When an institution acquires property, the accountant is faced with the question of where to classify it: to inventories under KOSGU article 340 or fixed assets under KOSGU article 310. After all, this is not always easy to do. We provided recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.

How to apply articles and subarticles of KOSGU in accounting is explained in Section V of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. KOSGU are the same for all budget levels.

Decoding KOSGU:

Definition of the KOSGU article:

Transcript 310 KOSGU

In accordance with Order No. 65, article KOSGU 310 “Increase in the cost of fixed assets” includes the expenses of institutions for the acquisition or manufacture of objects that are classified as fixed assets. Including precious stones, nuggets of precious metals, bars and bars of gold, silver, platinum and palladium, as well as coins made of precious metals other than those that are not currency Russian Federation.

Transcript 340 KOSGU

To article KOSGU 340 “Increase in cost inventories» include expenses for payment of contracts for objects that are classified as inventories, including:

• medicines and dressings;
• medical equipment implanted into the patient’s body;
• food;
• fuels and lubricants;
• building materials;
• soft equipment, including property functionally oriented to occupational health and safety, civil defense;
• spare parts or components for machines, equipment, office equipment, computer equipment, telecommunications systems and local computer networks, information transmission and display systems, information security, information computing systems, communications equipment, etc.;
• special equipment for research and development work;
• kitchen equipment;
• young animals of all types of animals and fattening animals, birds, rabbits, fur-bearing animals, bee families, regardless of their cost, experimental animals, livestock for slaughter;
• feed, care products, training, equipment for animals;
• seedlings of perennial plantings (planting material), including fruit and berry plantings of all types until they reach operational age or before fruiting;
• material reserves as part of the treasury property and the state material reserve;
• blank products (except for strict reporting forms);
• other similar expenses.

The commission for the receipt and disposal of non-financial assets decides which category the property belongs to - fixed assets or inventories. Members of the commission make their decisions based on:

• to the provisions of the Instructions to the Unified Chart of Accounts No. 157n;
• on the purpose, timing and procedure for using material assets;
• on the provisions of the accounting policy - it prescribes an exact list of property that is classified as fixed assets or inventories in the accounting of the institution.

The decision of the commission may not coincide with the opinion of the inspectors. But if it is based on accounting policies, then there is no need to fear liability. After all, the order that is prescribed in accounting policy, is obliged to apply both the institution itself and the regulatory agencies when checking accounting

Making a banner

The KOSGU code depends on the subject of the contract. If these are advertising services, when the contractor himself prepares and places the banner without transferring it to the customer, use subarticle KOSGU 226 “Other work, services.”

And if there is an agreement to place an electronic banner on the Internet - subarticle KOSGU 226 “Other works, services”. Subsection KOSGU 221 cannot be used, since these are advertising services, not communication services.

This conclusion follows from Section V of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

Fire extinguishers

Rechargeable fire extinguishers are classified as fixed assets, and disposable ones are classified as inventories.

There are two types of fire extinguishers, non-rechargeable – disposable and rechargeable. Rechargeable fire extinguishers are charged again after use and can be stored further. Attribute them to expense item KOSGU 310.

With disposable fire extinguishers, not everything is so simple. If this useful life is more than 12 months, the fire extinguisher can be classified as OS. If not, then to material reserves.

Enshrine this procedure in the accounting policy by agreeing with the founder. After all, the responsibility for correctness decision taken borne by the institution.

Curtains and blinds

Include curtains and blinds as part of fixed assets and assign them to expense item KOSGU 310. In accounting, the main criterion for fixed assets is its useful life. It must exceed 12 months. Curtains and blinds last more than 12 months. If the other criteria are met, classify them as fixed assets.

One more argument. Material reserves include valuables that are used in the activities of the institution. Curtains and blinds do not participate in the activity, but are decorative in nature. They are used for management needs. This means that there is no need to reflect expenses according to KOSGU 340.

Making stamps

Prints can be classified as both fixed assets and inventories. Determine the period during which you will use the seal or stamp and for what purposes.

