Fire alarm wiring accounting. Accounting for operations related to the installation of anti-theft security alarms. The fire alarm was installed with the consent of the landlord

In the practical work of an accountant, there are often cases when it is almost impossible to give an exact answer to a question. For the most part, this is due to an insufficiently developed regulatory framework and the lack of clear and precise wording in the legislation. One of these problematic operations is the reflection in the accounting of fire alarms and other similar systems (burglar alarms, panic buttons, video surveillance systems, cable systems for local computer networks). In this article, our expert analyzes the legislation on this issue and presents arguments in favor of his position. Based on the information provided, the accountant will be able to form his own opinion and make an informed decision.

The question of how to correctly reflect in budget accounting the costs of installing fire alarms and other information and communication systems is constantly asked by accountants. To answer it, you need to understand a number of points.

Is a fire alarm an object of fixed assets?

In order to correctly reflect in accounting the costs of installing fire alarms and other information and communication systems, it is first necessary to understand whether they are investments in fixed assets or inventories or should be written off as operating expenses of the institution.

Current issue

Based on the results of the 2009 audit, the institution was told that the costs of installing a fire alarm, made under subarticle 226 “Other work, services” of KOSGU, must be restored in accounting as an object of fixed assets. How should this be done if the costs were written off last year?

The fire alarm does not fit the definition of fixed assets given in Instruction No. 148n, and according to OKOF it is subject to accounting as part of the building, therefore there is no need to restore the expenses incurred. If the institution still intends to comply with the requirements of the inspectors in 2010 and restore the alarm system as an object of fixed assets, the following entry must be made in budget accounting: Debit KRB 0 101 04 310 Credit KDB 0 401 01 180.

The procedure for correcting errors found in budget accounting registers is established by clause 4 of Instruction No. 148n. According to this paragraph, an error detected in the budget accounting registers for the reporting period for which budget reporting has already been submitted in the prescribed manner is documented using the “red reversal” method and an additional accounting entry with the date the error was discovered. However, since the expense accounts were closed at the end of the last financial year, we cannot apply the “red reversal” method in this case and use the income account.

The feasibility of restoring the accounting of fire alarms and other similar systems must also be considered taking into account clause 20 of Art. 250 Tax Code of the Russian Federation. According to this paragraph, non-operating income is recognized, in particular, income in the form of the value of surplus inventories and other property that are identified as a result of inventory. Despite the fact that the operation in question is the correction of a mistake made in the past reporting period, and not surpluses, a controversial situation with the tax authority cannot be ruled out.

The procedure for maintaining records of fixed assets and intangible assets is established by Instruction No. 148n. According to clause 16 of this Instruction, fixed assets are:

object with all fixtures and fittings;
a separate structurally isolated object designed to perform certain independent functions;
a separate complex of structurally articulated objects that constitute a single whole and are intended to perform a specific job.

Fixed assets do not include items that last less than one year, regardless of their cost, inventories, as well as machinery and equipment commissioned for installation and (or) subject to installation, material objects that are in transit or are included in unfinished capital investments.

Thus, in accordance with Instruction No. 148n, the criteria for classifying an object as fixed assets are:

useful life more than 12 months;
performing certain independent functions.

Without a doubt, fire alarms (and other similar systems) are not a separate structurally isolated object, nor can they be considered as a separate complex of structurally articulated objects. The parts of the alarm are quite easily separated from each other, like a trailer from a car; they are not connected to each other structurally, like a door to a cabinet, like a screen to a laptop.

In its design, an alarm system, like any other information and communication system (video surveillance system, cable lines of a local computer network), is similar to the electrical wiring system in a building, which no one would think of considering as a separate object of fixed assets, since it is inseparable from the building.

Confirmation of this conclusion can be found in the All-Russian Classifier of Fixed Assets OK 013-94 (hereinafter - OKOF), approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359.

OKOF was developed, in particular, to solve problems of assessing the volume, composition and condition of fixed assets. In addition to the list of codes, this document in the introductory part contains large number definitions on the basis of which the provisions for accounting for fixed assets were developed, established in Instruction No. 148n and previously existing instructions for budget accounting.

Thus, according to OKOF, communications inside buildings necessary for their operation, including the internal network of power and lighting electrical wiring with all lighting fixtures, internal telephone and alarm networks are included in the buildings. Electrical lighting wiring and internal telephone and alarm networks are included in buildings, starting from the entrance box or cable terminations (including the box and couplings), or grommets (including the grommets themselves).

