and 732 in columns 5, 6, respectively;

the indicator of line 730 in column 9 is equal to zero.

Report on the obligations of the institution (f. 0503738).

The procedure for filling in the indicators of this report has been supplemented with new provisions (clause 10 of the Order of the Ministry of Finance of the Russian Federation No. 189n):

on line 911, columns 4 - 5, 7 - 9, 11 are not filled in;

the indicator of line 911 in column 6 is equal to the indicator in column 10;

column 6 on line 911 reflects the sum of indicators (balances) of the corresponding accounts of analytical accounting of account 0 502 99 000 “Deferred liabilities” at the end of the reporting period.

Such clarifications were given earlier in the joint Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 21798, the Federal Treasury No. 07-04-05 / 02-308 of 04/07/2017.

Report on the financial results of the institution (f. 0503721).

The rules for filling out the report (f. 0503721) are given in clause 53 of Instruction No. 33n, this clause is set out in a new edition (clause 11 of the Order of the Ministry of Finance of the Russian Federation No. 189n). We present only those positions that are different from the previous edition.

Order of the Ministry of Finance of Russia dated 07.03.2018 N 42n “On Amending the Instruction on the Procedure for Compiling, Submitting Annual, Quarterly Accounting Statements of State (municipal) Budgetary and Autonomous Institutions, approved by Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 N 33n” ( Registered with the Ministry of Justice of Russia on March 28, 2018 N 50553)

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ABOUT CHANGES

INSTRUCTIONS ON THE PROCEDURE FOR COMPILATION, SUBMISSION OF THE ANNUAL,

OF THE QUARTERLY ACCOUNTING STATEMENTS OF THE STATE

(MUNICIPAL) BUDGETARY AND AUTONOMOUS INSTITUTIONS,

APPROVED BY ORDER OF THE MINISTRY OF FINANCE

In order to improve the legal regulation in the field of accounting, I order:

1. Include in the Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of the Russian Federation of March 25, 2011 N 33n (registered with the Ministry of Justice of the Russian Federation on April 22, 2011 , registration number 20558) "*", the following changes:

"*" As amended by orders of the Ministry of Finance of the Russian Federation of October 26, 2012 N 139n (registered with the Ministry of Justice of the Russian Federation on December 19, 2012, registration number 26195), of December 29, 2014 N 172n (registered with the Ministry of Justice of the Russian Federation of Justice of the Russian Federation on February 4, 2015, registration number 35854), dated March 20, 2015 N 43n (registered with the Ministry of Justice of the Russian Federation on April 1, 2015, registration number 36668), dated December 17, 2015 N 199n (registered in the Ministry of Justice of the Russian Federation on January 28, 2016, registration number 40889), dated November 16, 2016 N 209n (registered with the Ministry of Justice of the Russian Federation on December 15, 2016, registration number 44741), dated November 14, 2017 N 189n (registered with the Ministry of Justice of the Russian Federation on December 12, 2017, registration number 49217).

a) the third paragraph of clause 42 shall be stated as follows:

“data on the income of the institution, the planned assignments for which were executed as a result of exchange transactions without cash flow (hereinafter referred to as non-cash transactions), - column 8;”;

b) the second paragraph of clause 46 shall be stated as follows:

“The report (f. 0503738) is compiled and submitted as of July 1, October 1, January 1 of the year following the reporting one.”;

c) in paragraph five of clause 69 the word "quarterly" shall be replaced by the words "as of July 1, October 1, January 1 of the year following the reporting year";

d) in paragraph twenty-seven of clause 72.1 the words “050211000 “Assumed obligations for the current financial year” shall be replaced by the words “050201000 “Assumed obligations”.

2. This order is applied in the preparation of financial statements, starting from the reporting of 2018.

3. To impose control over the execution of this order on the First Deputy Minister of Finance of the Russian Federation T.G. Nesterenko.

Order of the Ministry of Finance instruction 33n

When compiling accounting forms based on the results of 2017, healthcare institutions should take into account the following provisions:

– Order of the Ministry of Finance of the Russian Federation No. 176n of November 2, 2017, which amended Instruction No. 191n (registered with the Ministry of Justice of the Russian Federation on December 5, 2017 No. 49101);

– Order of the Ministry of Finance of the Russian Federation of November 14, 2017 No. 189n, which amends Instruction No. 33n (registered with the Ministry of Justice of the Russian Federation on December 12, 2017 No. 49217).

The changes introduced by these orders to instructions No. 191n, No. 33n can be conditionally classified into the following groups:

establishment of new provisions in terms of general requirements for compiling and submitting to the executive body performing the functions of the founder, reporting forms;

adjustment of the rules for compiling individual reporting forms (f. 0503130, 0503127, 0503128, 0503730, 0503737, 0503738, 0503721);

inclusion in the explanatory note (f. 0503760) of the table “Information on investments in real estate objects, on objects of construction in progress of a budgetary (autonomous) institution” (f. 0503790, 0503190).

General provisions for compiling reporting forms

In terms of making changes to the general provisions of the procedure for compiling and submitting accounting (budget) forms, it should be noted that the provisions of orders No. 176n and No. 189n introduce similar rules. Let's consider what.

Note: forms of financial statements contain planned (forecast) and analytical (management) indicators.

