Changes to the Chart of Accounts for accounting of budgetary institutions and the Instructions for its application, introduced by Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n (hereinafter referred to as Order No. 227n) have long been expected. Innovations are due to the need to bring the Chart of Accounts and Instructions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), in accordance with the Unified Chart of Accounts and the provisions of the Instructions for its application, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 (hereinafter referred to as Instruction No. 157n), new provisions of budget legislation regarding the structure budget classification, changes in the procedure for preparing financial statements.

Innovations must be applied in order to formulate the accounting policy for 2016 and accounting indicators as of January 1, 2016 (with the exception of the requirements for the formation of 1-4 digits of the account number).

One of the significant changes is that almost all references to the procedure for using primary accounting documents for recording purposes have been removed from Instruction No. 174n business transactions.

Source documents

Budgetary (autonomous) institutions can establish the procedure for generating 5-14 digits of the account number in their accounting policies. In particular, you can use codes for target expense items. If accounting policy the issue of forming 5-14 digits of the account number has not been resolved, then zeros must be indicated in these digits.

The procedure for the formation of incoming account balances has been regulated financial assets, with the exception of accounts 0 106 00 000 and 0 107 00 000 - at the beginning of the year, zeros are indicated in digits 5-17.

In addition, special rules are provided for accounts 0 204 00 000, 0 401 30 000, 0 401 20 270. Zeros are always indicated:

• in 1-14 digits account numbers account 0 204 00 000 “Financial investments”;
• in 1-17 digits of account number 0 401 30 000 “Financial result of previous reporting periods”;
• in 5-17 digits of account numbers, account 0 401 20 270 “Expenses on transactions with assets.”

Note. The use of budget classification by budgetary institutions for accounting purposes can be found in the material in the Encyclopedia of Solutions. Budgetary sphere

Changes to the Chart of Accounts

Mainly related to their alignment with the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (clauses 2.1-2.24 of Order No. 227n). The names of many accounts have been adjusted, and corresponding adjustments have been made to the provisions of Instruction No. 174n.

The chart of accounts has been supplemented with new analytical accounts, including:

• 0 205 82 000 “Calculations for uncleared receipts” (clause 2.7 of Order No. 227n);
• 0 206 11 000 “Calculations for wages” (clause 2.8 of Order No. 227n) - used to reflect the employee’s debt during recalculation wages associated, for example, with the submission of a corrective report card for recording the use of working time (in the case of providing certificates of incapacity for work, fulfilling a state duty);
• analytical accounting accounts have been introduced to account 0 209 00 000 “Calculations for damage and other income”, in particular: 0 209 30 000 “Calculations for compensation of costs”, 0 209 40 000 “Calculations for amounts of forced seizure”, 0 209 83 000 “ Calculations for other income" (clauses 2.9-2.12 of Order No. 227n);
• 0 210 10 000 “Calculations for tax deductions for VAT" (clauses 2.13-2.14 of Order No. 227n);
• 0 401 40 172 “Deferred income from operations with assets” (clause 2.18 of Order No. 227n);
• linking accounts 0 401 50 000 “Deferred expenses” and 0 401 60 000 “Reserves” upcoming expenses» with specific KOSGU codes is not provided for in the new editions; the accounting procedure in these accounts should be determined in the accounting policy based on the economic content of the transactions (clauses 2.19, 2.25 of Order No. 227n).

IN new edition section 5 “Authorization of expenses” is set out (clause 2.20 of Order No. 227n). Accounting for analytical accounts of accounts 0 502 00 000 “Liabilities”, 0 504 00 000 “Estimated (planned) assignments”, 0 506 00 000 “Right to assume obligations”, 0 507 00 000 “Approved amount of financial support”, 0 508 00 000 “Received financial support” is organized according to the corresponding analytical codes of the type of receipts, disposals of the accounting object, corresponding to the KOSGU codes.

Off-balance sheet accounts have also been added (clause 2.24 of Order No. 227n):

• 27 “Material assets issued for personal use to employees (employees)”;
• 30 “Calculations for execution monetary obligations through third parties";
• 31 “Shares at par value”.

OUR HELP

By Order of the Ministry of Finance of Russia dated March 1, 2016 No. 16n “On amendments to the order of the Ministry of Finance Russian Federation dated December 1, 2010 No. 157n" (the order is being registered with the Ministry of Justice of Russia) provides for the introduction of a new off-balance sheet account 40 "Assets in management companies", intended for accounting for assets located in trust management in management companies reflected in account 0 204 51 000 “Assets in management companies”.

Changes to the Instructions for using the chart of accounts

Non-financial assets

The new edition sets out, in particular, the provisions of clause 9 of Instruction No. 174n (clause 3.3 of Order No. 227n):

• according to the order of recording the increase in the initial cost of fixed assets as a result of completion, modernization, reconstruction;
• on the capitalization of unaccounted for objects identified during the inventory;
• on the acceptance for accounting of fixed assets received as compensation in kind for damage caused by the guilty party. Acceptance of non-financial assets into accounting as part of the movement between the parent institution and (or) separate units is no longer limited to activity code “4”.

Receipt land plots on the right of permanent (perpetual) use, including those located under real estate, is reflected in the debit of account 4,103 11,000 “Land - real estate of the institution” and the credit of account 4,401 10,180 “Other income” (clause 3.10 of Order No. 227n, clause 20 of Instruction No. 174n).

