4. Filling out the customs receipt is carried out in Russian. In the cases provided for in paragraphs 8, 10 and 11 of this Procedure, information in a foreign language may be indicated in the customs receipt.

5. Column 1 "Registration number".

The registration number of the customs receipt is indicated, generated according to the following scheme:

xxxxxxxx/hhmmyy/ER-uuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuw

element "xxxxxxxx" - eight-digit digital code of the customs authority that issued the customs receipt;

element "hhmmyy" - day, month, last two digits of the year the customs receipt was issued;

element "ER-" literal value "ER";

element "uuuuuu" - the serial number of the customs receipt, consisting of seven characters and formed by continuous numbering, starting from one.

For example: 10122100/010116/ER-0000057.

The formation of serial and registration numbers is carried out using the software tool of the Unified Automated Information System of Customs Authorities (hereinafter - UAIS of customs authorities), used to automate the work of customs authorities with customs receipts (hereinafter - software tool for working with customs receipts) in automatic mode.

6. Column 2 "Method of provision".

The code and name of the method for ensuring the payment of customs duties and taxes are indicated in accordance with Appendix No. 19 to the Decision of the Customs Union Commission of September 20, 2010 No. 378 (official website of the Customs Union Commission http://www.tsouz.ru/, September 21, 2010 d.) as amended by decisions of the Board of the Eurasian Economic Commission dated February 25, 2014 N 27 (official website of the Eurasian Economic Commission http://curasiancommission.org/, February 26, 2014), dated May 12, 2015 N 52 (official website of the Eurasian Economic Union http://eaeunion.org/, May 13, 2015) (hereinafter referred to as Decision No. 378).

7. Column 3 "General support".

The column is filled in if general security for the payment of customs duties and taxes is provided, the value “GO” is indicated.

In other cases, a dash is indicated in the column: “-”.

8. Column 4 "Payer of customs duties and taxes."

Information provided:

about the payer of customs duties and taxes:

about the person who provided security for the payment of customs duties and taxes as a condition for inclusion in one of the registers of persons carrying out activities in the field of customs affairs, or in the register of authorized economic operators.

Depending on the status of the person, the following information is indicated in the column:

1) for Russian legal entities:

name of the organization containing an indication of the organizational and legal form, abbreviated name, if such an abbreviated name is provided for by the constituent documents of the person, location and address of the legal entity, main state registration number, taxpayer identification number (hereinafter - TIN, code of reason for registration with the tax authority, identification code according to the All-Russian Classifier of Industrial Associations (hereinafter referred to as OKPO code);

2) for foreign legal entities:

name of the organization containing an indication of the organizational and legal form, abbreviated name, if such an abbreviated name is provided for in the constituent documents of the entity, country of registration (incorporation), location and address of the legal entity;

3) for individuals operating as individual entrepreneurs:

last name, first name, patronymic (if any), place of residence, date of birth, INN, main state registration number of an individual entrepreneur, OKPO code (if available);

4) for individuals with citizenship of the Russian Federation (except for individual entrepreneurs):

last name, first name, patronymic (if any), name of the identification document, series and number, place of residence, date of birth, TIN (if available);

5) for foreign individuals and stateless persons:

surname, first name, patronymic (if any), name of the identity document of an individual, series and number, country of registration (if any), place of residence or place of stay in the Russian Federation (if any), place of residence in a foreign country, citizenship (for foreign individuals).

If letters of the Latin alphabet are used in the writing of foreign persons, such information is indicated in the customs receipt in letters of the Latin alphabet.

9. Column 4.1 "Payer status".

The status of the payer of customs duties and taxes is indicated, taking one of the following values:

“F” - the payer of customs duties and taxes is an individual, including an individual registered as an individual entrepreneur;

"O" - the payer of customs duties and taxes is a legal entity.

10. Column 5 "Person who provided security for payment of customs duties and taxes."

The column indicates information about the payer of customs duties and taxes who provided security for the payment of customs duties and taxes.

In the case of providing security for the payment of customs duties and taxes when transporting goods in accordance with the customs procedure of customs transit for the payer of customs duties and taxes by another person, if this person has the right to own, use and (or) dispose of the goods in respect of which the payment of customs duties is secured , taxes, the column indicates information about the person who provided security for the payment of customs duties and taxes.

The information is indicated in the manner prescribed for filling out column 4 of the customs receipt.

11. Column 6 "Guarantor/guarantor/mortgagor".

The column is filled in if a customs receipt is issued to confirm the acceptance by the customs authority of a bank guarantee or the conclusion by the customs authority of a surety agreement or an agreement on the pledge of property to ensure payment of customs duties and taxes. In other cases, a dash is indicated in the column: “-”.

Depending on the method of ensuring the payment of customs duties and taxes (bank guarantee, surety or pledge of property), the following information is indicated:

about the bank or other credit organization that issued the bank guarantee (hereinafter referred to as the guarantor);

about the person with whom the customs authority has concluded a guarantee agreement or an agreement on the pledge of property (hereinafter referred to as the guarantor, pledgor, respectively).

Information about the guarantor, guarantor, pledgor depending on the status of such person (legal entity, foreign legal entity, individual operating as an individual entrepreneur, individual having citizenship of the Russian Federation (except for individual entrepreneurs), foreign individual or person without citizenship) are indicated in the manner prescribed for filling out column 4 of the customs receipt.

12. Column 7 "Additional information/documents to be submitted."

Information about the registration number of the customs declaration and the following information identifying the secured obligation, if any, are indicated:

on the obligation to submit a customs declaration and provide the necessary documents and information;

on an application for conditional release;

on permission for temporary storage of goods in other places of temporary storage of goods;

on the act of sampling and specimens.

Information about the secured obligation can additionally be generated in encoded form.

If a customs receipt is issued to confirm the acceptance by the customs authority of a bank guarantee, surety or pledge of property to ensure payment of customs duties and taxes, information about such documents is also indicated.

Information is provided in free form.

13. Column 8 "Information on accepted security for payment of customs duties and taxes."

Information about the accepted security for payment of customs duties and taxes is indicated.

The column "Type of payment" indicates the code and name of the type of payment in accordance with Appendix No. 9 to Decision No. 378 (official website of the Customs Union Commission http://www.tsouz.ru/, September 21, 2010) as amended by decisions Commission of the Customs Union dated April 7, 2011 N 719 (official website of the Commission of the Customs Union http://www.tsouz.ru/, August 3, 2011), dated August 16, 2011 N 906 (official website of the Commission of the Customs Union http ://www.tsouz.ru/, January 24, 2012), decisions of the Board of the Eurasian Economic Commission dated August 23, 2012 N 135 (official website of the Eurasian Economic Commission http://www.tsouz.ru/, August 23, 2012 g.), dated October 18, 2012 N 188 (official website of the Eurasian Economic Commission http://www.tsouz.ru/, October 19, 2012), dated February 25, 2014 N 27 (official website of the Eurasian Economic Commission http://www.curasiancommission.org/, February 26, 2014), dated December 18, 2014 N 237 (official website of the Eurasian Economic Commission http://www.curasiancommission.org/, December 19, 2014), dated May 12, 2015 N 52 (official website of the Eurasian Economic Union http://www.eaeunion.org/, May 13, 2015), dated August 18, 2015 N 91 (official website of the Eurasian Economic Union http:// www.eaeunion.org/, August 20, 2015), dated December 22, 2015 N 168 (official website of the Eurasian Economic Union http://www.eaeunion.org/, December 23, 2015), dated June 2, 2016 No. 54 (official website of the Eurasian Economic Union http://www.eaeunion.org/, June 3, 2016).

In the "Amount" column in the currency of the Russian Federation for each payment type code, the amount is indicated:

accepted cash collateral;

accepted bank guarantee;

excluded guarantee agreement;

a concluded agreement on the pledge of property.

