Assignment agreement - the transactions of the assignor, assignee and debtor are different. Let's consider the main entries that need to be generated by each of the parties to the agreement, and the documents with which these accounting records must be supported by the parties to the agreement.

Assignment agreement: postings to the assignee

The assignee takes into account the receivables acquired under the assignment agreement as a financial investment.

In the amount of actual costs incurred when purchasing receivables, and therefore in the initial cost of such an investment, you can take into account not only the amount of the debt itself, but also the following expenses (clauses 8, 9 of PBU 19/02, approved by order of the Ministry of Finance dated December 10, 2002 No. 126n):

• information, intermediary services;
• any other costs incurred during the acquisition of assets (financial investments).

Continuation of the example

The assignee reflects the transaction as follows:

Accounting entries under the assignment agreement with the assignee	Sum	the name of the operation
Dt 58 Kt 60 (76)		Purchase of receivables
Dt 58 Kt 60 (76)		Costs for auditors are taken into account
Dt 60 (76) Kt 51		Funds were transferred to the assignor
Dt 51 Kt 91.1		The debtor transferred the money to the assignee
Dt 91.2 Kt 58		All expenses under the assignment agreement are reflected
Dt 91.2 Kt 68.2	2 666,67	VAT charged on income (118 125-102 125) × 20 / 120
Dt 91.9 Kt 99	13 559,32	Profit from assignment agreement

Postings under the assignment agreement with the debtor

We have figured out what accounting entries should be made for the assignee and the assignor under the assignment agreement. What will happen to the debtor?

We found out that the debtor does not even participate in the discussion and signing of the assignment agreement. The amount of his debt does not change. Only the name of the lender changes.

Accordingly, the changes will affect only analytical accounting.

Continuation of the example

Results

So, we have looked at what entries under the assignment agreement are made by its participants if the enterprises are VAT payers. In conclusion, let’s say that for some entrepreneurs, assignment agreements can be an interesting business, and for others, they can be a sure way to get their money. But you need to understand that the assignor, after concluding the contract, is not responsible and does not guarantee that the debtor will pay the entire debt.

What to pay attention to when concluding a contractWithUSN payers or individuals, readin articles:

• “Assignment agreement under the simplified tax system, income minus expenses (nuances)”;
• “Physicist” received performance on a loan acquired by assignment. What about personal income tax?.

Carrying out an assignment agreement in the 1C 8.3 configuration: “Enterprise Accounting 3.0”

In other configurations, in addition to accounting registers (entries that can be entered manually), there are management registers. These registers are formed by documents that do not exist in a standard form for carrying out operations under an assignment agreement.

Basic concepts and participants in the assignment agreement:

• Assignment agreement – ​​assignment of the debtor’s claims (receivables)
• Assignor – primary creditor
• Assignee – new creditor

Let's look at the entries that an accountant must generate to reflect the transaction.

Manual reflection of transactions for registration of an assignment agreement in 1C 8.3 Accounting

Manual entries in this configuration are entered using the “Operations entered manually” documents, which are located in the “Operations” menu:

Assignment of the debtor's claims in 1C it is reflected by the following transactions:

1. First wiring:

• Dt: 76.09 “Settlements with debtors - creditors.” Analytics is carried out by counterparty, or more precisely by “Assignee”
• Kt: Credit 91.01 “Other income”
• Posting amount - debt of the new creditor (assignee) under the assignment agreement

2. Second wiring:

• Dt: 91.02 “Other expenses”
• Kt: 62.01 “Settlements with customers”
• The amount of receivables as it appears to the assignor

What entries need to be made under the assignment agreement with the assignee:

1. First wiring:

• Dt: 58.05 “Providing financial investments”
• Kt: 76.09 “Settlements with debtors - creditors”, analytics also for the counterparty
• Transaction amount - costs actually allocated to the acquisition of remote control

In the accounting of the assignee The debtor repays the debt as follows:

• Dt: 76 “Settlements with debtors - creditors”, subaccount - “Settlements with the debtor”
• Kt: 91.01 “Other income”
• Amount of debt to be collected from the debtor

• Dt: 91.02 “Other expenses”
• Loan 58.05 “Providing financial investments”
• Amount - actual costs received

• Debit 51 “Current account”
• Credit 76.09 “Settlements with debtors - creditors”, subaccount - counterparty
• Amount - actual funds received

Accounting for an assignment agreement using a debt adjustment

As I already said, by entering only transactions manually, in most other configurations it is impossible to fully reflect the assignment agreement.

