Code by okof library fund. Clarifications of the Ministry of Finance on the use of okof

The accountants. What clarifications does the Ministry of Finance give on these issues?

The new OKOF (OK 013-2014) was adopted and put into effect by the Order of Rosstandart dated December 12, 2014 No. 2018-st. The same order canceled the earlier OKOF (OK 013-94).

It should be noted that the structure of OKOF codes, as well as the grouping of fixed assets in the new classifier, is significantly different from the previous one. Now the OKOF code includes 12, not 9 bits.

For the purpose of methodological assistance in the transition to the new OKOF, the State Standard issued transition tables establishing the correspondence between the new and the old classifier in direct and reverse order (Order No. 458 dated April 21, 2016). These tables show that for certain items previously included in the old OKOF, in the new exact match classifier, such objects are not recognized as fixed assets, or according to the new OKOF.

With the adoption of the new OKOF, the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the OS Classification), was also changed. Since January 1, 2017, the classification has been presented in an edition containing new OKOF codes.

Recall that the OKOF code is determined in relation to the received item of fixed assets for the following purposes:

1) grouping of fixed assets by accounting accounts (application of analytics by accounts);

2) establishing a useful life for accounting purposes;

3) determination of the depreciation group for the purposes of tax accounting;

4) formation of statistical and For example, starting from the submission of the property tax declaration for 2017, organizations need to put down the OKOF codes for real estate objects in the report.

Given the need to use OKOF codes in accounting and tax accounting, we will present clarifications from the Ministry of Finance on the application of the new classifier.

Does the fact of including a material object in the OKOF affect its acceptance for accounting as part of a fixed asset?

No, it doesn't. The assignment of an object to fixed assets is carried out only in accordance with the provisions of Instruction No. 157n.

According to clause 38 of this instruction, the main criterion for including an object in fixed assets is its useful life. If it exceeds 12 months, then the object is accepted for accounting as part of fixed assets.

The useful life, as well as the belonging of the object to fixed assets, is determined by the decision of the commission of the institution for the receipt and disposal of assets.

It does not matter whether the object is mentioned in the OKOF (OK 013-2014) and whether it is a fixed asset in accordance with the wording given in the classifier.

The Ministry of Finance to this account in the Letter dated December 27, 2016 No. 02-07-08 / 78243 reports:

material assets that, in accordance with Instruction No. 157n, relate to fixed assets, but are not included in OKOF OK 013-2014, are accepted for accounting as fixed assets;

material assets classified according to OKOF (OK 013-2014) to fixed assets, but in accordance with clause 99 of Instruction 157n being inventories, are accepted for accounting in accordance with Instruction 157n as part of inventories.

How to group fixed assets in accounting from January 1, 2017? Do I need to change the grouping of fixed assets accepted for accounting before the specified date?

In accordance with paragraph 53 of Instruction No. 157n, the grouping of fixed assets is carried out according to the property groups provided for in paragraph 37 of Instruction No. 157n (real estate of an institution, a particularly valuable institution, other movable property of an institution, property - leased items), and types of property corresponding to subsections classification established by the OKOF.

The new classifier was developed on the basis of harmonization with the System of National Accounts (SNA 2008) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, the International Fund and the World Group, as well as with the All-Russian Classification of Products by Type economic activity(OKPD2) OK 034-2014 (CPA 2008) and is intended, among other things, for the transition to the classification of fixed assets adopted in international practice based on the 2008 SNA.

In this regard, the grouping of fixed assets in the new OKOF does not coincide with the grouping of fixed assets according to analytical accounts, given in clause 53 of Instruction No. 157n.

New OKOF (OK 013-2014)		Grouping of fixed assets in accordance with clause 53 of Instruction No. 157n
	Name of the type of fixed assets	Analytics code	Name of the type of fixed assets
	Residential buildings and premises		Living spaces
	Buildings (other than residential) and structures, land improvement costs		non-residential premises
	Machinery and equipment, including household inventory, and other objects (including vehicles)		Structures
	Weapon systems		cars and equipment
	Cultivated biological resources		Vehicles
	The cost of transferring ownership of non-produced assets		Production and household inventory
	Objects of intellectual property		Library fund
			Other fixed assets

So, the grouping of fixed assets accepted for accounting (budgetary) accounting from January 1, 2017 should be carried out in accordance with the grouping provided for by OKOF (OK 013-2014).

How to determine the useful life if the object is not included in the OS Classification or in the OKOF?

The classification of fixed assets is the main document for determining the useful life required when registering an object of material assets as a fixed asset, as well as when calculating depreciation for the purposes of not only accounting, but also tax accounting.

As mentioned, from January 1, 2017, such a classification is presented in a new edition. Now fixed assets are presented in it with new OKOF codes.

Despite the fact that the number and names of depreciation groups in the updated classification remained the same, you need to be extremely careful when applying it, since some fixed assets listed in the old classification in one depreciation group, according to the new classification, can be included in another depreciation group.

In order to determine the useful life of a fixed asset that is not included in the OKOF and not mentioned in the OS Classification, it is necessary to follow the provisions of Instruction No. 157n.

In accordance with clause 44 of Instruction No. 157n, if there is no information in the OS Classification that allows determining the useful life of a fixed asset, such a period is set based on the manufacturer's documents. If there is no information in them either, then the period is set on the basis of the decision of the commission of the institution for the receipt and disposal of assets, taken taking into account:

the expected life of this facility in accordance with the expected productivity or capacity;

expected physical wear, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system;

regulatory and other restrictions on the use of this facility;

warranty period for the use of the object;

the terms of actual operation and the previously accrued depreciation amount - for objects received free of charge from institutions, state and municipal organizations.

The disputed object of fixed assets can be attributed to several OKOF codes. Moreover, such codes are included in different depreciation groups. Which group to choose to determine the useful life?

According to the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08 / 78243, in the event of contradictions in determining the OKOF code, the commission for the receipt and disposal of the institution's assets may make an independent decision on attributing the disputed objects to the corresponding group of OKOF codes and determining their useful lives.

At the same time, according to the department, based on the goals of preventing overstatement of expenses associated with depreciation charges (understatement of the taxable base for property tax), when choosing OKOF codes to determine the depreciation group in accordance with the OS Classification, it is advisable to choose the depreciation group with the longest useful life (Letter dated September 21, 2017 No. 02-06-10/61195).

Is it necessary to establish new useful lives and recalculate depreciation for items accepted for accounting before 01/01/2017?

The updated classification of fixed assets is applied to fixed assets put into operation from January 1, 2017 (letters of the Ministry of Finance of the Russian Federation dated 08.11.2016 No. 03-03-РЗ / 65124, dated 06.10.2016 No. 03-05-05-01 / 58129) .

