The list of accounts used for the economic accounting of an organization is called the Chart of Accounts. The chart of accounts of budgetary organizations is separate from the chart of accounts used in commercial organizations. In budgetary organizations, accounting is kept for budgetary and extra-budgetary sources of funding.

You can see typical transactions with explanations for budget accounting for 2019 in.

Budgetary organizations include:

• off-budget funds;
• government agencies;
• municipal institutions, etc.

All these organizations are part of the system of the so-called state accounting policy, which is a strictly defined procedure for budget accounting in state, territorial, municipal authorities, extra-budgetary funds, etc.

This policy is regulated by the Budget Accounting Instructions, which serve as the basis for each agency’s own budget accounting policy. This instruction limits the manifestations of “amateur activity” of budgetary organizations in independently developing their own accounting rules, and at the same time is the basis of these rules and principles.

Structure of the budget accounting chart of accounts

The budget accounting chart of accounts is designed to compare data from the budgets of various organizations included in the budgetary sphere.

A sample chart of accounts for budgetary accounting of a government agency can be downloaded from. It lists all accounts used, including. The table provides information about the type of institution in which different accounts are used - state, budget or autonomous:

The new budget chart of accounts contains about two thousand synthetic accounting accounts. For its own accounting needs, a state (municipal) enterprise develops its own PS on the basis of an approved one, which includes only the accounts necessary for this organization.

The budget PS account number consists of digits, the structure of the account is described in the table:

Thus, the budget classification code is integrated into the chart of accounts code. This allows you to keep records of certain types of assets and create an information base for generating the necessary reporting in accordance with current legislation and IFRS requirements.

Composition of the budget PS

1. Non-financial assets;
2. Financial assets;
3. Liabilities;
4. Financial results;
5. Authorization of expenses.

TO non-financial assets include fixed assets, intangible and non-productive assets, materials, expenses, depreciation, etc. The difference between a budget PS and a commercial one can be called the presence of a special account for investing in inventories.

Part financial assets includes DS (in accounts, in cash, etc.), securities, receivables from other counterparties, investments in financial. assets, etc.

3rd section, obligations, includes all payments, including settlements between counterparties.

Section 4 contains income-expense and financial accounts. results.

We can say that the composition of budgetary liabilities and assets is similar to these concepts in commercial accounting. The composition of accounts and accounting methods differ.

Section 5 is a list of accounts that reflect movements on:

• budget allocations;
• limits on budget obligations;
• planned income (expenses).

Most of the accounts of the new budget PS are subaccounts of the first, second and third order to the previously existing analytical accounts.

Each individual budget PS account can be active or passive; there is no third option.

The credit balance on the active account is reflected in the account balance in the amount with a minus sign. Similarly, the debit balance on a passive account is a negative credit amount.

If there are no standard correspondence accounts in the approved Instructions, the organization has the right to create its own, subject to non-violation of the law.

Off-balance sheet accounts

In addition to balance sheet accounts, the PS also contains off-balance sheet accounts. They are coded with two numbers. Off-balance sheet accounts reflect movements in the valuation of assets that do not belong to the organization, for example, fixed assets in lease or inventory items in safekeeping.

As in , accounts in this group may not have an offsetting account. And, of course, the data reflected in these accounts does not participate in the formation of the balance.

Chart of accounts for budget accounting 2016 year has developed after a number of adjustments and changes in the order of application that have occurred in recent years. The specifics of its development are regulated by the provisions of a number of documents issued by the Ministry of Finance.

Budget chart of accountsand the legal basis for its formation

Starting from 2011, organizations created and conducting their main activities through targeted budget funding are divided into 3 categories:

• autonomous;
• budgetary;
• government-owned

For such economic institutions, a specialized legislative framework was approved, including several documents reflecting various aspects of their activities. One of the most important acts in the list will be the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n, which contains a chart of accounts that must be used for accounting.

All organizations in the public sector fall under the scope of this document. At the same time, due to the specific nature of operations, there are additional legislative provisions for certain categories of operations:

• In order to coordinate accounting mechanisms in extra-budgetary funds, government bodies and government agencies, Order No. 162n of the Ministry of Finance dated December 6, 2010 was issued.
• To reflect the financial transactions of budgetary organizations when developing accounting policies, it is necessary to be guided by Order of the Ministry of Finance dated December 16, 2010 No. 174n.
• Accounting methods for autonomous companies are established by Order of the Ministry of Finance dated December 23, 2010 No. 183n.

