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Account 0 401 30 000. We reflect the expenses of future periods correctly. Cost of finished products, works, services

The proposed material tells about how to properly close accounts at the end of the year, how to form and determine the financial result to reflect it in the annual balance sheet of the institution and how to analyze the financial result.

At the end of the reporting year, the accounting department of the institution must:

conduct an inventory (Article 11 of the Federal Law of December 6, 2011 No. 402-FZ (as amended on December 28, 2013) “On Accounting”, clause 20 of the Instruction on the Application of the Unified Chart of Accounts for Accounting for Public Authorities (State Bodies) , local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 01, 2010 No. 157n (as amended on October 12, 2012; hereinafter - Instruction No. 157n);
close the accounts of the current financial year;
determine the financial result.

The institution maintains accounting of the financial result on analytical accounts to account 401.00 “Financial result of an economic entity”. The account is intended to reflect the result of the financial activities of institutions, as well as the financial result of a public legal entity based on the results of the execution of the corresponding budget of the budget system Russian Federation, estimates (plan of financial and economic activities) of a budgetary institution, an autonomous institution for the current financial year and for past financial periods (clause 293 of Instruction No. 157n).

Before closing the accounts of the current financial year, it is necessary to make all calculations for taxes and fees, as well as settlements with debtors and creditors.

At the end of the year, you need to close accounts by type of activity (type of financial security), reflecting the income and expenses of the reporting period. In our case, this is the budgetary type of activity of KFO 4 (due to obtaining subsidies for the implementation of the state task) and the entrepreneurial type of activity of KFO 2 (providing services to legal and individuals for a fee).

At the same time, the balance formed at the end of the year on the corresponding accounts of account 401.20 “Expenses of the current financial year” and account 401.10 “Income of the current financial year” is debited to account 401.30 “Financial result of previous reporting periods” (clauses 297, 300 of Instruction No. 157n) .

Closing accounts in accordance with the Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated 15.12 .2010 No. 173n (hereinafter - Guidelines), is reflected in the certificate (f. 0504833).

The procedure for recording in accounting (budgetary) accounting operations for closing income and expense accounts depends on the type of state (municipal or federal) institution.

Registered state institutions the closure of account 401.20 is reflected in the following entries:

Debit of account of SCBC 0.401.30.000 Credit of account of KRB 0.401.20 (in the context of KOSGU) - written off to the financial result of expenses.

Closing account 401.10 is reflected in the posting:

Debit account KDB (CIF) 0.401.10 (in the context of KOSGU) Credit account GKBK 0.401.30.000 - write-off of income to the financial result is reflected.

In accordance with Instruction No. 157n, account 401.00 “Financial result of an economic entity” reflects:

"Income of the current financial year" - account 0.401.10.000;
"Expenses of the current financial year" - account 0.401.20.000;
“Financial result of previous reporting periods” - account 0.401.30.000.

Budget institutions - recipients of budgetary funds record the closing of income and expenditure accounts in the manner established for state institutions. In the accounting of a budgetary institution that receives subsidies from the budget in accordance with paragraph 1 of Art. 78.1 of the Budget Code of the Russian Federation, these transactions are reflected as follows:

closing account 401.20:

Account debit 0.401.30.000 Account credit 0.401.20 (in the context of KOSGU) - write-off of expenses to the financial result is reflected (based on certificate f. 0504833);

closure of account 0.401.10 (in the context of KOSGU) Credit 0.401.30.000 - written off to the financial result of income (based on the certificate form 0504833).

Registered autonomous institutions use the following postings:

to close an account 401.20:

Debit of account 0.401.30.000 Credit of account 0.401.20 (in the context of codes of types of disposals) - write-off of expenses to the financial result is reflected (based on certificate f. 0504833);

to close an account 401.10:

Debit of account 0.401.10 (in the context of codes of types of receipts) Credit of account 0.401.30.000 - write-off of income to the financial result is reflected (based on certificate f. 0504833).

In 24-26 digits of the account number, the code for the type of withdrawals (receipts) is indicated, corresponding to the structure of the data approved by the Plan of financial and economic activities of an autonomous institution (clauses 3, 184 of the Instructions for the application of the Chart of Accounts of Accounting autonomous institutions, approved by Order of the Ministry of Finance of Russia dated October 23, 2010 No. 183n (hereinafter - Instruction No. 183n), Instruction No. 157n).

