Off-balance sheet account: accounting, property, fixed assets. Postings to off-balance sheet accounts Off-balance sheet accounting in 1s account 22

How to put materials into an off-balance sheet account - postingsand the methodology for carrying out such management operations will be discussed in our publication. In this article we will also talk about the issue of selling off-balance sheet materials.

What off-balance sheet accounts are intended for accounting for inventory items?

The very definition of off-balance sheet accounts specified in the instructions to the Chart of Accounts (Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n) indicates that these are accounts that are not taken into account in the organization’s balance sheet; their indicators are not involved in assessing the financial position of an economic entity. The chart of accounts and its instructions provide for 11 off-balance sheet accounts, 3 of which are intended for accounting for inventory items:

Account 002 - it records inventory items that are in the organization’s warehouse, but are not already or not yet its property.
Account 003 is intended to account for raw materials and materials that the manufacturing organization receives from the customer for processing.
Account 004 is used by commission agent organizations to account for goods accepted under the terms of a commission agreement.

You can familiarize yourself with the off-balance sheet accounts provided for in the Chart of Accounts and the features of their use in the article.

The following is characteristic of all property off-balance sheet accounts: the receipt of assets is reflected only in debit, write-off only in credit, there is no correspondence in off-balance sheet accounts.

How to transfer materials to an off-balance sheet account?

Paragraph 4 clause 5 PBU 6/01 indicates the need for proper accounting of property written off as expenses as inventories. And paragraph 5 of PBU 1/2008 talks about organizing accounting policies in such a way that assets and liabilities belonging to the organization are accounted for separately from others.

However, to account for material assets, the cost of which has already been written off as expenses, there are off-balance sheet accounts 002, 003 and 004. Instructions for using the Chart of Accounts also provide for the possibility of introducing additional off-balance sheet accounts. Thus, to account for materials that continue to be in the organization and used in its business activities, it is possible to provide an additional account on the balance sheet, and the regulations for its use can be fixed in the accounting policies. Such an off-balance sheet account may be account 012 “Material assets in operation.”

In the accounting program “1C: Accounting”, popular among accountants, for example, an MC account with a number of sub-accounts has been introduced for similar purposes:

MC02 “Working clothes in operation”;
MC03 “Special equipment in operation”;
MC04 “Inventory and household supplies in operation.”

After the property is capitalized and put into operation, its value is written off as the organization’s expenses, and the property itself, assigned to the responsible persons, will be listed on the balance sheet. When this property ceases to be used for one reason or another, it will need to be written off from the off-balance sheet account in which it was recorded.

At the same time, analytical accounting of materials is carried out according to nomenclature and storage locations, which makes it possible to control the availability and use of these values, and in the case of additional costs associated with their use, to justify these costs.

When transferring material assets into operation, the relevant documents are issued, for example, a demand invoice (form M-11), and the following entries are made:

Dt 20, 26, 44 (cost accounts) Kt 10 “Materials”;
Dt 012 (MC).

In case of complete depreciation of the property recorded off the balance sheet, or its disposal for other reasons, a document for write-off is drawn up and a posting is recorded on the credit of the off-balance sheet account: Kt 012 (MC).

Regulations for accounting for values recorded on the balance sheet and monitoring them, as well as a list of documents used for these purposes, must be developed by the organization itself and consolidated in its accounting policies.

How to sell materials from an off-balance account?

To sell property recorded off the balance sheet, its contractual value is determined. When selling, an entry for the sale of other property is generated:

Dt 62 “Settlements with buyers and customers” Kt 91 “Other income and expenses.”

If an organization operates on OSNO, VAT is charged upon the sale of an asset:

91 “Other income and expenses” Kt 68 “Calculations for VAT”.

The disposal of property is carried out according to the credit of the off-balance sheet account of its accounting:

Kt 012 (MC).

Moreover, the cost of such property is zero due to the fact that it has already been taken into account in the organization’s costs when transferring it into operation. Funds from the sale of this property are the income of the organization.

IMPORTANT! To generate documents for sale and the corresponding entries in the accounting program, it is often necessary to restore the property being sold in the organization’s assets, if the functionality of the program does not provide for transactions for the sale of property recorded off the balance sheet. For this purpose, inventory items to be sold are restored to the account from which they were previously written off, at a symbolic cost - for example, 1 kopeck.

Inventory of materials off balance sheet

Clause 27 of the Accounting Regulations, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, establishes the mandatory inventory of all property and liabilities before drawing up annual reports and in some other cases. At the same time, the accounting policy may stipulate that it should be carried out more frequently. Mandatory audit applies to both balance sheet and off-balance sheet accounts.

The rules for conducting an inventory of inventories and the documents accompanying it can be found in the article.

Results

Assets transferred for operation are written off as expenses at the time of their transfer and are no longer taken into account in the balance sheet asset. Accounting for valuables written off the balance sheet, but used in the organization’s business activities until they are worn out, liquidated or sold, can occur on an off-balance sheet account. The regulations for its use must be approved by the accounting policy.

Off-balance sheet accounts– these are accounts intended to summarize information about the presence and movement of values that do not belong to an organization-economic entity, but are temporarily in its use or disposal.

Off-balance sheet accounts are subsidiary accounts of accounting.

They are used when the accountant needs information that is not on the balance sheet accounts.

Balances on off-balance sheet accounts are not included in the balance sheet, but are shown after its total, i.e. behind the balance.

The data from these accounts does not affect the financial result and does not need to be reflected in the company’s reporting.

For what purposes are off-balance sheet accounts used?

Typically, on off-balance sheet accounts:

1) records are kept of the presence and movement of property (to ensure its safety):

or not owned by the organization;

or the organization’s own property, the cost of which is written off as expenses.

2) information is collected that needs to be disclosed in the notes to the balance sheet and the income statement.

The main objectives of off-balance sheet accounts are:

ensuring control over the use of material assets that do not belong to the enterprise;

control over the safety of material assets listed on these accounts, over the timely execution of documents for the receipt and disposal of these funds;

ensuring the correct organization of accounting on these accounts;

providing comprehensive and complete information on these accounts to assess the creditworthiness and financial stability of the enterprise.

Types of off-balance sheet accounts

There are the following off-balance sheet accounts provided for in the Chart of Accounts.

To account for property that does not belong to the organization, off-balance sheet accounts are used:

Off-balance sheet accounting

Off-balance sheet accounts, just like regular accounting accounts, are a two-way table:.

Accounting for off-balance sheet accounts is carried out using a simple system.

Double entry on off-balance sheet accounts is not used, that is, when making entries on off-balance sheet accounts, there is no need to reflect the same amount in the debit of one account and the credit of another account.

The debit of off-balance sheet accounts reflects the receipt of property, receipt and issuance of security, and the credit reflects the disposal of property and termination of security.

The balance at the beginning of the month reflects the availability of the type of funds accounted for in the account.

The debit reflects the receipt, and the credit reflects the write-off of these funds.

The balance at the end of the month by debit shows the balance of funds at the end of the month and is calculated using the formula:

Balance at the end of the month = Balance at the beginning of the month + Debit turnover - Credit turnover.

The ending balance of such an account is always a debit.

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Not all cost items appear on the balance sheet. There are special off-balance sheet accounts that display information about valuables that are temporarily in use. They have a three-digit code, appear in correspondence with the main cost items and do not appear in the balance sheet.

Purpose

According to PBU, an off-balance sheet account is used to summarize data on valuables that do not belong to the organization, but are in its use temporarily. These can be leased fixed assets, material assets in storage, in processing, property under leasing operations, etc. Based on such data, a “Certificate of Assets in Off-Balance Accounts” is compiled, which is attached to statistical reporting. An organization can create its form independently, provided that the document contains complete information about its financial position.

Which account is off-balance sheet?

001 "Leased OS".
002 "Inventory and materials accepted for storage."
003 "Materials in processing".
004 "Goods accepted for commission."
005 "Equipment under installation."
006 "Reporting forms".
007 "Written off accounts receivable."
008 "Received collateral".
009 "Issued collateral".
010 "OS wear and tear".
011 "OS for rent".

Additionally can be used:

012 “Intangible assets received for use.”
013 “Central Banks received as collateral.”
014 “Contingent assets”.
015 “Contingent obligations”.

Equipment

Off-balance sheet accounts 001, 004 are used to display the movement of property. Article 001 includes data on objects handed over for use. Fixed assets are accounted for at the cost indicated in the documents (agreement, transfer and acceptance certificate, copies of the card). Correspondence is carried out according to lessors and inventory numbers. Settlements with the client are displayed under article 76: by debit - accrual of rent, by credit - receipt of funds.

Balances of the item "Equipment for installation" are used by contractors to show the movement of property that they have in the assembly stage. The breakdown is carried out by units at the prices specified in the acts. Acceptance of equipment is documented in form No. OS-15. The customer has it listed on account 07: DT08 KT 07. If previously capitalized property is transferred, then an entry is made: DT 01 sub-counter "Installation", KT 01 sub-counter "In stock".

Fixed assets on the off-balance sheet account appear with the contractor. When the equipment arrives, posting DT005 is generated. Installation costs are displayed according to DT20 in correspondence with the corresponding cost items (10 “Materials”, 70 “Calculation of labor costs”, 23 “Auxiliary production”). For work performed, a third party issues an invoice: DT 62 CT 90-1. Upon completion of the work, these amounts are written off by posting DT90-2 KT 20. The cost of the finished object (construction) is formed as follows: DT62 KT90-1. The tax is calculated using standard posting: DT90-3 KT68. How to write off off-balance sheet accounts? They need to be financed. The basis for recording is an application for release of OS for installation. Transferred equipment that was not installed is not included in the volume of capital investments.

Raw materials

Off-balance sheet accounts 002 – 004 are used to display the movement of materials.

The article “Inventory accepted for storage” is used to display the movement of valuables if:

The company does not want to pay for materials. The paradox of the situation is that ownership transferred to the buyer at the time of transfer of goods and materials. Information that such materials are credited to off-balance sheet accounts must be provided to the seller in writing.
Inventories were received from suppliers, which, according to the terms of the contract, cannot be spent.

Government institutions on account 002 can indicate unused property that has not yet been written off. Accounting is carried out at prices from acts. Analytics is carried out for all owners, types and storage locations.

Suppliers take into account paid for valuables left in storage, issued with receipts, but not taken out. In this case, the shipment is reflected by posting DT002. Only after the goods are collected can the account be closed. Most often, this cost item is used by companies that accept raw materials for trust storage. They do not receive real property; all transactions are displayed behind the balance sheet. As a result, the organization's net assets turn out to be significantly greater than those indicated in the documents.

Account 003 reflects data on the movement of customer-supplied raw materials at contract prices. Analytics is carried out by customers and types of materials. Processing costs are taken into account according to DT20. The cost of the products transferred to the seller is reflected by posting DT62 KT90-1. VAT is calculated as follows: DT90-3 KT68.