If there are planned (forecast) and analytical (management) indicators in the reporting forms, they are signed not only by the head of the institution, but also by the head of the financial and economic service (if any in the structure of the institution) and (or) the person responsible for the formation of analytical (management) information .

The chief accountant signs these forms in terms of financial indicators formed on the basis of accounting data (new provisions included in clause 5 of Instruction No. 33n, clause 6 of Instruction No. 191n).

When compiling accounting forms, there are cases when the institution does not have the numerical indicators necessary to fill out the reporting form. Clause 10 of Instruction No. 33n, clause 8 of Instruction No. 191n contains provisions establishing that if all the indicators provided for in the form of financial statements, instructions No. 33n, No. 191n, do not have a numerical value, this form of reporting is not compiled and is included in the financial statements not reported for the reporting period. By orders No. 189n, No. 176n, the provisions of clause 10 of Instruction No. 33n, clause 8 of Instruction No. 191n were supplemented with the norms that when generating and (or) presenting financial statements using automation software systems, accounting documents that do not have numerical values ​​​​of indicators and do not contain explanations are formed and submitted with the indication of the mark (status) “no indicators”.

Note: information about the absence in the financial statements of forms for which the institution does not have numerical data is subject to reflection in the text part of the explanatory note (f. 0503760, 0503160) drawn up for the reporting period.

For healthcare institutions who are recipients of budgetary funds , new norms of clause 10 of Instruction No. 191n are of interest. This paragraph is supplemented by provisions establishing that:

1) if an institution simultaneously performs several budgetary powers when executing the budget of the budgetary system of the Russian Federation (it is a recipient of budgetary funds, an administrator of budget revenues, an administrator of sources of financing the budget deficit), it forms a single set of budget reporting on the totality of the powers it performs;

2) in the code zone after the requisite "Date" the code of the subject of budget reporting is indicated:

- PBS - recipient of budgetary funds (administrator of budget revenues, administrator of sources of financing the budget deficit), the main manager (manager) of budgetary funds as a recipient of budgetary funds;

- AD - administrator of budget revenues (in the case of the formation of budget reporting in terms of the exercised powers of administrators of budget revenues, in relation to which the reporting subject does not exercise the powers of the recipient of budget funds);

- RBS - manager of budgetary funds;

- GRBS - the main manager of budget funds, the main administrator of budget revenues, the main administrator of sources of financing the budget deficit;

- GAD - the chief administrator of budget revenues (in the case of the formation of budget reporting in terms of the exercised powers of the chief administrator of budget revenues, in relation to which the reporting entity does not exercise the powers of the recipient of budget funds);

3) budget reporting containing corrections based on the results of a desk audit of budget reporting is submitted by the subject of budget reporting with a cover letter containing instructions on the changes made, in the manner prescribed by clauses 4, 6, 10 of Instruction No. 191n.

For budgetary and autonomous institutions health care, the new norms of clause 8.1 of Instruction No. 33n are of interest. The version of clause 8.1 of Instruction No. 33n, which was in force before the entry into force of Order No. 189n, contained information setting the deadlines for reporting to the executive authority that performs the functions and powers of the founder (hereinafter referred to as the founder) in terms of information that does not contain state secrets:

no later than 15 working days preceding the deadline for the founder to submit annual budget reports by the relevant main manager of federal budget funds (the founder) to the Federal Treasury;

no later than 7 working days preceding the deadline for the founder to submit quarterly budget reports by the relevant main manager of federal budget funds to the Federal Treasury.

By Order No. 189n, these terms were reduced, and instead of 15 days, 10 days were established, and instead of 7 days, 5 days.

The paragraph stipulating that the institution must submit monthly financial statements to the founder no later than 6 working days preceding the deadline for the submission of monthly financial statements by the founder has been declared invalid. This is due to the fact that budgetary and autonomous institutions, in accordance with the norms of Instruction No. 33n, do not compile monthly reports.

Balance (f. 0503130)

For healthcare institutions in terms of compiling a balance sheet (f. 0503130), the norm is of interest that the reflection in columns 4, 7 of the sections “Non-financial assets”, “Liabilities”, “Financial result” of the balance sheet (f. 0503130) of indicators is carried out taking into account the peculiarities reflections on the relevant accounts of the working plan of accounts of the budget reporting subject of the accounting objects by type of activity 3 - funds in temporary disposal, established by the accounting policy documents of the subject of budget reporting in agreement with the financial authority.

Report (f. 0503127)

The procedure for filling out this reporting form is supplemented by a provision establishing that column 4 of the section "Budget expenditures" by the recipient of budgetary funds shall reflect the indicators of approved budgetary appropriations brought to him by the main manager (manager) of budgetary funds for the reporting period, taking into account changes: debit turnover on account 1,503 15,000 “Received budget allocations of the current financial year”, containing in categories 15 - 17 the code for the type of expenditure related to subgroups 310 “Public normative social payments to citizens”, 330 “Public normative payments to citizens of a non-social nature” (new provisions of clause 56 of Instruction No. 191n).

In column 5 of the section “Budget expenditures”, the recipient of budgetary funds shall reflect the indicators of the limits of budgetary obligations, brought to him by the main manager (manager) of budgetary funds, for the reporting period, taking into account changes: debit turnover on account 1,503,15,000 “Received budget allocations of the current financial year”, containing in digits 15 - 17 the corresponding code of the type of expenses.