Important nuance

The main purpose of reflecting fixed assets in budget accounting is to control their safety. It is for control that inventory numbers are applied to fixed assets; the Inventory card of the fixed asset records the list of main components, serial and factory numbers; Inventory lists of fixed assets are maintained. At the same time, nothing threatens the safety of the fire alarm or any of its parts; it is impossible to unnoticedly remove any of its components. Therefore, the absence of a fire alarm on the balance sheet as a separate fixed asset item will not lead to loss of property.

According to clause 20 of Instruction No. 148n, the grouping of fixed assets into the corresponding accounts of the Chart of Accounts of Budget Accounting is carried out in accordance with the sections of the classification established by OKOF.

Consequently, based on the above standards, we can conclude that fire alarms and other information and communication systems are not a separate object of fixed assets.

Is it necessary to take into account individual elements of the fire

During inspections of institutions by tax authorities and authorities financial control Often there is a requirement to register individual structural elements of a fire alarm system, for example a control panel.

The question immediately arises: how, based on the certificate of completion of work presented by the contractor, which indicates everything that was used for installation (wires, sensors, fasteners, consumables, components and blocks), to single out individual objects that claim to be fixed assets; will the accountant understand what “Module KLMN-138” is; Do the accountant and other members of the commission for the receipt and disposal of fixed assets have enough qualifications for this?

As an additional argument for not counting individual elements, one can use the analogy of computer technology. The Russian Ministry of Finance has repeatedly noted that neither the monitor nor the computer system unit are separate objects of fixed assets, since they do not function independently (for example, letters of the Russian Ministry of Finance dated November 14, 2008 No. 03-11-04/2/169, dated September 4, 2007 No. 03-03-06/1/639). Since 2009, a similar approach has been enshrined in the methodological recommendations for the use of KOSGU.

The fire alarm control unit is many times simpler than the computer system unit; the video surveillance system monitor is much more primitive than the computer monitor. In addition, the control unit cannot function without a fire alarm, the hub (HUB) cannot function without a local computer network, and the monitor cannot function without a video surveillance system.

Thus, separating individual independent elements from fire alarms and other information and communication systems is difficult and not documented.

Does the installation of an alarm system affect the book value of the building?

In accordance with clause 12 of Instruction No. 148n, a change in the initial cost of non-financial asset objects is made only in cases of completion, additional equipment, reconstruction, modernization, partial liquidation (dismantling), as well as revaluation of non-financial asset objects.

The letter of the Ministry of Finance of Russia dated 02/05/2010 No. 02-05-10/383 (hereinafter referred to as the Methodological Recommendations for the Application of KOSGU), developed for the correct application of KOSGU, explains what work relates to reconstruction, modernization, and retrofitting:

reconstruction includes changing the parameters of capital construction projects, their parts (height, number of floors, area, production capacity indicators, volume) and the quality of engineering and technical support;
to modernization - a set of works to improve an object of fixed assets, leading to an increase in the technical level and economic characteristics object, carried out by replacing its structural elements and systems with more efficient ones;
to retrofitting - supplementing fixed assets with new parts, parts and other mechanisms that will form a single whole with this equipment, give it new additional functions or change performance indicators, and their separate use will be impossible.

Expenses for payment of contracts for reconstruction, technical re-equipment, expansion and modernization of fixed assets are included in Art. 310 "Increase in the value of fixed assets" KOSGU.

The installation of a fire alarm cannot be classified as reconstruction, since this does not change the parameters of the capital construction project. It also cannot be classified as a retrofit because it does not involve any replacement of components. It is not an upgrade either, since the building does not receive new additional functions.

In accordance with Instructions No. 150n*, as well as Methodological recommendations for the use of KOSGU, the installation (including bringing into a condition suitable for use) of a security, fire alarm, local computer network, video surveillance system, access control and other similar systems is subject to payment under subsection 226 "Other works, services" KOSGU. Consequently, the installation of a fire alarm is not initially considered as reconstruction, modernization, or retrofitting. Otherwise, these expenses would be charged to Art. 310 "Increase in the value of fixed assets" KOSGU.

Thus, there is no legislative justification for increasing the initial cost of a building through the installation of fire alarms and other similar systems.

Where is information about the installed alarm displayed?