Seals with a useful life of more than one year are assigned to KOSGU 310. But only if they meet the other criteria. By purpose: the official seal of the institution will always be the OS. With its help, important documents are certified: agreements, contracts, bank documents, etc. Keep with the manager or other responsible person. In addition, its service life is more than 12 months.

Seals and stamps are counted as inventories if their useful life is less than 12 months. It will be established by the manufacturer in the technical documentation and the commission for admission and departure of NFA. In this case, reflect them under expense item KOSGU 340.

Making an evacuation plan

The KOSGU code depends on what the customer receives from the contractor: an evacuation plan or scheme on a tangible medium or an action plan for evacuation without a tangible object.

If the contractor prepares an evacuation plan or scheme on a tangible medium, enter the costs according to KOSGU group 300 “Receipt of non-financial assets”.

Reflect the expenses in accounting according to the items of KOSGU:

• 310 “Increase in the value of fixed assets” - ready-made schemes meet the criteria of a fixed asset;
• 340 “Increasing the cost of material inventories” - the schemes meet the criteria for inventories.

If you order the development of an evacuation action plan without a material carrier, spend the costs according to subsection KOSGU 226 “Other work, services.”

Lamp

Material inventories, regardless of their useful life, include equipment that needs to be installed or installed. Such equipment also includes material assets for construction and installation work.

According to paragraph 118 of Instruction No. 157n, the category of building materials includes:

• electrical materials (cables, lamps, sockets, rollers, cords, wires, fuses, insulators, etc.);
• ready-to-install building structures and parts (for heating, ventilation, sanitary and other systems).

That is, reflect the lamps as part of the inventory according to Article 340 of KOSGU.

Making signs

If you account for door signs or signs as inventory, reflect the costs under article KOSGU 340. If you decide to take into account such property as fixed assets, use article KOSGU 310. If the contractor makes signs and signs from the customer’s materials, distribute the costs.

The arguments for classifying signs and signs as inventories are as follows. The information plate is attached to the door or wall. It is not possible to use the plate separately from the surface. Therefore, there is no reason to consider it as the main means. Attribute the plates to inventories and reflect them under article KOSGU 340 “Increase in the cost of inventories.”

The institution's commission may make a different decision and include signs or signs in the OS. For example, hanging signs that are not attached to the surface, or facade signs. Expenditures on such plates are carried out according to article KOSGU 310 “Increase in the cost of fixed assets”.

Production of printed materials

The costs of publishing a magazine or brochure from the contractor's materials should be calculated under article KOSGU 340 “Increase in the cost of inventories.” This item reflects the cost of inventories. Printed products, if they are not for library fund and not periodic, classify it as material supplies, enter expenses under article KOSGU 340.

Road signs

Road signs are classified as inventories under article KOSGU 340 “Increase in the cost of inventories.” Instruction No. 157n recommends using the classification of OS objects established by OKOF. According to the new classifier OK 013-2014 (SNA 2008) and the transition keys between the editions of OK 013-94 and OK 013-2014, road signs are not fixed assets. Therefore, the costs of purchasing road signs should be reflected in article KOSGU 340.

Key making

The KOSGU code depends on what materials the contractor prepares the keys from – his own or the customer’s.

If the contractor makes keys from his own materials, enter the costs under article KOSGU 340 “Increase in the cost of inventories.”

If the contractor prepares duplicates from the customer’s materials, distribute the costs:

• materials for duplicate keys - article KOSGU 340 “Increasing the cost of inventories”;
• services for the production of duplicates - subarticle KOSGU 226 “Other work, services.”

Flags

Flags and banners are classified as fixed assets, since their useful life is more than 12 months. Acquisition costs are included in article KOSGU 310 “Increase in the cost of fixed assets.”

Gas masks

Expenses for special clothing (including gas masks) in accounting and reporting are attributed to article KOSGU 340 “Increase in the cost of inventories.”

Electric meter

Distribute the costs for the purchase and installation of electricity meters in accounting and reporting as follows:

• if you have concluded one agreement with a contractor for the purchase and installation of a meter - article KOSGU 310 “Increase in the cost of fixed assets”;
• if you buy the meter yourself - article KOSGU 340 “Increasing the cost of inventories”, the contractor installs it - subarticle KOSGU 226 “Other work, services”.

