Organizations daily face situations when it is not possible to reflect property on balance sheets. In accounting, off-balance accounts are used to reflect transactions with values ​​that are not objects of balance sheet accounting. It should be noted that information for off-balance accounting, as well as for balance accounting, is reflected in the statements (certificate on off-balance accounts f.050730, f.0503130 and f. misrepresent reporting.

How off-balance accounts work

Instruction 157n provides for thirty-one off-balance accounts. We remind you that the accounting entity has the right to use additional off-balance accounts. To use additional accounts, they should be included in the working chart of accounts and approved when forming the Accounting Policy.

The movement on off-balance accounts is reflected as follows - an increase in the values ​​of the account is taken into account for the debit, and a decrease for the credit, since all accounts are active. Recording on accounts, unlike balance sheets, is simple; a corresponding account is not needed to generate a posting.

The main business situations in which an institution, in accordance with applicable law, needs to make entries on off-balance accounts.

Lease of non-financial assets

Prior to the entry into force of the amendment to Instruction 157n dated March 31, 2018, accounting for both leased property and property received for gratuitous use was kept on account 01 “Property received for use”. In the latest version of Instruction 157n, the purpose of account 01 is interpreted differently: “The account is intended for accounting for property received by the institution for use, which is not an object of lease.” These changes are related to the introduction of account 111.40 “Rights to use non-financial assets”, which currently records the rights to use non-financial assets in accordance with the terms of lease agreements.

It is important to take into account the differences in accounting on accounts 01 and 111.40:

1. Account 01 accounted for each individual object of non-financial assets with an inventory number assigned by the balance holder and specified in the acceptance certificate. In this case, the assessment of the accounting object was carried out at its cost indicated by the balance holder. In case of absence valuation objects are allowed to be taken into account in the conditional assessment - 1 object = 1 ruble.

2. On account 111.40, the cost of rent is taken into account, and not the cost of the object itself. To reflect in the accounting changes in the legislation on lease transactions made in the inter-settlement period, the following actions should be performed:

• accept for accounting on account 111.40 in correspondence with 401.30 the sum expression of the cost of rent for the property received on lease (the operation is documented by an accounting statement);
• write off the balance from account 01 in relation to the leased property.

It is important to note that under the new rules, if a lease agreement is concluded in relation to individual objects of non-financial assets, then there is no need to reflect them on account 01. However, if a property complex, including various equipment, is leased out, the total amount of the contract will be indicated in the lease agreement without a breakdown by objects. In this case, in order to ensure the safety of property and conduct an inventory, it is recommended that individual objects of non-financial assets still be taken into account on account 01.

For reflection in the program "1C: Accounting of a state institution 8" ed. 2.0, the property received on lease is provided for by the document " Acceptance for accounting of fixed assets, intangible assets, intangible assets» with a specialized type of operation « Receipt to the account 01.02».

The document must indicate:

• data on the MOL responsible for the non-financial asset;
• information about the landlord and the lease agreement;
• information about the asset itself.

Obtaining non-exclusive rights to use software products

Consider the reflection of non-exclusive rights to use the results of intellectual activity in the accounting of the institution. In accordance with paragraph 66 of Instruction 157n intangible assets, received for use by an institution (licensee) are subject to accounting on off-balance account 01 “Property received for use” at a cost determined based on the amount of remuneration established in the agreement.

For accounting in the program "1C: Accounting of a state institution 8", ed. 2.0. non-exclusive rights to use software products, the document “Acceptance of OS objects (except buildings and structures) (OS-1) (Order 173-n)” with the type of operation “Receipt to account 101 (102, 103), 01, 02” is provided.

Form of the document "Acceptance for accounting of fixed assets (except for buildings and structures) (OS-1) (Order 173-n)"

In the document, you must fill in information about the organization, the deliverer and the recipient, data about the object, account and inventory number, as well as the place of storage.

On the tab " Depreciation» Specify the amount of depreciation transferred, the depreciation parameters, and the cost account used by the institution. As a result of the document, the institution receives an increase in turnover in the debit of account 01.31 “Other movable property in use under gratuitous use agreements” indicating the amount of the non-exclusive right to use the software product.

Accounting for property transferred for use

The transfer of property for use involves two options - transfer for paid use (lease) using account 25 “Property transferred for paid use (lease)” and transfer for free use with account 26 “Property transferred for free use”. If the accounting operations on account 01, given above, are reflected in the receiving party, then accounts 25 and 26 are used by the transferring party.

In accordance with the current version of Instruction No. 157n, accounts 25 and 26 are now also intended for accounting for operating leases, which imply the transfer of objects of non-financial assets for gratuitous use with the maintenance of property by the user. Accounting for operating leases is regulated by paragraph 24 federal standard accounting for organizations of the public sector "Lease", approved by the order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 258, which consists in the fact that the transfer of an operating lease accounting object to a user is reflected as an internal transfer of a fixed asset object without reflecting its disposal. In parallel with this, the receipt of property transferred for use to the off-balance account is reflected.

As a result of the transfer of an object of a non-financial asset for use in inventory card(f. 0504031) an entry must be made on the transfer of the object (part of the object) for use to another legal entity. At the same time, the manager or a person authorized by him, who accepted the object (part of the object) for use, is appointed responsible for the safety of the transferred valuables.

Acceptance for accounting of objects of non-financial assets is carried out on the basis of an acceptance certificate at the cost indicated in it.

If in the previous version of the program for accounting transactions for the transfer of non-financial objects for use only accounting operations, then in "1C: Accounting of a state institution 8", ed. 2.0, for this, standard documents for the transfer of OS objects, intangible assets, intangible assets are provided. Documents for recording information on the described situations provide for the types of operations " Transfer of fixed assets, intangible assets, intangible assets for rent (25)" And " Transfer of fixed assets, intangible assets, intangible assets for free use (26)».

Form of the document "Transfer of fixed assets, intangible assets, intangible assets"

It is necessary to fill in information about the current MOT, MOT and the counterparty of the recipient, as well as the agreement on the basis of which the transfer is made. On the "Fixed Assets" tab, all information about the non-financial asset object is filled in automatically.

Based on the posted document, the following posting is generated:

• Dt 101.11.310 Kt 101.11.310 - change of the materially responsible person;
• Dt 25.11 (26.11) - reflection of the transfer of the NFA object for rent / gratuitous use.

After the end of the agreement on the use of property, in order to record the return of the object of non-financial assets in accounting, it is necessary to create a document “Acceptance for accounting of fixed assets intangible assets, intangible assets” with the type of operations “Termination of the lease agreement (25)” or “Termination of the gratuitous use agreement (26)”, during which the internal transfer of the fixed asset and the closing of the off-balance account for the use of property will be formalized.

It should be noted that the change in accounting and the introduction of new UPSBU accounts in accordance with Instruction No. 157n has been implemented since release 2.0.56.38. However, users who conduct transactions may encounter a service message stating that the account validity period does not match the transaction date. In this case, on the desktop of the program, go to the legislation changes tab in the "Applicable revisions of the Chart of Accounts", create a new record and indicate from which date the institution applies new edition Chart of accounts.

Creating an entry with the date of transition to the new accounting rules

Materials, budget release

"Public institutions: accounting and taxation", 2013, N 1

In the course of their activities, state institutions assume obligations, perform operations related to the acceptance, use, disposal of property and other assets that do not belong to it. Accounting for such transactions is reflected in off-balance sheet accounts. In this article, we will consider the essence, classification of off-balance accounts, ways to reflect them in accounting, as well as adjustments and additions to some accounts that have been applied since 2013.

In accordance with Instruction N 157n<1>On the off-balance sheet accounts of the institution are taken into account:

• valuables held by the institution, but not assigned to it on the basis of the right of operational management (leased property; property received with the right of gratuitous (perpetual) use, received for storage and (or) processing, as well as for centralized procurement (centralized supply), etc.) .P.);
• fixed assets worth up to 3000 rubles. including those put into operation;
• periodicals for use as part of library fund regardless of their value;
• strict reporting forms;
• property acquired for the purpose of rewarding (donating), passing awards, prizes, cups;
• material values ​​paid for by centralized procurement (centralized supply);
• special equipment for performing research work under state (municipal) agreements (contracts);
• experimental devices, other valuables;
• settlements and obligations awaiting execution;
• additional analytical data on other objects of accounting and transactions carried out with them, necessary for the disclosure of information about the activities of the institution in the reporting it generates.

<1>Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n.

In order to ensure management accounting, institutions may introduce additional off-balance accounts, sub-accounts. Public institutions, within the framework of the formation of accounting policies, should provide for the assessment in which to account for certain assets: in conditional or at the cost of acquisition, receipts.

Data generated on off-balance accounts are used in compiling the annual financial statements. In accordance with the requirements of Instruction N 191n<2>as part of the Balance Sheet (f. 0503130), a Statement of the presence of property and liabilities on off-balance accounts is formed.

<2>Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on budget execution budget system RF, approved. Order of the Ministry of Finance of Russia dated December 28, 2010 N 191n.

Accounting on off-balance accounts is carried out according to a simple system. This means that when property and liabilities are accepted for accounting, they are reflected in the debit of the off-balance sheet account in the adopted accounting policy valuation, and when they are disposed of, they are debited from the credit of the same account. Dual system accounting is not applied in this case.

Assets and liabilities listed on off-balance accounts must be inventoried in the manner and within the time limits established for items recorded on the balance sheet. State institutions, when conducting an inventory of assets on off-balance accounts, should be guided by Guidelines on the inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49.

Instruction N 162n<3>26 off-balance accounts were approved, each of which is designed to account for certain material assets, as well as other assets and liabilities.

<3>Instructions for the use of the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of Russia dated 06.12.2010 N 162n.

