Reflection in accounting of changes in the cadastral value of a land plot. Budget entries in autonomous institutions Changes in the cadastral value of a land plot accounting

I.V. Artemova,
chief accountant, consultant

A land plot is a special property of institutions for which special types of property rights are established - permanent perpetual use or gratuitous use. Registration of land plots and changes in cadastral value also have their own nuances.

Land and land use

State (municipal) institutions participate in land relations as land users (Part 3 of Article 5 of the Land Code of the Russian Federation, hereinafter referred to as the Land Code of the Russian Federation), that is, persons who own and use land plots under the right of permanent (perpetual) use or free use, or as tenants.
A land plot necessary for an autonomous or budgetary institution to fulfill its statutory tasks is provided to it on the right of permanent (indefinite) use (Part 7, Article 3 of the Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions”, Part 9 of Art. 9.2 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”).
A state (municipal) institution may be provided with an existing site or a newly formed site.
Land plots are formed during the division, merger, redistribution of land plots or allocation from land plots, as well as from lands in state or municipal ownership (Part 1 of Article 11.2 of the Land Code of the Russian Federation).
Moreover, if a land plot is formed from several land plots that are in state or municipal ownership and is provided to a state (municipal) institution, then the consent of land users, landowners, tenants, mortgagees of the original land plots is not required (Part 4 of Article 11.2 of the Land Code of the Russian Federation) .
Land plots in state or municipal ownership are provided for permanent (indefinite) use on the basis of a decision of a state authority or local government (clause 1, part 1, article 39.1 of the Land Code of the Russian Federation).
Rights to land plots are subject to state registration in accordance with Federal Law No. 122-FZ of July 21, 1997 “On state registration of rights to real estate and transactions with it” (Part 1, Article 25 of the Land Code of the Russian Federation).
The circle of recipients of land for permanent (indefinite) use is strictly limited. According to Part 2 of Art. 39.9 of the Land Code of the Russian Federation, land plots that are in state or municipal ownership are provided for permanent (indefinite) use exclusively:
1) state authorities and local governments;
2) state and municipal institutions (budgetary, government, autonomous);
3) state-owned enterprises;
4) centers of historical heritage of presidents of the Russian Federation who have ceased to exercise their powers.
The decision to provide a land plot for permanent (indefinite) use shall indicate the cadastral number of the land plot, as well as the name of the institution and its state registration number of the entry on the state registration of a legal entity in the unified state register of legal entities.

In 2014, the Ministry of Finance made numerous changes and additions to Instruction No. 157n. At the end of December, the financial department issued guidelines on how to properly implement the transition to the new provisions.

In the article we will look at what you need to pay attention to when reflecting transactions related to the transition to new provisions. Let us recall that in 2014 the Ministry of Finance made numerous changes and additions to Instruction No. 157n. Order No. 89n of the Ministry of Finance of the Russian Federation introduced amendments at the end of August last year, but explanations from the financial department on how to properly implement the transition to the new provisions came out at the end of the year. Let's consider what you need to pay attention to when making adjustments to the accounting of the financial and economic activities of an institution when reflecting individual transactions, taking into account changes to Instruction No. 157n.

Budget postings.

General provisions for transition

In the first paragraphs of the Methodological Recommendations, officials drew attention to the fact that the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n are applied when forming balances as of December 31, 2014. Meanwhile, they did not rule out that in 2014 it was possible to apply changes to Instruction No. 157n at an earlier date, if this was provided for by the acts of the accounting entity establishing the organization of accounting in the institution, that is, the accounting policy of the organization. The institution had the right to decide to switch to the application of both all new provisions of Instruction No. 157n, and only certain ones:

on the organization of accounting in the institution and the implementation of internal control over the facts of economic life;
according to the procedure for conducting an inventory of property;
on maintaining records of individual objects of assets, liabilities, and other accounting objects;
on the application of the institution’s working chart of accounts and other provisions of the methodology.

In this case it was necessary to proceed from:

conditions for conducting property inventories of assets and liabilities;
organizational and technical readiness of institutions (no later than December 31, 2014).

As noted in paragraph 1 of the Methodological Recommendations, regardless of the date of transition to the application of the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n, institutions must take into account that when the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards of accounting entities change, the accounting policy changes . Therefore, guided by the provisions of Art. 8 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and Order of the Ministry of Finance of the Russian Federation No. 89n, it is necessary to make appropriate changes to your accounting policy for 2014. In particular, in:

which is entrusted with maintaining accounting (budget) accounting, centralized accounting) with officials (structural divisions of the institution) responsible for carrying out the facts of economic life and their registration with primary accounting documents;

list and forms of accounting registers and (or) the procedure for their formation, including in the form of an electronic document;
the procedure for recording events after the reporting date, the list of events after the reporting date, information about which is included in the indicators of the reporting period, and it is also necessary to change the date (deadline) until which primary accounting documents reflecting events after the reporting date are accepted, and the conditions of materiality the specified events when reflecting the results of the institution’s activities;
other provisions of the accounting policy necessary for organizing and maintaining accounting (budget) records and preparing accounting (financial) statements.

Firstly, for the accounts of the working chart of accounts of the institution, for which the names of the accounts reflected in the accounting registers have been clarified, the turnover before the date of transition to the application of the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n is not adjusted (clause 1 of the Methodological Recommendations).

Secondly, primary accounting documents and accounting registers formed by the institution from January 1, 2014 until the date of transition to the application of the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n are not subject to re-registration and (or) correction in connection with changes in the accounting (budget) accounting methodology (clause 6 of the Methodological recommendations).

Registration of land plots.

Due to the fact that, according to the amendments made to Instruction No. 157n, assets that were previously recorded in off-balance sheet accounts (in particular, land plots under operational management) are accepted onto the balance sheet of institutions, and certain types of settlements on newly introduced accounts are also transferred, it is necessary to carry out an inventory. The results of the inventory must be documented in inventory statements, the forms of which are approved by Order of the Ministry of Finance of the Russian Federation No. 173n.