Of course, data on the installed fire alarm system should be reflected not only in the work completion report. All information about a fixed asset (in this case, a building), its characteristics, and operations performed with it are necessarily reflected in the Fixed Asset Inventory Card. Therefore, a record of the presence of a fire alarm in the building must be made in the “Brief individual characteristics of the facility” section of the building’s Inventory Card.

It is advisable to enter not only information about the presence of a fire alarm and any other information and communication system, but also about from what date and which specific room numbers are equipped with this or that system. The same fire alarm system can be created in stages, depending on the availability of funds.

In addition, in the order on accounting policy, it is possible to fix the features of accounting for such objects as fire alarms, local computer networks, for example, on an additional off-balance sheet account introduced for these purposes.

It is quite enough to reflect the fire alarm or other similar system in the Inventory card of the building where it is installed.

How to pay for fire alarm repairs and maintenance

Costs for troubleshooting (restoring operability) of non-financial assets, as well as systems (security, fire alarms, ventilation systems, etc.) installed in buildings (structures), in accordance with the Methodological recommendations for the application of KOSGU are subject to payment under subsection 225 "Works, services for property maintenance" KOSGU.

There is an opinion among accountants and other specialists that, under subarticle 225 of KOSGU, only the costs of maintaining property that is on the institution’s balance sheet can be paid.

However, neither in Instructions No. 150n nor in Methodical recommendations for the application of KOSGU, effective in 2010, the descriptions to Article 225 of KOSGU do not contain a requirement for the mandatory presence of serviced property on balance sheet or off-balance sheet accounts. There was no such requirement in Instructions No. 145n*, as well as in the Methodological Recommendations for the Application of KOSGU, which were in force in 2009.

The main thing is that this property is in use or under the operational management of the institution. The institution may well have property in use that is not reflected in balance sheet or off-balance sheet accounts, for example, inventories written off upon transfer to operation. In addition, until 2010, there was no obligation to reflect fixed assets worth up to 3,000 rubles on an off-balance sheet account. inclusive, issued for operation. At the same time, the costs of maintaining the listed assets were subject to payment under subsection 225 of KOSGU. Also, the fire alarm system is under the operational management of the institution, although it is not reflected as a separate item in the balance sheet.

To summarize, we can conclude that the costs of installing a fire alarm are subject to reflection in budget accounting with the following entry: Debit KRB1 401 01226 (KRB 2 106 04 340) Credit KRB 0 302 09 730.

Note to the accountant

Work on the installation and installation of a fire extinguishing system, fire alarm and warning people in a building to replace the fire alarm that was already in place is qualified as major renovation building, and not as its retrofitting. The object of accounting in this case is the building, and not the security and fire alarm system. Thus, the cost of carrying out these works should be included in the current expenses of the institution. A similar opinion is contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated February 29, 2008 No. KA-A40/14043-07 in case No. A40-10124/07-141-55.

The Ministry of Finance of Russia receives numerous letters regarding the issues of reflecting in accounting transactions related to the installation of security alarms on vehicles. Taxpayers, in particular, are interested in how alarms should be taken into account: those installed directly by the manufacturer; purchased and installed by the organization after the vehicle is put into operation; costing more (less than) 10,000 rubles. per unit. These and other questions are discussed in this article.

V.D. Clayey,
head of department
Department of Methodology accounting
and reporting of the Ministry of Finance of Russia

First of all, let us remind you general procedure for accepting fixed assets for accounting. The main regulatory legal document regulating the procedure for maintaining accounting records of fixed assets is the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 2bn (hereinafter referred to as PBU 6/01). In accordance with Clause 4 of PBU 6/01, when accepting assets for accounting as fixed assets, the following conditions must be met simultaneously:

use in the production of products, when performing work or providing services, or for the management needs of the organization;
use for a long time, i.e. a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;
the organization does not intend to subsequently resell these assets;
the ability to bring economic benefits (income) to the organization in the future.