The column "Method of payment" indicates the method of depositing security amounts for the payment of customs duties and taxes in accordance with Appendix No. 11 to Decision No. 378 (official website of the Customs Union Commission http://www.tsouz.ru/, September 21, 2010) with amendments made by the Decision of the Customs Union Commission dated April 7, 2011 N 719 (official website of the Customs Union Commission http://www.tsouz.ru, August 3, 2011), by the Decision of the Board of the Eurasian Economic Commission dated May 12, 2015 N 52 (official website of the Eurasian Economic Union http://www.eaeunion.org/, May 13, 2015). The column is filled in only if a customs receipt is issued confirming the acceptance of the cash deposit.

The column "Details of security documents" indicates the details of documents confirming the provision of security for payment of customs duties and taxes (type of document, its number, date and amount). If a cash deposit is made for centralized accounting of customs and other payments, the column is not filled in.

In the line “Amount in words” the total amount of security for payment of customs duties and taxes accepted by the customs authority is indicated in words.

14. Column 9 "Marks of the customs authority."

The column indicates information about the authorized official (surname, initials), date and time of completion of the customs receipt.

In the case specified in paragraph 4 of the Procedure for informing payers of customs duties, taxes and (or) other persons who have provided security for the payment of customs duties and taxes, about the execution of a customs receipt approved by this order, in column 9 of the customs receipt printed on paper, the signature of the authorized official and his personal numbered seal, and in its absence - the signature of the authorized official indicating the surname and initials.

15. Column 10 “Adjustment sign”.

The column indicates information about the fact of adjustment of the customs receipt.

If changes and (or) additions were made to the customs receipt, the date and time of the last adjustment of the customs receipt is indicated in the column and the sign “V” is placed opposite the word “yes” in a specially designated column.

If the customs receipt has not been adjusted, the specified sign is placed opposite the word “no” in a specially designated column.

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use" (with amendments and additions)

Appendix No. 1. List of unified forms of primary accounting documents used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions Appendix No. 2. Forms of primary accounting documents for public authorities (state bodies ), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) Appendix No. 3. List of accounting registers used by public authorities ( state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions Appendix No. 4. Forms of accounting registers used by government bodies (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) ) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of public sector organizations" OKUD) Appendix No. 5. Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
"On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"

With changes and additions from:

Based on Article 165 of the Budget Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. 2331; 2014, N 43, Art. 5795), paragraphs 4 and Resolution of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collection of Legislation of the Russian Federation, 2004, N 15, Art. 1478, Art. 4908, Art. 3506, Art. 4278; N 53, art. 6607; N 5, art. 1895; 7104; 2012, Art. 2562; Art. ; N 36, Art. 4578; N 38, Art. 4814, N 40, Art. 5426) and in order to establish a uniform procedure for maintaining accounting by state authorities, local government bodies, and management bodies of state extra-budgetary funds. , state (municipal) institutions I order:

1. Approve the List of unified forms of primary accounting documents used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order.

2. Approve the forms of primary accounting documents for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) , according to Appendix No. 2 to this order.

3. Approve the List of accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order.

4. Approve the forms of accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting, financial, accounting and reporting documentation of public sector organizations" OKUD ), according to Appendix No. 4 to this order.

5. Approve the Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order.

6. This order is applied in the formation of the accounting policy of the accounting entity, starting from 2015.

7. This order applies to state (municipal) unitary enterprises when maintaining budgetary accounting of facts of economic life that arise when they exercise, in accordance with the budget legislation of the Russian Federation, the powers of state (municipal) customers to conclude and execute on behalf of the corresponding public legal entity of state ( municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers.

8. This order applies to the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roscosmos" when maintaining budgetary records of economic facts arising in the exercise of powers of the main manager of budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator budget revenues, as well as to federal state unitary enterprises upon transfer to them by the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roscosmos" on the basis of agreements of their powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including including within the framework of the state defense order, on behalf of these corporations when making budgetary investments in capital construction projects of the state property of the Russian Federation and for the acquisition of real estate objects in the state property of the Russian Federation.

9. Recognize as invalid the order of the Ministry of Finance of the Russian Federation dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Rossiyskaya Gazeta, 2011, February 24).

The forms of primary accounting documents and accounting registers used by state authorities, local governments, management of state extra-budgetary funds, and state (municipal) institutions have been updated. It's also about the order in which they are used. Let's note important changes.

Only 4 are classified as document forms of class 03 "Unified system of primary accounting documentation" OKUD. Of these, the new one is the Book of Accounting of Cash Accepted and Issued by the Cashier (0310005). Also includes incoming and outgoing cash orders, a journal for recording incoming and outgoing cash documents.

OKUD additionally included Collection Order (0401671) among document forms of class 04 “Unified System of Banking Documentation” OKUD.

Class 05 document forms are adapted for use by state (municipal) institutions. The Advance report (0504505) has been moved from the list of registers. Also included is the Act on the acceptance and transfer of non-financial assets (0504101), the Card (book) for recording the issuance of property for use (0504206), the Receipt order for the acceptance of material assets (non-financial assets) (0504207).

In the titles of some forms, the terms “fixed assets” and “vehicles” are replaced, respectively, with “non-financial assets” and “vehicles”.

The fixed provisions apply to state unitary enterprises and municipal unitary enterprises when maintaining budgetary accounting of the facts of economic life that arise in the exercise of the powers of state (municipal) customers to conclude and execute contracts on behalf of the relevant authorities.

We are also talking about maintaining budget accounting by the Rosatom State Corporation when exercising the powers of the main manager, recipient of budget funds, chief administrator and revenue administrator, as well as by Federal State Unitary Enterprises when the corporation transfers to them the powers of the state customer to conclude and execute contracts on behalf of the Russian Federation, incl. . within the framework of the state defense order, when making budgetary investments in capital construction projects of state property and for the acquisition of real estate in the latter.

The order is applied when developing accounting policies starting from 2015.

The previous forms were declared invalid.

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use"

This order comes into force 10 days after the day of its official publication

This order is applied when developing the accounting policy of the accounting entity, starting from 2015.

According to the letter of the Ministry of Finance of Russia dated June 10, 2015 N 02-07-07/33768, the application of forms is carried out by the institution from the moment of approval of changes to the acts establishing the rules for its document flow and the technology for processing accounting information for the purposes of organizing and maintaining accounting, adopted as part of the formation its accounting policy for 2015, taking into account its organizational and technical readiness

This document is amended by the following documents:

Order of the Ministry of Finance of Russia dated November 16, 2016 N 209n

The changes come into force 10 days after the official publication of the said order and are applied when generating accounting (budget) accounting indicators and accounting (budget) reporting for 2016.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON APPROVAL OF THE INSTRUCTIONS FOR CASE PROCEDURE
AT THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

In order to establish uniform requirements for the preparation, processing, storage and use of documents, improve office work and increase its efficiency in the Ministry of Finance of the Russian Federation in accordance with the Rules of office work in federal executive authorities, approved (Collected Legislation of the Russian Federation, 2009, No. 25, Art. 3060), Model Regulations for the Interaction of Federal Executive Bodies, approved (Collected Legislation of the Russian Federation, 2005, No. 4, Art. 305), Model Regulations for the Internal Organization of Federal Executive Bodies, approved (Collected Legislation of the Russian Federation, 2005, No. 31, Art. 3233), and Methodological recommendations for the development of instructions for office work in federal executive authorities, approved (recognized as not requiring state registration, letter of the Ministry of Justice of the Russian Federation dated April 26, 2010 N 01/6756-DK), I order:

1. Approve the attached Instructions for office work in the Ministry of Finance of the Russian Federation.

2. Directors of departments should ensure that employees of the Ministry of Finance of the Russian Federation study this Instruction, as well as fulfill its requirements in practical work.

3. The Department of Information Technologies in the field of management of state and municipal finances and information support of the budget process (E.E. Chernyakova) should provide:

technical support for the activities of employees of the Ministry of Finance of the Russian Federation when working with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation;

conducting training for employees of the Ministry of Finance of the Russian Federation in working with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation in accordance with this Instruction.