Land plots assigned to an autonomous institution with the right of free (perpetual) use, reflected in off-balance sheet account 01 “Property received for use,” are accepted for accounting as part of non-produced assets at cadastral value. In this case, a note is made (clause 2.1 of the Methodological Recommendations):

Debit account 4,103,11,000 “Land – immovable property of the institution”

Credit to account 4,401,10,180 “Other income”

At the same time, the indicator on off-balance sheet account 01 “Property received for use” is reduced and changes in the indicator in account 4,210,06,000 “Settlements with the founder” are reflected in the amount of the value of the real estate accepted for accounting.

On the off-balance sheet account 01 of the autonomous institution there was a land plot, the cadastral value of which as of December 31, 2014 was 3,650,000 rubles. (conditional cost).

Budget postings. Table 1

Contents of operation	Debit	Credit	Amount, rub.
Until the transition date
The cadastral value of the land plot is reflected in off-balance sheet accounting	01		3 650 000

The land plot under operational management has been registered	4 103 11 000	4 401 10 180	3 650 000
The land plot is written off off-balance sheet		01	3 650 000
Settlements with the founder are reflected in the scope of his rights to dispose of especially valuable property	4 401 10 172	4 210 06 000	3 650 000

Next, we would like to draw your attention to the fact that the AU has the right to decide to reflect the cadastral valuation of land plots, amended in accordance with the legislation of the Russian Federation for 2015, as part of transactions after the reporting date, subject to reflection on December 31, 2014.

If land plots acquired under sales contracts were previously included in the accounting of the AU, in connection with their transition to accounting at cadastral value, an accounting entry must be made for the amount of the change (reflected in the case of an increase in the book value with a plus sign, in the case of a decrease book value – with a minus sign) (clause 2.2 of the Methodological Recommendations):

Debit account 0 103 11 000 “Land – immovable property of the institution”

Account credit 0 401 10 180 “Other income”

In February 2014, AU, using funds received from paid services, acquired a land plot worth 2,350,000 rubles. (conditional price). Its cadastral value as of December 31, 2014 is 2,650,000 rubles.

Budget postings. Table 2

Contents of operation	Debit	Credit	Amount, rub.

The debt to the seller for the land plot is reflected on the basis of the purchase and sale agreement	2 106 13 000	2 302 33 000	2 350 000
Payment has been made for the land plot	2 302 33 000	2 201 11 000	2 350 000
The land plot has been registered	2 103 11 000	2 106 13 000	2 350 000
As of the transition date (December 31, 2014)
Reflects the change in the value of the land plot and its acceptance for accounting at the cadastral value (2,650,000 - 2,350,000) rub.	2 103 11 000	2 401 10 180	300 000

Write-off of workwear from the balance sheet.

Currently, by virtue of the norms set out in paragraph 385 of Instruction No. 157n, accounting of property issued by an institution for personal use to employees for the performance of their official (official) duties, in order to ensure control over its safety, intended use and movement is carried out on an off-balance sheet account 27.

As noted in paragraph 2.5 of the Methodological Recommendations, the disposal of inventories that have a standard service life, issued for personal (individual) use to employees to perform their official (official) duties, should be reflected in the accounting entry:

Debit of accounts 0 401 20 272 “Consumption of inventories”, 0 109 00 272 “Consumption of inventories in the cost of finished products, works, services”

Credit to account 0 105 00 000 “Material inventories”, with simultaneous reflection on off-balance sheet account 27 “Material assets issued for personal use to employees (employees)”

In March 2014, AU purchased 10 sets of workwear worth 6,000 rubles using a subsidy allocated for the implementation of the state task. The clothing was placed in the warehouse and subsequently issued to the organization's employees. The standard period for using workwear is two years.

The following entries were made in the accounting records of the AU:

Budget postings. Table 3

Contents of operation	Debit	Credit	Amount, rub.
Until the transition date (02/28/2014)
Workwear was purchased from the supplier and placed in the warehouse	4,105,35,000 (warehouse)	4 302 34 000	6 000
Payment for workwear has been made	4 302 34 000	4 201 11 000	6 000
Work clothes were issued to employees of the institution from the warehouse	4,105,35,000 (employees)	4,105,35,000 (warehouse)	6 000
As of the transition date (December 31, 2014)
Disposal of workwear from the balance sheet is reflected	4 401 20 272	4,105,35,000 (employees)	6 000
The acceptance of workwear for off-balance sheet accounting is reflected at the same time	27 (employees)		6 000

Reflection of the transfer of account balances.

Taking into account the changes made to Instruction No. 157n, the working chart of accounts of the autonomous institution has been supplemented with new balance sheet accounts:

Postings in the budget. Table 4

Account number	Name
205 82	“Calculations for unidentified receipts”
209 30	"Calculations for cost compensation"
209 40	“Calculations on forced seizure amounts”
209 83	“Calculations for other income”
210 11	“Calculations for VAT on advances received”
210 12	“Calculations for VAT on purchased material assets, works, services”
401 60	“Reserves for future expenses (by type of expense)”
500 90	“Authorization for other subsequent years (outside the planning period)”
502 07	"Obligations accepted"
502 09	"Deferred obligations"

Thus, as new accounts are introduced, it is necessary to record the transfer of balances in these accounts.