Most often, accountants use the “Debt Adjustment” document. It allows you to generate the necessary transactions and, at the same time, correctly reflect the amounts in the reporting, for example, in the profit declaration.

Here is an example of such an operation:

1. Buying debt. Executed by the document “Dog Adjustment” - operation: carrying out mutual settlements:

• Dt: 58.05 - Debtor
• K: 91.01
• Amount: 16,000 rub.

2. Sale of debt. Document “Sales of services”:

• Dt: 79.09 - Creditor Kt. 91.01 = 22000 rub.
• Dt: 91.02, Kt. = ((22000-16000)/118*18 rub.

3. The next transaction is for 16,000 rubles. It can also be done through an “adjustment” (operation – debt write-off):

• Dt. 91.02
• Kt. 58.05 - Debtor
• Amount: 1600 rub.

Based on materials from: programmist1s.ru

This article will focus mainly on conducting an assignment agreement in the 1C 8.3 configuration: “Enterprise Accounting 3.0”. This is due to the fact that in other configurations, in addition to accounting ledgers (entries that can be entered manually), there are management ledgers. These registers are formed by documents that do not exist in a standard form for carrying out operations under an assignment agreement.

Basic concepts and participants in the assignment agreement:

• Assignment agreement– assignment of the debtor’s claims (receivables);
• Assignor– primary creditor;
• Assignee- new creditor.

Let's look at the entries that an accountant must generate to reflect the transaction.

Manual reflection of transactions for registration of an assignment agreement in 1C 8.3 Accounting

Manual entries in this configuration are entered using documents “ “, which are located in the “Operations” menu:

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Assignment of the debtor's claims in 1C it is reflected by the following transactions:

1. First posting:
   • Dt: 76.09 “Settlements with debtors - creditors.” Analytics is carried out for the counterparty, or more precisely for the “Assignee”.
   • Kt: Credit 91.01 “Other income”.
   • The transaction amount is the debt of the new creditor (assignee) under the assignment agreement.
2. Second wiring:
   • Dt: 91.02 “Other expenses”.
   • Kt: 62.01 “Settlements with customers.”
   • The amount of receivables as they are held by the assignor.

What entries need to be made under the assignment agreement with the assignee?:

1. First posting:
   • Dt: 58.05 “Providing financial investments.”
   • Kt: 76.09 “Settlements with debtors - creditors”, analytics also for the counterparty.
   • The transaction amount is the costs actually allocated to the acquisition of remote control.

In the accounting of the assignee The debtor repays the debt as follows:

• Dt: 76 “Settlements with debtors - creditors”, subaccount - “Settlements with the debtor”.
• Kt: 91.01 “Other income”.
• The amount of debt to be collected from the debtor;

• Dt: 91.02 “Other expenses”
• Loan 58.05 “Providing financial investments.”
• The amount is the actual costs received.

• Debit 51 “Current account”.
• Loan 76.09 “Settlements with debtors - creditors”, subaccount - counterparty.
• Amount - actual funds received.

Accounting for an assignment agreement using a debt adjustment

As I already said, by entering only transactions manually, in most other configurations it is impossible to fully reflect the assignment agreement.

When assigning the right of claim, the creditor (assignor) transfers to another person (assignee) his right to demand from the debtor the fulfillment of his obligations. For example, a creditor has the right to transfer his claims when the debtor cannot repay his accounts payable on time.

Grounds for assignment of the right of claim

The creditor may transfer his rights to another person:

• under an assignment agreement;

• on the basis of law (for example, by a court decision, during the reorganization of an organization).

This is stated in paragraph 1 of Article 382, ​​Article 387 of the Civil Code of the Russian Federation.

Situation: Is it possible to formalize a change in the sole founder (participant) of an LLC by assigning the right of claim??

Yes, you can.

The founder (participant) may assign his share in the authorized capital of the organization to a third party. But provided that this is not prohibited by the company’s charter and the share has already been paid. This is stated in Article 21 of the Law of February 8, 1998 No. 14-FZ.

The share of a company participant is a set of rights. With the transfer of a share, a new participant always arises who receives these rights. As a result, there is a change of persons in the obligation, that is, an assignment of the right of claim (clause 1 of Article 382 of the Civil Code of the Russian Federation).

The assignment of a share in the authorized capital is formalized by an agreement on the assignment of the right of claim according to the general rules, taking into account the requirements specified in paragraph 12 of Article 21 of the Law of February 8, 1998 No. 14-FZ.

Documenting

The transfer of rights from the assignor to the assignee is formalized by an assignment agreement. The assignment agreement must be concluded in the same form as the original agreement (purchase and sale agreement, credit agreement, etc.):

• in simple written form;

• in writing and notarized (if the original agreement was registered by a notary);

• in writing and registered (if the transaction for which the claims are assigned was subject to state registration).

