P 25 instructions 157n. With changes and additions from. Changes in accounting for off-balance sheet accounts

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n "On Approval of the Unified Chart of Accounting Accounts for Government Bodies (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions on its application "(with changes and additions)

Appendix N 1. Unified chart of accounts of accounting for state authorities (state bodies), local governments, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions Appendix N 2. Instructions on the use of a unified chart of accounts for accounting for state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n
"On approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application"

With changes and additions from:

October 12, 2012, August 29, 2014, August 6, 2015, March 1, November 16, 2016, September 27, 2017, March 31, December 28, 2018

b) state (municipal) unitary enterprises in terms of keeping budgetary records of the facts of economic life arising from the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute state (municipal) contracts on behalf of the public authorities on behalf of the relevant public law entity (state bodies), governing bodies of state off-budget funds, local self-government bodies that are state (municipal) customers, when making budget investments in objects of state (municipal) property and receiving budget investments in capital construction objects of state (municipal) property and (or) for the acquisition of real estate objects of state (municipal) property in the manner prescribed for the recipients of budgetary funds.

4. To declare invalid:

Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n "On Approval of the Instruction on Budget Accounting" (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation of July 3, 2009 No. 69n "On Amending the Instruction on Budget Accounting Approved by Order of the Ministry of Finance of the Russian Federation No. 148n of December 30, 2008" (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 No. , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation of December 30, 2009 N 152n "On Amending the Instruction on Budget Accounting Approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 No. , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

Registration N 19452

The Unified Chart of Accounts for accounting was approved for state and municipal bodies and institutions, state academies of sciences, and governing bodies of state extra-budgetary funds. It is introduced instead of the Chart of Accounts for budgetary accounting.

Determined how the Unified Plan is applied. The instruction on budget accounting is no longer valid.

Accounting is allowed to be transferred under a contract (agreement) to another institution, organization (centralized accounting).

Primary and consolidated accounting documents can be prepared electronically. This uses an electronic digital signature. In certain cases, the accounting entity must, at its own expense, make paper copies of such documents.

It is necessary to approve a working chart of accounts of state (municipal) institutions. It should contain the accounts used for synthetic and analytical accounting.

The Authorization Journal is included in the accounting registers. They, as well as accounting records, must be stored for at least 5 years.

All accounts are five-digit. New columns have appeared (group and species names).

Additionally, the following off-balance sheet accounts are provided. N 24 - property transferred to trust. N 25 - for rent. N 26 - for free use.

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n "On Approval of the Unified Chart of Accounting Accounts for Government Bodies (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions on its application "

Registration N 19452

This order comes into force on January 1, 2011.

This document is amended by the following documents:

The amendments come into force on February 10, 2019 and are applied in the formation of accounting policies and accounting indicators, starting in 2019.

The changes come into force on May 8, 2018 and are applied in the formation of accounting policies and accounting indicators, starting in 2018.

Not every accountant working in a commercial organization will be able to instantly reorganize to work in the budget accounting system. It is conducted according to rules that differ from those prescribed for businesses in the commercial sector and non-profit organizations.

This difference is related to peculiarity of the legal status of such institutions... Their founders are either government bodies of any level, or municipal bodies, or ministries and departments of the federal level. These organizations are recipients of public funds distributed in the form of subsidies or estimated funding, the control over the spending of which is much stricter than in the private sector of the economy.

Therefore, the regulations governing this area differ from similar ones developed for entrepreneurship. There are no major changes for 2019.

In terms of methodology, the main difference between the two accounting systems is Chart of accounts... The second, after the names and numbering of accounts, an important difference between budget accounting and accounting is the procedure for the formation and delivery of reporting forms... It is provided not only to the tax authorities, but also to the founder of the organization.

The main documents governing budget accounting are instructions issued by the Ministry of Finance, which also regulates accounting. They are both general and specific, referring to the activities of only one type of institution.

Budgetary institutions are divided into three main groups- budgetary, autonomous and state-owned.

For each of the groups, its own chart of accounts has been developed, reflecting the differences in the specifics of their activities and its regulation.

1. Budgetary institutions are created in the field of science, education, culture. Their financing is carried out from the budget of the founder, they manage the income independently.
2. State institutions work in the field of production and science, perform certain state functions or public services, are financed from the budget on the basis of an approved estimate, their activities are related to use, they have their own income, which gives rise to the need for specific regulation of their financial and budgetary discipline.
3. Autonomous organizations are created mainly in the field of social support of the population, science, education, sports and other areas related to the provision of services to citizens. Their financing is also carried out from the budget of the founder, they manage the income independently. Their difference is that they can open current accounts in commercial banks, and not only in the Federal Treasury.

The main feature of all types is that they use their property on the basis of the right of operational management, they receive funding from the founder or directly from the budget, which gives rise to special reporting requirements.

To understand the requirements for the preparation and submission of reports, an accountant must know the classification of subjects of budgetary accounting. This mechanism involves three groups of subjects:

• recipients of funds (institutions);
• fund managers (founders or regional authorities directing funds to their recipients);
• the main manager of funds (as a rule, the federal ministry when distributing funds between autonomous organizations).

The recipient of funds reports to the managers by drawing up reports that are almost the same as those sent to the tax authorities.

A single, common for all groups of this type of legal entity, the Chart of accounts for budgetary accounting can be found in Instruction No. 157n. For 2019, it has undergone major changes.

An important change was the adjustments in the names of many accounts, for example, account 10407 "Depreciation of the library fund" was renamed to "Depreciation of biological resources", account 10707 "Library fund" - "Biological resources". On the basis of the Unified Chart of Accounts, illogical plans are developed for each of the types of budgetary organizations.