Before moving on to consider the content of these documents, it is necessary to become more familiar with the terminology that is used in them.

Users of the chart of accounts for budgetary organizations 2016

Some uncertainty arises when examining the definition in more detail budget accounting chart of accounts. Formally, the interpretation of the main provisions of Order No. 157n suggests that its use is legal only for the structures named in Order No. 162n, namely government institutions, social funds and government bodies.

Autonomous and budgetary organizations not included in this list must use a different concept in their work - a chart of accounts. This is due to the absence of strict restrictions for them to engage in various types of entrepreneurial activities that are not included in the list of their main functions. This conclusion follows from a literal reading of paragraphs. 2, 3 tbsp. 298 Civil Code of the Russian Federation, clause 4 art. 9.2 of the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ.

At the same time, it must be taken into account that institutions providing cash settlement services to autonomous or budgetary institutions are also subject to Order No. 162n. In particular, in this regard, we can mention the Department of the Federal Treasury, which is engaged in settlement operations and cannot in any way be involved in any line of business.

The result of what has been written is that only government institutions and other structures directly covered by Order No. 157n can form a working chart of accounts based on the budget plan.

Fundamental document of budget accounting: order No. 162n

What is the scope of use of budget accounts? To answer this question, let’s look at who is covered by Order No. 162n. So, its provisions are mandatory for:

• government institutions;
• government bodies;
• social extra-budgetary funds;
• organizations that receive budgetary funding and are accountable to government agencies;
• institutions that ensure settlement and cash transactions with budget funds;
• treasury authorities.

All of these entities are required to keep records in budget accounts.

Accounting policy in public sector organizations: table

When drawing up a working chart of accounts, budgetary institutions, if they do not use the chart of accounts approved by Order No. 162n, must be guided by Order No. 157n. In accordance with clause 21 of this document, they are obliged to create such lists independently, but on the basis of the existing Unified Chart of Accounts or a special accounting plan.

Both sources cited contain accounts that are 26 characters long. Below is a table of the chart of accounts for budget accounting for 2016, where we consider the structure of the budget account:

An example of a completed working list of accounting accounts for a municipal company can be obtained from the link below on the website.

Rules for the formation of account codes in 2016

The greatest difficulties when using budget accounts are associated with the design of symbols from 1st to 17th - the analytical account, which is responsible for deciphering the types of transactions. In this case, the basis for filling is:

• income codes;
• expense codes established by law;
• funding source codes.

To illustrate what has been written, we give an example of reflecting a budget expense code.

The cost designation structure is as follows:

• 3 digits to designate the manager of funds based on order of the Ministry of Finance of the Russian Federation dated June 1, 2013 No. 65n;
• characters from 4 to 7 are reserved for designating section and subsection codes in accordance with Appendix No. 2 to Order No. 65n;
• serial numbers 8–14 indicate the code of the target cost item according to Appendix No. 10 to Order No. 65n;
• The 3 characters that complete the account number reflect the name of the expense and are taken from Appendix No. 3 to Order 65n.

If a company has difficulties with this account analytics, then these characters can be replaced with zeros. This relaxation significantly simplifies the development of a working chart of accounts and allows you to focus more closely on the design of codes from the 18th to the 26th character.

Compiling an account code from the 18th to the 26th character

The type of financing is reflected in the 18th character. Most often, the number 1 is used, indicating budgetary funds, or the value 3, making it clear that funds temporarily available in the budget structure are attracted. In relation to this symbol, also, according to Appendix No. 1 to the Instructions in Order No. 162n, there is a rule that makes it possible to put 0. A significant number of budget organizations regularly use this opportunity.

Starting from the 19th and ending with the 23rd number, synthetic accounting accounts are presented.

The last 2 characters are reserved for the meaning of the KOSGU code; it can be taken from Appendix No. 5 to Order No. 65n of the Ministry of Finance.

It must be taken into account that legislative norms regarding accounting in budgetary institutions change quite often, so it is necessary to constantly monitor emerging innovations.

