P 302.1 instructions 157n. We work correctly: all instructions on budget accounting. Changes in accounting for items of non-produced assets

02.01.2024

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 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" (with amendments and additions)
Current version ORDER of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n (as amended on October 12, 2012 with amendments that entered into force on January 1, 2013) “ON APPROVAL OF A UNIFIED ACCOUNTING PLAN FOR PUBLIC AUTHORITIES (GOVERNMENT AUTHORITIES) NEW), LOCAL GOVERNMENT BODIES, MANAGEMENT BODIES OF STATE OFF-BUDGETARY FUNDS, STATE ACADEMIES OF SCIENCES, STATE (MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION"
ORDER of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “ON APPROVAL OF A UNIFIED PLAN OF ACCOUNTS FOR GOVERNMENT BODIES (STATE BODIES), LOCAL GOVERNMENT BODIES, MANAGEMENT BODIES OF STATE EXTRABUDGETARY FUNDAMENTALS ONDAMI, STATE ACADEMIES OF SCIENCES, STATE (MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION »

Order 157n in the latest edition

October 12, 2012, August 29, 2014, August 6, 2015, March 1, November 16, 2016, September 27, 2017, March 31, 2018

2. Approve 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 in accordance with Appendix No. 2 to this order.

Information about changes:

3.1. This order applies to:

a) State Atomic Energy Corporation "Rosatom", State Corporation for Space Activities "Roscosmos" in terms of maintaining budgetary accounting of economic facts that arise 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 of budget revenues, as well as when transferring, free of charge, on the basis of agreements, its powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of these corporations when making budgetary investments in capital construction projects of state property of the Russian Federation (with the exception of powers related to the introduction into operation of state-owned objects of the Russian Federation in the prescribed manner) and for the acquisition of real estate objects into the state ownership of the Russian Federation by federal state unitary enterprises, in respect of which the specified corporations exercise on behalf of the Russian Federation the powers of the owner of the property, in compliance with budget legislation;

b) state (municipal) unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life that arise during the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute on behalf of the relevant public legal entity state (municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers, when making budget investments in state (municipal) property and receiving budget investments in capital construction projects of state (municipal) property and (or) for the acquisition of state (municipal) property in the manner established for recipients of budget funds.

4. To recognize as invalid:

Vice-chairman
Government of the Russian Federation -
Minister of Finance
Russian Federation

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 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" (with amendments and additions)

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 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"

With changes and additions from:

Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; N 45, Art. 5424), paragraphs 4 and 5 of the Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; 2007, N 45, Art. 5491; 2008, N 5, Art. 411) and in order to establish a uniform procedure for maintaining accounting by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions I order:

1. Approve 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 in accordance with Appendix No. 1 to this order.

Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation dated July 3, 2009 N 69n “On introducing amendments to the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 N 152n “On introducing amendments to the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

New edition of Instruction 157n: important clarifications on inventory

On the eve of the annual inventory, the financial department clarifies the requirements for its implementation. Changes have been prepared to the text of clause 20 of the Instruction, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. Order of the Ministry of Finance of Russia dated September 27, 2017 No. 148n with appropriate amendments has already been submitted for registration to the Ministry of Justice.

Firstly, it will be directly stated that inventory must be carried out in relation to any accounting objects, including off-balance sheet accounts. Please note that during the inventory it is necessary to check even the presence of property listed in off-balance sheet account 27 “Material assets issued for personal use to employees (employees).” The procedure for carrying out these checks must be described in the accounting policy. For example, determine the date and time when employees will personally present the property to the inventory commission.

You can get acquainted with step-by-step instructions for conducting an inventory, as well as the procedure for reflecting its results in accounting, in "Encyclopedia of solutions. Public sector: accounting, reporting, financial control" Internet version of the GARANT system. Get full access for 3 days for free!

Secondly, the new edition of Instruction 157n will clarify the procedure for reflecting inventory results in reporting. Now it is stated that the annual report must reflect the results of the inventory carried out “for the purpose of compiling” these reports. Even if the inventory commission signed the protocols and acts of the annual inventory in January, its results must be taken into account when preparing reports for the past year. Previously, the wording “before reporting” was used and on this basis some inspectors did not recognize the inventory materials signed in January as documents confirming the accuracy of the annual report.

account 10407 “Depreciation of library funds” was renamed “Depreciation of biological resources”;

Instruction No. 157n on budget accounting is used:

institutions of all three types;

off-budget funds.

Recipients of budget funds generate budget accounting account numbers in accordance with the Unified Chart of Accounts and Instruction No. 157n on budget accounting. The features are established in Instruction No. 162n.

Instruction 157n on budget accounting as amended in 2018

Changes were made to Instruction No. 157n on budget accounting. Read the article about what’s new in the Unified Chart of Accounts for budgetary, government and autonomous institutions.

On May 8, 2018, Order of the Ministry of Finance of Russia dated March 31, 2018 No. 64n comes into force and is applied in the formation of accounting policies and accounting indicators starting from 2018.

Entered accounts 10429 “Depreciation of intangible assets - especially valuable movable property of an institution”, 10449 “Depreciation of rights to use non-produced assets”. And also several other accounts.

Some accounts have been revised, For example:

account 10107 “Library Fund” was renamed to “Biological Resources”

Accounts declared invalid 10540 “Inventory - leased items”, 10240 “Intangible assets - leased items”, 10740 “Leased items in transit”, 10990 “Distribution costs”.

Instruction 157n on budget accounting in 2018 as amended

The latest changes to Instruction 157n were introduced to comply with the new Federal standards. Download the latest current edition of Instruction 157n on budget accounting dated May 8, 2018.

Who applies the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n

authorities;

financial authorities;

bodies providing cash services

Structure of the Unified Chart of Accounts Instruction No. 157n

The Unified Chart of Accounts represents a table that contains coding and names:

synthetic accounts (first order accounts, grouping accounts);

For the main changes in the Unified Chart of Accounts dated May 8, 2018, see the State Finance System table.

Articles on the topic

Latest changes to Instruction 157n on budget accounting dated May 8, 2018

If the definition of any term from Instruction No. 175n is in federal standards, the definition from the federal standard must be applied.

For more information about all changes, see the text of Order of the Ministry of Finance dated March 31, 2018 No. 64n “On amendments to Appendices No. 1 and No. 2 to Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n. »

Download the latest edition of Instruction 157n in 2018

Formation of institution accounts according to Instruction No. 157n

Budgetary and autonomous institutions form accounting account numbers in accordance with the Unified Chart of Accounts and Instruction No. 157n on budget accounting. Features installed:

Instruction 157n is a scheme for recording and distributing facts of economic life into groups of assets and liabilities.

second-order subaccounts used for analytical accounting.

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Account structure of the Unified Chart of Accounts Instruction No. 157n

All balance accounts have 26 digits. The account structure is as follows:

Current version ORDER of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n (as amended on October 12, 2012 with amendments that entered into force on January 1, 2013) “ON APPROVAL OF A UNIFIED ACCOUNTING PLAN FOR PUBLIC AUTHORITIES (GOVERNMENT AUTHORITIES) NEW), LOCAL GOVERNMENT BODIES, MANAGEMENT BODIES OF STATE OFF-BUDGETARY FUNDS, STATE ACADEMIES OF SCIENCES, STATE (MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION"

ORDER of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “ON APPROVAL OF A UNIFIED PLAN OF ACCOUNTS FOR GOVERNMENT BODIES (STATE BODIES), LOCAL GOVERNMENT BODIES, MANAGEMENT BODIES OF STATE EXTRABUDGETARY FUNDAMENTALS ONDAMI, STATE ACADEMIES OF SCIENCES, STATE (MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION »

Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n “On approval of the Instructions on budget accounting” (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation dated July 3, 2009 N 69n “On introducing amendments to the Instructions on budget accounting approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 N 152n “On introducing amendments to the Instructions on budget accounting approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

Deputy
Chairman of the Government
Russian Federation -
Minister of Finance
Russian Federation
A.L.KUDRIN

Appendix No. 1
to the Order of the Ministry of Finance
Russian Federation
“On approval of the Unified Plan
accounting accounts
for government agencies
authorities (state bodies),
local government bodies,
government bodies
off-budget funds, government
academies of sciences, state
(municipal) institutions
and Instructions for its use"
dated December 1, 2010 N 157n

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Let us remind you that Instruction No. 157n was amended by Order of the Ministry of Finance of the Russian Federation No. 64n. This order was registered with the Ministry of Justice on April 26, 2018, and its provisions must be applied when developing accounting policies and accounting indicators starting from 2018. The last issue discussed the changes made to the Unified Chart of Accounts and the general procedure for its application. In this article we will talk about the changes affecting the accounting of non-financial assets.

