Write-off of fixed assets of a non-profit organization. On the write-off of fixed assets by a non-profit organization

As you know, any property sooner or later becomes unusable and, therefore, there is a need to write it off from the balance sheet of the institution. As our practice shows, writing off federal property often results in a headache for the institution’s accountant. What package of documents should I prepare? With whom and in what time frame should the write-off be agreed upon? How to avoid violations of the law?

We will answer these and other questions in this article.

For the “competent” write-off of movable and immovable property that is in federal ownership and assigned by the right of economic management to federal state unitary enterprises or by the right of operational management to federal government enterprises, federal government agencies, federal government bodies, management bodies of state extra-budgetary funds Russian Federation, There are a number of important general documents to remember(current at the time of writing):

Check to see if your organization has an order from the founder or another internal document that regulates a more detailed write-off procedure.

- Decree of the Government of the Russian Federation of October 14, 2010 N 834“On the specifics of writing off federal property” (hereinafter referred to as Resolution No. 834);

- Ministry Order economic development of the Russian Federation and the Ministry of Finance of the Russian Federation dated March 10, 2011 N 96/30n“On approval of the procedure for submission by federal state unitary enterprises, federal state-owned enterprises and federal government agencies of documents for approval of the decision to write off federal property assigned to them under the right of economic management or operational management.”

Taking into account the provisions of these regulations and the explanations given in the letters of the Ministry of Economic Development, we will consider in detail the features of writing off movable and immovable federal property.

According to Clause 2 of Resolution No. 834 under the write-off of federal property means a set of actions related to the recognition of federal property as unsuitable for further use for its intended purpose and (or) disposal due to complete or partial loss of consumer properties, including physical or moral wear and tear, or removed from possession, use and disposal due to death or destruction, as well as the impossibility of establishing his whereabouts.

Write-off of federal property is a set of actions to recognize this property as unfit for use.

For your information.

The provisions of Decree No. 834 do not apply to write-off:

a) federal property withdrawn from circulation;

b) museum objects and collections included in the Museum Fund of the Russian Federation, as well as documents included in the Archive Fund of the Russian Federation and (or) the National Library Fund;

c) federal property located outside the Russian Federation.

The decision to write off federal property is made in the following cases:

• if federal property unusable for further use for its intended purpose due to complete or partial loss of consumer properties, including physical or moral wear and tear;
• if federal property out of possession, use and disposal due to death or destruction, including against the will of the owner, as well as due to the impossibility of establishing its location.

In this case, the decision to write off property is made:

A) in a relationship federal movable property, with the exception of especially valuable movable property assigned to a federal state institution by the owner or acquired by a federal state institution at the expense of funds allocated by its founder for the acquisition of federal property - organization independently;

b) in a relationship federal real estate(including objects of unfinished construction), as well as especially valuable movable property assigned to a federal state institution by the owner or acquired by a federal state institution at the expense of funds allocated by its founder for the acquisition of federal property - an organization by agreement with the federal executive body under whose jurisdiction it is located.

In order to prepare and make a decision on the write-off of federal property, the organization creates a permanent commission to prepare and make such a decision (hereinafter referred to as the commission).

The regulations on the commission and its composition are approved by order of the head of the organization.

The commission is headed by a chairman, who provides general management of the commission’s activities, ensures collegiality in the discussion of controversial issues, distributes responsibilities and gives instructions to commission members.

The composition of the property write-off commission may include: - chief accountant (accountant; other persons entrusted with responsibilities for maintaining accounting);

- heads of structural divisions of the institution;

- financially responsible persons who are responsible for the safety of property;

- specialists from the institution who can give an objective opinion about the condition of the property.

If the organization does not have employees with special knowledge, they may be invited to participate in commission meetings by decision of the commission chairman. experts. Experts are included in the commission on a voluntary basis.

An expert cannot be a person in an organization who is entrusted with responsibilities related to direct financial responsibility for material assets examined in order to make a decision on the write-off of federal property.

The concept of “expert” is interpreted differently in various regulations, but in any case it is not only a professional, but also a person with deep knowledge in a certain field and relevant experience.

Let's give a few definitions.

Experts- citizens with special knowledge and experience in the relevant field of science, technology, economic activity, and organizations accredited in the manner established by the Government of the Russian Federation in the relevant field of science, technology, economic activity, which are attracted by the authorities state control(supervision), municipal control bodies to carry out control measures ( Federal Law of December 26, 2008 N294-FZ“On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control”).

Expert of the self-regulatory organization of appraisers- member of the self-regulatory organization of appraisers, passed the unified qualification exam and elected to the expert council self-regulatory organization of appraisers by the general meeting of members of the self-regulatory organization of appraisers ( Art. 16.2 Federal Law dated July 29, 1998 N 135-FZ“On appraisal activities in the Russian Federation”).

If an agreement concluded between the organization in which the commission was created and the expert participating in the work of the commission provides for remuneration for the provision of the expert’s services, payment for his work is carried out: a) a federal government body, a management body of an extra-budgetary fund of the Russian Federation, a federal state institution that, in accordance with the Budget Code of the Russian Federation, is the recipient of federal budget funds - within the limits of the federal budget funds allocated for their maintenance;

b) a federal budgetary institution, a federal autonomous institution - at the expense of its own funds or, in cases provided for by the legislation of the Russian Federation, at the expense of funds provided from the federal budget in the form of subsidies;

c) other organizations - at their own expense.

If you do not want to pay an expert, you must, firstly, find such an enthusiast, and secondly, explicitly state the gratuitous nature in the contract.

The commission holds meetings as property that has lost its intended purpose becomes available. The procedure for the meetings is similar to the meeting of the founders of any commercial organization.

The period for consideration by the commission of documents submitted to it is clearly regulated. It should not exceed 14 days, after which the commission makes a decision.

In this case, a meeting of the commission is considered valid if there is quorum, which is at least two-thirds of the members of the commission.

The Commission carries out the following actions:

a) inspects federal property subject to write-off, taking into account the data contained in accounting, technical and other documentation;

b) makes a decision on the feasibility (suitability) of further use of federal property, the possibility and effectiveness of its restoration, the possibility of using individual components, parts, structures and materials from federal property;

c) establishes reasons for writing off federal property, including: - physical and (or) moral wear and tear;

- violation of conditions of detention and (or) operation;

- accidents, natural disasters and other emergency situations. At the same time, it is desirable that all events of this kind have their documentary evidence;

- long-term non-use for administrative needs and other reasons that led to the need to write off federal property in accordance with clause 3 of Resolution No. 834;

d) prepares an act on the write-off of federal property (hereinafter referred to as the act on write-off) depending on the type of federal property being written off in the prescribed form and forms a package of documents in accordance with the list approved by the federal executive body in charge of which the organization is located.