In addition, Order No. 176n clarified the procedure for filling out column 6 of the report (form 0503127). So, clause 57 of Instruction No. 191n was supplemented with new rules establishing that for lines that do not contain data in column 4, and (or) when performing above-plan indicators (in case the indicator of column 8 exceeds the indicator of column 4), column 9 is not filled in. For lines containing in column 4 indicators with a minus sign, the indicator of unfulfilled appointments (in terms of returns from the budget) is reflected in column 9 with a minus sign.

Column 9 is not filled in on line 010 "Budget revenues - total". The reasons for the deviation of the amount of unfulfilled assignments reflected in column 9 in the corresponding lines of the “Income” section, which form the final indicator for income, from the difference in the indicators of columns 4 and 8 in line 010 “Budget revenues - total” are disclosed, if necessary, in the text part of section. 3 "Analysis of the report on the execution of the budget by the subject of budget reporting" of the explanatory note (f. 0503160).

Also column 9 of the section "Sources of financing the budget deficit" not filled:

on lines containing indicators of approved (adjusted) budget allocations for the financial year by grouping codes for classifying expenses, sources of financing the budget deficit (column 4);

on the lines of the section that do not contain data in column 4, and (or) in the event that the indicator of column 8 exceeds the indicator of column 4.

Report (f. 0503128)

The new edition of clause 70 of Instruction No. 191n establishes that column 4 “Approved (adjusted) for 20__ budget allocations” in terms of adjusted budget allocations is completed by the recipient of budget funds, the administrator of sources of financing the budget deficit based on the data of the debit turnover of the account 1,503 15,000 “Received budget allocations of the current financial year”, containing in categories 15 - 17 the code of the type of expenditure related to subgroups 310 “Public normative social payments to citizens”, 330 “Public normative payments to citizens of a non-social nature”.

In addition, Order No. 176n clarified the procedure for reflecting in column 11 of the report (form 0503128) the amounts of accepted budgetary obligations of the current (reporting) financial year that were not fulfilled as of the reporting date: column 11 reflects the indicator with a minus sign, in the event of a monetary obligation, the costs of which are reimbursed by the FSS in the amount of payments made by the institution as an insured(new edition of clause 70 of Instruction No. 191n).

Also, Order No. 176n introduced additions to the procedure for filling out line 911 of the report (f. 0503128). Recall that earlier clarifications on filling out this column of the form were contained in the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07/21798, the Federal Treasury No. Partially, the provisions of this letter were transferred by Order No. 176n to the text of Instruction No. 191n. As a result, clause 72.1 of Instruction No. 191n was supplemented with the following rules regarding filling in line 911:

column 7 reflects the sum of indicators (balances) of the corresponding accounts of analytical accounting of account 1,502,99,000 “Deferred liabilities” at the end of the reporting period. At the same time, the indicators of columns 7 and 11 on line 911 must be identical;

in columns 3 - 6 and 8 - 10, 12 the indicators are not filled in.

Report (f. 0503123)

By Order No. 176n, the report (f. 0503123) was supplemented with a new section. 3.1 "Analytical information on the management of balances." It reflects detailed information on the management of the balances indicated in lines 463, 464 of Sec. 3 “Changes in Fund Balances”. Also subjected to adjustment section. 4 "Analytical information on disposals" of the report (f. 0503123).

Report (f. 0503737)

The following additions were made to the completion of this report (new version of clauses 41 and 44 of Instruction No. 33n):

the indicator in line 500 of column 10 reflects the difference between the indicators of columns 4 “Planned appointments approved” and 9 “Planned appointments completed, total”;

the indicator of line 730 "Change in balances on the internal turnover of the institution's funds" in column 9 "Fulfilled planned assignments, total" is equal to zero.

Report (f. 0503738)

Amendments have been made to the completion of this report aimed at regulating the procedure for filling out line 911 “Obligations of the financial years following the current (reporting) financial year, in terms of deferred liabilities”, Sec. 3.

When filling out this line, the following ratio of indicators must be observed:

Indicator line 911 column 6 "Commitments, total"

The indicator of line 911 of column 10 "Not fulfilled the obligations assumed"

Indicators for columns 4 - 5, 7 - 9, 11 lines 911 are not filled.

Column 6 on line 911 reflects the sum of the indicators (balances) of the corresponding accounts of the analytical accounting of account 0 502 99 000 “Deferred liabilities” at the end of the reporting period.

Report (f. 0503721)

Order of the Ministry of Finance of the Russian Federation No. 189n set out the provisions of paragraph 53 in a new edition, completely rewriting them. However, the provisions of this paragraph have not undergone major changes. In the new edition of paragraph 53 of Instruction No. 33n, the features of filling in the following lines are of interest:

Line number

Fill Feature

The amount of accrued income reflected on the credit of account 0 401 10 130 “Income from the provision of paid services” is reflected, minus the amounts of VAT accrued from this income (on the debit of account 0 401 10 130). That is, the amounts of subsidies received by the institution under the activity code 4 are reflected in this line of the form

Columns 5, 6 are not filled in, this line reflects the amount of accrued income on the credit of account 5 401 10 180 "Other income" (income received by the institution in the form of subsidies for other purposes)

Columns 4, 5 are not filled in, and column 6 reflects the amount from the account 0 401 10 180

The sum of lines 160, 170, 190, 210, 230, 240, 260 is reflected, 270 , 280

The difference between the credit and debit turnovers on the account 0 401 60 200 “Reserves for future expenses” formed during the reporting period is indicated

In addition, column 5 on lines 030, 050, 060, 062, 063, 096, 101 , 102 , 103, 104 is not filled.