Thus, in relation to fixed assets put into operation (accepted for accounting) before 01/01/2017, the useful life remains the same. You do not need to change it in accordance with the new OS Classification. Therefore, there is no need to recalculate depreciation (Letter of the Ministry of Finance of the Russian Federation of December 27, 2016 No. 02-07-08 / 78243).

How to correctly specify the OKOF code in sec. 2.1 property tax returns?

The property tax declaration, starting with the reporting for 2017, is submitted in a new form approved by Order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21 / [email protected] Compared to the previous form, the declaration has been supplemented by section 2.1, which provides object-specific information about real estate, taxable at the average annual value, indicating cadastral numbers (if any), conditional numbers (if any), inventory numbers (in the absence of cadastral, conditional numbers and in the event of an inventory number), OKOF codes and residual value as of December 31 of the tax period.

OKOF code in sec. 2.1 is indicated on line 040. The prescribed format for filling line 040 of Sec. 2.1 of the declaration has 12 digits and corresponds to the code structure adopted in the new classifier (OK 013-2014).

Recall that the grouping of fixed assets in accordance with the new classifier is carried out in relation to objects accepted for accounting from January 1, 2017. With regard to fixed assets accepted for accounting before the specified date, the grouping was carried out in accordance with the old OKOF (OK 013-94). At the same time, no transfers to new groupings are required for these objects.

Taking into account general requirements to fill in textual, numerical, code indicators of the property tax declaration, such indicators are affixed from left to right, starting from the 1st (left) character-place. If to indicate any indicator it is not required to fill in all the character-places of the corresponding field, a dash is put in the unfilled character-places on the right side of the field.

Taking into account the above, as well as the explanations of the Federal Tax Service given in letters dated 05.09.2017 No. BS-4-21 / [email protected], dated August 24, 2017 No. BS-4-21/ [email protected], when filling out section 2.1 of the advance in respect of fixed assets, the coding of which was carried out with nine-digit codes according to the old OKOF (OK 013-94), lines 040 are filled in taking into account the general requirements for filling in code indicators, without taking into account separators in the form of dots. Thus, the nine-digit OKOF code is entered in line 040 from left to right, starting from the 1st (left) character-place with dashes in the unfilled character-places.

Summing up, we highlight several main points related to the application of the new OKOF and OS Classification:

1) the criteria for classifying a material object as fixed assets are established by Instruction No. 157n. If an object is not included in the OKOF or is not recognized as a fixed asset in accordance with the wording specified in the OKOF, this does not mean that it cannot be recognized as a fixed asset for the purposes of acceptance to accounting;

1) the new OKOF and the Fixed Assets Classification are applied to fixed assets accepted for accounting from 01/01/2017. Items listed as fixed assets before the specified date are subject to accounting (budgetary) accounting in accordance with Instruction 157n with a grouping according to the old OKOF and the useful life of these items established in the OS Classification (as amended before 01/01/2017). It should be noted that in connection with the transition to the new OKOF, operations to transfer the balances of fixed assets to new groupings, as well as operations to recalculate depreciation, are not performed;

3) in the event of contradictions in the application of direct (reverse) transitional between the new and old OKOF, as well as in the absence of positions in the new OKOF for accounting objects previously included in groups of material assets that, according to their criteria, are fixed assets, the commission on receipt and disposal the assets of the accounting entity can make an independent decision on the assignment of these objects to the corresponding group of OKOF codes and the determination of their useful lives;

4) if the disputed object can be attributed to several OKOF codes that are included in different depreciation groups, it is advisable to choose the depreciation group with the longest useful life;

5) when filling out a property tax return in line 040, section 2.1, a 12-digit OKOF code is affixed according to the new classifier, effective from 01/01/2017. For objects accepted for accounting before 01/01/2017, the nine-digit OKOF code is reflected in the specified line from left to right, starting from the 1st (left) character-place with dashes in empty character-places.

fixed assets depreciation property tax

By general rule assets that make up the library fund of an institution (with the exception of periodicals) are accepted for accounting as fixed assets. Since 2018, the accounting of such objects should be organized in a new way. The basis is the federal accounting standard for public sector organizations “Fixed Assets”, approved by Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 257n (hereinafter referred to as the SGS “Fixed Assets”, standard). We will tell you about how to keep records of the library fund in the light of the provisions of the named standard in the consultation.

The Library Fund as an Inventory Object

The unit of accounting for fixed assets is an inventory item (clause 9 of the CGS "Fixed Assets", clause 45 of Instruction No. 157n).

The inventory item should be subject to the recognition criteria for an item of fixed assets, provided for in paragraph 8 of the GHS "Fixed Assets". In particular, this is the possibility of obtaining economic benefits or useful potential from the use of an object and a reliable assessment of its initial value as an accounting object.

Subject to the specified conditions, the material objects of property that make up the library fund are accepted on the balance sheet as fixed assets. It does not matter the period of their useful life.

Library items that do not bring economic benefits to the institution, do not have a useful potential and in respect of which no economic benefits are expected to be received in the future, are taken into account on off-balance accounts.

Please note that inventory numbers are not assigned to objects of the library fund and inventory lists for such objects are not maintained (clauses 46, 54 of Instruction No. 157n).

The GHS "Fixed Assets" stipulates that the objects of the library fund, which are the same, as well as the value of which is not significant, are combined into one inventory object, recognized for the purposes of accounting as a complex of fixed assets in accordance with the accounting policy of the institution based on the provisions of Instruction No. 157n ( Clause 10 of the GHS "Fixed assets").

Recall that for objects of library collections one inventory card of group accounting of non-financial assets (f. 0504032) is opened. Accounting in it is kept only in monetary terms in the total amount (clause 54 of Instruction No. 157n, Appendix 5 to Order of the Ministry of Finance of the Russian Federation No. 52n).

For your information. The procedure for accounting for documents included in the library fund was approved by Order of the Ministry of Culture of the Russian Federation dated October 08, 2012 No. 1077.

Accounts of library fund objects

According to the GHS "Fixed Assets", the objects of the library fund are no longer allocated to a separate accounting group (the corresponding accounts of the analytical accounting of account 0 101 07 000 "Library Fund"). Now they are reflected in other fixed assets on account 0 101 08 000, and depreciation charges on them - on account 0 104 08 000.

In this regard, institutions need to transfer the objects of the library fund recorded as of 01/01/2018 to the appropriate group of accounting for fixed assets.

By virtue of the provisions of the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 84237, the transfer of fixed assets in accounting upon the first application of the standard (as of January 1, 2018) to another group of fixed assets is carried out in the inter-reporting period using account 0 401 30 000 " Financial results past reporting periods" according to the accounting statement (f. 0504833). In this case, the following correspondence accounts are reflected:

	Debit	Credit



Transfer to the 2018 accounting group "Others":
a) in the amount of the book value of the library fund
b) in the amount of depreciation of the library fund

Note: the transfer of library fund objects to the group "Other fixed assets" should not lead to a change in their book value and the amount of accumulated depreciation.