New accounts were introduced, for example, 10429 "Depreciation of intangible assets - especially valuable movable property of the institution", 10449 "Depreciation of the rights to use non-produced assets".

Lost account 10540 "Inventories - leased items", 10240 "Intangible assets - leased items", 10740 "Leasing items in transit", 10990 "Circulation costs".

The nomenclature of accounts specifically for budgetary institutions is regulated by Instruction No. 174n, it introduces a Unified Chart of Accounts and the procedure for its application, it, like 157n, has been seriously changed twice, by the same orders of the Ministry of Finance.

Instruction No. 191n introduces requirements for reporting on budget execution. This is a special form of reporting, only one balance sheet is offered in 6 types. The choice of the form depends on whether the organization is the recipient, manager or main manager of budgetary funds.

And, finally, Instruction No. 148n regulates general issues of budget accounting. It regulates the rules for reflecting each business transaction,

Calculation types

For any accountant of a budgetary institution, one of the most important areas of application of budgetary accounting rules will be the reflection in it of settlements with different groups of debtors and creditors.

With accountable persons

Strict control over all types of spending of funds extends to. There is still a requirement to issue cash vouchers when issuing cash. Employees report on an advance report with supporting documents (for commercial organizations, these features of workflow have already been canceled). Calculations are taken into account on the synthetic account 020800000, which has a large number of analytical accounts.

If in commercial organizations, shortfall is a private matter, then in an institution it is a violation of budgetary discipline. The gaps in the understanding of the legislator when developing the wording of this article are of a different nature, depending on the asset and the reasons for its loss:

• movable property;
• Money;
• as a result of fraud;
• in the form of legal costs.

Calculations for these types of shortfalls are reflected in account 020900000 "Calculations for damage and other income"... Here, in accordance with the norms of clause 220 of Instruction No. 157n, not only shortfalls are taken into account, but also theft, timely unpaid funds issued according to an advance report, advance payments not returned by counterparties on terminated government contracts, in terms of legal costs.

With founder

For all types of institutions, their founder will be an authority or a specific ministry. It endows the institution with property. Settlements with the founder are one of the main types of settlements and their inaccurate or untimely performance and reflection in the accounting may lead to the application of liability measures against authorized persons. Transactions are recorded either annually or before the transformation of the organization to another form.

They are reflected on account 021006000... Without fail, this account reflects the property transferred to the organization by the founder, which it cannot dispose of independently, but uses the income received from it. This property includes real estate and other expensive fixed assets. It also reflects the so-called "especially valuable movable property" (the term was introduced by one of the instructions), which the organization acquired independently, at the expense of income from its activities.

Together with the property itself, the amount of depreciation charged on it should be reflected, which remains here, in the event that the property is retired from management until it is fully depreciated. It also reflects targeted subsidies and the return of their unspent part.

With other debtors

This type of calculation is reflected in the synthetic account 021005000"Settlement with debtors on income" and accompanying analytical accounts. Overpayment of taxes is taken into account on the same account. It should be borne in mind that most expenses must be authorized by the founder, either in the form of an approval of the estimate, or in the form of granting permission for a specific expenditure transaction.

On subaccount 020502000 reflects income from property, on 020503000 - income from sales. All operations are additionally reflected in journals, which are maintained according to established forms.

Thus, all the rules governing accounting in budgetary organizations differ significantly from the RAS rules, in addition, they have undergone a number of structural changes associated with a change in the budget classification and the strengthening of the role of electronic document management in relations between government bodies.

In order to navigate all these changes, an accountant needs to devote time to studying the instructions. In this case, accounting will be conducted in accordance with the new rules and there will be no problems associated with the submission of reports.

ON APPROVAL OF THE UNIFIED PLAN OF ACCOUNTING ACCOUNTS

FOR STATE AUTHORITIES (STATE

BODIES), LOCAL GOVERNMENT BODIES, BODIES

MANAGEMENT OF STATE EXTRA-BUDGET FUNDS,

STATE ACADEMIES OF SCIENCES, STATE

(MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS

ON ITS APPLICATION

Based on article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; 45, art. 5424), paragraphs 4 and the 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, art. 1478; N 49, art. 4908; 2007, N 45, Art. 5491; 2008, N 5, Art. 411) and in order to establish a unified accounting procedure by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state academies of sciences , state (municipal) institutions I order:

1. To approve the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions in accordance with Appendix No. 1 to this document.

2. To approve the Instruction on the application of the Unified Chart of Accounts for accounting for government bodies (government bodies), local government bodies, government extra-budgetary funds management bodies, state academies of sciences, state (municipal) institutions in accordance with Appendix No. 2 to this Order.

3.1. This order applies to:

A) State Atomic Energy Corporation "Rosatom", State Corporation for Space Activities "Roskosmos" in terms of keeping budget records of the facts of economic life arising from the exercise of the powers of the chief manager of budget funds, recipient of budget funds, chief administrator of budget revenues and administrator of budget revenues, as well as when transferring, on a gratuitous basis, on the basis of agreements, the powers of a state customer to conclude and execute state contracts on behalf of the Russian Federation, including within the framework of a state defense order, on behalf of these corporations when making budget investments in capital construction projects of state property of the Russian Federation (with the exception of powers related to the commissioning of objects of state property of the Russian Federation in accordance with the established procedure) and the acquisition of real estate objects in the state the property of the Russian Federation to federal state unitary enterprises, in respect of which the said corporations exercise the powers of the owner of the property on behalf of the Russian Federation, in accordance with the budgetary legislation;

B) state (municipal) unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life arising from the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute state (municipal) contracts on behalf of the public authorities on behalf of the relevant public law entity (state bodies), governing bodies of state extra-budgetary funds, local self-government bodies that are state (municipal) customers, when making budget investments in objects of state (municipal) property and receiving budget investments in capital construction objects of state (municipal) property and (or) for the acquisition of real estate objects of state (municipal) property in the manner prescribed for the recipients of budgetary funds.