Guided by the provisions of Instruction N 157n and Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n<4>, in accordance with the classification of off-balance accounts, we will conduct a detailed analysis that determines the nature, purpose and procedure for reflecting each of the accounts in the accounting records:

general characteristics off-balance sheet accounts	Analytical accounting
01 "Property received for use"
Designed to account for movable and real estate received by the institution for free use without fixing operational management rights, and paid use, except for financial lease, if the property is located on lessee's balance sheet. Please note: according to amendments made to clause 333 of the Instruction N 157n, from January 1, 2013 on account 01 take into account: - land plots used by institutions on the right of permanent (perpetual) use (including those located under objects real estate); - real estate for a time its design state registration reflecting the costs of maintaining the facility, incurred in accordance with the law Russian Federation before obtaining state registration (until the moment of registration of real estate property), on the respective accounts balance sheet account 401 20 000 "Costs of the current fiscal year". (f. 0306030) or other document confirming acquisition of property and the right to use it. Please note: land used by institutions on a permanent basis (perpetual) use (including located under real estate) are accepted for off-balance sheet accounting on the basis of document (certificate) confirming the right to use the land, according to their cadastral value. fixed assets (f. 0306032) by changing storage. 3. Transfer of property to a subtenant or another to the user - on the basis of the Acceptance Certificate - transfer of an item of fixed assets (except buildings, structures) (f. 0306001), Act O (f. 0306030). Simultaneously cost transferred property is reflected in off-balance account 25 "Property transferred for paid use (lease)" or off-balance account 26 "Property transferred to free use." 4. Write-off - on the basis of the Acceptance Certificate - transfer of an item of fixed assets (except acceptance and transfer of a building (structure) (f. 0306030) or other document, confirming acceptance by the balance holder (owner) of the object	Card quantitatively- sum accounting material assets (f. 0504041) in section landlords and/or property owners for each object non-financial assets
02 "Material values accepted for storage"
accepted by the institution for safekeeping, processing, material assets seized in compensation for damages, except material assets, which, according to legislation of the Russian Federation real evidence and considered separately, as well as material values ​​received (accepted for accounting) by the institution until the moment conversion of property into state ownership and transfer of said property to the body, exercising in relation to the specified property the powers of the owner (property, received as a gift, ownerless property, etc.). 1. Receipt - are accepted for accounting the value indicated in the document transferring party (at the cost stipulated contract), with unilateral registration - in the conditional assessment "one object - one ruble". 2. Internal movement - based Invoice for internal movement of objects fixed assets (f. 0306032), Requirements- invoice (f. 0315006), other exculpatory primary documents by changing financially responsible person and (or) place storage. taken into account	Card quantitatively- sum accounting material assets (f. 0504041) by organizations-owners (customers), by type, grades of material values ​​and their places location (storage)
03 "Forms of strict reporting
Designed to account for those in storage and issued within the economic activities of the establishment of forms of strict reporting. 1. Receipt - accepted in the context responsible for their storage and (or) issuance persons, places of storage in the conditional assessment "one form - one ruble", and in cases established institution as part of the formation of an accounting policy, - at the cost of acquiring forms. 2. Internal movement - on the ground supporting primary documents change of financially responsible person and/or storage locations. 3. Write-off - reflected at cost, earlier taken into account. Used up, spoiled and missing strict reporting forms written off on the basis of the Act of write-off strict reporting forms (f. 0504816). Retirement of strict reporting forms when they are transfer to other institutions is made on on the basis of the Certificate of acceptance and transfer of forms of strict reporting	Form accounting book strict accountability (f. 0504045): in her species, series are indicated and numbers of forms, dates their receipt (issuance), price, quantity and signatures of persons received
04 "Indebtedness of insolvent debtors"
Designed for debt accounting insolvent debtors since recognition of it in the manner prescribed legislation, unrealistic to collect and write-offs from the balance sheet of the institution for observation for five years (other period, established by law) for possibility of recovery in case of change property status of debtors. 1. Acceptance for accounting - upon recognition accounts receivable unreal to recovery. 2. Write-off - reflected upon renewal debt collection procedures or receipt of funds for repayment indebtedness of insolvent debtors date of renewal of collection or on the date transfers to accounts (personal accounts) of institutions reported income	Account card and settlements (f. 0504051) with surname, first name and patronymic of the debtor, full titles legal entities And details required to determine the debtor for possible debt recovery. Accounting is organized in by types of receipts (payments) for which on the balance sheet of the institution debt was taken into account debtors
05 "Material values ​​paid for by centralized supply"
Designed to account for material values, paid by a higher institution, authorized for centralized conclusion state (municipal) contract (customer), and shipped to institutions - consignees within the framework of a centralized purchases. 1. Receipt - are accepted for accounting on on the basis of primary documents confirming shipment of material assets in favor of institution (consignee), in the amount of payments for their purchase. 2. Write-off - on the basis of Notices (f. 0504805) consignee institutions with marks on their acceptance for accounting received for the centralized supply of material values	accounting book material valuables (f. 0504042) for each institution consignee and type material assets
06 "Debts of pupils and students for unreturned material values"
Designed to record student debt and (or) students for not returning uniforms, underwear, tools and other property. 1. Acceptance for accounting - in case of occurrence debt payable by students and students, in the amount of expenses of the institution, required to purchase a similar property. 2. Write-off - upon repayment of debt pupils and students	Account card and settlements (f. 0504051) for each student and the student and the mind material assets
07 "Awards, prizes, cups and valuable gifts, souvenirs"
Designed to account for rolling prizes, banners, cups established by different organizations and received from them for awards to the winning teams, and material assets acquired for the purpose of awards (donations), including valuable gifts and souvenirs. Prizes, banners, cups taken into account throughout the period stay in this institution. 1. Admission - passing awards, prizes, cups are taken into account in the conditional assessment "one subject - one ruble". Material values, acquired for the purpose of presenting (awarding), gifts, including valuable gifts, souvenirs, are accounted for at their acquisition cost. 2. Write-off - as it is handed over or donated	Card quantitatively- sum accounting material assets (f. 0504041) in section financially responsible persons, places of storage, for each subject property
08 "Unpaid vouchers"
Designed to record vouchers received free of charge from public, trade union and other organizations. They are to be stored in cash desk of the institution on a par with cash documents. 1. Admission - based on primary documents on face value specified in the voucher, and in case of its absence - in conditional assessment "one ruble for one ticket". 2. Write-off - after submission by the employee tear-off coupon to the ticket, confirming his treatment	Card quantitatively- sum accounting material assets (f. 0504041) in section responsible for their storage and extradition of persons, storage locations by type vouchers, their number and face value (or conditional valuation)
09 "Spare parts for vehicles issued to replace worn ones"
Designed to account for material values, issued to vehicles instead worn, in order to control their use. List of material valuables held on an off-balance sheet account (motors, batteries, tires and tires etc.), is set by the accounting policy institutions. 1. Receipt - at the time of disposal of spare parts from balance sheet for carrying out repair of vehicles and are taken into account during the period of their use as part of vehicle. 2. Write-off - carried out on the basis of the Act acceptance and delivery of work performed, confirming their replacement with new spare parts	Card quantitatively- sum accounting (f. 0504041) in section persons who received material values, indicating their position surname, name, patronymic and vehicles by type of material values. In the card factory issued spare parts numbers (if any) and date of issue for repair
10 "Enforcement of obligations"
Designed to account for property, for excluding funds received institution as security for obligations (collateral, surety, bank guarantee, deposit, other security). 1. Acceptance for accounting - based on corroborative primary documents in the amount obligations for which the property. 2. Write-off - upon fulfillment of an obligation, in the security of which the property was received	Multigraph card (f. 0504054) in section obligations by type property, his quantity, places storage
11 "State and municipal guarantees"
Designed to account for the amounts provided state and municipal guarantees	Account card and calculations in the context subjects of civil rights and obligations, for which are provided state (municipal) guarantees types of guarantees and their sum
12 "Special equipment for scientific research under contracts with customers
Designed to account for special equipment (equipment) purchased by the customer for design work received by the institution in the performance of work on the relevant topic, as well as special equipment of the institution, transferred to the scientific division for implementation of research, experimental design work on a specific topic customer. 1. Admission - on the basis of the Requirements - invoice (f. 0315006) confirming it receipt by the institution, at the cost indicated customer. 2. Write-off - reflected at cost, earlier accepted for accounting: upon return to in accordance with the terms of the contract to the customer special equipment provided to them (equipment); when accepting special equipment (equipment) as part of non-financial assets of an institution for use in its activities with simultaneous reflection objects on the respective balance accounts accounting for non-financial assets	Card quantitatively- sum accounting material assets (f. 0504041) in section customers (those scientific and research, development work, material responsible persons and places storage, by sight (name) equipment and its quantity
13 "Experimental Devices
Designed to account for material values, used in the manufacture experimental devices needed for conducting research (experimental design) work, until the moment of carrying out dismantling of these devices. 1. Receipt - according to the cost of objects, attributed to the increase in the cost of performed research (experimental design) work. 2. Write-off - after dismantling experimental devices. Possible to use by the institution of material values reflected in the respective balance sheet accounts accounting for non-financial assets at market value at the date of acceptance for balance sheet accounting	Card quantitatively- sum accounting material assets (f. 0504041)
14 "Settlement documents pending execution"
Designed to account for received and unpaid documents by the financial authority	Settlement accounting card documents awaiting execution, in the context budget accounts for each document
15 "Settlement documents not paid on time due to lack of funds on the account of a state (municipal) institution"
Designed to be accounted for by the body implementing cash service, and institution presented payment orders, collection instructions for payments to the budgets of the budgetary systems of the Russian Federation, judicial writ of execution, issued in in due course authorized executive authorities and not paid on time, due to lack of funds in the account of the state (municipal) institution	Settlement accounting card documents awaiting execution, in the context institution accounts for each document
16 "Overpayment of pensions and benefits due to improper use legislation on pensions and benefits, counting errors"
Designed to record the amounts of overpayments of pensions and benefits resulting from improper application of the current legislation on pensions and benefits and counting errors, on the basis of acts of audits, inspections and relevant other documents	Account card and calculations
17 "Receipts of funds to the accounts of the institution"
Designed to account for cash receipts funds (return of said proceeds) to bank accounts of the institution, to the personal account institution, recipient of budgetary funds, opened to him by the federal treasury on accounting for funds from income-generating activities. And also for accounting by the institution, recipient of budgetary funds for operations on receipt on his bank accounts of budgetary funds (their returns) provided chief manager (manager) budgetary funds for the implementation subordinate manager (recipient) of budgetary funds for payments under expenses and (or) sources of financing budget deficit. Operation to clarify unexplained receipts reflected in the account through the specification of types receipts (revenues (sources of financing budget deficit). Upon completion of the current financial year indicators (balances) of the account do not carry over to the next financial year. The conclusion of the indicators on the account is reflected with a minus sign	Multigraph card (f. 0504054); Card accounting of funds and settlements (f. 0504051)
18 "Disposals of funds from the accounts of the institution"
Designed to account for cash retired from the bank accounts of the institution in payment commitments made, and recovery of said payments. At the end of the current financial year indicators (balances) of the account for the relevant types of payments for the next financial year are not transferred. The conclusion of indicators on the account is reflected with minus sign	Multigraph card (f. 0504054); Card accounting of funds and settlements (f. 0504051)
19 "Unexplained receipts of the budget of past years"
Designed to be accounted for by administrators unexplained receipts, financial authorities amounts of outstanding receipts of past reporting periods written off by closing turnovers on financial results past reporting periods, but to be specified in the next fiscal year. Write-off - carried out on the basis of indicators of unexplained receipts when they clarification	Accounting sheet unexplained receipts with date enrollment of outstanding receipts and their dates clarifications
20 "Debts not claimed by creditors"
Designed to record amounts not presented creditors claims arising from the conditions agreement, contract, including amounts accounts payable, not confirmed according to the results of the inventory by the creditor (hereinafter - the debt of the institution, unclaimed by creditors). 1. Acceptance for accounting. Please note: in in accordance with the changes made in paragraph 371 Instructions N 157n, from January 1, 2013 debt is taken into account for observations during the period limitation period V the amount of debt written off the balance sheet accounting. (inventory commission) institutions, for state institutions - the main manager budgetary funds (chief administrator sources of financing the budget deficit. In case of registration by a monetary institution obligations on demand creditor in the manner prescribed legislation of the Russian Federation, the debt of the institution, not claimed by the creditor, subject to write-off and reflection on the relevant analytical liability balance sheet accounts	Account card and settlements (f. 0504051) by types of payments (income) for which debt was taken into account on balance sheet, conducted by creditors indicating their full names, other details required to identify a creditor for registration purposes accepted monetary obligations and payment
21 "Fixed assets worth up to 3000 rubles inclusive in operation"
Designed to account for those in operation of the establishment of facilities of the main funds worth up to 3000 rubles. inclusive, with the exception of objects of the library fund and real estate objects in order to ensuring proper control of their movement. 1. Receipt - made simultaneously with transfer of facilities for operation and write-off their value from the balance sheet. accepted to be taken into account in the conditional valuation "one ruble for one object" or at the book value of the entered commissioning of the facility (if it is provided institution's accounting policy). 2. Internal movement - reflected in the account on the basis of the Invoice for internal movement of fixed assets (f. 0306032) by changing the material responsible person and (or) storage location. 3. Transfer of property for compensation or gratuitous use - reflected by changes in the financially responsible person. At the same time, the value of the transferred property reflected in the corresponding off-balance sheet account 25 "Property transferred for compensation use (rent)" or account 26 "Property, donated for free." 4. Write-off - in connection with the detection of damage, theft, shortages, as well as when taking decisions about their write-off or destruction. Write-off is carried out on the basis of the Act on write-off of groups of fixed assets (except for motor vehicles) (f. 0306033); Act on the acceptance and transfer of groups of objects of the main funds (except for buildings and structures) (f. 0306031). The procedure for decommissioning objects fixed assets from off-balance sheet accounting established by the accounting policy of the institution	Card quantitatively- sum accounting material assets (f. 0504041) in order, established institution within accounting politicians
22 "Material values ​​received from centralized supply"
Designed to record the received from the supplier of material assets to the moment receipt by him of the Notice (f. 0504805) and copies supplier's documents for sent valuables, at the same time, the use of property until receipt of the specified documents is allowed by the treasury institution with permission authorized executive body, chief manager of budgetary funds; separate subdivision(branch) budget institution (autonomous institutions) - with the permission of the institution who created it. 1. Admission - on the basis of accompanying supplier documents. 2. Write-off - after receiving from the customer Notices with attached documents	Accounting is in order established institution within accounting politicians. Can be conducted in the Card quantitatively sum accounting material assets (f. 0504041)
23 "Periodicals for Use"
Designed to account for periodicals (newspapers, magazines, etc.) purchased institution for completing the library fund. 1. Receipt - acquired by the institution periodicals for acquisition of the library fund, are taken into account in the conditional assessment "one object (magazine issue, annual newspaper set) - one ruble". 2. Write-off - based on the decision of the commission institutions for the receipt and disposal of assets, issued by the Act on the write-off of excluded objects of the library fund (f. 0504144), Transfer-acceptance act, other act	Card quantitatively- sum accounting material assets (f. 0504041)
24 "Property transferred to trust management"
institution in trust management, in order to ensure proper control of their movement. 1. Receipt - reflected on the basis of the Act on the acceptance and transfer of a building (structure) (f. 0306030) at the cost indicated in them. 2. Write-off - at the cost at which the objects previously accepted for off-balance sheet accounting the basis of the Act on the acceptance and transfer of the object fixed assets (except for buildings, structures) (f. 0306001); The act of acceptance and transfer of the building (structures) (f. 0306030); write-off act property, plant and equipment (other than vehicles) (f. 0306003)	Card quantitatively- sum accounting material assets (f. 0504041) in section property managers, its location, by type of property structure of analytical object accounting groups property
25 "Property transferred for paid use (lease)"
Designed to account for property transferred institution for paid use (under a lease agreement), in order to ensure proper control over its safety, intended use and movement. 1. Receipt - reflected on the basis of the act acceptance and transfer of property at a cost, specified in the act. 2. Write-off - upon return of its property tenant (subtenant) on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001), Act on the acceptance and transfer of a building (structure) (f. 0306030), as well as when it is written off to funds (f. 0306004)	Card quantitatively- sum accounting material assets (f. 0504041) in section tenants, places location, by type property in the structure analytical groups property accounting
26 "Property transferred for gratuitous use"
Designed to account for property transferred institution for free use, in order to ensure proper control of its safety, intended use and movement. 1. Admission - on the basis of the Acceptance Certificate - transfer of an item of fixed assets (except buildings, structures) (f. 0306001), Act on acceptance and transfer of a building (structure) (f. 0306030) at the cost indicated in the act. 2. Write-off - upon return of property by the user on the basis of the act of acceptance - transfer, as well as when it is written off - to on the basis of the Act on the write-off of the main means (except motor vehicles) (f. 0306003), the Act on the write-off of motor vehicles funds (f. 0306004)	Card quantitatively- sum accounting material assets (f. 0504041) in section users, places location, by type property in the structure analytical accounting groups property objects