Changes in the budget chart of accounts for 2016

The most significant from the point of view of organizing accounting in budgetary institutions are the changes made to the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. The latest adjustments to this document were put into effect by order of the Ministry of Finance of the Russian Federation dated August 6, 2015 No. 124n. It recorded the renaming of the account. 201 06 in the Unified Chart of Accounts. The current name is “Institutional Funds in Special Accounts.”

The transformations also affected the account. 502 01, which received a replacement of the name from “Accepted (accepted) obligations” to “Accepted obligations”. For account 502 02 the name “Accepted monetary obligations” is used.

New off-balance sheet accounts 17 and 18 have appeared in addition to the account. 0 210 03 000, previously such an opportunity existed only for accounts. 0 201 00 000.

No fewer interesting changes were made to the second regulatory document - order No. 162n. Let's look at them in the next section.

Organization of accounting procedures in government institutions and extra-budgetary funds

The adjustments contained in the order of the Ministry of Finance of the Russian Federation dated August 17, 2015 No. 127n led to the fact that the account 0 106 34 340 disappeared from the Instructions for the use of the accounting plan, supplementing order No. 162n. This was a consequence of its actual lack of demand. In other words, there are practically no operations left related to its use.

The new provisions of the Instruction allowed the posting of Dt 0 101 00 000 Kt 0 304 04 310 to reflect tranches from the head budgetary institution to their branches if they independently account for their operations.

Now the entry Dt 0 102 30 320 Kt 0 401 10 180 is allowed to be taken onto the balance sheet of freely transferred intangible assets, thus bypassing the account 0 106 32 320.

The right to use land for an unlimited period is recorded in accounting Dt 0 103 11 330 Kt 0 401 10 180.

For cases of reorganization of departments and institutions, a correspondence option Dt 0 105 00 000 Kt 0 304 06 730 has been introduced, recording the receipt of assets at their value.

A number of government organizations that are not actually involved in business due to the specifics of their functions must release products and goods from the warehouse. For this operation, it is recommended to record Dt 0 401 10 130 Kt 0 105 38 440.

Newly created or acquired non-current assets, taken into account as part of the budget revenues, are reflected by posting Dt 0 108 51 000 Kt 0 106 11 310.

Surplus assets identified as a result of the inventory are placed on the balance sheet using the posting Dt 0 201 34 510 Kt 0 401 10 180.

The procedure for applying the chart of accounts for budget accounting is regulated by several documents and has varying degrees of mandatory requirements for certain categories of state enterprises. Despite the stability of the regulatory framework, changes are periodically made to the organization of budget accounting procedures, the most recent of which occurred in 2015. They should be taken into account when developing accounting policies, in particular when drawing up a working chart of accounts for the current period.

Chart of accounts 2016 year for merchants differs from the plan applied government agencies. What are they? accounting charts of accounts 2016 years and how can I get acquainted with them?

What charts of accounts are in effect in 2016?

Actually charts of accounts for 2016 The legislation of the Russian Federation establishes several.

In the commercial segment the following are used:

• chart of accounts for accounting in commercial companies (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n);
• chart of accounts approved for banking structures;
• chart of accounts introduced for non-credit organizations.

IMPORTANT! According to the Ministry of Finance (letter dated March 15, 2001 No. 16-00-13/05), the plan approved by Order No. 94n is not of a regulatory nature, but is a recommendation document.

The state budget system has approved and applied:

• plans of accounts for autonomous, budgetary and government institutions;
• unified plan of budgetary entities (approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n).

Let's study the specifics of the most common chart of accounts 2016 year - introduced by Order of the Ministry of Finance No. 94n.

Chart of accounts (Order of the Ministry of Finance No. 94n)

This document is used in all commercial companies (except for credit institutions) where accounting is carried out using double entry. Using accounts from the plan under consideration, accountants reflect in the accounting registers the debit and credit entries of two corresponding accounts.

The company does not have to use all the accounts entered by the order on approval of the chart of accounts No. 94n. But those that correspond to the business procedures characteristic of the activities of a given company must be used. Approved by order No. 94n chart of accounts includes, in addition to synthetic accounts, also subaccounts. The accounting entity combines both of them into a working chart of accounts.