This is stated in Article 389 of the Civil Code of the Russian Federation.

The assignor must attach to the assignment agreement documents certifying the right to demand from the debtor the fulfillment of certain obligations. These can be contracts, invoices, invoices, certificates of work performed (services rendered), etc.

The assignment agreement must indicate:

• on the basis of what particular agreement this or that right arose;

• what is the duty of the debtor;

• a list of documents and deadlines for the transfer of documents certifying the right of claim that the assignor must transfer to the assignee;

• other information regarding assigned rights.

This procedure is provided for in Articles 385, 389.1 of the Civil Code of the Russian Federation.

Accounting

The right of claim that the assignor transfers to the assignee is part of his property rights and is taken into account as assets. Therefore, in the assignor’s accounting, reflect the assignment of the right of claim as its sale (disposal) in account 91 “Other income and expenses.”

Proceeds from the sale of the right of claim are recognized as other income (clauses 7 and 16 of PBU 9/99). It is accepted for accounting in the amount established by the agreement on the assignment of the right of claim (clauses 6 and 10.1 of PBU 9/99). Reflect the proceeds from the transfer of rights in accounting on the credit of account 91 in correspondence with account 76 “Settlements with other debtors and creditors”, to which the organization has the right to open a separate sub-account “Settlements under the agreement of assignment of the right of claim”. In this case, on the date of signing the assignment agreement, make the following entry in accounting:

The cost of the right of claim, at which it is recorded on the assignor’s balance sheet, is reflected as part of other expenses in the debit of account 91 (clauses 6 and 14.1 of PBU 10/99). In this case, on the date of signing the assignment agreement, make the following entry in accounting:

When you receive payment from the assignee under an assignment agreement, make the following entry:

Debit 51 (50) Credit 76 subaccount “Settlements under the agreement for assignment of the right of claim”
– payment has been received from the assignee under the assignment agreement.

This procedure follows from the Instructions for the chart of accounts (accounts 76, 91).

An example of how an assignment of a right of claim is reflected in accounting. Accounting with the assignor

On March 16, Alfa CJSC sold goods worth 165,200 rubles. (including VAT – 25,200 rubles). The cost of goods sold is 120,000 rubles.

On April 20, Alpha assigned the right to claim receivables to another organization for 160,000 rubles. This amount was transferred to Alpha's account on May 17.

Since the income from the assignment of the right of claim (160,000 rubles) does not exceed the value of the claim itself (165,200 rubles), the VAT tax base does not arise for Alpha.

Alpha's accountant made the following entries in accounting.

Debit 62 Credit 90-1
– 165,200 rub. – revenue from the sale of goods is reflected;

– 25,200 rub. – VAT is charged on the sale of goods;

Debit 90-2 Credit 41
– 120,000 rub. – the cost of goods sold is written off.

Debit 76 subaccount “Settlements under the agreement for assignment of the right of claim” Credit 91-1
– 160,000 rub. – the assignment of the right of claim is reflected;

Debit 91-2 Credit 62
– 165,200 rub. – the value of the sold receivables under the agreement of assignment of the right of claim is written off.

Debit 51 Credit 76 subaccount “Settlements under the agreement for assignment of the right of claim”
– 160,000 rub. – money has been received from the assignee under the agreement of assignment of the right of claim.

Accounting – assignment of a future claim

The legislation provides for the possibility of assigning future rights of claim. That is, one that has not yet arisen. For example, the assignor developer may borrow money from the assignee lender against future payments by office tenants in its building. Even when there are no contracts with tenants yet.

However, there is a special condition. The future requirement must be specified in the assignment agreement. Moreover, in such a way that it can be accurately identified at the time of its occurrence and transfer to the assignee. For the example taken, it is possible to prescribe conditions for the assignment by the assignor of the tenants’ obligations to pay him for specific areas at certain rates, a price agreed with the assignee. It could be the following text: “...The assignee receives the right to claim rental payments from an office building area of ​​1500 sq. m. m. At a rate of 19,000 rubles. per year for 1 sq. m... The assignee receives the right to claim for 85 percent of its value...". Choose any indicator. The main thing is that it allows you to understand exactly what rights of claim the assignor must give up.

By default, the assignee receives the right of claim at the time it arises. The parties to the assignment have the right to agree on a later date of transition by writing a special condition in the agreement.

All this is provided for in Article 388.1 of the Civil Code of the Russian Federation.