4. To declare invalid:

Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n "On approval of the Instruction on budget accounting" (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation of July 3, 2009 N 69n "On Amending the Instruction on Budget Accounting Approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 No. , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation of December 30, 2009 N 152n "On Amending the Instruction on Budget Accounting Approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 No. , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

Deputy

Prime Minister

Russian Federation -

Minister of Finance

Russian Federation

O. Grishakova
expert of the journal "Autonomous Institutions: Accounting and Taxation"

On May 8, the Order of the Ministry of Finance of the Russian Federation of March 31, 2018 No. 64n came into force, which amended Instruction No. 157n. It is necessary to apply these amendments when forming the accounting policy for 2018. In this article, we will provide an overview of the main innovations in the instructions itself.

The need to adjust Instruction No. 157n is due to separate federal standards for public sector organizations that came into force in 2018 and innovations in the application of KOSGU, namely:

- SGS "Conceptual framework";

- SGS "Fixed assets"; - SGS "Impairment of Assets";

- by orders of the Ministry of Finance of the Russian Federation dated December 27, 2017 No. 255n, dated November 29, 2017 No. 209n.

Instruction No. 157n now explicitly states that it is applied simultaneously with the GHS Conceptual Foundations, and the text of Instruction No. 157n is supplemented with references to the above federal standards.

The main changes affected the sections "General provisions" and "Non-financial assets", we will talk about them below.

Section "General Provisions"

Certain provisions duplicating the norms of the GHS "Conceptual Foundations" have been excluded from this section, including provisions on the preparation and submission of primary accounting documents and on the procedure for conducting an inventory of assets and liabilities.

Some provisions have been revised.

In clause 3 of Instruction No. 157n, it is clarified that when conducting accounting, the accounting entity provides priority recognition in accounting of expenses and liabilities over the recognition of possible income and assets, reflecting the indicated accounting objects according to the most conservative estimates - without overestimating assets and (or) income and not understating obligations and (or) costs (principle of prudence). This principle was provided earlier, but there was no clarification of what is meant by it.

In clause 6 of Instruction No. 157n, the composition of the accounting policy has been adjusted. In fact, the update of this paragraph did not make significant changes. The only thing that can be distinguished is the rules of document flow, which should also be part of the accounting policy. Previously, a similar provision was contained in paragraph 9 (it was excluded).

Clause 14 of Instruction No. 157n now specifies that storage of primary (consolidated) accounting documents, accounting registers and accounting (financial) statements is organized by the head of the accounting entity and (or) the head of the centralized accounting department.

In addition, the same paragraph now contains a provision stating that when the head of the accounting entity and (or) the chief accountant or other official responsible for accounting is changed, the transfer of the accounting documents of the institution is ensured. The procedure for the transfer of the named documents should be provided for in the accounting policy, and in the case of transfer of accounting powers under an agreement (agreement) to centralized accounting - by such an agreement (agreement).

Section "Non-financial assets"

Leases are classified as non-financial assets. In clause 22 of Instruction No. 157n, an addition was made stating that the accounts for accounting for non-financial assets also take into account property received under lease agreements, gratuitous use, in trust, and lease accounting items related to fixed assets for accounting purposes.

The rules for determining the initial cost of non-financial assets have been adjusted. Corresponding amendments were made to paragraphs 23 - 26 of Instruction No. 157n.

The historical cost of non-financial assets is the amount of actual costs associated with the acquisition as a result of exchange transactions, construction or manufacture (creation) of non-financial assets, taking into account the amounts of value added tax presented to the institution by suppliers and (or) contractors (except for the acquisition, construction and manufacture of non-financial assets within the framework of activities of the institution subject to VAT), unless otherwise provided by Instruction No. 157n.

The initial (actual) value of objects of non-financial assets received under contracts providing for the fulfillment of obligations (payment) with non-monetary funds is the cost of values ​​transferred or to be transferred by an institution in order to fulfill obligations under the contract. The value of items transferred or to be transferred by an entity is determined at their fair value based on the price at which, in comparable circumstances, the entity would normally determine the value of similar items of value (at which similar non-financial assets are acquired in comparable circumstances). If it is impossible to establish the fair value of values ​​transferred or to be transferred by the institution, the value of non-financial assets received by the institution under these contracts is determined based on the residual (carrying) value of the asset transferred in exchange. In the event that data on the residual value of the asset transferred in exchange is not available for any reason, or the residual value of the asset transferred in exchange is zero at the date of transfer, such an object of non-financial assets is reflected by the institution in a conditional assessment: one object - one ruble.

The initial (actual) value of objects of non-financial assets received by the institution through a non-exchange transaction (free of charge, including under a gift agreement) is their current estimated value at the date of acceptance for accounting, recognized as the fair value of these objects, increased by the cost of services related to by delivering them, registering them and making them fit for use.

The determination of the current assessed value of a non-financial asset is carried out using the market price method based on data on transactions with a similar or similar asset, completed without a grace period, and is made in the amount of cash required for the sale (purchase) of these assets at the date of acceptance for accounting.