Historical cost of non-financial assets.

According to paragraph 23 of Instruction No. 157n in the new edition, objects of non-financial assets are accepted for accounting at their original cost.

The amount of actual costs for the acquisition as a result of exchange transactions, construction or production (creation) of non-financial assets, taking into account the amounts of value added tax presented to the institution by suppliers and (or) contractors (except for the acquisition, construction and production of non-financial assets within the framework of the institution’s activities, subject to VAT , unless otherwise established by the Tax Code of the Russian Federation), is recognized as their original cost, unless otherwise provided by Instruction No. 157n.

Previously, in the definition of initial cost, actual cost was also mentioned; now only the term “initial cost” is used. The definition of initial cost has not undergone fundamental changes: the concept of “acquisition” has been replaced by “acquisition as a result of exchange transactions.” Thus, the terms of Instruction No. 157n are brought into compliance with the requirements of federal standards, in particular the GHS “Fixed Assets”.

Initial cost is the cost at which the asset was accepted by the accounting entity for accounting. 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 (clause 7 of the GHS “Fixed Assets”).

Historical cost of non-produced assets. As before, the initial cost of non-produced assets is recognized as their market (cadastral) value as of the date of acceptance for accounting.

The initial cost of non-financial assets when paid in kind. If an object of non-financial assets was received by an institution under an agreement providing for the fulfillment of obligations (payment) in non-monetary funds, then its value is determined (clause 24 of Instruction No. 157n in the new edition):

1) at fair value (at which similar non-financial assets are acquired in comparable circumstances);

2) based on the residual (book) value of the asset transferred in exchange - if it is impossible to establish the fair value of the assets transferred or to be transferred by the institution, the value of non-financial assets received by the institution under these agreements;

3) in a conditional valuation (one object - one ruble) - 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.

As you can see, the algorithm for determining the value of objects received under non-monetary payment agreements is described in more detail. In particular, the concept of fair value was introduced. This term was introduced by the GHS “Fixed Assets,” although the specifics of its definition remained the same: the price of a similar non-financial asset.

The initial cost of an institution's non-financial assets received in a non-exchange transaction. According to the new edition of clause 25 of Instruction No. 157n the initial (actual) cost of objects of non-financial assets received by an institution under a non-exchange transaction (free of charge, including under a gift agreement) is their current estimated value on the date of acceptance for accounting, recognized as the fair value of these objects, increased by the cost of services related with their delivery, registration and bringing into a condition suitable for use.

It has been determined that receiving a non-financial asset free of charge is a non-exchange transaction, and the current estimated value is equated to fair value, that is, as required by the GHS terminology “Fixed Assets”.

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 (clause 7 of the GHS “Fixed Assets”).

Tangible objects of non-financial assets received by an institution through non-exchange transactions, before they are recognized as part of the balance sheet accounting items (assets), are taken into account by the accounting entity in the corresponding off-balance sheet accounts at the cost indicated upon their receipt, and in the absence of such - in a conditional valuation (one object - one ruble).

Material objects of non-financial assets in use by the institution, provided by the balance sheet holder in the performance of the functions assigned to him for organizational and technical support of other institutions (authorities) created by the owner of the property, and for the maintenance of state (municipal) property, are taken into account by the subject of accounting on the corresponding off-balance sheet accounts according to the cost indicated upon receipt (transfer) (clause 32 of Instruction No. 157n in the new edition).

Determination of the current assessed value. In paragraph 25 of Instruction No. 157n introduced new provisions according to which the current estimated value of a non-financial asset is determined by the market price method based on data on transactions with a similar or similar asset, completed without deferred payment, in the amount of funds required for the sale (purchase) of these assets on the date of acceptance to accounting.

The current estimated value is recognized in a conditional valuation equal to the ruble, if data for similar or similar material assets is unavailable for some reason. At the same time, the named material assets are also reflected by the subject of accounting on balance sheet accounts in a conditional valuation (one object - one ruble).

After receiving data on prices for similar or similar tangible assets for an object of a non-financial asset (tangible asset), reflected as of the date of recognition in the conditional valuation, the accounting entity’s commission revises the book (fair) value of such an object.

Additions have been made to the rules for determining the current assessed value.

Initial cost of lease accounting objects. The initial (book) value of lease accounting objects is determined in accordance with the GHS “Rent” (clause 26 of Instruction No. 157n in the new edition).

Book value of non-financial assets. It has been added that this value changes in the event of impairment of non-financial assets (clause 27 of Instruction No. 157n in the new edition).

Impairment of an asset is a decrease in the value of an asset that exceeds the planned (normal) decrease in its value due to the ownership (use) of such an asset (normal physical and (or) moral wear and tear), associated with a decrease in the value of the asset (clause 5 of the GHS “Impairment of Assets” ).

The cost of non-financial assets being sold. In paragraph 28 of Instruction No. 157n a new paragraph has been introduced, according to which non-financial assets, with the exception of finished products and goods intended for disposal not in favor of public sector organizations, are reflected in accounting at fair value, determined by the market price method.

Cost after revaluation. Let us recall that institutions reassess the value of property and capital investments in non-financial assets of the institution, with the exception of assets in the values of the State Fund of Russia, and property constituting the state (municipal) treasury, as of the beginning of the current year, by recalculating their book value and accrued depreciation amount. The terms and procedure for revaluation are established by the Government of the Russian Federation (paragraph 1, clause 28 of Instruction No. 157n).

By Order of the Ministry of Finance of the Russian Federation No. 64n the following clarification was made: 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.

Non-financial asset accounts

Let us recall that the account in which fixed assets are accounted contains a synthetic account group code and an analytical code for the type of synthetic account of the accounting object.

In particular, since 2018, objects of non-financial assets in a budgetary institution are accounted for in the corresponding accounts of the Unified Chart of Accounts according to the analytical groups of the synthetic account (clause 37 of Instruction No. 157n in the new edition).

Account group by property objects	Account group for costs of production of finished products, works, services
10 “Real estate of the institution”	60 “Cost of finished products, works, services”
20 “Especially valuable movable property of the institution”	70 “Overhead costs of production of finished products, works, services”
30 “Other movable property of the institution”	80 “General business expenses”
40 “Rights to use assets”
50 “Non-financial assets that make up the treasury”
90 “Property in concession”

Cost group 90 “Distribution costs” was removed, but group 90 “Property in concession” was added to property objects; group 40 now reflects the rights to use assets, and previously – leased items.

In turn, the account type codes have also undergone changes in accordance with clause 53 of Instruction No. 157n in the new edition look like this:

1 “Residential premises”;
2 “Non-residential premises (buildings and structures)”;
3 "Investment property";
4 “Machinery and equipment”;
5 "Vehicles";
6 “Industrial and household inventory”;
7 “Biological resources”;
8 “Other fixed assets”.

Code 3 previously accounted for buildings, now investment real estate, code 7 previously reflected library collections, now biological resources. Codes 2 and 6 have simply had their names adjusted.

Features of fixed assets accounting.

From paragraph 38 of Instruction No. 157n removed the provisions on accounting for fixed assets under conservation. In addition, according to the amendments made in the same paragraph, when classifying a non-financial asset as fixed assets, it is necessary to apply the criteria specified in the GHS “Fixed Assets”.

Clauses 40 – 42 of Instruction No. were also excluded 157n: about accounting for fixed assets in a complex of structurally articulated items, about fixed assets that are in shared ownership, and about the tenant’s capital investments in the property he uses. Now the necessary standards are contained in the GHS “Fixed assets”, “Rent”.

Clause 45 Instruction No. 157n was supplemented with a provision indicating that the “Biological Resources” accounting group includes service dogs, perennial plantings, horses and other objects of animal (live animals) and plant origin (trees and other perennial crops, for example, orchards, vineyards , other plantations) repeatedly producing products whose natural growth and restoration are under the direct control of the institution.

Useful life. The rules for determining the useful life of a fixed asset were also removed from Instruction No. 157n, since these provisions are enshrined in the GHS “Fixed Assets”.

Inventory object. As before, the unit of accounting for fixed assets is the inventory item. The features of accounting for a structurally separate object as a single inventory object are prescribed in the GHS “Fixed Assets”, therefore they were excluded from clause 45 of Instruction No. 157n.