4. To recognize as invalid:

Order of the Ministry of Finance of the Russian Federation dated March 5, 1998 N 35 “On streamlining the organization of work on the preparation, conclusion, registration and storage of contracts (agreements), in which one of the parties is the Ministry of Finance of the Russian Federation”;

Order of the Ministry of Finance of the Russian Federation dated May 15, 2008 N 258 “On approval of the Instructions for office work in the Ministry of Finance of the Russian Federation”;

Order of the Ministry of Finance of the Russian Federation dated February 9, 2012 N 23 “On amendments to certain orders of the Ministry of Finance of the Russian Federation”;

Order of the Ministry of Finance of the Russian Federation dated September 30, 2013 N 266 “On amendments to the Instructions for office work in the Ministry of Finance of the Russian Federation”;

Order of the Ministry of Finance of the Russian Federation dated June 1, 2016 N 188 “On the temporary regulations for organizing in the Ministry of Finance of the Russian Federation work with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation”;

Order of the Ministry of Finance of the Russian Federation dated September 7, 2016 N 358 “On amending the appendix to the Temporary Regulations for organizing in the Ministry of Finance of the Russian Federation work with electronic documents using the electronic document management system of the Ministry of Finance of the Russian Federation, approved by order of the Ministry of Finance of Russia dated June 1, 2016 city ​​N 188".

4. Entrust control over the implementation of this order to the Department of Administration and Control (A.A. Afanasyev).

Minister
A.G.SILUANOV

In accordance with Articles 165 and 264.1 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2007, No. 18, Art. 2117; No. 45, Art. 5424; 2010, No. 19, Art. 2291 ; 2013, No. 2331; 2014, No. 43, No. 27, Article 4278), Articles 21 and 23 of the Federal Law of December 6, 2011 -FZ “On Accounting” (Collected Legislation of the Russian Federation, 2011, No. 50, Art. 7344; 2013, No. 30, Art. 4084; No. 44, Art. 5631), subclause 5.2.21(1) of the Regulations on the Ministry of Finance of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 329 (Collection of Legislation of the Russian Federation, 2004, No. 31, Art. 3258; 2012, No. 44, Art. 6027), in order to regulate the budget accounting of assets and liabilities of the Russian Federation Federation, constituent entities of the Russian Federation and municipalities, operations that change the specified assets and liabilities, accounting of state (municipal) budgetary and autonomous institutions and the preparation of budget reporting, accounting (financial) reporting of state (municipal) budgetary and autonomous institutions, I order:

5. This Standard is applied when maintaining accounting records of material assets received (transferred) by an accounting entity for temporary possession and use or for temporary use under a lease agreement (property lease) or under an agreement for gratuitous use, recognized for accounting purposes as fixed assets, taking into account provisions established by other regulatory legal acts governing accounting and preparation of accounting (financial) statements.

When maintaining accounting records of fixed assets and preparing accounting (financial) statements, the following is carried out:

classification of transactions - accounting objects upon receipt (transfer) for temporary possession and use or for temporary use under a lease agreement (property lease) or under an agreement for the gratuitous use of property objects recognized for accounting purposes as fixed assets, as well as the assessment of these accounting objects ;

recognition of economic benefits (income) from fees for the use of property (rent) and (or) an increase in the value of real estate, recognized in accounting as investment real estate;

assessment of accounting objects - rights to receive income from those received for temporary possession and use or for temporary use under lease agreements (hire of property) or under agreements for the gratuitous use of real estate objects that are not recognized for accounting purposes as fixed assets, as well as disclosure in the accounting (financial) reporting information on such accounting objects.

disclosure in accordance with this Standard of information about other accounting items.

II. Terms and their definitions

6. Terms defined in other regulatory legal acts governing accounting and preparation of accounting (financial) statements are used in this Standard in the same meaning as they are used in these regulatory legal acts.

7. In this Standard, the following terms are used with the meanings specified.

Fixed assets are tangible assets, regardless of their cost, with a useful life of more than 12 months (unless otherwise provided by this Standard or other regulatory legal acts governing accounting and preparation of accounting (financial) statements), intended for repeated or permanent use subject of accounting with the right of operational management (the right of ownership and (or) use of property arising under a lease agreement (property lease) or an agreement for gratuitous use) in order to perform state (municipal) powers (functions), carry out activities to perform work, provide services or for the management needs of the accounting entity.

The specified material assets are recognized as fixed assets when they are in operation, in reserve, on conservation, as well as when they are transferred by the subject of accounting, including investment real estate, for temporary possession and use or for temporary use under a lease agreement (property lease) or free use agreement.

Fixed assets do not include:

a) non-produced assets;

b) property constituting the state (municipal) treasury, unless otherwise provided by this Standard;

c) tangible assets, including real estate objects intended for sale and (or) recorded as part of inventories, as well as tangible assets, including objects of unfinished construction, included in capital investments;

d) biological assets.

A group of fixed assets is a set of assets that are fixed assets allocated for accounting purposes, information on which is disclosed in the accounting (financial) statements as a general indicator.

The groups of fixed assets are:

a) residential premises;

b) non-residential premises (buildings and structures);

c) machinery and equipment;

d) vehicles;

e) production and household equipment;

f) perennial plantings;

g) investment property;

h) fixed assets not included in other groups.

Investment real estate is a real estate object (part of a real estate object), as well as movable property that, together with the specified object, constitutes a single property complex, owned and (or) used by an accounting entity for the purpose of receiving payments for the use of property (rent) and (or) increasing the value of real estate, but not intended to fulfill the state (municipal) powers (functions) assigned to the subject of accounting, carry out activities to perform work, provide services, or for the management needs of the subject of accounting and (or) sale.

Real estate occupied by the subject of accounting - fixed assets that are objects of real estate, owned and (or) used by the subject of accounting, including under lease agreements (property lease) or agreements for free use), intended for use in fulfilling the duties assigned to the subject accounting for state (municipal) powers (functions), carrying out activities to perform work, provide services or for the management needs of the subject of accounting.

Cultural heritage assets are assets that are material values ​​that arose as a result of historical events and have value from the point of view of history, archaeology, architecture, urban planning, art, science and technology, aesthetics, ethnology or anthropology, social culture and are evidence of eras and civilizations, authentic sources of information about the origin and development of culture (hereinafter referred to as cultural, historical, ecological (environment-related) value).

Cultural heritage assets include real estate objects (including objects of archaeological heritage) and other objects with territories historically associated with them, works of painting, sculpture, decorative and applied art, objects of science and technology and other objects of material culture that have cultural, historical, ecological (environmental) value.

Cultural heritage assets have the following characteristics:

a) the cultural, historical, environmental (environmental) value of an asset may not always be fully reflected in a monetary valuation based on market price;

b) in relation to cultural heritage assets, the legislation of the Russian Federation establishes restrictions (prohibitions) on their use, storage, sale (alienation);

c) material assets are irreplaceable (not subject to replacement), and their value usually increases over time, even with deterioration in physical condition;

d) the useful life of material assets that are cultural heritage assets cannot be accurately estimated and in some cases amounts to a period exceeding a hundred years.

Initial cost is the cost at which the asset was accepted by the accounting entity for accounting.

Depreciation is the amount of the cost of an asset that is gradually attributed to expenses over the course of its useful life (to reduce the financial result).

Useful life is the period during which the accounting entity envisages using the asset in its activities for the purposes for which it was acquired, created and (or) received (use for the planned purposes).

Revalued amount is the value of an asset at the date of revaluation less accumulated depreciation and accumulated impairment losses on the asset.

Book value is the original cost of an asset taking into account its changes.

Residual value is the value at which an asset is reflected in the accounting (financial) statements after deducting accumulated depreciation and accumulated losses from impairment of the asset.