The current appraised value for the purpose of accepting an object of a non-financial asset for accounting is determined on the basis of the price in effect on the date of acceptance for accounting (posting) of property received free of charge for this or a similar type of property. Information about the current price must be documented, and in cases of impossibility of documentary confirmation - by expert means.

When determining the current assessed value for the purpose of accepting the object of a non-financial asset for accounting by the commission for the receipt and disposal of assets created in the institution on an ongoing basis, data on prices for similar material values ​​received in writing from manufacturing organizations are used; information on the price level available from the state statistics authorities, as well as in the media and special literature, expert opinions (including experts involved on a voluntary basis to work in the commission on the receipt and disposal of assets) on the value of individual (similar) objects non-financial assets.

In the event that data on prices for similar or similar material assets are not available for any reason, in order to ensure continuous accounting and completeness of reflection of the fait accompli of economic activity, the current appraised value is recognized in a notional valuation equal to one ruble. In this case, the specified material values ​​that meet the criteria for recognizing assets are reflected by the accounting entity on balance sheet accounts in a conditional assessment: one object - one ruble.

After receiving data on prices for similar or similar material assets for an item of non-financial asset (material value), reflected at the date of recognition in a contingent valuation, the accounting entity's commission revises the book (fair) value of such an item.

The initial (book) cost of leased accounting items is determined in accordance with the GHS "Arenda".

Impairment of an asset results in a change in its carrying amount. Clause 27 of Instruction No. 157n lists the cases when the book value of non-financial assets changes. These include:

- completion;

- additional equipment;

- reconstruction;

- technical re-equipment;

- modernization;

- partial liquidation (dismantling);

- revaluation of objects of non-financial assets;

- impairment.

According to the amendments, the specified paragraph was supplemented with the last position.

Reflection of non-financial assets upon their disposal. By virtue of the additions made to clause 28 of Instruction No. 157n, non-financial assets, with the exception of finished goods and goods, intended for alienation not in favor of public sector organizations, are recorded in accounting at fair value determined using the market price method.

The result of the revaluation to fair value determined using the market price method is reflected in the accounting records and disclosed in the accounting (financial) statements separately within the financial result of the current period.

Features of accounting for non-financial assets received on non-exchange transactions. According to the updated clause 32 of Instruction No. 157n, material objects of non-financial assets received by an institution for non-exchange transactions, before being recognized as part of balance sheet objects (assets), are accounted for by the accounting entity on the relevant off-balance accounts at the value indicated upon receipt, and in cases of absence thereof - in a conditional assessment: one object - one ruble.

The material objects of non-financial assets in the use of the institution, provided by the balance-holder when performing the functions assigned to him for the organizational and technical support of other institutions (authorities) created by the owner of the property, and the maintenance of state (municipal) property, are accounted for by the accounting entity on the corresponding off-balance accounts for the cost indicated upon receipt (transfer).

Accounting for objects that do not bring economic benefits. In accordance with the amendments made to clauses 34, 35 of Instruction No. 157n, items of non-financial assets that do not bring economic benefits to the institution, do not have useful potential, in respect of which they are also not provided for in the future, including in connection with full or partial loss of consumer properties, technical potential (physical or moral deterioration), are recorded on off-balance sheet accounts. The derecognition of an object as an asset is carried out on the basis of a decision of the permanent commission on the receipt and disposal of assets, drawn up by a supporting document (primary (consolidated) accounting document). Information about such objects is subject to disclosure in the accounting (financial) statements.

To account for the material assets of the institution that do not meet the criteria for assets, account 02 "Material assets in storage" is used.

The grouping of analytical codes of the synthetic account has been corrected. According to clause 37 of Instruction No. 157n, accounting for objects of non-financial assets is carried out according to the following analytical groups of the synthetic account of the Unified Chart of Accounts:

1. By property:

10 "Institutional real estate";

20 "Particularly valuable movable property of the institution";

30 "Other movable property of the institution";

40 "Rights to use assets";

50 “Non-financial assets that make up the treasury”;

90 "Property in concession".

2. By the cost of manufacturing finished products, works, services:

60 "Cost of finished products, works, services";

70 "Overhead costs of production of finished products, works, services";

80 "General expenses".

Previously, group 40 reflected the objects of lease, now - the rights to use assets (in relation to the property leased by the institution). Previously, group 90 was intended to account for distribution costs, now it is used to account for property in a concession.

Changes in fixed asset accounting

In Instruction No. 157n, some provisions duplicating the norms of the GHS "Fixed Assets" have been abolished. Certain clauses have been supplemented with new provisions.

Biological resources. In clause 45 of Instruction No. 157n, a new paragraph has been introduced explaining that service dogs, perennial plantations, horses and other objects of animal (live animals) and plant origin (trees and other perennial crops, for example, orchards, vineyards, other plantations), which repeatedly produce products, whose natural growth and restoration are under the direct control of the accounting entity.

The procedure for assigning an inventory number has been supplemented with new provisions. According to the amendments made to paragraph 46 of Instruction No. 157n, each inventory item of immovable property, as well as an inventory item of movable property, with the exception of items worth up to 10,000 rubles. inclusive and objects of the library fund, regardless of their value, a unique inventory serial number is assigned, regardless of whether it is in operation, in stock or on conservation.

Each item of fixed assets included in the complex of fixed assets, recognized for accounting purposes as a single inventory item, is assigned an internal serial inventory number of the complex of objects, formed as a combination of the inventory number of the complex of objects and the serial number of the object included in the complex.

Items of fixed assets that have a unique number that uniquely identifies them as an individually defined thing (for example, cadastral number, state (registration) identification mark (number) of a vehicle, serial number of a unit of manufactured weapons) are assigned an inventory number without applying it to the object ...

