The accountant recorded the transactions: Content of the operation Debit Credit Amount Purchased lamp 0 106 XX 310 0 302 31 730 3500 XX 410 3500 3500 Internal movement of the luminaire between departments 21 "HR Department" 21 "Accounting" 3500 Write-off 21 3500 IMPORTANT! OS depreciation in 2018 in budget organizations, as well as in autonomous and state-owned institutions, this group of property objects is not charged! In other words, the value of property is written off at a time to the account of current expenses or to the account of the main production, and such assets are not taken into account on the balance sheet. At the same time, the object is accounted for on a special off-balance account, which allows for reliable analytical accounting.

How to keep track of low-value fixed assets

In accordance with accounting policy subject of accounting, depreciation of fixed assets can be calculated not only by the straight-line method, but also by the decreasing balance method. When using this 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 higher than 3 used by the accounting entity and established by it in accordance with its accounting policy; in proportion to the volume of production.
The method is to charge a depreciation amount based on the expected use or expected performance of the asset. In accordance with this method, the amount of depreciation can be equal to zero during the stop of production using the corresponding item of property, plant and equipment (paragraph

Accounting for fixed assets with state employees: what has changed since 2018

Recall that in 2018 there are three methods of depreciation:

• linear - the only available method until this year;
• decreasing balance method;
• method of writing off the cost in proportion to the products produced.

Therefore, all the property of an institution worth up to 100,000 rubles can be attributed to the “low value”. IMPORTANT! The organization is obliged to consolidate the key points of accounting for fixed assets, including low-value property, in its accounting policy.
Otherwise, problems with the FTS cannot be avoided. Peculiarities of Fixed Assets Recognition This year, new federal accounting standards have radically adjusted the procedure for recognizing fixed assets. Key changes are enshrined in the Order of the Ministry of Finance No. 257n.
Also, officials presented methodological recommendations for the transition to new standards in Letter No. 02-07-07 / 79257 dated 11/30/2017.

Advice Line Answers

The initial cost of an item of fixed assets put into operation (transferred) into operation, which is an item of movable property, worth up to 10,000 rubles inclusive, ... ... At the same time, in relation to fixed assets accepted for accounting before the transition to the application of the GHS "Fixed Assets" (before January 1 2018) recalculation of depreciation (changing the depreciation method determined at the time the object was recognized for accounting) is not carried out. "Thus, fixed assets worth less than 10,000 rubles accepted for accounting before 01/01/2018 are depreciated according to the old rules (100% depreciation with cost from 3 to 10 thousand, write-off during commissioning at a cost of less than 3,000 rubles.). There is no need to “add” these fixed assets to an off-balance account 21 when switching to the federal standard “OS”. New depreciation thresholds apply to fixed assets accepted for accounting from 01.01.2018.2.

Accounting for fixed assets in 2018: cost, depreciation

During the useful life of a depreciable object, depreciation is not suspended, except for cases when an object of fixed assets is transferred for conservation for a period of more than three months, as well as during the restoration of an object, the duration of which exceeds 12 months (clause 85 as amended on September 27, 2017). Thus, there are no more exceptions for suspending depreciation. Starting from January 1, 2018, depreciation must be continued for all fixed assets for which depreciation has been suspended, including those under conservation. Guidelines by application federal standard accounting for public sector organizations "Fixed assets", approved.

Standard "Fixed Assets". In the program "1C: Accounting of a public institution 8" these changes are implemented: Edition 1 - release 1.0.49.4 and higher; Edition 2 - release 2.0.53.20 and higher.3. According to paragraph 34 of the Fixed Assets Standard, “Depreciation of an item of property, plant and equipment is not suspended in cases where an item of property, plant and equipment is idle or not used or held for subsequent transfer (write-off), unless the residual value of an item of property, plant and equipment has become zero.».Before, according to the Instructions for the use of the Unified Chart of Accounts (approved by

Fixed assets worth up to 3000 in 2018

We also draw up a purchase document. And then the document “Acceptance for accounting of fixed assets, intangible assets, intangible assets”. In the reflection settings in accounting, choose the method of depreciation calculation. The postings show that the fixed asset is taken into account. Depreciation will be charged from the next month after acceptance for accounting.
And another situation is the library fund. 4. Cost library fund from 0 to 100,000 rubles. Depreciation method: “100% upon commissioning”. Previously, it was up to 40,000 rubles. We draw up purchase and accounting documents, as in the previous examples. When creating a fixed asset Type NFA, specify "Library Fund". In reflection in accounting, select "100% upon commissioning". The posting shows that depreciation has been written off.