Accumulated depreciation is the amount of depreciation calculated over the period of use of the asset (as of the date of the transaction with the asset and (or) as of the reporting date).

Accumulated loss from impairment of an asset is the amount of loss from impairment of an asset calculated over the period of use of the asset (as of the date of the transaction with the asset and (or) as of the reporting date).

Exchange transactions are transactions during which the accounting entity transfers (receives) assets on the condition of receiving (transferring) assets comparable in monetary value (value), mainly in the form of cash (their equivalents) and (or) other material assets, works, services, rights to use property.

Non-exchange transactions are transactions during which the accounting entity receives (transfers) assets without directly providing (receiving) in exchange assets comparable in monetary value (cash equivalents). Non-exchange transactions include transactions for the transfer (receipt) of assets free of charge (without charging a fee) or at insignificant prices in relation to the market price of an exchange transaction with similar assets.

III. Recognition (acceptance for accounting) of fixed assets

8. A material value is subject to recognition in accounting as part of fixed assets (hereinafter referred to as the object of fixed assets) provided that the subject of accounting predicts the receipt of economic benefits or useful potential from its use and the initial cost of the material value as an accounting object can be reliably estimated (hereinafter - criteria for recognition of fixed assets).

Material objects of property, with the exception of periodicals, constituting the library collection of the subject of accounting, are accepted for accounting as fixed assets, regardless of their useful life.

Objects of fixed assets that do not bring economic benefits to the accounting entity, do not have useful potential and in respect of which the receipt of economic benefits are not envisaged in the future, are accounted for in the off-balance sheet accounts of the Working Chart of Accounts of the accounting entity, approved by the accounting entity within the framework of its accounting policy (hereinafter referred to as off-balance sheet accounts ). Information about such fixed assets is subject to disclosure in the accounting (financial) statements.

9. The unit of accounting for fixed assets is an inventory item.

The recognition criteria for an item of fixed assets provided for in this Standard should be applied to the inventory item as a whole.

Each inventory item of fixed assets is assigned an inventory number in the manner established by the accounting policy of the accounting entity, taking into account the provisions of this Standard and the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions (hereinafter referred to as the Instructions for the Application of the Unified Chart of Accounts, Unified Chart of Accounts).

The inventory number assigned to an object of fixed assets remains with it for the entire period of its presence in the institution.

Inventory numbers of fixed assets that have been removed from balance sheet accounting are not assigned to fixed assets that are newly accepted for accounting.

10. When recognizing an item of fixed assets, the accounting entity determines the composition of the inventory item taking into account the provisions of this Standard and the materiality of the information disclosed in the accounting (financial) statements.

An object of fixed assets is recognized as an object of property with all fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects that constitute a single whole and are intended to perform a specific job.

A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted in a single complex (on the same foundation), as a result of which each object included in the complex can perform its functions only as part of complex, and not independently.

Fixed assets that have the same useful life, the cost of which is not significant (for example, library collections, peripheral devices and computer equipment, furniture used for the same period of time (tables, chairs, cabinets, other furniture used for furnishings of one premises), are combined into one inventory object, recognized for accounting purposes as a complex of fixed assets objects in accordance with the accounting policy of the accounting entity, taking into account the provisions of the Instructions for the application of the Unified Chart of Accounts.

A unit of accounting for fixed assets may be recognized as a part of a property in respect of which one can independently determine the period of receipt of future economic benefits, useful potential, or a part of the property that has a useful life that is different from the rest of the parts (the method of obtaining future economic benefits or useful potential), and cost which constitutes a significant amount of the total value of the property (hereinafter referred to as the structural part of the fixed asset). Moreover, such a unit of accounting for fixed assets is determined regardless of the possible physical isolation of part of the property.

An object of property that is in shared ownership is accepted by the accounting entity for accounting as part of fixed assets in proportion to the share of the right in the common (shared) property. In this case, the recognition criteria for a fixed asset item provided for in this Standard must be applied to the inventory item.

11. A property (part of it) received by the accounting entity under a lease agreement (property lease) and intended for the subsequent transfer of the received property for sublease (sublease), including the transfer of its rights and obligations under the lease agreement to another person (release), or to provide leased property for free use, is recognized by the accounting entity as an inventory item as part of the group of fixed assets “Investment Property”, subject to the criteria for recognition of a fixed asset item provided for in this Standard.

12. A cultural heritage asset is recognized as part of property, plant and equipment in accordance with the requirements of this Standard if the accounting entity has the opportunity to obtain future economic benefits or useful potential associated with the specified asset, or if its useful potential is not limited by its cultural value.

In other cases, a cultural heritage asset is reflected in off-balance sheet accounts at a notional valuation equal to one ruble.

13. Units of accounting for fixed assets determined upon their recognition (acceptance for accounting), based on new conditions for their use by the subject of accounting, may be reclassified into another group of fixed assets or into another category of accounting objects.

The disposal of an inventory item from one group of fixed assets and its reflection in another group of fixed assets in the event of reclassification must be reflected in accounting simultaneously.

The transfer of an item of fixed assets to another group of fixed assets or to another category of accounting items in connection with its reclassification does not lead to a change in its value both in accounting and for the purposes of valuation and disclosure of information in accounting (financial) statements.

IV. Valuation of fixed assets upon their recognition (acceptance for accounting)

14. An item of fixed assets is accepted for accounting from the moment it is recognized in accordance with this Standard at its original cost.

The initial cost of an item of fixed assets acquired as a result of exchange transactions or created by the accounting entity

15. The initial cost of an item of fixed assets acquired as a result of exchange transactions or created by an accounting entity is determined in the amount of capital investments actually made, formed taking into account the amounts of value added tax (hereinafter - VAT) presented to the accounting entity by suppliers (contractors, performers), except for the acquisition, creation (construction and (or) production) of a fixed asset item within the framework of the activities of an accounting entity subject to VAT, unless otherwise provided by the legislation of the Russian Federation on taxes and fees, which include:

a) the purchase price, including customs duties, non-refundable amounts of VAT (other tax), less received discounts (deductions, bonuses, benefits);

b) any actual costs for the acquisition, creation of an item of fixed assets, including its delivery to its destination and bringing it into a condition suitable for operation, including:

labor costs and insurance contributions for compulsory social insurance directly related to the creation of fixed assets;

the cost of work (services) to create a fixed asset object under a construction contract and other contracts;

state duties and other expenses for mandatory payments to the budgets of the budget system of the Russian Federation, made in connection with the acquisition (creation, production) of a fixed asset item;

the amount of remuneration for the provision of intermediary services in the acquisition of fixed assets;

site preparation costs;

shipping and unloading costs;

installation and assembly costs;

costs of checking the proper functioning of a fixed asset item, minus income from the sale of products produced until the fixed asset item is brought into a condition suitable for use (for example, samples obtained during equipment testing);

the amount of costs associated with the creation, production and (or) production of fixed assets, incurred by the subject of accounting for materials, services of third-party organizations (co-contractors, contractors (subcontractors);

costs of information and consulting services associated with the acquisition (creation, production) of fixed assets;

other costs directly related to the acquisition, construction and (or) production of fixed assets, including the costs of maintaining the directorate of a real estate property under construction and state construction supervision;

c) the amount of costs for dismantling and decommissioning a fixed asset object, as well as restoring the site on which the object is located, known at the time the fixed asset object was accepted for accounting. Such costs are recognized as the subject of accounting if the obligation to dismantle and (or) decommission an object of fixed assets, as well as to restore the site on which this object is located, is provided for by a contract of sale, use, or other contract (agreement) establishing the conditions of use object.

Actually made capital investments in perennial plantings are taken into account by the accounting entity when forming the initial cost of the fixed asset object annually in the amount of capital investments related to the areas accepted for operation, regardless of the completion of the entire complex of works.

16. The assessment of the initial cost of an item of fixed assets, the cost of which upon its acquisition is expressed in foreign currency, is made in the currency of the Russian Federation - the ruble equivalent, calculated on the date of acceptance of the item of fixed assets for accounting (making actual capital investments in the created item of fixed assets).