<4>Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), bodies of local self-government, governing bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Methodological guidelines for their application.

M.Mishanina

Magazine editor

"Government institutions:

accounting and taxation"

As a result of studying chapter 22, the student should:

know

• a list of off-balance accounts, the accounting procedure for off-balance accounts, the essence of a simple entry;
• a list of primary documents for registration of operations for the movement of material assets, other assets and liabilities accounted for on off-balance accounts;

be able to

• draw up an inventory of material assets, other assets and liabilities recorded on off-balance accounts;
• reflect on off-balance accounts operations to record the movement of material assets, assets and liabilities;

own

Skills in disclosing information on accounting on off-balance accounts in financial statements.

Accounting for valuables temporarily located in the institution and not belonging to it, as well as strict reporting forms, vouchers to rest homes, sanatoriums

In the course of their activities, institutions assume obligations, perform operations related to the acceptance, use, disposal of property and other assets that do not belong to it. Accounting for such transactions is reflected in off-balance sheet accounts.

On off-balance sheet accounts in institutions, the following are taken into account:

• - material assets held by the institution, but not assigned to it on the basis of the right of operational management;
• - material assets, the accounting of which, according to Instruction No. 157n, is provided outside of balance sheets;
• – obligations awaiting execution;
• - additional analytical data on other accounting objects and transactions carried out with them, necessary for disclosing information about the activities of the institution in the reporting it generates.

Off-balance sheet accounts are kept in a simple system. This means that when property and liabilities are accepted for accounting, they are reflected in the debit of the off-balance account in the assessment adopted by the accounting policy, and when they are disposed of, they are debited from the credit of the same account. The double accounting system does not apply in this case.

All tangible assets, other assets and liabilities recorded on off-balance accounts are inventoried in the manner and within the time limits established for items recorded on the balance sheet. When conducting an inventory of assets on off-balance accounts, institutions should be guided by the Methodological Guidelines for Inventory approved by the Ministry of Finance of Russia.

Institutions are permitted to introduce additional off-balance sheet accounts to collect information for management accounting purposes. As part of the formation of accounting policies, institutions should provide for the assessment in which to account for certain assets: in conditional or at cost of acquisition, receipts.

Instruction No. 162n approved 26 off-balance accounts, each of which is designed to account for certain material assets, as well as other assets and liabilities.

On an off-balance account 01 "Property received for use" objects of movable and immovable property (fixed assets, intangible assets, non-produced assets) received by the institution for use are taken into account, including land plots assigned to the institution on the right of permanent (unlimited) use.

Property can be transferred to the institution:

• - for gratuitous use without securing the right of operational management on the basis of a gratuitous use agreement (loan agreement);
• - for paid use - under a lease agreement.

An exception is a financial lease (leasing), when an object of non-financial assets, in accordance with the terms of the agreement, is accounted for on the balance sheet of the lessee (institution).

In addition, on the off-balance account 01, real estate is recorded during the time of registration of state registration of rights to it (until it is accepted for balance accounting)

Analytical accounting on account 01 is maintained in the Card of Quantitative-Amount Accounting of Material Assets by lessors and (or) owners of property for each object of non-financial assets.

The leased (received for gratuitous use) object of property is recorded in the institution's records under the inventory (account) number assigned to it by the owner.

The property received by the institution for use is accepted for accounting on off-balance account 01 at the cost indicated (determined) by the transferring party (owner) in the Act on reception-transmission an object of fixed assets (except for buildings, structures), an act of acceptance and transfer of a building (structure) or another document confirming the receipt of property and (or) the right to use it.

Land plots used by institutions on the right of permanent (perpetual) use are recorded on the off-balance account 01 at the cadastral value on the basis of a document (certificate) confirming the right to use these plots. This document must be prepared in accordance with the requirements for primary documents Accounting Law.

Objects of non-financial assets that are in use by an institution are not revalued by it. At the same time, the value of such property, reflected on account 01, is subject to adjustment in the event that the balance-holder re-evaluates the object of fixed assets transferred by him for rent or for gratuitous use. The basis for such an adjustment is the Certificate (extract from the Revaluation Act) of the balance holder of the property.

The internal movement of property in use by the institution is reflected in account 01 by changing the financially responsible person and (or) the place of storage on the basis of the Invoice for the internal movement of fixed assets.

The transfer of this property to a subtenant or another user is reflected in the off-balance account 01 on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures), the Act on the acceptance and transfer of a building (structure). At the same time, an entry is made on the value of the transferred property on the corresponding off-balance account 25 "Property transferred for paid use (lease)" or off-balance account 26 "Property transferred for gratuitous use".

When property is returned to the balance holder, its value is debited from the off-balance account 01. The disposal of property is reflected on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) or the Act on the acceptance and transfer of a building (structure), confirming the acceptance by the balance holder (owner) of the object.

On an off-balance account 02 "Material values ​​accepted for storage" In the accounting of institutions are reflected:

• - commodity-material values, adopted by the institution for safekeeping under a storage agreement, the legal relations of the parties under which are regulated by Ch. 47 "Storage" of the Civil Code of the Russian Federation;
• - material values ​​accepted for accounting until the moment they become the property of the state and the said property is transferred to the body exercising the powers of the owner in relation to it. Such property includes, in particular, ownerless property and property received as a gift;
• - material assets seized in compensation for the damage caused (with the exception of material assets that are material evidence and are accounted for separately, material assets seized (detained) by the customs authorities and not placed in the temporary storage warehouse of the customs authority);
• - raw materials and materials accepted by the institution for processing.

Analytical accounting of material assets accepted for storage (for processing) is carried out in the Card of quantitative and total accounting of material assets by organization-owners (customers), by types, grades of material assets and their location (storage).