In accordance with clause 4 of the Methodological Recommendations, the transfer of account balances in terms of income calculations is carried out on the basis of a certificate (form 0504833) reflecting the following accounting entries:

Budgetary accounting entries. Table 5

Contents of operation	Debit	Credit
Reflects the transfer of balances in the amount of debt for damage subject to compensation by court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of legal costs)*	0 209 30 000	0 205 30 000
The transfer of balances in the amount of debt for compensation of damages is reflected in accordance with the legislation of the Russian Federation, including in the event of insured events*	0 209 40 000	0 205 40 000
Reflects the transfer of balances in the amount of debt on fines, penalties and penalties accrued for violation of the terms of contracts for the supply of goods, performance of work, provision of services*	0 209 40 000	0 205 40 000
The transfer of balances in the amount of debt for the sale of property is reflected due to the decision to write off non-financial assets (scrap metal, rags, waste paper, other waste and (or) objects obtained during dismantling (dismantling) of written-off, liquidated objects)*	0 209 74 000	0 205 74 000
The transfer of balances in the amount of debt for other income not related to the implementation of contracts, agreements, including the provision of subsidies, as well as the performance by the institution of the functions assigned to it in accordance with the legislation of the Russian Federation* is reflected	0 209 83 000	0 205 80 000
Reflects the transfer of balances in the amount of debt on accrued interest for the use of other people's funds due to their unlawful retention, evasion of their return, other delay in their payment or unjustified receipt or savings, as well as charges for compensation of lost profits*	0 209 83 000	0 205 80 000
Reflects the transfer of balances in the amount of debt for unidentified receipts*	0 205 81 000	0 205 82 000
Reflects the transfer of balances in the amount of calculations for tax deductions for VAT in terms of the tax accrued upon receipt by the taxpayer of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services)*	0 210 11 000	0 210 01 000
Reflects the transfer of balances in terms of tax amounts presented to the taxpayer when purchasing goods (work, services) subject to deduction*	0 210 12 000	0 210 01 000

* If, on the date of transition to the application of the provisions of the Order of the Ministry of Finance of the Russian Federation No. 89n, there are credit balances for calculations in terms of the indicated income, the transfer of calculation indicators is carried out by reverse correspondence by analogy with those given above.

After carrying out the inventory in the AU, account 2,210,01,000 “Calculations for VAT on purchased material assets, works, services” listed the total amount of input VAT - 25,678 rubles, which, according to tax accounting data, consisted of two amounts:

the amount of tax accrued upon receipt by the taxpayer of payment, partial payment on account of upcoming deliveries of goods - 5,325 rubles;
the amount of tax presented to the taxpayer upon the purchase of goods (work, services) subject to deduction is 20,353 rubles. The transfer of balances was issued with a certificate (f. 0504833).

The following entries were made in the accounting records of the AU:

Table 6

Contents of operation	Debit	Credit	Amount, rub.
The transfer of VAT balances on prepayment is reflected	2 210 11 000	2 210 01 000	5 325
Reflects the transfer of balances regarding input VAT when purchasing goods from suppliers	2 210 12 000	2 210 01 000	20 353

In accordance with clause 4 of the Methodological Recommendations, the transfer of account balances in terms of settlements of obligations is carried out on the basis of a certificate (form 0504833) reflecting the following accounting entries:

Table 7

Contents of operation	Debit	Credit
Regarding settlements of obligations
Reflects the transfer of balances in the amount of debt to the institution for advance payments under agreements, state (municipal) contracts, not returned by the counterparty in the event of their termination, including by court decision, when conducting claims work	0 209 30 000	0 206 00 000
Reflects the transfer of balances in the amount of debt to the institution for the listed security for applications for participation in a competition or closed auction, security for the execution of contracts, state (municipal) contracts, other collateral payments, deposits	0 210 05 000	0 206 00 000
The transfer of balances is reflected in the amount of debts of accountable persons not returned in a timely manner (not withheld from wages), for which claims work is being carried out as of the date of transfer, including in the case of a dispute by an individual debtor withholdings, as well as for employees with whom employment relations have been terminated	0 209 30 000	0 208 00 000
Reflects the transfer of balances in the amount of debt for payments of benefits, pensions, compensations not received in a timely manner by the recipients of these payments	0 302 00 000	0 304 02 000
Reflects the transfer of balances in the amount of damage in the amount of debt of former employees for unworked vacation days upon their dismissal before the end of the working year for which they already received annual paid leave, identified during the inventory*	0 209 30 000	0 401 10 130

* With simultaneous reflection of corrective accounting entries for the corresponding settlement accounts 0 302 00 000 “Settlements for obligations”, 0 303 00 000 “Settlements for payments to budgets”.

Operations for accrual of reserves.

In accordance with clause 302.1 of Instruction No. 157n, account 401 60 “Reserves for future expenses” is used to summarize information about the amounts reserved for the purpose of evenly attributing expenses to the financial result of the institution. The procedure for creating reserves (types of reserves formed, methods for assessing liabilities, date of recognition in accounting, etc.) is established by the institution as part of the formation of accounting policies.

If the institution decided to accrue reserves before 01/01/2015, then the following accounting entries must be made (clause 5 of the Methodological Recommendations):

Budgetary accounting entries. Table 8

Contents of operation	Debit	Credit
Reflects the accrual of reserve amounts for vacation pay (deferred obligations to pay vacations for the time actually worked)	0 109 60 211 0 401 20 211	0 401 60 211
The accrual of reserve amounts for vacation pay in terms of insurance premiums (deferred obligations to transfer insurance premiums) is reflected.	0 109 60 213 0 401 20 213	0 401 60 213
The accrual of reserve amounts for expenses incurred for which settlement documents were not received as of the reporting date (based on estimated values) is reflected.	0 109 00 000 0 401 20 200	0 401 60 000
The accrual of reserve amounts for payment of obligations disputed in court is reflected	0 401 20 200	0 401 60 000
Calculations for payment of obligations upon receipt of settlement documents are reflected	0 401 60 000	0 302 00 000
Reflects the accrual of expenses for payment of obligations, including those recognized in court at the expense of the reserve created for legal proceedings	0 401 60 000	0 302 00 000

The autonomous institution decided to create a reserve of expenses for vacation pay. The reserve is formed by monthly accruals on the last day of each month. The amount of vacation pay is 35,000 rubles, the amount of insurance premiums is 10,500 rubles. All accruals were made at the expense of a subsidy allocated for the implementation of the state task.

