Don't know what an off-balance sheet account is in accounting? In the working charts of accounts used in accounting in both budgetary and commercial and non-profit organizations, main (balance sheet) and off-balance sheet accounts are distinguished. On the main accounts, accountants must conduct transactions related to the movement of cash and other material assets, receipts and disposals, profits and mutual settlements with counterparties; information about various goods and works, as well as advertising and other services are taken into account. Off-balance sheet accounts are used to account for inventory items that are temporarily at the disposal of the organization and do not belong to it as property. Off-balance sheet accounts are also needed to reflect transactions on those obligations that are awaiting fulfillment, and the movement of values ​​​​not intended for accounting on the main accounting accounts.

Such accounts are auxiliary accounting accounts. The balances for them are not included in the balance sheet and are illustrated behind the results of the main balance sheet, that is, behind the balance sheet. They do not affect the financial result and are not reflected in the periodic and final reports of the organization.

Balance sheet accounts are opened by enterprises for the following cases:

1. Keeping records of property that either does not belong to him or is written off as expenses.
2. Collection of information that must be indicated in the subject of the explanatory note to the balance sheet and final reporting.

Off-balance sheet accounts in budgetary institutions in 2019 are regulated by Order No. 157n of the Ministry of Finance of the Russian Federation dated December 1, 2010 (Instruction No. 157n). The procedure is fixed by Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000. They are also regulated by 402-FZ “On Accounting” dated December 6, 2011 and the Civil Code of the Russian Federation. Having these legal acts at hand, it is much easier and clearer to conduct accounting for off-balance sheet accounts.

Features for budgetary institutions

The use of off-balance sheets in the accounting of a budgetary institution is regulated by Instruction 157n (section 7). This section provides a list of assets that should not be included in balance sheet accounts. According to current legislation, institutions have the right to adjust this list and, if necessary, include other inventory items in it.

In accordance with paragraph 373 of Instruction 157n as amended on March 31, 2018, accounting is carried out on off-balance sheet accounts of budgetary institutions:

• valuables located in the organization without the right of operational management (rent, free use, etc.);
• valuables that are accounted for outside balance sheet accounts (fixed assets in the amount of up to 10,000 rubles, strict reporting forms, prizes, vouchers, etc.);
• obligations awaiting fulfillment.

Do you know how many off-balance sheet accounts have existed since 2015? Currently, 31 accounts are used in budget accounting!

You can familiarize yourself with all the accounts that are used when maintaining records in a budgetary institution in the table.

	Name
	"Property received for use"
	“Material assets accepted for storage”
	"Strict reporting forms"
	"Debt of insolvent debtors"
	“Material assets paid for through centralized supply”
	“Debt of pupils and students for unreturned material assets”
	“Awards, prizes, cups and valuable gifts, souvenirs”
	"Vouchers unpaid"
	"Spare parts for vehicles"
	“Ensuring the fulfillment of obligations”
	"State municipal guarantees"
	“Special equipment for carrying out research work under contracts by customers”
	"Experimental Devices"
	"Settlement documents awaiting execution"
	“Settlement documents not paid on time due to lack of funds in the account of a state (municipal) institution”
	“Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, accounting errors”
	"Cash receipts"
	"Cash Outflows"
	“Unexplained budget revenues from previous years”
	"Debt unclaimed by creditors"
	“OS worth up to 10,000 rubles inclusive in operation”
	“Material assets received through centralized supply”
	"Periodicals for use"
	“Property transferred into trust management”
	“Property transferred for paid use (rent)”
	“Property transferred for free use”
	“Material assets issued for personal use to employees (employees)”
	“Calculations for the fulfillment of monetary obligations through third parties”
	"Shares at par value"
	"Assets in management companies"
	“Budget investments implemented by organizations”

Here are the ones that are most often used in work:

1. Property accounting is carried out using 01, 02, 05, 06, 07, 09, 12, 13, 21, 22, 24, 25, 26, 27 off-balance sheet accounts.
2. Strict reporting forms, prizes, vouchers and periodicals are reflected in accounts 03, 08, 23.
3. Accounting for cash and settlement documents is carried out on accounts 14-19, 30.
4. Accounts receivable and payable are posted to off-balance sheet accounts 04 and 20, respectively, guarantees are posted to 10 and 11.
5. Financial investments are recorded in 31, 40, 42 off-balance sheet accounts.

Procedure for maintaining off-balance sheet accounting

Maintaining off-balance sheet accounting ensures control over the use and safety of valuables that are in temporary possession of the institution, as well as timely and correct execution of the relevant accounting documentation and the organization of proper off-balance sheet accounting.

Off-balance sheet accounting is carried out in a simple form, avoiding spam, that is, amounts for transactions with assets taken off-balance sheet are reflected either as a debit or as a credit. There is no correspondence (double entry) regarding them.

Postings are compiled according to the following rule: the required amount is recorded either in Dt or in Ct. The same operation should not be carried out on the debit of one account and on the credit of another. On the off-balance sheet Dt, accounting records are formed for the receipt of property and the issuance of security, on the Kt - the disposal of valuables and the completion of security.

The balance at the beginning of the period (month) indicates the presence of one or another type of value that is accounted for in a certain account. The balance at the end of the month for the client is always in debit.

The debit balance at the end of the period determines the balance of funds formed at the reporting date.

How to write off materials from an off-balance account

For non-profit organizations, typical transactions will be as follows:

• Dt 002 - acceptance of materials for safekeeping;
• Kt 002 - write-off of previously accepted materials.

For a budget organization, fixed assets worth up to 10,000 rubles. reflected in off-balance sheet accounts 21 (clause 373 of Instruction No. 157n as amended on March 31, 2018).

The accounting entry for writing off the object will be as follows: Kt 21 - the fixed asset object is written off off the balance sheet.

For accounting purposes, balance sheet and off-balance sheet accounts are provided. The first ones are maintained to reflect cash and non-cash money, borrowed funds, settlements, income and expenses, profits and losses.

Off-balance sheet accounts in budgetary institutions are opened to account for:

• material assets (MT), which are not their property, but are in temporary use (for example, fixed assets rented or free of charge; objects taken for processing or for safekeeping, etc.);
• BSO, vouchers to sanatoriums, holiday homes;
• obligations awaiting fulfillment.

Off-balance sheet accounts in the budget: general provisions

Budgetary accounting of MCs on the balance sheet is carried out in a simple way: receipts are subject to reflection on the debit side of the accounts, disposals - on the credit side. Corresponding records are not used when using them. Budgetary organizations can open additional off-balance sheet accounts to collect information necessary for management accounting and internal control over the safety of property.

Accounting for property assets on the balance sheet is carried out using the same primary documents and registers that are used in accounting for MC on the balance sheet. Inventory of off-balance sheet funds is carried out in the same way as for objects on balance sheet accounts.

Off-balance sheet account 01 in budget accounting

Used to account for fixed assets (fixed assets) received under lease agreements or free of charge with the right to operate without being assigned to operational management.

For the celebration, the cultural institution rented costumes. According to the contract, the lessor gave 5 suits for two-month use. The rent amount was 12,500 rubles. After the holiday, the costumes were returned. Off-balance sheet account 01 was used in accounting:

• property objects were received for rent - Dt 01 (RUB 12,500);
• the leased property was returned - Kt 01 (RUB 12,500).

The basis for the operations was the lease agreement and the acceptance deed.

Off-balance sheet account 04 in a budget institution

Budgetary organizations can write off debts recognized as unrealistic for collection, reflecting them off the balance sheet. To account for this type of debt, off-balance sheet account 04 written off debt of insolvent debtors is used (clause 339 of Instruction No. 157n). It is necessary to monitor the possibility of debt repayment. If collection resumes or funds are received to repay the debt, the debt is written off.

Let's look at a practical example.

Limitation period for debt in the amount of RUB 4,570. expires on November 25, 2017. By order of the director, it must be written off on the basis of documents confirming the recognition of the debtor as insolvent. The following entries must be made in accounting using off-balance sheet account 04:

• write-off of debt recognized as unrealistic for collection - Dt 2,401 20,273 Kt 2,206 31,000 (RUB 4,570);
• simultaneously accounting for debt on the balance sheet - Dt 04 (RUB 4,570);
• account closure – Dt 2,401 30,000 Kt 2,401 20,273 (RUB 4,570).

Let’s say that in December 2017, the debtor returned the money given to him in advance for the supply of materials. The debt should be restored as follows:

• restoration of debt on accounts – Dt 2,401 20,273 Kt 2,206 31,000 (RUB 4,570);
• simultaneously writing off debt – Kt 04 (RUB 4,570)

Off-balance sheet account 07 in budget accounting

It records two types of MCs:

• prizes, cups, banners intended to reward the winners throughout the entire period of their stay in the budget organization according to conditional assessment;
• souvenirs and valuable gifts at the cost of their acquisition.

Let's look at a practical example.