The article “Goods on commission” is used by commission agent organizations. Accounting is carried out at prices from the act in the context of types of goods and clients.

Off-balance sheet account 006 displays the movement of strict reporting forms - receipts, diplomas, certificates, subscriptions, tickets, coupons, etc. The list of documents is established by the organization. Analytics is carried out by storage location.

Example

The company carries out repair work under two contracts. The first organization sold the materials to the contractor, and the second paid for them. The raw materials were fully used in production. The cost of materials is 430 thousand rubles. (without VAT). The second organization transferred to the first customer-supplied raw materials in the amount of 787 thousand rubles. According to the report, materials worth 236.5 thousand rubles were used for production purposes. These operations will be reflected in the accounting system as follows:

DT 10-1 KT 60 – 430,000 – capitalized materials.
DT 20 KT 10-1 – 430,000 – raw materials are included in expenses.
DT 003 - 787 000 – accounting of customer-supplied raw materials.
KT 003 – 236,500 – the cost of consumed materials has been written off.

Cash

Off-balance sheet accounting accounts 007 – 009 reflect capital movements. The article “The debt of insolvent debtors is written off” contains data on the amounts attributed to the loss three years after the payment date. For the next five years, they are listed in account 007. After this period, it is impossible to collect the debt, even if the debtor’s financial situation changes. Receipts of payments are recorded by posting DT 51 (52) KT 91-1. Analytics is carried out for each client and debt.

Received (008) and issued (009) security for the fulfillment of obligations are recorded according to the amounts from payment documents and are written off as the debt is repaid. DT displays:

bonds received/transferred to secure loans;
bills of exchange used as a guarantee for shipments;
purchased/sold options and warrants.

All guarantees received in the form of a letter from a guarantor or a deed for the transfer of valuables serve as security for payments. They are accounted for according to payment documents and are recorded in the debit of account 008.

It is worth dwelling on the funds that store owners take from financially responsible persons. Individuals must deposit money before receiving access to goods. These funds can be used or deposited. In the first case we are talking about a loan. The operation is formalized by posting DT 51 CT 66 (67). In the second case, there is a deposit: DT 51 CT 76. These entries are then debited from 008. When an employee leaves, the funds are returned to him. If the relationship was formalized in the form of a loan, then additional interest must be paid.

Writing off the cost of an object

Account 010 is used to display information about the amount of depreciation of housing assets, external improvements, and fixed assets for non-profit organizations. Accrual is made at the end of the year. Upon disposal, amounts are written off to KT 010.

It is important to immediately clarify the difference between depreciation and amortization in the context of this operation. In the first case, fixed assets are accounted for on the balance sheet, and in the second - in an off-balance sheet account. Budgetary and non-profit organizations do not create value. Accordingly, they do not show depreciation on the balance sheet. For them, the cost of the OS is written off completely at the time of purchase. There is no income, and there is also no opportunity to stretch out expenses. In such cases, it is recommended to charge depreciation on the fixed assets once a year to account 010. This operation does not increase costs and does not reduce the base for calculating VAT, but it is beneficial to organizations that pay property tax. The basis for its calculation is the residual value of the asset. It is determined by the following formula:

Balance at the beginning of the year (01) – accrued depreciation (02) – depreciation (010).

Leasing

The article “Fixed assets in lease” is used if, under the terms of the transaction, the property must be on the balance sheet of the tenant. Accounting is carried out for each object at negotiated prices. Leasing operations also appear here. The agreement specifies which party should credit the object to account 011. In both cases, the fixed assets are written off upon the return of the object. If the agreement stipulates that the property is accounted for on the lessee’s balance sheet, then the following entry is generated:

DT08 KT76.
DT01 KT08 - costs and cost of the received object are written off.

Example

The organization provided grain storage services. The contractual value of the transaction is 100 thousand rubles. The services are valued at 15 thousand rubles, the costs of the custodian are 10 thousand rubles. In the accounting system this operation is reflected as follows:

DT002 - 100 thousand rubles. - grain accepted for storage.
DT62 KT90/1 - 15 thousand rubles. - payment for the service has been received.
DT90/2 KT20 (25, 26) - 10 thousand rubles. - the costs of the custodian are reflected.
DT51 KT62 - 15 thousand rubles. - revenue is reflected.
DT90/9 KT99 – 5 thousand rubles. - profit from the operation is identified.
KT002 - 100 thousand rubles. - grain returned to the client.

Property on off-balance sheet accounts

The process of capitalizing large objects does not raise any questions. Problems begin when it is necessary to register and then write off OS worth up to 3,000 rubles, especially if we are talking about a government institution. In this case, you need to fill out a “Statement of issuance of goods and materials for the needs of the organization”, then all damage is taken into account on account 21.

Assets that cost more than 3,000 rubles are listed until disposal. It is enough to display the write-off on the CT of the off-balance sheet account. There is no need to create any additional wiring. Book value of objects up to 40 thousand rubles. after commissioning should be zero. For units that are valued at between 3-40 thousand rubles, it is necessary to restore the original cost and depreciation.

Write-offs from the off-balance sheet account are carried out by decision of the commission on the basis of an act signed by the owner of the property and the manager. The entry is created for the amount of the original cost. The transfer of objects for use is formalized on the basis of an act by posting to account 21 with a simultaneous change in the responsible person.

Objects worth up to 3,000 rubles are credited to budget off-balance sheet accounts at full price. The exceptions are library collections and real estate. OS is received according to primary documents confirming the commissioning of the unit. Internal movement is reflected by changing the person in charge and/or the storage location.

Violations

Recording valuables in off-balance sheet accounts is usually not a hassle. It is maintained quite simply: receipt, issue or receipt of guarantees is reflected only in debit, and repayment of obligations - in credit. Off-balance sheet accounts do not correspond with each other. But even with such a simple scheme, companies do not pay enough attention to accounting. As a result, tax officials find errors in the documentation and fine organizations.

Art. 15 of the Code of Administrative Offenses of the Russian Federation establishes administrative liability for violation of the rules of accounting, within the framework of which a fine of 2000-3000 rubles is imposed. Such violations include distortion of any reporting line by more than 10%. Art. 120 of the Tax Code of the Russian Federation additionally provides for liability for understatement of income items or the value of taxable items.

Commission agreement

With the transfer of goods to the commission agent for sale, the principal does not lose ownership rights. Therefore, such valuables are transferred to off-balance sheet account 004 at the prices specified in the act. At the time of transfer, these figures are written off in full. The problem will arise if the organization reflects such goods on the balance sheet account. The tax authorities may qualify the agreement as an ordinary purchase and sale. If the goods are paid for by the consignor by a third-party supplier, then it will not be possible to prove the legality of the transaction even in court.

Inventory

The correctness of property tax calculation depends on the completeness of the information reflected in account 002. If the inspection reveals that an organization acquired fixed assets and unreasonably capitalized them into an off-balance sheet account, then the taxpayer will have to pay a fine and additional tax. Ownership rights are critical in such transactions. If an enterprise received an OS for rent, free use and capitalized it as 01 instead of 001, negative consequences in the form of inspections and fines will not be long in coming.

Nuances

Accounting for off-balance sheet accounts of government organizations follows a similar algorithm, but with specific features. Land plots received by the institution for free use are included in the balance sheet at cadastral value. An assessment will have to be carried out only if the object is located outside the Russian Federation. Off-balance sheet accounts in budget accounting display data on forms such as sick leave certificates. When a vehicle is disposed of, spare parts that were listed on 009 must be written off. Receipts (outflows) of funds are reflected in debit 17. Government organizations can write off receivables ahead of schedule if:

the debtor was liquidated, and this fact is documented;
The deadline for resuming the debt collection procedure has expired.

Off-balance sheet accounts with inventory items can now also contain information about the movement of valuables that are subject to write-off due to wear and tear or due to the impossibility of further use.

Conclusion

To record values that are in temporary use of the organization and do not belong to it, special off-balance sheet accounts are used. All capitalization transactions are displayed as a debit, and write-offs as a credit. If necessary, you can add off-balance sheet 1C accounts and keep records without violating the law. All cost items and subcontos are already built into the basic version of the program. Standard transactions and reporting are generated using standard documents. Amounts in such accounts are not included in the balance. Therefore, the net assets of leasing companies and organizations that accept large quantities of materials for storage are underestimated.

In accounting, in addition to balance sheet accounts, off-balance sheet accounts are also used, the balances of which are not included in the balance sheet, since they reflect funds (assets) that are temporarily held by a business entity and do not belong to it.

The need for separate accounting of values that do not belong to a given business entity in off-balance sheet accounts is justified by the fact that the balance sheet should reflect only the funds belonging to it and the sources that form them. The reflection of non-own funds on off-balance sheet accounts is carried out in order not to exaggerate the amount of funds owned by the business entity. Otherwise, such funds would be reflected in the balance sheet twice: once with the owner and the second with the business entity where they are in temporary use and to which they do not belong.

In the process of carrying out production activities, organizations carry out business transactions that are associated with the use and storage of property that does not belong to them, but which is at their disposal for a certain time or in temporary storage. In addition, the organization may have certain requirements (obligations) if one of the partners fails to fulfill the terms of the contracts.

To control such property and liabilities, the Standard Chart of Accounts approved by Resolution of the Ministry of Finance No. 89 provides for the following off-balance sheet accounts:

001 "Leased fixed assets"
002 "Inventory assets accepted for safekeeping"
003 "Materials accepted for processing"
004 "Goods accepted for commission"
005 "Equipment accepted for installation"
006 "Strict reporting forms"
007 "Debt of insolvent debtors written off at a loss"
008 "Securities for obligations and payments received"
009 "Securities for obligations and payments issued"
010 "Depreciation fund for the reproduction of fixed assets"
011 "Fixed assets leased"
012 "Intangible assets received for use"
013 "Sinking fund for the reproduction of intangible assets"
014 "Loss of value of fixed assets."

The structure of off-balance sheet accounts is the same as that of active accounts. The balance at the beginning of the month reflects the availability of the type of funds accounted for in the account. The debit reflects the receipt, and the credit reflects the write-off of these funds. The balance at the end of the month by debit shows the balance of funds at the end of the month and is calculated using the formula:

Balance at the end of the month = Balance at the beginning of the month + Debit turnover - Credit turnover.

An off-balance sheet account can be represented as follows:

The main objectives of off-balance sheet accounts are:

Ensuring control over the use of material assets that do not belong to the enterprise in accordance with current legislation and instructions;
control over the safety of material assets listed on these accounts, over the timely execution of documents for the receipt and disposal of these funds;
ensuring the correct organization of accounting on these accounts;
providing comprehensive and complete information on these accounts for management needs, assessing the creditworthiness and financial stability of the enterprise.