Postings have also been added to recognize capital investments made in fixed assets as expenses of the current financial year, intangible assets that were not created (not recognized as assets) in the presence of a decision to terminate sales investment project, within the framework of which capital investments were made (clause 3.29 of Order No. 227n).

• transfer of special equipment from the warehouse to the scientific department to perform R&D under the contract;
• transfer of material reserves to employees (employees) of the institution for personal use for the performance of their official (official) duties;
• transfer of young animals to the main herd;
• recording of material reserves formed as a result of the authorized body making a decision on the sale, gratuitous transfer of decommissioned movable property.

The new edition sets out the provisions for the formation of manufacturing costs finished products, accounting for finished products, the procedure for accounting for trade margins when identifying shortages or causing damage to property, including due to natural disasters, has been clarified and expanded (clause 3.22 of Order No. 227n).

OUR HELP

• debts of customers in accordance with long-term contracts and settlement documents for individual stages of work and services completed and delivered to them;
• debts of buyers under a contract for the sale of property, providing for payment by installments, with the transfer of ownership (rights of operational management) to the object after completion of settlements;
• income in the form of grants, subsidies, including for other purposes, under agreements on the provision of subsidies (grants) in the next financial year (years following the reporting year).

The procedure for writing off receivables (payables) from the balance sheet has been clarified, in particular, those recorded in account 0 205 00 000 “Calculations of Income” (clause “b”, clause 3.54 of Order No. 227n).

Additions and adjustments also affected the procedure for reflecting transactions with funds in temporary disposal, including foreign currency(clauses 3.47, 3.48 of Order No. 227n).

In connection with the expansion of analytics for account 0 209 00 000, new correspondence was introduced into Instruction No. 174n (clause “d”, clause 3.63 of Order No. 227n), including (Table 2):

Table 2. New correspondence for account 0 209 000

Account correspondence
		Reflection of the amount of damage: on amounts owed by employees of the institution for amounts of wages overpaid to them (not withheld from wages), in the event that the employee disputes the grounds and amounts of deductions; in the amount of debt former employee before the institution for unworked vacation days upon his dismissal; for amounts of debt to the institution, subject to compensation by court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, legal costs)
		Accrual of debt in the amount of claims for compensation of institution expenses by recipients of advance payments, accountable amounts
		Reflection of the amount: damage in the form of accrued interest for the use of someone else's money due to their unlawful retention, evasion of their return, other delay in their payment, or unjustified receipt or savings; debts for compensation for property damage in accordance with the legislation of the Russian Federation in the event of insured events; debts on fines, penalties, penalties accrued for violation of the terms of contracts for the supply of goods, performance of work, provision of services

Postings are provided to reflect in accounting the decrease in settlements with debtors on analytical accounts of account 2,205,00,000, as well as on account 2,209,40,000 in correspondence with the corresponding analytical accounts of account 2,302,00,000 by termination of the counterclaim by offset (clause “c” clause. 3.54, paragraph “g”, paragraph 3.64 of Order No. 227n).

The new edition sets out and supplements the provisions of paragraphs. 112, 113 Instructions No. 174n on reflecting transactions on analytical accounts of account 0 210 10 000 “Calculations for tax deductions for VAT” (clauses 3.67, 3.68 of Order No. 227n).

Also brought into line with the applicable accounting methodology are the provisions for accounting for settlements of budgetary institutions with the government body exercising the functions and powers of the founder in their regard, reflected in account 0 210 06 000 “Settlements with the founder” (clause 116 of Instruction No. 174n, clause 3.70 Order No. 227n).

More details on how transactions are reflected in financial asset accounts can be found in the materials of the Encyclopedia of Solutions. Budgetary sphere:

• Accounting for transactions with subsidies for the implementation of government tasks
• Government funds are on the way. Account 201 03
• Accounting for government agency settlements for damage and other income. Account 209 00
• Settlements between a government agency and a financial authority for cash. Account 210 03
• Settlements between a budgetary (autonomous) institution and its founder. Account 210 06

Liabilities

The most significant changes affected account 0 304 06 000 “Settlements with other creditors”. Instruction No. 174n was supplemented with correspondence on account 0 304 06 000 to reflect in the accounting of transactions carried out within the framework of various types of activities (financial support). Previously, this procedure was regulated at the level of letters from the Ministry of Finance of Russia and Federal Treasury. In particular, using account 3,304,06,000, the withholding of the amount of satisfaction of the requirements of institutions in case of violation of the terms of the agreement (contract) from the received amounts of deposits and pledges, including to secure applications for participation in the competition, can be reflected. The use of account 0 304 06 000 is provided for accounting for the reduction of debt (clauses 3.83, 3.84 of Order No. 227n):

• accountable person for the return of unused Money (monetary documents) for the amount of deductions made from wages (other income) for another type of financial support (activity);
• the person at fault for damage in the amount of deductions made from wages, scholarships and other income, for another type of financial support (activity).

The use of account 0 304 06 000 is provided for when executing accounts receivable, recorded in the accounts 0 205 00 000 “Settlements for income”, 0 209 00 000 “Settlements for damage and other income”, 0 206 00 000 “Settlements for advances issued”, 0 207 00 000 “Settlements for credits, borrowings (loans )", 0 208 00 000 "Settlements with accountable persons", for income (payments) due to other financial source, including offset of counterclaims (withholdings). Also, account 0 304 06 000 is used for accounting for non-financial, financial assets (except for non-cash funds), settlements of obligations, the financial result of the institution under the transfer act (separation balance sheet) during reorganization through merger, accession, division, separation.