Acceptance for off-balance accounting on the account of 21 fixed assets, the value of which does not exceed 3,000 rubles. (excluding objects real estate), is made simultaneously with the transfer of these objects into operation and the write-off of their value from the balance sheet by an entry in the debit of accounts 0 401 20 271 "Expenses for depreciation of fixed assets and intangible assets", 0 109 00 000 "Manufacturing costs finished products, performance of works, services" and credit of account 0 101 00 000 "Fixed assets" (clause 10 of Instruction N 174n, clause 10 of Instruction N 183n).

Objects of fixed assets are accepted for off-balance accounting in a conditional assessment of 1 rub. for 1 object or at the book value of the object put into operation (if it is provided for by the accounting policy of the institution) (paragraph 2, clause 373 of Instruction N 157n).

Internal movement of property, plant and equipment is recorded at off-balance account 21 by changing the financially responsible person and (or) the place of storage on the basis of the Invoice for the internal movement of fixed assets (f. 0306032) (paragraph 3, clause 373 of Instruction N 157).

The transfer of this property for paid or gratuitous use is reflected in the off-balance sheet account 21 by changing the materially responsible person. At the same time, the value of the transferred property is recorded on the corresponding off-balance account 25 "Property transferred for paid use (lease)" or 26 "Property transferred for free use" (paragraph 4, clause 373 of Instruction N 157n).

Objects of fixed assets worth up to 3000 rubles. inclusive, those in operation can be debited from the off-balance account 21 in connection with the detection of damage, theft, shortage, as well as when deciding on their write-off or destruction.

Write-off or disposal of fixed assets from off-balance account 21 is carried out on the basis of (paragraph 5, clause 373 of Instruction N 157n):

Act on the write-off of groups of fixed assets (except for motor vehicles) (f. 0306033);

Act on the acceptance and transfer of groups of fixed assets (except for buildings and structures) (f. 0306031).

The procedure for writing off fixed assets from off-balance accounting is established by the accounting policy of the institution.

Accounting for off-balance account 21 is carried out according to a simple system, i.e. without applying the method double entry(paragraph 2, clause 332 of Instruction N 157n).

Accounting records of budgetary and autonomous institutions

accounting for fixed assets worth up to 3000 rubles.

including those in operation

┌───┬───────────────────────────────┬─────────────────────────────────────┐

│п/п│ ├────────────────────────────────────────┤

│ │ │ by debit │ by credit │

│ 1 │Acceptance for off-balance accounting │ Off-balance sheet │ │

│ │ fixed assets, cost │ account 21 │ │

│ │which does not exceed 3000 rubles. │ │ │

│ │when they are put into operation │ │ │

├───┼───────────────────────────────┼──────────────────┼──────────────────┤

│ 2 │Internal movement of the main │ │ │

│ │ funds between financially │ │ │

│ │responsible persons │ │ │

│ │institutions: │ │ │

│ │- write-off from the sub-report of one │ │ Off-balance sheet │

│ │ financially responsible person │ │ account 21 │

│ │- acceptance into account by others │ Off-balance sheet │ │

│ │financially responsible person│ account 21 │ │

├───┼───────────────────────────────┼──────────────────┼──────────────────┤

│ 3 │Transfer of fixed assets to │ │ │

│ │ paid or gratuitous │ │ │

│ │use: │ │ │

│ │- write-off of fixed assets from │ │ Off-balance sheet │

│ │ sub-report financially │ │ account 21 │

│ │ responsible person of the institution │ │ │

│ │- reflection in property accounting, │ Off-balance sheet │ │

│ │ leased or in │ account 25 or 26 │ │

│ │ free use │ │ │

├───┼───────────────────────────────┼──────────────────┼──────────────────┤

│ 4 │Write-off from off-balance sheet │ │ Off-balance sheet │

│ │ fixed assets worth up to │ │ account 21 │

│ │3000 rub.

│ │ │

└───┴───────────────────────────────┴──────────────────┴──────────────────┘

Situations from practice:

Correspondence of accounts: How to reflect in accounting autonomous institution purchasing a radio with funds from an income-generating activity?

Correspondence of accounts: Budget institution ( separate subdivision- branch) received a notification from the head office about sending 100 pieces of drills to its address as part of internal settlements. The drills were delivered to the facility 45 days after notification was received. The cost of drills, according to the notice, is 60,000 rubles. This property is used in the provision of public services.

Correspondence of accounts: As a result of the inventory, a circular saw that was not taken into account on the balance sheet was identified in an autonomous institution. The market value of a circular saw is determined by the commission of the institution in the amount of 2500 rubles. Its useful life exceeds 12 months.

Other situations from practice:

Correspondence of accounts: How to reflect the purchase of medical instruments (surgical knives (scalpels) reusable) at the expense of mandatory funds in the accounting of a budgetary healthcare institution health insurance(OMS)?

Correspondence of accounts: How to reflect in the accounting of the budget educational institution receiving as a donation school desks in the amount of 10 pieces?