The following entries were made in the accounting records of the AU on December 31, 2014:

Postings in the budget. Table 9

When institutions, as part of the formation of accounting policies, decide to create reserves for future expenses, starting from January 1, 2015, they are reflected in the same way as the accounting correspondence given above.

* * *

Let us briefly formulate the main conclusions:

The provisions of Order of the Ministry of Finance of the Russian Federation No. 89n are applied when forming balances as of December 31, 2014.
Regardless of the date of transition to the application of the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n, institutions need to make changes to the accounting policies of 2014.
Primary accounting documents and accounting registers formed by the institution from January 1, 2014 until the date of transition to the application of the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n are not subject to re-registration and (or) correction.
The transfer of account balances is documented by a certificate (f. 0504833).

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n.

Sent by Letter of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 02‑07‑07/66918.

In order to ensure the completeness of reflection in accounting of information about ongoing operations, state (municipal) institutions have the right, when developing accounting policies, to provide for additional detail of operations under articles 130 “Income from the provision of paid services”, 180 “Other income”, 290 “Other expenses”, 310 “Increase in the value of fixed assets”, 320 “Increase in the value of intangible assets” and 340 “Increase in the value of inventories” (within the third category of the code) (Order of the Ministry of Finance of the Russian Federation dated May 26, 2014 No. 38n).

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their use."

Special clothing, special shoes, uniforms, clothing, clothing and footwear, as well as sportswear and footwear, etc.

Autonomous institutions: accounting and taxation, No. 4, 2015

In accordance with current legislation, the cadastral value of a plot of land can be adjusted if the qualitative and (or) quantitative characteristics change, as well as on the basis of a decision of a court or a dispute resolution commission on the results of determining the cadastral value. In the article, 1C experts consider, using the example of a budgetary institution, how to reflect in accounting in the program “1C: Public Institution Accounting 8” a change in the cadastral value of land plots used by state (municipal) institutions on the right of permanent (perpetual) use.

Regulatory regulation

According to paragraph 71 of the Instructions for the use of the Unified Chart of Accounts, approved. By order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, land plots used by institutions on the right of permanent (perpetual) use (including those located under real estate objects) are recorded in the corresponding analytical accounting account of account 10300 “Non-produced assets” on the basis of a document (certificate) , confirming the right to use a land plot located on the territory of the Russian Federation, according to their cadastral value.

In accordance with the Land Code of the Russian Federation, the use of land in the Russian Federation is paid. The forms of payment for the use of land are land tax (before the implementation of the real estate tax) and rent (clause 1 of Article 65 of the Land Code of the Russian Federation).

For tax purposes and in other cases provided for by the Land Code of the Russian Federation and federal laws, the cadastral value of a land plot is established. The cadastral value of a land plot can also be used to determine the rent for a land plot that is in state or municipal ownership (clause 5 of Article 65 of the Land Code of the Russian Federation).

To establish the cadastral value of land plots, a state cadastral valuation of land is carried out (clause 2 of article 66 of the Land Code of the Russian Federation). Cadastral valuation of land is carried out on the basis of a decision of the executive body of state power of a constituent entity of the Russian Federation or in cases established by the legislation of a constituent entity of the Russian Federation, by decision of a local government body, the assessment results are entered into the state real estate cadastre (Article 24.12 of the Federal Law of July 29, 1998 No. 135-FZ “ On appraisal activities in the Russian Federation"). Information on the cadastral value of real estate is information from the federal state information resource (state real estate cadastre), is publicly available and is used to determine tax and other payments. According to paragraph 1.2 of the Methodological Instructions for State Cadastral Valuation, approved. By order of the Ministry of Economic Development of Russia dated 06/07/2016 No. 358, the cadastral value of a real estate property is determined for the purposes provided for by the legislation of the Russian Federation, including for taxation, on the basis of market and other information related to the economic characteristics of its use, without taking into account anything other than property rights, property rights to this object. The cadastral value represents the most probable price of a real estate object at which it can be purchased based on the possibility of continuing the actual type of its use, regardless of restrictions on the disposal of this object.

When the qualitative and (or) quantitative characteristics of real estate objects change, entailing a change in their cadastral value, the body performing the functions of state cadastral valuation determines the cadastral value of real estate objects. Corresponding changes are made to the Unified State Register of Real Estate and Real Estate Objects (USRN) (Article 24.19 of the Law on Valuation Activities). The results of determining the cadastral value can be challenged by legal entities and individuals if the results of determining the cadastral value affect the rights and obligations of these persons, as well as by state authorities, local governments in relation to real estate objects that are in state or municipal ownership, in court and commission for the consideration of disputes about the results of determining the cadastral value (hereinafter referred to as the commission) (Article 24.18 of the Law on Valuation Activities). Thus, the cadastral value can be changed by decision of a court or commission. Information about changes in cadastral value based on a decision of a commission or court, including the date of filing the corresponding application for revision of cadastral value, must be entered into the Unified State Register of Real Estate in accordance with Federal Law No. 218-FZ dated July 13, 2015 “On State Registration of Real Estate.”

By Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n (clause 2.9), paragraph 28 of Instruction No. 157n was supplemented with the following provision: “Changes in the value of land plots accounted for as non-financial assets due to changes in their cadastral value are reflected in the accounting records of the financial year in which these changes occurred, with these changes reflected in the accounting (financial) statements.”