New rules have been established regulating the procedure for closing settlements on account 0 304 06 000 at the end of the financial year (clause “c”, paragraph 3.90 of Order No. 227n).

Financial results

The main innovation is the establishment of an accounting procedure for the newly introduced account 0 401 60 000 “Reserves for future expenses” in the Chart of Accounts for budgetary institutions (clause 3.95 of Order No. 227n), as well as reflection of the corresponding entries in account 0 502 09 000 “Deferred liabilities "

Previously, an example of detailing the chart of accounts and accounting records for the account 0 401 60 000 were given respectively in Appendix 1

Authorization of expenses

Almost all provisions of this section have undergone more or less significant changes. In connection with the introduction of new accounts and the expansion of analytics on expense authorization accounts, adjustments and additions were made to Section 5 of Instruction No. 174n, which provide for the accounting procedure, in particular, for accounts 0 502 07 000 “Accepted liabilities”, 0 502 09 000 “Deferred liabilities ", 0 504 00 000 "Estimated (planned, forecast) assignments" and 0 507 00 000 "Approved amount of financial support".

You can learn about the procedure for recording expenses in the accounts for authorization in the Encyclopedia of Solutions. Budgetary sphere:

• Authorization of government expenses. Account 500 00
• Accounting for authorization of expenses in a budgetary (autonomous) institution

Olga Monaco , expert in the “Budget Sphere” direction of the Legal Consulting Service GARANT, auditor

When working with the chart of accounts of a budgetary institution, take into account the changes made to Instruction No. 174n. The latest changes are described in the draft of the Ministry of Finance dated August 23, 2019. Instruction 174n for budget accounting in 2019 with changes you can download in the article.

In connection with amendments to the accounting law 402-FZ and order 209n on the procedure for applying KOSGU adopted in 2019, the Ministry of Finance prepared adjustments to charts of accounts and instructions for their application. The changes are described in the draft of the Ministry of Finance dated August 23, 2019. We are talking about the changes that are expected to be made to Order 174n for budgetary institutions.

See the reference book for all changes to Instruction 174n. The directory is updated as new changes come into force.

Download Instruction 174n in the current edition

For the always current version of Instruction 174n, see the legal framework of the State Finance System. You can also compare the current and previous versions of Order of the Ministry of Finance dated December 16, 2010 174n.

Latest changes in Instruction 174n according to the Ministry of Finance project dated 08/23/2019

In the current edition of 174n, in a number of accounts in the last three positions (24-26) articles of KOSGU are indicated and there is a footnote<1>, which means that when applying the account, you need to perform further detailing by sub-items. In the version proposed by the Ministry of Finance, such detail has been completed. For example, previously changes in the value of the rights to use assets were reflected in the accounts:

• 0 111 4x 350 – magnification;
• 0 111 4x 450 – decrease.

Now Instruction 174n uses the following accounts:

• 0 111 4x 351 – magnification;
• 0 111 4x 451 – decrease.

The values ​​of 24-26 digits in accounts with KOSGU 560, 660, 730, 830 have been changed. These items are detailed by subitems depending on the category of the counterparty. In cases where the account is used for a specific category, details are provided in Instruction 174n. For example, increase accounts payable for wages is reflected in the account:

• 0 302 11 730 – in the current version;
• 0 302 11 737 – in an updated version.

KOSGU 737 – these are settlements with individuals. If the account can be applied to settlements with different categories of counterparties (for example, 0 302 34 730), the accounting entity must perform the details independently. In Appendix No. 1 (chart of accounts), a new group has been added: 0 114 80 000 to account for reserves for reducing the cost of inventories.

The instructions for using the chart of accounts (Appendix No. 2) suggest the following changes:

1. Clause 5 states that the accounting registers at the end of the current year do not include turnover on accounts reflecting increases and decreases in assets and liabilities, with the exception of those that have KOSGU articles 540, 550, 560, 640 in positions 24-26, 650, 660, 730, 830.
2. In clause 10, transactions have been added for performing operations on the transfer of OS worth up to 10,000 rubles. for the personal use of employees.
3. In clause 12, an account 0 401 20 250 has been added, the debit of which reflects the transfer of fixed assets to a government agency or government agency.
4. In clause 20, the account to which the change in the value of the land plot should be attributed due to the adjustment of the cadastral value has been changed. You need to use the account 0 401 10 176.
5. Analytical accounting for account 0 106 00 000 should be kept separately for each facility under construction in the context of concession agreements (if any).
6. In paragraph 133, entries have been added to reflect the decrease in accounts receivable for the return to the budget of unused balances of targeted subsidies upon receipt of a decision from the founder on the advisability of their use.

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Changes to Instruction 174n according to Order 299n

For all changes, see the appendix to the Order of the Ministry of Finance dated December 28, 2018 No. 299n or the review of the State Finance System:

Changes in the chart of accounts

The chart of accounts in the new edition of Instruction 174n contains the changes given above for 157n, but taking into account the specifics of institutions. Budgetary organizations cannot receive income in the form of taxes, state duties, social security contributions, customs payments, therefore accounts of group 0 205 10 are not included in Instruction 174n at all and the new detail is not relevant. Accounts 0 205 51, 0 205 61, 0 205 53 and 0 205 63 are not used to reflect gratuitous receipts from groups 0 205 50 and 0 205 60.