Material values ​​accepted under a storage agreement and for processing are accepted for accounting at the cost indicated in the document by the transferring party, and in the case of a unilateral execution of the act by the institution - in a conditional assessment: 1 rub. for 1 item.

The internal movement of these valuables between materially responsible persons is reflected in off-balance account 02 by changing the materially responsible person and (or) the place of storage on the basis of the Invoice for the internal movement of fixed assets, the Claim-waybill, and other supporting primary documents.

The disposal of material assets from account 02 is reflected at the cost at which they were accepted for off-balance accounting.

Off-balance account 03 "Forms of strict reporting" is designed to account for those in storage and issued within the framework of economic activity establishments of strict reporting forms.

As forms of strict accountability on account 03, the following can be taken into account: forms of securities, receipts, certificates, certificates, diplomas, forms of certificates, forms of work books (inserts to them), forms sick leave, plastic cards Fuels and lubricants, tickets, subscriptions, vouchers, other forms of strict accountability.

Payment for contracts for the purchase and production of strict reporting forms is carried out under subsection 226 "Other work, services" of KOSGU.

Forms of strict reporting must be printed or generated using automated systems. The printed forms must contain information about the manufacturer (abbreviated name, TIN, location, order number and year of execution, circulation). Automated systems designed to form forms must be protected from unauthorized access, identify, record and save all operations with forms for at least 5 years. When filling out the form and issuing the document automated system a unique number and a series of its form must be preserved (clause 4.11 of the Regulations on cash settlements and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359).

Analytical accounting of forms of strict reporting is carried out for each type of forms and the place of their storage in the Book of accounting of forms of strict reporting. This Book indicates the types, series and numbers of forms, the dates of their receipt (issue), price, quantity and signatures of the persons who received them.

It should be noted that the Accounting Books of strict reporting forms must be numbered and bound in order to exclude the possibility of making corrections and changes.

The receipt of strict reporting forms is reflected in an entry on the off-balance account 03 in a conditional estimate of 1 rub. for 1 form or at the cost of acquiring forms (the assessment procedure is established by the institution in accounting policy). Accounting for forms of strict reporting is carried out in the context of those responsible for their storage and issuance of persons and places of storage.

The internal movement of forms of strict accountability in the institution is reflected by changing the responsible person and (or) the place of storage on the basis of supporting primary documents.

Retirement of strict reporting forms is reflected at the cost at which they were previously accepted for accounting.

Spent, damaged and missing forms of strict accountability are written off from off-balance accounting on the basis of the Act on the write-off of forms of strict accountability. Disposal of forms of strict accountability when they are transferred to other institutions is carried out on the basis of the Act of acceptance and transfer of forms of strict accountability.

On an off-balance account 04 "Indebtedness of insolvent debtors" the debt of insolvent debtors written off from the balance sheet is taken into account. The specified debt is recorded on account 04 within 5 years (another period established by law) from the moment it is written off from the balance sheet of the institution in order to monitor the possibility of its collection in the event of a change in the property status of the debtors.

If the procedure for collecting the debtor's debt is resumed or if funds have been received to pay off the debt of insolvent debtors, then on the date of renewal of collections or on the date of crediting the accounts of the institutions of the indicated receipts, the debt is written off from the off-balance account 04.

Analytical accounting of debts of insolvent debtors is kept in the Card of Accounting for Funds and Settlements, indicating the last name, first name and patronymic of the debtor, full names of legal entities and details necessary to identify the debtor for possible debt collection.

Analytical accounting for the account is organized in the context of the types of receipts (payments), for which debts of debtors were taken into account on the balance sheet of the institution.

The reflection of the amount of debt of insolvent debtors on account 04 is carried out when the amounts of the specified debt are written off from the balance sheet. When repaying or making a decision to write off the debts of insolvent debtors, they are written off from the off-balance sheet.

On account 05 "Material values ​​paid for by centralized supply" material assets paid for by a higher institution authorized to centrally conclude a state (municipal) contract (customer) and shipped to consignee institutions within the framework of centralized procurement are taken into account.

Analytical accounting for account 05 is maintained in the book of accounting for material assets paid in a centralized manner for each consignee institution and type of material assets.

Acceptance by a higher customer institution for accounting on off-balance account 05 of material assets is reflected on the basis of primary documents confirming their shipment in favor of the consignee institution in the amount of payments for their acquisition.

The cost of the specified material assets is written off from the customer's off-balance sheet accounting on the basis of the Notices of the consignee institutions with notes on their acceptance for accounting of the material assets received through the centralized supply.

On an off-balance account 06 "Debt of pupils and students for unreturned material assets" reflects the obligations of pupils and students to return the uniforms, underwear, tools and other property issued to them.

Analytical accounting on account 06 is kept in the context of types of receipts for each student and type of material assets in the Card of Accounting for Funds and Settlements.

Indebtedness of pupils and students for property not returned by them is taken into account on off-balance account 06. At the same time, the amount of indebtedness to be reimbursed by pupils and students is determined in the amount of expenses of the institution necessary for the acquisition of similar property. The amount of the specified debt is debited from the off-balance account 06 when it is repaid by students.

On an off-balance account 07 "Awards, prizes, cups and valuable gifts, souvenirs" take into account:

1) material assets established by various organizations and received from them for awarding winning teams, including: prizes; banners; goblets.

Awards, prizes, cups are accounted for on account 07 in a conditional assessment of 1 rub. for 1 subject during the entire period of their stay in the institution;

2) material assets acquired by the institution for awarding (donating), including: valuable gifts; souvenirs.

Valuable gifts, souvenirs are recorded on the off-balance account 07 at the cost of their purchase.

The cost of purchasing souvenirs intended for donation in budget accounting are included in Art. 290 KOSGU and are reflected in account 040120290 "Other expenses".

Analytical accounting on account 07 is kept in the context of financially responsible persons and places of storage for each item of property in the Card for the quantitative and total accounting of material assets.

When receiving awards (prizes, cups) from other organizations, as well as when an institution purchases valuable gifts and souvenirs for the purpose of giving them, these material assets are reflected on account 07. The specified values ​​are debited from the off-balance sheet as they are presented (donated).

On an off-balance account 08 "Unpaid vouchers" vouchers received by the institution free of charge from public, trade union and other organizations are taken into account.

Vouchers received free of charge must be kept at the cash desk of the institution on a par with monetary documents.

After returning from the sanatorium, the employee must submit to the accounting department a tear-off coupon for a sanatorium-and-spa voucher confirming the treatment of the employee in this sanatorium.

On an off-balance account 09 "Spare parts for vehicles issued to replace worn ones" engines, batteries, tires, tires and other spare parts issued for the repair of vehicles may be taken into account.

Temporary norms for the operational mileage of vehicle tires (RD 3112199-1085-02) were approved by order of the Ministry of Transport of Russia dated April 4, 2002.

Analytical accounting on account 09 is carried out in quantitative terms in the Quantitative-Amount Accounting Card in the context of persons who received material assets, indicating their position, last name, first name, patronymic and vehicles by type of material assets. At the same time, the serial numbers of the issued spare parts (if any), as well as the date of their issue for repair, are indicated in the quantitative-sum accounting cards.

Off-balance account 10 "Enforcement of obligations" is designed to record property (excluding cash) received by an institution as security for obligations.

Fulfillment of obligations can be secured by: pledge; surety; bank guarantee.

Analytical accounting on account 10 is kept in the Multigraph card in the context of obligations by types of property, its quantity, and places of its storage.

Acceptance of property to account 10 is made in the amount of the obligation, in security of which the property was received, on the basis of a pledge agreement, a bank guarantee, a guarantee and other documents. Upon fulfillment of the obligation, in security of which the property was received, the amount of the security is written off from the off-balance account 10.

Off-balance account 11 "State and municipal guarantees" is designed to account for the amounts of state and municipal guarantees provided.

State (municipal) guarantee is a type of debt obligation, by virtue of which the guarantor in the person of Russian Federation, a subject of the Russian Federation or a municipal formation, upon the occurrence of an event provided for in the guarantee, is obliged to pay to the person in whose favor the guarantee is provided (the beneficiary), at his written request, the amount determined in the obligation at the expense of the relevant budget for the fulfillment by a third person (principal) of his obligations to the beneficiary.

State and municipal guarantees are provided only in writing

The entry into force of state and municipal guarantees is determined by the calendar date or the occurrence of an event provided for by the guarantee.

The obligations of the guarantor to the beneficiary under the guarantee shall terminate:

• - upon payment by the guarantor to the beneficiary of the amount determined by the guarantee;
• – at the expiration of the period for which the guarantee was issued;
• – in case of fulfillment in full by the principal or third parties of the obligations secured by the guarantee;
• - due to the waiver of the beneficiary of his rights under the guarantee by returning it to the guarantor or by submitting a written application for the release of the guarantor from his obligations;
• – if the obligation of the principal, for which the guarantee was provided, has not arisen.

Analytical accounting for account 11 is maintained in the Card for Accounting for Funds and Settlements by Subjects civil rights and obligations in respect of which state and municipal guarantees are provided.

Off-balance account 12 "Special equipment for performing research work under contracts with customers" is intended for accounting by the executing institution of special equipment received from the customer, purchased and transferred by the customer to the executing institution for R&D on the relevant topic. At the same time, on the off-balance account 12, the cost of the specified special equipment is reflected at the time of its transfer from the warehouse of the institution to the scientific division for the performance of contractual work.

After R&D is completed, this equipment, in accordance with the terms of the contract, can be returned to the customer or accepted on the balance sheet of the executing institution at market value as of the date of acceptance for budget accounting.

Analytical accounting on account 12 is maintained in the Card of quantitative and sum accounting of material assets in the context of customers (R & D topics), financially responsible persons and storage locations, by type (name) of equipment and its quantity.

Special equipment provided by the customer for R&D is accepted for off-balance accounting at the cost indicated by the customer in the documents for its transfer. Special equipment transferred to the scientific division of the institution is taken into account on the basis of supporting primary documents confirming its transfer, at the actual cost of the object.

The cost of equipment is written off from the off-balance account 12 when it is transferred (returned) to the customer or when it is accepted for balance accounting for use as an object of non-financial assets (in accordance with the terms of the contract).

On an off-balance account 13 "Experimental Devices" records are kept until the dismantling of experimental devices necessary for R&D, fixed assets and other material values.

Analytical accounting on account 13 is kept in the context of materially responsible persons and places of storage by types of material assets, their quantity and value in the Quantitative-Amount Accounting Card.

The material values ​​used in the manufacture of experimental devices are reflected in account 13 at the cost of these values, attributed to the increase in the costs of R&D performed. The specified material values ​​are written off from the off-balance account 13 after the dismantling of the experimental devices. At the same time, tangible assets suitable for use are reflected in balance sheet accounts at market value as of the date of their acceptance for balance sheet accounting.