In the case of transfer in accordance with contracts (agreements) of preliminary payments (advances) in foreign currency in terms of expenses (expenses) included in the actual capital investments made, the ruble equivalent is calculated on the date of transfer of such advances. In this case, the calculation of the ruble equivalent in terms of the specified expenses (expenses) remaining unpaid in foreign currency on the date of recognition of the fixed asset item is carried out on the date of recognition of the corresponding fixed asset item.

After recognition of an item of fixed assets, any exchange rate (accounting) differences associated with the payment of the remaining outstanding debt on the date of recognition of the item of fixed assets for expenses (expenses) included in the volume of actually made capital investments are attributed to the financial result of the current period.

17. The initial cost of a fixed asset item does not include:

a) costs of opening new production facilities;

b) costs of introducing new products or services;

c) costs of operating in a new location or with a new group of service consumers (including costs of personnel training);

d) operating losses incurred by the accounting entity until the level of income from fees for the use of investment real estate (rent) reaches the level of income planned when recognizing the investment real estate object as part of the group of fixed assets;

e) administrative, general and other general overhead costs;

f) costs of performing operations accompanying the construction or creation of a fixed asset object, but which are not necessary to deliver the object to its destination and bring it into a condition suitable for use.

18. If the purchase agreement provides for a deferred payment for an item of fixed assets for a period exceeding 12 months, then the difference between the cost when paying without a deferred payment and the cost when paying taking into account a deferred payment is recognized as interest expenses, except in cases where such interest is included in the initial cost of the fixed asset in accordance with the requirements provided for by other applicable regulatory legal acts governing accounting and preparation of accounting (financial) statements.

19. Recognition of costs as part of actually made capital investments that form the cost of an item of fixed assets ceases when the item is in a condition suitable for its intended use.

Costs incurred during the use, maintenance or subsequent movement of an item of fixed assets are reflected as expenses of the current period.

A change in the book value of an item of fixed assets after its recognition in accounting is possible only in cases provided for by this Standard, other applicable regulatory legal acts governing accounting and preparation of accounting (financial) statements (in cases of completion, additional equipment, reconstruction, including with elements of restoration, technical re-equipment, modernization, partial liquidation (dismantling), replacement (partial replacement as part of a major overhaul for the purpose of reconstruction, technical re-equipment, modernization) of an object or its component, as well as revaluation of fixed assets).

Actually made capital investments that form the book value of the fixed asset object in the amount of costs for its modernization, retrofitting, reconstruction, including elements of restoration, technical re-equipment, reflected in budget accounting by the accounting entity exercising the powers of the recipient of budget funds, are transferred in the amount of capital investments made investments to the balance holder of an item of fixed assets in respect of which modernization, additional equipment, reconstruction, including elements of restoration, technical re-equipment have been carried out (completed), in order to attribute the amount of the specified actual capital investments to increase the book value of such an item of fixed assets.

20. The initial cost of an asset created on its own by an accounting entity (independently), recognized in accounting as an object of fixed assets, is determined in the manner prescribed by this Standard.

If the accounting entity produces assets both for sale and for use in the course of performing state (municipal) powers (functions), carrying out activities to perform work, provide services, or for the management needs of the accounting entity, then the initial cost of such an asset, recognized as an object of basic funds corresponds to the costs of its production.

At the same time, the initial cost of such a fixed asset item does not include the excess losses of raw materials, labor and other resources incurred during its creation, which are taken into account as part of the expenses of the accounting entity.

Recognition of interest on attracted borrowings as part of actual capital investments forming the initial cost of a fixed asset created by an institution on its own is carried out taking into account the provisions of this Standard and other applicable regulations governing accounting and preparation of accounting (financial) statements.

21. The initial cost of an item of fixed assets acquired through an exchange transaction in exchange for other assets, with the exception of cash (cash equivalents), is its fair value at the date of acquisition, except in cases where the exchange transaction is not of a commercial nature or when the fair value of the received the asset and the transferred assets cannot be measured reliably.

For the purposes of this Standard, an exchange transaction is considered to be of an arm's length nature if, as a result of the transaction, the cash flows or service potential of the assets exchanged are materially different and this results in a change in the cash flows or service potential of the area of ​​activity of the accounting entity for which the asset is acquired.

If the exchange transaction is not of an arm's length nature or the fair value of either the asset received or the asset transferred cannot be measured reliably, the initial cost of the asset received, which is recognized as an item of property, plant and equipment, is measured based on the residual value of the asset transferred in exchange.

If data on the residual value of the asset transferred in exchange is for some reason unavailable, or on the date of transfer the residual value of the asset transferred in exchange is zero, the accounting entity reflects the asset acquired through such an exchange transaction as part of fixed assets at a conditional valuation equal to one ruble.

Initial cost of an item of fixed assets acquired as a result of non-exchange transactions

22. The initial cost of an item of property, plant and equipment acquired as a result of a non-exchange transaction is its fair value at the date of acquisition.

23. If an item of fixed assets acquired through a non-exchange transaction cannot be assessed at fair value, its initial cost is assessed based on the residual value of the asset transferred in exchange.

If data on the residual value of the asset transferred in exchange is for some reason unavailable, or on the date of transfer the residual value of the asset transferred in exchange is zero, the accounting entity reflects the asset acquired through such a non-exchange transaction as part of fixed assets at a conditional valuation equal to one ruble.

24. Objects of fixed assets received by the accounting entity from the owner (founder), another public sector organization are subject to recognition in accounting at the valuation determined by the transferring party (owner (founder) - at the cost reflected in the transfer documents.

V. Subsequent valuation of fixed assets

25. After an asset is recognized in accounting as an item of fixed assets, it is accounted for at its book value.

The amounts of accumulated depreciation and accumulated losses from impairment of fixed assets are reflected separately in accounting.

26. Reflection in the accounting of fixed assets intended for alienation not in favor of public sector organizations is carried out taking into account the features provided for in this Standard.

27. If the procedure for operating a fixed asset item (its components) requires the replacement of individual components of the facility, the costs of such replacement, including during major repairs, are included in the cost of the fixed asset item at the time of their occurrence, subject to compliance with the recognition criteria object of fixed assets provided for by this Standard.

In this case, the cost of the fixed asset item is reduced by the cost of the replaced (retired) parts in accordance with the provisions of this Standard on the derecognition (disposal from accounting) of fixed asset items.

The accounting entity establishes in its accounting policies the application in accounting of the provisions of this paragraph in relation to groups of fixed assets.

28. The costs of creating assets during regular inspections for defects, which are a prerequisite for their operation, as well as during repairs, form the volume of capital investments made with further recognition in the cost of the fixed asset object only subject to compliance with the recognition criteria for the fixed asset object provided for of this Standard. In this case, any amount of costs for the previous repair previously taken into account in the cost of the fixed asset item is subject to write-off as expenses of the current period (to reduce the financial result).

The accounting entity establishes in its accounting policies the application of the provisions of this paragraph when maintaining records of fixed assets and groups of fixed assets.

Accounting for fixed assets intended for alienation not in favor of public sector organizations

29. An item of fixed assets intended for alienation not in favor of public sector organizations is reflected in accounting at fair value determined by the market price method.

30. The result of revaluation to fair value, determined by the market price method, is reflected in accounting and disclosed in the accounting (financial) statements separately as part of the financial result of the current period.