When reclassifying fixed assets, the inventory number does not change (including subject to a change in the accounting group for non-financial assets, when objects listed on off-balance sheet accounts are accepted for balance sheet accounting). Corresponding amendments were made to paragraph 47 of Instruction No. 157n.

Accounting for inseparable improvements in property items that are objects of accounting for operating leases (formation of their inventory numbers) is carried out with the provision of identification of each inventory item with the corresponding right to use the asset (clause 49 of Instruction No. 157n).

Accounting for fixed assets worth up to 10,000 rubles. In accordance with the updated clause 50 of Instruction No. 157n, the initial cost of the objects of movable property put into operation (transferred), which are fixed assets worth up to 10,000 rubles. inclusive, with the exception of objects of the library fund, is written off from the balance sheet with the simultaneous reflection of objects on the off-balance sheet account.

In order to ensure proper control over the movement of objects of fixed assets in operation of the institution worth up to 10,000 rubles. inclusively, with the exception of objects of the library fund and real estate objects, off-balance sheet account 21 "Fixed assets in operation" is intended.

Disposal of fixed assets from accounting. By virtue of the additions made to clause 52 of Instruction No. 157n, in order to reflect in the accounting transactions on the disposal of fixed assets from off-balance sheet account 02 "Material assets in storage" or from the corresponding analytical accounts 101 00 000 "Fixed assets", acts are accepted if available they agree on the decision to write off fixed assets in cases stipulated by the legislation of the Russian Federation, with the owner of the property (with the body that carries out the functions and powers of the founder) and the approval inscription of the head of the institution.

Reflection in the accounting of the disposal of an object of fixed assets from off-balance sheet account 02 before the approval of the decision on the write-off (disposal) of the named object in the prescribed manner and the implementation of measures provided for by the write-off act are not allowed.

The grouping of fixed assets has been brought in line with the norms of the SGS "Fixed assets".

Changes in accounting for non-produced assets

According to the additions made to clause 71 of Instruction No. 157n, land plots used by institutions on the right of permanent (indefinite) use (including those located under real estate), as well as land plots for which ownership is not delimited, involved by authorized authorities ( local authorities) into economic circulation, are recorded on the corresponding analytical account of account 103 00 000 "Non-produced assets" on the basis of a document (certificate) confirming the right to use the land plot, at their cadastral value (the value specified in the document for the right to use the land plot located outside the territory of the Russian Federation), and in the absence of the cadastral value of the land plot - at the cost calculated based on the smallest cadastral value per square meter of the land plot bordering the accounting object, and if it is impossible to determine such a value - in a conditional assessment: one square th meter - one ruble.

Depreciation of non-financial assets

In accordance with the amendments made to paragraph 92 of Instruction No. 157n, depreciation for fixed assets is charged in accordance with the GHS "Fixed Assets".

Depreciation of the right to use assets is charged in accordance with the GHS "Rent".

The amortization procedure for intangible assets has also been adjusted (clause 93 of Instruction No. 157n):

- for objects worth up to 100,000 rubles. inclusively, depreciation is charged in the amount of 100% of the book value when the object is registered;

- for objects worth over 100,000 rubles. depreciation is charged in accordance with the depreciation rates calculated in accordance with the established procedure.

Asset use rights

Accounting for the rights to use assets (objects of operating lease) is carried out in accordance with the SGS "Arenda" and the newly introduced clauses 151.1 - 151.4 of Instruction No. 157n. For these purposes, account 111 00 000 is now designated in the Unified Chart of Accounts. Analytical accounting on it is maintained for objects received for use, and for rightholders (lessors) in the context of contracts, locations of property received for use, as well as persons responsible for the safety of such objects and (or) their intended use.

The rights to use assets are accounted for according to the corresponding analytical code of the type of synthetic account of the accounting object:

- 41 "Rights to use residential premises";

- 42 "Rights to use non-residential premises (buildings and structures)";

- 44 "Rights to use machines and equipment";

- 45 "Rights to use vehicles";

- 46 "Rights to use industrial and household equipment";

- 47 "Rights to use biological resources";

- 48 "Rights to use other fixed assets".

Recording of transactions on disposal (reclassification) of the right to use assets is maintained in the journal of transactions on disposal and transfer of non-financial assets.

Impairment of non-financial assets

Impairment of non-financial assets is reflected in accounting in accordance with the GHS “Impairment of Assets” and new clauses 151.5 - 151.7 of Instruction No. 157n. According to the amendments made, to account for the decrease in the value of assets due to their depreciation, account 114 00 000 is applied for the corresponding analytical groups of the synthetic account of the accounting object:

- 10 "Impairment of real estate of the institution";

- 20 “Impairment of particularly valuable movable property of an institution”;

- 30 “Impairment of other movable property of the institution”;

- 40 “Impairment of rights to use assets”.

Asset impairment transactions are also recorded in the journal for disposals and transfers of non-financial assets.

Summarizing the above, we note that changes were also made to the sections "Financial assets", "Financial result", they touched on the procedure for applying new accounts for income (in connection with the details of KOSGU) and for accounting for financial results (in terms of accounts to reflect corrections of errors previous years). Also, adjustments have been made to the procedure for applying off-balance sheet accounts.

Corresponding amendments have also been made to Instruction No. 183n. Accountants of state (municipal) institutions have been waiting for these changes since the beginning of the year. And now, in accounting, it is necessary to reflect operations on the transition to a new procedure for accounting for operations on fixed assets and leases, as well as on the income and expenses of the institution.