Report (f. 0503723)

The provisions of clause 55.1 of Instruction No. 33n were supplemented by Order No. 189n with information establishing that column 4 in lines 463, 464, 501, 502 reflects data taking into account the indicators for receipts (outflows) of funds reflected in off-balance accounts 17 “Inflow of funds ” and 18 “Disposals of funds opened to account 0 304 06 000 “Settlements with other creditors”, in terms of operations to raise funds as part of covering a cash gap when fulfilling an obligation within the balance of funds on the personal account of the institution (borrowing funds between activities). Lines 165, 182, 234, 247, 253, 263, 302 - 304, 345, 352, 360 - 363 are not filled.

When filling out the 4 “Analytical information on disposals” of the report (form 0503723), it should be taken into account that (clause 55.3 of Instruction No. 33n as amended by Order of the Ministry of Finance of the Russian Federation No. 189n):

in column 5, it is necessary to indicate the corresponding codes of the section, subsection of budget expenditures, based on the functions (services) performed by institutions;

column 6 reflects additional detailing on the analytical codes of disposals in the structure approved by the financial authority of the relevant public legal entity.

Explanatory note (f. 0503760)

Information about the inventory (table 6).

Paragraph 63 of Instruction No. 33n was supplemented with a provision establishing that if there are no discrepancies in the results of the inventory carried out in order to confirm the indicators of the annual financial statements, table 6 is not filled out. The fact of the annual inventory is reflected in the text part of Sec. 5 "Other issues of the institution's activities" of the explanatory note to the balance sheet of the institution (f. 0503760).

Information on the results of the activities of the institution in the execution of the state (municipal) assignment (f. 0503762).

When filling out the table, it should be taken into account that column 7 indicates the expenses actually incurred by the institution (the cost of the service (work) for the implementation of the state (municipal) assignment as of the reporting date (in value terms)) (new version of clause 65.1 of Instruction No. 33n). On the line "Total" in columns 5, 7, the total values ​​\u200b\u200bare indicated. Column 7 is not filled in if in column 5 the planned volumes of financial support for the fulfillment of the state (municipal) task for the corresponding type of service (work) in value terms are equal to zero.

Information on accounts receivable and accounts payable of the institution (f. 0503769).

Order No. 189n, paragraph 69 of Instruction No. 33n, was supplemented with a provision establishing that operations to clarify the budget classification codes for calculations of the current financial year in the table (f. 0503769) are reflected in column 5 with a minus sign for the code being revised and with a plus sign for the revised code ( in terms of expenses listed in the form of repayment of accounts payable).

Information on accepted and unfulfilled obligations (f. 0503775).

In columns 7 and 8 of the table (f. 0503775) the code is indicated and the reasons for non-fulfillment of obligations (monetary obligations) are explained. The provisions of clause 72.1 of Instruction No. 33n were supplemented by Order No. 189n with codes and their decoding, which should be reflected in these columns. Indicators column 7 and 8 section. 3 summary information (f. 0503775) are not filled.

Information about the balance of funds of the institution (f. 0503779).

The provisions of clause 74 of Instruction No. 33n were supplemented by Order No. 189n with norms establishing that the formation of a table (f. 0503779) is carried out for the relevant types of financial support for activities (type of activity), for which the institution has data at the beginning and (or) end of the reporting year on cash balances or for which there are open accounts with credit institutions (financial authority) as of the reporting date. In the event that during the reporting period there were no transactions with funds for the corresponding type of financial support for activities, the table (f. 0503779) for this type of activity is not formed. The table (f. 0503779) discloses information on the availability of bank accounts opened by a budgetary (autonomous) institution, including the condition of zero cash balances on them at the beginning and end of the reporting period.

Information on the execution of court decisions on the monetary obligations of the institution (f. 0503295).

Order No. 189n in the new edition sets out par. 15 clause 74.1 of Instruction No. 33n, which establishes the rules for filling out the reference table. After the entry into force of this order, this paragraph will sound like this: in the reference table on unfulfilled decisions of the courts of the judicial system of the Russian Federation, information is disclosed on pecuniary obligations unfulfilled as of the reporting date on judicial decisions of the courts of the judicial system of the Russian Federation (judicial decisions of foreign (international) courts), reflected in column 8 of information (f. 0503295), indicating:

codes of KOSGU (column 1);

the total number of documents not executed by the institution on court decisions (column 2);

the total amount of outstanding documents (column 3).

Information on investments in real estate objects, on objects of construction in progress of a budgetary (autonomous) institution (f. 0503790).

Order No. 189n included this form in the explanatory note (f. 0503790), which was previously contained in the Instructions and the procedure for compiling and submitting additional forms of annual and quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated May 12, 2016 No. 60n, and was called information about objects of construction in progress, investments in real estate objects of a budgetary (autonomous) institution (f. 0503790). As amended by Order No. 189n, form 0503790 refers to information on investments in real estate objects, on objects of construction in progress of a budgetary (autonomous) institution (f. 0503790). Not only the name of the form has changed, but also the name of the lines, the graph of the form. Note that a similar form (only its number 0503190) is included in Instruction No. 191n by Order No. 176n. Previously, the form was approved by Instruction No. 15n.