The sports institution purchased valuable gifts to be used as prizes for competition winners for RUB 26,500. Based on the results of the competition, the athletes received gifts. Transactions on their purchase and delivery should be reflected as follows:

• acquisition costs – Dt 4,401 10,290 Kt 4,302 29,000 (RUB 26,500);
• cost of valuables on the balance sheet – Dt 07 (RUB 26,500);
• payment for purchased MCs for gifts - Dt 4,302 29,000 Kt 4,201 11,000 (RUB 26,500);
• debiting donated prizes from the off-balance account – Kt 07 (RUB 26,500).

09 off-balance sheet account in the budget

The account is used to account for spare parts for vehicles issued instead of worn parts. This is how the use of spare parts is controlled (clause 349 of Instruction No. 157n). The specific list of MCs is determined in the accounting policies of the organization.

Parts are indicated on the account at the time they are removed from the balance sheet for repair work on transport. Accounting is maintained throughout the entire period of their operation as part of the vehicle. Disposal is carried out according to the acceptance certificate of the repair work performed.

17 and 18 off-balance sheet accounts

These off-balance sheet accounts in budgetary institutions are used when money enters and leaves the accounts.

Off-balance sheet account 17 is intended to record receipts from:

• budget (federal, regional, municipal);
• GRBS.

Account 18 is used for the disposal of these funds and the restoration of such disposals.

Off-balance sheet account 20 in budget accounting

Designed to account for amounts for which claims were not made and which are not confirmed by inventory during the limitation period from the time the debts were written off.

The write-off is carried out by decision of the inventory commission in the manner determined by the GRBS.

Off-balance sheet account 21

It is used when calculating fixed assets with a value not exceeding 3,000 rubles, except for real estate and library objects (clause 373 of Instruction No. 157n).

Fixed assets on an off-balance sheet account in the budget are taken into account according to the primary document, which confirms their entry at a conditional valuation or at book value, depending on the procedure provided for by the accounting policy of the budget organization.

The movement within the institution of fixed assets on off-balance sheet accounts is shown according to the primary documentation. For these purposes, the financially responsible person and (or) warehouse is changed.

Disposal of fixed assets is carried out according to an acceptance certificate or a write-off act at the cost of accepting them for off-balance sheet accounting.

Off-balance sheet account 22

Used when MC is received from the supplier before receiving notification and photocopies of documentation for them. The received property can be used only with the permission of the authorized executive body, GRBS.

Budgetary institutions also use other off-balance sheet budget accounting accounts: 2-6, 8, 11-16.

Changes 2018

1. Fixed assets include material assets that meet the criteria of assets and are in use of a state (municipal) institution on the following terms:

– leasing under agreements, the terms of which the lessee is not determined by the balance holder;

– long-term lease with option to buy;

– free unlimited (permanent) use;

– other lease relationships related by virtue of the GHS “Lease” to financial lease.

1. Fixed assets that do not have useful potential or ability to provide economic benefits are subject to transfer to off-balance sheet accounting (clause 8GHS "Fixed Assets").

Features of off-balance sheet accounting

according to paragraph 332 of Instruction No. 157n, the following are taken into account on the institution’s off-balance sheet accounts:

• values ​​held by the institution, but not assigned to it under the right of operational management (leased property; property received with the right of free (perpetual) use, received for storage and (or) for processing, as well as through centralized procurement (centralized supply) and the like);
• material assets, the accounting of which is provided outside of balance sheet accounts:

— fixed assets worth up to 3,000 rubles. inclusive, put (transferred) into operation;

— periodicals for use as part of the library collection, regardless of their cost;

— museum objects and museum collections included in the state part of the Museum Fund of the Russian Federation;

— strict reporting forms;

- property acquired for the purpose of rewarding (donating);

— rolling awards, prizes, cups;

— material assets paid for through centralized procurement (centralized supply);

— special equipment for performing research work under state (municipal) agreements (contracts);

— experimental devices;

— other values, calculations;

• obligations awaiting fulfillment;
• additional analytical data about other accounting objects and transactions carried out with them, necessary for disclosing information about the activities of the institution in the reports it generates.

Accounting Features

Account 01 “Property received for use” is intended to account for objects of movable and immovable property received by an institution for free use, including objects that, in accordance with the legislation of the Russian Federation, are not subject to reflection on the balance sheet of the institution (museum objects and museum collections, included in the state part of the Museum Fund of the Russian Federation), as well as objects of movable and immovable property received for paid use, except for financial lease, if the property is on the balance sheet of the lessee (clause 333 of Instruction 157n).

Accounting for non-produced assets before registering the right to permanent (perpetual) use of land plots is carried out in accordance with the provisions of Instruction No. 157n on off-balance sheet account 01, as noted in Letter of the Ministry of Finance of Russia No. 02-05-10/23911.

An object of property received by an institution from the balance sheet holder (owner) of the property is recorded on account 01 on the basis of an acceptance certificate (another document confirming receipt of property and (or) the right to it

use) at the cost specified (determined) by the transferring party (owner).

Internal movements of material assets in an institution are reflected in account 01 on the basis of supporting primary documents by changing the materially responsible person and (or) storage location.

Features of primary documents

Unified forms of primary accounting documents for public sector organizations are established by Order of the Ministry of Finance of Russia N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application" (hereinafter referred to as Order No. 52n, Guidelines No. 52n). According to this document, an accounting certificate (form 0504833) can be used by an institution to reflect transactions carried out in the course of business activities.

The transfer of an object of non-financial assets leased (used free of charge) by an institution to a subtenant (another user) is reflected on the basis of the transfer and acceptance certificate in account 01 by changing the financially responsible person, while simultaneously reflecting the transferred object on the corresponding off-balance sheet account:

— 25 “Property transferred for paid use (rent)”;

— 26 “Property transferred for free use.”

Write-offs from off-balance sheet accounts

Fixed assets worth up to 3,000 rubles. inclusive, when they are issued for operation, they are written off from the balance sheet of the institution on the basis of the statement of issue of material assets for the needs of the institution (f. 0504210) and are simultaneously reflected in off-balance sheet account 21 (clauses 332, 373 of Instruction No. 157n, clause 10 of Instruction No. 174n Acceptance to Off-balance sheet accounting of such objects is carried out on the basis of a primary document confirming the entry (transfer) of the object in a conditional valuation (one object - one ruble), or according to the book value of the object (if such a procedure is approved in the accounting policy of the institution).

— making a decision to write off an item of fixed assets on the basis of their disposal against the will of the institution - theft, shortage, damage identified during the inventory of assets;

— liquidation in case of accidents, natural disasters and other emergency situations;

— making a decision to write off a fixed asset item on other grounds provided for by the legislation of the Russian Federation, including on the basis of moral and physical wear and tear of a fixed asset item, the inexpediency of further use of a fixed asset item, its unsuitability, the impossibility or ineffectiveness of its restoration.

Disposal of inventory items of fixed assets, including items of movable property worth up to 3,000 rubles. inclusive, accounted for off-balance sheet accounting, reflected on the basis of the decision of the commission on receipt and disposal of assets, formalized in the prescribed manner by the relevant primary

accounting document. For example, an act on the write-off of fixed assets (except for vehicles) may be applied (f. 0306003).

Free transfer of property

An agreement on the transfer of property (movable and (or) immovable) by a budgetary institution for free use to another organization from January 1, 2018, for accounting purposes of a budgetary institution, is classified as a lease agreement.

Accounting for such property, when defining a lease as an operating lease, is subject to reflection in accounting by changing analytical accounting in account 0 101 00 000 “Fixed assets” and (or) increasing off-balance sheet account 26 “Property transferred for free use.” At the same time, the budgetary institution recognizes income from the gratuitous provision of the right to use real estate on account 2 210 05 000 “Settlements with other debtors”, and for conditional lease payments - on account 2 205 35 000 “Settlements on conditional lease payments”, as well as recognition expenses for lost profits on account 0 401 20 000 “Expenses of the current financial year” and (or) account 0 401 50 000 “Expenditures of future periods” indicating the classification code of operations of the general government sector (KOSGU) 241 “Gratuitous transfers to state and municipal organizations” .

Procedure for transferring for free use

According to clause 2 of the GHS “Rent”, the transfer of property for free use is classified by the standard as a lease agreement.

An exception is the situation when property owned by the right of operational management of a special organization created by the owner of the property and responsible for the organizational and technical support of other institutions (for example, the directorate for the operation of property) is transferred for free use to other institutions, but the costs of its maintenance continue to be borne by the special organization (see paragraph 6 of Section II of the Methodological Recommendations for the application of the GHS “Rent”, approved by letter of the Ministry of Finance of Russia dated December 13, 2017 N 02-07-07/83464, hereinafter referred to as the Methodological Recommendations).

Property transferred by other public sector organizations for free use, as a special case of lease on preferential terms, is reflected in accounting at its fair value, determined as of the date of classification of the lease accounting object using the market price method - as if the right to use the property had been granted at commercial (market) prices. conditions (clause 26 of the “Rent” Standard). The procedure for determining this cost must be fixed in the accounting policies of the budgetary institution.