According to the Decree of the Government of the Russian Federation dated 02/07/2008 No. 52 “On the procedure for bringing the cadastral value of land plots to the attention of taxpayers,” information about the cadastral value of land plots for tax purposes is posted on the official website of the Federal Real Estate Cadastre Agency on the Internet. But this norm came into force only in 2017. The Federal Tax Service of Russia, by letter dated 02/07/2017 No. BS-4-21/2140@, informed territorial divisions about the implementation on the official website of Rosreestr (www.rosreestr.ru) of the possibility of obtaining an extract from the Unified State Register of Real Estate on the cadastral value of land plots. The letter also noted that the information on the cadastral value contained in the extract can be used for tax administration purposes, including updating information in the databases of tax authorities.

Thus, it is now possible to timely adjust the value of a land plot by receiving an extract from the Unified State Register of Real Estate.

If information about changes in cadastral value was received by the institution late, when reflecting changes in accounting, you should be guided by paragraph 3 of Instruction No. 157n: “accounting data and the reporting of accounting entities generated on their basis are formed taking into account the materiality of the facts of economic life that have had or may have an impact on the financial condition, cash flow or results of operations of the institution and took place in the period between the reporting date and the date of signing the accounting ( financial) reporting (hereinafter referred to as an event after the reporting date); in the event that, in order to comply with the deadlines for submitting accounting (financial) statements and (or) due to the late receipt of primary accounting documents, information about an event after the reporting date is not used when generating accounting (financial) reporting indicators, information about the specified event and its assessment in in monetary terms is disclosed in the accounting (financial) statements (text part of the explanatory note).”

The date of reflection in accounting and reporting of changes in the value of a land plot must be agreed upon with the founder of the institution (with the financial authority responsible for the preparation of consolidated statements). At the very least, this fact should be reflected in the explanatory note (f. 0503160), (f. 0503760). According to paragraph 20 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved. By order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, changes in the value of land plots previously accepted for accounting due to changes in their cadastral value are reflected in the debit of account 010311000 “Land - immovable property of the institution” and the credit of account 140110180* “Other income”, in the amount of change: in the case of an increase in the book value in a positive value, in the case of a decrease in the book value - with a minus sign.

Note:
* In the order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n “On introducing amendments to some orders of the Ministry of Finance of the Russian Federation in order to improve budget (accounting) accounting and reporting,” an error was made. This probably means account 040110180.

How to change the cost of legal acts in “1C: Public Institution Accounting 8”

To change the value of objects of non-produced assets, including land plots, the document is intended in the “1C: Accounting of a State Institution 8” program, edition 1 Change in the value of legal acts(menu OS, intangible assets, legal acts - Accounting for non-produced assets - Change in the value of legal acts) (Fig. 1).

Rice. 1

If, by agreement with the founder, it was decided to reflect a change in the cadastral value of a land plot as an event after the reporting date with inclusion in the report for 2016, then as dates document Change in the value of legal acts"12/31/2016" should be indicated. In other cases, as dates document, the date of receipt of the revaluation document by the institution should be indicated.

You should select an operation in the document Change in cost (103 - 401.10.180).

According to subparagraph “b” of paragraph 1.2.1 of the letter of the Ministry of Finance of Russia No. 02-07-07/5669, the Treasury of Russia No. 07-04-05/02-120 dated 02.02.2017 “On the preparation and presentation of annual budget statements and consolidated financial statements of state budgetary and autonomous institutions by the chief administrators of federal budget funds for 2016", when changing the cadastral value of land plots previously accepted for budget accounting, as well as when registering land plots and other non-financial (financial) assets based on inventory results, the financial result indicator is formed according to credit account number 1 17 00000 00 0000 000 1 401 10 180 “Other income” (an increase in the value of an asset with a “+” sign, a decrease with a “-” sign).

Budgetary and autonomous institutions have been using the CPS of the type “AU and BU” since 01/01/2017.

Therefore, by analogy with the KBK given in the specified Letter for government institutions, in the field Income account should select full working income account 401.10.180 with KPS kind AU and BU, with clarification KDB, with code ХХХХ 0000000000 000, where ХХХХ is the code of the corresponding section, subsection, for example 0706 0000000000 000.

As type of movement of the NFA the value will be automatically substituted Change due to revaluation(see Fig. 1).

In the tabular part of the document you should select a land plot using the button Selection. The name of the regulatory legal act object (column) will be filled in along the line legal acts), inventory number, cost of the land plot before the change (column Cost (before change)). In the column Cost (after change) it is necessary to indicate the cost of the land plot taking into account revaluation, and in the column Reason for price change- the reason that will be displayed in column 2 “Change in the value of the object, reason” of table “2. Cost of the object, change in book value, depreciation" of the inventory card (f. 0504031), for example, "Change in cadastral value" (Fig. 2).

Rice. 2

If the value after the change is less than the value recorded on account 103.11, an accounting entry is generated for the amount of the difference when posting the document to reduce the cadastral value of the land plot:

Debit 103.11.330 Credit 401.10.180 - in a negative value.

In addition, movements are generated according to the accumulation register Cost of fixed assets(Fig. 3) to reflect changes in the value of the land plot in the inventory card (form 0504031).

How to reflect the revaluation of a land plot in accounting?

If the cost of the transferred plot differs from its value, take into account the difference as part of other income or expenses. Read more about land revaluation in the article.

Question: We want to re-evaluate the land plot in the accounting records to the cadastral value. How will this be reflected in accounting? subsequently they want to transfer this land plot to the authorized capital and this will be like a financial investment in the authorized capital of another organization

Answer: You have the right to revaluate the value of a land plot in accounting in order to reflect its real value, however, for the purposes of calculating corporate income tax, the results of the revaluation of property, in accordance with Art. 257 of the Tax Code of the Russian Federation are not taken into account (Letter of the Ministry of Finance of Russia dated 09/08/11 No. 03-03-06/1/544).