Accounting accounts for advances on gratuitous transfers (206 40 and 206 80) and for settlements on gratuitous transfers (302 40 and 302 80) correspond to the tables for 157n and are described in Instruction 174n with full detail. For example, for others not financial organizations in accordance with 209n, KOSGU 564, 664, 734, 834 are indicated, and for public sector financial organizations - 563, 663, 733, 833. For tax payments (accounts 303), KOSGU 831 and 731 are indicated, because the recipient is federal budget. For depositors (304 02) and salary deductions (304 03), codes 837 and 737 are used, because settlements are made with individuals.

Fully detailed KOSGU are not indicated for all accounts, so when drawing up a work plan you will have to be guided by 209n. Positions for which a subarticle should be selected are marked in Instruction 174n with the sign<1>. For code 304 04 000 “Internal departmental settlements”, one line was left in the plan; the decodings that were in the old edition were removed. By financial results just like in 162n, the previous transcripts were removed, the groups were left:

• 401 10 100 – income received;
• 401 18 100 – income received from the previous reporting period;
• 401 19 100 – income received from previous reporting periods;
• 401 20 200 – expenses incurred;
• 401 28 200 – incurred expenses of the previous reporting period;
• 401 29 200 – expenses incurred in previous reporting periods.

Regarding the costs of manufacturing products, three lines are left in the new edition:

• 109 60 200 – direct costs;
• 109 70 200 – overhead costs;
• 109 80 200 – general business expenses.

All changes to off-balance sheet accounts in 157n are also taken into account in Instruction 174n.

Instructions for use

For budgetary institutions there are requirements for the content of positions in 26-digit accounts. The first 17 must be full or partial BC. In cases provided for by law, in positions 15-17 you need to enter the type of expense from the comparative table of the Ministry of Finance dated 09/04/2017, and in 24-26 - KOSGU.

The instructions for use contain new entries that should be used in accounting:

• receipt for fixed-term use under an operating lease agreement for NFA for preferential terms reflected as debit 0 111 40 (right to use NFA) and credit 0 401 40 180 (income from gratuitous use of the asset) in the amount of the fair value of the lease as of the date of signing;
• in case of early termination of the contract, the same operation is performed using the “Red reversal” method for the amount of lost income;
• upon receipt from the founder of an asset for which there is an impairment loss, an entry is made to debit 0 304 04 and credit 0 114 40. If such an asset is received free of charge, the debit will have an account 0 401 10 with KOSGU 190 (gratuitous non-cash receipts to the public administration sector) .

Change accounting entries occurred for almost every account due to the detailing of KOSGU, the introduction of new accounts, and the adjustment of the purpose of old ones. To avoid making mistakes in using KOSGU, use the service:

Composition of Instruction No. 174n on budget accounting

The instructions consist of two appendices. The first shows the Chart of Accounts broken down into on-balance sheet and off-balance sheet. Balance sheets, in turn, are divided into the following sections:

• non-financial assets,
• financial obligations,
• obligations,
• financial results,
• authorization of expenses.

Appendix No. 2 provides instructions for using the chart of accounts for accounting of budgetary institutions. It also consists of five sections.

Most recently they were changed. Therefore, when organizing accounting for financial and non-financial assets, accounting employees should pay special attention to the adjusted provisions of the new edition of the Instructions. Our article will provide Instruction 174n with changes for 2020.

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 101)

Let's look at the main changes in account 101 00 000 “Fixed Assets”:

1. New wiring has appeared. When fixed assets are transferred for financial lease (gratuitous perpetual use) by the lessor (lender), the disposal of fixed assets classified as non-operating (financial) environment objects is reflected in the following entries:

2. A new group 0 101 90 00 000 “Fixed assets - property in concession” and analytical accounting accounts were introduced:

Analytical accounting account	Account names
0 101 91 000	“Residential premises = property in concession”
0 101 92 000	“Non-residential premises (buildings and structures) – property in concession”
0 101 94 000	“Machinery and equipment – ​​concession property”
0 101 95 000	“Vehicles – concession property”
0 101 97 000	“Biological resources – property in concession”
0 101 98 000	“Other fixed assets – property in concession”

3. The group of accounting accounts 0 101 40 000 “Fixed assets – leased items” and analytical accounts for it (0 101 (41 – 48) 000) are excluded.

4. The following accounts have been excluded:

Analytical accounting account	Account name
0 101 18 000	“Other fixed assets – real estate of the institution”
0 101 21 000	“Residential premises are particularly valuable movable property of an institution”
0 101 23 000	“Structures are especially valuable movable property of an institution”
0 101 31 000	“Residential premises – other movable property of the institution”
0 101 43 000	“Structures – leased items”

5. Certain account names have been changed:

Account name in the old version	Name of the account in the new edition
0 101 26 000 “Industrial and business equipment - especially valuable movable property of the institution”	0 101 26 000 “Industrial and economic equipment - especially valuable movable property of the institution”
0 101 27 000 " Library fund- particularly valuable movable property of the institution"	0 101 27 000 “Biological resources are particularly valuable movable property of the institution”
0 101 33 000 “Structures – other movable property of the institution”	0 101 33 000 “Investment real estate” – other movable property of the institution
0 101 36 000 “Industrial and business equipment - other movable property of the institution”	0 101 36 000 “Industrial and economic inventory - other movable property of the institution”
0 101 37 000 “Library collection – other movable property of the institution”	0 101 37 000 “Biological resources – other movable property of the institution”

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 102)

On account 102 00 000, as in the old version of the Instructions, intangible assets are taken into account. But the changes affected this account too - analytical accounting accounts 0 102 40 000 “Intangible assets - leased items” were excluded.