Inventory number. According to clause 46 of Instruction No. 157n in the new edition for each inventory item of real estate, as well as an inventory item of movable property, except for objects worth up to 10 000 rub. (previously – 3,000 rub.) inclusive and objects of the library collection, regardless of their cost, are assigned an inventory number regardless of whether it is in operation, in reserve or in conservation.

1. Each fixed asset object included in a complex of fixed asset objects, recognized for accounting purposes as a single inventory object, is assigned an internal serial inventory number of the complex of objects, formed as a combination of the inventory number of the complex of objects and the serial number of the object included in the complex.

2. Objects of fixed assets that have a unique number that uniquely identifies it as an individually defined thing (for example, a cadastral number, a state (registration) identification mark (number) of a vehicle, a serial number of a manufactured weapon) are assigned an inventory number without applying it to an object.

3. The inventory number of fixed assets does not change when reclassifying objects (including subject to a change in the accounting group of non-financial assets (including subject to the acceptance for balance sheet accounting of objects recorded on off-balance sheet accounts).

4. Accounting for inseparable improvements to property objects that are objects of accounting for operating leases (formation of their inventory numbers) is carried out by ensuring the identification of each inventory object with the corresponding right to use the asset.

Disposal of fixed assets. Clause 51 of Instruction No. 157n in the new edition establishes that the reflection in accounting of the disposal of an item of fixed assets is reflected in the credit of the corresponding analytical accounting account of account 101 00 "Fixed assets". Cases when such write-offs are carried out are also given here. We present those that were introduced by Order of the Ministry of Finance of the Russian Federation No. 64n:

termination of recognition of an object as part of the assets of the accounting entity, in particular, if it does not meet the asset criteria;
return of the financial lease accounting object upon termination of the right to use and (or) ownership without repurchase of the object;
other cases of derecognition of fixed assets in accounting.

It is also clarified here that depreciation charges for written-off fixed assets are reflected in the debit of the corresponding analytical accounting account of account 104 00 "Depreciation".

Previously there was no direct indication of account credit 101 00 and account debit 104 00 . The list of cases of deregistration of fixed assets has been adjusted.

Non-financial assets that do not provide economic benefit. Objects of non-financial assets in a budgetary institution that do not bring economic benefits to the institution, do not have useful potential, and in respect of which the receipt of economic benefits is not envisaged in the future (in particular, when, by decision of the institution, their use is terminated for the purposes provided for when accepted for accounting, including including in connection with the complete or partial loss of consumer properties, technical potential (physical or moral wear and tear)), are taken into account on the off-balance sheet accounts of the working chart of accounts of the institution, approved within the framework of its accounting policy.

Information about such objects of non-financial assets in a budget institution subject to disclosure in accounting (financial) statements (clause 35 of Instruction No. 157n in the new edition).

Similar requirements are enshrined in clause 8 of the GHS “Fixed assets”.

Accounting of land plots.

In accordance with Order of the Ministry of Finance of the Russian Federation No. 64n in paragraph 71 of Instruction No. 157n clarified the following points regarding the accounting of non-produced assets (in particular, land plots):

1. On account 103 00 should also take into account land plots for which property is not demarcated and involved by authorized authorities (local governments) in economic circulation.

2. If there is no cadastral value of a land plot, it must be taken into account at a value calculated on the basis of the lowest cadastral value of a square meter of land adjacent to the object of registration, or if it is impossible to determine such a value - in a conditional valuation (one square meter - one ruble).

Objects of non-produced assets are accounted for in an account containing analytical codes of the synthetic account group:

10 “Non-produced assets - real estate of the institution”;
30 “Non-produced assets - other movable property;
90 “Non-produced assets – as part of the grantor’s property” (clause 78 of Instruction No. 157n in the new edition).

Depreciation.

The rules for depreciation of fixed assets are enshrined in Section. VI GHS “Fixed assets”. Let us recall that clause 36 of the GHS “Fixed Assets” provides for three methods of calculating depreciation for fixed assets: linear, reducing balance method, proportional to the volume of production.

In this regard, from clause 85 of Instruction No. 157n excluded the provision according to which depreciation of fixed assets was calculated using the straight-line method. Now, since 2018, this paragraph establishes the obligation to charge straight-line depreciation only in relation to the right to use assets and intangible assets.

Further clarified (paragraph 2, clause 85 of Instruction No. 157n in the new edition): in cases of calculating depreciation charges using the linear method, when the useful life changes due to a change in the initially adopted standard indicators of the functioning of a depreciable fixed asset, intangible asset, including as a result of completion, retrofitting, reconstruction, modernization or partial liquidation, change in the term of the right to use an asset, starting from the month in which the useful life was changed, the annual depreciation amount is calculated by the institution using the straight-line method, based on the residual value of the depreciable object on the date of change in the useful life and the adjusted depreciation rate calculated based on remaining useful life as of the date of change in useful life.

Thus, the provisions of this paragraph must be applied when choosing the straight-line depreciation method for fixed assets and when calculating depreciation on intangible assets and rights to use assets.

According to clause 89 of Instruction No. 157n in the new edition, the accrued (accepted for accounting) amount of depreciation of an institution’s non-financial assets is accounted for in an account containing the following group codes and analytical codes of the type of synthetic account:

Group code	Analytical code of the synthetic account type
10, 20, 30, 90	1 “Depreciation of residential premises”
10, 20, 30, 90	2 “Depreciation of non-residential premises (buildings and structures)”
	3 “Depreciation of investment property”
	4 “Depreciation of machinery and equipment”
	5 “Depreciation of vehicles”
	6 “Depreciation of production and household equipment”
	7 “Depreciation of biological resources”
	8 “Depreciation of other fixed assets”
	9 “Amortization of intangible assets”
	1 “Depreciation of real estate as part of treasury property”
	2 “Depreciation of movable property as part of treasury property”
	4 “Amortization of intangible assets as part of treasury property”
	9 “Depreciation of treasury property in concession”

* * *

Since from 01/01/2018, when maintaining records, it is necessary to comply with the requirements of federal accounting standards, Instruction No. 157n, appropriate changes have been made (for example, provisions that duplicate the norms of the standards have been excluded). Terminology is also brought into line with the provisions of the standards.

Educational institutions: accounting and taxation, No. 7, 2018

In connection with the entry into force of a number of federal standards in 2018, there was a need to adjust the Unified Chart of Accounts and the Instructions for its application (hereinafter referred to as Instruction No. 157n). On April 26, 2018, registered with the Ministry of Justice Order of the Ministry of Finance of the Russian Federation No.64n, which makes changes to the specified document.

Unified chart of accounts.

New accounts.

First of all, we list the new accounts introduced into the Unified Chart of Accounts.

Account number	Account name
	Non-produced assets – other movable property
	Non-produced assets - as part of the grantor's property
	Depreciation of property in concession
	Amortization of intangible assets - especially valuable movable property of the institution
	Amortization of intangible assets - other movable property of the institution
	Depreciation of rights of use of non-produced assets
	Depreciation of treasury property in concession
	Investments in the grantor's property
	Other assets making up the treasury
	Non-financial assets constituting the concession treasury
	Real estate of the grantor constituting the treasury
	The grantor's movable property constituting the treasury
	Non-produced assets (land) of the grantor that make up the treasury
11100	Rights to use assets
	Rights to use non-financial assets
	Rights to use residential premises
	Rights to use non-residential premises (buildings and structures)
	Rights to use machinery and equipment
	Rights to use vehicles
	Rights to use industrial and household equipment
	Rights to use biological resources
	Rights to use other fixed assets
	Rights to use non-produced assets
11400	Impairment of non-financial assets
	Depreciation of the institution's real estate
	Depreciation of particularly valuable movable property of an institution
	Depreciation of other movable property of the institution
	Impairment of rights to use assets
	Depreciation of residential premises
	Depreciation of non-residential premises (buildings and structures)
	Impairment of investment property
	Impairment of machinery and equipment
	Vehicle depreciation
	Impairment of industrial and business equipment
	Depreciation of biological resources
	Impairment of other fixed assets
	Impairment of intangible assets
	Impairment of non-produced assets
	Depreciation of land
	Depreciation of subsoil resources
	Impairment of other non-produced assets
	Calculations of income from finance leases
	Calculations of income from payments for the use of natural resources
	Calculations of income from interest on deposits, cash balances
	Calculations of interest income on other financial instruments
	Calculations of income from dividends from objects
	Calculations of income from granting non-exclusive rights to the results of intellectual activity
	Calculations for other income from property
	Calculations of income from the provision of services (work) under the compulsory health insurance program
	Calculations of income from fees for providing information from government sources (registers)
	Calculations for contingent lease payments