The accounting unit for fixed assets is an inventory item. When determining the inventory item of fixed assets, an organization should be guided by the All-Russian Classifier of Fixed Assets, approved by Decree of the State Standard of Russia dated December 26, 1994 No. 359. Acquired fixed assets (cars) must be accepted for accounting at the time of transfer of ownership of them to the buyer. This is clearly indicated by Art. 223 of the Civil Code of the Russian Federation. In this case, it is very important to correctly determine the moment of transfer of ownership. Sometimes the date of transfer of ownership of the purchased vehicle may not coincide with the moment of transfer of the car and the signing of the acceptance certificate by the parties. An example is a situation where the purchase and sale agreement provides for the transfer of ownership on the date of payment for the fixed asset. In practice this may be a long period. However, the procedure for drawing up an act upon acceptance of an object is mandatory, since the act is the primary document on the basis of which accounting entries are made. The requirement to document all business transactions carried out by an organization with supporting documents is contained in the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as the Law). According to Art. 9 of the Law, these documents serve as primary accounting documents on the basis of which accounting is conducted. Primary accounting documents related to the acquisition of fixed assets are accepted for accounting if they are compiled according to the forms contained in the album of unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 (came into force on January 1, 2003). ). The vehicle is accepted for accounting according to debit account 08 “Investments in non-current assets” in correspondence with score 60 “Settlements with suppliers and contractors” with subsequent write-off from bills 08 V debit account 01 “Fixed assets”. In accordance with clauses 7 and 8 of PBU 6/01, fixed assets are accepted for accounting at their original cost, which includes the actual costs of delivering the object and bringing it into a condition suitable for use, the cost of registering the vehicle with the traffic police, and insurance , state and customs duties, non-refundable taxes paid in connection with the purchase of a car, fees for consulting services, etc., with the exception of value added tax and other refundable taxes (except for cases established by law Russian Federation). All expenses incurred by the organization when purchasing a car are included in its initial cost if they occurred before the vehicle was accepted for registration, regardless of the fact of payment. The deduction of value added tax is made on the basis of invoices received by the organization when purchasing a vehicle, and documents confirming actual payment to the supplier. Taking into account all of the above, we will consider accounting procedure for the purchase and installation of security alarms. If a car security alarm is installed by the vehicle manufacturer directly at the manufacturing plant, questions regarding its accounting should not arise. Regardless of the cost of such an alarm, it should be included in the initial cost of the car on the date it was accepted for accounting. However, if the security alarm was purchased after the vehicle was put into operation and its cost is more than 10,000 rubles. per unit, then the costs associated with the installation and connection of the security alarm are preliminarily taken into account at account 08 followed by reflection on account 01 without inclusion in the initial cost of the car. This accounting procedure is due to the following reasons:

According to paragraph 27 of PBU 6/01, in accounting, costs for the restoration of fixed assets are reflected in the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of a fixed asset object after their completion may increase the initial cost of such an object if, as a result of modernization and reconstruction, the initially adopted standard performance indicators (useful life, power, quality of application, etc.) are improved (increased) object of fixed assets. Tax Code In the Russian Federation, work on the modernization of fixed assets includes work caused by a change in the technological or service purpose of a fixed asset, increased loads and (or) other new qualities. The installation of a security alarm does not change the functional qualities of the car, does not improve (increase) its initially adopted regulatory indicators;
The security alarm system can perform its functions independently. It can be dismantled and installed on another vehicle;
installation of an alarm is not mandatory or strictly necessary;
a security alarm solves the problem of preventing attempted theft of a car;
in accordance with clause 20 of PBU 6/01, the useful life of an object of fixed assets is determined by the organization independently when accepting the object for accounting and is revised only as a result of an increase (improvement) in the standard indicators of the car, which does not happen when an alarm is installed. Accordingly, the alarm system should be accounted for as an independent inventory item that has a useful life that is different from the useful life of the car.