Off-balance sheet accounts are intended for:

To account for funds that do not belong to the organization, but are located:
- at its disposal (account 001 “Leased fixed assets”, account 005 “Equipment accepted for installation”);
- in safekeeping (account 002 “Inventory assets accepted for safekeeping”);
- in processing (account 003 “Materials accepted for processing”);
- on commission (account 004 “Goods accepted on commission”);
accounting for the depreciation fund for the reproduction of individual objects (groups of objects) of fixed assets (account 010 “Depreciation fund for the reproduction of fixed assets”) and intangible assets (013 “Depreciation fund for the reproduction of intangible assets”);
accounting for accrued depreciation on housing stock objects, external improvement objects and other similar objects (014 “Loss of value of fixed assets”);
accounting for contingent rights (account 008 “Securities for obligations and payments received”, account 007 “Debt of insolvent debtors written off at a loss”);
accounting for contingent liabilities (account 009 “Securities for obligations and payments issued”);
control over individual business transactions (in this sense, account 006 “Strict reporting forms” is specific, accounting for which is carried out in a conditional valuation and control is exercised both over the movement of the strict reporting forms themselves, and partially over the actions of financially responsible persons);
accounting for intangible assets received for use under license and other similar agreements (account 012 “Intangible assets received for use”).

Keeping records on off-balance sheet accounts has certain features:

Accounting is carried out without correspondence on interconnected accounts, i.e. without using double entry;
- records on off-balance sheet accounts are kept only in the context of debit or credit of the off-balance sheet account used;
- data on transactions reflected using an off-balance sheet account are shown in the balance sheet for reference, i.e. the balances on these accounts do not in any way affect the value of the balance sheet currency.

When using off-balance sheet accounts in the accounting practice of enterprises, a card is opened (created) for each of them to keep records of transactions on the movement of accounted objects.

To control the correct reflection in accounting of individual business transactions, information on the availability and movement of property that does not belong to the organization, but is temporarily at its disposal or use (leased fixed assets, inventory items in safekeeping, in processing, etc.), conditional rights and obligations should be recorded in separate statements, which can be opened for each off-balance sheet account in a form corresponding to the analytical accounting statement.

For example, for these statements you can use standard statements and calculation tables from a journal-order accounting system or a simplified system of accounting registers intended for small enterprises, or forms developed by the organization independently.

Maintaining accounting records on off-balance sheet accounts is mandatory, because... Failure to keep records of such property is fraught with foreclosure during inspections.

Thus, off-balance sheet accounts are used to group information on items that are not recognized as assets or liabilities, income or expenses in accordance with accounting regulations, but require mandatory control and analysis for management purposes and for disclosure of information in the notes to the financial statements.

Off-balance sheet account accounting

Off-balance sheet accounts are intended to reflect property that does not belong to the organization, but is in its temporary use or storage. The types of property and liabilities that are subject to accounting on off-balance sheet accounts are determined by the Chart of Accounts and the Instructions for its application.

A peculiarity of accounting using off-balance sheet accounts is that it is carried out without using the double entry method, i.e., according to a simple scheme: received values or incurred obligations are taken into account as a debit to off-balance sheet accounts, and disposal of values or repayment of obligations - as a credit. Analytical accounting for each off-balance sheet account is maintained in generally accepted accounting registers or in forms developed by the organization independently.

Off-balance sheet accounts:

- “Leased fixed assets”
- “Inventory assets accepted for safekeeping”
- “Materials accepted for processing”
- “Goods accepted for commission”
- “Equipment accepted for installation”
- “Strict reporting forms”
- “Debt of insolvent debtors written off at a loss”
- “Securities for obligations and payments received”
- “Securities for obligations and payments issued”
- “Depreciation of fixed assets”
- “Fixed assets leased out”

Account 001 “Leased fixed assets”.

Many organizations, not having the necessary fixed assets for their activities, rent them; these fixed assets can also be obtained under a free use agreement. Such agreements can be concluded with both legal entities and individuals. In all these cases, the received fixed assets (at their contractual value) must be taken into account on the balance sheet in account 001 “Leased fixed assets”.

Analytical accounting for account 001 is carried out by lessor, for each object of leased fixed assets (according to the lessor's inventory numbers). Leased fixed assets located outside the Russian Federation are accounted for separately on account 001.

Dt 001 - fixed assets received under a lease or free use agreement are taken into account;
Kt 001 - fixed assets returned to the owner.

Account 002 “Inventory assets accepted for safekeeping.”

Inventory assets received by an organization are not always its property. For example, a buyer may refuse to accept invoices for materials because they do not meet the specifications specified in the contract. Or the contract states that the buyer has the right to use the materials received only after full payment to the supplier.

In any case, inventory items received by the organization are reflected in account 002 “Inventory items accepted for safekeeping.” Here they are listed until the ownership of the received valuables passes to the buyer or until they are returned to the supplier. And suppliers, in turn, reflect on this account the cost of inventory items that have been paid for by the buyer, but have not yet been removed from the warehouse, that is, they are in safekeeping. Inventory assets are recorded on account 002 at the prices provided for in acceptance certificates or in payment requests.

Analytical accounting is carried out by owner organizations, by types, varieties and storage locations.

Dt 002 - inventory items received for safekeeping are taken into account;
Kt 002 - inventory items have been removed from safekeeping.
Account 003 “Materials accepted for processing.”

Some organizations receive from the customer for further processing raw materials or materials on a toll basis, which are not paid for by the manufacturer. The received is reflected in account 003 “Materials accepted for processing.” In this case, the customer’s raw materials and supplies are recorded on this account at the prices stipulated in the contracts. But the costs of processing customer-supplied raw materials are reflected in the production cost accounts.

Analytical accounting is carried out by customers, types, grades of raw materials and materials and their locations:

Dt 20 Kt 70, 69, 02... - reflects the costs of processing customer-supplied raw materials;
Dt 003 - customer-supplied raw materials for processing were received;

When materials made from customer-supplied or processed materials are transferred to the customer, a record is made:

Kt 003 - customer-supplied raw materials were used for the production of new products;
Kt 003 - processed materials (supplied raw materials) were transferred to the customer.

The same entry is made if unused raw materials are returned to the customer:

Kt 003 - unused raw materials and materials were returned to the customer.

Account 004 “Goods accepted for commission.”

According to paragraph 1 of Art. 996 of the Civil Code of the Russian Federation, goods accepted for commission, as well as purchased for the principal, are his property. Therefore, the commission agent reflects them on the balance sheet - on account 004 “Goods accepted for commission” at the prices established in the acceptance documents.

Analytical accounting is carried out by types of goods and organizations (persons) - consignors:

Dt 004 - goods received under an intermediary agreement were capitalized;
Kt 004 - goods received under an intermediary agreement were sold (shipped) to the buyer.

The same entry is made when unsold goods are returned to their owner (committee, guarantor or principal).

There are two options for making payments under an intermediary agreement:

With the participation of an intermediary in settlements;
- without the participation of an intermediary in settlements.

The intermediary is involved in the settlements.

If an intermediary is involved in the settlements, the proceeds from the sale of goods go to the intermediary's bank account or cash desk, and then the intermediary transfers this money to the owner of the goods. With this payment option, the intermediary, as a rule, withholds his remuneration from the funds due to the owner of the goods. The intermediary is not involved in the settlements.

If the intermediary is not involved in the settlements, the proceeds from the sale of goods by the intermediary go to the bank account or cash register of their owner. After this, the owner transfers the remuneration due to him to the intermediary.

Account 005 “Equipment accepted for installation.”

This account is used by contractor organizations, as well as specialized organizations that install complex machinery and equipment. Account 005 reflects the cost of equipment received from the customer for installation. The equipment is taken into account at the prices specified by the customer in the accompanying documents. And the equipment is written off from this account only when it is installed and the acceptance certificate is signed with the customer.

Analytical accounting is carried out for individual objects or units:

Dt 005 - equipment received for installation is taken into account;
Kt 005 - equipment is written off off-balance sheet (after the equipment is installed and transferred to the customer).

Account 006 “Strict reporting forms”.

On account 006 “Strict reporting forms” the following documents are taken into account:

Strict reporting forms stored in the organization (forms of work books, receipts, forms of certificates, diplomas, etc.).
- strict reporting forms issued for reporting to employees of the organization (subscriptions, coupons, document forms that serve as the basis for accepting cash from the population, etc.)

Accounting for forms stored in the organization. Strict reporting forms. Those accepted for storage by the organization (for example, forms of work books, diplomas) are taken into account on account 006 in a conditional valuation that the organization can set independently (for example, 1 rub.):

Dt 006 - forms of strict reporting documents have been capitalized for storage;
Kt 006 - forms of strict reporting documents are written off from off-balance sheet accounting (after the document forms are used).

Accounting for strict reporting forms issued for reporting.

Strict reporting forms issued for reporting are taken into account based on the amount of expenses associated with their acquisition. Accounting for these forms must be kept both on balance sheet account 10 “Materials” and on off-balance sheet account 006:

Dt 10 Kt 60 - forms have been capitalized;
Dt 19 Kt 60 - VAT included;
Dt 20 (26.44...) Kt 10 - the cost of forms issued to financially responsible persons for use has been written off.

Simultaneously

Dt 006 - strict reporting forms issued to financially responsible persons are taken into account.

After receiving a report on the use of forms from the financially responsible person, the following entry is made:

Kt 006 - forms used by the financially responsible person are written off.

Analytical accounting is maintained for each type of strict reporting forms and their storage locations.

Account 007 “Debt of insolvent debtors written off at a loss.”

Accounts receivable for which the statute of limitations has expired must be written off as the organization's losses.

In general, accounts receivable are written off at a loss after the statute of limitations expires. In accordance with Art. 196 of the Civil Code of the Russian Federation, it is three years. However, at present, this requirement applies only to claimed receivables for which the creditor organization has made every effort to ensure that it is repaid.

In other cases, receivables (which are considered unclaimed) must be written off as losses after four months from the date of actual receipt of goods (work, services) by the debtor.

But in any case (and when writing off claimed and unclaimed receivables), over the next 5 years it must be reflected in the balance on account 007. This is done in order to monitor the debtor’s property position: perhaps after some time he will still will pay off his debt.

Analytical accounting is maintained for each debtor whose debt is written off at a loss, and for each debt written off at a loss: Dt 91-2 Kt 62 (76) - accounts receivable are written off; Dt 007 - reflects the debt of the insolvent debtor.

When writing off debt from off-balance sheet accounting after 5 years, the following entry is made:

Kt 007 - the debt is written off from off-balance sheet accounting. The debt of an insolvent debtor can be written off from account 007 before this period.

This happens in two cases:

The debtor has repaid the debt;
- the debtor organization has been liquidated.

Account 008 “Securities for obligations and payments received”

Account 008 records the amounts of guarantees received from other organizations as security for:

Fulfillment by your organization of certain obligations (payment for goods received, repayment of a loan or loan, etc.);
- payment for goods sold by your organization to customers.