According to clause 12 of the Instructions for the use of the chart of accounts of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n, and clause 9 of the Instructions for the use of the chart of accounts budget accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n, the decision of the institution’s commission on the write-off of fixed assets is formalized by the following primary documents: - Act on the write-off of fixed assets (except for vehicles) ( f. 0306003);

- Act on write-off of motor vehicles ( f. 0306004);

- Act on the write-off of groups of fixed assets (except for vehicles) ( f. 0306033);

- Act on the write-off of soft and household equipment ( f. 0504143) (in terms of homogeneous items of household equipment);

- Act on the write-off of excluded objects of the library collection ( f. 0504144).

By order of the head, the commission may be assigned additional powers aimed at ensuring the use of federal property for its intended purpose, including when conducting an inventory, as well as in the timely preparation and adoption of decisions on the write-off of federal property.

However, drawing up a commission act is not the last step in the long procedure for writing off property!

1. The executed act of write-off of property must be approved by the head of the organization independently, and in relation to federal real estate (including unfinished construction projects), as well as especially valuable movable property - head of the organization in agreement with the federal authority executive branch, which has jurisdiction over the organization.

2. In order to agree on a decision to write off federal property, the head of the organization sends the following documents to the federal executive body in charge of which the organization is located:

1) a list of federal property objects, the decision to write off which is subject to approval (hereinafter referred to as federal property objects).

This list must include: - number in order;

— name of the federal property;

— inventory number of an object of federal property in case of its appropriation;

— year of commissioning (year of production) of the federal property;

— the book value of the federal property at the time of the decision to write off. Let us recall that the book value of non-financial assets is their original cost, taking into account its changes;

— the residual value of an object of federal property at the time of making the decision to write off (residual value means the book value of the object, reduced by the amount of depreciation accrued on the corresponding date);

- term beneficial use, established for this federal property, and the period of actual use at the time of the decision to write off;

2) a copy of the decision to create a permanent commission for preparing and making a decision on the write-off of federal property (with the attachment of the regulations on this commission and its composition, approved by order of the head of the organization) if such a commission is created for the first time, or if it the provision or changes have been made to the composition;

3) a copy of the minutes of the meeting of the permanent commission for preparing and making a decision on the write-off of federal property;

4) acts on the write-off of federal property and documents according to the list approved by the federal executive body in accordance with paragraphs. “g” clause 6 of the Regulations on the specifics of writing off federal property, approved by Decree of the Government of the Russian Federation of October 14, 2010 N 834.

3. These documents are sent by a covering letter containing the full name of the organization.

4. Based on the results of reviewing the documents submitted by the institution, the founder makes a decision to approve or refuse to approve the write-off.

The decision must be sent to the institution no later than 45 calendar days from the date the founder receives the specified documents.

If a decision is made to refuse approval, the reasons for the refusal must also be communicated to the institution.

5. Before the write-off act is approved in the prescribed manner, the implementation of measures provided for in the write-off act is not allowed.

6. And finally, the final disposal of federal property in connection with the decision to write off is reflected in the accounting (budget) accounting of the organization in the prescribed manner in accordance with clause 10 of Instruction No. 162n1, clause 12 of Instruction No. 174n2, clause 12 of Instruction No. 183n3 and does not apply to actions to dispose of federal property.

7. But! Even after that the institution must promptly send Federal agency on state property management the act of write-off approved by the head of the organization, as well as documents the submission of which is provided for by Decree of the Government of the Russian Federation of July 16, 2007 N 447 “On improving the accounting of federal property.”

To do this, the institution must meet a deadline not exceeding one month, unless otherwise established by acts of the Government of the Russian Federation, to enter the relevant information into the register of federal property.

For your information.

According to the position of the Ministry of Economic Development of the Russian Federation, set out in Letter dated February 10, 2011 N 2238-AL/D08 “On clarification of the norms of the Regulation on the specifics of the write-off of federal property, approved by Decree of the Government of the Russian Federation dated October 14, 2010 N 834”, it is not necessary to coordinate the write-off of federal property with the Federal Property Management Agency is required, which does not exempt copyright holders from the need to coordinate with the Federal Property Management Agency, after reflecting the relevant information in the register of federal property in accordance with the requirements of Decree of the Government of the Russian Federation of July 16, 2007 N 447 “On improving the accounting of federal property”, in the established order of further actions by order federal property.

Thus, in this article we highlighted the main nuances of writing off federal property by budgetary and government institutions. By adhering to the above recommendations, you can protect yourself from making mistakes and possible negative consequences, and save time and nerves.

And remember, the decision to write off federal property is made in agreement with the federal executive body under whose jurisdiction it is located only in relation to:

• federal real estate (including unfinished construction projects);
• especially valuable movable property assigned to a federal state institution by the owner or acquired by the institution at the expense of funds allocated by its founder.

In relation to movable property that, in accordance with the law, is not classified as particularly valuable movable property and has not been withdrawn from circulation, institutions are authorized to make decisions on write-off on one's own.

Pay attention to the procedure for writing off property and timely execution of documents, and the whole procedure will go without problems!

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1. Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application”;
2. Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”;
3. Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application.”

Material provided by the corporate publication for clients of the IRBiS Group of Companies

Non-profit organizations (NPOs). It would seem, what should be taken into account? Unless it reflects the contributions of the founders and the receipt of targeted funding. However, this is only the beginning of the activities of NGOs. Features of accounting and reporting will depend on the form of the non-profit organization: bar association, charitable foundation, homeowners association, institution or society of hunters and fishermen.

Commercial organizations are legal entities whose main purpose is to make a profit. However, legal entities can be created for other purposes. Organizations for which making profit is not a priority are recognized as non-profit.

Non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations), institutions, charitable and other funds, as well as in other forms provided by law.

The specifics of the forms of non-profit organizations are established in Chapter 4 of the Civil Code.

A consumer cooperative is a voluntary association of citizens and legal entities on the basis of membership in order to satisfy the material and other needs of the participants, carried out through the pooling of property shares by its members.