Situation: How can the assignor reflect in accounting transactions involving the assignment of a claim that will arise in the future?

The main difference from a regular assignment is that the assignor receives the money before he has a right to claim. This must be reflected in accounting.

In general, reflect such special conditions of the assignment by analogy with an advance payment for a future supply of goods. Only instead of the right of ownership of the property, the right of claim is transferred to the buyer (assignor).

Reflect the receipt of money from the assignee with the following entry:

– financing has been received for the assignment of a future right of claim.

At the same time, accrue . This must be done at the calculated rate provided for in paragraph 4 of Article 164 of the Tax Code of the Russian Federation. That is, according to the following formula:

Make the following entry in your accounting:

Debit 76 subaccount “Calculations for VAT from advances on assignment” Credit 68 subaccount “Calculations for VAT”
– VAT is charged on the received payment for the transfer of the future right of claim.

When transferring the right of claim after its occurrence, make the following entry:

Debit 76 subaccount “Settlements under an agreement for the assignment of a future right of claim” Credit 91-1
– the right to claim under the assignment agreement has been exercised.

At the same time, write off the cost of the realized right of claim as other expenses:

Debit 91-2 Credit 62 (76, 58)
– the value of the realized right of claim under the assignment agreement is written off from the balance sheet.

VAT previously paid to the budget on an advance cannot be deducted. The right to deduction in this case is not provided for by the Tax Code of the Russian Federation. However, VAT can be refunded. That is, return it from the budget or offset it in the manner prescribed by Article 78 of the Tax Code of the Russian Federation. If the right to a tax refund is confirmed, it will be necessary to reflect the resulting budget obligation to the assignee:

– reflects the budget’s obligation to return or offset previously paid VAT amounts from the advance payment by assignment.

In this case, there is no need to reverse VAT entries. After all, at the time of their recording, everything was done correctly. This means there was no error that needed to be corrected.

At the same time, if the assignor exercised the right of claim with benefit, it is necessary to charge VAT on the income received. That is, from the difference between the funds received from the assignee and the book value of the right of claim that passes to it. To do this, make the following entry:

– VAT payable to the budget has been accrued.

All this follows from clauses 6 and 14.1 of PBU 10/99, clauses 6, 7, 10.1 and 16 of PBU 9/99PBU 9/99, Instructions for the chart of accounts (accounts 50, 51, 68, 76, 91), paragraph 2 of clause 1 Article 155, paragraph 1 of Article 167, paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation.

An example of how an assignment of a future claim is reflected in the assignor’s accounting

LLC "Trading Company "Hermes"" sells industrial equipment and machine tools. In January, Hermes entered into an assignment agreement with Alpha LLC. According to the agreement, Hermes cedes to Alfa the right to claim the obligations of the buyers of a batch of machines - 100 pcs. The parties agreed that Alpha receives the right to claim by providing Hermes with financing based on the calculation of 100,000 rubles. for each machine in the batch. That is, only 10,000,000 rubles. (100 pcs. × 100,000 rub.). Hermes receives money under the agreement by the end of February. The right of claim passes to Alpha at the moment it arises.

In February, when money was received from Alpha, the Hermes accountant made the following notes:

Debit 51 (50) Credit 76 subaccount “Settlements under an agreement for the assignment of a future right of claim”
– 10,000,000 rub. – financing has been received for the assignment of a future right of claim;

Debit 76 subaccount “Calculations under an agreement for the assignment of a future right of claim” Credit 68 subaccount “Calculations for VAT”
– 1,525,424 rub. (RUB 10,000,000: 118 × 18) – VAT is charged on the payment received for the transfer of the future right of claim.

In March, Hermes sold 70 machines at a price of 105,000 rubles. a piece. The total transaction amount was RUB 7,350,000. (70 pcs. × 105,000 rub.). Including VAT 18 percent – ​​1,121,186 rubles. (RUB 7,350,000: 118 ×18). The accountant formalized the transaction with the following entries:

Debit 62 Credit 90-1
– 7,350,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
– 1,121,186 rub. – VAT is charged on the sale of goods;

Debit 90-2 Credit 41
– 5,390,000 rub. – the cost of goods sold is written off.

Debit 76 subaccount “Settlements under the agreement for assignment of the right of claim” Credit 91-1
– 7,000,000 rub. (70 pcs. × 100,000 rubles) – the assignment of the right of claim is reflected;

Debit 91-2 Credit 62
– 7,350,000 rub. – the value of the sold receivables under the agreement of assignment of the right of claim is written off.