If you are replacing an old meter with a new one, reflect the expenses in the same way. After all, an accounting meter is a separate object of non-financial assets. And when it breaks, you write it off and install another counter as a new object.

Switch

The costs of purchasing a switch are included in expense item KOSGU 310. The useful life of the switch is more than 12 months. In accordance with OKOF, the switch is included in the group “Communication equipment that performs the function of switching systems (OKOF code – 320.26.30.11.110).

Hole puncher

The hole puncher is a stationery item. By general rule stationery should be included in the Ministry of Health. This is directly stated in paragraph 118 of Instruction No. 157n. But the useful life of the hole punch exceeds 12 months. Therefore, the costs of purchasing a hole punch are included in the accounting under article KOSGU 310 “Increase in the cost of fixed assets.”

Battery

Spend expenses on batteries according to article KOSGU 340 “Increase in the cost of inventories.” Batteries are consumables, so take them into account as part of the MH (clause 118 of Instruction No. 157n), and write them off as expenses when replacing them.

Charger

The charger is a spare component that is included in the MH. The costs of purchasing a charger should be reflected in subsection KOSGU 340.

Sewing a suit

Stage costumes with a useful life of more than 12 months should be included in fixed assets. If the useful life of a suit is less than 12 months, classify it as inventory.

Costs for the production of stage costumes should be reflected in subarticles of KOSGU 310 or 340, based on the useful life.

Workwear

In accounting and reporting, expenses for workwear (overalls, gowns, respirators, gas masks, etc.) are attributed to article KOSGU 340 “Increase in the cost of inventories.” This is stated in the letter of the Ministry of Finance of Russia dated November 8, 2016 No. 02-05-11/65288.

First aid kit

Car first aid kits should be reflected under article KOSGU 340 “Increase in the cost of inventories.”

The first aid kit includes dressings and medical materials. According to OKPD2, a first aid kit is an independent category of medical products and does not apply to dressings or medications (code 21.20.24.170). Therefore, in accounting for automobiles, article KOSGU 340 “Increase in the cost of inventories.”

System unit

The components of a computer, without which it cannot work, must be taken into account as a single object of fixed assets - a computer. The components of a computer are a monitor, system unit, keyboard, mouse, speakers, etc. As a general rule, each of them performs its functions as part of a complex, and not independently. Thus, the keyboard and mouse are information input devices (entering commands, text), and the monitor is its output device. Therefore, these items must be taken into account as part of a single OS object according to KOSGU 310.

In accordance with OKOF, the computer is included in the group “Other office machines” (OKOF code – 330.28.23.23). According to the Classification, code 330.28.23.23 is the second depreciation group. The useful life is three years (clause 44 of Instruction No. 157n).

If you purchase a system unit separately, assign it to expense item KOSGU 340. Since it cannot function separately, you are replacing a component of the computer.

Modem

Equipment designed to perform certain independent functions is recognized as an OS object. The external modem independently performs its functions, that is, it is used with the computer to which it is connected. Therefore, when accounting for the cost of purchasing a modem, assign it to article KOSGU 310 “Increase in the cost of fixed assets.”

Cartridges

A cartridge is a spare part for a printer, copier, or scanner, that is, a consumable item. Therefore, in accounting it must be reflected as part of inventory under article KOSGU 340. But services for replacing the cartridge are under expense item KOSGU 225.

HDD

If you purchase a hard drive as a spare part for computer equipment for its further replacement, reflect the costs under article KOSGU 340 “Increase in the cost of inventories.” And if you purchase a removable hard drive, then use expense item KOSGU 310, since its useful life is more than 12 months and it can function separately from the computer.

Uninterruptable power source

The costs of purchasing an uninterruptible power supply are reflected in subsection KOSGU 310, since the useful life of the UPS exceeds 12 months and it is used in the activities of the institution.

The subject of the contract states: work on replacing window blocks, installing ebb and flow sills. In the estimate: installation plastic windows ny structures with slopes. How to correctly indicate the subject of the contract and estimate in order to make a payment under Article 225?