Public and religious organizations (associations) are recognized as voluntary associations of citizens based on the commonality of their interests to satisfy spiritual or other non-material needs.

The Foundation is recognized as a non-profit organization established by citizens and (or) legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially beneficial goals.

An institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature.

An institution can be created by a citizen or legal entity (private institution) or, respectively, by the Russian Federation, a subject of the Russian Federation, or a municipal entity (state or municipal institution).

NPO. Accounting and reporting

NPOs maintain accounting records and submit financial statements in the manner established by the legislation of the Russian Federation.

The financial statements of NPOs must contain information about their statutory and business activities.

NPOs independently develop and accept forms financial statements based on samples recommended by the Russian Ministry of Finance.

In the absence of entrepreneurial activity and relevant data, public organizations (associations) may not present as part of their financial statements:

• statement of changes in capital (form No. 3);
• traffic report Money(form No. 4);
• Appendix to the balance sheet (form No. 5);
• explanatory note.

Information on the use of budget funds is provided by NPOs receiving budget funds. The specified information is presented as part of the financial statements according to the forms established by the Ministry of Finance of Russia.

The financial statements are accompanied by a covering letter containing information on the composition of the financial statements presented.

Target income for NPOs

From January 1, 2011, the list of income not taken into account by non-profit organizations for profit tax purposes has been expanded.

The corresponding amendments were made by Federal Law No. 235-FZ of July 18, 2011 “On Amendments to Part Two Tax Code Russian Federation in terms of improving the taxation of non-profit organizations and charitable activities."

The following are not taken into account when determining the tax base for income tax:

• targeted revenues for the maintenance of non-profit organizations and the conduct of statutory activities,
• grants for the implementation of programs in the field of science, physical culture and sports (except for professional sports);
• founding and membership fees made in accordance with the legislation of the Russian Federation on non-profit organizations;
• income received free of charge by non-profit organizations in the form of work (services) performed (rendered) on the basis of relevant contracts (subclause 1, clause 2, article 251 of the Tax Code of the Russian Federation);
• property rights transferred to non-profit organizations by will in the order of inheritance (subclause 2, clause 2, article 251 of the Tax Code of the Russian Federation, previously only property was exempt);
• property rights received for the implementation of charitable activities (subclause 4, clause 2, article 251 of the Tax Code of the Russian Federation, previously only property was exempt);
• funds received by non-profit organizations free of charge for the conduct of statutory activities not related to business, from those transferred by structural divisions (departments) from targeted revenues (subclause 10.1, clause 2, article 251 of the Tax Code of the Russian Federation);
• funds received by structural units (departments) from the non-profit organizations that created them, transferred from targeted revenues for the maintenance and conduct of statutory activities (subclause 10.1, clause 2, article 251 of the Tax Code of the Russian Federation).

It is important

Non-profit organizations can also carry out entrepreneurial activities if this corresponds to the purposes for which they were created.

Accounting for charitable organizations

Charitable organizations carry out their activities in accordance with Federal Law No. 135-FZ of August 11, 1995 “On Charitable Activities and Charitable Organizations” (hereinafter referred to as Law No. 135-FZ).

The sources of formation of the property of a charitable organization may be:

• founding and membership fees;
• charitable donations, grants provided by citizens and legal entities in cash or in kind;
• income from non-operating operations;
• income from activities to attract philanthropists and volunteers (organization of entertainment, cultural, sports and other public events);
• conducting campaigns to collect charitable donations;
• income from legally permitted business activities;
• income from activities business entities, established by a charitable organization;
• volunteer labor;
• other sources not prohibited by law.

The expenses of the charitable organization are carried out according to the estimate, which is an integral part of the charitable program. The charity program establishes the stages and timing of the implementation of the estimated revenues and planned expenses (expenses for logistical, organizational and other support, for remuneration of persons participating in the implementation of charitable programs, other expenses associated with the implementation of charitable programs).

The charity program is approved by the highest governing body of the charitable organization.

When implementing long-term charitable programs, the funds received are used within the time limits established by the program.

A charitable organization has the right to use no more than 20 percent of the financial resources spent during the financial year to pay administrative and managerial personnel. The restriction does not apply to the remuneration of persons participating in the implementation of charitable programs.

At least 80 percent of charitable cash donations are used for charitable purposes within a year of receiving the donation.

Charitable donations in kind are sent to charitable purposes within one year from the date of their receipt.

The benefactor or charitable program may set other deadlines.

The property of a charitable organization cannot be transferred to the founders (members) of this organization on terms more favorable than for other persons.

A charitable organization has the right to carry out business activities only to achieve its statutory goals.

Funds received by a charitable organization from carrying out other business activities are collected into the local budget and must be used for charitable purposes.

Accounting for NPOs

NPOs keep accounting records in the generally established manner (Clause 1, Article 32 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”).

When carrying out economic activities, charitable organizations are guided by general plan accounting accounts of financial and economic activities of enterprises and Instructions for its application.

A feature of accounting in charitable organizations is the correct reflection of targeted income, contributions, donations for the conduct of statutory activities. In this regard, we will consider the use of account 86 “Targeted financing”.

It is important

At least 80 percent of non-operating income received during the financial year, income from business entities established by a charitable organization, and income from business activities must be used to finance charitable programs.

The credit of account 86 reflects the received funds for targeted financing, and the debit reflects the write-off of funds spent in accordance with the charity program and estimate.

Targeted funds are provided to finance specific activities and cannot be used for other purposes. In this regard, charitable organizations maintain analytical records of target funds for each type of source and in the context of target programs.

The receipt of target funds in accounting is reflected by the accounting entry:

DEBIT 50 “Cash” (51 “Current account”, 52 “Currency account”) CREDIT 86 “Target financing”

– for the amount of received target funds. Targeted funds can be allocated to a charitable organization in kind (humanitarian aid in the form of food, warm clothing, etc.).

In this case, the receipt is reflected by the entry:

DEBIT 10 “Materials” CREDIT 86 “Targeted financing”

– in monetary terms.

Value added tax on purchased funds in this case is included in the actual cost of materials.

Charitable organizations need to keep separate records of inventory items received in the form of targeted funds and acquired for conducting business activities.