Forms 0503790, 0503190 are drawn up at the end of the year. They disclose information on capital investment objects, including data characterizing the investments made in real estate objects (the progress of the implementation of capital investments (budget investments)), provided for the purpose of generating a table (f. 0503790, 0503190) by the structural divisions of the institution responsible for the implementation of capital investments in real estate objects, and financial data generated for the relevant capital investment objects in the accounting of the institution on the relevant accounts of the analytical accounting of account 0 106 11 000 “Investments in fixed assets - real estate of the institution”.

In conclusion, we note that in it we considered the most relevant changes for healthcare institutions in the procedure for compiling reporting accounting (budget) forms. For clarifications regarding the reflection in the reporting forms of certain facts of financial and economic activity, we recommend that you refer to the letters of the Ministry of Finance and the Federal Treasury.

m.xn--90acjm8bgdq.xn--p1ai

• Order of the Ministry of Health and Social Development of the Russian Federation of August 26, 2010 N 761n "On approval of the Unified Qualification Directory for the positions of managers, specialists and employees, section" Qualification characteristics of positions of educators "(as amended and supplemented) Order […]
• ORDER 01/10/2017 No. 1 On amendments to the Requirements for the procedure for putting telecommunication networks into operation, approved by order of the Ministry of Telecom and Mass Communications of the Russian Federation dated August 26, 2014 No. 258 In accordance with Article 12 of the Federal Law dated July 7, 2003 No. 126 -FZ "On Communications" […]
• Rules of freestyle wrestling A duel in freestyle wrestling is held on a wrestling mat, which is a square mat with a vinyl coating with a side of 12 meters. The minimum thickness of the carpet should be 4 centimeters. The so-called "competition area", in which the struggle is directly […]
• Early retirement of parents and guardians of children with disabilities Subscribe to news A letter to confirm the subscription has been sent to the e-mail you specified. January 17, 2017 Not all citizens remember their right to early appointment of an old-age insurance pension. Clause 1 of Part 1 of Article 32 of the Federal Law […]
• What is a water supply collector Stainless steel. Collectors are distinguished by the method of fastening pipes: Threaded (with internal and external threads). With compression fittings for plastic and metal-plastic pipes. Combined (there are threads on holes of large diameter, on small diameter […] Robbery. Comments of the article. Recommendations of a criminal lawyer An attack committed with the aim of stealing someone else's property is classified by law as robbery and is regulated by article 162 of the Criminal Code of the Russian Federation. Most often, such an attack is accompanied by violence, potentially […]

Details Category: Accounting Created: 12/25/2017 00:00 Published: 12/25/2017 00:00 When compiling accounting forms based on the results of 2017, healthcare institutions should take into account the following provisions:

– Order of the Ministry of Finance of the Russian Federation No. 176n of November 2, 2017, which amended Instruction No. 191n (registered with the Ministry of Justice of the Russian Federation on December 5, 2017 No. 49101);

– Order of the Ministry of Finance of the Russian Federation of November 14, 2017 No. 189n, which amends Instruction No. 33n (registered with the Ministry of Justice of the Russian Federation on December 12, 2017 No. 49217).

The changes introduced by these orders to instructions No. 191n, No. 33n can be conditionally classified into the following groups:

New provisions in terms of general requirements for compiling and submitting to the executive body performing the functions of the founder, reporting forms;

adjustment of the rules for compiling individual reporting forms (f. 0503130, 0503127, 0503128, 0503730, 0503737, 0503738, 0503721);

inclusion in the explanatory note (f. 0503760) of the table “Information on investments in real estate objects, on objects of construction in progress of a budgetary (autonomous) institution” (f. 0503790, 0503190).

General provisions for compiling reporting forms

In terms of making changes to the general provisions of the procedure for compiling and accounting (budget) forms, it should be noted that the provisions of orders No. 176n and No. 189n introduce similar rules. Let's consider what.

Note: forms of financial statements contain planned (forecast) and analytical (management) indicators.

If there are planned (forecast) and analytical (management) indicators, they are signed not only by the institution, but also by the head of the financial and economic service (if any in the structure of the institution) and (or) the person for the formation of analytical (management) information.

The chief accountant signs these forms in terms of indicators formed on the basis of accounting data (new provisions included in clause 5 of Instruction No. 33n, clause 6 of Instruction No. 191n).

When compiling accounting forms, there are cases when the institution does not have the numerical indicators necessary to fill out the reporting form. Clause 10 of Instruction No. 33n, clause 8 of Instruction No. 191n contains provisions establishing that if all the indicators provided for in the form of financial statements, instructions No. 33n, No. 191n, do not have a numerical value, this form of reporting is not compiled and is included in the financial statements not reported for the reporting period. By orders No. 189n, No. 176n, the provisions of clause 10 of Instruction No. 33n, clause 8 of Instruction No. 191n were supplemented with the norms that when generating and (or) presenting financial statements using automation software systems, accounting documents that do not have numerical values ​​​​of indicators and do not contain explanations are formed and submitted with the indication of the mark (status) “no indicators”.

Note: information about the absence in the financial statements of forms for which the institution does not have numerical data is subject to reflection in the text part of the explanatory note (f. 0503760, 0503160) drawn up for the reporting period.