Reclassification of fixed assets included in the group of fixed assets “Investment real estate”

31. The transfer of fixed assets to the group of fixed assets “Investment real estate” or exclusion from it must be carried out in relation to real estate objects (part of a real estate object), as well as movable property that, together with the specified objects, constitutes unified property complexes used by the subject of accounting for the purpose of receiving payment for the use of property (rent) and (or) an increase in the value of real estate, in the event of a change in the purpose of their use, in case of:

a) completion of the use of fixed assets during the execution of state (municipal) powers (functions) by the accounting entity, the implementation of activities to perform work, provide services or for management needs, in order to provide them under a lease agreement (property lease) or a gratuitous use agreement ( transfer of fixed assets from the real estate occupied by the accounting entity to the group of fixed assets “Investment real estate”);

b) resumption of use of fixed assets previously provided under a lease (property loan) or gratuitous use agreement, in the course of the accounting entity performing state (municipal) powers (functions), carrying out activities to perform work, provide services or for management needs (translation from the group of fixed assets “Investment real estate” to the composition of fixed assets related to real estate occupied by the subject of accounting).

Transfer to the group of fixed assets “Investment real estate” or exclusion from it of property objects that make up the state (municipal) treasury should be carried out in relation to real estate objects (parts of a real estate object), as well as movable property that, together with the specified objects, constitutes a single property complex used with for the purpose of receiving payment for the use of property (rent) and (or) increasing the value of real estate, when:

a) concluding a lease agreement (property lease) or a free use agreement (transfer to the group of fixed assets “Investment real estate” from the category of accounting objects “Inventories”);

b) completion (termination, dissolution) of a lease agreement (property lease) or an agreement for gratuitous use (transfer from the group of fixed assets “Investment real estate” to the category of accounting objects “Inventories”);

c) the beginning of reconstruction of a property for the purpose of its further sale (transfer from the group of fixed assets “Investment property” to the category of accounting objects “Inventories”).

VI. Depreciation of a fixed asset item

32. The cost of an item of fixed assets is transferred to expenses (to reduce the financial result) through straight-line depreciation over its useful life.

The amount of depreciation for each period is recognized as part of the expenses of the current period (reduced to a decrease in the financial result), except for cases when it is included in the cost of another asset.

33. Depreciation of a fixed asset item begins on the 1st day of the month following the month it was accepted for accounting.

34. Depreciation of a fixed asset item ceases from the 1st day of the month following the month of derecognition (disposal from accounting), or from the 1st day of the month following the month in which the residual value of the fixed asset item became equal to zero.

Accrual of depreciation of an item of fixed assets is not suspended in cases where the item of fixed assets is idle or not used or is held for subsequent transfer (write-off), except for the case when the residual value of the item of fixed assets has become equal to zero.

35. The useful life of an item of fixed assets is determined based on:

a) the expected period of receipt of economic benefits and (or) useful potential contained in the asset recognized as an object of fixed assets.

At the same time, for fixed assets included in accordance with Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 “On the Classification of fixed assets included in depreciation groups” (Collected Legislation of the Russian Federation, 2002, No. 1, Art. 52; 2016, No. 29, Art. 4818), in depreciation groups from the first to the ninth, the useful life is determined by the longest period established for the specified depreciation groups; in the tenth depreciation group, the useful life is calculated based on the uniform norms of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR, approved by Resolution of the Council of Ministers of the USSR of October 22, 1990 No. 1072 “On the uniform norms of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR "(SP SSR, 1990, No. 30, Art. 140);

the expected life of the facility in accordance with its expected productivity or capacity;

expected physical wear, depending on the operating mode, natural conditions and the influence of an aggressive environment, the repair system;

other restrictions on the use of this facility, including those established in accordance with the legislation of the Russian Federation;

warranty period for use of the object;

terms of actual operation and previously accrued amount of depreciation - for objects received free of charge from other accounting entities, state (municipal) organizations.

36. The depreciation method reflects the expected manner in which the future economic benefits or service potential contained in an asset will be realized.

Depreciation of a fixed asset item is calculated in accordance with the accounting policy of the accounting entity using one of the following methods:

linear method. This method assumes uniform accrual of a constant amount of depreciation throughout the entire useful life of the asset;

using the reducing balance method. When using this method, the annual amount of depreciation is determined based on the residual value of the object at the beginning of the reporting year and the depreciation rate calculated based on the useful life of this object and a coefficient not exceeding 3, used by the accounting entity and established by it in accordance with its accounting policies;

proportional to the volume of production. The method is to charge a depreciation amount based on the expected use or expected performance of the asset. In accordance with this method, the amount of depreciation can be equal to zero during the stoppage of production of products using the corresponding fixed asset item.

37. The accounting entity selects the depreciation method that most accurately reflects the expected manner in which the future economic benefits or service potential embodied in the asset will be achieved.

The selected depreciation method is applied to an item of property, plant and equipment consistently from period to period, unless there is a change in the expected method of obtaining future economic benefits or useful potential from the use of the item of property, plant and equipment.

If the methods of obtaining future economic benefits or useful potential for fixed assets included in the same group of fixed assets are the same, it is possible to apply one depreciation method to the group of fixed assets as a whole.

38. In cases of change in the expected method of obtaining economic benefits or useful potential contained in an asset, the validity of the applied depreciation method is assessed as of January 1 of the year following the year of such change.

If there is a significant change in the expected manner in which future economic benefits or service potential will be generated from the use of an item of property, plant and equipment, the depreciation method to be used over its remaining useful life may be changed.

Recalculation of accumulated depreciation as of the date of revision of the depreciation method, if it is changed, is not required.

39. Depreciation of a fixed asset item is calculated taking into account the following provisions:

a) for fixed assets worth more than 100,000 rubles, depreciation is accrued in accordance with the calculated depreciation rates;

b) for fixed assets worth up to 10,000 rubles inclusive, with the exception of library collection objects, depreciation is not charged. The initial cost of a fixed asset object commissioned (transferred) into operation, which is an object of movable property, worth up to 10,000 rubles inclusive, with the exception of library collection objects, is written off from the balance sheet while simultaneously reflecting the fixed asset object on an off-balance sheet account in accordance with the procedure for applying the Unified Plan accounting accounts;

c) for a library fund object worth up to 100,000 rubles inclusive, depreciation is charged in the amount of 100% of the original cost when it is put into operation;

d) for another fixed asset costing from 10,000 to 100,000 rubles inclusive, depreciation is charged at 100% of the original cost when it is put into operation.

40. Depreciation is charged on the structural part of an object of fixed assets separately from the depreciation of other parts that, together with the structural parts of an object of fixed assets, constitute a single object of property (a single object of fixed assets).

For the purposes of calculating depreciation, the accounting entity, in accordance with the decision of the commission on the receipt and disposal of assets, distributes the cost of the fixed asset object, consisting of such parts, between its parts.

The useful life and method of calculating depreciation of the structural part of a fixed asset may coincide with the useful life and method of calculating depreciation of other parts that, together with the structural parts of the fixed asset, constitute a single object of property (a single object of fixed assets). In cases established by the accounting policy of the accounting entity, when determining the amount of depreciation of such parts, they are combined.

If the accounting entity separately accrues depreciation for the structural parts of a fixed asset object, then for other parts that, together with the structural parts of the fixed asset object, constitute a single property object (a single fixed asset object), depreciation is calculated independently.

41. When revaluing an item of fixed assets (including items of fixed assets alienated not in favor of public sector organizations), the amount of accumulated depreciation calculated as of the date of revaluation is taken into account in one of the following ways, fixed by the accounting entity in the accounting policy:

a) recalculation of accumulated depreciation, in which the accumulated depreciation calculated on the date of revaluation is recalculated in proportion to the change in the original cost of an item of fixed assets so that its residual value after revaluation is equal to its revalued value. This method involves increasing (multiplying) the book value and accumulated depreciation by the same factor in such a way that, when summed up, the revalued value is obtained on the date of the revaluation;

b) accumulated depreciation calculated at the date of revaluation is deducted from the book value of the fixed asset, after which the residual value is recalculated to the revalued value of the asset. The specified method of recalculating accumulated depreciation provides that the accumulated depreciation calculated before the revaluation is attributed to the decrease in the book value of the fixed asset item (by credit of the corresponding balance sheet accounts of fixed assets) with the reflection of an increase in the residual value of the fixed asset by the debit of the corresponding balance sheet accounts of fixed assets by the amount of its revaluation to fair value. From the moment of revaluation in this way, depreciation is accrued for the fixed asset item for the remaining useful life at the same calculated depreciation rate as before the moment of revaluation.