In case of acquisition of inventory items for carrying out business activities, their receipt is reflected by the entry:

– for the amount of acquired material assets, including VAT. In addition, charitable organizations have the right to carry out commercial activities, and, therefore, it is necessary to maintain separate analytical records of inventory items intended for use in commercial activities. It should be remembered that in such a case, the VAT presented by the supplier is separated from the cost of inventory and materials and is accounted for separately.

It is important

Non-profit organizations have the right not to apply PBU 18/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n.

The acquisition of the specified inventory items is reflected by the entry:

DEBIT 10 “Materials” CREDIT 60 “Settlements with suppliers and contractors”

– for the amount of acquired material assets (excluding VAT);

DEBIT 19 “Value added tax on purchased assets” CREDIT 60 “Settlements with suppliers and contractors”

– for the amount of VAT claimed by suppliers on purchased material assets. The acquisition of inventory items is formalized in accordance with the generally established procedure.

Let's look at the reflection of business transactions using specific examples.

Example 1

The charitable foundation transfers a car large family. The car was purchased by the fund using targeted funding for the conduct of statutory activities. The fund does not conduct entrepreneurial activities.

The initial cost of the car is 354,000 rubles. (including VAT). As of the date of transfer, the depreciation of the car was 100 percent. The market value of the car (excluding VAT) is 100,000 rubles.

The transfer of goods free of charge as part of charitable activities in accordance with Law No. 135-FZ is not subject to VAT. The exception is the transfer of excisable goods (subclause 12, clause 3, article 149, subclause 6, clause 1, article 181 of the Tax Code of the Russian Federation).

A passenger car is recognized as an excisable product. And when transferring the car, VAT should be charged (paragraph 2, subparagraph 1, paragraph 1, Article 146, subparagraph 12, paragraph 3, Article 149 of the Tax Code of the Russian Federation). The tax base is the market value (excluding VAT) of the transferred car, calculated in the manner prescribed by Article 40 of the Tax Code (clause 2 of Article 154 of the Tax Code of the Russian Federation).

Accounting

A car used by an NPO in its statutory activities is accounted for as part of a fixed asset (fixed asset) item at its original cost (clause 4 of PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n).

When accepting a car for accounting, the organization reflects the use of targeted financing funds by making an entry in the debit of account 86 “Targeted financing” in correspondence with the credit of account 83 “Additional capital” (see letter of the Ministry of Finance of Russia dated July 31, 2003 No. 16-00-14/243 ).

Non-commercial organizations do not charge depreciation on fixed assets (paragraph 3, clause 17 of PBU 6/01). Off-balance sheet account 010 “Depreciation of fixed assets” reflects the amounts of depreciation accrued in a linear manner in the manner established in paragraph 19 of PBU 6/01.

The transfer of one's own property for charitable purposes can be reflected using account 91 “Other income and expenses” (paragraph 2, paragraph 1, paragraph 5, paragraph 11 of PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n ).

When a car is disposed of, the amount of accrued depreciation is written off from off-balance sheet account 010. The amount of additional capital formed when purchasing a car is written off from account 83 to account 84 “Retained earnings (uncovered loss)” (paragraph 4, clause 6, Features of the formation of financial statements of non-profit organizations, published on the official website of the Russian Ministry of Finance).

The amount of VAT accrued upon transfer of the car is debited to account 91, subaccount 91-2 “Other expenses”.

Corporate income tax

Targeted income received by a charitable foundation and used for its intended purpose is not taken into account for profit tax purposes (paragraph 1, paragraph 3, paragraph 2, article 251 of the Tax Code of the Russian Federation). Property acquired by the fund at the expense of targeted proceeds is not subject to depreciation in tax accounting (subclause 2, clause 2, article 256 of the Tax Code of the Russian Federation).

Expenses associated with the transfer of property for charitable purposes, including the amount of accrued VAT, premises, transport, stationery and printed materials) amounted to 50,000 rubles. The action is carried out by volunteers.

Accounting

The expenses of NPOs for carrying out a targeted event are accumulated in account 20 “Main production”. When conducting a charitable event, expenses are written off to the debit of account 86 “Targeted financing” (Instructions for the use of the Chart of Accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, clause 29 Features of the formation of financial statements of non-profit organizations, published on the official website of the Ministry of Finance Russia).

for tax purposes, profits are not taken into account (clause 16 of Article 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 5, 2010 No. 03-03-06/4/9).

Personal income tax (NDFL)

Lump sum amounts financial assistance, paid as part of charitable assistance, are not subject to personal income tax (clause 8 of article 217 of the Tax Code of the Russian Federation).

Therefore, when handing over the car to an individual a charitable foundation does not have the duties of a tax agent (see letter of the Ministry of Finance of Russia dated April 8, 2011 No. 03-04-06/6-83).

Accounting entries

The cost of a car donated for charitable purposes has been written off:

DEBIT 91-2 CREDIT 01

– 354,000 rub.

The amount of depreciation accrued on the transferred vehicle is written off:

CREDIT 010

– 354,000 rub.

The additional capital generated when purchasing a car is written off:

DEBIT 83 CREDIT 84

– 354,000 rub.

Example 2

Reflection of a charitable event in the accounting of a charitable foundation.

The charitable foundation distributes free food packages to the poor. Target funds in the amount of 200,000 rubles were received into the current account. Products were purchased for distribution to the poor in the amount of 118,000 rubles. (including VAT). Expenses for the event (rent

Value Added Tax (VAT)

Goods and services were purchased by the fund to carry out transactions not subject to VAT. Consequently, the amount of input VAT presented on rent of premises, transport, stationery and printed materials is not accepted for deduction (subclause 1, clause 2, article 171 of the Tax Code of the Russian Federation). The amount of input VAT is included in the cost of purchased goods and services in the manner established by subparagraph 1 of paragraph 2 of Article 170 of the Tax Code.

Corporate income tax

Targeted income received by a charitable foundation and used for its intended purpose is not taken into account for profit tax purposes (paragraph 1, paragraph 3, paragraph 2, article 251 of the Tax Code of the Russian Federation). Consequently, the costs of holding a charitable event are not recognized as expenses for income tax purposes.

Accounting entries

The receipt of targeted funds is reflected:

DEBIT 51 CREDIT 86

– 200,000 rub.

The purchase of products using targeted funding is reflected:

DEBIT 10 CREDIT 60

– 118,000 rub.