Off-balance account 16 "Overpayment of pensions and benefits due to incorrect application of legislation on pensions and benefits, counting errors" is intended for accounting by the institution of the amounts of overpayments of pensions and benefits resulting from the incorrect application of the current legislation on pensions and benefits and counting errors. The basis for the reflection of such amounts in accounting are acts of audits, inspections and other documents.

We recall that, in accordance with Art. 1109 of the Civil Code of the Russian Federation, overpaid amounts of pensions and benefits are not subject to return as unjust enrichment, except in cases of dishonesty on the part of a citizen and a counting error.

Analytical accounting for account 16 is kept in the Accounting Card of Funds and Settlements in the manner established by the institution as part of the formation of an accounting policy.

Acceptance for off-balance accounting on account 16 of the amount of overpayments of pensions and benefits is carried out in cases where the overpayment has occurred:

• - due to incorrect application of the norms of the law (provided there is no counting error on the part of an employee of the institution);
• - due to the fault of an employee of the institution who overpaid, including due to a counting error;
• - due to the fault of a citizen receiving a pension (allowance).

The amounts of revealed overpayments of pensions and benefits to citizens are taken into account on account 16 by increasing it.

Overpayments of pensions and allowances are written off from off-balance sheet accounting:

• - when establishing (absence) of guilty persons on the facts of overpayments of pensions and benefits;
• - when a court makes a decision in accordance with civil law, indicating that the employee of the institution has no obligation to reimburse the amounts of revealed overpayments of pensions and benefits;
• - in case of voluntary reimbursement by an employee of the institution of the specified overpayment to the budget revenue;
• - in case of voluntary reimbursement of overpayment by a citizen who has received a pension (allowance);
• - when deducting the amounts of overpayments formed due to a counting error from pensions and benefits.

Overpayments of pensions and benefits are debited from the off-balance account 16 by reducing it. The amounts of these overpayments are recorded on account 16 until they are full repayment or write-offs.

Off-balance account 17 "Receipts of funds to the accounts of the institution" designed to account for the funds of the institution:

• - received on the bank accounts of the institution (in the context of KDB and CIF), as well as the return of these receipts;
• - receipts (their returns) of budgetary funds from the main managers (managers) of budgetary funds to their subordinate institutions for the implementation of payments (in the context of KRB and CIF);
• - requiring clarification of unexplained receipts (clarification operations are reflected in account 17 through clarification of income codes or sources of financing the budget deficit).

Entries on the off-balance account 17 are made simultaneously with the reflection of cash receipts and their returns on the accounts:

• - About 20121000 "Cash in the accounts of the institution in credit institution";
• – 0 20123 000 "Funds of an institution in a credit institution in transit";
• – 0201 27000 "Funds of the institution in foreign currency on accounts with a credit institution.

The balances of the off-balance account 17 on the respective CCCs at the end of the current financial year are not transferred to the next financial year. The conclusion of indicators on the account is reflected by a record with a minus sign.

On an off-balance account 18 "Disposals of funds from the accounts of the institution" the funds of the institution that have withdrawn from the bank accounts of the institution in payment for the obligations assumed (in the context of CRB and CIF), as well as the restoration of these payments, are taken into account.

Analytical accounting on account 18 can be kept in the Multi-graph card or in the Card for accounting of funds and settlements.

Entries on the off-balance account 18 are made simultaneously with the reflection of cash withdrawals, as well as the restoration of these withdrawals on the accounts:

• – 0 20121000 "Cash on accounts of an institution with a credit institution";
• – 020123000 "Funds of an institution in a credit institution are on the way";
• – 020127000 "Funds of an institution in foreign currency on accounts with a credit institution".

The balances on the off-balance account 18 on the corresponding CCCs at the end of the current financial year are not transferred to the next financial year. The conclusion of indicators on the account is reflected by a record with a minus sign.

On an off-balance account 19 "Unexplained receipts of the budget of past years" administrators of budget revenues take into account the amounts of unexplained receipts of past reporting periods, written off by the final turnover on the financial result of previous reporting periods, but subject to clarification in the next financial year.

Analytical accounting for account 19 is maintained in the Record of unexplained receipts, indicating the date of crediting of unexplained receipts and the date of their clarification.

Amounts of unexplained receipts for which during the financial year the administrator of budget revenues did not adjust the payment, written off by the final turnover on the financial result of previous reporting periods, are accepted for accounting to account 19. When the specified amounts are adjusted in the next financial year, they are written off from off-balance sheet account 19 .

On an off-balance account 20 "Debts not claimed by creditors" the amounts of accounts payable not claimed by creditors (including amounts of debt not confirmed by creditors based on the results of the inventory), written off from the balance sheet during the limitation period, are taken into account.

Analytical accounting on account 20 is carried out in the Card of Accounting for Funds and Settlements in the context of the types of payments (receipts) for which the debt was recorded in the balance sheet. Analytical accounting is maintained for creditors, indicating their full name, other details necessary to determine the creditor in order to register the accepted monetary obligation and pay it.

The procedure for writing off from the balance of debt not claimed by creditors is established by the chief manager of budgetary funds (chief administrator of sources of financing the budget deficit). The debt of the institution, not claimed by the creditor, is accepted for accounting on account 20 in the amount of debt written off from the balance sheet.

The amount of the institution's debt not claimed by creditors is written off from off-balance sheet account 20 on the basis of a decision of the commission (inventory commission). If the creditor has submitted his claims, then the debt of the institution previously written off the balance sheet, which is not claimed by the creditor, is written off from the off-balance sheet and reflected in the balance sheet on the corresponding analytical accounts of liabilities.

On an off-balance account 21 "Fixed assets worth up to 3000 rubles inclusive in operation" fixed assets in operation in the institution, the value of which does not exceed 3,000 rubles, are taken into account in order to ensure proper control over their movement. Recall that the cost of acquiring such items of fixed assets is written off at a time when they are put into operation.

Not taken into account on account 21, regardless of the cost: objects of the library fund; real estate objects.

Analytical accounting on account 21 is kept in the Card of Quantitative and Amount Accounting for Material Assets in the manner established by the institution as part of the formation of accounting policies.

Acceptance for off-balance accounting on the account of 21 fixed assets, the value of which does not exceed 3,000 rubles, is carried out simultaneously with the transfer of these objects into operation and the write-off of their value from the balance account 010100000 "Fixed Assets".

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

The internal movement of fixed assets is reflected in account 21 by changing the financially responsible person and (or) the place of storage on the basis of the Invoice for the internal movement of fixed assets.

The transfer of this property for paid or gratuitous use is reflected in account 21 by changing the financially responsible person. At the same time, the value of the transferred property is recorded on the corresponding off-balance account 25 "Property transferred for paid use (lease)" or 26 "Property transferred for free use".

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

Write-off or disposal of fixed assets from account 21 is carried out on the basis of the Act on the write-off of groups of fixed assets (except for motor vehicles) or the Act on the acceptance and transfer of groups of fixed assets (except for buildings and structures). The procedure for writing off fixed assets from off-balance accounting is established by the accounting policy of the institution.

Off-balance account 22 "Material values ​​received from centralized supply" is intended for accounting by consignee institutions of material assets received from the supplier until the receipt of the Notice and copies of the supplier's shipping documents from the customer.

The use of property until the institution receives these documents is allowed only with the permission of the authorized executive body, the main manager of budgetary funds.

Analytical accounting on account 22 is carried out in the manner established by the institution as part of the formation of accounting policies.

To account for material assets received through centralized supply, before receiving a Notice from the customer, the consignee institution can use the Card for the quantitative and total accounting of material assets.

Acceptance for off-balance accounting on account 22 of material assets received by the consignee institution within the framework of centralized supply is carried out on the basis of the supplier's accompanying documents. After receiving the Notice from the customer with the attached documents, the material assets are written off from the off-balance account 22 and are accepted for accounting on the balance sheet.

On an off-balance account 23 "Periodicals for Use" newspapers, magazines and other periodicals purchased by the institution, which are used to complete the library fund of the institution, are taken into account.

Periodicals on account 23 are accounted for in a conventional unit of 1 rub. for 1 accounting object. As an object of accounting are accepted:

• – journal number;
• - annual newspaper set.

At the same time, the costs of purchasing periodicals in budget accounting are referred to sub-item 226 of KOSGU and are reflected in account 040120226 "Other works, services".

Analytical accounting on account 23 is carried out according to the objects of accounting in the Card of quantitative-sum accounting of material assets.

The periodicals purchased by the institution, intended for the acquisition of the library fund, are accepted to the off-balance account 23.

The publications that have left the library fund are written off from the specified account. Disposal of periodicals is reflected on the basis of the decision of the commission of the institution for the receipt and disposal of assets and is formalized by the Act on the write-off of literature excluded from the library, the Act of acceptance and transfer, and another act.

On an off-balance account 24 "Property transferred to trust management" the property transferred by the institution to trust management in the manner prescribed by Ch. 53 of the Civil Code of the Russian Federation, in order to ensure proper control over its movement.

Under a property trust management agreement, one party (the founder of the management) transfers the property to the other party (trustee) for a certain period of time in trust management. At the same time, the trustee undertakes to manage this property in the interests of the founder of the management or the person indicated by him (the beneficiary). The objects of trust management can be real estate objects, securities and other property.

According to Instruction No. 162n, fixed assets transferred for trust management are debited from account 010100000 "Fixed Assets". At the same time, these objects are accepted for off-balance accounting on account 24.

Analytical accounting of property transferred to trust management is carried out in the Card of quantitative-sum accounting of material assets in the context of property managers, its location, by type of property in the structure of analytical groups for accounting for property objects.

On account 24, property transferred for trust management is reflected on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures), the Act on the acceptance and transfer of a building (structure) at the cost indicated in them.

The write-off of the value of property objects from off-balance sheet accounting can be carried out on the basis of:

• – Act on acceptance and transfer of fixed assets (except for buildings, structures);
• – Act on the acceptance and transfer of the building (structure);
• – Act on the write-off of an object of fixed assets (except for motor vehicles).

On an off-balance account 25 "Property transferred for paid use (lease)" the property transferred by the institution for reimbursable use under lease agreements is taken into account in the manner provided for in Ch. 34 of the Civil Code of the Russian Federation.

Under a lease (property lease) agreement, the lessor (landlord) undertakes to provide the lessee (tenant) with property for a fee for temporary possession and use or for temporary use. In this case, the tenant is obliged to timely pay a fee for the use of the property (rent). The procedure, conditions and terms for paying the rent are determined by the lease agreement.

An institution may lease out: land plots; building; structures; equipment; vehicles; other property.

Property transferred under lease agreements is recorded on off-balance account 25 in order to ensure proper control over its safety, intended use and movement.

Analytical accounting on account 25 is maintained in the Card of quantitative and sum accounting of material assets in the context of tenants, locations, by types of property in the structure of analytical groups for accounting for property objects, its quantity and value.

On off-balance account 25, property transferred for paid use is reflected on the basis of an act of acceptance and transfer of property at the cost indicated in the act.