The initial cost at which the fixed asset was accepted for accounting is not subject to change. Except for the cases listed in paragraph 14 of PBU 6/01. Such cases, in particular, include revaluation. Based on the results of the revaluation, the fixed asset can be discounted or revalued. An organization can revaluate any fixed assets; there are no exceptions to this rule provided by law (clause 15 of PBU 6/01, clause 43).

An organization can revaluate fixed assets once a year at the end of the reporting year, that is, on December 31.

Based on the results of the revaluation, the fixed asset can be discounted or revalued. The amounts by which the fixed asset was discounted are recorded in account 91 “Other income and expenses”. And the amounts by which the fixed asset was overvalued are in account 83 “Additional capital”.

Debit 01 (03) Credit 83 subaccount “Revaluation of fixed assets” (the initial cost of the site has been increased);

Debit 91-2 Credit 01 (the initial cost of the plot was reduced);

When transferring a site to the authorized capital of another organization, reflect:

Debit 58 Credit 76 subaccount “Settlements on contributions to the authorized (share) capital” (debt on contributions to the authorized capital is reflected).

Debit 01 subaccount “Disposal of fixed assets” Credit 01 (reflects the initial cost of the site transferred to the authorized capital);

Debit 76 subaccount “Calculations for contributions to the authorized (share) capital” Credit 01 subaccount “Disposal of fixed assets” (a plot was entered as a contribution to the authorized capital).

If the value of the transferred plot differs from its valuation agreed upon by the founders, take into account the difference as part of other income or expenses.

When transferring a plot as a contribution to the authorized capital, the organization has neither income nor expenses (subclause 2, clause 1, article 277, clause 3, article 270 of the Tax Code of the Russian Federation).

It should be borne in mind that when disposing of a site, write off the amount of its revaluation (if it was revalued):

Debit 83 subaccount “Revaluation of fixed assets” Credit 84 subaccount “Amounts of additional valuation of written-off fixed assets” (the amount of additional valuation upon disposal of the site is written off).

Rationale

How to revaluate fixed assets

The initial cost at which the fixed asset was accepted for accounting is not subject to change. Except as listed in paragraph 14 PBU 6/01. Such cases, in particular, include revaluation. Based on the results of the revaluation, the fixed asset may be discounted or underrated. An organization can revaluate any fixed assets; there are no exceptions to this rule provided by law ( clause 15 PBU 6/01 , paragraph 43 Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).*

Frequency of revaluation

An organization can revaluate fixed assets once a year at the end of the reporting year, that is, on December 31.* However, it can only be carried out for groups of homogeneous objects. Thus, it is not necessary to revaluate all fixed assets. However, having revalued one object from a group of homogeneous fixed assets, it is necessary to revaluate all other objects included in this group. This order follows from paragraph 15 PBU 6/01 and paragraph 43 Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Letter of the Ministry of Finance of Russia dated 09/08/11 No. 03-03-06/1/544

On revaluation of the value of a land plot for profit tax purposes

Question: The CJSC owns a land plot, which has been listed on the organization's balance sheet as an object of fixed assets since 2008 and is used to provide services for the rental of warehouse space located on this site. The cost of the land plot is more than 40,000 rubles. Based on para. 2 clause 5 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, land plots are classified as fixed assets. The possibility of changing the initial cost of fixed assets in cases of completion, retrofitting, reconstruction and partial liquidation, revaluation of relevant objects and the right of organizations no more than once a year (at the end of the reporting year) to revalue groups of homogeneous objects of fixed assets are enshrined in clauses 14–15 PBU 6/01. These norms of PBU 6/01 supplement the provisions of clause 43 of the Methodological guidelines for accounting for fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, according to which a commercial organization can revaluate groups of similar objects no more than once a year (at the end of the reporting year) fixed assets at current (replacement) cost by indexation or direct recalculation at documented market prices. The closed joint-stock company intends to exercise the right to revaluate the land plot as an object of fixed assets of the organization. According to paragraph 1 of Art. 257 of the Tax Code of the Russian Federation when carried out by the taxpayer in subsequent reporting (tax) periods after the entry into force of Ch. 25 of the Tax Code of the Russian Federation of revaluation (discount) of the value of fixed assets to market value; the positive (negative) amount of such revaluation is not recognized as income (expense) taken into account for tax purposes, and is not accepted when determining the replacement cost of depreciable property and when calculating depreciation taken into account for tax purposes. taxation of profits of organizations. Is the positive (negative) amount of revaluation (discount) of the value of the specified land plot to market value, made by the closed joint-stock company, recognized as income (expense), taken into account for income tax purposes?

Answer: The Department of Tax and Customs Tariff Policy reviewed the letter on the issue of revaluing the value of a land plot for the purpose of taxing the profits of organizations and reports the following.

For the purposes of applying Sec. 25 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), the cost of fixed assets is subject to change only in cases directly provided for in paragraph 2 of Art. 257 Tax Code of the Russian Federation. Revaluation of fixed assets is not provided for in this article.

According to paragraph 1 of Art. 257 of the Tax Code of the Russian Federation, when a taxpayer carries out in subsequent reporting (tax) periods after the entry into force of the above chapter of the Tax Code of the Russian Federation a revaluation (discount) of the value of fixed assets to market value, the positive (negative) amount of such revaluation is not recognized as income (expense) taken into account for tax purposes , and is not accepted when determining the replacement cost of depreciable property and when calculating depreciation taken into account for corporate income tax purposes.