The costs of holding a charity event are reflected:

DEBIT 20 CREDIT 10, 60, 76

– 168,000 rub. (118,000 + 50,000).

The use of targeted funding is reflected:

DEBIT 86 CREDIT 20

– 168,000 rub.

G. Jamalova, expert editor

Fixed assets are non-current assets that determine the material and technical basis of any organization. Non-profit organizations are also no exception.

Author: M.V. Baturina, CEO LLC Auditing Firm Fides, St. Petersburg
Source: Magazine "New in Accounting and Reporting" No. 19 - 2006

Concept, classification and evaluation of FIXED assets. wear and tear

Clause 4 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 (as amended on December 12, 2005) provides a new definition of fixed assets (FPE) with a caveat in relation to fixed assets of non-profit organizations (NPOs): the object is accepted for accounting accounting as fixed assets if it is intended:

• for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation);
• management needs of a non-profit organization;
• use for a long period of time (i.e., a period exceeding 12 months or a normal operating cycle exceeding 12 months) and the organization does not intend to resell it.

In accordance with clause 17 of PBU 6/01, depreciation is not accrued for fixed assets of non-profit organizations. Information about the amounts of depreciation accrued on these objects is summarized in an off-balance sheet account. The annual amount of depreciation charges using the linear method is determined based on the initial cost of the fixed asset and the depreciation rate calculated on the basis of the useful life of this object (clause 19 of PBU 6/01). When accepting an asset for accounting purposes, the organization determines its useful life based on:

• from the expected period of use of this facility in accordance with its planned productivity or capacity;
• expected physical wear and tear, depending on the operating mode (number of shifts), natural conditions and the influence of an aggressive environment, the repair system;
• regulatory and other restrictions on the use of this object (for example, rental period).

A similar rule is contained in paragraph 2 of Art. 256 of the Tax Code of the Russian Federation: property of non-profit organizations received as earmarked proceeds or acquired at the expense of earmarked proceeds and used for non-commercial activities is not subject to depreciation.

Acquisition of fixed assets For a non-profit organization, OS objects appear in different ways. They can be purchased for a fee; constructed or manufactured by third parties or on our own; received under a gift agreement, donation, in the form of a grant, etc. Unreceived fixed assets can be identified as a result of an inventory. Fixed assets are accepted for accounting at their historical cost, the determination of which depends on the method of acquisition of the fixed asset. In accordance with clause 8 of PBU 6/01, the initial cost of an item of fixed assets acquired for a fee is recognized as the amount actual costs organization for its acquisition, with the exception of value added tax and other refundable taxes. The initial value of an asset received free of charge by an organization under a gift agreement and other similar agreements is recognized as the current market value of the asset on the date of acceptance for accounting as an investment in non-current assets. Let's consider how transactions for the acquisition of fixed assets are reflected in the accounting of non-profit organizations.

Purchase of fixed assets using funds for intended useExample 1. A non-profit organization uses targeted funding to purchase office equipment for use exclusively for statutory purposes. The cost of purchased office equipment is 35,400 rubles, including VAT - 5,400 rubles. The useful life is set at 36 months. The equipment was put into operation in the month of purchase. Monthly for deadline useful use on off-balance sheet account 010 “Depreciation of fixed assets”, the organization reflects the amount of depreciation: 983.33 rubles. (RUB 35,400: 36 months). The following entries must be made in the organization’s accounting records: D 60 “Settlements with suppliers and contractors” - K 51 “Settlement accounts” - 35,400 rubles. - prepayment to the store; D 08 “Investments in non-current assets”, subaccount 4 “Acquisition of fixed assets” - K 60 - 30,000 rubles. - the cost of the fixed asset is reflected as part of investments in non-current assets; D 19 “Value added tax on acquired assets” - K 60 - 5400 rub. - VAT presented by the seller is reflected; D 08-4 - K 19 - 5400 rub. - VAT is reflected as part of investments in non-current assets; D01 “Fixed assets” - K08-4 - 35,400 rubles - the OS facility was put into operation; D 86 “Targeted financing” - K 83 “Additional capital” - 35,400 rubles. - reflects the use of targeted funding; D 010 - 983.33 rub. - depreciation has been accrued for the acquired fixed asset.

Construction or production of fixed assets by a third partyExample 2. The charitable foundation transferred 80,000 rubles to the person applying the simplified taxation system for legal entities. for the production of a children's health system that requires special installation. The cost of wages for installers hired under a contract amounted to 3,000 rubles, and social contributions from it amounted to 630 rubles. The equipment was brought by a transport company, the delivery cost was 1180 rubles. in view of VAT. The useful life of the purchased equipment is set at 24 months. The following entries must be made in the fund's accounting records: D 60 - K 51 - 80,000 rubles. - prepayment is transferred to the entrepreneur; D 08-4 - K 60 - 80,000 rub. - the cost of the fixed asset is reflected as part of investments in non-current assets; D 08-4 - K 70 “Settlements with personnel for wages” - 3000 rubles. - the wages of installers are reflected as part of investments in non-current assets; D 08-4 - K 69 “Calculations for social insurance and security” - 630 rubles. - deductions from wages are reflected as part of investments in non-current assets; D 08-4 - K 76 “Settlements with various debtors and creditors” - 1000 rubles. - the cost of transportation is reflected as part of investments in non-current assets; D 19 - K 76 - 180 rub. - reflected VAT presented by the transport company; D 08-4 - K 19 - 180 rub. - VAT on transportation is reflected as part of investments in non-current assets; D 01 - K 08-4 - 84,810 rub. - the OS object was put into operation; D 86 - K 83 - 84,810 rub. - reflects the use of targeted funding; D010 - 3533.75 rub. (RUB 84,810: 24 months) - depreciation has been accrued for the acquired fixed asset.

Construction or production of fixed assets by the organizationExample 3. The public institution produced its own stands for the permanent exhibition. Cost of materials The manufacturing work was carried out by employees of the institution free of charge on a voluntary basis. The stands as an exhibition complex will be in operation for 36 months. The following entries must be made in the accounting records of the institution: D 60 - K 51 - 20,000 rubles. - prepayment was transferred to the wholesale base; D 10 “Materials”, subaccount 8 “ Construction Materials» - K 60 - 20,000 rub. - materials were received into the warehouse; D 08-4 - K 10-8 - 20,000 rub. - reflects the cost of materials written off from the warehouse for the manufacture of stands as part of investments in non-current assets; D 71 “Settlements with accountable persons” - K 50 - 7500 rub. - funds were issued from the cash register for reporting; D 10, subaccount 6 “Other materials” - K 71 - 7500 rub. - advance report approved; D 08-4 - K 10-6 - 7500 rub. - the cost of other materials is reflected as part of investments in non-current assets; D 01 - K 08-4 - 27,500 rub. - the exhibition complex was put into operation; D 86 - K 83 - 27,500 rub. - reflects the use of targeted funding; D 010 - 764 rub. (RUB 27,500: 36 months) - depreciation has been accrued for the acquired fixed asset.