	Calculations for subsidies for other purposes
	Calculations for subsidies for capital investments
	Payments for insurance advances
	Calculations for advances for services and work for capital investment purposes
	Calculations for advance payments for rent for the use of land plots and other isolated natural objects
	Settlements with accountable persons for insurance payment
	Settlements with accountable persons for payment for services and work for capital investment purposes
	Settlements with accountable persons for payment of rent for the use of land plots and other isolated natural objects
	Settlements with accountable persons for payment of fines for violation of procurement legislation and violation of the terms of contracts (agreements)
	Settlements with accountable persons for payment of penalties on debt obligations
	Settlements with accountable persons for payment of other economic sanctions
	Settlements with accountable persons for payment of other expenses
	Calculations of income from cost compensation
	Calculations of budget revenues from the return of receivables from previous years
	Calculations of income from penalties for violation of the terms of contracts (agreements)
	Calculations of income from insurance claims
	Calculations of income from compensation for property damage (except for insurance compensation)
	Calculations of income from other amounts of forced seizure
	Settlements with the financial authority to clarify unknown revenues to the budget of the year preceding the reporting year
	Settlements with the financial authority to clarify unclear revenues to the budget of previous years
	Insurance calculations
	Calculations for services and work for capital investment purposes
	Calculations of rent for the use of land plots and other isolated natural objects
	Settlements for other economic sanctions
	Calculations for other expenses
	Consolidated calculations of the year preceding the reporting year
	Consolidated calculations of other previous years
	Other calculations for the year preceding the reporting year
	Other calculations from previous years
	Income of the financial year preceding the reporting year
	Income from previous financial years
	Expenses of the financial year preceding the reporting year
	Expenses from previous financial years

227 “Insurance”;

228 “Services, work for the purposes of capital investments”;

229 “Rent for the use of land plots and other isolated natural objects.”

Excluded accounts.

Some accounts were excluded from the Unified Chart of Accounts:

10240 “Intangible assets – leased items”;

10540 “Material – leased items”;

10740 “Leased items in transit”;

10990 “Distribution costs”.

New edition of accounts.

Old edition	New edition
10140 “Fixed assets – leased items”	10190 “Fixed assets – property in concession”
10102 “Non-residential premises”	10102 “Non-residential premises (buildings and structures)”
10103 "Structures"	10103 "Investment property"
10106 “Industrial and household equipment”	10106 “Industrial and household inventory”
10107 "Library fund"	10107 "Biological resources"
10440 “Depreciation of leased items”	10440 “Depreciation of rights to use assets”
10402 “Depreciation of non-residential premises”	10402 “Depreciation of non-residential premises (buildings and structures)”
10403 “Depreciation of structures”	10403 “Depreciation of investment property”
10406 “Depreciation of production and household equipment”	10406 “Depreciation of industrial and household equipment”
10407 “Depreciation of the library fund”	10407 “Depreciation of biological resources”
10458 “Depreciation of movable property as part of treasury property”	10452 “Depreciation of movable property as part of treasury property”
10459 “Amortization of intangible assets as part of treasury property”	10454 “Amortization of intangible assets as part of treasury property”
10610 “Investments in real estate of an institution”	10610 “Investments in real estate”
10620 “Investments in particularly valuable movable property of an institution”	10620 “Investments in particularly valuable movable property”
10630 “Investments in other movable property of the institution”	10630 “Investments in other movable property”
10640 “Investments in leased items”	10640 “Investments in financial lease objects”
10853 "Precious metals and precious stones"	10853 “Values of Russian state funds”
20530 “Calculations for income from the provision of paid work and services”	20530 “Calculations of income from the provision of paid services (work), compensation of costs”
20540 “Calculations for forced seizure amounts”	20540 “Calculations for the amounts of fines, penalties, penalties, damages”
20550 “Calculations based on budget revenues”	20550 “Calculations for gratuitous receipts from budgets”
20521 “Settlements with tax payers”	20521 “Calculations for income from operating leases”
20531 “Settlements with payers of income from the provision of paid work and services”	20531 “Calculations for income from the provision of paid services (work)”
20541 “Settlements with payers of forced seizure amounts”	20541 “Calculations of income from penalties for violation of procurement legislation”
20581 “Settlements with payers of other income”	20581 “Calculations for uncleared receipts”
20589 “Calculations for uncleared receipts”	20589 “Calculations for other income”
20640 “Calculations for advance gratuitous transfers to organizations”	20640 “Calculations for gratuitous transfers to organizations”
20650 “Calculations for advance gratuitous transfers to budgets”	20650 “Calculations for gratuitous transfers to budgets”
20641 “Calculations for advance gratuitous transfers to state and municipal organizations”	20641 “Calculations for gratuitous transfers to state and municipal organizations”
20642 “Calculations for advance gratuitous transfers to organizations, with the exception of state and municipal organizations”	20642 “Settlements for gratuitous transfers to organizations, with the exception of state and municipal organizations”
20651 “Calculations for advance transfers to other budgets of the budget system of the Russian Federation”	20651 “Calculations for transfers to other budgets of the budget system of the Russian Federation”
20691 “Calculations for advances for payment of other expenses”	20996 “Calculations for advances for payment of other expenses”
20891 “Settlements with accountable persons for payment of other expenses”	20891 “Settlements with accountable persons for payment of duties and fees”
20940 “Calculations for forced seizure amounts”	20940 “Calculations for fines, penalties, penalties, damages”
20983 “Calculations for other income”	20989 “Calculations for other income”
30291 “Calculations for other expenses”	30293 “Calculations of fines for violation of procurement legislation and violation of the terms of contracts (agreements)”

Instruction No. 157n.

General provisions.

The provisions of Instruction No. 157n on budget accounting must be applied simultaneously with the standards established by the Conceptual Framework Standard. Definitions of terms used in Instruction No. 157n on budget accounting must be used in the meanings given in federal standards.

Clarifications have been introduced into paragraph 3 of Instruction No. 157n, according to which:

accounting for off-balance sheet accounts included in the working chart of accounts of the institution is carried out according to a simple system of accounting records (paragraph 2, paragraph 3 in the new edition). Previously, this rule was spelled out in paragraph 332 of Instruction No. 157n, thus, this rule was moved from one point to another;
as before, when maintaining accounting records, the institution ensures priority recognition of expenses and liabilities in accounting over the recognition of possible income and assets, but it is necessary to reflect these accounting objects according to the most conservative estimates - without overstating assets and (or) income and without understating liabilities and (or ) expenses (principle of prudence) (paragraph 14 clause 3 in the new edition). Thus, the specifics of applying the principle of prudence have been clarified.

Let us remind you that clause 4 of Instruction No.157n contained requirements for the generation and provision of information when maintaining accounting records necessary for internal and external users of financial statements for them to exercise powers of internal and external financial control. By Order of the Ministry of Finance of the Russian Federation No.64n, these requirements have been abolished, and similar standards are prescribed in clause 18 of the Conceptual Framework Standard. And point 4 of Instruction No.157n is stated in a new edition: the accounting of an institution is carried out by its structural unit, headed by the chief accountant or other official who is entrusted with accounting.

In addition to this point, in paragraph 5 of Instruction No.157n a new paragraph has been introduced with the following content: in the event that an institution transfers, on the basis of a contract (agreement), the powers to maintain accounting records to a centralized accounting department, the institution’s accounting records are carried out by a structural unit of the centralized accounting department or its official, who is entrusted with the implementation of the transferred powers.

Document flow rules.

Clause 6 of Instruction No. 157n contains a list of documents that an institution has the right to approve as part of its accounting policy. In general, it remained the same; Order of the Ministry of Finance of the Russian Federation No. 64n added a provision according to which the institution, within the framework of its accounting policy, approves the rules of document flow and technology for processing accounting information, including the procedure and timing for the transfer of primary (consolidated) accounting documents for reflection in accounting in accordance with the approved document flow schedule and (or) the procedure for interaction between structural units and (or) persons responsible for processing facts of economic life, upon submission of primary accounting documents for accounting purposes.

Note:

The institution ensures the storage of accounting policy documents and other documents related to the organization and maintenance of accounting for at least five years after the year in which they were used for accounting and (or) for the preparation of accounting (financial) statements for the last time (para. 12 p. 6 Instructions No.157n in the new edition).