The procedure for accounting for the purchase and installation of a security alarm costing no more than 10,000 rubles. per unit depends on the accounting policy of the organization. In accordance with clause 18 of PBU 6/01, fixed assets worth no more than 10,000 rubles. per unit or other limit established in the accounting policy of the organization based on technological features, can be written off as production costs (selling expenses) as they are released into production or operation. In accounting, this operation is reflected in the debit of the production cost (sales cost) accounts in correspondence with account credit 01 (see Letter of the Ministry of Finance of Russia dated December 27, 2001 No. 16-00-14/573). If accounting policy the organization provides for such an accounting procedure, after writing off accounts 01 In order to ensure safety, the alarm system should be taken into account during the service life of the vehicle itself. According to the Letter of the Ministry of Finance of Russia dated August 29, 2002 No. 04-05-06/34, the validity of the norm set out in clause 18 of PBU 6/01, in terms of cost restrictions “no more than 10,000 rubles per unit or other limit established in the accounting policy based on from technological features" applies only to fixed assets accepted for accounting starting from January 1, 2002. Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups" should also be applied only to those fixed assets funds that were accepted for accounting starting from January 1, 2002. For objects accepted for accounting before January 1, 2002, depreciation is calculated according to the Unified norms of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR, approved by the Resolution of the USSR Council of Ministers dated 22.10 .90 No. 1072. In tax accounting for fixed assets acquired both before January 1, 2002 and after this date, depreciation is accrued in accordance with the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated 01.01.02 No. 1. It should be borne in mind that security alarm systems require mandatory installation and must be taken into account at account 07 “Equipment for installation” in correspondence with accounts 60 “Settlements with suppliers and contractors.” Alarms are accepted for accounting at the actual cost of acquisition, which consists of the cost paid to the supplier and the costs of acquiring and delivering these values to the organization's warehouse. In this case, organizations pay for additional services to third-party organizations for the installation of security alarm systems (equipment). In such cases, value added tax paid to equipment suppliers or companies performing installation work can be deducted, provided that the organizations use a fixed asset to carry out activities subject to this tax. In paragraph 6 of Art. 171 of the Tax Code of the Russian Federation states that tax amounts presented to the taxpayer by contractors during the assembly (installation) of fixed assets are subject to deductions. The deduction can be made only from the moment depreciation is calculated on the installed fixed asset, i.e. from the 1st day of the month following the month in which this facility was put into operation (clause 5 of Article 172 and clause 2 of Article 259 of the Tax Code of the Russian Federation). At the same time, for fixed assets that do not require installation (assembly), deduction of value added tax is carried out at the time of their acceptance for registration (clause 1 of Article 172 of the Tax Code of the Russian Federation). Value added tax can be claimed for deduction only in the amount paid . In the event that a fixed asset is written off as material costs, and the debt to suppliers is not fully repaid, value added tax can be deducted in the part attributable to the paid value of the property.

Example:
The organization purchased security alarm equipment from a supplier worth 12,000 rubles, including value added tax - 2,000 rubles.
The equipment was transferred for installation to a third party under a contract. The cost of installation (assembly) is 6,000 rubles, including value added tax - 1,000 rubles. Security alarm systems were installed and put into operation on the day they were handed over for installation (assembly).
In the accounting records of the organization, the following entries are made:

Debit 07 Credit 60 - for the amount of the cost of the security alarm - 10,000 rubles. (12,000 rubles - 2,000 rubles);

Debit 19 “Value added tax on purchased assets” Credit 60 - for the amount of value added tax on received equipment - 2,000 rubles;

Debit 60 Credit 51 “Current accounts”, 52 “Currency accounts” - for the amount cash transferred to the supplier for security alarm systems - 12,000 rubles;

Debit 08 Credit 07 - for the amount of the cost of equipment transferred for installation - 10,000 rubles;

Debit 08 Credit 60 - for the amount of costs for installation of equipment performed by the contractor - 5,000 rubles;

Debit 19 Credit 60 - for the amount of value added tax - 1,000 rubles;

Debit 60 Credit 51, 52 - for the amount of funds transferred to pay for installation work - 6,000 rubles;

Debit 01 Credit 08 - for the amount of the initial cost of the security alarm (equipment) put into operation - 15,000 rubles.
From the 1st day of the month following the month in which the security alarm system was put into operation, value added tax paid to suppliers (contractors) is deductible:

Debit 68 “Calculations for taxes and fees” Credit 19 - for the amount of value added tax accepted for deduction - 3,000 rubles.

As a result of reforming Russian accounting in accordance with International standards financial statements(IFRS), such a new concept as capitalization has appeared in business circulation, i.e. direction of expenses to increase the value of the asset. In IFRS, in order to comply with the capitalization principle, expenses for the purchase of a car and a security alarm must be aimed at forming the value of the asset. Under IFRS, every asset or related group of assets exceeding the equivalent of US$1,500 must be accounted for as property, plant and equipment (capitalized) and subject to depreciation.