Acceptance of objects for accounting

Library stock items are accepted for accounting at their original cost, which is determined in the manner prescribed by Sec. IV GHS "Fixed assets". It explains the features of the formation of the value of objects acquired (received) as a result of exchange, non-exchange transactions or created by the institution independently.

Exchange transactions are transactions during which an institution transfers (receives) assets on the condition of receiving (transferring) assets comparable in monetary value (value), mainly in the form Money(their equivalents) and (or) other material assets, works, services, rights to use property.

Non-exchange transactions are transactions in the course of which an institution receives (transfers) assets without directly providing (receiving) assets comparable in monetary value (cash equivalents) in exchange.

An example of exchange transactions can be the acquisition of objects of the library fund for a fee, and non-exchange transactions - the gratuitous receipt of objects (including under a donation agreement, donations) or the receipt of objects at insignificant prices in relation to the market price of an exchange transaction with similar assets.

In accordance with clause 15 of the GHS "Fixed Assets", the initial cost of the objects of the library fund, acquired as a result of exchange transactions or created by an institution , is determined in the amount of actually made capital investments, taking into account the current legislation of the Russian Federation on the calculation of VAT and may include the following cost elements:

a) the purchase price, including customs duties, non-refundable amounts of VAT (other tax), minus the discounts (deductions, bonuses, benefits) received;

b) any actual costs for the acquisition, creation of an item of fixed assets, including its delivery to its destination and bringing it into a condition suitable for operation, including:

labor costs and insurance premiums for compulsory social insurance directly related to the creation of fixed assets;

the cost of works (services) for the creation of fixed assets under the relevant contract;

state duties and other expenses for the payment of mandatory payments to the budgets of the budgetary system of the Russian Federation, incurred in connection with the acquisition (creation, manufacture) of an item of fixed assets;

the amount of remuneration for the provision of intermediary services in the acquisition of an item of fixed assets;

shipping and handling costs;

the amounts of costs associated with the creation, production and (or) manufacture of an item of fixed assets incurred by the institution for materials, services of third-party organizations (co-executors);

costs for information and consulting services related to the acquisition (creation, manufacture) of an item of fixed assets;

other costs directly related to the acquisition and (or) manufacture of an item of fixed assets.

According to clause 22 of the GHS "Fixed Assets", the initial cost of the objects of the library fund, acquired as a result of a non-exchange transaction , is their fair value at the acquisition date.

Fair value is the price at which ownership of an asset can be transferred between independent parties to a transaction who are aware of the subject matter of the transaction and are willing to complete it.

To determine fair value, the method that is most applicable to the institution and allows a reliable assessment of the fair value of the relevant accounting item (market price method or amortized replacement cost method) is used.

In accordance with paragraph 59 of the GHS “Fixed assets”, when determining the fair value, documented data on market prices are used, obtained by the institution from independent experts (appraisers) or formed by it independently by studying market prices in the public domain.

If a library item acquired through a non-exchange transaction cannot be measured at fair value, its cost is measured by reference to the residual value of the asset given up. If data on the residual value of the asset being transferred in exchange for any reason is not available or on the date of transfer of the asset being transferred in exchange is zero, the accounting subject shall reflect the asset acquired through such a non-exchange operation as part of fixed assets in a conditional assessment: one object - one ruble (clause 23 CGS "Fixed Assets", Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 84237).

As for the objects of the library fund received by the institution as a result of a non-exchange transaction from the owner (founder), another organization of the public sector, they are subject to recognition in accounting in the assessment determined by the transferring party (owner (founder)), - at the cost reflected in the transfer documents (Clause 24 of the GHS "Fixed Assets").

For your information. For data consolidation, the receipt of objects during a non-exchange operation (free receipt) is separated depending on the status of the transmitting (receiving) party:

establishments of the budget of the budgetary system of the Russian Federation;
establishments of different budgets of the budgetary system of the Russian Federation;
the transferring party is not an institution;
the transferring party is an individual.

It should be noted that the procedure for the formation of the initial cost of library fund objects in the relevant accounts of the analytical accounting of account 1,106,00,000 “Investments in fixed assets” that was in force before the application of the GHS “Fixed Assets” (until 01/01/2018) has not changed. As before, the cost of library fund objects related to especially valuable movable property of budgetary and autonomous institutions, is reflected on account 0 106 21 000 "Investments in fixed assets - especially valuable movable property of the institution", and other objects, including those accepted for accounting by state institutions - on account 0 106 31 000 "Investments in fixed assets - other movable property institutions."

On account 1 106 00 000 objects are taken into account until they are put into operation. That is, the recognition of costs as part of the actually made capital investments that form the cost of the object is terminated when the object is in a condition suitable for its intended use.

Depreciation procedure

In connection with the entry into force of the GHS "Fixed Assets", the procedure for calculating depreciation on objects of the library fund has also undergone changes. Consider what has changed in comparison with the previous period.

As you can see, the cost criteria for objects have changed, now they are closer to tax accounting.

Please note that the new depreciation rules apply only to library stock items that are accepted for accounting as fixed assets from January 1, 2018. For objects reflected on account 101 07 before the specified date, it is not necessary to recalculate depreciation (Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 84237).

Note: it is not necessary to charge depreciation up to 100% for library fund objects worth from 40,000 to 100,000 rubles, registered before January 1, 2018.

According to clause 36 of the GHS “Fixed Assets”, depreciation can be charged using one of the following methods:

1) straight-line method - accrual of a constant amount of depreciation throughout the useful life of the asset;

2) declining balance method - the annual depreciation amount is determined based on the residual value of the object at the beginning of the reporting year and the depreciation rate calculated on the basis of the useful life of this object and a coefficient not exceeding 3 used by the accounting entity and established by it in accordance with its accounting policy;

3) in proportion to the volume of production - the calculation of the amount of depreciation based on the expected use or expected productivity of the asset. Under this method, the amount of depreciation can be zero during the stoppage of production using the relevant item of property, plant and equipment.

Note: the appropriate depreciation method must be fixed in the accounting policy of the institution and applied to the object of fixed assets consistently from period to period.

The method chosen by the institution must be justified and most accurately reflect the intended way in which future economic benefits or utility will be obtained.

If the terms of use of the object change, from January 1, the depreciation method may be revised. However, it will only be valid for the remaining useful life of the asset. It is not necessary to recalculate previously accrued depreciation for such an object (clauses 37, 38 of the CGS "Fixed assets").

