Debit 1 401 01 211

Credit 1 302 01 730

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

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

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

wages of employees of state institutions, allowance employees of public authorities, local self-government and other categories of employees;

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

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

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

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

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

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

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

211 - "Salary";

212 - "Other payments";

213 - "Accruals for payroll payments";

221 - "Communication services";

222 - "Transport services";

223 - " Public utilities»;

224 - "Rent for the use of property";

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

226 - "Other works, services";

231 - "Servicing the internal debt";

232 - "Servicing the external debt";

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

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

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

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

253 - "Transfers to international organizations";

261 - “Pensions, benefits and payments for pension, social and health insurance population";

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

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

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

272 - "Spending inventories»;

273 - "Extraordinary expenses on operations with assets";

290 - "Other expenses".

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

1. 10.3. General procedure for consideration and approval of the federal budget for the next financial year and planning period

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

109.60 Cost of finished products, works, services

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

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

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

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

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

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

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

Closing account 109.70:

• Debit: 109.60.000
• Credit: 109.70.000.

109.80 General expenses

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

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

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

• Debit: 109.60.000
• Credit: 109.80.000.

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

• Debit: 401.20.000
• Credit: 109.80.200

109.90 Distribution costs

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

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

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

• Debit: 401.20.000
• Credit: 109.90.000.

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

Important!

Closing of production accounts must be done monthly!

Attribute expenses to the financial result according to the instructions!

Let's take a look at a specific example:

The budgetary institution receives subsidies for the implementation of the state task (provision of additional educational services). The organization does not conduct income-generating activities. How to correctly allocate expenses to account 109 00 and which ones? In order to fulfill the state task, the institution incurs expenses for paying for utilities, communication services, wages, property maintenance, other services, expenses, the cost of inventories (fuel, stationery, household equipment), fixed assets.

school accountant,Penza region

In accordance with the requirements of paragraph 134 of Instruction No. 157n, account 109 00 “Costs for the manufacture of finished products, performance of works, services” must be used by budgetary institutions in order to account for operations to form the cost of the services they provide, including and as part of the implementation state task.

The specific procedure and conditions for granting a subsidy for financial support for the fulfillment of a state task is determined by the relevant agreement that a budgetary institution concludes with the founder. At the same time, the amount of the subsidy for the implementation of the state (municipal) task is calculated on the basis of standard costs:

• for the provision of public services within the framework of the state task;
• for content movable property and especially valuable movable property assigned to the institution or acquired by it at the expense of funds allocated by the founder (with the exception of leased property);
• for the payment of taxes, as an object of taxation for which the property specified in the previous paragraph is recognized, including land plots.

• a list of public services provided by the institution (the cost of each should be formed separately in accounting);
• lists of expenses that should be taken into account when forming the cost of specific public services;
• lists of costs that can immediately be taken into account as part of the expenses of the current financial year.

• the cost of utilities;
• the amount of expenses for the maintenance of property;
• part of other expenses and the cost of other services, if they are related to the maintenance of the relevant types of property (including the costs of paying property tax and land tax).

Based on the provisions of par. 3 paragraph 153 of Instruction No. 174n, such expenses are usually reflected in codes 262, 263, 273, 290 of KOSGU. In addition, directly to the debit of account 4 401 20 271 “Expenses for the depreciation of fixed assets and intangible assets”, the amounts of depreciation accrued on fixed assets used in the provision of public services can be written off, because the depreciation amounts and expenses for the acquisition of fixed assets (except for low-value ones), As a rule, they are not taken into account when calculating the amount of a subsidy for the implementation of a state task.

The next stage of work is the distribution of costs, which should be taken into account when forming the cost of specific public services, into:

• straight;
• invoices;
• general business;
• handling costs.

Overhead costs are also directly related to the provision of public services. However, such expenses cannot be correlated with a specific type of public services and are subject to distribution for each service.

General business expenses include expenses for management needs that are not directly related to the process of providing public services.

Distribution costs include costs incurred as a result of the sale of services, including in the process of their promotion.

As you can see, it is possible to determine the lists of costs for the purpose of their distribution by specific types of costs only on the basis of the specifics of the activities of a particular institution.

In relation to the situation under consideration, with a high degree of probability it can be said that there will be no circulation costs in the institution.

But other expenses, in whole or in part, can be taken into account both as direct and as part of overhead, general business expenses. Suppose an institution provides several public services.