Answer

Attributing expenses to a particular code budget classification should be carried out based on the economic content of the business transaction determined by the subject of the agreement (contract).

In accordance with the Instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, the costs of paying for the contract, the subject of which is the installation (replacement) of windows, should be reflected under subarticle KOSGU 225 “Works, services for property maintenance.”

Therefore, in the situation under consideration there may be any of the wordings: “Work on replacing window blocks, installation of ebb and flow sills” or “Installation of plastic window structures with slopes”, or it may simply be “Installation (replacement) of plastic windows”.

In any case, it is lawful to make the payment under subarticle KOSGU 225 “Works, services for property maintenance.” This conclusion can be made based on Section V of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

In state (municipal) institutions, all income and expenses are distributed in accordance with the classification of sector operations government controlled(KOSGU). The articles (subarticles) of KOSGU are the same for all budget levels. This is stated in Article 23.1 of the Budget Code of the Russian Federation, Part 5 of Article 30 of the Law of May 8, 2010 No. 83-FZ, section of the instructions approved.

Currently, the procedure for applying articles (subarticles) of KOSGU is established in section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

KOSGU groups operations depending on their economic content and consists of the following groups:

100 - “Income”;

200 - “Expenses”;*

300 - “Receipt of non-financial assets”;

400 - “Disposal of non-financial assets”;

500 - “Receipt of financial assets”;

600 - “Disposal of financial assets”;

700 - “Increase in obligations”;

800 - “Reduction of obligations.”

Situation: under which article (subarticle) of KOSGU should the costs for the purchase and installation of window bars be reflected?

The answer to this question depends on the terms of the contract.

The costs of installing gratings using contractor’s equipment should be reflected in subsection KOSGU 225, section V of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).*

If the customer institution independently purchases gratings, distribute the costs according to the articles (subarticles) of KOSGU in the following order:

subsequent installation of bars on windows - “Works, services for property maintenance.”

production of doors from customer materials - “Other works, services”;

installation of fire doors (replacing doors with fire doors) - “Works, services for property maintenance.”

In the situation under consideration, work (services) for manufacturing (purchase) and installation are performed and paid for under one contract. Based on the economic content of this agreement, the main purpose of its conclusion is fire prevention measures. Therefore, reflect all expenses under this agreement under subarticle KOSGU 225 “Works, services for property maintenance” (section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

2. Article: Building renovation: replacing windows and doors

The cost item depends on the method of performing the work

After completing the estimate documentation, you must choose a method for performing repair work. You can involve a construction organization, do the work yourself, or entrust it to an individual by concluding a civil law agreement (contract) with him.

When reflecting repair work to replace windows and doors, it is important to take into account this feature. According to the provisions of the Instructions for budget accounting, if such assets are completely replaced with new ones, the cost of the building remains the same, because this is not modernization, additional equipment or reconstruction.

As a rule, the cost of windows and doors after they are installed is written off as an expense.

Moreover, the cost item does not depend on whether the old ones are replaced with similar windows and doors or not. That is, the case of replacing wooden doors, for example, with metal ones with special protection and a lock system, does not in any way affect the choice of expense item.

In addition, accountants should remember that objects such as windows and doors are not taken into account under the article of the budget classification of the Russian Federation “Increase in the cost of fixed assets.” After all, in essence, they are building materials. However, according to code 340 “Increase in the cost of material inventories,” their value is also not always reflected.* Let’s consider different options.

The repair is carried out by a construction organization

When drawing up an agreement with a construction contractor, in one of the paragraphs it is necessary to indicate whose materials will be used during the work (customer, contractor, or both).

The expense item is determined in accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation. In accordance with current legislation, the complete replacement of windows and doors is a major renovation. Provided that repair work is carried out using materials only from the contractor, their payment is reflected in subsection 225 “Work, services for property maintenance.”*

However, if the work is performed using the customer’s building materials (in whole or in part), then payment for the work is made under subsection 225, and the institution’s purchase of building materials (windows, doors) is made under subsection 340. In this case, the customer (if he purchased materials and transferred them to the contractor) fills out an Invoice for the release of materials to the third party (form No. M-15).