Recall that the Ministry of Finance in letters dated 15.12.2017 No. 02-07-07 / 84237, dated 13.12.2017 No. 02-07-07 / 83464, No. 02-07-07 / 83463 gave clarifications on the transitional provisions on the application of the SGS "Basic funds ”and“ Rent ”(including correspondence of accounts), but it was not possible to fully apply them in practice until the amendments were made to the basic instructions.

It should be noted that at the time of preparation of this material there was no clarification on how to transfer balances to new accounts. Perhaps the Ministry of Finance will prepare additional recommendations in the near future.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions, approved by By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

Approved by Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 256n.

Approved by Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 257n.

Approved by Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 258n.

Approved by Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 259n.

The accounting of income on new accounts is described in detail in the article by G. Selishcheva "Accounting for income according to the new rules."

A draft order on amendments to Instruction No. 157n is posted on the website of the Ministry of Finance. According to this project, these amendments will have to be taken into account when forming the 2014 accounting policy. At the same time, it is planned that by December 2014, institutions will smoothly switch to the application of a new accounting policy as they are organizationally and technically ready. In this article, we'll walk you through the prepared changes.

Changes in the Unified Chart of Accounts

Current edition of the Unified Chart of Accounts		Revision of the Unified Chart of Accounts, taking into account changes
Account number	Account name	Account number	Account name
201 20	Funds in accounts with a credit institution	201 20	Cash in a credit institution
-		205 82	Calculations for outstanding receipts
209 00	Property damage calculations	209 00	Calculations for damage and other income
-		209 30	Cost compensation calculations
-		209 40	Calculations on the amounts of compulsory withdrawal
209 80	Calculations for other damage	209 80	Settlements for other income
-		209 83	Settlements for other income
210 01		210 10	Calculations of tax deductions for VAT
-		210 11	Calculations for VAT on advances received
-		210 12	Calculations for VAT on purchased material assets, works, services
303 08	Calculations of insurance premiums for compulsory health insurance in the territorial MHIF	-
-		401 60	Provisions for future expenses
-		500 90	Authorization for other successive years (outside the planned period)
-		502 07	Commitments assumed
504 00	Estimated (planned) appointments	504 00	Forecast (planned) appointments

Accounting changes

Primary accounting documents

The draft law has adjusted the provisions p. 3, 9 Instructions no.157n concerning the acceptance for accounting and registration of primary accounting documents. In particular, it is specified that:

• it is possible to accept for accounting the primary accounting documents received as a result of internal control of the committed facts of economic life, it is possible only on condition that they are properly executed by the persons responsible for their registration;
• timely and high-quality execution of primary accounting documents, their transfer in due time for reflection in accounting, as well as the reliability of the data contained in them is ensured by the persons responsible for the registration of the fact of economic life, who signed these documents. At the same time, it is clarified that the person who is entrusted with the responsibility for accounting, and the person with whom an agreement on the provision of accounting services has been concluded, are not responsible for the compliance of the primary accounting documents drawn up by other persons with the fait accompli of economic life.

Accounting registers

New paragraphs added to p. 11 of Instructions No.157n, the ability of state (municipal) institutions to independently develop and approve, within the framework of the accounting policy, the forms of accounting registers is consolidated, if they are not established by the body that regulates accounting in accordance with the legislation of the Russian Federation (that is, they are not unified).

At the same time, the use of such registers for accounting purposes is permitted if they contain all the mandatory details, which include:

• register name;
• the name of the institution that compiled the register;
• start and end dates of keeping the register and (or) the period for which it was drawn up;
• chronological and (or) systematic grouping of accounting objects;
• values ​​of monetary and (or) natural measurement of accounting objects with indication of the unit of measurement;
• the names of the positions of the persons responsible for maintaining the register;
• signatures of persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

Copies of accounting registers seized in accordance with the legislation of the Russian Federation can be included in the composition of accounting documents if they are certified by the head of the institution or a person authorized by him. This is indicated by a new paragraph introduced by the project in p. 17 of Instruction No.157n... At present, according to this paragraph, only the possibility of making copies of the seized documents is provided. At the same time, the procedure for accepting such copies for accounting purposes has not been established.

also in p. 18 of Instruction No.157n adding provisions related to the rules for correcting electronic ledgers of accounting. Let us remind you that the current edition of this clause establishes a general procedure for correcting errors found in accounting registers.

According to the changes made to this clause, this procedure will fully apply to electronic accounting registers. In this case, the reflection of corrections in electronic registers will be carried out by the persons responsible for their maintenance.

Market (estimated) value

With the adoption of the bill, the concept of "market value", which is now found in the text of Instruction No. 157n, will be replaced by the concept of "estimated value". At the same time, the meaning of this concept will not change.

So, according to p. 25 of Instruction No.157n(taking into account the changes introduced by the draft law) the current estimated value means the amount of cash that could be obtained as a result of the sale of these assets as of the date of their acceptance for accounting. Determination of the current assessed value for the purpose of accepting an object of a non-financial asset for accounting is based on the price in effect on the date of acceptance for accounting (posting) of property received free of charge for this or a similar type of property. Information about the current price must be documented, and in case of impossibility of documentary confirmation - by expert means.

The procedure for establishing the estimated value of precious metals, precious stones, jewelry and other valuables will be spelled out in p. 23 of Instruction No.157n... According to the new paragraphs introduced by the project in this paragraph, in relation to the listed assets, the estimated value is determined by the State institution for the formation of the State Fund of Precious Metals and Precious Stones of the Russian Federation, storage, release and use of precious metals and precious stones under the Ministry of Finance (Gokhran) in the manner prescribed Ministry of Finance.