Consider the example of closing accounts at the end of the year.

Example 1

The institution's income for the year amounted to 1,000,000 rubles, expenses - 500,000 rubles. In addition, during the year, expenses were incurred at the expense of profit in the amount of 100,000 rubles. During the year, advance payments for income tax amounted to 80,000 rubles.

During a year the following accounting entries are made:

Debit of account KDB.2.205.31.560 Credit of account KDB.2.401.10.130 - income for services rendered in the amount of 1,000,000 rubles was accrued;

Debit account KRB.2.109.61.200 Credit account KRB.2.302.00.730 - reflects the costs associated with the provision of services in the amount of 500,000 rubles;

Debit of account KDB.2.401.10.130 Credit of account KRB.2.109.61.200 - expenses for the formation of the actual cost of services rendered in the amount of 500,000 rubles were written off;

Debit account KRB.2.401.20.290 Credit account KRB 2.302.91.730 - expenses incurred from profit in the amount of 100,000 rubles;

Debit of account KDB.2.401.10.130 Credit of account KDB.2.303.03.730 - advance payments for income tax in the amount of 80,000 rubles were accrued.

At the end of the year wiring is done:

Debit account KDB.2.401.10.130 Credit account KDB.2.303.03.730 - 20,000 rubles. ((1,000,000 rubles - 500,000 rubles) × 20% - 80,000 rubles) - income tax is accrued;

Debit account KDB.2.401.10.130 Credit account gKBK.2.401.30.000 - 400,000 rubles. (1,000,000 rubles - 500,000 rubles - (80,000 rubles + 20,000 rubles)) - closed account 2.401.10.130;

Debit account gKBK.2.401.30.000 Credit account KRB.2.401.20.290 - 100,000 rubles. - closed account 2.401.20.290.

___________________

The indicators collected for the current financial year on account 304.04 “Intradepartmental settlements” (in terms of completed settlements) are debited to account 401.30 at the end of the year (clause 300 of Instruction No. 157n, clause 172 of Instruction No. 183n).

Note!

Recipients of budgetary funds in the presence of unused funds at the end of the year must transfer these funds to the main manager (manager).

Consider the example of closing account 4.304.04.000 and transferring the balance of unspent funding to the main manager of budget funds.

Example 2

During the year, the institution received 300,000 rubles from the chief manager for utility bills. For the year, 280,000 rubles were spent on utility bills.

During a year The accountant makes the following entries in the accounts:

Debit account KIF.4.201.11.510 Credit account KRB.4.304.04.223 - 300,000 rubles. - received funding for utility bills;

Debit of off-balance account 17 (budget classification code of expenses) - 300,000 rubles. - reflected the receipt of funds to the account of the institution;

Debit account KRB.4.401.20.223 Credit account KRB.4.302.23.730 - 280,000 rubles. - accrued utility bills;

Debit account KRB.4.302.23.830 Credit account KIF.4.201.11.610 - 280,000 rubles. - paid for utilities in accordance with the concluded agreements;

Off-balance account credit 18 (budget classification code of expenses) - 280,000 rubles. - reflects the withdrawal of funds from the account of the institution.

At the end of the year The following entries are made in the accounting:

Debit KRB.4.304.04.223 Credit of account KIF.4.201.11.610 - 20,000 rubles. - the amount of unused funds is listed;

Account credit 18 (budget classification code of expenses) - 20,000 rubles. - reflects the withdrawal of funds from the account of the institution;

Debit account gKBK.4.401.30.000 Credit account KRB.4.401.20.223 - 280,000 rubles. — closed account 4.401.20.223 ;

Debit account KRB.4.304.04.223 Credit account gKBK.4.401.30.000 - 280,000 rubles. — closed account 4.304.04.223.

__________________

Let's clarify what KDB, KRB, CIF are in the budget classification. The "1C: 8.2" program uses the "Budget Classification" group reference book to generate 26-digit account numbers of the institution's Working Chart of Accounts, draw up settlement and payment documents, and also to build a hierarchical structure of the budget classification in order to generate budget reporting in the budget structure (consolidated budget line). The reference books are delivered completed and contain the relevant budget classifiers approved by the Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on June 11, 2014). Thus, the classification of income (KDB) is represented by four directories:

groups, subgroups of KDB;
articles, sub-articles of the KDB;
subspecies of KDB income.