For healthcare institutions who are recipients of budgetary funds , new norms of clause 10 of Instruction No. 191n are of interest. This paragraph is supplemented by provisions establishing that:

1) if an institution simultaneously performs several budgetary powers under the budgetary system of the Russian Federation (it is a recipient of budgetary funds, an administrator of budget revenues, an administrator of sources of financing the budget deficit), it forms a single set of budget reporting on the totality of the powers it performs;

2) in the code zone after the requisite "Date" the code of the subject of budget reporting is indicated:

- PBS - recipient of budgetary funds (administrator of budget revenues, administrator of sources of financing the budget deficit), the main manager (manager) of budgetary funds as a recipient of budgetary funds;

- AD - administrator of budget revenues (in the case of the formation of budget reporting in terms of the exercised powers of administrators of budget revenues, in relation to which the reporting subject does not exercise the powers of the recipient of budget funds);

- RBS - manager of budgetary funds;

- GRBS - the main manager of budget funds, the main administrator of budget revenues, the main administrator of sources of financing the budget deficit;

- GAD - the chief administrator of budget revenues (in the case of the formation of budget reporting in terms of the exercised powers of the chief administrator of budget revenues, in relation to which the reporting entity does not exercise the powers of the recipient of budget funds);

3) budget reporting containing corrections based on the results of a desk audit of budget reporting is submitted by the subject of budget reporting with a cover letter containing instructions on the changes made, in the manner prescribed by clauses 4, 6, 10 of Instruction No. 191n.

For budgetary and autonomous institutions health care, the new norms of clause 8.1 of Instruction No. 33n are of interest. The version of clause 8.1 of Instruction No. 33n, which was in force before the entry into force of Order No. 189n, contained information setting the deadlines for reporting to the executive authority that performs the functions and powers of the founder (hereinafter referred to as the founder) in terms of information that does not contain state secrets:

no later than 15 working days preceding the deadline for the founder to submit annual budget reports by the relevant main manager of federal budget funds (the founder) to the Federal Treasury;

no later than 7 working days preceding the deadline for the founder to submit quarterly budget reports by the relevant main manager of federal budget funds to the Federal Treasury.

By Order No. 189n, these terms were reduced, and instead of 15 days, 10 days were established, and instead of 7 days, 5 days.

The paragraph stipulating that the institution must submit monthly financial statements to the founder no later than 6 working days preceding the deadline for the submission of monthly financial statements by the founder has been declared invalid. This is due to the fact that budgetary and autonomous institutions, in accordance with the norms of Instruction No. 33n, do not compile monthly reports.

Balance (f. 0503130)

For healthcare institutions in terms of compiling a balance sheet (f. 0503130), the norm is of interest that the reflection in columns 4, 7 of the sections “Non-financial assets”, “Liabilities”, “Financial result” of the balance sheet (f. 0503130) of indicators is carried out taking into account the peculiarities reflections on the relevant accounts of the working plan of accounts of the budget reporting subject of the accounting objects by type of activity 3 - funds in temporary disposal, established by the documents of the accounting subject of budget reporting in agreement with the financial authority.

Report (f. 0503127)

The procedure for filling out this reporting form is supplemented by a provision establishing that column 4 of the section "Budget expenditures" by the recipient of budgetary funds shall reflect the indicators of approved budgetary appropriations brought to him by the main manager (manager) of budgetary funds for the reporting period, taking into account changes: debit turnover on account 1,503 15,000 “Received budget allocations of the current financial year”, containing in categories 15 - 17 the code for the type of expenditure related to subgroups 310 “Public normative social payments to citizens”, 330 “Public normative payments to citizens of a non-social nature” (new provisions of clause 56 of Instruction No. 191n).

Read also

• New in accounting and reporting of institutions since 2017
• We take into account the explanations of the Ministry of Finance when compiling financial statements for the six months
• Clarifications on the preparation of monthly and quarterly budget reporting
• Analysis of errors and violations committed in the preparation of budget reporting
• Clarifications of the Ministry of Finance on the preparation of financial statements

In column 5 of the section “Budget expenditures”, the recipient of budgetary funds shall reflect the indicators of the limits of budgetary obligations, brought to him by the main manager (manager) of budgetary funds, for the reporting period, taking into account changes: debit turnover on account 1,503,15,000 “Received budget allocations of the current financial year”, containing in digits 15 - 17 the corresponding code of the type of expenses.

In addition, Order No. 176n clarified the procedure for filling out column 6 of the report (form 0503127). So, clause 57 of Instruction No. 191n was supplemented with new rules establishing that for lines that do not contain data in column 4, and (or) when performing above-plan indicators (in case the indicator of column 8 exceeds the indicator of column 4), column 9 is not filled in. For lines containing in column 4 indicators with a minus sign, the indicator of unfulfilled appointments (in terms of returns from the budget) is reflected in column 9 with a minus sign.

Column 9 is not filled in on line 010 "Budget revenues - total". The reasons for the deviation of the amount of unfulfilled assignments reflected in column 9 in the corresponding lines of the “Income” section, which form the final indicator for income, from the difference in the indicators of columns 4 and 8 in line 010 “Budget revenues - total” are disclosed, if necessary, in the text part of section. 3 "Analysis of the report on the execution of the budget by the subject of budget reporting" of the explanatory note (f. 0503160).