Determining the cost of gratuitous transfer

According to paragraph 59 of the GHS “Conceptual Framework...”, when determining fair value, documented data on market prices are used, received by the accounting entity from independent experts (appraisers), or generated by the accounting entity independently by studying information on market prices posted in the public domain. Also, a specific procedure for determining the market price when receiving property for free use can be adopted at the level of the founder of a budgetary institution.

Features of rental types

GHS “Lease” provides for two types of lease: operating and financial (non-operating). The procedure for recording financial and operating leases in the accounting accounts is different. Accordingly, first of all it is necessary to determine what type of lease a specific agreement will be classified as. Classification of a leased asset for accounting purposes is a matter of professional judgment and is made based on the criteria listed in paragraphs. 12 and 13 GHS “Rent”.
In the situation under consideration, agreements for gratuitous use concluded by a budgetary institution can quite reasonably be classified as operating lease objects, since the period of use of the property is most likely shorter and is not comparable with the remaining useful life of the property transferred for use, specified when it was provided.
During an operating lease in the accounting of a budgetary institution, the leased object continues to be accounted for as part of fixed assets, depreciation is accrued in the general manner, but is accounted for separately (clause 24 of the GHS “Lease”).

Rules for the transfer of real estate for free use:

Budget accounting for rent

1. Debit 0 101 ХХ 310 Credit 0 101 ХХ 310, at the same time an increase is reflected in the off-balance sheet account 26

— lease of movable property and (or) a separate part of real estate;

or

— transfer of lease of a non-separated part of real estate;

or
Decrease in off-balance sheet account 21,

Increase in off-balance sheet account 26

— transfer of movable property taken into account off the balance sheet.

1. Debit 2,210 05,560 Credit 2,401 40,121

— recognition of income from the provision of the right to use real estate for the entire term of the agreement.

1. Debit 2,401 50,241 Credit 2,210 05,660

— recognition of deferred expenses for lost profits when transferring property for free use for the entire term of the contract.

1. Debit 0 401 20 224 Credit 0 104 XX 450

— monthly depreciation for the period of use of the leased property in the amount of the monthly rent.

1. Debit 2,401 40,121 Credit 2,401 10,121

— monthly recognition of rental income as income of the current financial year in the amount of the fair value of the monthly rent.

1. Debit 2,401 20,241 Credit 2,401 50,241

— monthly recognition of expenses of the current financial year for lost profits in the amount of the fair value of the monthly rent.

1. Debit 2,205 35,560 Credit 2,401 101 35*(2)

— recognition of income from contingent rental payments (for example, payment by the tenant of his share of utilities).

1. Debit 2,201 11,510 Credit 2,205 35,660, simultaneously increasing off-balance sheet account 17 (AnKVD 130; KOSGU 135)

— conditional rental payments have been received to the personal account.

Receipt of property that is not leased

Property may be received by the institution:

— for gratuitous use without securing the right of operational management on the basis of a gratuitous use agreement (loan agreement);

- for paid use - under a lease agreement. An exception is financial lease (leasing), when the object of non-financial assets in accordance with the terms of the agreement is taken into account on the balance sheet of the lessee (institution).

Property assigned to state institutions with the right of operational management is in state ownership (Parts 1, 4, Article 214 of the Civil Code of the Russian Federation). In accordance with Part 1 of Art. 296 of the Civil Code of the Russian Federation, institutions to which property is assigned under the right of operational management own and use this property within the limits established by law, in accordance with the goals of their activities and the purpose of this property. Budgetary institutions can dispose of real estate with the consent of the owner (Part 3 of Article 298 of the Civil Code of the Russian Federation).

Disposal is usually understood as the ability to change the ownership, condition and purpose of property by performing any actions.

Off-balance sheet account 26 “Property transferred for free use” takes into account property transferred by an institution (executive authority) for free use under agreements for free use (loans) in the manner prescribed by Chapter.

36 Civil Code of the Russian Federation.

In accordance with paragraph 1 of Art. 689 of the Civil Code of the Russian Federation, under an agreement for gratuitous use (loan agreement), one party (the lender) transfers property for gratuitous use to the other party (the borrower). The borrower, in turn, undertakes to return the property in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the contract.

Accordingly, rules similar to the rules of a lease agreement apply to a gratuitous use agreement.

The right to transfer a thing for free use belongs to its owner and other persons authorized to do so by law or by the owner.

Property transferred under agreements for gratuitous use (loans) is accounted for in off-balance sheet account 26 in order to ensure proper control over its safety, intended use and movement (Table 193).

Analytical accounting for off-balance sheet account 26 is carried out in the Card of quantitative and total accounting of material assets (f. 0504041) in the context of users, locations, by type of property in the structure of analytical groups for accounting for property objects provided for in clause 37 of Instruction No. 157n, its quantity and value .

Acceptance of property objects into off-balance sheet account 26 is carried out on the basis of the Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of a building (structure) (f. 0306030) at the cost indicated in the act.

The value of property items is written off from off-balance sheet accounting when it is returned by the user on the basis of an acceptance certificate, as well as when it is written off - on the basis of the Act on the write-off of fixed assets (except for motor vehicles) (f. 0306003), the Act on the write-off of motor vehicles ( f. 0306004).

Table 193

Accounting records

for accounting of property transferred for free use

More on the topic 18.24. Property transferred for free use (account 26):

1. Current accounts of education, distribution, redistribution and use of income
2. Insurance of property pledged to a credit union
3. 2.2. Legal significance of the system of state registration of rights to real estate and transactions with it to protect the interests of participants in housing mortgage lending.

As a result of studying Chapter 22, the student should:

know

• list of off-balance sheet accounts, accounting procedure on off-balance sheet accounts, essence of a simple entry;
• a list of primary documents for registration of transactions for the movement of material assets, other assets and liabilities accounted for in off-balance sheet accounts;

be able to

• draw up an inventory of material assets, other assets and liabilities recorded in off-balance sheet accounts;
• reflect on off-balance sheet accounts transactions accounting for the movement of material assets, assets and liabilities;

own

Skills in disclosing information about accounting for off-balance sheet accounts in financial statements.

Accounting for valuables temporarily located in the institution and not belonging to it, as well as strict reporting forms, vouchers to rest homes and sanatoriums

In the course of their activities, institutions accept obligations and perform operations related to the acceptance, use, disposal of property and other assets that do not belong to it. The accounting for such transactions is reflected in off-balance sheet accounts.

Off-balance sheet accounts in institutions account for:

• – material assets located at the institution, but not assigned to it under the right of operational management;
• – material assets, the accounting of which, according to Instruction No. 157n, is provided outside of balance sheet accounts;
• – obligations awaiting fulfillment;
• – additional analytical data about other accounting objects and transactions carried out with them, necessary for disclosing information about the activities of the institution in the reports it generates.

Accounting is carried out on off-balance sheet accounts according to a simple system. This means that when property and liabilities are accepted for accounting, they are reflected in the debit of the off-balance sheet account in the estimate adopted by the accounting policy, and when they are disposed of, they are written off from the credit of the same account. The double accounting system is not used in this case.

All material assets, other assets and liabilities recorded on off-balance sheet accounts are inventoried in the manner and within the time limits established for objects recorded on the balance sheet. When conducting an inventory of assets on off-balance sheet accounts, institutions must be guided by the Inventory Guidelines approved by the Russian Ministry of Finance.

Institutions are permitted to introduce additional off-balance sheet accounts to collect information for management accounting purposes. Institutions, as part of the formation of accounting policies, must provide in what assessment to account for certain assets: in conditional or at the cost of acquisition, receipt.

Instruction No. 162n approved 26 off-balance sheet accounts, each of which is intended to account for certain material assets, as well as other assets and liabilities.

On an off-balance account 01 "Property received for use" objects of movable and immovable property (fixed assets, intangible assets, non-produced assets) received by the institution for use are taken into account, including land plots assigned to the institution on the right of permanent (perpetual) use.

Property may be received by the institution:

• – for gratuitous use without securing the right of operational management on the basis of a gratuitous use agreement (loan agreement);
• – for paid use – under a lease agreement.

An exception is financial lease (leasing), when an object of non-financial assets in accordance with the terms of the agreement is taken into account on the balance sheet of the lessee (institution).

In addition, off-balance sheet account 01 records real estate during the period of state registration of rights to it (until it is accepted for balance sheet accounting)

Analytical accounting for account 01 is carried out in the Card of quantitative and total accounting of material assets in the context of lessors and (or) property owners for each object of non-financial assets.

A leased (received for free use) property is listed in the records of the institution under the inventory (account) number assigned to it by the owner.

Property received by the institution for use is accepted for accounting on off-balance sheet account 01 at the cost indicated by the (certain) transferring party (owner) in the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure) ) or other document confirming receipt of property and (or) the right to use it.

Land plots used by institutions on the right of permanent (perpetual) use are recorded on off-balance sheet account 01 at cadastral value on the basis of a document (certificate) confirming the right to use these plots. This document must be drawn up in accordance with the requirements for primary documents under the Accounting Law.