Depreciation operations for library fund objects are reflected in the following accounting entries:

Government institution		State-financed organization		Autonomous institution
Debit	Credit	Debit	Credit	Debit	Credit
1 401 20 271 1 109 x0 271		0 401 20 271 0 109 x0 271	0 104 28 410 0 104 38 410	0 401 20 271 0 109 x0 271	0 104 28 000 0 104 38 000

Deregistration of an object

The write-off of library fund objects from the balance sheet should be carried out in accordance with the rules set forth in Sec. VIII GHS "Fixed assets".

Based on the provisions this section when an object of fixed assets is disposed of, its recognition in accounting as an asset is terminated. Disposal may occur on the following grounds (clause 45 of the CGS "Fixed assets"):

on the grounds providing for the adoption of a decision on the write-off of property;

upon termination by decision of the institution of the use of the object for the purposes provided for when recognizing the object, and the termination of the institution's receipt of economic benefits or useful potential from the further use of this object;

when transferring in accordance with a lease (property lease) agreement or a contract for gratuitous use, if the recipient of such property has an accounting object as part of fixed assets;

on transfer to another public sector entity;

upon transfer as a result of sale (donation);

on other grounds providing, in accordance with the legislation of the Russian Federation, for the termination of the right to operational management of property (the right to own and (or) use property received under a lease (property lease) agreement or a gratuitous use agreement).

The disposal of library fund objects is reflected in the credit of the corresponding accounts of the analytical accounting of account 1 101 08 000.

The financial result arising from the disposal of such objects is determined as the difference between the proceeds from the disposal (if any) and the residual value of the fixed asset item (Clause 49 of the CGS “Fixed Assets”).

Situations from practice

We will support all of the above with examples from practice.

Example 1

As of January 1, 2018, the accounting records of the autonomous cultural institution reflected the following balances on the accounts of the library fund objects:

- accounts 4,101,27,000 and 4,104,27,000 in the amount of 120,000 rubles;

- accounts 2,101,37,000 and 2,104,37,000 in the amount of 50,000 rubles.

In connection with the transition to the SGS “Fixed Assets”, the institution generated the following correspondence accounts in the interreporting period on the basis of an accounting statement (f. 0504833):

	Debit	Credit	Amount, rub.
Translation from the accounting group 2017 "Library Fund":


- other movable property

- especially valuable movable property
- other movable property
Transfer to the 2018 accounting group "Other fixed assets":
a) in the amount of the book value of the library fund relating to:
- especially valuable movable property
- other movable property
b) in the amount of depreciation of the library fund relating to:
- especially valuable movable property
- other movable property

Example 2

In order to replenish the library fund, the state institution received books:

- purchased from third party organization at the expense of the budget in the amount of 12,000 rubles;

received free of charge as a donation from individuals at a fair value of 3,000 rubles.

In accordance with the Instructions for the application procedure budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, the institution's expenses for the purchase of books to replenish the library fund are reflected under the expense type code 244 "Other purchase of goods, works and services to meet state (municipal) needs" and are referred to article 310 " Increase in the value of fixed assets” KOSGU.

The following accounting entries are formed in the budget accounting:

	Debit	Credit	Amount, rub.	primary document
Formed the initial cost of books purchased at the expense of budgetary funds				Supplier shipping documents
Received books accepted for balance accounting:				Act on acceptance and transfer of objects of non-financial assets (f. 0504101), decision of the commission on determining the fair value of books, donation agreement, inventory card for group accounting of non-financial assets (f. 0504032)
- purchased for a fee
- received as a donation
Repaid the debt to the supplier of books				Extract from the personal account of the recipient of budgetary funds (f. 0531759)
Depreciation accrued when books are put into operation (in the amount of 100%) ((12,000 + 3,000) rubles)				Accounting information(f. 0504833)

Example 3

By agreement with the founder, books that had become unusable due to dilapidation and were part of the library fund were written off from the balance sheet of the budgetary cultural institution (they were classified as especially valuable property). The initial cost of the books is 20,000 rubles. Depreciation is charged at 100%. Books were purchased at the expense of subsidies for the implementation of the state task.

In accounting on the basis of the act on the write-off of the excluded objects of the library fund (f. 0504144), the following correspondence accounts are reflected:

In accordance with the provisions of the GHS "Fixed Assets", the following accounting rules apply to library stock objects:

if the useful life of these objects is the same, and also their cost is not significant, then they are combined into one inventory object, recognized for the purposes of accounting as a complex of fixed assets;

items of the library fund are reflected in the balance sheet as part of other fixed assets on account 0 101 08 000, and depreciation charges on them - on account 0 104 08 000;

the initial cost of the named objects should be formed, as before, on the corresponding accounts of the analytical accounting of account 1,106,00,000;

for objects worth up to 100,000 rubles. inclusive, depreciation is charged in the amount of 100% of the initial cost when they are put into operation, and for objects over the specified amount - in accordance with the calculated depreciation rates.

In conclusion, I would like to note that to date, Instruction No. 157n has not been brought into line with the requirements of the GHS “Fixed Assets”. Therefore, the use of the accounts in question in order to account for the objects of the library fund should be fixed in the accounting policy of the institution.

Control over the safety of books and other documents in libraries is impossible without the organization of internal accounting in accordance with the Order of the Ministry of Culture. We tell you who and how should organize accounting and what registers will be required for this.

Consider the new accounting rules for library collections contained in the federal standard "Fixed Assets".

Accounting in the library

In libraries of budgetary institutions, accounting should be organized in accordance with the Order of the Ministry of Culture dated October 08, 2012 No. 1077. Documents are classified by type of media:

printed (books, brochures, notes, atlases, etc.);
audiovisual (photos, films, soundtracks on cassettes, disks, reels);
microfilm or microfiche (frame-by-frame images, reproduced on overhead projectors);
electronic (files).

Accounting for these documents is maintained in the departments that complete, store and use library funds.

Summary Accounting

Based on clause 4.3 of order 1077, documents entering the library are subject to summary accounting. Editions in batches of one accompanying document are taken into account: consignment note, invoice, register, etc. If there are no accompanying papers, an acceptance certificate is drawn up. Forms of registers of total accounting in order 1077 are not approved. Section 4.3.1 provides required details which they must contain:

Name of the organization, division.
Recording date.
Ordinal number (numbering starts anew every year).
Source of income.
Details (date and number) of the incoming primary document.
Number of copies.
Price.

The registers should be approved independently; it is convenient to use Appendix 1a to the invalid order of the Ministry of Culture 590 dated 12/02/1998 as a sample. This is a sheet form of the summary book, which can be changed to suit the characteristics of a particular institution.