Also column 9 of the section "Sources of financing the budget deficit" not filled:

on lines containing indicators of approved (adjusted) budget allocations for the financial year by grouping codes for classifying expenses, sources of financing the budget deficit (column 4);

on the lines of the section that do not contain data in column 4, and (or) in the event that the indicator of column 8 exceeds the indicator of column 4.

Report (f. 0503128)

The new edition of clause 70 of Instruction No. 191n establishes that column 4 “Approved (adjusted) for 20__ budget allocations” in terms of adjusted budget allocations is completed by the recipient of budget funds, the administrator of sources of financing the budget deficit based on the data of the debit turnover of the account 1,503 15,000 “Received budget allocations of the current financial year”, containing in categories 15 - 17 the code of the type of expenditure related to subgroups 310 “Public normative social payments to citizens”, 330 “Public normative payments to citizens of a non-social nature”.

In addition, Order No. 176n clarified the procedure for reflecting in column 11 of the report (form 0503128) the amounts of accepted budgetary obligations of the current (reporting) financial year that were not fulfilled as of the reporting date: column 11 reflects the indicator with a minus sign, in the event of a monetary obligation, the costs of which are reimbursed by the FSS in the amount of payments made by the institution as an insured(new edition of clause 70 of Instruction No. 191n).

Also, Order No. 176n introduced additions to the procedure for filling out line 911 of the report (f. 0503128). Recall that earlier clarifications on filling out this column of the form were contained in the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07/21798, the Federal Treasury No. Partially, the provisions of this letter were transferred by Order No. 176n to the text of Instruction No. 191n. As a result, clause 72.1 of Instruction No. 191n was supplemented with the following rules regarding filling in line 911:

column 7 reflects the sum of indicators (balances) of the corresponding accounts of analytical accounting of account 1,502,99,000 “Deferred liabilities” at the end of the reporting period. At the same time, the indicators of columns 7 and 11 on line 911 must be identical;

in columns 3 - 6 and 8 - 10, 12 the indicators are not filled in.

Report (f. 0503123)

By Order No. 176n, the report (f. 0503123) was supplemented with a new section. 3.1 "Analytical information on the management of balances." It reflects detailed information on the management of the balances indicated in lines 463, 464 of Sec. 3 “Changes in Fund Balances”. Also subjected to adjustment section. 4 "Analytical information on disposals" of the report (f. 0503123).

Report (f. 0503737)

The following additions were made to the completion of this report (new version of clauses 41 and 44 of Instruction No. 33n):

the indicator in line 500 of column 10 reflects the difference between the indicators of columns 4 “Planned appointments approved” and 9 “Planned appointments completed, total”;

the indicator of line 730 "Change in balances on the internal turnover of the institution's funds" in column 9 "Fulfilled planned assignments, total" is equal to zero.

Report (f. 0503738)

Amendments have been made to the completion of this report aimed at regulating the procedure for filling out line 911 “Obligations of the financial years following the current (reporting) financial year, in terms of deferred liabilities”, Sec. 3.

When filling out this line, the following ratio of indicators must be observed:

Indicators for columns 4 - 5, 7 - 9, 11 lines 911 are not filled.

Column 6 on line 911 reflects the sum of the indicators (balances) of the corresponding accounts of the analytical accounting of account 0 502 99 000 “Deferred liabilities” at the end of the reporting period.

Report (f. 0503721)

Order of the Ministry of Finance of the Russian Federation No. 189n set out the provisions of paragraph 53 in a new edition, completely rewriting them. However, the provisions of this paragraph have not undergone major changes. In the new edition of paragraph 53 of Instruction No. 33n, the features of filling in the following lines are of interest:

Line number	Fill Feature
	The amount of accrued income reflected in account 0 401 10 130 “Income from the provision of paid services” is reflected, minus VAT amounts accrued from this income (according to the debit of account 0 401 10 130). That is, the amounts of subsidies received by the institution under the activity code 4 are reflected in this line of the form
	Columns 5, 6 are not filled in, this line reflects the amount of accrued income on the credit of account 5 401 10 180 "Other income" (income received by the institution in the form of subsidies for other purposes)
	Columns 4, 5 are not filled in, and column 6 reflects the amount from the account 0 401 10 180
	The sum of lines 160, 170, 190, 210, 230, 240, 260 is reflected, 270 , 280
	The difference between the credit and debit turnovers on the account 0 401 60 200 “Reserves for future expenses” formed during the reporting period is indicated

In addition, column 5 on lines 030, 050, 060, 062, 063, 096, 101 , 102 , 103, 104 is not filled.

Report (f. 0503723)

The provisions of clause 55.1 of Instruction No. 33n were supplemented by Order No. 189n with information establishing that column 4 in lines 463, 464, 501, 502 reflects data taking into account the indicators for receipts (outflows) of funds reflected in off-balance accounts 17 “Inflow of funds ” and 18 “Disposals of funds opened to account 0 304 06 000 “Settlements with other creditors”, in terms of operations to raise funds as part of covering a cash gap when fulfilling an obligation within the balance of funds on the personal account of the institution (borrowing funds between activities). Lines 165, 182, 234, 247, 253, 263, 302 - 304, 345, 352, 360 - 363 are not filled.