The classification of sources of financing (CIF) of the budget deficit is also represented by four reference books:

groups by budget classification;
groups, subgroups of CIF;
CIF articles;
types of CIF sources.

Classification of budget expenditures (KRB) is represented by seven reference books:

chapters on budget classification;
sections, subsections of the KRB;
target articles of the KRB;
programs of targeted articles of the KBA;
subprograms of target articles of the KBA;
types of KRB expenses;
KOSGU.

The reference book "Economic Classification Codes (ECC)" is supplied in the 1C program filled out, contains sector operation codes government controlled(KOSGU).

KEK is set in the account card and stored in the information register "KOSGU accounts".

Accounting for KOSGU codes is implemented as a subconto "KEK", which is attached to all balance accounts.

The selection of a full 26-bit account in the configuration objects is carried out on the basis of the information registers "Working accounts" and "KOSGU accounts".

KOSGU is an analytical code of the account number in 24-26 digits of the account number in the chart of accounts of accounting of budgetary institutions.

So, income from the provision of paid services is reflected in account 2.401.10.130, here we see KOSGU 130. Other income is reflected in account 2.401.10.180 (KOSGU 180).

Expenses due to the cost of entrepreneurial activity are reflected in the account 2.109.61.000, where it is applied in the last digits of KOSGU. For example, wage costs in the cost of finished products, works, services are reflected in account 2.109.61.211 (KOSGU 211).

Consider KOSGU by type of cost:

211. Wages.

212. Other payments.

213. Accruals on payroll payments.

220. Acquisition of works, services,

including:

221. Communication services.

222. Transport services.

223. Utilities.

224. Rent for the use of property.

225. Works, services for the maintenance of property.

226. Other works, services.

260. Social security,

including:

262. Benefits for social assistance to the population.

263. Pensions, benefits paid by organizations in the public administration sector.

290. Other expenses.

270. Expenses on transactions with assets,

including:

271. Depreciation of fixed assets and intangible assets.

272. Expenditure of material reserves.

273. Extraordinary expenses related to transactions with assets.

Also, the account 0.401.20.000 in the "Financial result" section has an analytical KOSGU. For example, "Other expenses" are reflected in account 0.401.20.290 (KOSGU 290).

In budgetary institutions, the cost of finished products, works, services is reflected in the account 0.109.61.000 (in the context of KOSGU) for KFO 2 for entrepreneurial activities and for KFO 4 for budgetary activities. Expenses at the expense of profit from entrepreneurial activities (material assistance, expenses for flowers, for gifts) are immediately attributed to the financial result account 2.401.20.000.

In order to close accounts at the end of the year and determine the financial result, you must first write off the costs on account 0.109.61.000 (in the context of KOSGU) at the end of the reporting period to account 0.401.20.000 (in the context of KOSGU) (Fig. 1).

ACCOUNT 401.20 KFO 2	Starting balance		Period transactions		Balance at the end
ACCOUNT 401.20 KFO 2	debit	credit	debit	credit	debit	credit
Cost types
211. Salary
263. Pensions, benefits paid by organizations in the general government sector
271. Depreciation of fixed assets
272. Expenditure of inventories
290. Other expenses
Total			1 218 071,12	1 218 071,12

Rice. 1. Expenses of the current year, attributed directly to the financial result (rubles)

In the program "1C: Enterprise 8.2" select the operation "Services" → "Write-off of costs". After that, select the filling mode "Fill according to the results" and press F5.

We select services (salary, payroll, utilities, transport services, property maintenance services, rent, other services, etc.), the result of filling in the document (all services in the total amount on account 0.109.61.00). This is how help is formed f. 0504833, which reflects the "Write-off of costs for services and works" (Fig. 2).

Account number	KOSGU	Account number	KOSGU	Naming of expenditures	Sum
				Wage
				Holiday compensation
				Sick leave 3 days
				Allowance up to 3 years
				Special fats
				Social fear 2.9%
				Pension funded
				traumatism
				Pension insurance
				Honey. fear. FFOMS 5.1%
				Communication services
				Other services


				Property tax
				Transport tax
				Public utilities
				Write-off of materials
				Transport services
				Private security
				Depreciation expenses
				Salary according to contracts
				Honey. fear. FFOMS 5.1%
				Pension funded
				Pension insurance
				Salary according to contracts
				Honey. fear. FFOMS 5.1%
				Pension insurance
				Pension funded
Total					16 083 462,42

Rice. 2. Reference to the document "Write-off of costs for services and works" dated December 31, 2013 (form 0504833) for entrepreneurial activity, rub.