42. The amount of adjustment that arises when recalculating or excluding accumulated depreciation amounts forms part of the amount of increase or decrease in the residual value of fixed assets to be reflected in accounting.

VII. Impairment of an item of fixed assets

43. To determine signs of impairment of an item of fixed assets by the accounting entity, the provisions of the federal accounting standard for public sector organizations “Impairment of Assets” (hereinafter referred to as the Federal Standard “Impairment of Assets”) are applied.

The accumulated loss from impairment of an item of fixed assets is reflected in accounting separately from the cost of the item of fixed assets by analogy with the amount of accumulated depreciation for this item of fixed assets.

44. Impairment of an item of property, plant and equipment, as well as any subsequent acquisition or construction of assets that replace such item of property, plant and equipment in connection with the impairment of an item of property, plant and equipment, are separate economic events and must be accounted for separately.

Recognition of impairment of an item of fixed assets is carried out in accordance with the Federal standard “Impairment of Assets”.

The disposal of a fixed asset item from accounting is determined in accordance with this Standard.

The cost of fixed assets restored, acquired or constructed to replace retired fixed assets is determined in accordance with this Standard.

VIII. Termination of recognition (disposal from accounting) of an item of fixed assets

45. Recognition of an item of fixed assets in accounting as an asset is terminated in the event of disposal of the property:

a) on the grounds providing for a decision to write off state (municipal) property;

b) when, by decision of the accounting entity, the use of an item of fixed assets is terminated for the purposes provided for when recognizing the item of fixed assets, and the accounting entity ceases to receive economic benefits or useful potential from the further use of the item of fixed assets by the accounting entity;

c) upon transfer in accordance with a lease agreement (property lease) or an agreement for gratuitous use, if the recipient of such property has an accounting item as part of fixed assets;

d) upon transfer to another public sector organization;

e) upon transfer as a result of sale (donation);

f) on other grounds providing, in accordance with the legislation of the Russian Federation, for the termination of the right to operational management of property (the right to own and (or) use property received under a lease agreement (property lease) or an agreement for gratuitous use).

46. ​​Upon termination of recognition of an object of fixed assets as an asset by the accounting entity, the disposal of the object of fixed assets from the accounting records is reflected on the corresponding balance sheet accounts - on the credit of the corresponding balance sheet accounts of fixed assets.

When making a decision to reflect the disposal of an item of fixed assets from accounting by the accounting entity, the following criteria for derecognition of an item of fixed assets are applied:

a) the accounting entity does not exercise control over the asset recognized as part of fixed assets, does not incur expenses and does not have the right to receive economic benefits, extract useful potential associated with the disposal (ownership and (or) use) of the property reflected in the accounting records in composition of fixed assets;

b) the accounting entity does not participate in the disposal (ownership and (or) use) of a retired item of property reflected in accounting as part of fixed assets or in the implementation of its use to the extent that was provided for when recognizing the item of property as part of fixed assets;

c) the amount of income (expense) from the disposal of a fixed asset item has an estimate;

d) the predicted economic benefits or useful potential associated with the fixed asset item, as well as the predicted (incurred) costs (losses) associated with the disposal of the fixed asset item, are estimated.

47. Income receivable upon disposal of an item of property, plant and equipment is subject to initial recognition at fair value.

If the contract for the sale of a retiring fixed asset item provides for a deferred payment for a period exceeding 12 months, then the fair value of the income receivable upon disposal of the fixed asset item is recognized as the amount calculated without taking into account the deferred payment. The difference between the amount of income receivable upon disposal of a fixed asset item, when paid without taking into account deferred payment, and the amount of income receivable upon disposal of a fixed asset item, when paid taking into account deferred payment, is recognized as interest income.

48. The financial result arising from the disposal of an item of fixed assets is reflected as part of the financial result of the current period.

49. The financial result arising from the disposal of a fixed asset item is determined as the difference between the proceeds from disposal, if any, and the residual value of the fixed asset item.

50. If, in accordance with this Standard, after recognition of an item of fixed assets (formation of the initial cost of an item of fixed assets), costs for replacing part of the item are included in its balance sheet value, then the residual value of the replaced (retired) part of the item of fixed assets should be attributed to the financial result of the current period (written off from accounting) regardless of whether this part of the fixed asset was depreciated separately or not.

In the event that it is not possible to determine the residual value of the replaced part of the fixed asset, the amount attributable to the financial result of the current period of the residual value of the replaced (retired) part of the fixed asset may be equivalent to the costs of its replacement (purchase or construction) at the time of their recognition.

IX. Disclosure of information about fixed assets (results of operations with them) in accounting (financial) statements

51. For each group of fixed assets accounted for by the accounting entity, the following information is disclosed in the accounting (financial) statements:

a) the methods used to calculate depreciation;

b) the methods used to determine useful life;

c) the amount of the book value, as well as the amount of accumulated depreciation in combination with the amount of accumulated losses from impairment of fixed assets included in the corresponding group at the beginning and at the end of the period;

d) reconciliation of the residual value at the beginning and end of the period, revealing:

the amount of the cost of received fixed assets with separate disclosure of the amounts of receipts as a result of the acquisition (creation) of fixed assets, receipt of objects from the owner (founder), another public sector organization, as a result of increases in the book value of fixed assets, as a result of reclassifications;

the amount of the value of retired fixed assets with separate disclosure of disposal amounts as a result of the transfer of property items accounted for as part of fixed assets to the owner (founder), another public sector organization, as well as as a result of reclassifications;

the amount of increase or decrease in the residual value of fixed assets as a result of recognition in relation to their losses from impairment of assets (reduction of losses from impairment of assets), reflected or restored in accordance with the Federal standard “Impairment of Assets”, the amount of accumulated loss from impairment of fixed assets for the reporting period date;

the amount of accrued depreciation on fixed assets, the amount of accumulated depreciation as of the reporting date;

net exchange differences arising when translating accounting (financial) statements from a functional currency into a presentation currency different from it or translating accounting (financial) statements in a foreign currency for foreign operations into a functional currency;

the original cost, book value and revalued value of fixed assets disposed not in favor of public sector organizations;

other changes in the value of fixed assets.

52. Additionally, for each group of fixed assets, the following information is disclosed in the accounting (financial) statements:

a) the presence and size of restrictions on property rights or other rights granted, the value of real estate and especially valuable movable property that the accounting entity does not have the right to use as security for the fulfillment of its obligations, as well as a list of fixed assets transferred as security for the fulfillment of the obligations of the accounting entity, and their residual value at the beginning and end of the reporting period;

b) the amount of costs included in the cost of fixed assets during its construction, at the beginning and end of the reporting period;

c) the amount of contractual obligations for the acquisition (construction) of fixed assets at the end of the reporting period;

d) the amount of compensation due from third parties in connection with the impairment, loss or transfer of fixed assets included in the income of the current period. In the event that information on the specified amounts of compensation is not disclosed separately in the Statement of Financial Results, such information is disclosed in the Explanatory Note presented as part of the accounting (financial) statements.

53. In relation to the group of fixed assets “Investment real estate” the following information is also disclosed:

a) description of investment real estate objects;

b) criteria for recognizing fixed assets used when assigning assets to the group of fixed assets “Investment real estate”;

c) amounts recognized as income from fees for the use of property (rent) and (or) an increase in the value of real estate accounted for as part of the group of fixed assets “Investment real estate”;

d) amounts recognized as expenses (including expenses for major repairs and (or) maintenance of property) associated with investment property, income from fees for the use of such property (rent) and (or) from an increase in the value of such property reflected in the financial result of the reporting period;

e) amounts recognized as expenses (including expenses for major repairs and (or) maintenance of property) associated with the ownership and (or) use of investment real estate for which no income from fees for the use of such property was received in the reporting period (rent) and (or) from an increase in the value of such property;

f) the presence of restrictions regarding the possibility of selling investment real estate or receipts of economic benefits (income) from disposal, as well as the amount of these restrictions.