What is it?

Working chart of accounts for an organization's accounting

The work plan is a mandatory component of the company's accounting policy. It contains accounting accounts from those approved in Order No. 94, and corresponding to those business transactions that are typical for the company.

The accounts adopted in the work plan can be presented:

• synthetic;
• subaccounts for synthetic accounts;
• off-balance sheet;
• subaccounts for off-balance sheet accounts.

Those approved by Order No. 94n must be used first. The second accounting entity can use any of them - those reflected in the main chart of accounts, or their own. Third, those given in Order No. 94n are used (if they correspond to business transactions in the company), or those developed by the accounting entity independently. The company always creates accounts of the fourth type independently.

There are a number of other important regulations regarding the use of accounts according to the main plan - they are enshrined in the instructions attached to Order No. 94n.

Instructions for the order approving the chart of accounts No. 94n

The main purpose of the instructions in question is to familiarize the accountant with the procedure for drawing up correspondence between accounting accounts. Using this procedure, the company generates transactions using the double entry method.

In the public sector, accounting is carried out using special charts of accounts. The main one can be considered a single plan, approved by order No. 157n.

Accounting in the public sector: a unified chart of accounts (approved by Order of the Ministry of Finance No. 157n)

In the unified plan under consideration, accounting accounts given in a special structure are approved, which are subject to use by organizations of the budget system. These accounts differ quite significantly from those approved for commercial firms. They are 5-digit and in practice can be reflected in accounting registers using additional analytical digits, as well as codes for the type of financial support - in accordance with separate charts of accounts for specific types of budgetary organizations.

Regardless of the purposes of conducting business, all organizations in Russia are required to maintain accounting records (with the exception of individual entrepreneurs). There are certain specifics for each economic entity. For example, commercial enterprises, credit institutions and non-profit enterprises have developed their own separate charts of accounts.

Budget institutions - basic concepts and functions

On the territory of the Russian Federation, in order to develop the socio-cultural sphere of society’s life and solve the most pressing issues in other areas, non-profit enterprises are created, which are divided into the following categories:

• Unitary (chart of accounts according to order 162n);
• Budget (order 174n);
• Autonomous (order 183n)

According to current legislation, a budgetary institution in Russia is understood as a non-profit association created by the Russian Federation, its constituent entities or municipalities. The main purpose of these institutions is to perform work and provide services in the most important areas for the population - education, healthcare, culture, social protection, employment, etc. Their functioning is fully or partially financed by the state.

All functioning of budgetary organizations is carried out in accordance with the Budget Code of the Russian Federation, as well as the Federal Law “On Non-Profit Organizations”.

Comment! The activities of non-profit organizations, in addition, are carried out on the basis of the Civil Code of the Russian Federation.

Maintaining accounting records for budgetary enterprises, chart of accounts

To display financial and economic activities when carrying out accounting, budgetary enterprises are guided by the Law “On Accounting” No. 402-FZ. According to it, the main element is retained - the principle of double entry (display on interconnected accounts of all transactions with existing assets, sources of financing and financial results of activities).

Advice! The accounting department must reflect all information about the organization’s finances - both budget revenues received from funds and from additional business activities carried out.

Features of accounting in the budgetary sector:

• control over the implementation of pre-compiled cost estimates;
• the organization of all accounting must occur in accordance with the articles of budget classification;
• work in strict accordance with regulatory documents;
• specificity depending on the industry.

To analyze the facts of the functioning of the enterprise and to streamline the activities of budgetary and municipal organizations, the Order of the Ministry of Finance approved the Unified Chart of Accounts for state authorities, local governments, and enterprises in the management of state extra-budgetary funds. In addition, instructions for its use were developed (Order No. 157n dated December 1, 2010), which underwent significant changes in 2016. This Order can be downloaded at the end of the article with the amendments that came into force in 2016.