When filling out the 4 “Analytical information on disposals” of the report (form 0503723), it should be taken into account that (clause 55.3 of Instruction No. 33n as amended by Order of the Ministry of Finance of the Russian Federation No. 189n):

in column 5, it is necessary to indicate the corresponding codes of the section, subsection of budget expenditures, based on the functions (services) performed by institutions;

column 6 reflects additional detailing on the analytical codes of disposals in the structure approved by the financial authority of the relevant public legal entity.

Explanatory note (f. 0503760)

Information about the inventory (table 6).

Paragraph 63 of Instruction No. 33n was supplemented with a provision establishing that if there are no discrepancies in the results of the inventory carried out in order to confirm the indicators of the annual financial statements, table 6 is not filled out. The fact of the annual inventory is reflected in the text part of Sec. 5 "Other activities of the institution" of the explanatory note to the balance sheet of the institution (f. 0503760).

Information on the results of the activities of the institution in the execution of the state (municipal) assignment (f. 0503762).

When filling out the table, it should be taken into account that column 7 indicates the expenses actually incurred by the institution (the cost of the service (work) for the implementation of the state (municipal) assignment as of the reporting date (in value terms)) (new version of clause 65.1 of Instruction No. 33n). On the line "Total" in columns 5, 7, the total values ​​\u200b\u200bare indicated. Column 7 is not filled in if in column 5 the planned volumes of financial support for the fulfillment of the state (municipal) task for the corresponding type of service (work) in value terms are equal to zero.

Information on accounts receivable and accounts payable of the institution (f. 0503769).

Order No. 189n, paragraph 69 of Instruction No. 33n, was supplemented with a provision establishing that operations to clarify the codes of the budget classification of the current financial year in the table (f. 0503769) are reflected in column 5 with a minus sign for the code being revised and with a plus sign for the revised code (in part of the expenses listed in the form of repayment of accounts payable).

Information on accepted and unfulfilled obligations (f. 0503775).

In columns 7 and 8 of the table (f. 0503775) the code is indicated and the reasons for non-fulfillment of obligations (monetary obligations) are explained. The provisions of clause 72.1 of Instruction No. 33n were supplemented by Order No. 189n with codes and their decoding, which should be reflected in these columns. Indicators column 7 and 8 section. 3 summary information (f. 0503775) are not filled.

Information about the balance of funds of the institution (f. 0503779).

The provisions of clause 74 of Instruction No. 33n were supplemented by Order No. 189n with norms establishing that the formation of a table (f. 0503779) is carried out for the relevant types of financial support for activities (type of activity), for which the institution has data at the beginning and (or) end of the reporting year on cash balances or for which there are open accounts with credit institutions (financial authority) as of the reporting date. In the event that during the reporting period there were no transactions with funds for the corresponding type of financial support for activities, the table (f. 0503779) for this type of activity is not formed. The table (f. 0503779) discloses information on the availability of accounts opened by a budgetary (autonomous) institution, including the condition of zero cash balances on them at the beginning and end of the reporting period.

Information on the execution of court decisions on the monetary obligations of the institution (f. 0503295).

Order No. 189n in the new edition sets out par. 15 clause 74.1 of Instruction No. 33n, which establishes the rules for filling out the reference table. After the entry into force of this order, this paragraph will sound like this: in the reference table on unfulfilled decisions of the courts of the judicial system of the Russian Federation, information is disclosed on pecuniary obligations unfulfilled as of the reporting date on judicial decisions of the courts of the judicial system of the Russian Federation (judgments of (international) courts), reflected in the column 8 information (f. 0503295), indicating:

codes of KOSGU (column 1);

the total number of documents not executed by the institution on court decisions (column 2);

the total amount of outstanding documents (column 3).

Information on investments in real estate objects, on objects of construction in progress of a budgetary (autonomous) institution (f. 0503790).

Order No. 189n included this form in the explanatory note (f. 0503790), which was previously contained in the Instructions and the procedure for compiling and submitting additional forms of annual and quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated May 12, 2016 No. 60n, and was called information about objects of construction in progress, investments in real estate objects of a budgetary (autonomous) institution (f. 0503790). As amended by Order No. 189n, form 0503790 refers to information on investments in real estate objects, on objects of construction in progress of a budgetary (autonomous) institution (f. 0503790). Not only the name of the form has changed, but also the name of the lines, the graph of the form. Note that a similar form (only its number 0503190) is included in Instruction No. 191n by Order No. 176n. Previously, the form was approved by Instruction No. 15n.

Forms 0503790, 0503190 are drawn up at the end of the year. They disclose information on capital investment objects, including data characterizing the investments made in real estate objects (the progress of the implementation of capital investments (budget investments)), provided for the purpose of generating a table (f. 0503790, 0503190) by the structural divisions of the institution responsible for the implementation of capital investments in real estate objects, and financial data generated for the relevant capital investment objects in the accounting of the institution on the relevant accounts of the analytical accounting of account 0 106 11 000 “Investments in fixed assets - real estate of the institution”.

In conclusion, we note that in it we considered the most relevant changes for healthcare institutions in the procedure for compiling reporting accounting (budget) forms. For clarifications regarding the reflection in the reporting forms of certain facts of financial and economic activity, we recommend that you refer to the letters of the Ministry of Finance and the Federal Treasury.

real estate explanatory note capital investments