Primary accounting documents.

In paragraphs 7 – 9 of Instruction No.157n contained requirements for the design, generation and recording of primary accounting documents. By Order of the Ministry of Finance of the Russian Federation No.64n, these paragraphs were declared invalid, since the procedure for working with primary accounting documents is regulated by paragraphs 20 - 28 of Part II of the Conceptual Framework Standard.

Accounting registers.

Points 10 – 11 Instructions No.157n are set out in a new edition and contain the following provisions on the use of accounting registers:

1) systematization, generalization and (or) grouping and accumulation of information contained in the primary (consolidated) accounting documents accepted for accounting are carried out in accounting registers (clause 10 in the new edition);

2) accounting registers are compiled according to unified forms established within the framework of budget legislation (clause 11 in the new edition).

The requirements for mandatory details of accounting registers and the rules for their maintenance were not included in the new edition of these paragraphs (they are given in Article 10 of Law No.402 - Federal Law), lists of accounting registers (contained in Order of the Ministry of Finance of the Russian Federation No. 52n).

Storage of accounting documents.

Provisions on storage of primary (consolidated) accounting documents, accounting registers and accounting (financial) statements in clause 14 of Instruction No.157n are presented in a new way. In particular, according to Order of the Ministry of Finance of the Russian Federation No.64n storage of the specified documents, registers and reports is organized by the head of the institution and (or) the head of the centralized accounting department.

When there is a change in the head of the institution and (or) the chief accountant or other official entrusted with accounting, the transfer of the institution's accounting documents is ensured. The procedure for transferring documents is determined by the institution as part of the formation of its accounting policies or in the case of transfer of powers of accounting under a contract (agreement) of centralized accounting - such a contract (agreement) (clause 14 of Instruction No.157n in the new edition). In addition, the specifics of storing accounting documents are regulated in clauses 13, 32, 33 of the Conceptual Framework Standard.

Seizure of documents.

From paragraph 17 of Instruction No.157n removed the provision according to which, in the event of seizure of accounting registers, including in the form of an electronic document, copies of these registers, made in the manner established by the legislation of the Russian Federation, are included in the accounting documents.

A similar requirement is contained in clause 32 of the Conceptual Framework Standard and is applied when seizing not only accounting registers, but also primary (consolidated) accounting documents.

Inventory.

Clause 20 Instructions No.157n, which contains requirements for conducting an inventory of property, financial assets and liabilities, and other accounting items, including off-balance sheet accounts, was declared invalid. This is due to the fact that the basic requirements for the inventory of assets and liabilities are established in Section. VIII Standard “Conceptual Framework”, they are similar to those enshrined in paragraph 20. Thus, the legislator removed from Instruction No.157n repeating norm.

To ensure the reliability of accounting data and accounting (financial) statements, assets and liabilities are maintained.

During the inventory, the actual presence of assets and liabilities is revealed, which is compared with the data of the accounting registers (clause 79 of the Conceptual Framework Standard).

* * *

In conclusion, let us draw your attention to the following points:

1. Following federal accounting standards for public sector organizations, Instruction No.157n serves as a fundamental document for maintaining accounting records of institutions of all types. Therefore, changes are made primarily to this instruction. Currently, the following orders of the Ministry of Finance have been registered with the Ministry of Justice:

dated March 31, 2018 No. 65n “On amendments to the annexes to the Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No.162n “On approval of the Chart of Accounts for budget accounting and Ininstructions for its use" (registered on April 26, 2018 No. 50911);

dated March 31, 2018 No. 66n “On amendments to the annexes to the Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No.174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application” (registered on April 26, 2018 No. 50908);

dated March 31, 2018 No. 67n “On amendments to the annexes to the Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No.183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application” (registered on April 27, 2018 No. 50923).

2. In Order of the Ministry of Finance of the Russian Federation No.64n there are no provisions for its entry into force. Perhaps it will begin to take effect as a general rule 10 days after official publication, or the procedure for entry into force may be adopted by a letter or order of the Ministry of Finance.

3. The Unified Chart of Accounts has undergone significant changes: some accounts have been excluded, some are presented in a new edition, and new accounts have also been introduced. From the general provisions of Instruction No.157n excludes provisions that duplicate the norms of the Conceptual Framework Standard.

4. The article describes the changes made to the Unified Chart of Accounts and the general procedure for its application. In the following issues we will continue to consider other sections of Instruction No. 157n.

In continuation of the article by T. Obukhova “Organization of accounting: new rules”, this material discusses the changes that are planned to be made to the accounting methodology in terms of reflecting individual transactions of the financial and economic activities of a budgetary institution, after entering into legal force:

– Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 N 89n (hereinafter referred to as Order of the Ministry of Finance of the Russian Federation N 89n), which amends Instruction N 157n * (1);
– order of the Ministry of Finance of the Russian Federation, which will amend Instruction No. 174n * (2).
Since what we will talk about in the article is not presented on the basis of regulations, this is not a guide to action, but information for information.

Changes in accounting for items of non-produced assets

Today, land plots held by budgetary institutions with the right of permanent (perpetual) use (including those located under real estate) are recorded in off-balance sheet account 01 “Property received for use.” After the entry into force of Order of the Ministry of Finance of the Russian Federation N 89n, such objects will be accounted for on the balance sheet account 0 103 00 000 “Non-produced assets” on the basis of a document (certificate) confirming the right to use the land plot, at their cadastral value (the value indicated in the document for the right of use a land plot located outside the territory of the Russian Federation) (new edition of clause 71 of Instruction No. 157n). Receipt of the right of permanent (perpetual) use (including those located under real estate) is reflected in accounting at their cadastral value (the value specified in the document for the right to use a land plot located outside the territory of the Russian Federation) with the following entry:
Account debit 4 103 11 330
Account credit 4,401 10,180

Financial assets of the institution

When transferring funds to debit bank cards, as well as when making payments using bank cards, provided that funds are transferred (credited) on more than one business day, account 0 201 03 “Institutional funds in transit” is used (new edition of clause 162 of the Instructions N 157n).
Taking this into account, it is proposed to make the following changes to Instruction No. 174:
– the outflow of funds from the institution’s cash desk when depositing cash using bank cards through an ATM (cash dispensing point, electronic terminal or other technical means intended for performing transactions using cards) should be reflected by the entry:
Account debit 0 201 23 000
Account credit 0 201 34 000
– withdrawal of funds from the institution’s cash desk when transferring cash to collectors:
Account debit 0 201 23 000
Account credit 0 201 34 000
– carrying out operations to accept payment for services (goods, work) using payment (debit) cards of the recipient of services (goods, work) through a payment terminal installed at the institution’s cash desk:
Account debit 2 201 23 000
Account credit 2,205 31,000
– carrying out operations to accept returns of receivables using payment (debit) cards of payers through a payment terminal installed at the institution’s cash desk:
Account debit 0 201 23 000
Credit to the corresponding analytical accounts 0 206 00 000, 0 208 00 000, 0 209 00 000
– receipt (crediting) to the institution’s personal account of amounts collected in cash, as well as amounts deposited using the institution’s settlement (debit) cards through an ATM, amounts of received payments, returns of receivables using payers’ settlement (debit) cards through a payment terminal installed at the institution's cash desk:
Account debit 0 201 11 510
Account credit 0 201 23 610

Example 1
At the end of the day, the budgetary institution handed over the amount of revenue received during the day in the amount of 800,000 rubles. to collectors.
In accounting, cash flow transactions will be reflected as follows:

New rules for accounting for income calculations

The Ministry of Finance intends to add a new account 0 205 82 “Calculations for uncleared receipts” to Instructions No. 157n, 174n (clause 199 of Instruction No. 157n).
In addition, it is planned to make clarifying amendments to paragraphs 93, 94 of Instruction No. 174n, according to which:
– accrual of income by medical budgetary institutions carrying out medical activities under the compulsory medical insurance program should be reflected by recording:
Account debit 7 205 31 560
Account credit 7 401 10 130
Let us recall that in the current version of clause 93 of Instruction No. 174n, to reflect such a transaction, it is assumed that account 7 401 10 180 will be used;
– accrual of income from the rental of property of a budgetary institution transferred to tenants:
Account debit 2 205 20 000
Account credit 2 401 10 120
– accrual of buyer debt under a property sale agreement providing for payment by installments, with the transfer of ownership (operational management rights) to the property in the next financial year (years following the reporting year):
Account debit 0 209 83 560
Account credit 0 401 40 172
– accrual of future income in the form of grants, subsidies, including for other purposes, under agreements on the provision of subsidies (grants) in the next financial year (years following the reporting one):
Account debit 0 205 81 560
Account credit 0 401 40 180
– writing off from the balance sheet accounts receivable (payable) for income, recognized in accordance with the legislation of the Russian Federation as unrealistic for collection (unclaimed by creditors for income):
Account debit 0 401 10 173
Credit to account 0 205 00 000 with the simultaneous reflection of written off accounts receivable on off-balance sheet account 04 "Debt of non-paying debtors", written-off accounts payable on off-balance sheet account 20 "Debt unclaimed by creditors"
– reduction of settlements with debtors for income by terminating the counterclaim by offsetting:
Account debit 2 302 00 000
Account credit 2 205 00 000