The Unified Chart of Accounts for accounting of budgetary organizations in general consists of five main sections, operations in which are grouped according to their economic content in order to compile reliable and accurate financial statements and reflect indicators that are taken into account when forming the state assignment:

1. Non-financial assets. It contains basic data about the organization’s existing assets: fixed assets and intangible assets, conditions for calculating depreciation of property, materials, finished products and capital investments.
2. Financial assets. Information is concentrated on the available funds of the enterprise and its financial investments in shares of other organizations, acquisitions of securities and opening of deposits.
3. Liabilities. All information about existing accounts payable is reflected.
4. Financial results. The effectiveness of the organization's activities is reflected. Not only the difference between income and expenses of the current year is taken into account, but also information about the financial results of previous years and income of future periods.
5. Authorization of expenses. The limits of received and transferred budget obligations within the framework of which activities are carried out are indicated. Information on these transactions is taken into account by cash managers and the treasury.

Comment! All assets that do not belong to a given non-profit institution, but are held by it, must be recorded in off-balance sheet accounts.

When developing a working chart of accounts, a budgetary institution has the right to enter additional analytics in order to generate expanded information about the current financial condition of the organization, which, in turn, is necessary for external and internal parties interested in accounting statements.

Comment! Additional analytical account codes should be entered based on the Instructions for the Unified Chart of Accounts.

Changes in 2017

Since 2015, adjustments have been made to the rules for the formation of economically important indicators (Order 124n). Significant changes came into force in 2016.

1. Changes in the formation of accounting policies and accounting of objects. Since 2016, the conversion of the value of objects, expressed in foreign currency, into the ruble equivalent (the official exchange rate of the Central Bank of the Russian Federation or quotes on foreign exchange markets) has been determined.
2. Making adjustments since 2016 to analytical accounting codes to reflect the information received about activities. In accounting of budgetary enterprises, 26-bit accounts are used, the digits of which can be presented in the form of the following table. The general structure of accounts of budgetary institutions can be downloaded at the end of the article.

18-23 account numbers of the Chart of Accounts - Account Code

24-26 categories - KOSGU (since 2016 they are not used for the preparation and execution of budgets, but are required when generating reports).

Conclusion

The chart of accounts for accounting of budgetary institutions is a complex hierarchical system that allows you to group and analyze all the assets and liabilities of any enterprise. It is a table of synthetic accounts, formed according to certain characteristics. To ensure the functioning of budgetary enterprises in accordance with their goals, a Unified Chart of Accounts has been approved; on its basis, work plans are developed depending on the type of activity of non-profit institutions.

The work plan for reflecting operations for the functioning of budgetary enterprises, the requirements for the content of analytical accounting, which are approved when forming the accounting policies of non-profit enterprises, must be applied constantly and continuously. These are variable quantities that are subject to change to ensure comparison of these accounting results and prepared reporting with the indicators of the current and next financial year.

Analytical accounting by budgetary enterprises is developed independently, taking into account their needs for a better assessment of activities.

Post Views: 325

The chart of accounts was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. This chart of accounts is also used in 2015 for accounting purposes. To use it, you need to use the instructions for the chart of accounts.

16.03.2016

According to the Chart of Accounts, accounting must be maintained in organizations (except for credit and state (municipal) institutions) of all forms of ownership and organizational and legal forms that maintain accounting using the double entry method.

Based on the Chart of Accounts, approves a working chart of accounts containing a complete list of synthetic and analytical (including subaccounts) accounts necessary for accounting.

Chart of accounts 2016

The chart of accounts is a scheme for recording and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (first order accounts) and subaccounts (second order accounts).

To account for specific transactions, an organization can, in agreement with the Ministry of Finance, add additional synthetic accounts to the Chart of Accounts using free account numbers.

Working chart of accounts

Account name

Account number

Subaccount number and name

Section I. Non-current assets
Fixed assets		By type of fixed assets
Depreciation of fixed assets
Profitable investments in material assets		By type of material assets
Intangible assets		By type of intangible assets and on expenses for research, development and technological work
(name of the subaccount as amended, put into effect starting with the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n - see the previous edition)
Amortization of intangible assets
………………………………………..
Equipment for installation
Investments in non-current assets		1. Acquisition of land plots
		2. Acquisition of environmental management facilities
		3. Construction of fixed assets
		4. Acquisition of fixed assets
		5. Acquisition of intangible assets
		6. Transfer of young animals to the main herd
		7. Purchase of adult animals
		8. Carrying out research, development and technological work
Deferred tax assets