The value of property objects is written off from off-balance accounting when it is returned by the tenant (subtenant) on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures), the Act on the acceptance and transfer of a building (structure), as well as when it is written off on the basis of the Act on the write-off of an object of fixed assets (except for motor vehicles), the Act on the write-off of motor vehicles.

On an off-balance account 26 "Property transferred for gratuitous use" the property transferred by the institution for gratuitous use under agreements for gratuitous use (loans) is taken into account in the manner prescribed by Ch. 36 of the Civil Code of the Russian Federation.

Under a gratuitous use agreement (loan agreement), one party (the lender) transfers property for gratuitous use to the other party (the borrower). The borrower, in turn, undertakes to return the property in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the contract.

The rules analogous to the rules of the lease agreement are accordingly applied to the gratuitous use agreement.

Property transferred under agreements for gratuitous use (loans) is accounted for on off-balance sheet account 26 in order to ensure proper control over its safety, intended use and movement.

Analytical accounting on account 26 is carried out in the Card of quantitative-sum accounting of material assets in the context of users, locations, by types of property in the structure of analytical groups for accounting for property objects, its quantity and value.

Acceptance for accounting of property items on off-balance account 26 is carried out on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures), the Act on the acceptance and transfer of a building (structure) at the cost specified in the act.

The value of property items is written off from off-balance accounting when it is returned by the user on the basis of an Acceptance and Transfer Certificate, as well as on the basis of an Act on the write-off of an object of fixed assets (except for vehicles), an Act on the write-off of vehicles.

General characteristics of off-balance accounts and applicable forms analytical accounting are presented in table. 22.1.

Table 22.1. Characteristics of off-balance accounts

General characteristics of off-balance accounts			Analytical accounting
Account 01 "Property received for use"
Designed to account for objects of movable and immovable property received by the institution for free use without securing the right of operational management, as well as for paid use, except for financial lease, if the property is on the balance sheet of the lessee. Please note: in accordance with the changes made to paragraph 333 of Instruction No. 157n, from January 1, 2013, account 01 takes into account: – land plots used by institutions on the right of permanent (perpetual) use (including those located under real estate objects); - real estate during the time of registration of its state registration with the reflection of the costs of maintaining the object, incurred in accordance with the legislation of the Russian Federation before obtaining state registration (until the moment of acceptance for accounting of real estate), on the corresponding accounts of the balance account 40120000 "Expenses of the current financial year". 1. Receipt - on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of a building (structure) (f. 0306030) or other document confirming the receipt of property and its rights use. Please note: land plots used by institutions on the right of permanent (unlimited) use (including those located under real estate objects) are accepted for off-balance accounting on the basis of a document (certificate) confirming the right to use the land plot, at their cadastral value.			In the context of lessors and (or) owners of property for each object of non-financial assets
2. Internal transfer - on the basis of the Invoice for the internal transfer of fixed assets (f. 0306032) by changing the financially responsible person and (or) the place of storage. 3. Transfer of property to a subtenant or another user - on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001), the act of acceptance and transfer of the building (structure) (f. 0306030). At the same time, the value of transferred property is reflected on off-balance account 25 "Property transferred for paid use (lease)" or off-balance account 26 "Property transferred for free use". 4. Write-off - on the basis of the Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), the Certificate of acceptance and transfer of the building (structure) (f. 0306030) or other document confirming the acceptance by the balance holder (owner) of the object
Account 02 "Tangible assets accepted for storage"
Designed to account for material assets accepted by the institution for storage, for processing, material assets seized as compensation for damage, with the exception of material assets that, according to the legislation of the Russian Federation, are material evidence and are accounted for separately, as well as material assets received (accounted for) by the institution until the moment when the property is transferred to the ownership of the state and the said property is transferred to the body exercising the powers of the owner in relation to the said property (property received as a gift, ownerless property, etc.). 1. Receipt - are accepted for accounting at the cost indicated in the document by the transferring party (at the cost stipulated by the contract), with unilateral registration - in a conditional assessment of 1 rub. for 1 item. 2. Internal transfer - on the basis of the Invoice for the internal transfer of fixed assets (form 0306032), Invoice requirement (form 0315006), other supporting primary documents by changing the financially responsible person and (or) the place of storage. 3. Write-off - reflected at the cost previously accepted for accounting			Card of quantitative and total accounting of material assets (f. 0504041) by organization-owners (customers), by types, grades of material assets and their location (storage)
Account 03 "Forms of strict reporting"
It is intended for accounting of forms of strict accountability that are stored and issued within the framework of the economic activity of the institution. 1. Receipt - accepted in the context of persons responsible for their storage and (or) issuance of persons, places of storage in a conditional assessment of 1 rub. for 1 form, and in cases established by the institution as part of the formation of accounting policies - at the cost of acquiring forms. 2. Internal transfer - on the basis of source documents in case of a change in the financially responsible person and (or) place of storage. 3. Write-off - is reflected at the cost previously accepted for accounting. Spent, damaged and missing forms of strict accountability are written off on the basis of the Act on the write-off of forms of strict accountability (f. 0504816). Disposal of forms of strict accountability when they are transferred to other institutions is carried out on the basis of the Act of acceptance and transfer of forms of strict accountability			Accounting book for strict reporting forms (f. 0504045): it indicates the types, series and numbers of forms, the dates of their receipt (issue), price, quantity and signatures of the persons who received them
Account 04 "Debt of insolvent debtors"
Designed to account for the debt of insolvent debtors from the moment it is recognized as uncollectible in the manner prescribed by law and written off from the balance sheet of the institution for monitoring for 5 years (another period established by law) the possibility of its collection in the event of a change in the property status of debtors. 1. Acceptance for accounting - when receivables are recognized as uncollectible. 2. Write-off - is reflected when the procedure for collecting debts of debtors is resumed or funds are received to pay off the debts of insolvent debtors on the date of renewal of collection or on the date of crediting the specified receipts to the accounts (personal accounts) of institutions			Card of accounting of funds and settlements (f. 0504051) indicating the last name, first name and patronymic of the debtor, full names of legal entities and details necessary to identify the debtor for possible debt collection. Accounting is organized in the context of types of receipts (payments), for which the debt of debtors was taken into account on the balance sheet of the institution
Account 05 "Material values ​​paid for by a centralized supply"
Designed to account for material assets paid for by a higher institution authorized to centrally conclude a state (municipal) contract (customer) and shipped to consignee institutions as part of a centralized purchase. 1. Receipt - are accepted for accounting on the basis of primary documents confirming the shipment of material assets in favor of the institution (consignee), in the amount of payments for their purchase. 2. Write-off - on the basis of Notices (f. 0504805) of consignee institutions with notes on their acceptance for accounting of material assets received through centralized supply			Book of accounting for material assets (f. 0504042) for each consignee institution and type of material assets
Account 06 "Debts of pupils and students for unreturned material assets"
Designed to account for the debts of students and (or) students for uniforms, underwear, tools and other property not returned by them. 1. Acceptance for accounting - in the event of a debt to be reimbursed by students, in the amount of expenses of the institution necessary for the acquisition of similar property. 2. Write-off - when paying off debts by students			Accounting card of funds and settlements (f. 0504051) for each student, student and type of material assets
Account 07 "Awards, prizes, cups and valuable gifts, souvenirs"
Designed to record challenge prizes, banners, cups established by different organizations and received from them to reward the winning teams, as well as material assets acquired for the purpose of rewarding (donating), including valuable gifts and souvenirs. Prizes, banners, cups are taken into account during the entire period of their stay in this institution. 1. Admission - passing awards, prizes, cups are taken into account in the conditional assessment of 1 rub. for 1 item. Tangible assets acquired for the purpose of presenting (rewarding), donating, including valuable gifts, souvenirs, are accounted for at the cost of their acquisition. 2. Write-off - as it is handed over or donated			Card of quantitative and total accounting of material assets (f. 0504041) in the context of materially responsible persons, storage locations, for each item of property
Account 08 "Unpaid vouchers"
Designed to record vouchers received free of charge from public, trade union and other organizations. They are subject to storage at the cash desk of the institution along with monetary documents. 1. Receipt - on the basis of primary documents at the nominal value indicated in the voucher, and in case of its absence - in a conditional assessment of 1 rub. for 1 ticket. 2. Write-off - after the employee submits a tear-off coupon to the voucher, confirming his treatment			Card for quantitative and total accounting of material assets (f. 0504041) in the context of persons responsible for their storage and issuance, places of storage by types of vouchers, their quantity and nominal value (or conditional assessment)
Account 09 "Spare parts for vehicles issued to replace worn ones"
Designed to account for material assets issued for vehicles in exchange for worn ones, in order to control their use. The list of material assets recorded on an off-balance account (engines, batteries, tires and tyres, etc.) is established by the accounting policy of the institution. 1. Receipt - at the time of disposal of spare parts from balance sheet accounting for the repair of vehicles are taken into account during the period of their use as part of the vehicle. 2. Write-off - on the basis of the Certificate of acceptance and delivery of work performed, confirming their replacement with new spare parts			Quantitative-sum accounting card (f. 0504041) in the context of persons who received material assets, indicating their position, last name, first name, patronymic and vehicles by type of material assets. The card indicates the serial numbers of the issued spare parts (if any), as well as the date of their issue for repair
Account 10 "Securing the fulfillment of obligations"
Designed to record property, with the exception of funds received by the institution as security for obligations (pledge, surety, bank guarantee, deposit, other security). 1. Acceptance for accounting - on the basis of supporting primary documents in the amount of the obligation, in support of which the property was received. 2. Write-off - in the performance of the obligation, in security of which the property was received		Multigraph card (f. 0504054) in the context of obligations by types of property, its quantity, places of its storage
Account 11 "State and municipal guarantees"
Designed to account for the amounts of state and municipal guarantees provided		Card for accounting of funds and settlements in the context of subjects of civil rights and obligations in respect of which state (municipal) guarantees are provided by types of guarantees and their amount
Account 12 "Special equipment for performing research work under contracts with customers"
Designed to account for special equipment (equipment) purchased by the customer to perform R&D, received by the institution when it performs work on the relevant topic, as well as special equipment of the institution transferred to the scientific department to perform R&D on a specific topic of the customer. 1. Receipt - on the basis of the Invoice Claim (f. 0315006), confirming its receipt by the institution, at the cost specified by the customer. 2. Write-off - is reflected at the cost previously taken into account: upon return, in accordance with the terms of the contract, to the customer of the special equipment (equipment) provided by him; upon acceptance of special equipment (equipment) as part of the institution's non-financial assets for use in its activities with simultaneous reflection of the objects on the relevant balance sheet accounts of non-financial assets		Card of quantitative and total accounting of material assets (f. 0504041) in the context of customers (R&D topics, materially responsible persons and storage locations, by type (name) of equipment and its quantity)
Account 13 "Experimental devices"
Designed to account for the material values ​​used in the manufacture of experimental devices required for R & D, until the dismantling of these devices. 1. Receipt - at the cost of objects attributed to the increase in costs for R&D performed. 2. Write-off - after the dismantling of experimental devices. The material values ​​that can be used by the institution are reflected in the relevant balance sheet accounts of non-financial assets at market value as of the date of adoption. to balance sheet		Card of quantitative-sum accounting of material assets (f. 0504041)
Account 14 "Settlement documents awaiting execution"
Designed to record received and unpaid documents by the financial authority	Accounting card for settlement documents awaiting execution, broken down by budget accounts for each document
Account 15 "Settlement documents not paid on time due to lack of funds on the account of a state (municipal) institution"
It is intended for accounting by the body providing cash services and the institution of submitted payment orders, collection orders for payments to the budgets of the budget system of the Russian Federation, court enforcement orders drawn up in the prescribed manner by authorized executive authorities and not paid on time due to lack of funds on the account state (municipal) institution	Accounting card for settlement documents awaiting execution, broken down by institution's accounts for each document
Account 16 "Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, counting errors"
Designed to account for the amounts of overpayments of pensions and benefits resulting from the incorrect application of the current legislation on pensions and benefits and accounting errors, based on audit reports, inspections and other relevant documents	Card for accounting of funds and settlements
Account 17 "Receipts of funds to the accounts of the institution"
Designed to account for the receipt of funds (the return of these receipts) to the bank accounts of the institution, to the personal account of the institution, the recipient of budgetary funds, opened to him by the body Federal Treasury on the accounting of funds from income-generating activities. And also for the accounting by the institution - the recipient of budgetary funds of operations for the receipt of budgetary funds (their returns) into its bank accounts, provided by the main manager (manager) of budgetary funds, for the implementation by the subordinate manager (recipient) of budgetary funds of payments on expenses and (or) sources financing the budget deficit. The operation to clarify unexplained receipts is reflected in the account by specifying the types of receipts (revenues (sources of financing the budget deficit)). At the end of the current financial year, the indicators (balances) of the account are not transferred to the next financial year. The conclusion of the indicators on the account is reflected with a minus sign
Account 18 "Disposals of funds from the accounts of the institution"
Designed to account for funds withdrawn from the bank accounts of the institution in payment for the obligations assumed, as well as the restoration of these payments. At the end of the current financial year, the indicators (balances) of the account for the relevant types of payments are not transferred to the next financial year. The conclusion of the indicators on the account is reflected with a minus sign	Multigraph card (f. 0504054) Accounting and settlement card (f. 0504051)
Account 19 "Unexplained receipts of the budget of past years"
It is intended for accounting by administrators of unexplained receipts, financial authorities of the amounts of unexplained receipts of past reporting periods, written off by the final turnover on the financial result of previous reporting periods, but subject to clarification in the next financial year. Write-off is carried out on the basis of indicators of unexplained receipts when they are specified	Record of unexplained receipts indicating the date of crediting of outstanding receipts and the date of their clarification
Account 20 "Debt not claimed by creditors"
Designed to record amounts of claims not presented by creditors arising from the terms of an agreement, contract, including amounts of accounts payable not confirmed by the results of an inventory by the creditor. 1. Acceptance for accounting. Please note: in accordance with the changes made to paragraph 371 of Instruction No. 157n, from January 1, 2013, the debt is accepted for observation during the limitation period in the amount of debt written off from the balance sheet. 2. Write-off - based on the decision of the commission (inventory commission) of the institution, for state institutions - by the main manager of budget funds (chief administrator of sources of financing the budget deficit). In the event that an institution registers a monetary obligation at the request of the creditor in the manner prescribed by the legislation of the Russian Federation, the debt of the institution that is not claimed by the creditor is subject to write-off and reflection on the corresponding analytical balance sheet accounts for accounting for obligations	The card for accounting for funds and settlements (f. 0504051) in the context of the types of payments (receipts) for which the debt was recorded on the balance sheet is kept for creditors indicating their full name, other details necessary to identify the creditor in order to register the accepted monetary obligation and pay it
Account 21 "Fixed assets worth up to 3000 rubles inclusive in operation"
Designed to account for fixed assets in operation of the institution worth up to 3000 rubles. inclusive, with the exception of library fund objects and real estate objects in order to ensure proper control over their movement. 1. Receipt - is carried out simultaneously with the transfer of objects into operation and the write-off of their value from the balance sheet. Accepted for accounting in the conditional assessment of 1 rub. for 1 object or at the book value of the object put into operation (if it is provided for by the accounting policy of the institution). 2. Internal transfer - reflected on the basis of the Invoice for the internal transfer of fixed assets (f. 0306032) by changing the financially responsible person and (or) storage location. 3. Transfer of property for paid or gratuitous use - is reflected by changing the financially responsible person. At the same time, the value of the transferred property is reflected in the corresponding off-balance account 25 "Property transferred for paid use (lease)" or account 26 "Property transferred for gratuitous use". 4. Write-off - in connection with the detection of damage, theft, shortage, as well as when deciding on their write-off or destruction. Write-off is carried out on the basis of the Act on the write-off of groups of fixed assets (except for motor vehicles) (f. 0306033); Act on the acceptance and transfer of groups of fixed assets (except for buildings and structures) (f. 0306031). The procedure for writing off fixed assets from off-balance sheet accounting is established by the accounting policy of the institution	Card of quantitative and total accounting of material assets (f. 0504041) in the manner established by the institution as part of the formation of accounting policies
Account 22 "Material values ​​received from centralized supply"
It is intended for accounting by the institution of material assets received from the supplier until he receives the Notice (f. 0504805) and copies of the supplier's documents for the sent valuables, while the use of property until the receipt of these documents is allowed by the state institution with the permission of the authorized executive body, the main manager of budgetary funds ; a separate subdivision (branch) of a budgetary institution ( autonomous institution) - with the permission of the institution that created it. 1. Receipt - on the basis of the supplier's accompanying documents. 2. Write-off - after receipt from the customer of the Notice with the attached documents	Accounting is maintained in the manner established by the institution as part of the formation of accounting policies. Can be kept in the Card of quantitative and total accounting of material assets (f. 0504041)
Account 23 "Periodicals for use"
Designed to account for periodicals (newspapers, magazines, etc.) purchased by an institution to complete the library fund. 1. Receipt - periodicals purchased by the institution, intended for the acquisition of the library fund, are taken into account in the conditional assessment 1 object (magazine issue, annual newspaper set) for 1 rub. 2. Write-off - based on the decision of the commission of the institution for the receipt and disposal of assets, drawn up by the Act on the write-off of the excluded objects of the library fund (f. 0504144), the Acceptance and Transfer Act, another act	Card of quantitative-sum accounting of material assets (f. 0504041)
Account 24 "Property transferred to trust management"
Designed to record property transferred by the institution to trust management in order to ensure proper control over their movement. 1. Receipt - is reflected on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of a building (structure) (f. 0306030) at the cost indicated in them. 2. Write-off - at the cost at which the objects were previously accepted for off-balance accounting, on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001), the act on the acceptance and transfer of a building (structure) (f . 0306030), an act on the write-off of an object of fixed assets (except for motor vehicles) (f. 0306003)	Card for quantitative and total accounting of material assets (f. 0504041) in the context of property managers, its location, by type of property in the structure of analytical groups for accounting for property objects
Account 25 "Property transferred for paid use (lease)"
Designed to record property transferred by an institution for paid use (under a lease agreement), in order to ensure proper control over its safety, intended use and movement. 1. Receipt - reflected on the basis of the Act of acceptance and transfer of property at the cost indicated 2. Write-off - upon return of property by its tenant (subtenant) on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of a building (structure) (f. 0306030), and also when it is written off on the basis of the Act on the write-off of an object of fixed assets (except for motor vehicles) (f. 0306003), the Act on the write-off of motor vehicles (f. 0306004)	Card of quantitative and total accounting of material assets (f. 0504041) in the context of tenants, locations, by types of property in the structure of analytical groups for accounting for property objects
Account 26 "Property transferred for gratuitous use"
Designed to account for property transferred by the institution for free use, in order to ensure proper control over its safety, intended use and movement. 1. Receipt - on the basis of the Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of a building (structure) (f. 0306030) at the cost indicated in the act. 2. Write-off - when the property is returned by the user on the basis of the Transfer and Acceptance Certificate, as well as when it is written off - on the basis of the Act on the write-off of the fixed asset (except for motor vehicles) (f. 0306003), Act on the write-off of motor vehicles (f. 0306004)	Card of quantitative and total accounting of material assets (f. 0504041) in the context of users, locations, types of property in the structure of analytical groups for accounting for property objects