Objects of non-financial assets that are in use by the institution are not revalued. At the same time, the value of such property reflected in account 01 is subject to adjustment in the event that the balance sheet holder revaluates the fixed assets transferred to him for rent or for free use. The basis for such an adjustment is a Certificate (extract from the Revaluation Report) of the balance sheet holder of the property.

The internal movement of property in use by the institution is reflected in account 01 by changing the financially responsible person and (or) storage location on the basis of the Invoice for the internal movement of fixed assets.

The transfer of this property to a subtenant or other user is reflected in off-balance sheet account 01 on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure). At the same time, an entry is made for the value of the transferred property on the corresponding off-balance sheet account 25 “Property transferred for paid use (rent)” or off-balance sheet account 26 “Property transferred for free use”.

When the property is returned to the balance holder, its value is written off from off-balance sheet account 01. The disposal of property is reflected on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures) or the Certificate of acceptance and transfer of a building (structure), confirming the acceptance by the balance holder (owner) of the object.

On an off-balance account 02 "Material assets accepted for storage" Institutions' records reflect:

• – inventory items accepted by an institution for safekeeping under a storage agreement, the legal relations of the parties under which are regulated by Chapter. 47 “Storage” of the Civil Code of the Russian Federation;
• – material assets accepted for accounting until they become the property of the state and the said property is transferred to the body exercising the powers of the owner in relation to it. Such property includes, in particular, ownerless property and property received as a gift;
• – material assets seized to compensate for damage caused (with the exception of material assets that are material evidence and are accounted for separately, material assets seized (detained) by customs authorities and not placed in a temporary storage warehouse of the customs authority);
• – raw materials and materials accepted by the institution for processing.

Analytical accounting of material assets accepted for storage (for processing) is carried out in the Card of quantitative and total accounting of material assets by owner organizations (customers), by types, grades of material assets and their location (storage).

Material assets accepted under a storage and processing agreement are accepted for accounting at the cost indicated in the document by the transferring party, and in the case of unilateral execution of the act by the institution - in a conditional valuation: 1 rub. for 1 object.

The internal movement of these valuables between materially responsible persons is reflected in off-balance sheet account 02 by changing the materially responsible person and (or) storage location on the basis of the Invoice for the internal movement of fixed assets, the Requirement-invoice, and other supporting primary documents.

The disposal of material assets from account 02 is reflected at the cost at which they were accepted for off-balance sheet accounting.

Off-balance sheet account 03 "Strict reporting forms" is intended for recording strict reporting forms stored and issued within the framework of the institution’s economic activities.

The following forms of strict reporting on account 03 can be taken into account: forms of securities, receipts, certificates, certificates, diplomas, forms of certificates, forms of work books (inserts for them), forms of sick leave, plastic cards of fuel and lubricants, tickets, subscriptions, vouchers, others strict reporting forms.

Payment for contracts for the purchase and production of strict reporting forms is carried out according to subarticle 226 “Other work, services” of KOSGU.

Strict reporting forms must be printed or generated using automated systems. Printed forms must contain information about the manufacturer (abbreviated name, tax identification number, location, order number and year of execution, circulation). Automated systems designed to generate forms must be protected from unauthorized access, identify, record and store all operations with forms for at least 5 years. When filling out a form and issuing a document by an automated system, the unique number and series of its form must be saved (clause 4.11 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation dated 6 May 2008 No. 359).

Analytical accounting of strict reporting forms is carried out for each type of form and the place of their storage in the Book of Accounting of Strict Reporting Forms. This Book indicates the types, series and numbers of forms, the dates of their receipt (issuance), price, quantity and signatures of the persons who received them.

It should be noted that the books of registration of strict reporting forms must be numbered and bound to exclude the possibility of making corrections and changes.

The receipt of strict reporting forms is reflected by an entry in off-balance sheet account 03 in the conditional value of 1 rub. for 1 form or at the cost of purchasing the forms (the evaluation procedure is established by the institution in its accounting policies). Registration of strict reporting forms is carried out in the context of persons responsible for their storage and issuance and places of storage.

The internal movement of strict reporting forms in an institution is reflected by changing the responsible person and (or) storage location on the basis of supporting primary documents.

Disposal of strict reporting forms is reflected at the cost at which they were previously accepted for accounting.

Used, damaged and missing strict reporting forms are written off from off-balance sheet accounting on the basis of the Act on the write-off of strict reporting forms. Disposal of strict reporting forms when they are transferred to other institutions is carried out on the basis of the Acceptance and Transfer Certificate of strict reporting forms.

On an off-balance account 04 "Debt of insolvent debtors" the debt of insolvent debtors written off from the balance sheet is taken into account. The specified debt is recorded on account 04 for 5 years (other period established by law) from the moment it is written off from the balance sheet of the institution in order to monitor the possibility of its collection in the event of a change in the property status of the debtors.

If the procedure for collecting the debtor’s debt is resumed or if funds have been received to pay off the debt of insolvent debtors, then on the date of resumption of collections or on the date of crediting the institutions’ accounts with the specified receipts, the debt is written off from off-balance sheet account 04.

Analytical accounting of the debt of insolvent debtors is maintained in the Funds and Settlements Accounting Card indicating the last name, first name and patronymic of the debtor, full names of legal entities and details necessary to identify the debtor for the purpose of possible debt collection.

Analytical accounting of the account is organized in the context of the types of receipts (payments) for which the debt of debtors was taken into account on the balance sheet of the institution.

Reflection of the amount of debt of insolvent debtors on account 04 is carried out when writing off the amounts of the specified debt from the balance sheet. When repaying or making a decision to write off debts of insolvent debtors, they are written off from off-balance sheet accounting.

On account 05 "Material assets paid for through centralized supply" material assets paid for by a higher institution authorized to centrally conclude a state (municipal) contract (customer) and shipped to recipient institutions within the framework of centralized procurement are taken into account.

Analytical accounting for account 05 is maintained in the Book of Accounting for Material Assets Paid Centrally for each consignee institution and type of material assets.

Acceptance by a higher-level customer institution for accounting in off-balance sheet account 05 of material assets is reflected on the basis of primary documents confirming their shipment in favor of the consignee institution in the amount of payments for their acquisition.

The cost of the specified material assets is written off from the customer's off-balance sheet accounting based on Notifications from consignee institutions with notes on their acceptance for accounting of material assets received through centralized supply.

On an off-balance account 06 "Debt of pupils and students for unreturned material assets" the obligations of students to return the uniforms, linen, tools and other property issued to them are reflected.

Analytical accounting for account 06 is carried out by type of income for each student and student and type of material assets in the Funds and Settlements Accounting Card.

The debt of pupils and students for property not returned by them is taken into account in off-balance sheet account 06. In this case, the amount of debt to be reimbursed by pupils and students is determined in the amount of the institution's expenses necessary for the acquisition of similar property. The amount of the specified debt is written off from off-balance sheet account 06 when it is repaid by students.

On an off-balance account 07 "Awards, prizes, cups and valuable gifts, souvenirs" taken into account:

1) material assets established by various organizations and received from them to reward winning teams, including: prizes; banners; cups.

Awards, prizes, cups are taken into account on account 07 in the conditional value of 1 rub. for 1 item during the entire period of their stay in the institution;

2) material assets acquired by the institution for rewarding (donating), including: valuable gifts; souvenirs.

Valuable gifts and souvenirs are recorded in off-balance sheet account 07 at the cost of their acquisition.

Costs for the purchase of souvenirs intended for donation are included in budget accounting under Art. 290 KOSGU and are reflected in account 040120290 “Other expenses”.

Analytical accounting for account 07 is carried out in the context of materially responsible persons and storage locations for each item of property in the Card of quantitative and total accounting of material assets.

When receiving awards (prizes, cups) from other organizations, as well as when an institution purchases valuable gifts and souvenirs for the purpose of donating them, these material assets are reflected in account 07. These assets are written off off-balance sheet accounting as they are presented (donated).

On an off-balance account 08 "Unpaid tours" vouchers received by the institution free of charge from public, trade union and other organizations are taken into account.

Vouchers received free of charge must be stored at the institution's cash desk along with monetary documents.

After returning from the sanatorium, the employee must submit to the accounting department a tear-off coupon for the sanatorium-resort voucher, confirming the employee’s treatment in this sanatorium.

On an off-balance account 09 "Spare parts for vehicles issued to replace worn-out ones" Engines, batteries, tires, tires and other spare parts issued for vehicle repairs may be taken into account.

Temporary standards for the operational mileage of vehicle tires (RD 3112199-1085-02) were approved by order of the Ministry of Transport of Russia dated April 4, 2002.

Analytical accounting for account 09 is carried out in quantitative terms in the Card of quantitative and total accounting in the context of persons who received material assets, indicating their position, surname, first name, patronymic and vehicles by type of material assets. At the same time, the quantitative and total accounting cards indicate the serial numbers of the issued spare parts (if any), as well as the date of their issue for repairs.