Section II. Productive reserves
Materials		1. Raw materials and materials
		2. Purchased semi-finished products and components, structures and parts
		3. Fuel
		4. Containers and packaging materials
		5. Spare parts
		6. Other materials
		7. Materials outsourced for processing
		8. Construction materials
		9. Inventory and household supplies
		10. Special equipment and special clothing in stock
		(the subaccount was additionally included starting from the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n)
		11. Special equipment and special clothing in use
		(the subaccount was additionally included starting from the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n)
Animals being raised and fattened
………………………………………..
………………………………………..
Reserves for reduction in the value of material assets
Procurement and acquisition of material assets
Deviation in the cost of material assets
..............................................................
………………………………………..
Value added tax on purchased assets		1. Value added tax on the acquisition of fixed assets
		2. Value added tax on acquired intangible assets
		3. Value added tax on purchased inventories

Section III. Production costs
Primary production
Semi-finished products of our own production
………………………………………..
Auxiliary production
………………………………………..
General production expenses
General running costs
………………………………………..
Defects in production
Service industries and farms
………………………………………..
………………………………………..
………………………………………..
………………………………………..
………………………………………..
………………………………………..
………………………………………..
………………………………………..
………………………………………..
………………………………………..

Section IV. Finished products and goods
Release of products (works, services)
		1. Goods in warehouses
		2. Products in retail trade
		3. Container under the goods and empty
		4. Purchased products
Trade margin
Finished products
Selling expenses
Goods shipped
Completed stages of unfinished work
………………………………………..
………………………………………..
………………………………………..

Section V. Cash
		1. Cash desk of the organization
		2. Operating cash desk
		3. Cash documents
Current accounts
Currency accounts
………………………………………..
………………………………………..
Special bank accounts		1. Letters of credit
		2. Checkbooks
		3. Deposit accounts
………………………………………..
Transfers on the way
Financial investments		1. Units and shares
		2. Debt securities
		3. Loans provided
		4. Deposits under a simple partnership agreement
Provisions for impairment of financial investments
(position as amended, put into effect starting with the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n - see previous edition)

Section VI. Calculations
Settlements with suppliers and contractors
………………………………………..
Settlements with buyers and customers
Provisions for doubtful debts
………………………………………..
………………………………………..
Calculations for short-term loans and borrowings		By type of credits and loans
Calculations for long-term loans and borrowings		By type of credits and loans
Calculations for taxes and fees		By type of taxes and fees
Calculations for social insurance and security		1. Social insurance calculations
		2. Pension calculations
		3. Calculations for compulsory health insurance
Payments to personnel regarding wages
Calculations with accountable persons
………………………………………..
Settlements with personnel for other operations		1. Calculations for loans provided
		2. Calculations for compensation for material damage
………………………………………..
Settlements with founders		1. Calculations for contributions to the authorized (share) capital
		2. Calculations for payment of income
Settlements with various debtors and creditors		1. Calculations for property and personal insurance
		2. Claims settlements
		3. Calculations of due dividends and other income
		4. Settlements on deposited amounts
Deferred tax liabilities
(position as amended, put into effect starting with the financial statements for 2003 by order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n - see previous edition)
………………………………………..
On-farm settlements		1. Calculations for allocated property
		2. Settlements for current transactions
		3. Settlements under the property trust management agreement

Section VIII. Financial results
		1. Revenue
		2. Cost of sales
		3. Value added tax
		9. Profit/loss from sales
Other income and expenses		1. Other income
		2. Other expenses
		9. Balance of other income and expenses
………………………………………..
………………………………………..
Shortages and losses from damage to valuables
………………………………………..
Reserves for future expenses		By type of reserves
Future expenses		By type of expense
revenue of the future periods		1. Income received for deferred periods
		2. Free receipts
		3. Upcoming debt receipts for shortfalls identified in previous years
		4. The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables
Profit and loss

Off-balance sheet accounts
Leased fixed assets
Inventory assets accepted for safekeeping
Materials accepted for recycling
Goods accepted for commission
Equipment accepted for installation
Strict reporting forms
Debt of insolvent debtors written off at a loss
Security for obligations and payments received
Security for obligations and payments issued
Depreciation of fixed assets
Leased fixed assets