That is, currently only 2 accounts are used to generate information about the presence of business transactions and intangible assets: (click to expand)

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 103)

Non-productive assets are subject to accounting in account 103 00 000. After making adjustments to the Instructions, the following groups of accounts are now used to account for non-productive assets:

Account group	Name
0 103 10 000	Non-productive assets – real estate of the institution
0 103 30 000	Non-productive assets – other movable property
0 103 90 000	Non-productive assets – as part of the grantor’s property

Previously used analytical accounting accounts belong to the 1st group. New accounts have been introduced for groups 30 and 90:

Check	Name
0 103 32 000	Subsoil resources – other movable property of the institution
0 103 33 000	Other non-produced assets – other movable property of the institution
0 103 91 000	Land is part of the grantor's property

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 104)

Account 104 00 000 “Depreciation” for accounting for depreciation charges has been adjusted to a significant extent:

1. Accounts excluded:

Analytical accounting account	Name
0 104 18 000	Depreciation of other fixed assets – real estate of the institution
0 104 21 000	Depreciation of residential premises – especially valuable movable property of an institution
0 104 23 000	Depreciation of structures - especially valuable movable property of the institution
0 104 31 000	Depreciation of residential premises - other movable property of the institution
0 104 43 000	Depreciation of structures – leased items

2. The name of the accounting group for account 0 104 40 000 has changed. Now the name is “Depreciation of rights to use assets”, previously it was “Depreciation of leased items”.

3. A new accounting group for account 0 104 40 000 “Depreciation of property in concession” was introduced.

4. New budget accounting entries have appeared:

Operation	DEBIT	CREDIT
Termination of the right to use assets upon early termination of the agreement under which operating lease items were taken into account (disposal of an accounting item) must be reflected in the amount of accumulated depreciation of the right to use assets.
Termination of the right to use an asset (subject to full execution of the contract) (disposal of an accounting object) must be reflected in the amount of the book value of the right to use the assets.	... corresponding analytical accounting accounts account 0 104 40 000 “Depreciation of rights to use assets”	... corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets”

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 105)

Let us list the changes relating to the account 105 00 000 “ Material reserves»:

1. Account group 40 “Inventories - leased items” and its analytical accounting accounts 0 105 44 000 “ Construction Materials- leased items" and 0 105 46 000 "Other inventories - leased items".
2. Accounting entries related to the accounting of inventories received under a leasing agreement were deleted.

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 106)

Account 106 00 000 “Investments in non-financial assets” has also undergone some changes: (click to expand)

1. Added account 0 106 33 000 “Investments in non-produced assets - other movable property of the institution.”
2. The account group 0 106 90 000 “Investments in the property of the grantor” and analytical accounts for it were introduced: 0 106 91 000 “Investments in fixed assets in the concession” and 0 106 93 000 “Investments in non-produced assets in the concession”.
3. Count group 40 has been renamed. Instead of the old name “Investments in leased objects” the name “Investments in financial lease objects” is now used.

For this reason, the following analytical accounting accounts were excluded:

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 107)

Due to the fact that account group 40 was excluded from account 107,00,000 “Non-financial assets in transit”, the following accounts were excluded from the analytical accounting accounts of non-financial assets in transit:

• 0 107 41 000 “Fixed assets – leased items in transit”;
• 0 107 43 000 “Inventories – leased items in transit.”

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 109)

Account 109 90 (211 – 290) “Distribution costs” is excluded from the Instructions, and therefore it is no longer necessary to allocate costs attributable to distribution costs when taking into account the costs of manufacturing finished products, providing services and performing work.

Instruction 174n as amended for 2020 - changes in the chart of accounts (account 0 111 00 000)

On the analytical accounting accounts of account 0 111 00 000 “Rights to use assets”, the following operating lease objects are recorded:

Analytical accounting account	Name
0 111 41 000	Rights to use residential premises
0 111 42 000	Rights to use non-residential premises (buildings and structures)
0 111 44 000	Rights to use machinery and equipment
0 111 45 000	Rights to use vehicles
0 111 46 000	Rights to use industrial and household equipment
0 111 47 000	Rights to use biological resources
0 111 48 000	Rights to use other fixed assets
0 111 49 000	Rights to use non-produced assets

Registration of transactions to reflect the rights to use assets:

Operation	DEBIT	CREDIT
Recognition of an operating lease accounting object as a lessee (property user)	... corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets”	Accounts 0 302 24 730 “Increase in accounts payable for settlements of rent for the use of property”; 0 302 29 730 “Increase in accounts payable for payments for rent for use land plots and other isolated natural objects"
Receipt of non-financial assets related to the objects of accounting for operating leases on preferential terms for free-term use in accordance with the agreement, reflected by the institution (user) of non-financial assets in the amount of the fair value of lease payments.	... corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets”	… account 0 401 40 182 “Deferred income from gratuitous right of use”
Termination of the right to use an asset (if the contract is fully executed) (disposal of an accounting object) in the amount of the book value of the right to use the asset	... corresponding analytical accounting accounts account 0 104 40 000 “Depreciation of rights to use assets”	... corresponding analytical accounting accounts account 0 111 40 000 “Right to use non-financial assets”
Termination of the right to use an asset upon early termination of the agreement under which operating lease accounting items were taken into account (disposal of an accounting item)	The “red reversal” method in the amount of the residual value of the right to use the asset: DEBIT of the corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets”	CREDIT accounts 0 302 24 730 “Increase in accounts payable for settlements of rent for the use of property”, 0 302 29 730 “Increase in accounts payable for payments of rent for the use of land plots and other isolated natural objects”, 0 401 40 182 “Future income from gratuitous right of use.”
	In the amount of accumulated depreciation of the right to use the asset: DEBIT of the corresponding analytical accounting accounts account 0 104 40 000 “Depreciation of rights to use assets”	CREDIT to the corresponding analytical accounting accounts account 0 111 40 000 “Rights to use non-financial assets”