Disclosure of information on accounting on off-balance accounts in financial statements

The data generated on off-balance accounts are used in the preparation of annual financial statements. In accordance with the requirements of Instruction No. 191n, as part of the Balance Sheet (f. 0503130), a Statement of the presence of property and liabilities on off-balance accounts is formed.

The reference to the Balance is formed by the territorial body of the Federal Treasury only as part of the annual Balance Sheet, taking into account the final turnovers made on the budget accounting accounts in accordance with Instruction No. years" for budgetary activities at the beginning of the year (column 4) and the end of the reporting period (column 5). The indicators are shown broken down by years of unexplained receipts to the unified account of the federal budget.

The indicators are reflected in the Certificate as part of the Balance sheet in the context of indicators at the beginning of the year (column 4) and the end of the reporting period (column 5).

The list of additional analytical indicators for the lines is established by the main manager (manager) of budget funds, the financial authority.

Information on the movement of non-financial assets in Sec. 3 "Movement of material values ​​on off-balance accounts" Applications contain indicators reflected on off-balance accounts specified in gr. 2 sect. 3 of the Appendix, at the beginning of the reporting year and the end of the reporting financial year (columns 4, 7, respectively), as well as an increase and decrease in the indicators reflected in the off-balance accounts of the institution (columns 5, 6, respectively).

Question: How and with the help of what documents to correctly display the following situation with fixed assets in accounting. We received equipment under a contract from third party organization. It was accepted to the off-balance account on 01.31. Under the same agreement, we transfer this equipment for use by another third-party organization, i.e. must reflect this on another off-balance account 26.31. At the same time, this equipment remains ours. With what document is it necessary to carry out this operation so that the accepted fixed asset is displayed on both 01.31 and 26.31 accounts?

Answer from 05/21/2015:

Off-balance account 01 "Property received for use", in accordance with clause 333 of the Instruction, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter - Instruction No. 157n), is designed to account for movable and immovable property received by the institution for free use.

Thus, the off-balance account 01 reflects the property that the institution uses on one or another legal basis, which should be preserved and checked during the inventory.

On off-balance accounts, institutions take into account property that does not meet the criteria for assets, property received for storage or processing, as well as forms of strict accountability, transferable awards, prizes, cups. In the article we will consider accounting on all accounts.

The instruction does not restrict the right of the institution to use its additional accounts. Violations in accounting for off-balance accounts distort reporting, which threatens with fines.