Calculations with accountable persons

The new edition of paragraph 214 of Instruction No. 157n reads as follows. An increase in the accounts receivable of accountable persons by the amount of funds received is allowed if the accountable person has no debt on funds for which the advance report is due. From a literal reading of this paragraph, it follows that several amounts can be issued simultaneously to an accountable person on account, provided that the deadline for submitting an advance report has not yet arrived for the previously issued amounts. However, this provision contradicts the norms of clause 6.3 of the Procedure for conducting cash transactions * (3), according to which the issuance of cash on account is carried out subject to the full repayment by the accountable person of the debt on the amount of cash previously received on account.
Cash for reporting is issued not only in the currency of the Russian Federation, but also in foreign currency. These amounts are subject to revaluation into Russian currency. From the provisions of the new edition of paragraph 215 of Instruction No. 157n it follows that the revaluation of settlements for advances issued in foreign currencies is carried out on the date of operations to return previously made payments in the corresponding foreign currency. Revaluation of debt under accepted obligations in foreign currencies is carried out on the date of transactions to pay the obligation in foreign currency and on the reporting date (on the date of formation of the accounting register). In this case, positive (negative) exchange rate differences arising when calculating the ruble equivalent are attributed to the increase (decrease) in settlements for accepted obligations in foreign currency, with exchange rate differences being attributed to the financial result of the current financial year for the revaluation of assets.
Settlements with accountable persons through technical means (ATM, electronic terminal) are planned to be reflected using account 0 210 23 000.

Example 2
The accountable amount from the personal account in the amount of 5,000 rubles was transferred to the bank card of the accountable person. for the purchase of building materials for repair work. According to the advance report submitted by the accountable person, he had a balance of the accountable amount in the amount of 800 rubles, which was credited to the personal account of the institution. Operations are carried out according to activity code 2.
In accounting, transactions involving the movement of the accountable amount are reflected as follows:

Calculations for shortages

Order of the Ministry of Finance of the Russian Federation N 89n makes adjustments to the procedure for using account 0 209 00 000, which will be called “Calculations for damage and other income”. This account will be used not only to record the amounts of identified shortages, thefts of funds, other valuables, amounts of losses from damage to material assets, other amounts of causal damage to the property of the institution, subject to compensation by the guilty parties in the manner established by the legislation of the Russian Federation, but also to record the amounts:
– advance payments not returned by the counterparty in the event of termination of contracts (other agreements), including by court decision;
– debts of accountable persons that were not returned in a timely manner (not withheld from wages);
– debts for unworked vacation days when an employee is dismissed before the end of the working year for which he has already received annual paid leave;
– excessive payments made;
– forced seizure, including in case of compensation for damage in accordance with the legislation of the Russian Federation, including in the event of insured events;
– damage caused as a result of the actions (inaction) of officials of the organization.
When determining the amount of damage caused by shortages and theft, one should proceed from the current replacement cost of material assets on the day the damage was discovered. The current replacement cost refers to the amount of money that is needed to restore the specified expenses.
In accordance with these changes, the grouping of calculations for property damage was also adjusted. According to the current version of clause 221 of Instruction No. 157n, the grouping of settlements for property damage is carried out according to groups of receipts reimbursed for damage to property according to the analytical groups of the synthetic account of the accounting object:

– 80 "Calculations for other damage."
The new edition of this paragraph suggests grouping calculations for damage and other income into the following analytical groups of the synthetic account of the accounting object:
– 30 “Calculations for cost compensation”;
– 40 “Calculations for forced seizure amounts”;
– 70 “Calculations for damage to non-financial assets”;
– 80 “Calculations for other income.”
The settlement accounts for damage (account 209 70) and other income (account 209 80) will take into account:
– calculations of the amounts owed by former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which they have already received annual paid leave;
– calculations for the amount of damage in the form of advance payments made within the framework of state (municipal) contracts for the needs of a budgetary institution, other agreements, not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, in the conduct of claims work;
– calculations for amounts of debt of accountable persons that were not returned in a timely manner (not withheld from wages), including in the case of challenging the deductions;
– calculations of the amount of damage subject to compensation by a court decision in the form of compensation for expenses associated with legal proceedings (payment of legal costs);
– settlements for other damages, as well as other income arising in the course of the institution’s economic activities, not reflected in the settlement accounts 0 205 00 000 “Calculations for income”.
Settlements for other income arising in the course of the business activities of the institution that are not reflected in settlement accounts 205 00 “Settlements for income” are taken into account in account 209 80 “Settlements for other income”. Thus, in paragraph 150 of Instruction No. 174n it is planned to introduce provisions stating that the accrual of income from the sale of non-financial assets will be reflected by the entry:
Account debit 2 209 83 0002
Account credit 2,401 10,172
Accordingly, the following new rules are planned to be introduced into paragraphs 109, 110 of Instruction No. 174n:
– the amount of damage for advance payments made within the framework of state (municipal) contracts for the needs of a budgetary institution, other agreements, not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, in the conduct of claims work are reflected in the entry:
Account debit 0 209 30 560
Account credit 0 401 10 130
– the amount of damage for the debt of accountable persons that was not returned in a timely manner (not withheld from wages), including in the case of challenging the deductions:
Account debit 0 209 30 560
Account credit 0 401 10 130
- the amount of damage in the form of debt of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which he had already received annual paid leave:
Account debit 0 209 30 560
Account credit 0 401 10 130
– calculations of the amount of damage subject to compensation by a court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of legal costs):
Account debit 0 209 30 560
Account credit 0 401 10 130
– the amount of damage in the form of accrued interest for the use of someone else’s money due to their improper retention, evasion of their return, other delay in their payment or unjustified receipt or savings, the amount of expenses associated with legal proceedings:
Account debit 0 209 41 560
Account credit 0 401 10 140
– reduction of settlements with debtors for income by terminating the counterclaim by offset when making a decision to withhold the amount of accrued penalties by paying the executor of the state (municipal) contract an amount reduced by the amount of the penalty (penalties, fines):
Account debit 2 302 00 830
Account credit 2 209 40 660
– reduction of settlements with debtors for income by terminating the counterclaim by offset when deciding to withhold the amount of accrued penalties by paying the executor of the state (municipal) contract an amount reduced by the amount of the penalty (penalties, fines), if payment for the contract (agreement) is carried out at the expense of funds subsidies for financial support for the implementation of state (municipal) tasks:
Account debit 2 304 06 830
Account credit 2 209 40 660

Settlements with the founder

It is planned to amend paragraph 117 of Instruction No. 174n and bring it into compliance with the norms of the Letter of the Ministry of Finance of the Russian Federation dated September 18, 2012 No. 02-06-07/3798 and the requirements of Instruction No. 33n * (4).
When assigning to a budgetary institution the right of operational management (from authorities, state (municipal) institutions) for objects of fixed assets, intangible assets in the amount of the book value of real estate and especially valuable movable property accepted for accounting, assigned to the state (municipal) budgetary institution by the owner of this property or acquired by the institution at the expense of funds allocated by the owner, an entry is made:
Account debit 4,401 10,172 "Income from transactions with assets"
Account credit 4 210 06 000 "Reduction of settlements with the founder"
When such property is disposed of using the “Red reversal” method, the same entry is made.