Upon completion of the repair work, to confirm this fact, the contractor draws up the appropriate documentation (Resolution of the State Statistics Committee of Russia dated November 11, 1999 No. 100).

Installs windows and doors individual under a contract

If the work of replacing windows and doors is carried out by an individual with whom the institution has entered into a civil contract, then these costs are reflected under subsection 225. Single payment social tax By the said agreement will also be reflected under the named article.

Otherwise, the reflection of expenses is similar to the option already considered: to record the cost of materials when purchased by a contractor, code 225 is used, when purchased by a customer - .

Upon completion of the repair, an acceptance certificate for the work performed is drawn up in any form. Since the unified form of this document has not yet been approved, it is recommended that the form of the act be approved by order of the institution or in the accounting policy.

Construction materials are written off on the basis of the Act on the write-off of inventories (f. 0504230) and the Statement of issuance of material assets for the needs of the institution (f. 0504210).

At the same time, the use of building materials is controlled by an employee of the institution, appointed by order of the manager to monitor the implementation of repair work in the institution.

The institution carries out its own repairs

If the institution carries out repair work on its own, then the costs of purchasing building materials, windows and doors are reflected under subsection 340.

Employees involved in the replacement (installation) of such assets are paid salaries in accordance with the rules in force in the institution, reflected in code 211 “Wages”.

And in this case, the spent materials are written off on the basis of the Act on the write-off of inventories and the Statement of issue of material assets for the needs of the institution. Moreover, as when carrying out repair work under civil contracts (contracts), the employee of the institution controls the use of building materials.

3. Article: The official answers. Application of budget classification codes of the Russian Federation

- The educational institution was allocated funds for subarticle 226 “Other work, services” for the installation of plastic windows. However, the Federal Treasury body does not skip payment for work performed under this subarticle, citing the fact that this is a current repair, and accordingly, its payment should be made under subarticle 225 “Works, services for property maintenance.” Are the actions of treasury specialists legal?

Yes, they are legal.

In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, the costs of paying for the contract, the subject of which is the installation (replacement) of plastic windows, should be reflected in subarticle 225 “Works, services for property maintenance” of KOSGU.*

Instructions on the procedure for applying the budget classification of the Russian Federation require that expenses be assigned to a specific code based on the economic content of the business transaction. The correct choice from subarticles 226 “Other expenses and services” and 225 “Work, services for property maintenance” of KOSGU is a kind of litmus test for the professionalism of an accountant.

Previously accountants autonomous institutions used KOSGU for internal analytics, there was no obligation to conduct it. However, the Ministry of Finance of the Russian Federation, by its order dated November 16, 2016 No. 209n, extended the effect of the Instruction approved by the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n) to all types of public sector institutions.

Application of the new KOSGU

The financial department tries to make the most detailed list of services and works for each code. , carefully monitored business transactions. However, accountants often have questions about how to apply the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter referred to as Instructions No. 65n). And for good reason. Inspectors will regard incorrect application of the classification as misuse of funds, even if we are talking about codes that differ only by one third-digit sign, as is the case with subarticles 226 “Other expenses and services” and 225 “Works, services for property maintenance” of KOSGU (hereinafter referred to as 226 KOSGU and 225 KOSGU). For this violation, a fine may be imposed on the chief accountant.

In their defense, economists and accountants cite clause 14.1 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 No. 23. It allows for situations where expenses can be attributed to both one article of KOSGU and another. In this case, the accountant’s decision is not considered a violation; he cannot be charged with misuse of budget funds. But it is almost impossible to apply the opinion of the Supreme Arbitration Court of the Russian Federation to a situation where 226 KOSGU is used instead of 225 KOSGU due to the detailed detail of the articles. As practice shows, problems arise if the accountant does not fully understand the essence of the business transactions being recorded.

Let's look at some of the most typical cases in which public sector accountants ask themselves: 225 or 226?

Certification and examination of workplaces

Certification of workplaces according to working conditions is a mandatory event, supported by legal requirements. It must be carried out at least once every five years. Most often, institutions engage third-party organizations to certify workplaces.