Instruction 174n as amended for 2020 - changes in the chart of accounts (account 0 114 00 000)

Let's consider which groups of accounts and analytical accounting accounts are used to generate, in monetary terms, information about accrued losses from impairment of fixed assets, intangible assets, non-produced assets and business transactions that reflect changes in impairment losses, in accordance with the objects of accounting and the content of the business transaction:

Account group	Analytical accounts
0 114 10 000 “Depreciation of the institution’s real estate”	0 114 11 000 “Depreciation of residential premises - real estate of the institution” 0 114 12 000 “Impairment non-residential premises(buildings and structures) - real estate of institutions" 0 114 13 000 “Impairment investment property- real estate of institutions" 0 114 15 000 “Impairment Vehicle- real estate of institutions"
0 114 20 000 “Depreciation of particularly valuable movable property of the institution”	0 114 22 000 “Depreciation of non-residential premises (buildings and structures) - especially valuable movable property of institutions” 0 114 24 000 “Depreciation of machinery and equipment - especially valuable movable property of institutions” 0 114 25 000 “Depreciation of vehicles - especially valuable movable property of institutions” 0 114 26 000 “Depreciation of production and economic inventory - especially valuable movable property of institutions” 0 114 27 000 “Depreciation of biological resources - especially valuable movable property of institutions” 0 114 28 000 “Depreciation of other fixed assets – especially valuable movable property of institutions” 0 114 29 000 “Depreciation of intangible assets - especially valuable property of institutions”
0 114 30 000 “Depreciation of other movable property of the institution”	0 114 32 000 “Depreciation of non-residential premises (buildings and structures) - other movable property of institutions” 0 114 33 000 “Impairment of investment real estate – other movable property of institutions” 0 114 34 000 “Depreciation of machinery and equipment – ​​other movable property of institutions” 0 114 35 000 “Depreciation of vehicles – other movable property of institutions” 0 114 36 000 “Depreciation of production and economic inventory - other movable property of institutions” 0 114 37 000 “Depreciation of biological resources - other movable property of institutions” 0 114 38 000 “Depreciation of other fixed assets – other movable property of institutions” 0 114 39 000 “Depreciation of intangible assets – other movable property of institutions”
0 114 60 000 “Impairment of non-productive assets”	0 114 61 000 “Depreciation of land - non-productive assets” 0 114 62 000 “Impairment of subsoil resources – non-productive assets” 0 114 63 000 “Impairment of other non-productive assets - non-productive assets”

For the listed accounts, transactions will be reflected in the following entries:

Operation	DEBIT	CREDIT
Accrual of losses from impairment of fixed assets, intangible assets and non-productive assets	0 401 20 274 ​​“Losses from impairment of assets”	Analytical accounting accounts account 0 114 00 000 “Impairment of non-financial assets”
Taking into account amounts of losses from impairment of non-financial assets upon receipt of fixed assets, intangible assets, and non-productive assets	When transferring between the head office and separate divisions (branches): DEBIT of analytical accounting accounts account 0 304 04 000 “Internal departmental settlements”	CREDIT of analytical accounting accounts account 0 114 00 000 “Impairment of non-financial assets”
	When receiving free of charge: DEBIT account 0 401 10 189 “Other income”	CREDIT to analytical accounting accounts 0 114 00 000 “Impairment of non-financial assets”
	When internally moving accounting objects when they are classified (excluded) to (from) the category of especially valuable movable property: DEBIT account 0 401 10 172 “Income from transactions with assets”	CREDIT of analytical accounting accounts of account 0 114 00 000 “Impairment of non-financial assets” (with simultaneous reflection in DEBIT of the corresponding analytical accounting accounts of account 0 114 00 000 “Impairment of non-financial assets” and CREDIT of account 0 401 10 172 “Income from transactions with assets”).
Write-off of accumulated losses from impairment of non-financial assets for caused fixed assets, intangible assets, non-productive assets	When transferring fixed assets, intangible assets, non-productive assets as part of settlements between the head office, separate divisions (branches), reflected on the basis primary documents, issued by the transferring and receiving parties, and notifications in form 0504805: DEBIT of analytical accounting accounts 0 114 00 000 “Impairment of non-financial assets”	CREDIT of analytical accounting accounts 0 304 04 000 “Internal departmental settlements”
	When transferring accounting objects to a government body, state (municipal) institution, reflected on the basis of primary documents drawn up by the transferring and receiving parties, and notification in form 0504805:	CREDIT account 0 401 20 241 “Expenses for gratuitous transfers to state and municipal organizations”
	When transferring fixed assets upon their sale on the basis of a decision of the permanent commission on receipt and disposal of assets, on the gratuitous transfer of fixed assets, intangible assets, adopted in accordance with the laws of the Russian Federation (in relation to organizations other than international financial organizations, supranational organizations and foreign governments , individuals), incl. when a budgetary institution creates other organizations, as well as disposal of fixed assets, intangible assets according to the decision taken on their write-off when transferring fixed assets to non-operating (financial lease): DEBIT of analytical accounting accounts account 0 114 00 000 “Impairment of non-financial assets”	CREDIT of analytical accounting accounts account 0 101 00 000 “Fixed assets”, accounts 0 102 00 000 “Intangible assets”