Settlements with other debtors

According to the norms of paragraph 3 of Art. 96 of the Law on the Contract System * (5) the execution of the contract can be ensured by providing a bank guarantee issued by the bank and meeting the requirements of Art. 45 of this law, or by depositing funds into the account specified by the customer, which, in accordance with the legislation of the Russian Federation, accounts for transactions with funds received by the customer. The method of ensuring the execution of the contract is determined independently by the procurement participant with whom the contract is concluded.
According to the Ministry of Finance, account 210 05 “Settlements with other debtors” should reflect (new edition of clause 235 of Instruction No. 157n):
1) settlements with debtors for operations:
– providing security for applications for participation in a competition or closed auction;
– security for the performance of a contract (agreement), other collateral payments, deposits,
2) taxes, fees, and other payments expected to be received, the obligation to pay which, in accordance with current legislation, is considered fulfilled (according to the submitted declarations (calculations, other documents);
3) other transactions arising in the course of conducting the activities of the institution and not provided for reflection on other accounts of the Unified Chart of Accounts.

Value added tax

The new edition of Instruction N 157n suggests instead of account 210 01 “Calculations for acquired material assets, works, services” to use account 210 10 “Calculations for tax deductions” for accounting (clause 224 of Instruction N 157n):
– settlements on amounts received in advance payments for the upcoming sale of non-financial assets (works, services) within the framework of the activities of the institution, taxed in the manner prescribed by the tax legislation of the Russian Federation;
– settlements for amounts presented by suppliers (contractors) for supplied non-financial assets, work performed, services rendered, accrued and paid by the institution as a tax agent in cases provided for by the tax legislation of the Russian Federation.
A decrease in the amount payable to the budget by the amount of tax accrued upon receipt of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights is reflected by the entry:
Account debit 0 303 04 830
Account credit 0 210 11 660
In turn, writing off the amount to increase the value of non-financial assets in the manner prescribed by the legislation of the Russian Federation is reflected by the entry (new edition of clause 113 of Instruction No. 174n):
Account debit 0 100 00 000
Account credit 0 210 12 660

Reserves for future expenses

A new account 401 60 “Reserves for future expenses” will be introduced into Instruction No. 157n. According to the Ministry of Finance, this account should reflect (clause 302.1 of Instruction No. 157n):
– expense obligations arising from the institution as a result of accepting other obligations (for example: payment of vacation for time actually worked or compensation for unused vacation, including upon dismissal, payment at the request of buyers for warranty repairs, routine maintenance in cases provided for in the supply agreement, etc.). d.);
– expenditure obligations incurred by an institution by virtue of legislation when making a decision on restructuring its activities, including when making a decision on reorganizing institutions, changing the structure of institutions (creating or liquidating branches, separate structural divisions, changing types of activities);
– expenditure obligations contested in court (including the collection of penalties and fines arising from civil agreements (contracts), as well as legal expenses (costs), including in the case when the main manager of the budget of a public legal entity is in court on behalf of a public legal entity as a representative of the defendant in claims against a public legal entity: for compensation for damage caused to an individual or legal entity as a result of illegal actions (inaction) of government bodies or officials of these bodies, according to departmental affiliation, including including as a result of the issuance of acts of public authorities that do not comply with the law or other legal act; presented when the limits of budget obligations provided to the recipient of budget funds subordinate to him, which is a government institution, are insufficient to fulfill his monetary obligations;
– expense obligations for expenses incurred for which settlement documents were not received in a timely manner (utilities, communication services);
– other cases provided for when developing the accounting policy of the institution.
The procedure for the formation of reserves (types of reserves formed, methods for assessing liabilities, date of recognition in accounting, etc.) is established by the institution as part of the formation of accounting policies.
A provision should only be used to cover those costs for which the provision was initially recognized.

Commitment

The new edition of paragraph 318 of Instruction No. 157n proposes to distinguish between the concepts of “accepted obligations” (account 0 502 01), “accepted monetary obligations” (0 502 02), “accepted obligations” (0 502 07) and “deferred obligations” (0 502 09).

Off-balance sheet accounting

Account 02 "Material assets accepted for storage." The new edition of clause 335 of Instruction No. 157n provides that this account will be used, among other things, to account for property in respect of which a decision has been made to write off (cessation of operation) until its dismantling (disposal, destruction), including in connection with physical or obsolescence (inappropriateness of its further use).

Example 3
The budgetary institution decided to write off equipment that is unsuitable for further use. The equipment was purchased at the expense of the founder and included in the composition of especially valuable movable property. This equipment is subject to dismantling, work on which will be carried out by a worker specially hired for this purpose. The book value of the equipment is 600,000 rubles, the amount of accrued depreciation was 560,000 rubles. The numbers in the example are conditional.
In accounting, equipment write-off operations will be reflected as follows:

			Amount, rub.
Depreciation accrued on equipment is written off
The residual value of the equipment is written off (600,000 rub. – 560,000 rub.)
Reflected settlements with the founder using the “Red reversal” method
The equipment to be installed is reflected on the off-balance sheet account in a conditional valuation, as provided for by the accounting policy of the institution and in accordance with the norms of clause 335 of Instruction No. 157n
Equipment written off off-balance sheet after dismantling work

Account 04 "Debt of insolvent debtors". It is planned to introduce a rule that the write-off of receivables from off-balance sheet account 04 is carried out on the basis of a decision of the institution’s commission on the receipt and disposal of assets if there are documents confirming the termination of the obligation by the death (liquidation) of the debtor, as well as upon expiration of the period for the possible resumption of the debt collection procedure according to current legislation (clause 339 of Instruction No. 157n).
Account 09 "Spare parts for vehicles issued to replace worn-out ones." According to the changes that are planned to be made to paragraph 349 of Instruction No. 157n, it will contain a rule that when a vehicle is disposed of, the material assets installed on it are written off from the off-balance sheet account.
Account 17 “Receipts of funds to the accounts of the institution” and account 18 “Outflows of funds from the accounts of the institution.” These off-balance sheet accounts reflect cash flow transactions on account 0 201 34 “Cash”, which are supposed to be reflected on these off-balance sheet accounts (clauses 365, 367 of Instruction No. 157n).
Account 27 "Material assets issued for personal use to employees (employees)." Accounting for property issued by an institution for personal use to employees for the performance of their official (official) duties, in order to ensure control over its safety, intended use and movement, is carried out on off-balance sheet account 27 (clause 385 of Instruction No. 157n). Acceptance of property items for accounting is carried out on the basis of the primary accounting document at book value. The disposal of property items from off-balance sheet accounting is carried out on the basis of the primary accounting document at the cost at which the objects were previously accepted for off-balance sheet accounting.
Account 30 "Settlements for the fulfillment of monetary obligations through third parties." The new edition of Instruction No. 157n suggests using this account to keep records of settlements for the fulfillment of monetary obligations through third parties (when paying pensions, benefits, and other payments to individuals through branches of the Russian Post, payment agents).

T. Silvestrova,
editor-in-chief of the magazine "Budget Organizations:
accounting and taxation"

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*(1) 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, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n.

*(2) Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n.

*(3) The procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small entities

The Financial Department has adjusted the main accounting document for state (municipal) institutions - Instruction No. 157n. Order of the Ministry of Finance of the Russian Federation dated August 6, 2015 No. 124n (hereinafter referred to as Order No. 124n), which introduced changes to the specified instructions, was sent for registration with the Ministry of Justice. In the article we will consider its main provisions that are relevant for educational institutions.

Chart of accounts

In accordance with the innovations in the Unified Chart of Accounts, the name has been replaced accounts 201 06: from “Letters of Credit” to “Institutional funds in special accounts in a credit institution.” This entails amendments to item 172 - 176 Instructions No. 157n, which deals with the application of the specified account. In these paragraphs, the words “letters of credit” and “letter of credit settlements” are replaced with “special accounts”.

In addition, the Chart of Accounts has been supplemented off-balance sheetscore 31"Shares at par value." It is unlikely to be used by an educational institution. According to the entered item 389, 390 Instructions No. 157n the named account is intended for accounting of shares at par value by the body exercising the powers of the shareholder (other authorized body). Their acceptance for accounting and disposal is carried out on the basis of primary accounting documents at nominal value.

Analytical accounting for this account is maintained in the securities register (f. 0504056) by quantity, issuer and indicating the registration number assigned in the federal property register.

These provisions will need to be applied to the extent that institutions are organizationally and technically ready, after changes are made to the accounting policies, but later than October 1, 2015.

General provisions for the use of Instruction No. 157n

Accounting for objects whose value is expressed in foreign currency. Due to additions to clause 13 of Instruction No. 157n It is explained in what order the accounting of objects, the cost of which is expressed in foreign currency, is kept. They are as follows.