The composition of direct costs (related to only one service) may include, for example, the costs of paying wages to relevant employees, paying insurance premiums. Accrual of direct expenses will need to be reflected in the following accounting entries:

Debit 4 109 60 211, 4 109 60 213

Credit 4 302 00 730, 4 303 00 730.

Overhead costs may include, for example, the cost of consumables used in the provision of services, as well as certain other costs. The accrual of overhead costs will need to be reflected in the following entries:

Debit 4 109 70 272, 4 109 70 290

Loan 4 302 00 730, 4 105 00 440, 4 208 00 660.

Part of the inventories (for example, office supplies used by the accounting department) can be taken into account when issuing as part of general business expenses. Such expenses may include expenses related solely to the needs of management for payment for communication services, as well as expenses for payment for other services (for example, consulting services), expenses for remuneration of managerial personnel.

The accrual of general business expenses will need to be reflected in the following entries:

Debit 4 109 80 211, 4 109 80 213, 4 109 80 221, 4 109 80 226.4 109 80 272

Loan 4 302 00 730, 4 105 00 440, 4 303 00 730.

The next important stage of accounting work is the distribution of overhead and general business expenses on the basis of the Certificate (f. 0504833) and the corresponding calculations. In accordance with the accounting policy of a budgetary institution, such distribution can be carried out, for example, on a monthly basis. In this case, the distribution method must also be determined in the accounting policy.

When distributing overhead and general business expenses, entries are made on the corresponding analytical accounts:

Debit 4 109 60 000

Credit 4 109 70 000, 4 109 80 000.

General business expenses which, in accordance with the provisions accounting policy not subject to distribution, written off accounting entry(for example, consulting fees may not be allocated):

Debit 4 401 20 200

Credit 4 109 80 000.

For example, in an institution, in relation to overhead and general business expenses, the same method of distribution is chosen - in proportion to direct labor costs, monthly. Direct labor costs for service No. 1 are 500,000 rubles, and for service No. 2 - 300,000 rubles. In this case, the expenses accumulated on accounts 4,109,70,000, 4,109,80,000 must be monthly distributed in the following amounts for each KOSGU code:

• for service No. 1 - 62.5% (500,000 rubles × 100% / (500,000 rubles + 300,000 rubles));
• for service No. 2 - 37.5% (300,000 rubles × 100% / (500,000 rubles + 300,000 rubles)).

It is obvious that the frequency of reflection in the accounting of such operations depends on the specifics of public services provided by institutions. At the same time, Instruction No. 174n on this issue contains only one requirement - only amounts related to services already rendered should be debited to the debit of account 4 401 20 200.

If the content of the state task, the agreement on the provision of subsidies and other documents at the disposal of the institution does not allow to properly justify the frequency of recording the operation described above, then the decision on the frequency of full or partial write-off of expenses accumulated on account 4,109,60,000 is desirable agree with the founder. Such an operation can be carried out monthly.

Answered questionsYu.A. Koshelev , expert of the International Center for Financial and Economic Development

State (municipal) institutions were given the opportunity to reflect part of the costs as deferred expenses. But these amounts are taken into account according to special rules.

The principle of cost allocation

Let us recall that earlier all costs of institutions (with the exception of capital investments) were recorded as current, which in some cases (for example, subscriptions) did not comply with general accounting standards. However, since January 1, 2011, the situation has changed. Now, budgetary institutions are allowed to take part of the costs into account not at a time, but over several reporting periods using account 401 50 000 “Deferred expenses”. In particular, on this account, in the case when the institution does not create an appropriate reserve upcoming expenses, the costs associated with:

With preparatory work for production due to their seasonal nature;

With the development of new industries, installations and units;

With land reclamation and implementation of other environmental measures;

WITH voluntary insurance (pension provision) employees of the institution;

With the acquisition of a non-exclusive right to use intangible assets over several reporting periods;

With uneven repairs of fixed assets during the year;

with other similar expenses.

Deferred expenses are shown in accounting by types of expenses (payments) provided for by the estimate (plan of financial and economic activity) of the institution, under state (municipal) contracts (agreements), agreements. The rules for reflecting such transactions on accounts are fixed for budgetary institutions (of a new type) - in paragraph 160 of Instruction No. 174n, for state-owned (and budgetary institutions of the old type) - in paragraph 124 of Instruction No. 162n. Moreover, the procedure for accounting for such expenses according to the KOSGU codes is not prescribed. Therefore, in order to avoid complaints from the inspection authorities, this should be taken into account when drawing up an accounting policy.