Individual accounting

Individual records are maintained on the basis of clause 4.4 of order 1077. Each document is assigned a registration number, which is assigned to it for the entire period of being in the organization and is not used in the future for other publications. Accounting forms can be registration books, cards, catalogs, electronic files with the possibility of printing output forms. In addition to header data with the name of the organization and department, accounting form must contain the following details:

Recording date.
Registration number.
Bibliographic description (name of the author, title, year of publication, publisher, volume or part number).
copy price.

For a sample when developing the register form, you can use Appendix 2 to the canceled order of the Ministry of Culture 590.

Accounting for electronic publications and books

At present, a significant part of the library fund of budgetary institutions is made up of electronic publications hosted by:

on CDs and flash drives;
on the hard drive of the library PC;
on external technical means.

The accounting procedure for such publications is described in clause 3.4 of order 1077. The accounting units are the copy and the title. For discs, this can be each individual media or set under a common name. For flash drives, a copy is one recorded integral work. The total and individual records of electronic documents uploaded to the library are kept in electronic registers.

If the library receives documents in remote access, for the use of which a license has been acquired or an agreement has been concluded for a certain period, the registration number is not assigned, and the following data is indicated in the accounting:

database name, manufacturer, access address, platform;
the number of titles or packages included in the database;
term of the contract or license.

All electronic documents when writing off, they are deleted on the basis of act f.0504144 indicating the reasons. Those in remote access under the act are not written off, access to them will automatically terminate at the end of the contract.

Library stock inventory

Section VII of order 1077 defines the procedure for checking the availability of documents (inventory) of library funds. There can be three reasons for a mandatory urgent inventory:

Natural disaster (fire, flood, etc.).
Theft or damage.
Liquidation or reorganization of the institution.

The period of scheduled checks for libraries containing rare and valuable books is once every 5 years, if the publication contains precious metals or stones, it must be checked annually. In other cases, everything depends on the size of the fund: up to 50 thousand copies - once every 5 years, from 50 thousand to 200 thousand - once every 7 years, etc.

As a result of the check, an act is drawn up, to which a list of documents missing for unknown reasons is attached. If no persons responsible for the loss are found, the copies are written off in the prescribed manner. To check electronic publications, programs are used to detect changes made.

Library fund accounting

Accounting for the library fund in budgetary institutions in 2019 is carried out on the basis of the following regulatory documents:

Instructions 157n, 174n.
Federal standard "Fixed assets", order of the Ministry of Finance 257n dated December 31, 2016.

Accounting for the library fund in state-owned institutions in 2019 is carried out on the basis of the above documents and Instruction 162n.

The assets that make up the library fund are accepted for accounting as fixed assets. They are subject to the criteria defined in the GHS (federal standard) "fixed assets". If the assets are promising in terms of obtaining economic benefits or useful potential, they are taken into account on the balance sheet, if not, on the off-balance sheet. Objects of the library fund with an insignificant value and the same useful life are combined into one set of fixed assets, which is accounted for as an inventory object. This fact should be covered in the accounting policy.

When forming such an object, a group accounting card f. 0504032, which is maintained only in monetary terms. Library fund accounting has the following features:

Inventory numbers on the objects are not affixed (only registration numbers in the internal library records).
Analytics in the context of individual items and NFA inventory lists are not maintained.
Objects worth up to 10,000 rubles. are not written off during commissioning.
For objects up to 10,000 rubles. 100% depreciation is charged in the same way as for objects worth from 10,000 to 100,000 rubles.

Objects of library funds arrive as a result of exchange (purchase, subscription) and non-exchange (donation, donation) operations. In the first case - at the acquisition price, in the second - at a fair price at the time of receipt. The book value includes the costs of transportation, delivery, etc. Postings for the receipt of library funds are shown in the table.

Depreciation on the fixed assets of the library fund is charged according to the new rules: for an object worth up to 100,000 rubles - 100%, for the rest - one of the methods described in the SGS "Fixed Assets". If there are objects of the library fund on the account from 40,000 rubles. up to 100,000 rubles received before 2018, for which depreciation is accrued on a straight-line basis, there is no need to recalculate. Depreciation entries in the table below.

The write-off of library fund objects is carried out according to the rules defined by the federal standard. The financial result is formed when the object is decommissioned without complete depreciation. The wiring is shown in the table below.

Library fund taxation

Budgetary and autonomous institutions accept expenses:

for the purchase of books and brochures - at the time of purchase;
for subscription editions - at the time of receipt of each issue.

Mandatory condition: the acquisition must be made at the expense of income-generating activities, in which publications must be used.

In tax accounting, state-owned institutions do not take into account the costs of acquiring library funds to form a base subject to income tax.

In budgetary and autonomous institutions, VAT is also deductible when library documents are used in the performance of work and the provision of services. If the acquired funds are used in VATable and non-VATable transactions, the input tax must be divided in accordance with the Tax Code of the Russian Federation.

In a state-owned institution, only transactions involving the sale of goods are subject to VAT. If publications are purchased for this activity, input VAT should be deductible.

In 2017, a new all-Russian classifier of fixed assets came into force. Also valid from this date new edition Classifications of fixed assets included in depreciation groups

07.02.2017

The new OKOF was developed to replace the previously used classifier OK 013-94, approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359. Recall that the previous OKOF was in effect for 20 years (from 1996 to 2016). During this time, many of his concepts and terms have become obsolete. Despite periodic adjustments to the old classifier, experts in the field of standardization decided to introduce a new document, which should comply not only with Russian realities, but also with international rules for grouping fixed assets.

It should be noted that today, in international practice, fixed assets are classified in accordance with the System of National Accounts (SNA 2008) of the United Nations, the European Commission, the Organization for Economic Cooperation and Development, the International Monetary Fund and the World Bank Group. The new OKOF is as close as possible to such a system and makes it possible to ensure the transition of organizations to the classification of fixed assets adopted throughout the world.

DIFFERENCES OF THE NEW OKOF FROM THE OLD.

The objects of classification in the new OKOF are still fixed assets, while the OKOF code numbers and their grouping are fundamentally different from those previously adopted.

For your information

Fixed assets include produced assets used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and services.

Code structure. The new OKOF codes consist of 12 characters, not 9. In addition to the characters corresponding to the grouping of fixed assets according to the 2008 SNA, the structure of the new OKOF code includes the code assigned to the object of fixed assets in accordance with the All-Russian Classifier of Products by Type of Economic Activity (OKPD 2) OK 034 -2014 (CPA 2008).

OKOF code structure
New code (12 characters)		Old code (9 characters)
xxx.xx.xx.xx.xxx

Grouping code based on the 2008 SNA	Object code according to OKPD 2		Subsection	Subclass
If the objects of fixed assets do not have the appropriate groupings in OKPD 2, their other classification is required, the 4th and 5th characters of the OKOF code have the value "0"		The classes of fixed assets are formed on the basis of the corresponding product classes according to OKPD*. The necessary detailing on the selected classes is revealed by the subclass
OKOF code example (passenger car)
310.29.10.20.000

* All-Russian classifier of economic activities, products and services OK 004-93, approved by the Decree of the State Standard of the Russian Federation dated 08/06/1993 No. 17. This classifier has become invalid since 2017 due to the introduction of OKPD 2.