Taking into account the above, the taxpayer has the right to reassess the value of the land plot in accounting in order to reflect its real value, however, for the purposes of calculating corporate income tax, the results of the revaluation of property, in accordance with Art. 257 of the Tax Code of the Russian Federation, are not taken into account.*

How to reflect the revaluation of fixed assets in accounting

Based on the results of the revaluation, the fixed asset may be discounted or underrated. The amounts by which the fixed asset was discounted are recorded in account 91 “Other income and expenses”. And the amounts by which the fixed asset was overvalued - by account 83"Extra capital". It is advisable to open a sub-account “Revaluation of fixed assets” for these accounts.*

Accounting: additional valuation

In accounting, the amount of revaluation for each fixed asset item is reflected by the following entries:*

Debit 01 (03) Credit 83 subaccount “Revaluation of fixed assets”
– the initial (replacement) cost of the fixed asset has been increased;

Accounting: markdown

In accounting, the amount of depreciation for each fixed asset item is reflected in the following entries:

Debit 91-2 Credit 01
– the initial (replacement) cost of the fixed asset has been reduced;*

Write-off of the revaluation amount upon disposal

When disposing of a fixed asset, write off the amount of its revaluation:

Debit 83 subaccount “Revaluation of fixed assets” Credit 84 subaccount “Amounts of additional valuation of written-off fixed assets”
– the amount of additional valuation upon disposal of fixed assets is written off.

How to formalize and reflect in accounting and taxation the transfer of fixed assets as a contribution to the authorized capital

Documenting*

When transferring an object of fixed assets to the authorized capital of another organization (i.e. at the time transfer to the recipient of ownership of the object) draw up a primary document, for example, fill out an act on form No. OS-1 (instructions, approved , Part 3 Art. 9 of the Law of December 6, 2011 No. 402-FZ). The basis for drawing up the act is the technical documentation for the fixed asset, as well as accounting data. For example, revolutions by account 02“Depreciation of fixed assets” will allow you to fill in information about the amount of accrued depreciation. Draw up the act in two copies, one of which is given to the recipient. When drawing up the act, do not fill out the section “Information on fixed assets as of the date of acceptance for accounting.” The recipient must fill it out in his copy of the act. Both copies of the act must be signed and approved by both the shareholder organization (participant) and the recipient.

If the organization contributes a building as a contribution to the authorized capital, draw up an act on form No. OS-1a. If an organization transfers several homogeneous fixed assets, draw up an act on form No. OS-1b. When filling out these acts, use the same procedure as when drawing up an act on form No. OS-1. This procedure is provided instructions, approved Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

Simultaneously with the preparation of the act on form No. OS-1 (OS-1a , OS-1b) enter information about the disposal of fixed assets in the inventory card according to the form No. OS-6 (OS-6a) or in the inventory book by form No. OS-6b(intended for small businesses). Enter the information on the basis of the transfer and acceptance certificate drawn up at the time of transfer of the fixed asset. This procedure is provided for, approved Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

If an organization receives a fixed asset containing precious metals, at the end of the year it will have to to make a report By form No. 4-DM, approved by Rosstat resolution of November 14, 2007 No. 88. In the report, indicate the amount of precious metals contained in the fixed asset.

Accounting

The founding organization's contributions to the authorized capitals of other organizations are taken into account at account 58"Financial investments". Reflect the debt on deposits by posting a debit bills 58 in correspondence with the settlement account. For example, with score 76, to which open a separate sub-account “Calculations for contributions to the authorized (share) capital”:*

– the debt on contributions to the authorized capital of the subsidiary is reflected.

Make a note like this:*

when creating joint-stock companies or LLCs - on the basis of an agreement on the creation of a company or on the basis of a decision of the sole founder (shareholder, participant) ( clause 5 art. 9 of the Law of December 26, 1995 No. 208-FZ , );
when increasing the authorized capital:
in joint stock companies - on the basis of the minutes of the general meeting of shareholders on increasing the authorized capital (decision of the board of directors (supervisory board), if, in accordance with the charter, such a decision is within its competence) or a decision of the sole founder (shareholder) on this (, clause 3 art. 47, Law of December 26, 1995 No. 208-FZ);
in an LLC - on the basis of the minutes of the general meeting of participants on increasing the authorized capital or the decision of the sole founder (participant) on this (, clause 6 art. 37, Law of February 8, 1998 No. 14-FZ).

From the next month after the transfer of the fixed asset, stop accruing depreciation on it ( clause 22 PBU 6/01).

In accounting, reflect the disposal of fixed assets contributed as a contribution to the authorized capital at the residual value ( paragraph 85 Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

To account for the disposal of such property on account 01 open a separate sub-account “Retirement of fixed assets”. At the time of transfer of the object, reflect its original (replacement) cost in the debit of the account. For a loan - the amount of depreciation accrued during the period of operation of the disposed facility. In this case, make the following entries:

– reflects the initial (replacement) cost of the fixed asset transferred to the authorized capital of the subsidiary;

– depreciation accrued for the period of operation of the facility transferred to the authorized capital of the subsidiary is reflected.*

As a result, the balance on account 01 “Retirement of fixed assets” will reflect the residual value of the transferred fixed asset. Determine the residual value using the formula:

Reflect the transfer of fixed assets to the authorized capital of another organization by posting:

– the fixed asset was contributed as a contribution to the authorized capital of the subsidiary.

If the residual value of the transferred fixed asset differs from its valuation agreed upon by the founders, take into account the difference as part of other income or expenses. Make the following wiring:

Debit 76 subaccount “Settlements on deposits in the authorized (share) capital” Credit 91-1*
– reflects the positive difference between the valuation of the fixed asset, agreed upon by the founders, and its residual value;

Debit 91-2 Credit 76 subaccount “Settlements on deposits in the authorized (share) capital”
– reflects the negative difference between the valuation of the fixed asset, agreed upon by the founders, and its residual value.*

This procedure is provided paragraph 85 Guidelines approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, and Instructions for the chart of accounts (accounts , , ).