Note:
The album of unified forms of primary documentation for accounting of fixed assets was approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 (came into force on January 1, 2003).
The alarm system installed after the vehicle was put into operation must be taken into account as an independent inventory item.
For fixed assets that do not require installation (assembly), deduction of value added tax is carried out at the time of their acceptance for registration (clause 1 of Article 172 of the Tax Code of the Russian Federation)

Question

Good afternoon. Our organization purchases fire alarms and video surveillance systems to protect areas. Security and fire alarm systems are installed in trailer (mobile) buildings. These installed alarms are accounted for as part of fixed assets as one fixed asset in accordance with clause 4 of PBU 6/01. The cabin car is moved to other areas along with the installed alarm system, as a result of which the integrity of the main facility is violated. How to properly keep records of fire alarm protection and is it correct that we take them into account as part of fixed assets or is it possible to account for them in account 10 (materials) as part of Inventory

Answer

If the cost of purchasing and installation (installation) of such systems is more than 100,000 rubles, then for tax purposes it must be taken into account as part of the operating system (clause 1 of article 256, clause 1 of article 257, clauses 3, 4 Art. 346.16 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated December 16, 2008 N 03-03-06/4/96). And in accounting there are more than 40,000 rubles.
In this case, it is necessary to analyze whether it is advisable to count it as one inventory item.
In our opinion, in this situation, you need to think about the possibility of accounting for alarms as several inventory objects, because there is a violation of the integrity of the main object. In this case, you can independently choose a criterion that allows you to divide the cost of the alarm system, for example, the area of the premises covered by the alarm system. This will avoid adverse consequences.
But as a result of the division, the value of these inventory items will decrease. And if the cost of the alarm system is less than 100,000, then it can be taken into account as part of material costs in terms of the cost of the security system itself (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation) and as part of other expenses in terms of the cost of installing an alarm system (clause 6 clause 1 article 264 of the Tax Code of the Russian Federation).
In accounting, the cost of signaling can be taken into account as part of material expenses if, after division, the cost of the objects is less than 40,000 rubles.

Requirements established for fire alarm systems

According to Art. 83 of the Federal Law of July 22, 2008 N 123-FZ " Technical regulations on fire safety requirements" fire alarm systems must meet the following requirements:

automatic fire alarm installations must be installed in buildings, structures and structures in accordance with project documentation, developed and approved in accordance with the established procedure;
automatic fire alarm installations must provide automatic fire detection, supply of control signals to technical means of warning people about a fire and managing the evacuation of people, control devices for fire extinguishing installations, technical means of controlling the smoke protection system, engineering and technological equipment;
automatic fire alarm installations must ensure that the personnel on duty are informed about the detection of faults in communication lines and technical means of warning people about a fire and managing the evacuation of people, managing fire protection systems, and control devices for fire extinguishing installations;
fire detectors and triggers for automatic installations of fire alarm systems must be located in the protected premises in such a way as to ensure timely detection of a fire anywhere in this premises;
Fire alarm systems must provide light and sound signals about the occurrence of a fire to the receiving and control device in the premises of the duty personnel or to special remote warning devices.

FYI. Devices and equipment for automatic fire extinguishing and fire alarm systems (code 4371) are subject to mandatory certification (Resolution of the Government of the Russian Federation of December 1, 2009 N 982 “On approval of the Unified List of Products Subject to Mandatory Certification and the Unified List of Products, confirmation of compliance of which is carried out in the form of acceptance declaration of conformity").

Placement of government orders

The purchase, installation and installation of fire alarm systems for state and municipal needs are carried out on the basis of a state or municipal contract, concluded taking into account the norms of the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" (hereinafter - Federal law N 94-FZ).

It is worth noting that since 2011, if the customer decides to place a government order through bidding in the form of an open auction, such an auction is held in electronic form (clause 4, 4.2 of article 10 of Federal Law N 94-FZ).

Let us recall that without holding a tender, an order is placed if for the goods (works, services) for the supply (execution, provision) of which the order is placed, there are no specific requests from customers, but there is a functioning market, and the contract price does not exceed 500,000 rubles. (the order is placed by requesting quotes (clause 2, clause 1, article 10, clause 2, article 42 of Federal Law N 94-FZ)), as well as in the cases established by clause 2, art. 55 of Federal Law N 94-FZ, when the order is placed with a single supplier. One of the most common cases is the situation when the supply of goods, performance of work, provision of services for the needs of customers during the quarter are carried out in an amount not exceeding 100,000 rubles.<1>. Based on the results of placing such orders, contracts can be concluded, as well as other civil agreements in accordance with the Civil Code of the Russian Federation.

<1>The maximum amount of cash settlements in the Russian Federation, established by the Central Bank of the Russian Federation between legal entities for one transaction from July 22, 2007 (Instruction of the Central Bank of the Russian Federation, dated June 20, 2007 N 1843-U "On the maximum amount of cash settlements and the expenditure of cash received at the cash desk legal entity or the cash register of an individual entrepreneur").