Receiving OS under a gift agreement, donation agreement or in the form of a grantExample 4. A public organization received from a legal entity a personal computer with a market value of 25,000 rubles. to conduct statutory activities. The computer was put into operation that same month. The useful life is set at four years (48 months). The following entries must be made in the accounting records of the organization: D 08-4 - K 86 - 25,000 rubles. - reflected gratuitous receipt personal computer; D 01 - K 08-4 - 25,000 rub. - the computer was put into operation; D 86 - K 83 - 25,000 rub. - reflects the use of targeted funding; D 010 - 520.8 rub. (RUB 25,000: 48 months) - depreciation has been accrued for the acquired fixed asset. An asset is removed from the organization due to sale; termination of its use due to moral or physical wear and tear; liquidation in case of an accident, natural disaster and other emergency situation; transfers in the form of a contribution to the authorized (share) capital of another organization, a mutual fund; transfers under an agreement of exchange, gift; making contributions under a joint venture agreement; identifying shortages or damage to assets during their inventory; partial liquidation when performing reconstruction work, etc. Let's look at the most common cases.

Sale of fixed assetsExample 5. A non-profit organization sold a copying machine purchased with targeted funding, the original cost of which was 25,000 rubles, for 18,000 rubles. The amount of depreciation accrued at the time of sale is RUB 6,667. The following entries must be made in the organization’s accounting records: D 62 - K 91 “Other income and expenses”, subaccount 1 “Other income” - 18,000 rubles. - income from the sale of a copying machine is recognized; K 010 - 6667 rub. - the amount of accrued depreciation is written off from the off-balance sheet account; D 91, subaccount 2 “Other expenses” - K 01 - 25,000 rubles. - the book value of the copy machine is written off; D 51 - K 62 “Settlements with buyers and customers” - 18,000 rubles. - payment received from the buyer; D 99 “Profits and losses” - K 91, subaccount 9 “Balance of other income and expenses” - 7000 rubles. - reflected financial results(loss) from the sale of an asset; D 68 “Calculations for taxes and fees” - K 99 - 1680 rubles. (RUB 7,000 x 24%) - conditional income tax accrued; D 99 - K 68 - 6000 rub. (RUB 25,000 x 24%) - constant reflected tax liability. We should not forget that account 83 has not yet been changed in the organization’s balance sheet. According to the author, account 86 should be restored in correspondence with account 83, since the sale of a fixed asset cannot be recognized as its intended use. Targeted financing funds used for other purposes are non-operating income for the organization: D 83 - K 86 - 25,000 rubles. - targeted funding has been restored; D 86 - K 91 -1 - 25,000 rub. - non-operating income is reflected in the form of targeted financing funds used for purposes other than their intended purpose; D 91-9 - K 99 - 25,000 rub. - the financial result of the operation is formed; D 99 - K 68 - 6000 rub. (RUB 25,000 x 24%) - income tax is charged.

Example 6. The conditions are similar to example 5, but the selling price of the copier is 30,000 rubles. The following entries must be made in the accounting records of the organization: D 62 - K 91 -1 - 30,000 rubles. - income from the sale of a copying machine is recognized; K 010 - 6667 rub. - the amount of accrued depreciation is written off from the off-balance sheet account; D 91 -2 - K 01 - 25,000 rub. - the book value of the copy machine is written off; D 51 - K 62 - 30,000 rub. - payment received from the buyer; D 91-2 - K 68 - 900 rub. [(30,000 rubles - 25,000 rubles) x 18%] - value added tax is charged; D 91-9 - K 99 - 4100 rub. - reflects the financial result (profit) from the sale of an asset; D 99 - K 68 - 984 rub. (RUB 4,100 x 24%) - income tax is charged. In addition, additional entries should be made to restore targeted financing.

Termination of use of objects due to moral or physical wear and tear, liquidation during an accident, natural disaster or other emergency situation Example 7. When conducting an inventory in a non-profit organization that is not involved in entrepreneurial activity, the inventory commission discovered that the OS object had completely become unusable due to physical wear and tear. The initial cost of the object is 24,000 rubles. Depreciation was accrued in the amount of RUB 12,000. Since non-profit organizations apply the Accounting Regulations PBU 10/99 “Expenses of the Organization” only to expenses for business and other similar activities, the disposal of fixed assets due to moral or physical depreciation is reflected without the use of account 91. When placing a fixed asset on the organization’s balance sheet, they ultimately changed balances on accounts 01 and 83. The postings will look like this: D 83 - K 01 - 24,000 rubles. - fixed assets are written off due to physical wear and tear; K 010 - 12,000 rub. - the amount of accrued depreciation is written off from the off-balance sheet account. Similar entries are made when disposal of fixed assets due to obsolescence, liquidation during an accident, natural disaster or other emergency situation.

Transfer of fixed assets in the form of a contribution to the authorized (share) capital of another organization, mutual fundExample 8. A non-profit organization - a participant in an LLC transfers the OS object as a contribution to the authorized capital. For accounting and tax purposes, the initial cost of the transferred object is 500,000 rubles. The useful life is set at five years. During operation, depreciation in the amount of RUB 300,000 was accrued. The constituent documents of the LLC agreed on the cost of the transferred property in the amount of 300,000 rubles. The following entries must be made in the accounting records of non-profit organizations: D 58 “Financial investments”, subaccount 1 “Units and shares” - K 76 - 300,000 rubles. - reflects the amount of the contribution to the authorized capital of the LLC; K 010 - 300,000 rub. - the amount of accrued depreciation is written off from the off-balance sheet account; D 76 - K 01 - 500,000 rub. - the book value of the transferred fixed asset is written off; D 91 -2 - K 76 - 200,000 rub. - reflects the difference between the book value of the transferred fixed assets and the amount of the contribution to the authorized capital of the LLC; D 99-K 91 -9 - 200,000 rub. - reflects the financial result (loss) from the sale of an asset; D 68 - K 99 - 48,000 rub. (RUB 200,000 x 24%) - conditional income tax accrued; d 99-K 68 -120,000 rub. (RUB 500,000 x 24%) - reflects a permanent tax liability. In addition, additional entries should be made to restore targeted financing.