Jobs belong to the property complex. Instructions No. 65n require that expenses for the maintenance and servicing of non-financial assets, which include buildings, be attributed to subarticle 225 “Works, services for property maintenance” of KOSGU. It would be fair to include certification of workplaces based on working conditions: it is necessary to comply with regulatory requirements for the operation (maintenance) of property.

But in Instructions No. 65n under this article there are no such works and services. At the same time, expenses that are not mentioned in subarticles 221-225 of KOSGU should be included in subarticle 226 “Other work, services.”

Previously, accountants included the costs of workplace certification as financial support for measures to prevent industrial injuries and occupational diseases of workers, at the expense of insurance premiums, i.e. distributed to 213 KOSGU. But Order of the Ministry of Finance of the Russian Federation dated December 29, 2016 No. 246n excluded this item, so these amounts cannot now be attributed to KOSGU 213.

Certification of workplaces is a set of measures and procedures; it is much broader than just the operation (maintenance) of property. Therefore, here it is definitely worth choosing 226 KOSGU.

Equipment certification

A similar question arises when it comes to the costs of certification of equipment itself, which is on the organization’s balance sheet.

The answer lies in the essence of the services provided, in the purpose of the funds spent. If certification of equipment is a necessary condition for its operation (a certain list of work carried out at a specified frequency), then the costs of paying for the relevant contract should be attributed to subarticle 225 “Works, services for property maintenance.”

If an institution carries out certification of equipment in order to identify the need for its repair, determine its service life, etc., then the costs of paying for the relevant contract should be attributed to subarticle 226 “Other work, services.”

A similar rule applies to the costs of examination of non-financial assets subject to write-off. Their own employees do not always have sufficient qualifications, and institutions often resort to the services of specialized organizations. At first glance, such a service is in no way related to the maintenance and operation of the property, and therefore can be attributed to KOSGU 226. However, Instructions No. 65n contain a clarification: since the purpose of the examination is to determine whether the facility can continue to be operated, then Article 225 should be applied.

Window installation and repair

Instructions No. 65n detail the rules for attributing costs associated with the installation and repair of windows, however, it is in this situation that accountants often make mistakes. The wording in the agreement may indicate different articles (subarticles) of KOSGU; the distribution of expenses among the articles (subarticles) will depend on how you draw up the agreement.

An institution may enter into an agreement with a contractor for a number of repair works. Their list may include not only the installation of windows, but also measures that will change the standard indicators of the building: useful area, efficiency of use, service life, etc. This can be the addition, reconstruction, or retrofitting of the building. These costs fall under Article 310 “Increase in the cost of fixed assets” of KOSGU and may include, in particular, the replacement of windows. Repair work is, first of all, the restoration or maintenance of operational performance of fixed assets, in particular buildings and structures.

Replacing windows in an already used building also meets these criteria and can be paid for under subsection 225 “Works, property maintenance services” of KOSGU. Moreover, in the subject of the contract and in primary documents, which will be drawn up by the contractor, it is advisable to use the wording “repair work”.

If you nevertheless used the wording “window installation” in the agreement (contract) and wrote off the costs of subarticle 226 “Other work, services” of KOSGU, you risk receiving objections from regulatory authorities.

Tree trimming and felling

The costs of caring for trees can be assigned to any article of KOSGU after it has been determined whether they are part of the organization’s property. If trees grow on an institution's land, they are clearly considered property.

Bringing the territory into compliance with the requirements of environmental legislation, sanitary and hygienic, fire safety standards (Article 42 of the Land Code of the Russian Federation) is one of the responsibilities of land users. Therefore, institutions regularly spend certain funds, for example, on trimming trees, decorating bushes, etc. These expenses are under subarticle 225 of KOSGU.

Please note: the costs of insect pest control should be included in the same 225 KOGSU as a set of measures aimed at preserving property. But the costs of acaricidal treatment against ticks will fall on KOSGU 226, because these are sanitary and anti-epidemic (preventive) measures at the customer’s facilities (Letter of the Ministry of Finance of the Russian Federation dated 01.08.2012 No. 02-05-11/2999)

A separate issue is related to the application of Instructions No. 65n, if an institution has received an order to cut down dangerous, emergency trees on its plot of land. This depends on whether the institution has permanent use rights to the land. If yes, then assign the expenses to 225 KOSGU, otherwise to 226 KOSGU. The same rule can be used to take into account the costs of uprooting stumps.