When placing an order for the installation of a fire alarm system through an auction, the customer has the right to include in the auction documentation a condition for carrying out work on the installation of a fire alarm system after agreement with the State Fire Supervision authorities. This requirement implies preliminary notification of the State Fire Inspection authorities about the upcoming installation of equipment and only the subsequent drawing up of an act of its inspection and approval, while it does not impose any burden on the auction participants additional responsibilities and does not create restrictions for them at the stage of placing an order. To confirm this, we cite the opinion of the judges of the Federal Antimonopoly Service, expressed in Resolution No. A65-24107/2009 of April 30, 2010: the requirement for prior notification of the State Fire Supervision Authority about the upcoming installation of fire alarm system equipment, included in the auction documentation, cannot be classified as a requirement for works (services), entailing a limitation on the number of participants in placing an order in accordance with clause 3.1 of Art. 34 of Federal Law N 94-FZ.

Pay attention! When concluding contracts (agreements) for the installation, repair and maintenance of fire (security and fire) alarms, make sure that the contractor has a license to carry out these types of work. In accordance with clause 3 of the Regulations on licensing the installation, repair and maintenance of fire safety equipment for buildings and structures, approved by Decree of the Government of the Russian Federation of October 25, 2006 N 625, licensing the installation, repair and maintenance of fire safety equipment for buildings and structures, including fire and fire alarm systems, is carried out by the Ministry of Emergency Situations.

Costs for fire alarms and KOSGU

Since 2011, new Directions on the procedure for application have been in force budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 28, 2010 N 190n (hereinafter referred to as the Directives). Taking into account these Instructions, we will consider which articles (subarticles) of KOSGU should include costs associated with the purchase, installation and maintenance of fire (security and fire) alarm systems:

subarticle 225“Work, property maintenance services”: costs for troubleshooting (restoring operability) of fire alarm systems, in other words, costs associated with the repair of such systems;
subarticle 226“Other work, services”: costs for installation (including bringing into a condition suitable for use) of a fire alarm, as well as for payment for installation work on equipment requiring installation, if these works are not provided for in supply contracts, contracts (state ( municipal) contracts) for construction, reconstruction, technical re-equipment, additional equipment of facilities. This sub-item also reflects the costs of maintenance and operation of the fire alarm system;
Art. 310“Increase in the cost of fixed assets”: expenses for the purchase of a fire alarm system as a whole or its individual devices and equipment related to fixed assets for accounting purposes;
Art. 340“Increase in the cost of inventories”: costs of purchasing (manufacturing) spare parts for fire alarm repairs.

Budget accounting

Taking into account the fact that in accordance with paragraphs. 1 clause 1 art. 31 Federal Law N 83-FZ<2>Most of the state (municipal) institutions subordinate to law enforcement agencies and structures have been recognized as state institutions since 2011; when organizing and maintaining accounting records, they are required to be guided by:

By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for Accounting Authorities state power(government bodies), bodies local government, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application" (hereinafter referred to as Instruction No. 157n);
Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (hereinafter referred to as Instruction N 162n).

<2>Federal Law of 05/08/2010 N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with improving the legal status of state (municipal) institutions."

Based on the provisions of these documents, we will consider the procedure for reflecting in budget accounting operations related to the supply and operation of fire alarm systems.

In accordance with paragraph 38 of Instruction No. 157n, tangible assets, regardless of their cost, with a useful life of more than 12 months, intended for repeated or permanent use with the right of operational management during the activities of the institution when it performs work, provides services, or exercises state powers ( functions) or for management needs, institutions that are in operation, in reserve, or on conservation are taken into account as fixed assets.

The unit of budget accounting of fixed assets is an inventory object, which can be (clauses 41, 45 of Instruction No. 157n):

object with all fixtures and fittings;
a separate structurally isolated object designed to perform certain independent functions;
a separate complex of structurally articulated objects that constitute a single whole and are intended to perform a specific job.

In this case, a complex of structurally articulated objects is one or more objects of one or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object can perform its functions only as part of the complex, and not independently (p 41 Instructions No. 157n).

If a complex of structurally articulated objects consisting of several items has a common useful life for all objects, this complex is accounted for as an independent inventory object.