Transfer of fixed assets under an agreement of exchange or gift An exchange agreement is rarely found in the practice of non-profit organizations. According to Art. 567 of the Civil Code of the Russian Federation, the rules on purchase and sale apply to the barter agreement, since the parties to the agreement undertake to transfer goods in exchange for other goods. Much more often, NPOs are faced with gift agreements (Article 572 of the Civil Code of the Russian Federation) and donations (Article 582 of the Civil Code of the Russian Federation). A donation is the donation of a thing or right for generally beneficial purposes. Donations can be made to medical, educational institutions, institutions social protection, charitable, scientific and educational institutions, foundations, museums and other cultural institutions, public religious organizations, etc. No one's permission or consent is required to accept a donation. When donating property to legal entities, the donor may stipulate that the property be used for a specific purpose.

Example 9. The charitable foundation, under a donation agreement, donates free of charge to a non-profit organization - an animal protection club - a compressor for the construction of a nursery. The initial cost of the compressor is 830,000 rubles. By the time of transfer, depreciation was accrued in the amount of RUB 580,000. In the author’s opinion, when transferring fixed assets from one non-profit organization to another (or government agency), the following entries are sufficient: D 83 - K 01 - 830,000 rubles. - the fixed asset was transferred in the form of a donation; K 010 - 580,000 rub. - the amount of accrued depreciation is written off from the off-balance sheet account.

In accordance with paragraph 3 of Art. 39 of the Tax Code of the Russian Federation, the transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for conducting the main statutory activities not related to business activities is not recognized as a sale, therefore such transactions are not subject to value added tax.

Contribution of fixed assets to the contribution account under a joint venture agreement A simple partnership agreement (joint activity agreement) can be concluded between two or more persons (partners) for joint actions without forming a legal entity to make a profit or achieve another goal that does not contradict the law (Article 1041 of the Civil Code of the Russian Federation). Accordingly, non-profit organizations can enter into simple partnership agreements with other non-profit organizations or commercial organizations without the purpose of making a profit.

Example 10. A non-profit organization entered into a simple partnership agreement with a municipal educational institution (school) without the purpose of making a profit. Based on this agreement, the organization must transfer multimedia equipment to the school worth 56,000 rubles. for conducting extracurricular activities with children. The following entry will be made in the accounting of non-profit organizations: D 58 “Financial investments”, subaccount 4 “Deposits under a simple partnership agreement” - K 01 - 56,000 rubles. - reflects the amount of the contribution under the simple partnership agreement.

Assets in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are met, and the value of which is within the limit established accounting policy organizations (but not more than 20,000 rubles per unit) may be reflected in accounting and reporting as part of inventories.

Example 11. A non-profit partnership (NP) purchased an office cabinet worth 5,000 rubles. The supplier company applies the simplified tax system. The limit set in accounting policy NP for classifying objects as fixed assets is equal to 15,000 rubles. The following entries must be made in the accounting records of the NP: D 60 - K 51 - 5000 rubles. - advance payment for office cabinet; D 10, subaccount 10 “Inventory and household supplies” - K 60 - 5000 rubles. - the cabinet was received from the supplier. NBU

Approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n.

Accounting for expenses of target funds can be carried out by debiting account 20 “Main production” or 26 “General business expenses” in accordance with the accounting policy of the organization.

This posting is recommended by letter of the Ministry of Finance of Russia dated July 31, 2003 No. 16-00-14/243.

Approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.

A government agency subordinate to the Ministry of Finance was allowed to write off real estate. When to write off an object from the balance sheet: after demolition or after termination of ownership rights? Having received consent to write off the property, we demolished the building. Then they submitted documents to terminate the ownership rights of the Russian Federation and operational management. After receiving a cadastral extract about the removal of the property from cadastral registration and receiving an extract from the Unified State Register of Real Estate about the termination of property rights of the Russian Federation and operational management, the property was written off from the balance sheet by the date of termination of the right. What to do with inventory: how to display a property that has not yet been written off from the balance sheet, but has already been demolished, in the inventory records? Inventory takes place from 11/01/17 to 11/30/17. termination of the right 11.21.17. Answer Property that has been taken out of service as a result of a decision to write it off until the moment of its liquidation (destruction) is not subject to accounting as part of fixed assets. This follows from the letter of the Ministry of Finance of Russia dated December 19, 2013 No. 02-06-010/56211 (see here). Therefore, fixed assets must be written off from the balance sheet on the basis of a write-off act agreed upon with the founder.

When written off from the balance sheet, real estate subject to disassembly (destruction, disposal) must simultaneously be reflected in off-balance sheet account 02 “Tangible assets accepted for storage” until the moment of destruction. This conclusion follows from paragraph 335 of Instruction No. 157n and letter of the Ministry of Finance of Russia dated December 19, 2013 No. 02-06-010/56211.

Property reflected in off-balance sheet accounts is subject to inventory in the general manner. When conducting an inventory of property listed on off-balance sheet account 02, use the inventory list (matching sheet) for non-financial assets (f. 0504087).

Which statement will contain data about the property (according to balance sheet accounts or off-balance sheet accounts) will depend on the date on which the inventory of real estate was carried out.

Considering that the provisions of paragraph 51 of Instruction 157n and paragraph 10 of Instruction 162n (see here), have a double meaning, since they do not indicate from which account to write off property during disposal (from balance sheet or off-balance sheet), therefore, in order to avoid disagreements with inspectors, establish the procedure for reflecting property subject to disposal (dismantling) in the accounting policy of the institution.

Rationale

How to register the disposal of real estate and movable property

All property is assigned to institutions with the right of operational management. An exception is established for objects of cultural heritage (cultural values). Such objects are used by the institution in a special manner, as a rule, on the basis of security-lease agreements or on the right of free use. This is stated in paragraph 1 of Article 123.21, paragraph 1 of Article 296 of the Civil Code of the Russian Federation, parts 1, 8 of Article 3 of the Law of November 3, 2006 No. 174-FZ, paragraph 9 of Article 9.2 of the Law of January 12, 1996 No. 7-FZ.