At the same time, part of the VAT from the advance was claimed by the Hermes accountant for reimbursement (offset). After passing the desk check and confirming his eligibility, he made the following entry:

Debit 68 “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances on assignment”
–RUB 1,067,797 (RUB 7,000,000: 118 × 18) – reflects the budget’s obligation to reimburse VAT previously paid on the advance.

When assigning the right to demand payment for 70 machines, Hermes suffered a loss. Therefore, the accountant did not need to charge VAT.

In July, Hermes sold the remaining 30 machines in the batch at a price of 98,000 rubles. a piece. The total transaction amount was RUB 2,940,000. (30 pcs. × 98,000 rub.). Including VAT 18 percent – ​​448,475 rubles. (RUB 2,940,000: 118 × 18). The accountant formalized the transaction with the following entries:

Debit 62 Credit 90-1
– 2,940,000 rub. – revenue from the sale of goods is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
– 448,475 rub. – VAT is charged on the sale of goods;

Debit 90-2 Credit 41
– 2,310,000 rub. – the cost of goods sold is written off.

When selling the machines, Hermes acquired a right of claim. According to the assignment agreement, it goes to Alpha. The Hermes accountant reflected this operation as follows:

Debit 76 subaccount “Settlements under the agreement for assignment of the right of claim” Credit 91-1
– 3,000,000 rub. (30 pcs. × 100,000 rubles) – the assignment of the right of claim is reflected;

Debit 91-2 Credit 62
– RUB 2,940,000.00 – the value of the sold receivables under the agreement of assignment of the right of claim is written off.

At the same time, the accountant set aside part of the VAT from the advance for reimbursement and, after confirming the right to it, made the following entry:

Debit 68 “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances on assignment”
– 457,627 rub. (RUB 3,000,000: 118 × 18) – reflects the budget’s obligation to reimburse VAT previously paid on the advance.

Thus, the entire VAT accrued upon receipt of financing was offset (RUB 1,525,424 – RUB 1,067,797 – RUB 457,627).

By assigning the right to demand payment for 30 machines, Hermes received a benefit. He charged VAT on the difference between the financing received from the assignee (“Alpha”) and the cost of the right of claim and reflected this in the accounting records with the following entry:

Debit 91-2 Credit 68 subaccount “VAT calculations”
– 9153 rub. ((RUB 3,000,000 – RUB 2,940,000) :118 × 18) – VAT payable to the budget has been accrued.

Taxes

For information on how to take into account income and expenses associated with the assignment of claims when calculating taxes, see How can the assignor take into account the assignment of the right of claim for tax purposes? .

Assignment agreements are a special type of agreement that requires reflection in the 1C: Accounting program. The main characters in this agreement are the assignor and the assignee, that is, the first and new creditors. In fact, the assignment provides for the assignment of rights to claim debts from one person to another.

In the process of carrying out such an operation, a set of accounting entries is formed, which it is advisable to dwell on in more detail.

Manual reflection of transactions for registration of an assignment agreement in 1C

To perform manual entries, you must use the “Operations” menu - the “Operations entered manually” subsection.

To carry out the assignment, you need to generate a couple of transactions:

Debit 76.09 “Settlements with debtors - creditors” - Credit 91.01 “Other income”. The amount reflected in the posting corresponds to the amount of debt of the new creditor.

Debit 91.01. “Other income” - Loan 62.01 “Settlements with customers.” The amount indicated is equal to the value of the assignor.

Postings to be completed under the assignment agreement with the assignee

Debit 58.05 “Providing financial payments” Credit 76.09 “Settlements with debtors - creditors”. The amount of funds is equal to the amount of costs incurred in the process of acquiring receivables.

According to the assignee's accounting, a posting is made: Debit 76 Credit 91.01 “Other income”. The indicated amount is equal to the amount of the debt being collected.

Debit 91.02 Credit 58.05 “Provision of financial investments” for the amount of costs received.

Debit 51 Credit 76.09 for the amount of funds actually received.

Accounting for an assignment agreement when adjusting debt

The most common option for reflecting assignment transactions is the “Debt Adjustment” document, which makes it possible to partially automate this process. This ensures that all transactions performed are reflected correctly.

For example, under the assignment agreement the following set of transactions will be created

To purchase a debt, use “Debt adjustment” with the selection of the “Mutual settlements” section:

Debit 58.05 Credit 91.01 in the amount of 16 thousand rubles

To sell debt, a “Sale of Services” is issued:

Debit 79.09 Credit 91.01 in the amount of 22 thousand rubles.

Debit 91.02 Credit (22000-16000)/118x18 rubles.

Debt is written off through Debit 91.02 Credit 58.05 in the amount of 16,000 rubles.