In accordance with clause 45 of Instruction N 157n, inventory items of fixed assets are accepted for accounting in accordance with the requirements of the All-Russian Classifier of Fixed Assets OK 013-94, approved by Resolution of the State Standard of Russia dated December 26, 1994 N 359 (hereinafter referred to as OKOF), for grouping fixed assets into subsections . Thus, according to OKOF, devices and equipment of fire alarm systems (code 14 3319000) belong to machinery and equipment, therefore in budget accounting they should be taken into account in account 101 34 000 “Machinery and equipment - other movable property of the institution” (clause 5 of Instruction No. 162n ).

So, the acceptance of a fire alarm system for accounting, in accordance with the provisions of Instruction No. 162n, is reflected by the following accounting entries:

formation of the initial cost of the system:

a) for the amount of costs for the purchase of equipment:

Account credit 1,302 31,730 “Increase in accounts payable for the acquisition of fixed assets”;

b) for the amount of equipment installation costs:

Debit account 1 106 31 310 "Increase in investments in fixed assets - other movable property of the institution"

Account credit 1,302 26,730 “Increase in accounts payable for other works and services”;

acceptance of the fire alarm system:

Debit account 1 101 34 310 "Increase in the cost of machinery and equipment - other movable property of the institution"

Account credit 1 106 31 410 "Reduction of investments in fixed assets - other movable property of the institution."

To accept completed contract work for the installation of fire alarms, an act of acceptance of completed work (form according to OKUD 0322005) (hereinafter referred to as the KS-2 act) is used. Based on this act, a certificate of the cost of work performed and expenses is filled out (form according to OKUD 0322001) (hereinafter referred to as the KS-3 certificate), which, at the request of the customer, provides data on the types of equipment the installation of which began in the reporting period. At the same time, in column 2 of this certificate the name and model of the equipment are indicated, and in columns 4, 5, 6 - data on completed installation work(Letters of the Ministry of Finance of Russia dated July 23, 2010 N 02-06-10/2715, dated June 4, 2010 N 02-06-10/2058).

FYI. The unified forms of the KS-2 act and the KS-3 certificate are approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100 “On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work.”

If an institution enters into an agreement with a third-party organization for the installation of a fire alarm, under which the total amount includes the cost of equipment and work, the operation to accrue expenses under such an agreement will be reflected in budget accounting as follows:

If one structurally articulated object has several parts - fixed assets that have different useful lives, each such part is taken into account as an independent inventory object (clause 45 of Instruction No. 157n).

Thus, based on the fact that the fire alarm system often consists of several non-financial assets, including fixed assets that have different useful lives, individual elements of the fire alarm system related to fixed assets should be taken into account for budget accounting as independent inventory objects. A similar opinion is given in the above-mentioned Letters from the Ministry of Finance.

Typically, a fire alarm system consists of:

signaling networks, which, according to OKOF, are included in the building as internal communications;
end devices (transmitting and receiving) and devices of object notification transmission systems operating over telephone network lines and other communication lines. It is these equipment items that are separate inventory items.

Taking into account all of the above, we can conclude that individual fire alarm elements (equipment and equipment), which are independent inventory objects, according to Instruction No. 162n, are also taken into account in account 101 34 000. These objects are subject to acceptance for budget accounting on the basis of a unilateral act of acceptance - transfer of fixed assets (unified form OS-3). In budget accounting, individual fire alarm elements are reflected at the cost specified in the KS-3 certificate, by type of equipment used during installation of the system.

It is also worth noting that regardless of whether the fire alarm is taken into account as a separate inventory item as a whole or its individual devices and equipment, information about its presence in the building must also be reflected in the inventory card for recording fixed assets<3>(form according to OKUD 0504031) (inventory card for the building) in the section “Brief individual characteristics of the object”.

<3>The unified form of the card has been approved since 2011 by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions and guidelines for their application."

Fire alarm maintenance and operating costs within the framework of agreements with third-party organizations are reflected in budget accounting by the following accounting entries:

Account debit 1 401 20 226 "Expenses for other work, services"

Account credit 1,302 26,730 “Increase in accounts payable for other works and services.”

Fire alarm repair costs will be reflected in budget accounting as follows:

the amount of purchased spare parts needed to replace worn parts:

Debit account 1 105 36 340 "Increase in the cost of other inventories - other movable property"

Account credit 1,302 34,730 “Increase in accounts payable for the acquisition of inventories”;

amount of repair work performed:

Account debit 1 401 20 225 "Expenses for work, property maintenance services"

Account credit 1,302 25,730 “Increase in accounts payable for work and property maintenance services.”

L.Lartseva

Journal expert

"Power ministries and departments:

accounting and taxation"