Guarantees are accounted for in monetary terms. If the guarantee agreement does not specify the amount of the guarantee, it is determined based on the terms of the contract under which you received it. Dt 008 - a guarantee has been received from a third party. After the obligation for which a guarantee from another organization was received is fulfilled, the amount of the guarantees is written off: Kt 008 - the amount of the guarantee is written off after the organization fulfills its obligations.

Account 009 “Securities for obligations and payments issued.”

Account 009 takes into account the guarantees that you issued to another person to ensure the fulfillment of certain obligations by a third party (payment for goods received by it, repayment of a loan or loan, etc.).

Guarantees are accounted for in monetary terms. If the guarantee agreement does not specify the amount of the guarantee, then it is determined based on the terms of the agreement under which you issued it:

Dt 009 - a guarantee was issued to another person to secure the obligations of a third-party organization.

After the third party pays off its obligations, the guarantee amount is written off:

Kt 009 - the amount of the guarantee was written off due to the repayment of debt by a third party.

Account 010 “Depreciation of fixed assets”

This account reflects:

Depreciation of housing facilities;
- wear and tear on external improvement objects and other similar objects.

Depreciation on these objects is accrued at the end of the year based on established depreciation rates.

Dt 010 - depreciation has been accrued for housing facilities, external improvements and other similar objects.

And when individual objects of the housing stock, objects of external improvement and other similar objects are disposed of (including sale, gratuitous transfer, etc.), the amount of depreciation for them is written off from account 010.

Kt 010 - the amount of depreciation upon disposal of housing assets, external improvements and other similar objects is written off. Analytical accounting is maintained for each object.

Account 011 “Fixed assets leased out”

An organization can lease fixed assets. Their value must be reflected on account 011 “Fixed assets leased”, in the assessment specified in the agreement. Typically, leasing companies use this account.

Dt 011 - reflects the cost of fixed assets transferred under a leasing agreement;

Kt 001 - the cost of fixed assets transferred under a leasing agreement is written off upon expiration of the contract and the transfer of ownership of the fixed assets to the lessee.

Analytical accounting is carried out for tenants, for each fixed asset object leased.

Off-balance sheet accounts 1C

Organizations may use funds in their activities that do not belong to them (rented fixed assets, goods accepted on commission, etc.). The opposite situation may also occur: the organization’s funds, which belong to it by right of ownership, are transferred to the outside (for processing, as security for obligations and payments, etc.). To reflect these funds in accounting and to control them, off-balance sheet accounts are used, which got their name due to the fact that they are not included in the balance sheet totals and are reflected behind the balance sheet.

An off-balance sheet account is an account designed to summarize information about the presence and movement of values that do not belong to a business entity, but are temporarily in its use or disposal, as well as to control individual business transactions.

Off-balance sheet accounts also take into account reserve funds of banknotes and coins, strict reporting forms, check and receipt books, payable, etc.

Off-balance sheet accounts, defined in the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 94n, have a three-digit digital code (from 001 to 011). In addition to these accounts, a group of off-balance sheet accounts that have an alphabetic or alphanumeric code has been added to the chart of accounts used in 1C: Accounting 8 (rev. 3.0). The off-balance account attribute is set in the Required column.

These additional off-balance sheet accounts provide analytical accounting for the following objects:

Goods in the context of data from the customs declaration;
material assets written off in accounting and tax accounting, but actually in operation and registered with financially responsible persons;
used depreciation premium for each fixed asset;
income and expenses not taken into account for income tax purposes;
retail revenue when combining different taxation systems, as well as when using cash and non-cash payments;
settlements with buyers when combining the simplified tax system with other taxation systems.

The active-passive auxiliary account 000 is used to enter initial balances in the program.

Write-off from off-balance account

Off-balance sheet accounts take into account inventory items (hereinafter referred to as goods and materials) and inventories (hereinafter referred to as inventories), to which the organization does not have ownership rights. The reality of accounting objects must be confirmed by primary documents, and the assessment of inventory and materials must correspond to their physical condition. Analytical accounting for off-balance sheet accounts can be carried out by counterparty, by type of inventory and inventory, and by storage location.

Inventory and materials accepted for safekeeping are written off from off-balance sheet account 002 at the time of transfer of ownership to the organization. The basis is an agreement for the purchase of goods and materials. After debiting from off-balance sheet account 002, inventory items must be reflected on the organization’s balance sheet. When reflecting the customer's construction materials on off-balance sheet account 002, the contractor provides the customer with a corresponding report as the materials are used. After the report is approved by the customer, the contracting organization writes off the materials from off-balance sheet account 002. Upon completion of construction, the contractor may not use some of these materials. If the materials are returned to the customer, they are written off from off-balance sheet account 002 by posting a credit to account 002. If the materials remain with the contractor, the materials must be sold.

Off-balance sheet account 003 records the customer's materials and raw materials that have not been paid for by the manufacturer and accepted for processing. Write-off of materials from off-balance sheet account 003 is carried out by posting to the credit of account 003 based on the report on the consumption of materials. The report must be signed by all members of the commission approved by the order of the organization.

The cost of leased equipment is subject to write-off as expenses at the time of signing the property acceptance certificate with the tenant. Accounting for the movement of such assets must be organized on off-balance sheet account 012. Write-off of materials from off-balance sheet account 012 occurs at the end of the lease term by posting a credit to account 012.

Off-balance sheet account 013 records inventories used in the manufacture of various experimental devices for carrying out research or development and technological work on the topic (contract). After dismantling the experimental devices, materials and materials are written off from off-balance sheet account 013, and materials that can be used are reflected on the organization’s balance sheet as of the date of acceptance for accounting on the basis of the primary accounting document.

Fixed assets on an off-balance sheet account

Purpose

Which account is off-balance sheet?

001 "Leased OS".
002 “Inventory and materials accepted for storage.”
003 “Materials in Processing”.
004 “Goods accepted for commission.”
005 “Equipment under installation.”
006 “Reporting forms”.
007 “Written off accounts receivable.”
008 "Received collateral."
009 “Issued collateral.”
010 “Wear and tear of OS.”
011 “OS for rent.”

Additionally can be used:

012 “Intangible assets received for use.”
013 “Central Banks received as collateral.”
014 “Contingent assets”.
015 “Contingent obligations”.

Equipment

Balances of the item “Equipment for installation” are used by contractors to show the movement of property that they have in the process of assembly. The breakdown is carried out by units at the prices specified in the acts. Acceptance of equipment is documented in form No. OS-15. The customer has it listed on account 07: DT08 KT 07. If previously recorded property is transferred, then an entry is made: DT 01 sub-counter “Installation”, KT 01 sub-counter “In warehouse”.

Raw materials

Off-balance sheet accounts 002 – 004 are used to display the movement of materials.

The article “Inventory accepted for storage” is used to reflect the movement of valuables if:

The company does not want to pay for materials. The paradox of the situation is that ownership transferred to the buyer at the time of transfer of goods and materials. Information that such materials are credited to off-balance sheet accounts must be provided to the seller in writing.
Inventories were received from suppliers, which, according to the terms of the contract, cannot be spent.

The article “Goods on commission” is used by commission agent organizations. Accounting is carried out at prices from the act in the context of types of goods and clients.

Example

These operations will be reflected in the accounting system as follows:

DT 10-1 KT 60 – 430,000 – capitalized materials.
DT 20 KT 10-1 – 430,000 – raw materials are included in expenses.
DT 003 - 787 000 – accounting of customer-supplied raw materials.
KT 003 – 236,500 – the cost of consumed materials has been written off.

Cash

Received (008) and issued (009) security for the fulfillment of obligations are recorded according to the amounts from payment documents and are written off as the debt is repaid.

DT displays:

Bonds received/transferred to secure loans;
bills of exchange used as a guarantee for shipments;
purchased/sold options and warrants.

Writing off the cost of an object

The basis for its calculation is the residual value of the asset. It is determined by the following formula:

Balance at the beginning of the year (01) – accrued depreciation (02) – depreciation (010).

Leasing

If the agreement stipulates that the property is accounted for on the lessee’s balance sheet, then the following entry is generated:

DT08 KT76.
DT01 KT08 - costs and cost of the received object are written off.

Example

In the accounting system this operation is reflected as follows:

DT002 - 100 thousand rubles. - grain accepted for storage.
DT62 KT90/1 - 15 thousand rubles. - payment for the service has been received.
DT90/2 KT20 (25, 26) - 10 thousand rubles. - the costs of the custodian are reflected.
DT51 KT62 - 15 thousand rubles. - revenue is reflected.
DT90/9 KT99 – 5 thousand rubles. - profit from the operation is identified.
KT002 - 100 thousand rubles. - grain returned to the client.

Property on off-balance sheet accounts

The process of capitalizing large objects does not raise any questions. Problems begin when it is necessary to register and then write off an operating system, especially if we are talking about a government agency. In this case, you need to fill out a “Statement of issuance of goods and materials for the needs of the organization”, then all damage is taken into account on account 21.

Assets are listed until disposal. It is enough to display the write-off on the CT of the off-balance sheet account. There is no need to create any additional wiring. Book value of objects up to 40 thousand rubles. after commissioning should be zero. For units that are valued at between 3-40 thousand rubles, it is necessary to restore the original cost and depreciation.

Violations

Art. 15 of the Code of Administrative Offenses of the Russian Federation establishes administrative liability for violation of the rules of accounting, within the framework of which a fine is imposed. Such violations include distortion of any reporting line by more than 10%. Art. 120 of the Tax Code of the Russian Federation additionally provides for liability for understatement of income items or the value of taxable items.

Commission agreement

Government organizations can write off receivables ahead of schedule if:

The debtor was liquidated, and this fact was documented;
The deadline for resuming the debt collection procedure has expired.

Property on an off-balance sheet account

Conventional wisdom: Off-balance sheet accounting is a formality. If the accountant does not reflect something off the balance sheet, then there will be no negative consequences for the company. However, this is not the case.

Let’s say right away: sanctions for the lack of off-balance sheet accounting from the tax authorities are possible. In addition, a company that neglects this accounting is unlikely to receive a positive audit opinion. And finally, the most important thing: without off-balance sheet accounting, it is impossible to fully and reliably reflect information about the organization’s activities and its property status.

Thus, data on property that is taken into account off the balance sheet can be useful both to the enterprise itself and to tax authorities during an audit. For example, if a company reflects leased fixed assets on account 001, then it may avoid additional questions from inspectors about the costs of repairing these assets. And detailed information about property transferred to other companies (for example, for rent or as collateral) will be useful for management accounting and financial planning in the company. That is why off-balance sheet accounting data is often taken into account when preparing financial statements.

In the magazine you can download a clear and convenient example of an accounting statement in which the value of net assets is calculated.

What property can be recorded on off-balance sheet accounts?