Off-balance sheet account 10 "Ensuring the fulfillment of obligations" is intended to account for property (except for funds) received by an institution as security for obligations.

Fulfillment of obligations can be secured by: collateral; surety; bank guarantee.

Analytical accounting for account 10 is maintained in the Multigraph Card in the context of obligations by type of property, its quantity, and places of storage.

Acceptance of property to account 10 is made in the amount of the obligation to secure the property, on the basis of a pledge agreement, bank guarantee, surety and other documents. Upon fulfillment of the obligation for which the property was received, the amount of the security is written off from off-balance sheet account 10.

Off-balance sheet account 11 "State and municipal guarantees" is intended to record the amounts of provided state and municipal guarantees.

A state (municipal) guarantee is a type of debt obligation by virtue of which the guarantor, represented by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity, is obliged, upon the occurrence of the event provided for in the guarantee, to pay the person in whose favor the guarantee is provided (the beneficiary), upon his written request, specified in obligation amount at the expense of the corresponding budget for the fulfillment by a third party (principal) of his obligations to the beneficiary.

State and municipal guarantees are provided only in writing

The entry into force of state and municipal guarantees is determined by the calendar date or the occurrence of the event provided for by the guarantee.

The guarantor's obligations to the beneficiary under the guarantee terminate:

• – when the guarantor pays the beneficiary the amount specified by the guarantee;
• – upon expiration of the period for which the guarantee was issued;
• – in case of full fulfillment by the principal or third parties of the obligations secured by the guarantee;
• – as a result of the beneficiary’s waiver of his rights under the guarantee by returning it to the guarantor or by submitting a written application for the release of the guarantor from his obligations;
• – if the principal’s obligation, to secure which the guarantee is provided, has not arisen.

Analytical accounting for account 11 is maintained in the Funds and Settlements Accounting Card in the context of subjects of civil rights and obligations in respect of which state and municipal guarantees are provided.

Off-balance sheet account 12 "Special equipment for performing research work under contracts with customers" is intended for accounting by the executing agency of special equipment received from the customer, purchased and transferred by the customer to the executing agency to carry out R&D on the relevant topic. In this case, on off-balance sheet account 12, the cost of the specified special equipment is reflected at the time of its transfer from the institution’s warehouse to the scientific department for the performance of contract work.

After R&D is completed, this equipment, in accordance with the terms of the contract, can be returned to the customer or accepted on the balance sheet of the executing agency at the market value on the date of acceptance for budget accounting.

Analytical accounting for account 12 is maintained in the Card of quantitative and total accounting of material assets in the context of customers (R&D topics), financially responsible persons and storage locations, by type (name) of equipment and its quantity.

Special equipment provided by the customer for R&D is accepted for off-balance sheet accounting at the cost indicated by the customer in the documents for its transfer. Special equipment transferred to the scientific division of the institution is accepted for accounting on the basis of supporting primary documents confirming its transfer, at the actual cost of the object.

The cost of equipment is written off from off-balance sheet account 12 when it is transferred (returned) to the customer or when it is accepted for balance sheet accounting for use as an object of non-financial assets (in accordance with the terms of the agreement).

On an off-balance account 13 "Experimental Devices" records are kept until the dismantling of experimental devices necessary for R&D, fixed assets and other material assets.

Analytical accounting for account 13 is carried out in the context of financially responsible persons and storage locations by type of material assets, their quantity and value in the Quantitative and Total Accounting Card.

Material assets used in the manufacture of experimental devices are reflected on account 13 at the cost of these assets, attributed to the increase in costs of R&D performed. The specified material assets are written off from off-balance sheet account 13 after the dismantling of the experimental devices. In this case, material assets suitable for use are reflected on balance sheet accounts at market value on the date of their acceptance for balance sheet accounting.

Off-balance sheet account 16 "Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, accounting errors" is intended for the institution to take into account the amounts of overpayments of pensions and benefits that arose as a result of incorrect application of the current legislation on pensions and benefits and accounting errors. The basis for reflecting such amounts in accounting are acts of audits, inspections and other documents.

Let us remind you that in accordance with Art. 1109 of the Civil Code of the Russian Federation, overpaid amounts of pensions and benefits are not subject to return as unjust enrichment, except in cases of dishonesty on the part of the citizen and a calculation error.

Analytical accounting for account 16 is maintained in the Funds and Settlements Accounting Card in the manner established by the institution as part of the formation of accounting policies.

Acceptance for off-balance sheet accounting in account 16 amounts of overpayments of pensions and benefits is carried out in cases where the overpayment occurred:

• – due to incorrect application of legal norms (provided there is no counting error on the part of an employee of the institution);
• – due to the fault of an employee of the institution who overpaid, including due to a counting error;
• – due to the fault of a citizen receiving a pension (benefits).

The amounts of identified overpayments of pensions and benefits to citizens are taken into account in account 16 by increasing it.

The amounts of overpayments of pensions and benefits are written off from off-balance sheet accounting:

• – when identifying (absence of) guilty persons in cases of overpayments of pensions and benefits;
• – when a court makes a decision in accordance with civil law indicating that there is no obligation of an employee of the institution to reimburse the amounts of identified overpayments of pensions and benefits;
• – upon voluntary reimbursement by an employee of the institution of the specified overpayment to budget revenue;
• – upon voluntary compensation of overpayment by a citizen who has received a pension (benefits);
• – when deducting amounts of overpayments resulting from a counting error from pensions and benefits.

Overpayments of pensions and benefits are written off from off-balance sheet account 16 by reducing it. The amounts of these overpayments are recorded in account 16 until they are fully repaid or written off.

Off-balance sheet account 17 "Receipts of funds to the institution's accounts" is intended for accounting of the institution's funds:

• – received to the bank accounts of the institution (in the context of KDB and CIF), as well as the return of these receipts;
• – receipts (their returns) of budget funds from the main managers (managers) of budget funds to institutions subordinate to them for making payments (in the context of KRB and CIF);
• – requiring clarification of uncleared revenues (clarification operations are reflected in account 17 through clarification of income codes or sources of financing the budget deficit).

Entries in off-balance sheet account 17 are made simultaneously with the reflection of cash receipts and their returns in the accounts:

• – O 20121000 “Cash in the institution’s accounts in a credit institution”;
• – 0 20123 000 “Institution’s funds in a credit institution are on the way”;
• – 0201 27000 “Institutional funds in foreign currency in accounts with a credit institution.”

Balances on off-balance sheet account 17 for the relevant BCCs at the end of the current financial year are not carried over to the next financial year. The conclusion of the account indicators is reflected by an entry with a minus sign.

On an off-balance account 18 "Removal of funds from the institution's accounts" takes into account the funds of the institution that have left the bank accounts of the institution in payment of accepted obligations (in the context of KRB and CIF), as well as the restoration of these payments.

Analytical accounting for account 18 can be maintained in a Multigraph Card or in a Funds and Settlements Accounting Card.

Entries in off-balance sheet account 18 are made simultaneously with the reflection of cash outflows, as well as the restoration of these outflows in the accounts:

• – 0 20121000 “Cash in the institution’s accounts with a credit institution”;
• – 020123000 “Institution’s funds are on the way to a credit institution”;
• – 020127000 “Institutional funds in foreign currency in accounts with a credit institution.”

Balances on off-balance sheet account 18 for the relevant BCCs at the end of the current financial year are not carried over to the next financial year. The conclusion of the account indicators is reflected by an entry with a minus sign.

On an off-balance account 19 "Unidentified budget revenues of previous years" budget revenue administrators take into account the amounts of uncleared revenues from previous reporting periods, written off by final turnover to the financial results of previous reporting periods, but subject to clarification in the next financial year.

Analytical accounting for account 19 is maintained in the Statement of Accounting for Unidentified Receipts, indicating the date of crediting the outstanding receipts and the date of their clarification.

Amounts of unexplained receipts for which the budget revenue administrator did not clarify the payment during the financial year, written off in final turnover to the financial result of previous reporting periods, are taken into account in account 19. When the specified amounts are clarified in the next financial year, they are written off from off-balance sheet account 19 .

On an off-balance account 20 "Debt not claimed by creditors" Accounts are taken of amounts of accounts payable not claimed by creditors (including amounts of debt not confirmed by creditors based on inventory results) written off from the balance sheet during the limitation period.

Analytical accounting for account 20 is carried out in the Funds and Settlements Accounting Card in the context of the types of payments (receipts) for which the debt was recorded on the balance sheet. Analytical records are kept for creditors, indicating their full names and other details necessary to identify the creditor for the purpose of registering the accepted monetary obligation and its payment.

The procedure for writing off debt that is not claimed by creditors from the balance sheet is established by the chief manager of budget funds (chief administrator of the sources of financing the budget deficit). The institution's debt that is not claimed by the creditor is taken into account in account 20 in the amount of debt written off from the balance sheet.