And if you plan to use sawn trunks and branches in the boiler room, then payment to the contractor for sawing, splitting and stacking firewood will be carried out under Article 226 “Other work, services”.

We explain the intricacies of legislation and pressing questions of our readers.

A government agency entered into an agreement for the supply of three plastic windows in the amount of 51,000 rubles. The appendices to the contract include the cost of windows, the cost of delivery and installation services (installation in the window opening). The purchase was made in 2012. The provision of delivery services, as well as installation work, were not documented with the relevant primary documents. The contract has been completed, the windows have been installed. The fact of fulfillment of obligations under the contract is reflected in the delivery note and invoice in the amount of 51,000 rubles. Expenses are charged to article 340 of KOSGU. Might the regulatory authorities have a question about whether the cost of delivery services is included in subarticle 226 of KOSGU, and the cost of installation in subarticle 225 of KOSGU?

When allocating expenses to the relevant articles (sub-articles) of KOSGU in 2012, state (municipal) institutions were guided by the provisions of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 21, 2011 No. 180n (hereinafter referred to as Instructions No. 180n). According to the provisions of both current and previously valid Instructions on the procedure for applying the budget classification of the Russian Federation, expenses should be allocated to the relevant articles (subarticles) of the KOSGU, depending on the economic content of specific business transactions.

In turn, the economic content of the transaction is primarily determined on the basis of the subject of the agreement (contract). As a general rule, expenses for the acquisition of objects, which in the future, in accordance with the provisions of Instruction No. 157n, can be taken into account as part of non-financial assets, are included in the corresponding articles of group 300 “Receipt of non-financial assets” of KOSGU.

Thus, in the case of the acquisition of double-glazed windows on the basis of a supply contract, an institution can reasonably apply Article 340 of KOSGU. At the same time, based on the results of delivery (purchase and sale), an invoice is issued, on the basis of which in budget accounting government institution transactions for accepting material inventories for accounting are reflected (clause 99 of Instruction No. 157n, clause 23 of Instruction No. 162n). Let us remind you that the write-off of inventories for repair work is formalized by the Act on the write-off of inventories (form 0504230), the form of which is given in the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. This act is used to formalize the decision to write off inventories and serves as the basis for reflecting their disposal from the accounting accounts.

Note that the institution can also conclude a mixed agreement, providing for both the supply of material assets and installation work (installation). Moreover, if the terms of the contract and the prescribed procedure documentation expenses make it possible to unambiguously attribute them to certain articles (subarticles) of KOSGU; the institution does not have grounds to reflect all these expenses under any one KOSGU code.

In the situation under consideration, the terms of the contract provide for delivery and installation services (installation in a window opening), however, the cost of these services is not highlighted in the contract, and the procedure for documenting the fulfillment of obligations by the parties does not provide for the execution of documents confirming the provision of these services. In turn, the content of these conditions in the absence of documentation of the fact of repair work increases the risk of disagreements with financial control authorities during their control activities.

In the absence of documentary evidence of the provision of additional services provided for by the terms of the supply agreement, in order to avoid disagreements with the financial control authorities during their control activities, the fact of repair work (installation of double-glazed windows in the window opening) must be recorded in the Act on the write-off of inventories (f. 0504230 ). It is drawn up by the institution’s commission on the receipt and disposal of assets and approved by the head. We also note that repair work refers to work carried out in order to restore or maintain the performance indicators (quality of use) of non-financial asset objects (including buildings, structures). Work to replace windows in a building that has already been in use for some time meets these criteria and can be paid for under subarticle 225 “Works, services for property maintenance” of KOSGU in accordance with Instructions No. 65n. At the same time, in the subject of the contract and in the primary documents that the contractor will draw up, it is advisable to use the wording “repair work at the site... according to the estimate...” or other similar wording.