The law provides for 11 off-balance sheet accounts. But for many objects they are not installed. If necessary, the organization itself can open new accounts or add subaccounts to existing ones. Such innovations must be prescribed in the company's accounting policies.

According to the definition given in the Instructions approved by Order No. 94n of the Ministry of Finance of Russia, off-balance sheet accounts can be divided into three groups:

Off-balance sheet accounts for accounting for property that does not belong to the organization;
off-balance sheet accounts for accounting for collateral and liabilities;
off-balance sheet accounts for accounting of other property.

Let's look at the property that can be accounted for in the accounts of each of these three groups.

Find out how to clearly explain to the director why there is profit on the balance sheet but no money in the account. A comprehensive reminder for this case.

Property not owned by the company

Companies have the right to operate without a seal. In this case, you cannot do without a convenient sample act of destruction of the seal.

Off-balance sheet accounting of values that do not belong to the company by right of ownership is kept in the accounts of the first group.

So, for example, leased fixed assets are taken into account in off-balance sheet account 001. And on account 002 - inventory items accepted for safekeeping.

The main difficulty of off-balance sheet accounting in the accounts of the first group is as follows. Very often, an accountant does not have information about the value of assets that do not belong to the company. In this regard, it is not clear at what value the property should be taken into account.

There are several solutions to this problem:

1. request the missing information from the company that provided these objects;
2. take for accounting the market value, which is confirmed by an independent appraiser;
3. find out the cost of the object from the technical inventory bureau;
4. reflect objects in a conditional or quantitative assessment.

Whatever method the company chooses, it must consolidate it in its accounting policies. Let's figure out how to determine the unknown value of an “off-balance sheet” asset.

The first method can be used in the case of lease of fixed assets and intangible assets, as well as if the property was received for free use. For example, a tenant of a building may request from the landlord information about the value of the leased property or a copy of the inventory card of such an object in form No. OS-6 (approved by Resolution of the State Statistics Committee of Russia No. 7). Also, the tenant and the landlord can draw up an additional agreement to the lease agreement, which will indicate the cost of fixed assets leased.

However, the enterprise that has transferred property to the company for rent or for free use does not always meet its partner halfway. That is, it becomes impossible to obtain information about the cost of such objects. Then the second method is possible - an independent assessment. The appraiser will determine and certify the market value of the “off-balance sheet” property. But this option is very labor-intensive and expensive. True, if we are talking about the assessment of a building, then the organization can request information about the value of objects leased or received for free use from the technical inventory bureau.

And finally, about the last, third method. It's the simplest. It is primarily used in situations where the value of “off-balance sheet” property cannot be expressed in monetary terms at all. When assets cannot be valued, the accountant has the right to take them as balance sheet in a conditional valuation or in quantitative terms. The most typical example is strict reporting forms. Off-balance sheet accounting of forms is carried out on account 006 in the conditional valuation. Such rules are established in the Instructions for the Chart of Accounts. The conditional valuation can be equal to the actual price or any other value, for example 1 rub. The company must establish the procedure for determining the contingent valuation in its accounting policies.

Securing obligations and payments

The accounts of the second group take into account collateral for obligations and payments issued and received. Such security, according to paragraph 1 of Article 329 of the Civil Code of the Russian Federation, includes a pledge, deposit, surety, bank guarantee and others.

Here again the question arises: at what value should the collateral recorded off the balance sheet be taken into account? Let's say we are talking about collateral. In this case, what should be reflected on the balance sheet - the value of the pledged property or the amount of the obligation (payment) of the mortgagor? After all, these amounts will not necessarily be equal. It would be more logical to reflect the security at the value of the pledged property on the balance sheet. Since if the pledgor does not repay his obligation (payment), the pledgee will be able to compensate himself for losses in the amount of the pledged property. Let's give an example.

Example

CJSC Import-design sells a consignment of goods to Victoria LLC. The LLC secured payment for the goods by pawning a computer, the residual value of which is 15,000 rubles. This value was fixed in the collateral agreement. CJSC Import-design reflects the security on its balance sheet:

DEBIT 008 - 15,000 rub. - payment security has been received.

Victoria LLC did not pay for the goods by the due date. Thus, the computer became the property of the mortgagee. Until Import-design CJSC sells the object received under the pledge agreement, the accountant of this company takes it into account as part of the inventory accepted for safekeeping.

The postings at Import-design CJSC will be as follows:

LOAN 008 - 15,000 rub. - payment security is written off;
DEBIT 002 - 15,000 rub. - the object received under the pledge agreement is taken into account as part of the inventory items accepted for safekeeping.

When the object received under the pledge agreement is sold, Import-design CJSC will reflect other income:

LOAN 002 - 15,000 rub. - an object received at disposal under a pledge agreement is sold;
DEBIT 51 CREDIT 91 - 15,000 rub. - income received from the sale of the property.

Other property

The third group of off-balance sheet accounts is intended for objects that are owned by the organization, but it is very important to take them into account separately - off the balance sheet. For example, information about mothballed facilities will make it possible to determine how much property the company uses for its activities and how many facilities are idle. Such important assets also include low-value objects, special clothing and special equipment. Let's talk about them in more detail.

Low value objects

The cost of objects, which does not exceed 40,000 rubles. per unit (or less, but within the limit established in the company’s accounting policy), the organization can take into account in accounting as part of inventories. This follows from paragraph 5 of PBU 6/01 “Accounting for fixed assets”. Such objects are included in material costs upon commissioning. Do not forget that the provisions of PBU 5/01 “Accounting for inventories” apply to low-value property. And this should be spelled out in the organization’s accounting policies.

According to paragraph 3 of PBU 5/01, proper control must be organized over the movement of inventories. Therefore, it is advisable for companies to account for low-value assets off the balance sheet. An organization can create an off-balance sheet account “Property worth up to 40,000 rubles that has been put into operation.” These assets are credited to such an account after they are put into operation, and are disposed of when they are completely worn out or sold.

Property worth up to 40,000 rubles. are recorded on an off-balance sheet account at the actual cost at which such an asset was acquired or created. This follows from paragraph 5 of PBU 5/01.

Documentary evidence that low-value items are assigned to an off-balance sheet account may be a demand invoice in Form No. M-11 or another primary document developed by the organization. Such objects will be written off from off-balance sheet accounting on the basis of a write-off act. For example, you can use the unified form No. MB-8 “Act for write-off of low-value and wear-and-tear items.”

Special equipment and clothing

In order to ensure the safety of special equipment and clothing, the company can accept them into the off-balance sheet account “Special equipment transferred for operation.” This procedure is established by paragraph 23 of the Guidelines for accounting of special tools, special devices, special equipment and special clothing (approved by order of the Ministry of Finance of Russia No. 135n). This is mandatory if such objects are received for use or disposal (clause 12 of the Guidelines).

But the Russian Ministry of Finance also recommends keeping off-balance sheet accounting of special equipment and clothing in cases of complete write-off of the cost of such property upon transfer to operation. This must be done if the enterprise has obligations to store special equipment, even when its operation has ended.

Inventory of property off balance sheet

In some cases, companies are required to conduct an inventory of property and liabilities. For example, when preparing annual financial statements. This is stated in Article 11 of Federal Law No. 402-FZ “On Accounting” and paragraph 27 of the Regulations on Accounting and Financial Reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia No. 34n). This requirement also applies to property included in the balance sheet.

When making an inventory of “off-balance sheet” property, separate matching statements must be drawn up. This is stated in paragraph 4.1 of the Methodological Instructions for Inventory of Property and Financial Liabilities (approved by Order of the Ministry of Finance of Russia No. 49).

Based on the results of the inventory, inventory lists (acts) are signed by all members of the commission and the financially responsible person. During the inspection, the commission can identify both surpluses of “off-balance sheet” property and shortages.

Let’s say that the inventory results reveal a shortage of goods accepted for commission. Then the company will have to compensate the owner of this property for this deficiency. Since, when the commission period expires, the owner of the missing objects will demand compensation for losses. The company that has identified a shortage reflects the amount of losses as part of other expenses.

This is reflected in the accounting records:

CREDIT 004 - the shortage of goods accepted for commission was written off on the basis of an inventory report;
DEBIT 91 CREDIT 76 - the amount of losses that must be paid to the organization that owns the missing objects is included in other expenses.

Excess “off-balance sheet” goods can be taken onto the balance sheet as part of other income. Let's say there are surplus goods accepted for commission. Then the wiring will be like this:

DEBIT 41 CREDIT 91 - excess goods accepted on commission were accepted into the enterprise’s goods.

Off-balance sheet accounting data in reporting

The company may include off-balance sheet accounting data in its financial statements, namely in the notes to the balance sheet and income statement. There, in particular, they indicate the cost of fixed assets received for rent, as well as the amounts of security received and issued (Appendix No. 3 to Order No. 66n of the Ministry of Finance of Russia). In the explanations to the balance sheet, you can reflect “off-balance sheet” property, which is maintained both in monetary and in conditional or quantitative valuation.

Inventory of off-balance sheet accounts

All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory. In this regard, inventories are subject to, among other things, immaterial - industrial stocks and other types of property that do not belong to the organization, but are listed in the accounting records (those in custody, rented, received for processing), as well as property that is not accounted for for any reason .

Thus, the object of inventory includes balances on off-balance sheet accounts 001 “Leased fixed assets”, 002 “Inventory assets accepted for safekeeping”, 003 “Materials accepted for processing”, 004 “Goods accepted for commission", 005 "Equipment accepted for installation", 007 "Debt of insolvent debtors written off at a loss."