Grouping of fixed assets. Consider in the table the grouping of fixed assets in the new and old OKOF.

New OKOF (OK 013-2014)		Old OKOF (OK 013-94)
		Section, subsection	Name of the type of fixed assets
	Residential buildings and premises		Buildings (except residential)
	Buildings (except residential)		Structures
	Structures
	Land improvement costs		cars and equipment
	Vehicles		Means of transport
			Industrial and economic inventory
	And other objects		Livestock working, productive and breeding (except for young animals and cattle for slaughter)
	Weapon systems		perennial plantings
			Other tangible fixed assets not included in other groups
			Intangible fixed assets
	The cost of transferring ownership of non-produced assets
	Objects of intellectual property

After analyzing the information in the table, it is worth noting that among most groups of fixed assets allocated in both the new and the old OKOF, it is possible to make a correspondence, for example, group 100 corresponds to group 13, group 220 to group 12, group 310 to group 15 and etc.

At the same time, differences should also be noted. In particular, group 330 "Other machines and equipment, including household inventory, and other objects" of the new OKOF combined three subsections at once, which were contained in the old classifier: 14 "Machinery and equipment", 16 "Production and household inventory", 19 "Other tangible fixed assets".

We also note the allocation of completely new groups:

400 "Weapon Systems". This group includes such objects of fixed assets acquired for military purposes as weapons (small arms, artillery, complexes and launchers of unguided missiles, etc.), means of command and control of troops and weapons (fire), rocket and space systems (complexes), military aircraft (airplanes, helicopters, unmanned systems and aircraft, etc.), takeoff, landing and maintenance equipment for aircraft, orbital facilities and means of their preparation for launch, ships, ships, small military craft, pontoons and floating docks, ground-based orbital control systems and special complexes, tracked and wheeled combat vehicles (tanks, infantry and landing combat vehicles, etc.);
600 "Expenses for the transfer of ownership of non-produced assets." These are costs associated with the transfer of ownership of non-produced assets, the value of which relates to produced assets, but cannot be included in the cost of other produced assets. Therefore, these costs should be considered as a separate category of fixed assets. An exception is made for land plots, in respect of which the costs associated with the transfer of ownership rights are considered, in accordance with established practice, as expenses for land improvement.

FEATURES OF TRANSITION TO A NEW OKOF.

It has been established that OKOF is used for the purposes of budgetary (accounting) accounting by public sector organizations in cases provided for federal standards, unless otherwise established by the authorized bodies of state regulation of accounting.

Federal accounting standards for the public sector are expected to be introduced in 2018. To date general provisions on the organization and maintenance of accounting (budgetary) accounting in state (municipal) institutions (GMU) are established by Instruction No. 157n. The specified instruction provides for the use of OKOF in accounting when grouping fixed assets, that is, to determine the analytical accounting of fixed assets when they are registered (clause 53 of Instruction No. 157n).

It should be noted that earlier there was a direct relationship between the grouping of fixed assets in accounting and OKOF. In other words, the designations and titles of the section (subsection) OKOF (OK 013-94) and the analytical account for fixed assets used the same values. For example, this is subsection 15 “Means of transport” and analytical account 0 101 05 000 “Vehicles”, subsection 16 “Industrial and economic inventory” and analytical account 0 101 06 000 “Industrial and economic inventory”. There is no such link in the new OKOF.

Consider in the table how the analytical accounts for fixed assets correlate with the groupings of fixed assets in the new OKOF.

Unified Chart of Accounts in GMU		New OKOF (OK 013-2014)
	Name		Name
	Living spaces		Residential buildings and premises
	non-residential premises		Buildings (except residential)
	Structures		Structures
	cars and equipment		Information, computer and telecommunications (ICT) equipment
			Other machinery and equipment, including household inventory
			Weapons systems (in terms of vehicles and equipment). For example, equipment for takeoff, landing and maintenance of aircraft
	Vehicles		Vehicles
	Production and household inventory		Other machinery and equipment, including household inventory
	Library fund		Original works of entertainment genre, literature and art. For example, literary works
	Other fixed assets		Weapon systems (in terms of other objects)
			Cultivated animal resources that produce repeatedly
			Cultivated plant resources that produce products repeatedly

It should be noted that according to the new OKOF, it is necessary to group the fixed assets accepted for accounting from January 1, 2017. With regard to old objects (accepted for accounting before 01/01/2017), nothing needs to be changed. No operations to transfer the balances of fixed assets to new groups are performed. This is indicated by the Ministry of Finance in Letter No. 02-07-08/78243 dated December 27, 2016.

Transition keys. In order to switch from the use of the old OKOF (OK 013-94) to the new classifier (OK 013-2014) in 2017, by Order of Rosstandart dated April 21, 2016 No. 458 (hereinafter - Order No. 458), direct and reverse keys between OK 013-94 were developed and OK 013-2014.

Both keys are presented in the form of reference tables, in which, for comparison, the codes and names of the positions of the old and new OKOF are given. Compliance is established by one or several positions at once.

Some positions that existed in the old OKOF are presented in the new classifier in an enlarged form or, conversely, are detailed. For example, positions OK 013-94 11 4521011 "Buildings of power plants", 11 4521103 "Diesel power plant", 11 4521104 "Nuclear power plant", 11 4521105 "Hydraulic power plant (except storage)" corresponds to position 210.00.11.10.110 "Power plant buildings" from OK 013-2014.

In case of contradictions in the application of the direct (reverse) transitional key, as well as the absence of positions in the new OK 013-2014 codes for accounting objects that, according to their criteria, are fixed assets, the commission for the receipt and disposal of assets of the institution may make an independent decision on the assignment of these objects to the corresponding group of codes OK 013-2014 (Letter of the Ministry of Finance of the Russian Federation of December 27, 2016 No. 02-07-08 / 78243).

For certain positions (for example, “household inventory”, “catalogue and filing cabinets”, “folding furniture sets”) in a direct transitional vein, you can find the wording: “They are not fixed assets”. In other words, these objects included in the old OKOF, according to the new classifier, do not belong to fixed assets. What does it mean? Are they recognized as fixed assets in accounting?