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 205 00)

Account 205 00 000 “Calculations on income” reflects calculations on the income of a budgetary institution and transactions with them. Let's look at the changes:

1. New budget accounting entries have appeared:

Operation	DEBIT	CREDIT
Accrual of income from rental property of a budget institution transferred under operating lease to tenants on the basis of agreements with them	2,205 21,560 “Increase in accounts receivable for operating lease income”	2 401 40 121 “Deferred income from operating leases”
Accrual of income from the rental of property of a budgetary institution transferred under a non-operating (financial) lease to tenants under an agreement	2,205 22,560 “Increase in accounts receivable for income from finance leases”	2 401 40 122 “Deferred income from finance leases”
Income from reimbursement to the lessor of expenses for the maintenance of the property transferred by him for use (upon the fact of corresponding requirements to the lessee)	0 205 35 560 “Increase in accounts receivable for income from contingent rental payments”	0 401 10 135 “Income from conditional rental payments”
Debt for unused balances of subsidies for other purposes in terms of balances, the need for which is not confirmed by the founder	5,205 83,560 “Increase in accounts receivable for settlements of subsidies for other purposes”	5 303 05 730 “Increase in accounts payable for other payments to the budget”
Debt for unused balances of subsidies for the purpose of budget investments in terms of balances, the need for which is not confirmed by the founder	6,205 84,560 “Increase in accounts receivable for settlements of subsidies for capital investments”	6 303 05 730 “Increase in accounts payable for other payments to the budget”

2. New accounts have been introduced:

Check	Name
0 205 22 000	Calculations of income from finance leases
0 205 23 000	Calculations of income from payments for the use of natural resources
0 205 24 000	Calculations of income from interest on deposits, cash balances
0 205 25 000	Calculations of interest income on loans provided
0 205 26 000	Calculations of interest income on other financial instruments
0 205 27 000	Calculations of income from dividends from investment objects
0 205 28 000	Calculations of income from the granting of non-exclusive rights to the results of intellectual activity and means of individualization
0 205 29 000	Calculations for other income from property
0 205 32 000	Calculations of income from the provision of services (work) under the compulsory health insurance program
0 205 33 000	Calculations of income from fees for providing information from government sources (register)
0 205 35 000	Calculations for contingent lease payments
0 205 83 000	Calculations for subsidies for other purposes
0 205 84 000	Calculations for subsidies for capital investments
0 205 89 000	Calculations for other income

3. Account names have been changed:

Check	Name in the old edition	Name in the new edition
205 21	Calculations of income from operating leases	Settlements with payers of property income
205 31	Calculations of income from services paid services(works)	Settlements with payers of income from the provision of paid work and services
205 81		Settlements with payers of other income

4. Account group 40 “Calculations for forced seizure amounts” has been excluded.

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 206 00)

In KOSGU, new sub-items were added to account 206 00 000 “Settlements for issued advances”, and therefore new accounts are being introduced:

Check	Sub-article KOSGU
0 206 96 000 “Calculations for advances for payment of other expenses”	296 (from January 1, 2020)
0 206 27 000 “Calculations for insurance advances”	227 (from January 1, 2020)
0 206 28 000 “Calculations for advances for services, work for the purpose of capital investments”	228 (from January 1, 2020)
0 206 29 000 “Calculations for advance payments for rent for the use of land plots and other isolated natural objects”	229 (from January 1, 2020)

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 208)

Important! From January 1, 2020, subarticle 291 “Taxes, duties and fees” of KOSGU must reflect the costs of paying taxes (which can be included in expenses), government duties and fees, and various payments to budgets of all levels. Account 208 91 000 is now called “Settlements with accountable persons for payment of duties and fees”.

New analytical accounting accounts have also been introduced into account 208 00 000:

Check	Sub-article KOSGU
From January 1, 2020
0 208 93 000 “Settlements with accountable persons for payment of fines for violation of the terms of contracts (agreements)”	293
0 208 95 000 “Settlements with accountable persons for payment of other economic sanctions”	295
0 208 96 000 “Settlements with accountable persons for payment of other expenses”	296
From January 1, 2020
0 208 27 000 “Settlements with accountable persons for payment of insurance”	227
0 208 28 000 “Settlements with accountable persons for payment for services and work for capital investment purposes”	228
0 208 29 000 “Settlements with accountable persons for payment of rent for the use of land plots and other isolated natural objects”	229

Instruction 174n with changes for 2020 - changes in the chart of accounts (account 209)

An accountant, when making calculations on the amounts of damage caused to a budgetary institution and other income on account 209 00 000, will have to take into account the innovations:

1. Settlements for other income are reflected in account 209 89 000 (not in account 209 83 000).

2. The name of the group of accounts 209 40 has changed - now it is “Calculations for fines, penalties, penalties, damages” (not “Calculations for forced seizure amounts”).