Correspondence of accounts: How to reflect in the accounting of a federal budgetary institution the write-off of an obsolete printer if it was put into operation and is listed on off-balance account 21 "Fixed assets worth up to 3000 rubles inclusive in operation"? Does the write-off of the specified fixed asset require an expert opinion on its technical condition?

Correspondence of accounts: How to reflect in the accounting of a budgetary institution the shortage of a kettle purchased at the expense of the institution's own income, if it was put into operation and is listed on off-balance sheet account 21 "Fixed assets worth up to 3000 rubles inclusive in operation"?

Correspondence of accounts: How to reflect in the accounting of an autonomous institution the shortage of a heater purchased at the expense of the institution's own income, if it was put into operation and is listed on off-balance account 21 "Fixed assets worth up to 3000 rubles inclusive in operation"?

Correspondence of accounts: In June, the head of a budgetary institution decided to transfer finished products from the warehouse for the needs of the institution: 10 tables and 20 sets of bed linen.

The instruction establishes a special procedure for accounting for fixed assets, the initial cost of which does not exceed 3,000 rubles. Unlike other fixed assets, depreciation is not charged on such property.

Its cost is included at the same time in the costs of the institution at the time of transfer to operation and is reflected in the debit of the corresponding analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, performance of works, services” or analytical account 0 401 20 271 “Expenses for depreciation of fixed assets and intangible assets" in correspondence with account 0 101 00 000 "Fixed assets" (corresponding analytical accounts). Such a transfer is made out by a special Issuance Sheet material assets for the needs of the institution (code according to OKUD 0504210).

To organize control over these valuables, their initial cost is reflected on the off-balance account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation” (with details on analytical accounts 21.1 “Particularly valuable movable property” and 21.2 “Other movable property”). At the same time, the initial cost of this property is formed in a general manner (that is, it includes all the costs of acquiring it and bringing it to a state suitable for use). It is reflected in the relevant analytical accounts of account 0 106 00 000 “Investments in non-financial assets”.

An exception to the above procedure is provided only for the objects of the library fund of the institution. Such objects are depreciated in the general order, even if the cost of each of them does not exceed 3000 rubles.

Example

At the expense of a subsidy for the implementation of the state task, the institution acquired two telephone sets. They are intended for use by management personnel in the main activities of the institution, not subject to VAT. This property is not particularly valuable. The cost of each device is 2124 rubles. (including VAT - 324 rubles). The cost of their delivery to the institution by a transport and courier organization amounted to 826 rubles. (including VAT - 126 rubles). To simplify the example, off-balance sheet accounting Money institution is not listed.

The expenses for the purchase of devices will be reflected in the institution's accounting records:

Debit 4,106 31,310 Credit 4,302 31,730

4248 rub. (2124 rubles × 2 pcs.) - expenses for the purchase of telephone sets and accounts payable to the supplier (including "input" VAT);

Debit 4,302 31,830 Credit 4,201 11,610

4248 rub. — paid telephone sets from the personal account of the institution in the treasury;

Debit 4,106 31,310 Credit 4,302 22,730

826 rub. — expenses for the delivery of telephone sets to the institution and accounts payable to the courier organization are reflected (including "input" VAT);

Debit 4,302 22,830 Credit 4,201 34,610

826 rub. — expenses for the delivery of telephone sets from the cash desk of the institution were paid;

The initial cost of two devices will be:

4248 + 826 = 5074 rubles

When they are included in fixed assets in the accounting of the institution, an entry is made:

Debit 4,101 34,310 Credit 4,106 31,310

5074 rub. - telephone sets are included in the fixed assets of the institution.

The initial cost of each device does not exceed 3000 rubles. and is:

5074 rub. : 2 pcs. = 2537 rubles.

When they are issued for operation, an entry is made in the accounting:

Debit 4,109 80,271 (4,401 20,271) Credit 4,101 34,410

5074 rub. - the cost of telephone sets put into operation is included in the expenses of the institution;

5074 rub. — reflects an increase in off-balance account 21 by the cost of telephone sets put into operation.

Write-off of cheap fixed assets from off-balance sheet accounting occurs according to general rules, that is, after their complete loss (for example, as a result of theft, sale, transfer to other persons, damage or physical wear and tear). The write-off is reflected in a simple way - by reducing the off-balance sheet account 21 "Fixed assets worth up to 3000 rubles inclusive in operation."

Based on the reference book

The instruction establishes a special procedure for accounting for fixed assets, the initial cost of which does not exceed 3,000 rubles. Unlike other fixed assets, depreciation is not charged on such property. Its cost is included at the same time in the costs of the institution at the time of transfer to operation and is reflected in the debit of the corresponding analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, performance of works, services” or analytical account 0 401 20 271 “Expenses for depreciation of fixed assets and intangible assets" in correspondence with account 0 101 00 000 "Fixed assets" (corresponding analytical accounts). Such a transfer is drawn up with a special Statement of the issuance of material assets for the needs of the institution (code according to OKUD 0504210).