Clarifications on this issue are given in the letters of the Ministry of Finance of the Russian Federation dated December 30, 2016 No. 02-08-07 / 79584, dated December 27, 2016 No. 02-07-08 / 7824. They noted that the criteria for classifying material assets as fixed assets are established by Instruction No. 157n, and not by OKOF. In this regard, if, in accordance with Instruction No. 157n, material assets are classified as fixed assets, but they are not included in the new OKOF (OK 013-2014), such objects are taken into account as fixed assets with a grouping according to the old OKOF (OK 013 -94). And vice versa, if, according to the new classifier, material assets are classified as fixed assets, but in accordance with clause 99 of Instruction No. 157n, these assets are classified as inventories (despite the fact that the useful life of these objects is more than 12 months), such objects are accepted for accounting in accordance with Instruction No. 157n as part of inventories.

UPDATED OS CLASSIFICATION AND FEATURES OF ITS APPLICATION.

As mentioned above, since 2017, a new version of the OS Classification has been applied (as amended by Decree of the Government of the Russian Federation of 07.07.2016 No. 640). The fixed assets in it are grouped according to the new OKOF codes.

It should be noted that the number and names of depreciation groups, as well as the useful lives established for them, remained the same. At the same time, when applying the new classification of fixed assets, one must be extremely careful, since some fixed assets listed in the old classification in one depreciation group, according to the new classification, may be included in another depreciation group.

Recall that the classification of fixed assets is the main document for determining the useful life required when registering an object of material assets as a fixed asset, as well as when calculating depreciation for the purposes of not only accounting, but also tax accounting.

* * *

Since 2017, a new OKOF has been applied, and a new edition of the OS Classification is also in force.

Compared to the old OKOF, not only the structure of the OKOF code has changed, but also the groupings of fixed assets. The developed transition keys will help to switch to a new classifier, establishing for each position of the old OKOF a correspondence to one or more positions of the new OKOF. With the help of transitional keys, correspondence can be established both in direct (from old OKOF to new) and in reverse (from new OKOF to old) order.

In the new OS Classification, the number of depreciation groups remains the same. But in the list of fixed assets included in such groups, in comparison with the previously used classification, there are discrepancies.

It should be noted that the new classifiers should be applied to fixed assets put into operation (accepted for accounting) after January 1, 2017.

Fixed asset items accepted for accounting before January 1, 2017 are subject to accounting (budget) accounting in accordance with Instruction No. 157n grouped according to the old OKOF and the useful life of these items, established taking into account the OS Classification (as amended before 01/01/2017) .

During the period of transition to new classifiers between financial years (inter-reporting period), operations to transfer the balances of fixed assets to new groups, as well as operations to recalculate depreciation, are not performed.

Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), local self-government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

There are library funds in many state and municipal educational institutions. Accounting for such funds is relatively simple. However, when reflecting transactions with this accounting object, one should be careful.

Legal Framework

Accounting for library collections is carried out not only according to the rules of accounting: operations with books are a whole science!

The regulatory framework for accounting for library collections is based on the following documents:

Instructions on the accounting of the library fund, approved by Order of the Ministry of Culture of Russia dated 02.12.1998 N 590 (hereinafter - Instruction N 590);

Methodological recommendations on the application of the Instruction on the accounting of the library fund in the libraries of educational institutions (approved by Order of the Ministry of Education of Russia dated August 24, 2000 N 2488; hereinafter - Methodological recommendations, Instruction N 2488);

of the Unified Chart of Accounts for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application (approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n ; hereinafter - Instruction N 157n).

In addition, state (municipal) institutions of various types should take into account the accounting features established by:

Order of the Ministry of Finance of Russia dated 06.12.2010 N 162n "On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application";

Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n "On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application" (hereinafter - Instruction N 174n);

Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n "On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application" (hereinafter - Instruction N 183n).

Organization of library accounting

According to paragraph 1.3 of Instruction N 590, the library fund is an ordered set of documents formed by the library for storage and provision for temporary use to readers and subscribers.

Library fund accounting is a set of operations that ensure the recording of information about the size, composition and movement of the fund in accordance with the rules established by law. On its basis, library reporting is formed, including for state statistical accounting, activity planning, ensuring the safety of the fund, control over the availability and movement of documents.

The main feature of the organization of library work in educational institutions is that in order to ensure the educational process, they acquire educational publications of the same type (name) in large numbers of copies.

According to the provisions of clause 8 of Instruction N 2488, accounting for multiple copies of documents (textbooks, teaching aids, reference books, dictionaries and other publications) intended for use by students in educational process, carried out in a non-inventory way. With this method of accounting, a summary record of documents by title is provided, their cost is charged to the balance of the library.

Multi-copy documents are documents received in quantities of more than ten units. If the number of received copies is less than ten, then they are recorded in the inventory books on a general basis. The specific number of documents to be recorded in inventory books and accounted using the non-inventory method is determined by the library.

With the non-inventory method of accounting, an accounting card of a document (edition) and a registration book of registration cards are drawn up (Appendices N N 4, 5 to Instruction N 2488).

An index card is drawn up for each title that has entered the library for the first time in the amount of more than ten copies. It contains the following information: author, title, imprint, price, date of entry, entry number in the summary book, number of copies - received, retired, registered - and reflects the movement of each individual title of a document (edition) that has passed inventoryless accounting . The card reflects all subsequent receipts of this title, regardless of price. Account cards are recorded in a register book, for which an inventory book can be used.

In the registration book, all columns are filled in, as in individual accounting, each name is recorded on a separate line. The registration number is transferred to the registration card. On the document (publication), accounted by the inventoryless method, the number of the registration card is not affixed.

The procedure for accounting for the receipt of documents in the library fund is determined by the provisions of Sec. 6 Instructions N 590.

First of all, upon receipt of documents in the library fund, they are divided into documents of permanent, long-term and temporary storage.

Accounting for permanent storage with the assignment of an accession number, one copy of domestic documents received by libraries with the functions of permanent storage of a free mandatory copy, as well as documents accepted for depositary storage, is subject to.

Accounting for long term storage with the assignment of an inventory number, documents intended to meet the current and projected reader demand are subject, regardless of the type of document, its volume, subject matter and other formal features.

documents for permanent and long-term storage inventory numbers are assigned and their marking is carried out. In this case, stamps, bookmarks, individual machine-readable bar codes can be used. The main requirements that must be observed when marking documents are: identification of ownership, durability of the marking, aesthetics, preservation of text or other sign information. Documents that are an attachment to the main carrier are also marked with the same details as on the main document.

Documents for temporary storage (containing information of short-term value) are excluded from the library collection after a short period of time. Their accounting in the library is carried out without assigning inventory numbers.

Note! Official materials are not subject to accounting and are not included in the fund (software products that are the working tool of library workers and programmers, and materials purchased for the design of the library, other ancillary work not related to the acquisition of the library fund).