These objects are accepted for accounting in ruble equivalent, calculated on the date of the transaction by recalculating the amount in foreign currency at the official exchange rate of the Central Bank of the Russian Federation of the corresponding currencies in relation to the ruble. In the absence of an official exchange rate, the calculation is made at the rate determined by foreign currency quotes on international currency markets or at the rates established by the central (national) banks of the relevant states to any third currency, the official rate of which in relation to the ruble is established by the Central Bank of the Russian Federation.

If an institution constantly operates outside the Russian Federation, then the features and rules for recalculating the cost of accounting objects are regulated by the main manager of budgetary funds of the accounting entity in agreement with the Ministry of Finance.

This paragraph is also supplemented by the provision that, as part of the formation of accounting policies, it is necessary to provide for the procedure for translating primary documents that are not drawn up in Russian.

Analytical codes in the account number of the working chart of accounts. In connection with the introduction By Order of the Ministry of Finance of the Russian Federation dated 06/08/2015 No. 90n(hereinafter referred to as Order No. 90n) changes in Instructions on the procedure for applying budget classification in the Russian Federation, approved By Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, adjusted clause 21 of Instruction No. 157n.

The updated version of this paragraph is represented by the following provisions:

1. The Unified Chart of Accounts contains five sections, grouped by economic content in order to draw up reliable financial statements and reflect the indicators necessary for maintaining budget (accounting) records, compiling reports that ensure comparability of budget indicators of the budget system of the Russian Federation, for financial analysis of the execution of budgets, state assignments, budget estimates, FCD plans of institutions, as well as the preparation of their projects.

2. Based on the Unified Chart of Accounts and the provisions of Instruction No. 157n, the following are used for accounting:

Chart of Accounts for Budgetary Accounting and Instructions for the Application of the Chart of Accounts for Budgetary Accounting - by government institutions, government bodies (state bodies), local government bodies, management bodies of state extra-budgetary funds, the most significant budgetary and autonomous institutions of science, education, culture and health care specified in departmental structure of budget expenditures, other organizations exercising the powers of the recipient of budget funds, financial authorities;
Chart of accounts for treasury accounting and instructions for its use - by bodies providing cash services;
charts of accounts for budgetary and autonomous institutions and corresponding instructions for their use.

Based on the mentioned charts of accounts, institutions develop and approve working charts of accounts for accounting (budget) accounting.

3. The account number of the Chart of Accounts (working chart of accounts) consists of 26 digits. Analytical codes in the account number of the working chart of accounts reflect:

Digits 18 - 26 of the account number form the account code accounting accounting.

In categories from 1st to 17th working chart of accounts budgetary accounting is reflected:

institutions - from the 4th to the 17th category - code for the classification of income, expenses, sources of financing budget deficits;
financial authorities, authorities providing cash services - from the 1st to the 17th category - code for the classification of income, expenses, sources of financing budget deficits for which budget execution operations are carried out.

The 24th - 26th digits of the account number of the working chart of accounts reflect:

government, budgetary institutions, as well as organizations exercising the powers of the recipient of budgetary funds - codes for the classification of operations of the public administration sector (KOSGU);
autonomous institutions - analytical code of receipts, disposals of accounting objects in the structure approved by the FCD plan.

The applied codes for types of financial support (activities) have not changed.

4. Government bodies, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local government bodies are allowed to enter additional categories into the analytical account code of the Chart of Accounts to obtain additional information necessary for internal and external users of reporting.

These changes to the general provisions of Instruction No. 157n ( clause 3.1 And 3.2 appendices to Order No. 124n) will be applied in the formation of accounting policies starting from 2016 and the formation of indicators of accounting objects on the first reporting day of 2016.

From January 1, 2017, the introduced into Instruction No. 157n will also be in effect. clause 21.1, which indicates that the account number of the Chart of Accounts of budgetary and autonomous institutions in categories from 1st to 4th includes a section code, a subsection code of budget expenditures.

Fixed Asset Accounting

The innovations in this section clearly define which engineering systems should be included in buildings and structures, and which should be considered as independent objects. IN paragraph 45 of Instruction No. 157n, which deals with inventory of fixed assets, the following additions have been made: communications inside buildings necessary for their operation, in particular, the heating system, including a boiler installation for heating (if it is located in the building itself); internal water supply, gas and sewerage networks with all devices; internal network of power and lighting electrical wiring with all lighting fixtures; internal telephone and signaling networks; ventilation devices for general sanitary purposes; lifts and elevators are part of the building and are not separate inventory objects.

Independent inventory objects include the equipment of the specified systems (terminal devices, instruments, devices, etc.), for example:

measuring and control instruments;
means of transformation, acceptance, transmission, storage of information;
computer and office equipment;
means of visual and acoustic display of information;
theatrical and stage equipment.

Authorization of expenses

IN paragraph 308 of Instruction No. 157n addition added: finally a definition has been given obligations assumed . They are understood as stipulated by law, other regulatory legal acts, the obligations of the state authority (state bodies), local government bodies, state municipal institutions to provide using competitive methods for identifying suppliers (contractors, performers) (tenders, auctions, request for quotations, request for proposals) in funds from the corresponding budget for the corresponding financial year. The amounts of obligations assumed are determined on the basis of notices of procurement using competitive methods for identifying suppliers (contractors, performers) (competitions, auctions, request for quotations, request for proposals), posted in a unified information system, in the amount of the initial (maximum) contract price.

Since according to account 502 00“Liabilities”, the analytical code for the type of synthetic account “Accepted Liabilities” is highlighted separately and assigned the number 7, from the synthetic accounts “Accepted Liabilities” with code 1 and “Accepted Monetary Obligations” with code 2, the word “accepted” is excluded. Corresponding changes have been made to paragraph 319 of Instruction No. 157n.

Off-balance sheet accounting

As we indicated above, off-balance sheet accounting has been supplemented score 31"Shares at par value." In addition, some amendments and clarifications have been made regarding the use of previously existing accounts. So, in accordance with the new edition clause 339 of Instruction No. 157noff-balance sheet account 04“Debt of insolvent debtors” is intended to account for the debt of insolvent debtors from the moment it is recognized in the manner established by the legislation of the Russian Federation, by an act of the chief administrator of budget revenues as unrealistic for collection and written off from the balance sheet of the institution. Accounting for the said debt is carried out during the period of possible resumption, in accordance with the legislation of the Russian Federation, of the debt collection procedure, including in the event of a change in the property status of the debtors, or until the receipt of funds by insolvent debtors within the specified period for repayment of the debt, until the execution (termination) of the debt otherwise does not contradict by law.

It is further noted that when the procedure for collecting debts of debtors is resumed or funds are received to repay the debt of insolvent debtors on the date of resumption of collection or on the date of crediting of these receipts to the accounts (personal accounts) of institutions, such debt is written off from off-balance sheet accounting with simultaneous reflection on the corresponding balance sheet accounts calculations based on receipts.

The following changes concern off-balance sheet accounts 17 And 18 , which reflect the inflow and outflow of funds from the institution’s accounts. IN paragraphs 365 And 367 Instructions No. 157n it is established that account data is opened (except accounts 0 201 00 000“Institutional funds”) and to account 0 210 03 000“Cash settlements with financial authorities.” They are intended for analytical accounting of receipts (payments) of funds ((return of specified receipts) (restoration of payments)) to the bank accounts of the subject of accounting, to the personal account opened for him by the OFK (financial authority), to the account of cash transactions, as well as to the cash register of the accounting entity.

Explanations are also given for analytical accounting for off-balance account 19“Unidentified budget revenues from previous years.” According to the new edition paragraph 370 of Instruction No. 157n it should be maintained indicating the date of crediting of uncleared receipts and the date of their clarification in the manner established by the accounting entity as part of the formation of its accounting policies.

Addendum to paragraph 385 of Instruction No. 157n gives clear instructions that uniforms and special clothing issued to employees should be taken into account off balance sheet account 27“Material assets issued for personal use to employees (employees).”

Order No. 124n made the following changes to the Unified Chart of Accounts and the Instructions for its application:

Appeared off-balance sheet account 31, changed name account 201 06.
Clarifications are given on the accounting of objects whose value is expressed in foreign currency.
The procedure for generating accounting (budget) accounting account numbers is brought into compliance with Order No. 90n.
It is explained which engineering systems should be included in buildings and structures, and which should be taken into account as independent objects.
A definition of the concept “accepted obligations” is given.
The debt of insolvent debtors should be taken into account off-balance sheet account 04 not within five years, but during the period of possible renewal of the debt collection procedure.
Off-balance sheet accounts 17 And 18 open to account 210 03.
Uniforms and workwear are taken into account off balance sheet account 27.

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, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.