General procedure for off-balance sheet accounts

The list of standard off-balance accounts was approved by the Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n: under numbers from 1 to 27, as well as 29, 30, 31, 40 and 42.

A simple accounting scheme is applied to all off-balance accounts, that is, income is reflected only in debit, and expenses - in credit, without correspondence.

Data on off-balance accounts is not necessarily reflected in the journals of operations and in the General Ledger.

All material assets, as well as other assets and liabilities recorded on off-balance accounts, are inventoried in the manner and within the time limits established for objects recorded on the balance sheet.

Property accounting

Property is recorded on 14 off-balance accounts: 01, 02, 05, 06, 07, 09, 12, 13, 21, 22, 24, 25, 26, 27:

• Account 01"Property received for use." The account takes into account the property received by the institution for use, but these are not leased objects. These are values ​​that, in accordance with the legislation of the Russian Federation, are not subject to reflection on the balance sheet of an institution: museum objects and museum collections included in the state part of the Museum Fund of the Russian Federation, non-exclusive rights to use the results of intellectual activity, rights to limited use of other people's land plots. Property is registered on the basis of an acceptance certificate or other document that confirms the receipt of property and rights to it. The property must be reflected at the cost indicated in the act of acceptance and transfer. Accounting is kept in the context of property objects, owners (balance holders) of property, as well as by inventory, serial, registry numbers specified in the acceptance certificate or other document.
• Account 02"Material values ​​accepted for storage." It is here that now it is necessary to take into account the material values ​​​​of the institution that do not meet the criteria for assets, as well as property in respect of which a decision was made to write off until the moment of its dismantling, disposal, destruction. Material values ​​accepted by the institution for storage are taken into account for processing on the basis of the primary document that confirms their receipt: an acceptance certificate, an agreement, etc. Objects are reflected at the cost indicated in the primary document. If the institution issued the act unilaterally - according to a conditional assessment: one object - 1 ruble. Removal of MC from off-balance accounting is reflected on the basis of supporting documents at the cost at which they were accepted for off-balance accounting.

In the quantitative-sum accounting card, the object should be reflected in the context of owners (customers), by types, varieties and storage locations.

• Account 05"Material values ​​paid for by centralized supply." Accounting on the account is maintained by the institutions that order the supply. Material assets are reflected on the basis of documents that confirm the shipment to the consignee in the amount of payments for their purchase. Accounting is maintained in the inventory book for each consignee and type of value.
• Account 06"Debt of pupils and students for unreturned material values". The debt is taken into account in the amount of the amount of expenses for the restoration or acquisition of similar property. Accounting is maintained in the card of accounting for funds and settlements by type of income, each student and type of value.
• Account 07"Awards, prizes, cups and valuable gifts, souvenirs". The property is taken into account:
  • in a conditional assessment (one item, one ruble) - received awards, prizes, cups, banners;
  • at the cost of acquisition - valuable gifts, souvenirs and material assets purchased for presentation (awarding).

Accounting is carried out in the quantitative-sum accounting card for financially responsible persons, storage locations and each item.

• Account 09 Spare parts for vehicles. Spare parts are accepted for off-balance accounting at the moment they are written off the balance sheet for the repair of vehicles, and are accounted for during the period of operation as part of the vehicle. Accounting is kept in the quantitative-sum accounting card for persons who received spare parts, for vehicles and for types of spare parts and their quantity.

When a vehicle is retired, the spare parts installed on it and accounted for on account 09 are debited from off-balance sheet accounting.

• Score 12"Special equipment for the implementation of research under contracts by customers." The equipment is accounted for at the cost indicated by the customer in the primary transfer documents. Accounting is carried out in the card of quantitative-sum accounting in the context of the topics of work, responsible persons, storage locations, by type of equipment and quantity.
• Score 13"Experimental Devices". Objects are taken into account at the cost, which is attributed to the increase in R&D costs. Accounting is carried out in the quantitative-sum accounting card in the context of responsible persons, storage locations by types of values, their quantity and cost.
• Account 21"Fixed assets in operation". The account keeps records of fixed assets worth up to 10,000 rubles. inclusive. Registration is carried out on the basis of the primary document when transferring an fixed assets object worth up to 10,000 rubles. in operation, with the exception of real estate and library stock. Accounting is carried out at the cost that was established in the accounting policy: according to a conditional assessment - 1 rub. per item or at book value. Accounting is carried out in the card of quantitative-sum accounting in the context of OS objects and liability centers. Objects are debited from the account only by decision of the commission on the basis of an acceptance certificate, an act of write-off.
• Account 22"Material values ​​obtained from centralized supply." The property that came through the centralized supply is put on record until the notification (f. 0504805) and copies of the supplier's documents are received.
• Account 24"Property transferred to trust management".
• Check 25 "Property transferred for paid use (lease)" - to account for operating lease objects, granted rights to use property transferred by the institution for paid use under a lease agreement.
• Check 26 "Property transferred for gratuitous use" - to account for operating lease objects, granted rights to use property transferred by the institution for gratuitous use. What these accounts have in common is that property registration is carried out on the basis of an acceptance certificate at the cost indicated in the act. Accounting is kept in the card of quantitative and total accounting in the context of managers or users, their locations, by types of property in the structure of groups: real estate, especially valuable movable property, other movable property, non-financial assets.
• Account 27"Material values ​​issued for personal use to employees (employees)". Objects are accepted for off-balance accounting at their book value based on the primary document. Accounting is carried out in the quantitative-sum accounting card in the context of property users, locations, types of property, its quantity and value.

Accounting for strict reporting forms, vouchers, periodicals

The listed assets are taken into account on off-balance accounts: 03, 08, 23.

• Account 03"Forms of strict reporting". The list of BSOs and the procedure for their evaluation (according to a conditional assessment - 1 ruble per form or acquisition cost) is established in the accounting policy. Accounting is kept in the book for accounting of forms of strict reporting for each type of form in the context of responsible persons and places of storage. Forms are written off on the basis of an acceptance certificate or a write-off certificate in cases of issuance of BSO, transfer to another organization or damage, theft, shortage.
• Account 08"Unpaid Tickets" Vouchers are accepted for accounting when stored at the cash desk at a nominal value indicated on the voucher form or in a conditional assessment in the absence of a nominal value. Accounting is carried out in the quantitative-sum accounting card for responsible persons, storage locations, types of vouchers and cost.
• Account 23"Periodicals for Use". Acceptance for accounting is carried out on a conditional assessment. Analytical accounting is carried out in the card of quantitative-sum accounting in the context of each periodical. Write-off of accounting objects is carried out by decision of the commission on the basis of the act.

Accounting for money, settlements and settlement documents

Money, settlements and settlement documents are taken into account from the 14th to the 19th and on the 30th off-balance sheet accounts.

• Score 14"Settlement documents awaiting execution" and count 15“Settlement documents not paid on time due to lack of funds on the account of a state (municipal) institution)”. Accounting for settlement documents is kept in the accounting card for settlement documents awaiting execution, broken down by accounts for each document.
• Score 16"Overpayment of pensions and benefits due to incorrect application of legislation on pensions and benefits, counting errors." Keep records in the Card of Accounting for Funds and Settlements. Registration is carried out on the basis of acts of audits, inspections and other similar documents. On account 16, the amounts of overpaid benefits continue to be recorded until they are fully repaid or written off. If the repayment or collection is made over several months, the amounts taken off the balance sheet can also be written off gradually.
• Score 17"Cash receipts" and score 18"Disposal of funds". Accounts must be opened for balance accounts: 201.00 “Cash of the institution”, 210.03 “Cash settlements with the financial authority money” and 304.06 “Settlements with other creditors” (in terms of cash settlements). Accounting is carried out in a multi-graph card or a card for accounting for funds and settlements in the context of the accounts of the institution, by type of withdrawals and receipts (in the context of KOSGU). At the end of the year, account balances are not carried over to the next year. Thus, accounts 17 and 18 must be closed as of December 31 of the reporting year.
• Score 19"Unexplained receipts of past years". Accounting is carried out according to the dates of transfer of unexplained receipts and the dates of their clarification.
• Score 30“Settlements for the fulfillment of monetary obligations through third parties”. Analytical accounting for the account is maintained in a multi-graph card and (or) in the card for accounting for funds and settlements in the context of monetary obligations by types of payments of budget funds or other types of payments.

Accounting for receivables and payables

To account for receivables and payables on the off-balance sheet, two accounts are provided: account 04"Debt of insolvent debtors" and invoice 20 "Debt unclaimed by creditors".

The debt is reflected in the accounting at the moment when the commission for the receipt and disposal of assets decides to write it off the balance sheet.

Debt accounting is carried out in the card of accounting of funds and settlements:

• by types of receipts and debtors for accounts receivable;
• by types of payments and receipts and by creditors for accounts payable.

From account 04, the debt is written off by decision of the commission (in the event of the death or liquidation of the debtor), when the debt collection procedure is resumed, or if money has been received on the account to pay off the debt.

Guarantee accounting

Guarantee collateral is accounted for on accounts 10 and 11.

• Score 10"Ensuring the fulfillment of obligations". Collaterals are accepted for accounting according to primary documents in the amount of the obligation for which the collateral was received. Accounting is carried out in a multi-graph card in the context of obligations by types of property (collateral), its quantity, storage locations and obligations secured by the property. Collateral is written off in case of fulfillment of obligations.
• Score 11"State municipal guarantees". Accounting is maintained in the card of accounting for funds and settlements in the context of subjects of civil rights and obligations for which guarantees are provided, by type and amount of the guarantee. Collateral amounts are debited from the account when the obligations for which the guarantee is provided are fulfilled.

Accounting for financial investments

• Account 31"Shares at par value". Accounting is maintained by a body with the powers of a shareholder or another authorized body. Shares are registered off-balance sheet simultaneously with their reflection on account 204.30 “Shares and other forms of participation in capital”. Accounting is kept in the securities register.
• Score 40"Assets in Management Companies". The off-balance sheet takes into account the assets that are on account 204.51 “Assets in management companies”. The value of the property is adjusted at the balance sheet date. Accounting is carried out by groups and types of non-financial, financial assets.
• Account 42"Budget investments implemented by organizations". Acceptance for accounting occurs according to the data on the transfer of funds or the transfer of assets. The write-off of investments from the off-balance sheet occurs upon completion of work and commissioning of capital construction facilities. Analytical accounting of the account is kept in the context of recipients of funds.

Additional off-balance accounts

The Ministry of Finance reserved the right for budgetary institutions to introduce additional off-balance accounts necessary for collecting information and controlling property. To do this, it is enough to fix the accounting procedure on off-balance accounts in the accounting policy. But it should be noted that the numbering of additional off-balance accounts should not conflict with the numbering of accounts assigned by the Ministry of Finance. To do this, it is best to assign a three-digit or letter code to additional off-balance accounts (for example, 100, 101, TP, etc.).