So, we have formed a help f. 0504833 “Write-off of costs for services and works” at the end of the financial reporting year and we can proceed to the formation of a document for closing balance sheets at the end of the year and determining the financial result. We form the form 0504833 (Fig. 3). The same form is used to close balance sheets at the end of the year.

Account number	KOSGU	Account number	KOSGU	Naming of expenditures	Sum
2.401.10
				Wage
				Holiday compensation
				Sick leave 3 days
				Allowance up to 3 years
				Special fats
				Social fear. 2.9%
				Pension funded
				traumatism
				Pension insurance
				Honey. fear. FFOMS 5.1%
				Communication services
				Other services


				Property tax
				Transport tax
				Public utilities
				Write-off of materials
				Transport services
				Private security
				Depreciation expenses
				Salary according to contracts
				Honey. fear. FFOMS 5.1%
				Pension funded
				Pension insurance
				Salary according to contracts
				Honey. fear. FFOMS 5.1%
				Pension insurance
				Pension funded
				other expenses
				Pensions, benefits
Total					35 647 690,96

Rice. 3. Certificate “Closing balance accounts at the end of the year” dated December 31, 2013 (form 0504833) on entrepreneurial activity, rub.

From this form, we determine the financial result for the entrepreneurial activities of the institution:

Debit of account 2.401.10.130 Credit of account 2.401.30.000 - 18,346,157.42 rubles;

Debit of account 2.401.30.000 Credit of account 2.401.20 (KOSGU) - 17,301,533.54 rubles.

The financial result is 1,044,623.88 rubles. on entrepreneurial activity. Income tax for the reporting year - 200,000 rubles.

This means that in the annual form 0503721 “Report on the financial results of the institution's activities”, line code 300 “Net operating result” will reflect the amount of 844,623.88 rubles. (1,044,623.88 rubles - 200,000 rubles).

As we can see from the certificate “Closing balance accounts at the end of the year” dated 12/31/2013 (f. 0504833) (Fig. 4), budget financing through subsidies received from the main managers of budget funds has been completely closed, in other words, subsidies have been spent for fulfillment of the state task in full, the financial result is 0:

Account number	KOSGU	Account number	KOSGU	Naming of expenditures	Sum
				Wage
				Payroll accruals
				Communication services
				Public utilities

				other expenses






Total					22 279 200,00

Rice. 4. Certificate “Closing balance accounts at the end of the year” dated December 31, 2013 (f. 0504833) on budgetary activities

As you can see, the budget financing from subsidies received from the main manager of budget funds is completely closed, in other words, subsidies for the implementation of the state task have been spent in full, the financial result is 0:

Debit of account 4.401.30.000 Credit of account 4.401.20 (KOSGU) - 11,139,600 rubles;

Debit of account 4.304.04 (KOSGU) Credit of account 4.401.30.000 - 11,139,600 rubles.

So, we examined the accounting entries for closing accounts at the end of the year of state-owned, budgetary, autonomous institutions, analyzed simple examples of closing accounts of a budgetary institution, examined the procedure for generating tables for reference 0504033 “Closing balance accounts at the end of the year” in two versions - for entrepreneurial and for budget activities (due to subsidies), and after closing the accounts, we determined the financial result (we have a positive one, which means that income exceeded expenses).

S. S. Velizhanskaya, Deputy Chief Accountant

Question to the auditor

Is a budgetary institution obliged to form a reserve for vacation pay on account 401 60 if there are only seven people in the state?

Reserves for vacation pay should be formed in any institutions of the public sector, regardless of the staffing level (letter of the Ministry of Finance of Russia dated 05.06.2017 No. 02-06-10 / 34914). The institution has the right to approve the procedure and frequency of calculating the reserve in the accounting policy (clause 302.1 of the instruction, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, hereinafter - Instruction No. 157n, letter of the Ministry of Finance of Russia dated 06.20.2016 No. 02-07-10 / 36122 ).

The estimated liability in the form of a reserve for vacation pay for the hours actually worked can be determined monthly (quarterly, annually) on the last day of the month (quarter or year), based on the number of days of unused vacation for employees on the specified date according to the personnel department.