Debit 1,106,00,000
Credit 1 304 04 000

Debit 1,106,00,000
Credit 1,401 10,180

If the Consignee:

Debit 4,106,00,000
Credit 4,401 10,180

Flow rate 4 304 06 000
Credit 4 210 06 660

Debit 1,106,00,000
Loan 1,401 10,151
Flow rate 1,401 20,241
Loan 1,106,00,000

Debit 1,106,00,000
Credit 1,401 10,180

Debit 4,106,00,000
Credit 4,401 10,180

Debit 1,106,00,000
Credit 1 304 04 000

If the Consignee is a recipient of budget funds (government institution), not under the departmental subordination of the Customer, but financed from the budget of the same level:

Debit 1,106,00,000
Credit 1,401 10,180

If the Consignee:

Budgetary (autonomous) institution subordinate to the Customer;
- budgetary (autonomous) institution that is not departmentally subordinate to the Customer, the functions of the founder of which are performed by an authorized body, financed with the Customer from the budget of the same level:
Debit 4,106,00,000
Credit 4,401 10,180

When receiving fixed assets, a budgetary (autonomous) institution forms settlements with the founder with the following entries:

Flow rate 4 304 06 000
Credit 4 210 06 660

As part of interbudgetary settlements, settlements are carried out for the transfer (receipt) of property between the Customer and the authorized body of another budget of budgetary systems in the Russian Federation. Reflection of operations to receive material assets from the Customer and further transfer to a municipal institution for operational management is carried out by an authorized body of another budget of the budget system of the Russian Federation, performing the functions of the founder in relation to the Consignee, with the following records:

Debit 1,106,00,000
Loan 1,401 10,151
Flow rate 1,401 20,241
Loan 1,106,00,000

The consignee - a municipal institution - the recipient of budget funds reflects:

Debit 1,106,00,000
Credit 1,401 10,180

The consignee - a municipal institution - a budgetary (autonomous) institution reflects:

Debit 4,106,00,000
Credit 4,401 10,180

If the Consignee is a recipient of budget funds (a government institution) subordinate to the Customer:

Debit 1,106,00,000
Credit 1 304 04 000

If the Consignee is a recipient of budget funds (government institution), not under the departmental subordination of the Customer, but financed from the budget of the same level:

Debit 1,106,00,000
Credit 1,401 10,180

If the Consignee:

When receiving fixed assets, a budgetary (autonomous) institution forms settlements with the founder with the following entries:

Flow rate 4 304 06 000
Credit 4 210 06 660

Debit 1,106,00,000
Loan 1,401 10,151
Flow rate 1,401 20,241
Loan 1,106,00,000

The consignee - a municipal institution - the recipient of budget funds reflects:

Debit 1,106,00,000
Credit 1,401 10,180

The consignee - a municipal institution - a budgetary (autonomous) institution reflects:

Debit 4,106,00,000
Credit 4,401 10,180

The consignee (authorized body) informs the Customer about the receipt and acceptance of material assets for registration, returning to him one copy of the Notice. if the Consignee is a recipient of budget funds (a government institution) subordinate to the Customer:

Debit 1,106,00,000
Credit 1 304 04 000

If the Consignee is a recipient of budget funds (government institution), not under the departmental subordination of the Customer, but financed from the budget of the same level:

Debit 1,106,00,000
Credit 1,401 10,180

If the Consignee:

When receiving fixed assets, a budgetary (autonomous) institution forms settlements with the founder with the following entries:

Flow rate 4 304 06 000
Credit 4 210 06 660

Debit 1,106,00,000
Loan 1,401 10,151
Flow rate 1,401 20,241
Loan 1,106,00,000

The consignee - a municipal institution - the recipient of budget funds reflects:

Debit 1,106,00,000
Credit 1,401 10,180

The consignee - a municipal institution - a budgetary (autonomous) institution reflects:

Debit 4,106,00,000
Credit 4,401 10,180

The consignee (authorized body) informs the Customer about the receipt and acceptance of material assets for registration, returning to him one copy of the Notice.

If the Consignee is a recipient of budget funds (a government institution) subordinate to the Customer:

Debit 1,106,00,000
Credit 1 304 04 000

If the Consignee is a recipient of budget funds (government institution), not under the departmental subordination of the Customer, but financed from the budget of the same level:

Debit 1,106,00,000
Credit 1,401 10,180

If the Consignee:

When receiving fixed assets, a budgetary (autonomous) institution forms settlements with the founder with the following entries:

Flow rate 4 304 06 000
Credit 4 210 06 660

Debit 1,106,00,000
Loan 1,401 10,151
Flow rate 1,401 20,241
Loan 1,106,00,000

The consignee - a municipal institution - the recipient of budget funds reflects:

Debit 1,106,00,000
Credit 1,401 10,180

The consignee - a municipal institution - a budgetary (autonomous) institution reflects:

Debit 4,106,00,000
Credit 4,401 10,180

The consignee (authorized body) informs the Customer about the receipt and acceptance of material assets for registration, returning to him one copy of the Notice, if the Consignee is a recipient of budget funds (a government institution) subordinate to the Customer:

Debit 1,106,00,000
Credit 1 304 04 000

If the Consignee is a recipient of budget funds (government institution), not under the departmental subordination of the Customer, but financed from the budget of the same level:

Debit 1,106,00,000
Credit 1,401 10,180

If the Consignee:

When receiving fixed assets, a budgetary (autonomous) institution forms settlements with the founder with the following entries:

Flow rate 4 304 06 000
Credit 4 210 06 660

Debit 1,106,00,000
Loan 1,401 10,151
Flow rate 1,401 20,241
Loan 1,106,00,000

The consignee - a municipal institution - the recipient of budget funds reflects:

Debit 1,106,00,000
Credit 1,401 10,180

The consignee - a municipal institution - a budgetary (autonomous) institution reflects:

Debit 4,106,00,000
Credit 4,401 10,180

The consignee (authorized body) informs the Customer about the receipt and acceptance of material assets for registration, returning to him one copy of the Notice.

Materials on off-balance sheet account

Materials accepted by the organization for safekeeping are accounted for in off-balance sheet account 002 “Inventory assets accepted for safekeeping.”

The following material assets are accepted for safekeeping:

Incorrectly addressed to this organization;
- finished products paid for and accepted by the buyer (customer) on site at the supplier (seller), but temporarily left with him by the buyer (customer) for safekeeping when the delay in shipment of products is caused by technical and other valid reasons;
- for which the organization refused to pay due to damage, breakdown, poor quality, non-compliance with standards, technical specifications, contract terms, etc.;
- in other cases when the material assets located in the organization do not belong to it.

Customer-supplied materials are accounted for in off-balance sheet account 003 “Materials accepted for processing.”

Provided materials are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the accepted materials and with the obligation to fully return the processed materials, hand over the completed work and manufactured products.

An organization that has transferred its materials to another organization for processing as customer-owned materials does not write off the cost of such materials from its balance sheet, but continues to account for it (on a separate sub-account).

On off-balance sheet account 004 “Goods accepted for commission,” the commission agent organization takes into account the goods it accepted from individuals and legal entities (principal) for sale. Such goods are accounted for at the prices specified in the acceptance certificates, including VAT (i.e., at prices agreed with the consignor).

As the commission agent sells (releases) the goods to the buyer, he writes off its cost from the specified off-balance sheet account.

Formation of reserves for reducing the cost of material assets

Reserves for reducing the cost of material assets are created, as a rule, before drawing up the annual balance sheet in the case when the current market value is lower than the actual cost of materials established according to the organization’s accounting data. Based on the principle of prudence, which requires an assessment of the likely amount of cash that an organization can receive from the sale of inventory, accounting reporting data is generated as follows.

Materials are listed on the balance sheet at their current market value, i.e., lower than the valuation at which they appear in accounting. At the same time, in the income statement (Form No. 2) a loss from the reduction in the value of inventories is recognized.

At the same time make a note:

Debit 91 Credit 14

Reserves for a decrease in the value of material assets” - reflects the formation of reserves for a decrease in the value of material assets.

At the same time, in the balance sheet, the value of material assets for which a reserve for depreciation has been created is reflected minus these reserves. In the liability side of the balance sheet, the amount of the balance of this account is not recorded separately.

At the beginning of the next year, the reserved amount is restored:

Debit 14 Credit 91

Thus, the balance on account J 4 represents the difference between the actual cost and the current market value of materials only at the end of the reporting year. When closing this account, it is assumed that all carryover balances will be fully used during the next accounting period.

The amount of the reserve is determined as a decrease in the accounting value of material assets (raw materials, materials, fuel, work in progress, finished products, goods, etc.) compared to their current market value at the end of the year. In the next reporting period, as material assets are written off, for which corresponding reserves were previously created, and also if their current market value increases, the reserved amount is restored.

Application of off-balance sheet accounts

The chart of accounts, in addition to the main accounting accounts, also includes off-balance sheet accounts. In what cases should off-balance sheet accounts be used for accounting? How are they different from regular ledger accounts? How are postings made to off-balance sheet accounts? You will get answers to these questions by reading the article below.

Balance sheet and off-balance sheet accounts

The chart of accounts contains 99 main and 11 off-balance sheet accounts. The main 99 accounts are used to record all business transactions occurring in the organization. Off-balance sheet accounts are used to record additional information about these transactions. Unlike the main ones, off-balance sheets do not show the financial condition of the enterprise; their data is not used in the formation of the balance sheet, which is why they have such a name, that is, they are “behind the balance sheet” of the enterprise. Off-balance sheet accounts characterize the features of the enterprise’s activities and are used by the organization for the convenience and clarity of accounting.

Postings to off-balance sheet accounts

Accounting for off-balance sheet accounts has its own characteristics. First of all, this is due to the fact that double entry is not performed on off-balance sheet accounts. Just like a balance sheet account, an off-balance sheet account has debits and credits, but unlike the first ones, the double entry rule does not apply to them. In order to take into account any transaction and make an entry to account for it, you do not need to reflect the amount simultaneously as a credit to one account and a debit to another.

The debit of the off-balance sheet account reflects the receipt of the object, and the credit reflects its disposal. That is, the wiring is one-sided.

For the convenience of accounting, off-balance sheet accounts can be opened.

Off-balance sheet accounting

001 “Leased fixed assets” - used to account for fixed assets leased. This object is not reflected in the balance sheet accounts in any way, so as not to lose it, you should use off-balance sheet account 001. The cost of the leased fixed asset is reflected in debit 001 by posting D001; when the object is returned to the lessor, the fixed asset is deregistered and a unilateral posting is made K001.

002 “Inventory and materials accepted for safekeeping” - used to account for inventory items owned by another enterprise and temporarily stored in the organization. For example, the buyer has paid for the goods, but has not yet shipped and is stored in the seller’s warehouse. Such goods will be recorded as a debit to off-balance sheet account 002; at the time of shipment, posting K002 will be made, that is, the goods will be deregistered.

003 “Materials accepted for processing” - it can be used by organizations that have production and provide services for processing raw materials of other organizations. When customer-supplied raw materials are received for processing, the organization credits it to debit 003; after the processing procedure is completed, the materials are written off from credit 003.

004 “Goods accepted for commission” - is intended to account for goods accepted for commission by commission agencies. Similarly, the receipt of goods for commission is reflected by posting D004, its disposal K004.

005 “Equipment accepted for installation” - used by contractors who accept equipment from the customer that requires installation.

006 “Strict reporting forms” - intended for BSO accounting. Organizations that use strict reporting forms in their activities, after receiving them, are debited to 006; as they are used, they are written off from credit 006. BSO are equal to cash documents and are used by organizations that provide services to the public and do not have a cash register. Instead of a cash receipt, such organizations are issued a strict reporting form to their customers and clients, at the same time writing it off from off-balance sheet account 006.

007 “Debt written off at a loss” - if the organization has counterparties who have accounts payable, and the chances of repaying the debt are minimal. Then the amount of debt is written off to debit 007, here it is listed for 5 years. Perhaps during this period the debtor will return the amount.

008 “Security for obligations and payments received” - this off-balance sheet account is used by pledge holders in the course of their activities.

009 “Security for obligations and payments issued” - here an organization can take into account its own property pledged as security for its loan or loan, or as a guarantee.