3. New accounts have been introduced:

Check	Name
0 209 34 000	Cost compensation calculations
0 209 41 000	Calculations of income from penalties for violation of the terms of contracts (agreements)
0 209 43 000	Calculations of income from insurance claims
0 209 44 000	Calculations of income from compensation for property damage (except for insurance premiums)
0 209 45 000	Calculations of income from other amounts of forced seizure

Legislative acts on the topic

Common mistakes

Error: The accountant takes into account changes in Instruction No. 157n, but does not take into account the adjustments in Instruction 174n.

Order of the Ministry of Finance of the Russian Federation of December 16, 2010 N 174n
"On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application"

With changes and additions from:

Information about changes:

2. Approve the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions in accordance with Appendix No. 2 to this order.

The provisions of the Instructions for the application of the Chart of Accounts of accounting of budgetary institutions in terms of primary accounting documents are applied in accordance with the accounting policy of the accounting entity and the provisions of Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers, applied by public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines on their application" (registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519; official internet- legal information portal http://www.pravo.gov.ru, June 8, 2015).

3. This order is applied in the formation of the accounting policy of a budgetary institution, starting from 2011.

Registration N 19669

The Chart of Accounts for accounting of budgetary institutions and Instructions for its application have been approved.

The instruction establishes a uniform procedure for reflecting assets, liabilities and business facts in the plan accounts. It concerns state (municipal) budgetary institutions to which state authorities (state bodies), local governments provided subsidies, state academies of sciences and institutions created by them.

When accounting for assets, liabilities, results financial activities, as well as the business operations that change them, the rules and methods of its organization and conduct should be used. The listed facts are reflected in the plan accounts depending on the economic content.

It is allowed to enter additional analytical account codes that ensure the formation of the necessary information in accounting, as well as to determine the missing correspondence of accounts.

The order comes into force on the date of its official publication and applies to legal relations arising from January 1, 2011.

Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”

Registration N 19669

This order is applied in the formation of the accounting policy of a budgetary institution, starting from 2011.

What is Order No. 157n (instructions on budget accounting) as amended (2020)? This is a unified structure for generating synthetic and analytical accounting, intended for the distribution of facts of the financial and economic activities of the subject by assets and liabilities. In addition to the procedure for generating accounting accounts, the document contains detailed explanations of the rules for the application and execution of records - accounting transactions.

Instruction 157n on budget accounting in 2020 as amended, the text was last adjusted on 03/31/2018 by a separate Order No. 64n.

Who should apply:

• state-owned, BU and AU;
• government agencies and local governments;
• financial authorities and the Treasury;
• extra-budgetary funds of all levels.

Current document: instruction 157n on budget accounting in 2020 with changes (download).

Memo on instructions 157n on budget accounting in 2020 with changes

For all types of government institutions there are separate regulations, which regulate the features of the formation of a unified chart of accounts for a specific type.

Thus, for public sector employees, a unified chart of accounts is approved by Order Instruction 174n on budget accounting in 2020, as amended. Full name - Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Current order - No. 174n (instructions for budget accounting) with amendments (2020)

For autonomous institutions - Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (as amended on March 31, 2018)

For government agencies and other recipients of budget funds - 162n (instructions for budget accounting) as amended (2020) (Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n)

Features of application

Please note that the use of all accounting accounts named in the regulatory documents is not necessary. Each institution independently determines the list of synthetic and analytical accounts that are required to maintain full-fledged accounting. The working chart of accounts is approved in Accounting policy organizations.

Let us remind you that government agencies have the right to apply additional detail to existing accounting accounts. This can be established by the founder or a higher-ranking manager of the BS.

Primary and accounting documents

52n (instructions for budget accounting) as amended (2020) regulates the forms primary documentation and accounting registers to reflect the economic facts of the institution’s activities. The document is valid for all types of government institutions (Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (as amended on November 17, 2017)).

The document states:

• list of forms of primary documents and accounting journals;
• unified documentation forms;
• methodological recommendations for filling out forms.

Let us note that institutions have the right to independently develop (modify, change or create) other forms of primary and accounting documentation that take into account the specific features of the organization’s activities. Such norms are enshrined in Law No. 402-FZ. However, it is better to coordinate such decisions with higher-level RBS. In other words, instruction 52n on budget accounting in 2020, as amended, is not mandatory for use.

Budget reporting

The full list of reporting forms for public sector employees is also regulated by special instructions of the Ministry of Finance - in the instructions on budget accounting for budgetary institutions in 2020. Regulatory document sets:

• full composition of reporting forms;
• frequency of delivery;
• reporting procedure;
• Features of reflecting accounting operations in reporting forms.

However, officials differentiated the composition and procedure for preparing financial statements by type of institution.

For recipients of budget funds (treasury government agencies, state and municipal authorities, financial authorities and the Treasury, as well as extra-budgetary funds), Instruction No. 191n applies (Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (as amended on November 30, 2018)).

AU and BU are required to form financial statements taking into account 33n (instructions for budget accounting) as amended (2020) (Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n (as amended on November 30, 2018)).

Please remember that deadlines are set individually. Instruction 33n on budget accounting in 2020, as amended, does not regulate the deadlines. That is, specific deadlines for the provision of monthly, quarterly and annual accounting reports are set by higher-level RBS or the founder.

Documents useful in the work of an accountant

In addition to key instructions for accounting in budgetary institutions in 2020, accountants use other regulations. For example, Order No. 173n (instructions for budget accounting), as amended (2020), regulates the procedure for generating information, as well as the rules for exchanging this information with the financial committee authorities for maintaining a register of contracts concluded as a result of procurement.

But the procedure for returning funds to the federal budget of the state is established in instruction 152n on budget accounting in 2020, as amended.