In addition, the changes made to p. 25 of Instruction No.157n, it was established that the assessed value will take into account not only donated, but also other non-financial assets received free of charge.

Fixed assets

Conservation (de-conservation). According to the changes made to p. 38 of Instruction No.157n, the procedure for the conservation (de-conservation) of fixed assets will be considered in detail.

It is reported that the preservation of an object of fixed assets for a period of more than three months (de-preservation) is drawn up by a primary accounting document - an act on preservation (de-preservation) of fixed assets, containing information about the object of accounting (name, inventory number of the object, its initial (book) value, amount accrued depreciation), as well as information about the reasons and the period of conservation.

An item of fixed assets that is on conservation continues to be listed in the corresponding balance sheet accounts of the institution's working chart of accounts as an item of fixed assets.

Preservation (re-preservation) of an object of fixed assets for a period of more than three months is reflected by making an entry on preservation (re-preservation) of the object in the inventory card of the accounting object without drawing up accounting records for the corresponding analytical accounts accounts 0 101  00  000 "Fixed assets".

Initial cost. It is planned to expand the list of expenses that are included in the initial cost of fixed assets. In addition to the costs currently listed in p. 47 of Instruction No.157n, the initial cost of fixed assets can also include the costs of the lease agreement and the amount of interest on loans for the acquisition (creation) of fixed assets.

Land Plots - Non-Produced Assets

With the adoption of the bill, it will be necessary to take into account in a new way the land plots assigned to institutions on the basis of the right of permanent (unlimited) use.

Recall that at present such objects are accounted for at off balance sheet account 01"Property received for use" ( p. 333 of Instruction No.157n).

According to the changes made by the project in p. 71 of Instruction No.157n, land plots used by institutions on the basis of the right of permanent (perpetual) use (including those located under real estate objects) will be recorded on the corresponding analytical accounts accounts 103 00 "Non-produced assets" on the basis of a document (certificate) confirming the right to use a land plot, at their cadastral value (the value specified in the document for the right to use a land plot located outside the territory of the Russian Federation). Accordingly, similar provisions currently contained in p. 333 of Instruction No.157n, with the adoption of the bill will be deleted.

Calculations for damage and other income

As noted above, it is planned to change the name accounts 209 00 (instead of the current name "Settlements for property damage" - the name "Settlements for damage and other income"). In addition, new analytical accounts will be added to the existing ones:

a) score 209 30 "Calculations for compensation of costs";

b) score 209 40 "Calculations on the amounts of compulsory withdrawal";

v) score 209 83 “Calculations for other incomes”.

According to p. 220, 221 Instructions no.157n(subject to changes introduced by the project) score 209 00 will be intended for accounting of settlements:

• by the amounts of identified shortages, theft of funds and other valuables;
• by the amount of losses from damage to material values;
• for other amounts of damage caused to the property of the institution, subject to compensation by the guilty persons in the manner prescribed by the legislation of the Russian Federation;
• on the amounts of advance payments not returned by the counter-agent in the event of termination of contracts (other agreements), including by a court decision, when conducting claims work;
• on the amount of debt of accountable persons, not returned in time (not withheld from wages), including in the event of challenging the deductions;
• on the amount of debt for unworked vacation days upon dismissal of an employee before the end of the working year on account of which he has already received an annual paid vacation;
• by the amount of overpaid payments;
• on the amounts of compulsory seizure, including when compensation for damage in accordance with the legislation of the Russian Federation (in particular, in the event of insured events);
• on the amount of damage caused as a result of actions (inaction) of officials of the organization;
• on the amount of damage to be reimbursed by a court decision in the form of compensation for costs associated with legal proceedings (payment of legal costs);
• for other damages, as well as for other incomes arising in the course of the economic activity of the institution that are not reflected in the analytical accounts accounts 205 00 "Calculations by income".

Calculations for VAT deductions

To account for calculations of tax deductions for VAT, it is planned to introduce account 210 10 with the same name. As mentioned above, this account will replace the current account "Calculations for VAT on purchased material assets, works, services".

It should be noted that the grouping of calculations for VAT deductions will be carried out in the context of the following analytical accounts ( p. 224 of Instruction No.157n taking into account the changes introduced by the project):

- 210  11 "Calculations for VAT on advances received." This account is intended for accounting of settlements on the amount of VAT from the received preliminary payments on account of the forthcoming sale of non-financial assets (works, services) within the framework of the institution's activities subject to VAT in the manner prescribed by the tax legislation of the Russian Federation;

- 210  12 "Calculations for VAT on purchased material assets, works, services." This account records the amount of VAT charged by suppliers (contractors) for delivered non-financial assets, work performed, services rendered, accrued and paid by the institution as a tax agent in cases stipulated by the tax legislation of the Russian Federation.

Settlements with other debtors

As before, settlements with other debtors will be reflected in account 210 05 ... Moreover, according to the changes introduced by the project in p. 235 of Instruction No.157n, not only settlements with debtors arising in the course of the institution's activities and not provided for reflection on other accounts of the Unified Chart of Accounts will be taken into account on this account, but also settlements for the following operations:

• provision of security for applications for participation in a tender or a closed auction, security for the execution of a contract (agreement), other security payments, deposits;
• reflection in the accounting by administrators of income expected to receive taxes, fees, and other payments, the obligation to pay which in accordance with the current legislation is considered fulfilled (according to the submitted declarations, calculations, and other documents).