>|The e-consulter service "Accounting Policy 2012" will help you create an accounting policy for 2012. Details on the website www.budgetnik.ru.|<

As part of the formation of an accounting policy, an institution is also entitled to establish additional requirements for analytical accounting expenses of future periods, including taking into account the industry specifics of the institution's activities, as well as the requirements of the tax legislation of the Russian Federation on separate accounting for expenses (payments) of the institution.

Reflection of operations in accounting

Deferred costs are charged to the financial result of the current financial year (according to the credit of account 401 50 000) in the manner established by the institution (evenly, in proportion to the volume of products (works, services), etc.), during the period to which they relate. Operations on the account are made out by such accounting records:

For clarity, consider, for example, the acquisition of a non-exclusive right to use intangible assets over several reporting periods.

So, in accordance with Article 1235 Civil Code RF, under a license agreement, one party - the owner of the exclusive right to the result of intellectual activity or to a means of individualization (licensor) grants or undertakes to grant to the other party (licensee) the right to use such result or means within the limits provided for by the agreement.

License fees are paid:

In the form of a one-time payment (lump-sum payment);

In the form of periodic payments during the term of the contract (royalties);

In the form of one-time and periodic payments.

Obtaining non-exclusive rights to the results of intellectual activity, the user institution reflects off the balance sheet in the contractual assessment. For this purpose, paragraph 333 of the Instructions for the use of the Unified Chart of Accounts provides for an off-balance account 01 “Property received for use” (intended for accounting for movable and real estate received by the institution for free use without securing the right of operational management, as well as for paid use).

The procedure for recording payments for the use of intangible assets depends on the terms of the agreement. If it provides for a one-time payment for the entire period of enjoyment of the right, there are deferred expenses.

Example.
The institution entered into an agreement on the basis of which the rights to computer programs are transferred for a period of three years with a one-time payment in the amount of 360,000 rubles. Accounting policy institutions provided for the use of deferred expenses. The accountant wrote:

Recognition of deferred expenses depends on the type of expenses. If we return to the example we are considering, then these are other costs associated with the production and sale (paragraph 37 of article 264 tax code RF). Based on paragraph 1 of Article 272 of the Tax Code of the Russian Federation, expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be determined clearly or is determined indirectly, the expenses are distributed by the taxpayer independently. >|When using the cash method, these expenses are recognized as expenses in full amount immediately after their actual payment to the insurer (clause 3, article 273 of the Tax Code of the Russian Federation).|<

In addition, we note that when organizing tax accounting for expenses under contracts of compulsory and voluntary property insurance, difficulties may arise.

Expenses of institutions for those types of voluntary property insurance that are listed in paragraph 1 of Article 263 of the Tax Code of the Russian Federation, as well as for those types of compulsory property insurance for which insurance rates have not been approved, are included in other expenses in the amount of actual costs (paragraphs 2, 3 article 263 of the Tax Code of the Russian Federation).

Moreover, the costs of compulsory and voluntary property insurance are recognized in tax accounting in the reporting (tax) period in which, in accordance with the terms of the insurance contract, the organization transferred or issued funds from the cash desk to pay insurance premiums (clause 6, article 272 of the Tax Code of the Russian Federation ).

In other words, even when using the accrual method, insurance premiums can only be included in expenses after they are actually paid.

At the same time, the rules for recognizing insurance expenses differ depending on the term of the insurance contract and the procedure for paying insurance premiums established therein.

So, if, under the terms of the insurance contract, the insurance premium is paid in a single payment, and the contract itself is concluded for a period of more than one reporting period, then the costs of compulsory or voluntary insurance reduce the tax base for income tax evenly during the term of this contract.

The amount of expenses that an institution can take into account in a particular reporting period (month, quarter) is determined in proportion to the number of calendar days of the contract in this period.

But what if the insurance contract concluded for more than one reporting period provides for the payment of insurance premiums in installments (several installments)?

In this case, the costs of each payment are recognized evenly over the period for which insurance premiums are paid (for example, a year, half a year, a quarter or a month). The amount included in other expenses is calculated by the insurer in proportion to the number of calendar days of the validity of the insurance contract in this reporting period. The basis is paragraph 6 of Article 272 of the Tax Code of the Russian Federation.