To organize control over these valuables, their initial cost is reflected on the off-balance account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation” (with details on analytical accounts 21.1 “Particularly valuable movable property” and 21.2 “Other movable property”). At the same time, the initial cost of this property is formed in a general manner (that is, it includes all the costs of acquiring it and bringing it to a state suitable for use). It is reflected in the relevant analytical accounts of account 0 106 00 000 “Investments in non-financial assets”.

An exception to the above procedure is provided only for the objects of the library fund of the institution. Such objects are depreciated in the general order, even if the cost of each of them does not exceed 3000 rubles.

Example

At the expense of a subsidy for the implementation of the state task, the institution acquired two telephone sets. They are intended for use by management personnel in the main activities of the institution, not subject to VAT. This property is not particularly valuable. The cost of each device is 2124 rubles. (including VAT - 324 rubles). The cost of their delivery to the institution by a transport and courier organization amounted to 826 rubles. (including VAT - 126 rubles). To simplify the example, the off-balance sheet accounting of the institution's funds is not given.

The expenses for the purchase of devices will be reflected in the institution's accounting records:

Debit 4,106 31,310 Credit 4,302 31,730

- 4248 rubles. (2124 rubles × 2 pcs.) - expenses for the purchase of telephone sets and to the supplier (including "input" VAT) are reflected;

Debit 4,302 31,830 Credit 4,201 11,610

- 4248 rubles. - paid telephone sets from the personal account of the institution in the treasury;

Debit 4,106 31,310 Credit 4,302 22,730

- 826 rubles. - expenses for the delivery of telephone sets to the institution and accounts payable to the courier organization (including "input" VAT) are reflected;

Debit 4,302 22,830 Credit 4,201 34,610

- 826 rubles. - expenses for the delivery of telephone sets from the cash desk of the institution were paid;

The initial cost of two devices will be:

4248 + 826 = 5074 rubles

When they are included in fixed assets in the accounting of the institution, an entry is made:

Debit 4,101 34,310 Credit 4,106 31,310

- 5074 rubles. - telephone sets are included in the fixed assets of the institution.

The initial cost of each device does not exceed 3000 rubles. and is:

5074 rub. : 2 pcs. = 2537 rubles.

When they are issued for operation, an entry is made in the accounting:

Debit 4,109 80,271 (4,401 20,271) Credit 4,101 34,410

- 5074 rubles. - the cost of telephone sets put into operation is included in the expenses of the institution;

- 5074 rubles. - reflects an increase in off-balance account 21 by the cost of telephone sets put into operation.

Write-off of cheap fixed assets from off-balance accounting occurs according to general rules, that is, after their complete loss (for example, as a result of theft, sale, transfer to other persons, damage or physical wear and tear). The write-off is reflected in a simple way - by reducing the off-balance sheet account 21 “Fixed assets worth up to 3000 rubles inclusive in operation”.

Based on materials from the reference book "Annual Report of Budgetary and Autonomous Institutions"
under total edited by V.Vereshchaka

After being accepted for accounting, the balance (residual) value of fixed assets put into operation turns out to be equal to zero. At the same time, the facilities continue to operate throughout their useful life. Therefore, there is a need to control their movement and safety. For this purpose, the accounting of institutions provides for account 21 “Fixed assets worth up to 3000 rubles inclusive in operation”.

Fixed assets are accepted for off-balance sheet accounting on the basis of primary document, confirming the commissioning of the facility (Vedomosti (f. 0504210)) with the simultaneous write-off of the initial cost to depreciation accounts.

That is, such entries can be made in the accounting of a budgetary institution.

1. For the amount of the cost of an item of fixed assets belonging to the category of household equipment used in activities financed from subsidies for the implementation of a state or municipal task:

2. Or by the amount of the cost of production equipment used for overhead costs (general production purposes):

Retirement

In case of disposal after the expiration of the normal operation period, as well as before the expiration of the specified period, but in the absence of grounds for recovering the amount of damage, no additional entries are made in system accounting - only a simple entry is made in off-balance sheet accounting, reducing the total amount of the balance.

Instruction No. 157n defines two more possible reasons early write-off of the cost of fixed assets from off-balance accounting - transfer of fixed assets put into operation for paid or free use. In these cases, the value of the transferred property is reflected in the corresponding off-balance account “Property transferred for paid use (lease)” or “Property transferred for free use”. At the same time, the analytical accounting reflects the change in the materially responsible person (in fact, it is not the change in the materially responsible person that is registered, but the write-off of property from his account).

Important to remember

For convenience, fixed assets on an off-balance account 21 can be accounted for at book value, but this rule should be enshrined in the accounting policy of the institution. Everyone who subscribes to the magazine for 2012 will have access to the service " Accounting policy 2012".