Settlements with other creditors

Changes to p. 281 of Instruction No.157n, the purpose is specified accounts 304 06 “Settlements with other creditors”. It is planned that the specified account will be used to account for settlements with debtors for transactions that arise in the course of the institution's activities and are not intended to be reflected in other accounts of the Unified Chart of Accounts, including transactions for accepting non-financial and financial assets for accounting, settlements for obligations , the financial result on the transfer act (separation balance sheet):

• in case of reorganization by merger, acquisition, division, separation;
• when changing the type of government institution to budgetary or autonomous;
• when changing the type of a budgetary or autonomous institution to a state one.

Provisions for future expenses

With the adoption of the bill, a new one will be introduced into the Unified Chart of Accounts. account 401 60 "Reserves for future expenses", and Instruction No. 157n will appear p. 302.1 on the application of this account.

So, in accordance with this paragraph account 401 60 designed to reflect reserves for future expenses (deferred liabilities) formed for payment:

a) expenditure obligations arising from the adoption of other obligations (for example, to pay for vacations for actually worked hours or compensation for unused vacation, including upon dismissal, payment at the request of buyers for warranty repairs, routine maintenance in cases stipulated by the supply contract, and etc.);

b) expenditure obligations arising by virtue of the legislation when deciding on the restructuring of activities, including when deciding on the reorganization of an institution, changing its structure (creating or liquidating branches, separate (structural) divisions, changing types of activities);

c) expenditure obligations contested in court, including the collection of penalties and fines arising from civil law agreements (contracts), as well as payment of court costs (costs), including in the case when the main manager of funds of the budget of public law education acts in court on behalf of a public law entity as a representative of the defendant in claims against a public law entity:

• on compensation for harm caused to an individual or legal entity as a result of illegal actions (inaction) of state bodies or officials of these bodies, according to departmental affiliation, including as a result of the issuance of acts of state authorities that do not comply with the law or other legal act;
• presented in case of insufficiency of the limits of budgetary obligations brought to the subordinate recipient of budgetary funds, which is a state institution, for the fulfillment of his monetary obligations;

d) expenses incurred for which settlement documents were not received in a timely manner (for utilities, communication services);

e) in other cases provided for in the formation of the accounting policy of the institution.

Analytical accounting for account401  60 it will be necessary to keep in a multigraph card or card accounting of funds and settlements by type of created reserves.

Moreover, according to the new p. 302.1 of Instruction No.157n the procedure for the formation of reserves (types of formed reserves, methods for assessing liabilities, the date of recognition in accounting, etc.) is established by the institution as part of the formation of an accounting policy. In this case, the reserve should be used only to cover the costs for which it was created.

Its useful to note, account 401 60 will be introduced into the forms of financial statements. Corresponding changes to Instructions no.33n have already been prepared and posted on the website of the Ministry of Finance.

Authorization of expenses

The amendments prepared by the bill will also affect the procedure for the application of invoices for authorizing expenditures. In particular, it is planned to introduce additional analytical accounts, for example:

• an account providing for the authorization of expenses for another financial period - account 500 90 "Authorization for other reporting years (outside the planning period)". Recall that accounts are currently used to reflect the authorization of expenditures in the current year, as well as for the next year and the planning period (that is, for another three years);
• the account establishing the reflection of the assumed obligations on it - score 502 07 Commitments Accepted. Note that the commitments assumed include commitments, the adoption of which is planned in accordance with the procurement schedule. Accounting for assumed obligations is carried out on the basis of documents confirming the planning of the institution's obligations or planning changes to previously assumed obligations in the current financial year, next financial years, including outside the planning period.

Off-balance sheet accounting

It was mentioned above that, according to the changes made by the project to the rules for maintaining off-balance sheet accounting, they are not subject to accounting for the balance sheet (on off balance sheet account 01) land plots assigned to institutions on the basis of the right of permanent (unlimited) use. In addition, the amendments will affect the following off-balance accounts:

02 "Material values ​​accepted for storage." On this account, it is additionally planned to take into account the property in respect of which a decision was made to write off (terminate operation) until its dismantling (utilization, destruction);

04 "Debt of insolvent debtors". It is specified that debt cancellation from the specified account must be carried out on the basis of the decision of the institution's commission on the receipt and disposal of assets in the case of the availability of documents confirming the termination of the obligation by the death (liquidation) of the debtor, as well as upon completion of the period for possible renewal of the debt collection procedure in accordance with the current legislation;

09 "Spare parts for vehicles issued to replace worn out". According to the provision added to p. 349 of Instruction No.157n, upon disposal of the vehicle, the material values ​​installed on it are debited from the specified off-balance sheet account;

17 "Receipt of funds to the institution's accounts." It is specified that this account is intended to record receipts of funds not only to the bank (personal) accounts of institutions, but also to the cash desk;

18 "Disposal of funds from the accounts of the institution." It is reported that this account will take into account payments made not only from bank (personal) accounts, but also from the institution's cash desk;

30 "Settlements for the fulfillment of monetary obligations through third parties." It should be noted that this account is being introduced for the first time. It is designed to record settlements for the fulfillment of monetary obligations through third parties (when paying pensions, benefits, making other payments to individuals through Russian Post offices, payment agents). Analytical accounting for the account is carried out in a multigraph card and (or) card for accounting for funds and settlements in the context of monetary obligations by types of payments of budget funds or other payments.

As can be seen from this article, the amendments prepared by the bill affect almost all sections of Instruction No. 157n. Some of them are of a clarifying nature and eliminate existing inconsistencies with the current legislation of the Russian Federation. Other amendments are significant, for example, accounting accounts are changed, new ones are introduced, and in some cases the very approach to accounting for certain facts of economic life changes. The prepared changes are planned to be adopted and put into practice by the end of 2014.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions, approved by By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

Instructions on the procedure for drawing up, 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 No. 33n.