Individual accounting

According to the instructions of paragraph 8.1 of Instruction N 590, individual accounting of each copy of a document or each document name is carried out using inventory methods with the assignment of an accession number to the document or registration without assigning an accession number. An individual number is assigned to the document for the entire time it is in the library fund.

The forms of individual accounting of documents are book (inventory book), card (accounting catalog card), sheet (actual accounting sheet), registration card for a certain type of publication (including electronic). They should contain the following indicators: date of entry, entry number in the Book of Total Accounts of the Library Fund, inventory number, author and title, year of publication, price, verification mark, number of the act of disposal. If the document has attachments, then this is indicated in the note.

It also indicates the distinctive features of especially valuable and rare publications that determine their value (the presence of a unique binding, autograph, hand-colored illustrations, etc.).

Summary Accounting

The total accounting of all types of documents entering or leaving the library fund is carried out in batches according to one accompanying document (sheet state registration, waybill, register, invoice, act). If there is no such document, then an acceptance certificate is drawn up.

The form of summary accounting is a book, in three parts of which (receipt, disposal, results) the movement of the fund is recorded.

Information about documents is reflected in the following indicators: date and record number, source of receipt, details of the accompanying document, number of documents received (total, including by type, content and language of the indigenous nationality), cost of purchased documents.

Accounting

Currently, the accounting of the library fund of a state (municipal) institution is carried out in accordance with Instruction N 157n and the provisions of the corresponding instruction for each type of institution (state - Instruction N 162n, budget - Instruction N 174n, autonomous - Instruction N 183n).

The object of the library fund subject to accounting can be both a single book and publications consisting of several volumes, which are a logical continuation of each other.

The provisions of the All-Russian classifier of fixed assets OK 013-94 (approved by the Decree of the State Standard of Russia of December 26, 1994 N 359) determine that the library funds correspond to the OKOF code 19 0001000 and are included in the seventh group - property with a useful life of over 15 years to 20 years inclusive . This group includes books and brochures, periodical publications, continuing publications, music publications, cartographic publications, sheet text publications, types of special scientific and technical literature and documentation, unpublished materials, manuscripts, manuscripts and rare and unique publications, film materials and documents in the form video recordings, photographic documents, phono documents (sound recordings), cine-photo and phono documents are rare and unique.

Note. The institution has the right to independently determine the useful life of the library fund, for example, 15 years. It is on the basis of this period that it is recommended to charge depreciation on library fund objects from 2009 in accordance with clause 2.4 Guidelines, given in the Letter of the Ministry of Finance of Russia dated 10.04.2009 N 02-06-07 / 1505.

In accordance with the provisions of clause 38 of Instruction N 157n, material objects of property that make up the library fund of an institution, with the exception of periodicals, are accepted for accounting as fixed assets, regardless of their useful life and are accounted for on account 0 10107 000 "Library Fund". At the same time, in the working chart of accounts of the institution, which is an integral part of its accounting policy, may contain the following analytical accounting accounts:

Account number	Account name
	The library fund is a particularly valuable movable property institutions
	Increasing the value of the library fund - especially valuable movable property
	Reducing the cost of the library fund - especially valuable movable property
	Library fund - other movable property of the institution
	Increase in the value of the library fund - other movable property
	Reducing the value of the library fund - other movable property
	Library fund - objects of leasing
	Increase in the value of the library fund - leased items
	Decrease in the cost of the library fund - objects of leasing

At the same time, the objects of the library fund, regardless of their value, are not assigned a unique inventory serial number (clause 46 of Instruction N 157n).

To account for them, an Inventory card for group accounting of fixed assets (f. 0504032) is opened, which is registered in the Inventory inventory cards for accounting for fixed assets (clause 54 of Instruction N 157n).

Note! Book (other printed) products not intended for the library fund are accounted for as part of other inventories (clause 99 of Instruction N 157n).

Periodicals purchased by an institution to complete the library stock are subject to accounting on the off-balance account 23 "Periodicals for use" in a conditional assessment: one object (issue of a journal, annual set of a newspaper) - one ruble. Analytical accounting for the account is carried out according to the accounting objects in the card of quantitative-sum accounting of material assets (clauses 377, 378 of Instruction N 157n).

According to clause 92 of Instruction N 157n, for library fund objects worth up to 40,000 rubles. inclusive, depreciation is charged in the amount of 100% of the book value when the facility is put into operation. For objects of the library fund worth more than 40,000 rubles. depreciation is accrued on a straight-line basis at the rate of 1/12 of the annual depreciation amount, taking into account the useful life of the library fund.

Acceptance for accounting

Expenses for the acquisition of objects of the library fund are attributed to article 310 "Increase in the cost of fixed assets", and expenses for subscription to periodicals - to sub-article 226 "Other works, services" of KOSGU.

Objects of the library fund are accepted for accounting at their original cost, that is, in the amount of actual investments in their acquisition, taking into account the amounts of VAT presented by suppliers and contractors (except for their acquisition, construction and manufacture as part of activities subject to VAT) (clause 47 of Instruction N 157n).

The initial cost of library collections received under a donation agreement is their market value as of the date of acceptance to budget accounting, as well as the cost of services related to their delivery, registration and bringing into a condition suitable for use (clause 25 of Instruction N 157n).

For the purpose of accounting for an object of the library fund, its current market value is determined on the basis of the price in force on the date of acceptance for accounting of property received free of charge for this or a similar type of property, and can also be determined by the commission for the receipt and disposal of objects created in the institution on an ongoing basis.

When determining the current market value of a library fund object, the following can be used:

Data on prices for similar material assets received in writing from manufacturing organizations;

Information about the price level available from state statistics bodies, trade inspections, as well as in the media and specialized literature;

Expert opinions (including experts recruited on a voluntary basis to work in the commission on the receipt and disposal of assets) on the cost of individual (similar) objects of library funds.

The receipt and internal transfer of the library fund are formalized by the following primary documents:

Act on the acceptance and transfer of groups of fixed assets (f. 0306031);

Invoice for the internal movement of fixed assets (f. 0306032);

Invoice demand (f. 0315006).

Accounting records of operations for the receipt (acceptance) of the library fund:

Formation of the initial cost of objects of the library fund on the basis of the Acts of work performed (upon acquisition and subsequent accounting as part of the OS):

Debit 0 106XX 310 "Increase in investments in non-financial assets"

Credit 0 30231 730 "Increase accounts payable for the acquisition of fixed assets";

Acceptance for accounting of objects of the library fund at the initial cost formed upon their acquisition is reflected on the basis of primary accounting documents - the Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031):

Credit 0 106XX 410 "Reduction of investments in non-financial assets";

Acceptance for accounting of fixed assets as a result of transfer finished products in order to use it for the needs of the institution is reflected in actual cost finished products on the basis of the primary accounting document - Invoice requirements (f. 0315006):