Since account 401 60 is intended to evenly allocate expenses to the financial result, the monthly determination of estimated reserves seems to be the most correct. However, taking into account the costs of collecting and processing information, the institution may set a different period acceptable to itself.

The institution assumes salary obligations at the beginning of the year for the entire amount of planned appointments. Therefore, when making obligations during the year at the expense of the reserve for future expenses, it is necessary to reduce the previously accepted obligations by this amount. In accounting, an entry should be made on the debit of account 0 506 10 000 and the credit of account 0 502 11 000 using the "red reversal" method. Otherwise, the commitments made will double. Clarifications are contained in paragraph 1.2.3 of the letter of the Ministry of Finance of Russia and the Federal Treasury of 04/07/2017 No. 02-07-07 / 21798, 07-04-05 / 02-308.

During the inventory before reporting, the amounts of reserves can be written off or adjusted (specified) in the manner prescribed by the accounting policy.

obligations of the institution for which there are no primary documents.

The procedure for the formation of reserves (types of reserves, methods for assessing liabilities, the date of recognition in accounting, etc.) is established by the institution as part of the accounting policy.

The provisions of regulatory legal acts do not oblige an institution to have cash balances on a personal account against the formed reserve for future expenses. The data on account 401 60 is needed, first of all, for planning and making management decisions, incl. on reserving part of the remaining funds for financial security of deferred liabilities.

1 In paragraph 6, clause 174 of Instruction No. 174n, an entry is made on the assumption of a liability at the expense of the reserve on the debit of account 0 506 90 000 on the credit of account 0 502 99 000 using the "red reversal" method. However, such an entry cannot be applied, since the obligations of the current financial year, when using the previously created reserve, are accepted by correspondence on the debit of account 0 502 99 000 and the credit of account 0 502 01 000. In such a situation, it seems correct to make an entry on the debit of account 0 506 10 000 and credit accounts 0 506 90 000 by analogy with par. 8 p. 134 instructions, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n.

As part of their activities, budgetary institutions are engaged in the provision of services to the population (implementation of the municipal state order). In this regard, account No. 109.00 “Costs for the manufacture of finished products, performance of works, services” and the corresponding analytical accounts 109.60, 109.70, 109.80 and 109.90 were introduced into the single Chart of Accounts.

109.60 Cost of finished products, works, services

It reflects direct costs that affect the cost of a particular service (work, product). The direct ones include: payroll, payment of insurance premiums, payment for materials, rental of premises, payment for transport, etc. In the program "1C: Accounting public institution 8” accounting is carried out by account 109.61. Direct expenses are accounted for as follows:

Debit 109.61.000 (211-213, 221-226, 262, 263, 271, 272, 290).

Please note that account 109.61 in budgetary institutions takes into account only the costs that are necessary to form the cost of a particular service. If finances go to different services, then they are counted as invoices.

Account 109.60 as part of the activities to fulfill the municipal task is written off to the debit of account 401.20.200. The cost price formed on account 109.60 provided at the expense of own income can be written off to the debit of account 401.10.130 (clause 296 of Instruction No. 157n, letter of the Ministry of Finance of Russia and the Federal Treasury dated December 26, 2013 No. 02-07-007 / 57698, 42 -7.4-05/2.3-870). Fix the chosen order in the accounting policy.

109.70 Overhead costs for the production of finished products, works, services

Overhead costs in account 109 in a budgetary institution are entered in cases where a certain cost covers several services provided at once. Overhead costs include the same costs as in the case of direct costs: payment of wages, payment of rent, transport, communication services, etc. The key difference is that spending cannot be attributed to a specific type of activity, they are applicable to several services at once. In the program "1C: Accounting of a state institution 8" accounting is carried out by account 109.71. Overhead costs are accounted for as follows:

Debit 109.71.000 (211-213, 221-226, 262, 263, 271, 272, 290).
Loan 302.00.730, 303.00.730, 105.00.440, 104.00.410.

Closing account 109.70:

Debit: 109.60.000
Credit: 109.70.000.

109.80 General expenses

General business expenses in account 109 in a budgetary institution may take into account various expenses aimed at paying for management activities (salaries of management staff, provision of transport services for enterprise management, etc.), as well as part of the material base (office, etc.) . In the program "1C: Accounting of a state institution 8", accounting is carried out by account 109.81. Accounting in account 109 in budgetary institutions of general business expenses is carried out by the following entries:

Debit 109.81.000 (211-213, 221-226, 262, 263, 271, 272, 290).
Loan 302.00.730, 303.00.730, 105.00.440, 104.00.410.