The amount of the institution's debt not claimed by creditors is written off from off-balance sheet account 20 based on the decision of the commission (inventory commission). If the creditor has submitted his claims, then the institution’s debt, previously written off from the balance sheet and not claimed by the creditor, is written off from off-balance sheet accounting and reflected in the balance sheet in the corresponding analytical liability accounts.

On an off-balance account 21 "Fixed assets worth up to 3,000 rubles inclusive in operation" fixed assets in operation in the institution are taken into account, the cost of which does not exceed 3,000 rubles, in order to ensure proper control over their movement. Let us remind you that the costs of acquiring such fixed assets are written off at a time when they are put into operation.

The following are not taken into account on account 21, regardless of cost: objects of the library collection; real estate objects.

Analytical accounting for account 21 is maintained in the Card of quantitative and total accounting of material assets in the manner established by the institution as part of the formation of accounting policies.

Acceptance for off-balance sheet accounting in account 21 of fixed assets, the cost of which does not exceed 3,000 rubles, is carried out simultaneously with the transfer of these objects into operation and their cost is written off from the balance sheet account 010100000 “Fixed Assets”.

Objects of fixed assets are accepted for off-balance sheet accounting at a conditional valuation of 1 rub. for 1 object or at the book value of a commissioned object (if this is provided for by the accounting policy of the institution).

The internal movement of fixed assets is reflected in account 21 by changing the financially responsible person and (or) storage location on the basis of the Invoice for the internal movement of fixed assets.

The transfer of this property for paid or gratuitous use is reflected in account 21 by changing the financially responsible person. At the same time, an entry is made for the value of the transferred property on the corresponding off-balance sheet account 25 “Property transferred for paid use (rent)” or 26 “Property transferred for free use”.

Fixed assets worth up to 3,000 rubles. inclusive, those in operation may be written off from off-balance sheet account 21 in connection with the detection of damage, theft, shortage, as well as when a decision is made to write them off or destroy them.

The write-off or disposal of fixed assets from account 21 is carried out on the basis of an Act on the write-off of groups of fixed assets (except for vehicles) or an Act on the acceptance and transfer of groups of fixed assets (except buildings and structures). The procedure for writing off fixed assets from off-balance sheet accounting is established by the accounting policy of the institution.

Off-balance sheet account 22 "Material assets received through centralized supply" is intended for accounting by consignee institutions of material assets received from the supplier until they receive the Notification and copies of the supplier’s shipping documents from the customer.

The use of property before the institution receives the specified documents is allowed only with the permission of the authorized executive body, the main manager of budget funds.

Analytical accounting for account 22 is carried out in the manner established by the institution as part of the formation of accounting policies.

To account for material assets received through centralized supply, before receiving a Notice from the customer, the consignee institution can use the Quantity and Total Accounting Card for material assets.

Acceptance for off-balance sheet accounting under account 22 of material assets received by the recipient institution as part of centralized supply is carried out on the basis of the supplier’s accompanying documents. After receiving a Notice with attached documents from the customer, material assets are written off from off-balance sheet account 22 and accepted for accounting on the balance sheet.

On an off-balance account 23 "Periodicals for use" newspapers, magazines and other periodicals purchased by the institution, which are used to complete the library collection of the institution, are taken into account.

Periodicals on account 23 are accounted for in the conventional unit of 1 ruble. for 1 accounting object. The following are accepted as accounting objects:

• – journal number;
• – annual set of newspapers.

In this case, the costs of purchasing periodicals in budget accounting are included in subarticle 226 of KOSGU and are reflected in account 040120226 “Other work, services.”

Analytical accounting for account 23 is carried out according to accounting objects in the Card of quantitative and total accounting of material assets.

Periodicals purchased by the institution and intended to complete the library collection are accepted into off-balance sheet account 23.

Publications removed from the library collection are written off from the specified account. The disposal of periodicals is reflected on the basis of the decision of the institution’s commission on the receipt and disposal of assets and is documented in the Act on the write-off of literature excluded from the library, the Acceptance and Transfer Act, or another act.

On an off-balance account 24 "Property transferred into trust management" property transferred by the institution for trust management in the manner prescribed by Chapter. 53 of the Civil Code of the Russian Federation, in order to ensure proper control over its movement.

Under a property trust management agreement, one party (the management founder) transfers property into trust management for a certain period of time to the other party (the trustee). In this case, the trustee undertakes to manage this property in the interests of the founder of the management or the person indicated by him (the beneficiary). The objects of trust management can be real estate, securities and other property.

According to Instruction No. 162n, fixed assets transferred to trust management are written off from account 010100000 “Fixed Assets”. At the same time, these objects are accepted for off-balance sheet accounting under account 24.

Analytical accounting of property transferred to trust management is carried out in the Card of quantitative and total accounting of material assets in the context of property managers, locations, by types of property in the structure of analytical groups for accounting of property objects.

On account 24, the property transferred to trust management is reflected on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure) at the cost indicated therein.

The value of property items can be written off from off-balance sheet accounting based on:

• – Act on acceptance and transfer of fixed assets (except for buildings, structures);
• – Certificate of acceptance and transfer of the building (structure);
• – Act on the write-off of fixed assets (except for vehicles).

On an off-balance account 25 "Property transferred for paid use (rent)" property transferred by the institution for paid use under lease agreements is taken into account in the manner prescribed by Chapter. 34 Civil Code of the Russian Federation.

Under a lease (property lease) agreement, the lessor (lessor) undertakes to provide the lessee (tenant) with property for a fee for temporary possession and use or for temporary use. In this case, the tenant is obliged to promptly pay fees for the use of the property (rent). The procedure, conditions and terms for paying rent are determined by the lease agreement.

An institution can lease: land plots; building; structures; equipment; vehicles; other property.

Property transferred under lease agreements is recorded on off-balance sheet account 25 in order to ensure proper control over its safety, intended use and movement.

Analytical accounting for account 25 is carried out in the Card of quantitative and total accounting of material assets in the context of tenants, locations, by type of property in the structure of analytical groups for accounting for property objects, its quantity and value.

On off-balance sheet account 25, property transferred for paid use is reflected on the basis of an act of acceptance and transfer of property at the cost specified in the act.

The value of property items is written off from off-balance sheet accounting when it is returned by the tenant (subtenant) on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure), as well as when it is written off on the basis of the Certificate on the write-off of fixed assets (except for motor vehicles), the Act on the write-off of motor vehicles.

On an off-balance account 26 "Property transferred for free use" property transferred by the institution for free use under agreements for free use (loans) is taken into account in the manner prescribed by Chapter. 36 Civil Code of the Russian Federation.

Under an agreement for gratuitous use (loan agreement), one party (the lender) transfers property for gratuitous use to the other party (the borrower). The borrower, in turn, undertakes to return the property in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the contract.

Accordingly, rules similar to the rules of a lease agreement apply to a gratuitous use agreement.

Property transferred under gratuitous use agreements (loans) is accounted for in off-balance sheet account 26 in order to ensure proper control over its safety, intended use and movement.

Analytical accounting for account 26 is carried out in the Card of quantitative and total accounting of material assets in the context of users, locations, by type of property in the structure of analytical groups for accounting for property objects, its quantity and value.

Acceptance of property objects into off-balance sheet account 26 is carried out on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures), the Certificate of acceptance and transfer of a building (structure) at the cost specified in the certificate.

The cost of property items is written off from off-balance sheet accounting when it is returned by the user on the basis of the Acceptance and Transfer Certificate, as well as on the basis of the Act on the write-off of fixed assets (except for motor vehicles), the Act on the write-off of motor vehicles.

General characteristics of off-balance sheet accounts and the forms of analytical accounting used are presented in table. 22.1.