Income tax

When transferring a fixed asset as a contribution to the authorized capital, the organization has neither income nor expenses ( subp. 2 p. 1 art. 277 , clause 3 art. 270 Tax Code of the Russian Federation).* For more details, see How to reflect the disposal of depreciable property in tax accounting. If the residual value of the transferred fixed asset differs from its valuation agreed upon by the founders, a permanent difference is formed in accounting, which leads to the appearance of a permanent tax liability or a permanent tax asset (clause and PBU 18/02). They should be reflected by postings:

Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– a permanent tax liability is reflected from the negative difference between the residual value of the fixed asset and its valuation agreed upon by the founders;

– a permanent tax asset is reflected with a positive difference between the residual value of the fixed asset and its valuation agreed upon by the founders.

An example of how to reflect in accounting and taxation the transfer of fixed assets as a contribution to the authorized capital*

In July, Alfa CJSC contributed a computer to the authorized capital of Hermes Trading Company LLC. In the accounting and tax accounting of the transferor:

the initial cost of the computer is 41,000 rubles;
the amount of depreciation accrued before the transfer of the computer is 16,000 rubles;
the residual value of the computer at the time of transfer is 25,000 rubles. (41,000 rubles – 16,000 rubles);
the amount of input VAT accepted for deduction when purchasing a computer is 7,380 rubles.

The monetary value of the contribution, according to the decision of the founders of Hermes, is considered equal to 30,000 rubles. Alpha did not have any additional expenses associated with the contribution of property to the authorized capital of the subsidiary.

To reflect transactions in accounting, Alpha’s accountant opened sub-accounts:

to account 76 – subaccount “Settlements on deposits in the authorized (share) capital”;
to account 01 – subaccount “Disposal of fixed assets”.

When transferring the computer to the authorized capital of Hermes, the Alpha accountant made entries.

Debit 58 Credit 76 subaccount “Settlements on deposits in the authorized (share) capital”
– 30,000 rub. – Alpha’s debt on contributions to the authorized capital of Hermes is reflected;

Debit 01 subaccount “Disposal of fixed assets” Credit 01
– 41,000 rub. – reflects the initial cost of the computer transferred to the authorized capital of Hermes;

Debit 02 Credit 01 subaccount “Disposal of fixed assets”
– 16,000 rub. – reflects depreciation accrued for the period of operation of the computer transferred to the authorized capital of Hermes;

Debit 76 subaccount “Settlements on contributions to the authorized (share) capital” Credit 01 subaccount “Disposal of fixed assets”
– 25,000 rub. – the fixed asset was contributed as a contribution to the authorized capital of another organization;

Debit 76 subaccount “Settlements on deposits in the authorized (share) capital” Credit 91-1
– 5000 rub. (30,000 rubles - 25,000 rubles) - reflects the positive difference between the valuation of the fixed asset agreed upon by the founders and its residual value.

When transferring the computer, the accountant restored part of the input VAT previously accepted for deduction and included the tax in the initial cost of the financial investment. The amount of restored VAT is 4,500 rubles. (RUB 7,380 ? (RUB 25,000 : RUB 41,000)). At the same time, the accountant made the following entry:

Debit 19 Credit 68 subaccount “VAT calculations”
– 4500 rub. – VAT previously accepted for deduction has been restored;

Debit 58 Credit 19
– 4500 rub. – the restored VAT amount was transferred to the Hermes balance sheet.

The transfer of a computer does not affect the calculation of income tax. Due to the fact that tax accounting did not take into account the difference between the valuation of the fixed asset agreed upon by the founders and its residual value, the accountant made the following entry:

Debit 68 subaccount “Calculations for income tax” Credit 99 subaccount “Permanent tax assets”
– 1000 rub. (RUB 5,000 ? 20%) – a permanent tax asset is reflected from the difference between the valuation of the fixed asset agreed upon by the founders and its residual value.

The transfer of a fixed asset as a contribution to the authorized capital of a subsidiary is not considered a sale ( subp. 4 p. 3 art. 39 Tax Code of the Russian Federation). Therefore, there is no need to charge VAT on this operation ( subp. 1 item 2 art. 146 Tax Code of the Russian Federation). Previously deductible input tax on a fixed asset,

Some autonomous institutions are assigned land plots under the right of permanent, unlimited use. They are accounted for in account 0 103 11 000 “Land – immovable property of the institution” on the basis of a document (certificate) confirming the right to use the land plot, at the cadastral value (clause 71 of Instruction No. 157n).

For reference:

Land - objects of non-produced assets in the form of land plots, as well as capital expenses inseparable from land plots, which include non-inventory expenses (not related to the construction of structures) for cultural and technical measures for the surface improvement of land for agricultural use, made at the expense of capital investments (planning of land plots, uprooting areas for arable land, clearing fields of stones and boulders, cutting off hummocks, clearing thickets, cleaning reservoirs, reclamation, drainage, irrigation and other works that are inseparable from the land), with the exception of buildings and structures built on this land (for example, roads, tunnels, administrative buildings, etc.), plantings, underground water or biological resources (clause 79 of Instruction No. 157n).

In the commented Letter dated September 14, 2017 No. 02-07-05/59444, the Ministry of Finance noted that if the cadastral value of a land plot is unknown due to the lack of relevant information in the registration documents, this does not give the accounting entity the right not to reflect the event of receipt of the specified non-financial asset in accounting.

From the provisions of paragraph 23 of Instruction No. 157n it follows that the initial value of land plots held by institutions under the right of free (perpetual) use is recognized as their market (cadastral) value as of the date of acceptance for accounting. Since the land plot was not acquired, its cadastral value is unknown; in this case, the market value of the plot is established by the commission on the receipt and disposal of assets. After the land plot is accepted for cadastral registration and its cadastral value is known, its initial value is adjusted.


A land plot, including one located under real estate, has been accepted for registration under the right of permanent (perpetual) use (accounted for at the cadastral value (the value specified in the document for the right to use a land plot located outside the territory of the Russian Federation)
The value of a land plot previously accepted for accounting has been changed due to a change in its cadastral value:
– in case of increase in the value of the land plot
– in case of a decrease in the value of the land plot (the operation is reflected using the “red reversal” method)