54. An accounting entity that uses in its activities real estate objects received under lease agreements (tenancy agreements) or agreements for gratuitous use, recognized in accounting as part of fixed assets, discloses in the accounting (financial) statements the information:

a) about investment real estate objects received under lease agreements (property lease) or under agreements for gratuitous use;

b) about investment real estate objects transferred under lease (sublease) agreements (property lease (sublease) or under gratuitous use agreements.

55. The accounting (financial) statements disclose the nature and consequences of changes in estimates of fixed assets that have an impact in the reporting period or that will have an impact in subsequent periods in relation to:

a) useful life of fixed assets;

b) methods for calculating depreciation of fixed assets.

56. The Explanatory Note presented as part of the accounting (financial) statements additionally (if available) discloses information regarding:

a) book value and residual value of temporarily unused (not used) fixed assets;

b) the book value of fixed assets that are in operation and have zero residual value;

c) the book value and residual value of fixed assets withdrawn from operation or held until their disposal.

X. Transitional provisions of the Standard when first applied

57. Accounting objects subject to reflection in accordance with this Standard in accounting on the relevant balance sheet accounts, previously not recognized as such as part of fixed assets and (or) reflected in off-balance sheet accounting, are recognized as an accounting entity as part of fixed assets (reflected in accounting on the corresponding balance sheet accounts) at their original cost determined in accordance with this Standard.

58. Objects of immovable state (municipal) property that meet the criteria for recognition of fixed assets provided for by this Standard are reflected upon the first application of this Standard in accounting on the corresponding balance sheet accounts at their cadastral value, which is recognized as the book value of these fixed assets.

Accumulated depreciation calculated as of the date of revision of the value of such real estate assets is subject to write-off.

When the value of such real estate is revised, the useful life of the real estate is revised taking into account the provisions provided for in this Standard.

Further depreciation on such real estate is based on the revised book value and useful life.

59. If a cadastral valuation for a property is not available for any reason on the date of first application of this Standard, the accounting entity reflects such assets at the book value formed as of the date of first application of this Standard, until the moment when the cadastral valuation for such property will be determined.

Information about such fixed assets is subject to disclosure in accounting (financial) statements separately from other information.

If data on the value of a property that meets the criteria for recognition of a fixed asset provided for in this Standard is unavailable for some reason, the accounting entity reflects such a fixed asset on balance sheet accounts in a conditional valuation equal to one ruble. After receiving a cadastral valuation of a real estate property, the accounting entity carries out a review of the book value and useful life of the property in accordance with the provisions of this Standard.

60. The financial result generated upon the first application of this Standard from the recognition of fixed assets that were not previously reflected in accounting, as well as from the revision of the book value of real estate, is reflected by the accounting entity as an adjustment to the financial result of previous reporting periods at the beginning of the reporting period.

The results of this adjustment are disclosed in the notes to the accounting (financial) statements separately from other information.

61. When an accountant initially recognizes an item of property, plant and equipment (other than real estate) in accordance with this Standard, any accumulated depreciation and any accumulated impairment losses associated with that item of property, plant and equipment are recognized simultaneously as if the accountant had always applied the provisions of this Standard.

Comparative information on fixed assets (their receipts, disposals) for the years preceding the first application of this Standard is not recalculated.

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*(1) approved by order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n (registered with the Ministry of Justice of the Russian Federation on April 22, 2011, registration number 20558), as amended by orders of the Ministry of Finance of the Russian Federation dated October 26, 2012 No. 139n (registered with the Ministry of Justice of the Russian Federation on December 19, 2012, registration number 26195), dated December 29, 2014 No. 172n (registered with the Ministry of Justice of the Russian Federation on February 4, 2015, registration number 35854), dated March 20 2015 No. 43n (registered with the Ministry of Justice of the Russian Federation on April 1, 2015, registration number 36668), dated December 17, 2015 No. 199n (registered with the Ministry of Justice of the Russian Federation on January 28, 2016, registration number 40889), dated November 16, 2016 No. 209n (registered with the Ministry of Justice of the Russian Federation on December 15, 2016, registration number 44741);

*(2) approved by order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 256n “On approval of the federal accounting standard for public sector organizations “Conceptual framework for accounting and reporting of public sector organizations” (registered with the Ministry of Justice of the Russian Federation on April 27, 2017 , registration number 46517.

*(4) approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application" (registered with the Ministry of Justice of the Russian Federation on December 30, 2010, registration number 19452), as amended by orders of the Ministry of Finance of the Russian Federation dated October 12, 2012 No. 134n (registered with the Ministry of Justice Russian Federation on December 10, 2012, registration number 26060), dated August 29, 2014 No. 89n (registered with the Ministry of Justice of the Russian Federation on October 20, 2014, registration number 34361), dated August 6, 2015 No. 124n (registered in Ministry of Justice of the Russian Federation on August 27, 2015, registration number 38719), dated March 1, 2016 No. 16n (registered with the Ministry of Justice of the Russian Federation on March 25, 2016, registration number 41570); dated November 16, 2016 No. 209n (registered with the Ministry of Justice of the Russian Federation on December 15, 2016, registration number 44741);

*(5) approved by order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 259n “On approval of the federal accounting standard for public sector organizations “Impairment of Assets” (registered with the Ministry of Justice of the Russian Federation, registration number).

Document overview

The federal accounting standard for public sector organizations “Fixed Assets” has been approved.

The standard establishes uniform requirements for the accounting of assets classified as fixed assets, as well as requirements for information about fixed assets (the results of transactions with them) disclosed in accounting (financial) statements.

The provisions of the standard are applied simultaneously with the accounting standard for public sector organizations "Conceptual framework for accounting and reporting of public sector organizations."

It is spelled out how fixed assets are recognized, how they are valued, and how they are removed from accounting. Attention is paid to depreciation and depreciation of objects. Provides how information is disclosed in accounting (financial) statements.

The standard is applied when maintaining budgetary accounting, accounting of state (municipal) budgetary and autonomous institutions from January 1, 2018, drawing up budgetary, accounting (financial) statements starting from the 2018 reporting.

PROVIDING INFORMATION TO STATE (MUNICIPAL)

BY THE INSTITUTION, ITS POSTING ON THE OFFICIAL SITE ON THE NETWORK

INTERNET AND MAINTENANCE OF THE SITE

The founder's decision to appoint the head of the institution

Constituent documents (information letter of the state statistics body)

Constituent documents (information letter of the state statistics body)

Annual financial statements of the institution (Report on budget execution (f. 0503127)

Judicial practice and legislation - Order of the Ministry of Finance of Russia dated July 21, 2011 N 86n (as amended on December 17, 2015) On approval of the procedure for providing information by a state (municipal) institution, posting it on the official website on the Internet and maintaining the said website

20. The Plan (Plan, taking into account changes) approved by the head of the institution is submitted to the federal executive body exercising the functions and powers of the founder, and is posted on the official website on the Internet information and telecommunications network in accordance with the Procedure for the provision of information by a state (municipal) institution, its placement on the official website on the Internet and maintaining the specified site, approved by Order of the Ministry of Finance of the Russian Federation dated July 21, 2011 N 86n “On approval of the Procedure for submitting information by a state (municipal) institution, posting it on the official website on the Internet and maintaining the specified site" (registered by the Ministry of Justice of the Russian Federation on October 11, 2011, registration N 22013), as amended by orders of the Ministry of Finance of the Russian Federation dated September 23, 2013 N 98n (registered by the Ministry of Justice of the Russian Federation on November 21, 2013, registration N 30423) and dated December 17, 2015 N 201n (registered by the Ministry of Justice of the Russian Federation on January 21, 2016, registration N 40678).