Table 22.1. Characteristics of off-balance sheet accounts

General characteristics of off-balance sheet accounts			Analytical accounting
Account 01 "Property received for use"
Designed to account for objects of movable and immovable property received by an institution for free use without securing the right of operational management, as well as for paid use, except for financial lease, if the property is on the balance sheet of the lessee. Please note: in accordance with the changes made to clause 333 of Instruction No. 157n, from January 1, 2013 on account 01 the following are taken into account: – land plots used by institutions on the right of permanent (indefinite) use (including those located under real estate); – real estate during the period of registration of its state registration with reflection of expenses for the maintenance of the object, incurred in accordance with the legislation of the Russian Federation before receiving state registration (until the moment the real estate is accepted for accounting), on the corresponding accounts of balance sheet account 40120000 “Expenditures of the current financial year”. 1. Receipt - on the basis of the Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of the building (structure) (f. 0306030) or other document confirming the receipt of property and its rights use. Please note: land plots used by institutions on the right of permanent (indefinite) use (including those located under real estate) are accepted for off-balance sheet accounting on the basis of a document (certificate) confirming the right to use the land plot, at their cadastral value.			By lessors and (or) property owners for each item of non-financial assets
2. Internal movement - on the basis of the Invoice for internal movement of fixed assets (f. 0306032) by changing the financially responsible person and (or) storage location. 3. Transfer of property to a subtenant or other user - on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), Certificate of acceptance and transfer of a building (structure) (f. 0306030). At the same time, the value of the transferred property is reflected in off-balance sheet account 25 “Property transferred for paid use (rent)” or off-balance sheet account 26 “Property transferred for free use”. 4. Write-off - on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), Certificate of acceptance and transfer of a building (structure) (f. 0306030) or other document confirming acceptance by the balance holder (owner) of the object
Account 02 "Material assets accepted for storage"
Designed to record material assets accepted by an institution for storage, for processing, material assets seized to compensate for damage caused, with the exception of material assets that, according to the legislation of the Russian Federation, are material evidence and are accounted for separately, as well as material assets received (accepted for accounting) by the institution until the property becomes the property of the state and the said property is transferred to the body exercising the powers of the owner in relation to the said property (property received as a gift, ownerless property, etc.). 1. Receipt - are accepted for accounting at the cost specified in the document by the transferring party (at the cost stipulated by the contract), in case of unilateral registration - in the conditional valuation of 1 rub. for 1 object. 2. Internal movement - on the basis of the Invoice for internal movement of fixed assets (f. 0306032), Requirement-invoice (f. 0315006), other supporting primary documents by changing the financially responsible person and (or) storage location. 3. Write-off – reflected at the cost previously accepted for accounting			Card of quantitative and total accounting of material assets (f. 0504041) by owner organizations (customers), by types, types of material assets and their location (storage)
Account 03 "Strict reporting forms"
Designed to record strict reporting forms stored and issued as part of the institution's business activities. 1. Receipts - are accepted in the context of persons responsible for their storage and (or) issuance, places of storage in a conditional valuation of 1 rub. for 1 form, and in cases established by the institution as part of the formation of accounting policies - at the cost of purchasing the forms. 2. Internal movement - on the basis of supporting primary documents when the financially responsible person and (or) storage location changes. 3. Write-off – reflected at the cost previously accepted for accounting. Used, damaged and missing strict reporting forms are written off on the basis of the Act on the write-off of strict reporting forms (f. 0504816). Disposal of strict reporting forms when they are transferred to other institutions is carried out on the basis of the Acceptance and Transfer Certificate of strict reporting forms			Book of registration of strict reporting forms (f. 0504045): it indicates the types, series and numbers of forms, dates of their receipt (issuance), price, quantity and signatures of the persons who received them
Account 04 "Debt of insolvent debtors"
Designed to account for the debt of insolvent debtors from the moment it is recognized in the manner established by law as unrecoverable and written off from the balance sheet of the institution to monitor for 5 years (another period established by law) the possibility of its collection in the event of a change in the property status of the debtors. 1. Acceptance for accounting – when the receivables are recognized as unrealistic for collection. 2. Write-off - reflected when the procedure for collecting debts from debtors is resumed or funds are received to repay the debt of insolvent debtors on the date of resumption of collection or on the date of crediting the specified receipts to the accounts (personal accounts) of institutions			Card for recording funds and settlements (f. 0504051) indicating the last name, first name and patronymic of the debtor, full names of legal entities and details necessary to identify the debtor for the purpose of possible debt collection. Accounting is organized in the context of the types of receipts (payments) for which the debt of debtors was taken into account on the balance sheet of the institution
Invoice 05 "Material assets paid for via a centralized supply"
Designed to account for material assets paid for by a higher institution authorized to centrally conclude a state (municipal) contract (customer), and shipped to recipient institutions as part of centralized procurement. 1. Receipt - are accepted for accounting on the basis of primary documents confirming the shipment of material assets in favor of the institution (consignee), in the amount of payments for their acquisition. 2. Write-off - on the basis of Notifications (f. 0504805) of consignee institutions with notes on their acceptance for accounting of material assets received through centralized supply			Book of accounting of material assets (f. 0504042) for each consignee institution and type of material assets
Account 06 "Debt of pupils and students for unreturned material assets"
Designed to account for the debt of students and (or) students for uniforms, linen, tools and other property that were not returned by them. 1. Acceptance for accounting - when a debt arises that is subject to compensation by students in the amount of the institution’s expenses necessary for the acquisition of similar property. 2. Write-off - when repaying debt by students and students			Funds and settlements card (f. 0504051) for each student and type of material assets
Account 07 "Awards, prizes, cups and valuable gifts, souvenirs"
Designed to account for challenge prizes, banners, cups established by various organizations and received from them to reward winning teams, as well as material assets acquired for the purpose of rewarding (donating), including valuable gifts and souvenirs. Prizes, banners, cups are taken into account during the entire period of their stay in this institution. 1. Admission - transferable awards, prizes, cups are taken into account in the conditional assessment of 1 rub. for 1 item. Material assets acquired for the purpose of presentation (awarding), donation, including valuable gifts and souvenirs, are accounted for at the cost of their acquisition. 2. Write-off - upon delivery or donation			Card of quantitative and total accounting of material assets (f. 0504041) in the context of financially responsible persons, storage locations, for each item of property
Account 08 "Unpaid vouchers"
Designed to account for vouchers received free of charge from public, trade union and other organizations. They are subject to storage at the institution’s cash desk along with monetary documents. 1. Receipt - on the basis of primary documents at the nominal value indicated in the voucher, and in case of its absence - in the conditional value of 1 ruble. for 1 ticket. 2. Write-off - after the employee presents a tear-off coupon for the voucher confirming his treatment			Card of quantitative and total accounting of material assets (f. 0504041) in the context of persons responsible for their storage and issuance, storage locations by type of vouchers, their quantity and nominal value (or conditional valuation)
Account 09 "Spare parts for vehicles issued to replace worn-out ones"
Designed to record material assets issued to vehicles to replace worn-out ones, in order to control their use. The list of material assets recorded on the off-balance sheet account (engines, batteries, tires, etc.) is established by the accounting policy of the institution. 1. Receipt – at the time of disposal of spare parts from balance sheet accounting for repairs of vehicles, are taken into account during the period of their use as part of the vehicle. 2. Write-off - on the basis of the Acceptance Certificate for completed work, confirming their replacement with new spare parts			Card of quantitative and total accounting (f. 0504041) in the context of persons who received material assets, indicating their position, surname, first name, patronymic and vehicles by type of material assets. The card indicates the serial numbers of the spare parts issued (if any), as well as the date of their issue for repairs.
Account 10 "Ensuring the fulfillment of obligations"
Designed to account for property, with the exception of funds received by the institution as security for obligations (pledge, surety, bank guarantee, deposit, other security). 1. Acceptance for accounting – on the basis of supporting primary documents in the amount of the obligation to secure the property. 2. Write-off – upon fulfillment of an obligation to secure which the property was received		Multigraph card (f. 0504054) in the context of obligations by type of property, its quantity, places of storage
Account 11 "State and municipal guarantees"
Designed to record the amounts of provided state and municipal guarantees		Card for accounting funds and settlements by subjects of civil rights and obligations in respect of which state (municipal) guarantees have been provided by type of guarantee and their amount
Account 12 "Special equipment for carrying out research work under contracts with customers"
Designed to account for special equipment (equipment) purchased by the customer to perform R&D, received by the institution when it performed work on a relevant topic, as well as special equipment of the institution transferred to the scientific department to perform R&D on a specific topic of the customer. 1. Receipt - on the basis of the Request-invoice (f. 0315006), confirming its receipt by the institution, at the cost specified by the customer. 2. Write-off - reflected at the cost previously accepted for accounting: upon the return in accordance with the terms of the contract to the customer of the special equipment (equipment) provided by him; when accepting special equipment (equipment) as part of the objects of non-financial assets of the institution for their use in its activities with the simultaneous reflection of the objects on the corresponding balance sheet accounts of non-financial assets		Card of quantitative and total accounting of material assets (f. 0504041) by customer (R&D topics, financially responsible persons and storage locations, by type (name) of equipment and its quantity)
Account 13 "Experimental Devices"
Designed to account for material assets used in the manufacture of experimental devices necessary for R&D until the dismantling of these devices. 1. Receipt – based on the cost of objects attributed to the increase in costs of ongoing R&D. 2. Write-off - after dismantling the experimental devices. Material assets available for use by an institution are reflected in the corresponding balance sheet accounts of non-financial assets at market value as of the date of adoption to balance sheet accounting		Card for quantitative and total accounting of material assets (f. 0504041)
Account 14 "Settlement documents awaiting execution"
Designed to record received and unpaid documents by the financial authority	Card for accounting of settlement documents awaiting execution, broken down by budget accounts for each document
Account 15 "Settlement documents not paid on time due to lack of funds in the account of a state (municipal) institution"
Designed for accounting by the body providing cash services and the institution of presented payment orders, collection orders for payments to the budgets of the budget system of the Russian Federation, judicial writs of execution, issued in the prescribed manner by authorized executive authorities and not paid on time due to lack of funds in the account state (municipal) institution	Card for accounting of settlement documents awaiting execution, broken down by the institution’s accounts for each document
Account 16 "Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, accounting errors"
Designed to account for the amounts of overpayments of pensions and benefits that arose as a result of incorrect application of the current legislation on pensions and benefits and accounting errors, based on audit reports, inspections and other relevant documents	Funds and settlements card
Account 17 "Receipts of funds to the institution's accounts"
Designed to record receipts of funds (return of said receipts) to the bank accounts of the institution, to the personal account of the institution, the recipient of budget funds, opened to it by the Federal Treasury body for accounting for funds from income-generating activities. And also for the accounting by the institution - recipient of budgetary funds of operations for the receipt of budgetary funds (their returns) to its bank accounts, provided by the main manager (manager) of budgetary funds, for the implementation by the manager (recipient) of budgetary funds subordinate to him of payments on expenses and (or) sources financing the budget deficit. The operation to clarify uncleared revenues is reflected in the account through clarification of the types of revenues (income (sources of financing the budget deficit)). At the end of the current financial year, account indicators (balances) are not carried over to the next financial year. The conclusion of the account indicators is reflected with a minus sign.
Account 18 "Retirement of funds from the institution's accounts"
Designed to account for funds withdrawn from the bank accounts of the institution in payment of accepted obligations, as well as the restoration of these payments. At the end of the current financial year, account indicators (balances) for the corresponding types of payments are not transferred to the next financial year. The conclusion of the account indicators is reflected with a minus sign.	Multigraph card (f. 0504054) Funds and settlements card (f. 0504051)
Account 19 "Unidentified budget revenues of previous years"
Designed for accounting by administrators of uncleared revenues, financial authorities of the amounts of uncleared revenues of previous reporting periods, written off by final turnover to the financial result of previous reporting periods, but subject to clarification in the next financial year. Write-offs are carried out on the basis of indicators of uncleared receipts when they are clarified	Statement of accounting of outstanding receipts indicating the date of crediting of outstanding receipts and the date of their clarification
Account 20 "Debt not claimed by creditors"
Designed to record the amounts of claims not presented by creditors arising from the terms of the agreement, contract, including amounts of accounts payable that were not confirmed by the results of the inventory by the creditor. 1. Acceptance for accounting. Please note: in accordance with the changes made to clause 371 of Instruction No. 157n, from January 1, 2013, the debt is taken into account for monitoring during the limitation period in the amount of debt written off from the balance sheet. 2. Write-off - based on the decision of the commission (inventory commission) of the institution, for government institutions - by the main manager of budget funds (chief administrator of the sources of financing the budget deficit). If an institution registers a monetary obligation at the request of a creditor in the manner established by the legislation of the Russian Federation, the institution’s debt, not claimed by the creditor, is subject to write-off and reflection on the corresponding analytical balance sheet accounts of obligations.	The card for recording funds and settlements (f. 0504051) in the context of the types of payments (receipts) for which the debt was recorded on the balance sheet is kept for creditors indicating their full name, other details necessary to identify the creditor in order to register the accepted monetary obligation and its payment
Account 21 "Fixed assets worth up to RUB 3,000 inclusive in operation"
Designed to account for fixed assets in operation by an institution worth up to 3,000 rubles. inclusive, with the exception of library collections and real estate in order to ensure proper control over their movement. 1. Receipt - is carried out simultaneously with the transfer of objects into operation and the writing off of their value from the balance sheet. Accepted for accounting in the conditional valuation of 1 rub. for 1 object or at the book value of a commissioned object (if this is provided for by the accounting policy of the institution). 2. Internal movement - reflected on the basis of the Invoice for internal movement of fixed assets (f. 0306032) by changing the financially responsible person and (or) storage location. 3. Transfer of property for paid or gratuitous use is reflected by changing the financially responsible person. At the same time, the value of the transferred property is reflected in the corresponding off-balance sheet account 25 “Property transferred for paid use (rent)” or account 26 “Property transferred for free use”. 4. Write-off - in connection with the detection of damage, theft, shortage, as well as when making a decision on their write-off or destruction. Write-off is carried out on the basis of the Act on the write-off of groups of fixed assets (except for vehicles) (f. 0306033); Act on the acceptance and transfer of groups of fixed assets (except for buildings and structures) (f. 0306031). The procedure for writing off fixed assets from off-balance sheet accounting is established by the accounting policy of the institution	Card of quantitative and total accounting of material assets (f. 0504041) in the manner established by the institution as part of the formation of accounting policies
Account 22 "Material assets received through centralized supply"
Designed for the institution to record material assets received from the supplier until it receives the Notification (f. 0504805) and copies of the supplier’s documents for the valuables sent, while the use of property until the receipt of these documents is permitted by a government institution with the permission of the authorized executive body, the main manager of budget funds ; a separate division (branch) of a budgetary institution (autonomous institution) - with the permission of the institution that created it. 1. Receipt – based on the supplier’s accompanying documents. 2. Write-off - after receiving a Notice from the customer with attached documents	Accounting is maintained in the manner established by the institution as part of the formation of its accounting policy. Can be maintained in the Card of quantitative and total accounting of material assets (f. 0504041)
Account 23 "Periodicals for use"
Designed to record periodicals (newspapers, magazines, etc.) purchased by an institution to complete the library collection. 1. Receipts – periodicals purchased by the institution and intended to complete the library collection are taken into account in the conditional assessment 1 object (magazine issue, annual newspaper set) for 1 rub. 2. Write-off - based on the decision of the institution’s commission for the receipt and disposal of assets, drawn up in the Act on the write-off of excluded objects of the library collection (f. 0504144), the Acceptance and Transfer Certificate, or another act	Card for quantitative and total accounting of material assets (f. 0504041)
Account 24 "Property transferred into trust management"
Designed to account for property transferred by an institution to trust management in order to ensure proper control over their movement. 1. Receipt - reflected on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), the Certificate of acceptance and transfer of a building (structure) (f. 0306030) at the cost indicated therein. 2. Write-off - at the cost at which the objects were previously accepted for off-balance sheet accounting, on the basis of the Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), the act of acceptance and transfer of the building (structure) (f. . 0306030), act on write-off of fixed assets (except for vehicles) (f. 0306003)	Card of quantitative and total accounting of material assets (f. 0504041) in the context of property managers, its location, by type of property in the structure of analytical groups for accounting of property objects
Account 25 "Property transferred for paid use (rent)"
Designed to account for property transferred by an institution for paid use (under a lease agreement), in order to ensure proper control over its safety, intended use and movement. 1. Receipt - reflected on the basis of the Property Acceptance and Transfer Certificate at the cost indicated 2. Write-off - when the property is returned by its tenant (subtenant) on the basis of the Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (form 0306001), the Certificate of acceptance and transfer of a building (structure) (form 0306030), and also when it is written off on the basis of the Act on the write-off of fixed assets (except for motor vehicles) (form 0306003), the Act on the write-off of motor vehicles (form 0306004)	Card of quantitative and total accounting of material assets (f. 0504041) by tenant, location, by type of property in the structure of analytical groups for accounting of property objects
Account 26 "Property transferred for free use"
Designed to account for property transferred by an institution for free use in order to ensure proper control over its safety, intended use and movement. 1. Receipt - on the basis of the Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of the building (structure) (f. 0306030) at the cost specified in the act. 2. Write-off - when the property is returned by the user on the basis of the Acceptance and Transfer Certificate, as well as when it is written off - on the basis of the Act on the write-off of fixed assets (except for motor vehicles) (form 0306003), Act on write-off of motor vehicles (form 0306004)	Card of quantitative and total accounting of material assets (f. 0504041) by users, location, by type of property in the structure of analytical groups for accounting of property objects