010 “Depreciation of fixed assets” - non-profit organizations here charge depreciation of fixed assets.

011 “Assets leased out” - here organizations take into account fixed assets leased out; lessors use it to account for objects transferred to the lessee.

Is it necessary to use off-balance sheet accounts? Of course, every organization should keep records on off-balance sheet accounts if necessary. If, during an audit, for example, a tax audit, or during an inventory, fixed assets or inventory items that are not accounted for on balance sheets are discovered, then they can be accepted as surplus. For example, a fixed asset was received for rent, but it was not included in the account. 001. This will mean that the object is located in the organization, but will not be accounted for anywhere. Of course, during inspections questions will arise about what kind of object this is and where it came from. As a result, it can be accepted by the organization's surplus and accepted for accounting on account 01, which is unacceptable in this case. Therefore, you need to approach accounting on off-balance sheet accounts responsibly and remember to do it in a timely manner.

When preparing reports at the end of reporting periods, it is not necessary to take into account data from off-balance sheet accounts.

Maintaining off-balance sheet accounts

On off-balance sheet accounts, the institution takes into account: values held by the institution, but not assigned to it under the right of operational management (leased property; property received with the right of free (perpetual) use, received for storage and (or) processing, as well as through centralized procurement (centralized supply), etc.); material assets, the accounting of which, according to this Instruction, is provided outside of balance sheet accounts (fixed assets worth up to 3,000 inclusive, put into operation, periodicals for use as part of the library collection regardless of their cost, strict reporting forms, property acquired for the purpose of awarding ( donations), transferable awards, prizes, cups, material assets paid for through centralized procurement (centralized supply), special equipment for carrying out research work under state (municipal) agreements (contracts), experimental devices, other valuables, obligations; pending execution, as well as additional analytical data about other accounting objects and transactions carried out with them, necessary for disclosing information about the activities of the institution in the reports it generates.

Accounting for off-balance sheet accounts is carried out using a simple system.

Institutions have the right to introduce additional off-balance sheet accounts to collect information for management accounting purposes.

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

Account 01 “Property received for use”

333. The account is intended to account for objects of movable and immovable property received by an institution for free use, land plots assigned to an institution on the right of permanent (perpetual) use, as well as objects of movable and immovable property received for paid use, except for financial lease, if the property is on the balance sheet of the lessee.

In addition, the off-balance sheet account records the received real estate during the time of registration of state registration of rights to it (until the moment the real estate is accepted for accounting).

An object of property received by an institution from the balance sheet holder (owner) of the property is accounted for on an off-balance sheet account on the basis of an acceptance certificate (another document confirming receipt of property and (or) the right to use it) at the cost indicated (determined) by the transferring party (owner).

Land plots used by institutions on the right of permanent (perpetual) use (including those located under real estate) are recorded on an off-balance sheet account 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 to use a land plot located outside the territory of the Russian Federation).

The transfer of an object of non-financial assets leased (used free of charge) by an institution to a subtenant (another user) is reflected on the basis of an acceptance certificate on an off-balance sheet account by changing the financially responsible person, while simultaneously reflecting the transferred object on the corresponding off-balance sheet account 25 “Property transferred for paid use (rent )”, account 26 “Property transferred for free use”.

The disposal of an object of non-financial assets from off-balance sheet accounting on the basis of the return of property to the balance sheet holder (owner) is reflected on the basis of an acceptance and transfer certificate confirming the acceptance by the balance sheet holder (owner) of the object at the cost at which they were previously accepted for off-balance sheet accounting.

334. Analytical accounting of the account is carried out in the Card of quantitative and total accounting of material assets in the context of lessors and (or) owners (balance holders) of property for each object of non-financial assets and under the inventory (account) number assigned to the object by the balance holder (owner) specified in the act reception and transmission (other document).

Account 02 “Material assets accepted for storage”

335. The account is intended to account for material assets accepted by the institution for storage, for processing, material assets received (accepted for accounting) by the institution until they become the property of the state and (or) transfer of the specified property to the body exercising the powers of the owner in relation to the specified property (property received as a gift, ownerless property, etc.), material assets seized to compensate for damage caused, with the exception of material assets that are, according to the legislation of the Russian Federation, material evidence and accounted for separately, material assets seized (detained) by customs authorities and not placed in a temporary storage warehouse of the customs authority.

Material assets received (accepted) by the institution are accounted for on an off-balance sheet account on the basis of a primary document confirming receipt (acceptance for storage (for processing) by the institution of material assets, at the cost specified in the document by the transferring party (at the cost stipulated by the agreement), and in in the case of unilateral execution of an act by an institution, in a conditional valuation: one object, one ruble.

Internal movements of material assets in an institution are reflected in an off-balance sheet account on the basis of supporting primary documents, by changing the financially responsible person and (or) storage location.

The disposal of material assets from off-balance sheet accounting is reflected on the basis of supporting documents at the cost at which they were accepted for off-balance sheet accounting.

336. Analytical accounting of material assets accepted for storage (for processing) is maintained in the Material Assets Accounting Card by owner (customer), by type, grade and storage location (location).

Account 03 “Strict reporting forms”

337. The account is intended for accounting for strict reporting forms stored and issued within the framework of the economic activities of the institution (forms of work books, inserts for them, certificates, certificates, receipts and other strict reporting forms).

Strict reporting forms are accounted for on an off-balance sheet account in the context of persons responsible for their storage and (or) issuance, storage locations in a conditional valuation: one form, one ruble, and in cases established by the institution as part of the formation of accounting policies: at the cost of purchasing the forms.

Internal movements of strict reporting forms in an institution are reflected in an off-balance sheet account on the basis of supporting primary documents, by changing the responsible person and (or) storage location.

Disposal of strict reporting forms upon their registration (issuance), transfer to another legal entity responsible for their registration (issuance), as well as in connection with the detection of damage, theft, shortage, decision-making on their write-off (destruction), is carried out on the basis of the Act ( Transfer and acceptance certificate, Write-off certificate) at the cost at which strict reporting forms were previously accepted for accounting.

338. Analytical accounting of the account is carried out for each type of strict reporting forms in the context of persons responsible for their storage and (or) issuance and places of storage in the Book of Accounting for Strict Reporting Forms.

Account 04 “Debt of insolvent debtors”

339. The account is intended to account for the debt of insolvent debtors from the moment it is recognized in the manner established by law as unrealistic for collection and written off from the balance sheet of the institution to monitor for five years (another period established by law) the possibility of its collection in the event of a change in property debtors' position.

When the procedure for collecting debts from 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 the accounts (personal accounts) of institutions with the specified proceeds, such debt is written off from off-balance sheet accounting.

340. Analytical accounting of the account is carried out in the Funds and Settlements Accounting Card in the context of the types of receipts (payments) for which the debtors' debt was taken into account on the balance sheet of the institution, by debtor (debtor), indicating its full name, as well as other details necessary for determining debt (debtor) for the purpose of its possible collection.

Account 05 “Material assets paid for by centralized supply”

341. The account is intended for accounting for material assets paid for by the accounting entity authorized to centrally conclude a state (municipal) contract (agreement) (hereinafter referred to as the superior institution - the customer) and shipped to institutions (consignees) within the framework of centralized procurement (hereinafter referred to as material assets paid for for centralized supply).

Acceptance of material assets for accounting on an off-balance sheet account is reflected by the accounting entity authorized to centrally conclude a state (municipal) contract (agreement) (hereinafter referred to as the superior institution - customer), on the basis of primary documents confirming the shipment of material assets in favor of the institution (consignee), in the amount of payments for their acquisition.

When a higher institution—customer—receives confirmation that the institution (consignee) has received material assets shipped to their address, these assets are subject to write-off from off-balance sheet accounting at the cost at which they were previously accepted for accounting.

342. Analytical accounting of the account is maintained in the Book of Accounting for Material Assets Paid Centrally for each institution (consignee) and type of material assets.

Account 06 “Debt of pupils and students for unreturned material assets”

343. The account is intended to account for the debt of students and (or) students for uniforms, linen, tools and other property not returned by them.

The debt of students and (or) students is taken into account in the amount of reimbursable amounts of the institution's expenses necessary for the restoration (purchase) of similar property.

344. Analytical accounting of the account is maintained in the Funds and Settlements Accounting Card by type of income, for each student, student, type of material assets.

Account 07 “Awards, prizes, cups and valuable gifts, souvenirs”

345. The account is intended to account for prizes, banners, cups established by various organizations and received from them to reward winning teams, as well as material assets acquired for the purpose of rewarding (donating), including valuable gifts and souvenirs. Prizes, banners, cups are taken into account off-balance during the entire period of their stay in this institution.

Awards, prizes, cups, including challenge ones, are taken into account in the conditional assessment: one item, one ruble. Material assets acquired for the purpose of presentation (awarding), donation, including valuable gifts, souvenirs, are accounted for at the cost of their acquisition.

346. Analytical accounting of the account is maintained in the Card of quantitative and total accounting of material assets in the context of financially responsible persons, storage locations, for each item of property.

Account 08 “Unpaid vouchers”

347. The account is intended to account for vouchers received free of charge from public, trade union and other organizations. Vouchers must be stored at the institution’s cash desk along with monetary documents.

Unpaid vouchers are accepted for accounting on the basis of primary documents confirming their receipt by the institution at the nominal value indicated in the voucher, and if it is not included in the conditional valuation: one voucher, one ruble.

348. Analytical accounting is maintained in the Card of quantitative and total accounting of material assets in the context of persons responsible for their storage and issuance, storage locations by type of vouchers, their quantity and nominal value (conditional valuation).

Account 09 “Spare parts for vehicles issued to replace worn-out ones”

349. The account is intended to record material assets issued to vehicles to replace worn-out ones, in order to control their use. The list of material assets recorded on the off-balance sheet account (engines, batteries, tires, etc.) is established by the accounting policy of the institution.

Material assets are reflected in off-balance sheet accounting at the time of their disposal from the balance sheet account for the purpose of repairing vehicles and are taken into account during the period of their operation (use) as part of the vehicle.

The disposal of material assets from off-balance sheet accounting is carried out on the basis of an acceptance certificate for completed work, confirming their replacement.

350. Analytical accounting of the account is carried out in the Card of quantitative and total accounting in the context of persons who received material assets, indicating their position, surname, first name, patronymic (personnel number), vehicles, by type of material assets (indicating production numbers for their availability) and their quantity.

Account 10 “Ensuring the fulfillment of obligations”

351. The account is intended to account for property, with the exception of funds received by the institution as security for obligations (pledge, surety, bank guarantee, deposit, other security).

Acceptance of property for off-balance sheet accounting is carried out on the basis of supporting primary documents in the amount of the obligation for which the property was received as security.

When the security is fulfilled, the obligation in respect of which the security was received is fulfilled, the amounts of the security are written off from the off-balance sheet account.

352. Analytical accounting of the account is maintained in the Multigraph Card in the context of obligations by type of property, its quantity, and places of storage.