General business expenses include the general costs of the operation of the enterprise, not aimed at covering the costs of a specific service. To close an account when distributing general business expenses, the following posting is carried out:

Debit: 109.60.000
Credit: 109.80.000.

Attribute non-distributable expenses to a decrease in the financial result of the institution, posting:

Debit: 401.20.000
Credit: 109.80.200

109.90 Distribution costs

Postings on account 109 in a budgetary institution should also take into account the expenses related to the group "distribution costs". This is primarily the costs incurred as a result of the sale of goods. Distribution costs do not affect the cost. In the program "1C: Accounting of a state institution 8" accounting is carried out by account 109.91. Accounting for distribution costs is carried out by the following postings:

Debit 109.91.000 (211-213, 221-226, 262, 263, 271, 272, 290).
Credit 302.00.730.

In the activities of municipal budgetary institutions, there may not be any distribution costs at all, in which case there is no need to reflect them. When generating entries on account 109 in a budgetary institution, be extremely careful. A budgetary institution receiving subsidies from the state must reflect all categories of expenses as fully and accurately as possible - this is necessary for the formation of the future budget and the amount of subsidies. Account 109.90 is closed by writing off costs to the financial result - account 401.20, posting:

Debit: 401.20.000
Credit: 109.90.000.

Thus, we examined how accounting is kept on production accounts in accounting and how accounting is reflected in the program "1C: Accounting of a state institution 8".

Important!

Closing of production accounts must be done monthly!

Attribute expenses to the financial result according to the instructions!

On account 0 401 20 000 "Expenses of the current financial year" the expenses of the institution are formed, carried out in accordance with expenditure obligations, the fulfillment of which takes place in the next financial year at the expense of the corresponding budget.

Budget appropriations include, in particular, appropriations for the provision of public services (performance of work), including appropriations for the purchase of goods, works, services to meet state needs.

Budget appropriations for the provision of public services (performance of work) include appropriations, including those for ensuring the performance of the functions of state institutions, which include:

Remuneration of labor of employees of state institutions, monetary maintenance of employees of state authorities, local self-government and other categories of employees;

Procurement of goods, works, services to meet state needs;

Payment of taxes, fees and other obligatory payments to the budget system of the Russian Federation;

Compensation for damage caused by a state institution in the course of its activities.

When performing work, rendering services under long-term contracts, which indicate the stages of implementation, if it is impossible to determine the date of transfer of ownership, a uniform allocation of expenses to the financial result of the institution's activities or their write-off is applied in accordance with the estimate.

At the end of the financial year, the amounts of recognized expenses on an accrual basis, reflected in the corresponding accounts of the financial result of the current financial year, are closed to the financial result of previous reporting periods.

To determine the financial result of the institution's activities, expenses are grouped by state institutions by types of expenses in the context of KOSGU.

To account for expenses, the following articles and sub-articles of KOSGU are established:

211 - "Salary";

212 - "Other payments";

213 - "Accruals for payroll payments";

221 - "Communication services";

222 - "Transport services";

223 - "Utilities";

224 - "Rent for the use of property";

225 - "Works, services for the maintenance of property";

226 - "Other works, services";

231 - "Servicing the internal debt";

232 - "Servicing the external debt";

241 - "Free transfers to state and municipal organizations";

242 - "Grant-free transfers to organizations, with the exception of state and municipal organizations";

251 - "Transfers to other budgets of the budget system of the Russian Federation";

252 - "Transfers to supranational organizations and governments of foreign states";

253 - "Transfers to international organizations";

261 - "Pensions, benefits and payments for pension, social and medical insurance of the population";

262 - "Benefits for social assistance to the population";

263 - "Pensions, benefits paid by organizations of the public administration sector";

271 - "Depreciation of fixed assets and intangible assets";

272 - "Expenditure of inventories";

273 - "Extraordinary expenses on transactions with assets";

290 - "Other expenses".

Account 0 401 30 000. We reflect the expenses of future periods correctly. Cost of finished products, works, services

More on the topic 16.1.3. Current financial year expenses (account 0 401 20 000):