In the estimate itself, which describes in detail the list of repair work, it is advisable to indicate a list of several small types of work that are performed when installing windows. In this case, an additional argument in favor of applying subsection 225 of KOSGU, of course, will be the mention in the estimate of certain types of work related to the dismantling of old windows.

R.P. Nichuk,
expert of the Publishing House "Accountant's Advisor"

Accountants of state (municipal) institutions are often faced with the need to record transactions related to the replacement of windows and doors. For example, if, during a planned renovation, interior or entrance doors are changed and old wooden windows are replaced with modern plastic ones. Or if someone breaks a window and you have to urgently insert new glass or a double glazing unit.

The theater begins with a hanger, and renovation begins with a plan!

Any repair is an expensive “pleasure” in all respects. Therefore, it is necessary to prepare for such an important event in advance. In state (municipal) institutions, repairs are usually carried out at the expense of subsidies for other purposes. Therefore, the institution needs to agree on the terms and conditions for receiving such a subsidy.
Please note that in some cases, it is at the stage of agreeing with the founder on the purposes of providing a “other” subsidy that the institution must decide what kind of repairs it needs funds for: major renovation, reconstruction, etc. So, for example, according to the order of the Ministry of Culture of Russia dated January 19, 2012 No. 13 “On approval of the Procedure for determining the volume and conditions for the provision of federal budget subsidies to the Gosfilmofond of Russia" subsidies for other purposes are provided, in particular:
- to carry out major repairs of the property complex of the Gosfilmofond of Russia;
- development of design and estimate documentation for facilities subject to major repairs.
In addition, the institution must, within three days from the date of making the decision to carry out repairs, make appropriate changes to the schedule for placing orders for the supply of goods, performance of work, and provision of services. The requirement for this is contained in the Procedure for posting on the official website schedules for placing orders for the supply of goods, performance of work, provision of services for the needs of customers and forms of schedule plans for placing orders for the supply of goods, performance of work, provision of services for the needs of customers (approved jointly Order of the Ministry of Economic Development of Russia and the Federal Treasury dated December 27, 2011 No. 761/20n; hereinafter referred to as Order No. 761/20n).
Then the government or budgetary institution prepares procurement documentation and carries out procedures for placing an order for repair work in accordance with the requirements Federal Law dated July 21, 2005 No. 94-FZ on placing orders. In turn, when conducting procurement, autonomous institutions are guided by the norms of the Federal Law of July 18, 2011 No. 223-FZ “On the procurement of goods, works, services of certain types legal entities"and independently developed Procurement Regulations.
Therefore, it is very important that already at the stage of agreeing with the founder of the purposes of the allocated funds, when preparing procurement documentation, to coordinate all types of work with all interested services of the institution, including accounting. If later, for example, when signing a contract with a contractor, some error is discovered, then it will be impossible to change the terms of the contract, etc.
note that Federal Treasury exercises strict control over targeted subsidies and their use. The procedure for authorizing federal expenses budgetary institutions and federal autonomous institutions, the source of financial support of which are subsidies received in accordance with paragraph. 2 p. 1 art. 78.1 of the Budget Code of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 16, 2010 No. 72n.
Besides, financial sources for carrying out current and major repairs are different.

Repair or reconstruction?

Therefore, the first fundamental issue that needs to be resolved at the work planning stage - and which directly affects the order in which operations related to the replacement of windows and doors are reflected in the accounting records - is how exactly the proposed work should be treated: as a current or major repair, or as reconstruction of the building.
The thing is that in accordance with paragraph 27 of the Instructions for the application of the Unified Chart of Accounts (approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n; hereinafter referred to as Instruction No. 157n) in cases of reconstruction, modernization, completion, additional equipment and partial liquidation (dismantling ) objects of non-financial assets, it is necessary to change their initial (book) value. The costs of reconstruction, modernization or additional equipment of an object should be attributed to the increase in its value:

In addition, at the time of acceptance of the work performed, in accordance with paragraph 44 of Instruction No. 157n, in cases of changes as a result of reconstruction or modernization of the initially adopted standard indicators of the functioning of an object of fixed assets, the commission for the receipt and disposal of assets must also make a decision to revise the useful life of this object .
In points and