Disclosure of information on accounting for off-balance sheet accounts in financial statements

Data generated on off-balance sheet accounts is used in the preparation of annual financial statements. In accordance with the requirements of Instruction No. 191n, a Certificate of the presence of property and liabilities in off-balance sheet accounts is generated as part of the Balance Sheet (form 0503130).

A certificate for the Balance Sheet is generated by the territorial body of the Federal Treasury only as part of the annual Balance Sheet, taking into account the final turnover on budget accounting accounts in accordance with Instruction No. 191n on the basis of indicators for accounting for uncleared revenues of past reporting periods, subject to clarification on off-balance sheet account 19 "Uncleared budget revenues of past years" for budget activities at the beginning of the year (column 4) and the end of the reporting period (column 5). The indicators are reflected in a breakdown by year of uncleared revenues to the single account of the federal budget.

The indicators are reflected in the Certificate as part of the Balance Sheet in the context of indicators at the beginning of the year (column 4) and the end of the reporting period (column 5).

The list of additional analytical indicators by line is established by the main manager (manager) of budget funds, the financial authority.

Information on the movement of non-financial assets in section. 3 “Movement of material assets on off-balance sheet accounts” The appendices contain indicators reflected on off-balance sheet accounts specified in gr. Section 2 3 of the Appendix, at the beginning of the reporting year and the end of the reporting financial year (columns 4, 7, respectively), as well as the increase and decrease in indicators reflected in the off-balance sheet accounts of the institution (columns 5, 6, respectively).