Account 11 “State and municipal guarantees”

353. The account is intended to record the amounts of provided state and municipal guarantees.

354. Analytical accounting of the account is maintained in the Funds and Settlements Accounting Card in the context of subjects of civil rights and obligations in respect of which state (municipal) guarantees have been provided by type of guarantee and their amount.

Account 12 “Special equipment for carrying out research work under contracts with customers”

355. The account is intended to account for special equipment (equipment) purchased by the customer to carry out research and development work, received by the institution when it performed work on the relevant topic, as well as special equipment of the institution transferred to the scientific department to carry out research, development and development work. design work on a specific customer topic.

Special equipment (equipment) provided by the customer is accepted for off-balance sheet accounting on the basis of supporting primary documents confirming its receipt by the institution, at the cost specified by the customer.

Special equipment transferred to the scientific division of the institution is accepted for off-balance sheet accounting on the basis of supporting primary documents confirming its transfer, at the actual cost of the object.

Disposal of special equipment (equipment) from off-balance sheet accounting is reflected at the cost previously accepted for accounting:

Upon return, in accordance with the terms of the contract, to the customer of the special equipment (equipment) provided by him;
- when accepting special equipment (equipment) as part of the objects of non-financial assets of the institution for their use in its activities, with the simultaneous reflection of the objects on the corresponding balance sheet accounts of non-financial assets.

356. Analytical accounting of the account is maintained in the Card of quantitative and total accounting of material assets in the context of customers (topics of research, development work), financially responsible persons, storage locations, by type (name) of equipment (indicating production numbers, if their presence) and their quantity.

Account 13 "Experimental devices"

357. The account is intended to account for material assets used in the manufacture of experimental devices necessary for carrying out research (development) work until the dismantling of these devices.

Material assets are accepted for off-balance sheet accounting at the cost of objects attributed to the increase in costs for research and development work performed.

After the dismantling of experimental devices, material assets that can be used by the institution are written off from the off-balance sheet account and reflected on the corresponding balance sheet accounts of non-financial assets at market value as of the date of acceptance for balance sheet accounting.

358. Analytical accounting of the account is maintained in the Card of quantitative and total accounting of material assets in the context of financially responsible persons, storage locations by type of material assets (indicating production numbers, if any), their quantity and value.

Account 14 “Settlement documents awaiting execution”

359. The account is intended to record received and unpaid documents by the financial authority.

360. Analytical accounting of the account is maintained in the Accounting Card for settlement documents awaiting execution in the context of budget accounts for each document.

Account 15 “Settlement documents not paid on time due to lack of funds in the account of a state (municipal) institution”

361. The account is intended for accounting by the body providing cash services and the institution of presented payment orders, collection orders for payments to the budgets of the budget system of the Russian Federation, judicial writs of execution, issued in the prescribed manner by authorized executive authorities and not paid on time, due to lack of funds in the account of a state (municipal) institution.

362. Analytical accounting of the account is maintained in the Accounting Card for settlement documents awaiting execution in the context of the institution’s accounts for each document.

Account 16 “Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, accounting errors”

363. The account is intended to record the amounts of overpayments of pensions and benefits that arose as a result of incorrect application of the current legislation on pensions and benefits and accounting errors, on the basis of audit reports, inspections and relevant other documents.

364. Analytical accounting of the account is maintained in the Funds and Settlements Accounting Card.

Account 17 “Receipts of funds to the institution’s accounts”

365. The account is intended for accounting for receipts of funds (return of said receipts) to the bank accounts of the institution, to the personal account of the institution, recipient of budget funds, opened to it by the federal treasury body (financial authority) for accounting for funds from income-generating activities, as well as to accounts of an autonomous institution or budgetary institution, recipient of state (municipal) subsidies, opened to it by the treasury authority (financial authority).

In addition, the account is intended for accounting by the institution, the recipient of budgetary funds, of transactions for the receipt of budgetary funds (their returns) to its bank accounts, provided by the main manager (manager) of budgetary funds, for the implementation by the manager (recipient) of budgetary funds subordinate to him of payments for expenses and ( or) sources of financing the budget deficit.

The operation to clarify uncleared revenues is reflected in the account through clarification of the types of revenues (income (sources of financing the budget deficit)).

At the end of the current financial year, account indicators (balances) are not carried over to the next financial year. The conclusion of the account indicators is reflected with a minus sign.

366. Analytical accounting of the account is maintained in the Multigraph Card and (or) in the Card for Accounting for Funds and Settlements in the context of accounts (personal accounts) of the institution and by types of payments of budget funds or types of receipts.

Account 18 “Retirement of funds from the institution’s accounts”

367. The account is intended for accounting for payments of funds (recovery of payments) from the bank accounts of the institution, from the personal account of the institution, the recipient of budget funds, opened to it by the federal treasury body (financial authority) for accounting for funds from income-generating activities, as well as from the personal accounts of the autonomous institution or budgetary institution, recipient of state (municipal) subsidies opened to it by the treasury authority (financial authority).

At the end of the current financial year, account indicators (balances) for the corresponding types of payments are not transferred to the next financial year. The conclusion of the account indicators is reflected with a minus sign.

368. Analytical accounting of the account is maintained in the Multigraph Card and (or) in the Funds and Settlements Accounting Card by accounts (personal accounts) of the institution and by type of payments.

Account 19 “Unidentified budget revenues of previous years”

369. The account is intended for accounting by administrators of uncleared revenues, financial authorities of the amounts of uncleared revenues of previous reporting periods, written off by final turnover to the financial result of previous reporting periods, but subject to clarification in the next financial year.

Indicators of unidentified receipts are written off from the account when they are clarified.

370. Analytical accounting of the account is maintained in the Statement of Accounting for Unknown Receipts, indicating the date of crediting of outstanding receipts and the date of their clarification.

Account 20 “Debt unclaimed by creditors”

371. The account is intended to record the amounts of claims not submitted by creditors arising from the terms of the agreement, contract, including amounts of accounts payable that were not confirmed by the results of the inventory by the creditor (hereinafter referred to as the institution’s debt unclaimed by creditors).

The debt of the institution, unclaimed by the creditor, is accepted for off-balance sheet accounting for monitoring during the limitation period in the amount of debt written off from the balance sheet.

The writing off of an institution's debt, unclaimed by creditors, from off-balance sheet accounting is carried out on the basis of a decision of the commission (inventory commission) of the institution, in the manner established: for government institutions - by the main manager of budget funds (chief administrator of the sources of financing the budget deficit); for budgetary institutions, autonomous institutions - by an act of establishment as part of the formation of accounting policies.

If an institution registers a monetary obligation at the request of a creditor in the manner established by the legislation of the Russian Federation, the institution’s debt, unclaimed by the creditor, is subject to write-off from off-balance sheet accounting and is reflected on the corresponding analytical balance sheet accounts of liabilities.

372. Analytical accounting of the account is organized in the context of the types of payments (receipts) for which the institution’s debt to creditors was taken into account on the institution’s balance sheet, indicating its full name, as well as other details necessary to determine the creditor and debt in order to register the accepted monetary obligation ( creditor's requirements) and its payment.

Account 21 “Fixed assets worth up to 3,000 rubles inclusive in operation”

373. The account is intended to account for fixed assets in operation by an institution worth up to 3,000 rubles inclusive, with the exception of library collections and real estate in order to ensure proper control over their movement.

Acceptance of fixed assets for accounting is carried out on the basis of a primary document confirming the commissioning of the object in a conditional valuation: one object, one ruble, if approved by the institution as part of the formation of an accounting policy of a different order - at the book value of the commissioned object.

The internal movement of fixed assets in an institution is reflected in an off-balance sheet account on the basis of supporting primary documents by changing the financially responsible person and (or) storage location.

The transfer of commissioned fixed assets for paid or gratuitous use is reflected on the basis of an acceptance certificate on an off-balance sheet account by changing the financially responsible person while simultaneously reflecting the transferred object on the corresponding off-balance sheet account “Property transferred for paid use (rent)” or “Property transferred for free use."

Disposal of fixed assets from off-balance sheet accounting, including in connection with the detection of damage, theft, shortage and (or) the decision to write off (destruct) them, is carried out on the basis of the Certificate (Acceptance and Transfer Certificate, Write-off Certificate) at the cost, for which the objects were previously accepted for off-balance sheet accounting.

374. Analytical accounting of the account is carried out in the Card of quantitative and total accounting of material assets in the manner established by the institution as part of the formation of accounting policies.

Account 22 “Material assets received through centralized supply”

Advertisement authorized executive body, chief manager of budget funds; a separate division (branch) of a budgetary institution (autonomous institution) - if there is permission from the institution that created it.

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

Account 23 “Periodicals for use”

377. The account is intended to account for periodicals (newspapers, magazines, etc.) purchased by an institution to complete the library collection. Periodicals are taken into account in the conditional valuation: one object (magazine number, annual newspaper set), one ruble.

The disposal of periodicals for any reason is reflected on the basis of the decision of the institution’s commission on the receipt and disposal of assets, documented in the primary accounting document (Acceptance and Transfer Certificate, Write-off Certificate, other act).

378. Analytical accounting of the account is carried out by accounting objects in the Card of quantitative and total accounting of material assets.

Account 24 “Property transferred into trust management”

379. The account is intended to record property transferred by an institution to trust management in order to ensure proper control over their movement.

Acceptance of property objects for accounting is carried out on the basis of an act of acceptance and transfer of property at the cost specified in the act.

380. Analytical accounting of the account is carried out in the Card of quantitative and total accounting of material assets in the context of property managers, their locations by type of property in the structure of groups provided for in paragraph 37 of these Instructions, its quantity and value.

Account 25 “Property transferred for paid use (rent)”

381. The account is intended to account for property transferred by an institution for paid use (under a lease agreement), in order to ensure proper control over its safety, intended use and movement.

The disposal of property objects from off-balance sheet accounting is carried out on the basis of the Act at the cost at which the objects were previously accepted for off-balance sheet accounting.

382. Analytical accounting of the account is carried out in the Card of quantitative and total accounting of material assets in the context of tenants (users) of property, its location, by type of property in the structure of groups provided for in paragraph 37 of these Instructions, its quantity and value.

Account 26 “Property transferred for free use”

383. The account is intended to account for property transferred by an institution for free use, in order to ensure proper control over its safety, intended use and movement.

Acceptance of property objects for accounting is carried out on the basis of a primary accounting document (Acceptance and Transfer Certificate) at the cost specified in the Act.

The disposal of property objects from off-balance sheet accounting is carried out on the basis of the Act at the cost at which the objects were previously accepted for off-balance sheet accounting.

384. Analytical accounting of the account is carried out in the Card of quantitative and total accounting of material assets in the context of users of property, its location, by type of property in the structure of groups provided for in paragraph 37 of these Instructions, its quantity and value.