The property of institutions is divided into the following groups:

 property that the founder assigned to them;

 property acquired at the expense of the founder (allocated for these purposes);

 property obtained by the institution in another way (including purchased using funds from income-generating activities).

Disposal of property and its write-off

The list of property, the disposal of which must be agreed upon with the owner, and the procedure for obtaining consent for its write-off depend on the type of institution.

In the accounting of government institutions:

A government institution does not have the right to dispose of property assigned to it under the right of operational management without the consent of the owner (Clause 4 of Article 298 of the Civil Code of the Russian Federation). This means that when disposing of any property, a government institution must obtain the owner’s consent to write-off.

The procedure for approving the disposal of property depends on the basis on which property the government institution was created:

 property of a constituent entity of the Russian Federation ( municipality);

 federal property.

For government institutions of a constituent entity of the Russian Federation (municipality), the approval procedure is established by regulations adopted at the regional (local) level. For example, for municipal government institutions of the city of Chelyabinsk, by decision of the Chelyabinsk City Duma dated June 28, 2011 No. 25/17, the Regulations on the procedure for writing off property were approved. In particular, to obtain consent to write off property, the institution must submit:

 application for approval of the write-off of property of a government institution;

 expert opinion on the technical condition of the property of a government institution;

 reports on identified equipment defects in the approved unified form.

For federal government institutions, the procedure for approving the disposal of property is established by the federal executive authorities under whose jurisdiction they are (subparagraphs “d”, “f”, paragraph 4, paragraph 10 of the Regulations approved by Decree of the Government of the Russian Federation of October 14, 2010 No. 834 ). For example, for federal institutions subordinate to Rosreestr, the list of documents is established by order No. P/340 dated July 30, 2012. The procedure for agreeing on the decision to write off the federal property of institutions (including state-owned institutions) subordinate to the Ministry of Education and Science of Russia is determined by the regulations approved by order No. 1676 of May 20, 2011.

Documents to coordinate the write-off of federal property are submitted by institutions to the founder in the Procedure approved by the joint order of March 10, 2011 of the Ministry of Economic Development of Russia No. 96 and the Ministry of Finance of Russia No. 30n.

We will separately highlight the write-off of property of a federal institution that ceases operations: is liquidated or reorganized. In this case, the decision is made by the liquidation commission in agreement with the GRBS and the Federal Property Management Agency (clause 5.1 of the Regulations approved by Decree of the Government of the Russian Federation of October 14, 2010 No. 834).

Peculiarities of writing off federal property are also established in relation to:

 territorial bodies of federal government bodies (federal state bodies), territorial management bodies of state extra-budgetary funds of the Russian Federation, subordinate institutions of state academies of sciences - subparagraphs “c”, “d” of paragraph 4 of the Regulations, approved by Decree of the Government of the Russian Federation of October 14, 2010 No. 834;

 federal government bodies (federal state bodies), management bodies of extra-budgetary funds of the Russian Federation, state academies of sciences - subparagraphs “a”, “b” of paragraph 4 of the Regulations approved by Decree of the Government of the Russian Federation of October 14, 2010 No. 834.

Documenting

The deregistration of an object must be formalized using a primary document, for example, a decommissioning act. What document (act) needs to be drawn up will depend on the type of property. So, for example, when writing off fixed assets, you need to draw up acts in the form:

 No. 0504105 – when writing off vehicles;

 No. 0504104 – when writing off other fixed assets (except vehicles);

 No. 0504143 – when writing off soft and household equipment;

 No. 0504144 – when writing off literature excluded from the library (with attached lists of excluded literature).

This follows from the Methodological Instructions for Forms No. 0504104, No. 0504105, No. 0504143, No. 0504144, approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

For more information on documentation, see the recommendations:

 Free transfer of fixed assets;

 Liquidation of fixed assets;

 Sale of fixed assets;

 Vacation inventories into operation (production);

Sales of inventories (except for goods and finished products).

Often, the decision on the disposal of property is made by the commission for the receipt and disposal of assets, which also approves the drawn up acts. How to create it, see here.

In addition to the primary document (act), legislation may provide for the execution of other documents. So, in order to approve the write-off of federal property, you need to formalize and send to the owner:

 a list of federal property objects, the decision to write off which is subject to approval;

 a copy of the decision to create a permanent commission, as well as the Regulations on this commission, its composition, approved by order of the head of the institution;

 a copy of the minutes of the meeting of the permanent commission for preparing and making a decision on the write-off of property.

Send these documents with a covering letter containing the full name of the institution.

This is stated in the Procedure approved by a joint order of March 10, 2011 of the Ministry of Economic Development of Russia No. 96 and the Ministry of Finance of Russia No. 30n.

At the regional (local) level, a different set of documents may be established.

An example of registration of disposal of particularly valuable movable property in an institution

The budgetary institution "Alpha" will be physically liquidated in June worn out equipment worth 750,000 rubles. The equipment was previously purchased using funds allocated by the founder and was included in particularly valuable movable property, so its liquidation must be agreed upon by Alpha with the founder. The approval procedure was approved by the founder.

The composition of the commission for the receipt and disposal of assets was approved by the head of Alpha by order.

After making the decision to liquidate the equipment, the commission drew up an act on the write-off of the fixed asset item (f. 0504104). Next (after drawing up the act), Alpha sent the founder an application for approval of the write-off of the property. The following documents are attached to the application:

 act (f. 0504104);

 a copy of the order on the creation of the commission;

 copy of the inventory card;

 certificate of book value of equipment;

 conclusion on the technical condition of a fixed asset item (drawn up based on the results of a technical examination);

 a copy of the minutes of the meeting of the commission on write-off of property.

How to register and account for the liquidation of fixed assets

At the regional and local levels, the procedure for writing off property is established by the relevant executive authorities. For example, in Chelyabinsk region The procedure for writing off property is established by order of the Ministry of Industry of the Chelyabinsk Region dated December 2, 2010 No. 1439-r. The procedure for making a decision on writing off property established by this order is similar to the above procedure for making a decision on writing off federal property. But in paragraph 9 of the order there is a condition that the decision on liquidation cannot be made if there is no representative executive body for property management, who is a member of the commission.

To confirm the need to liquidate a fixed asset, it is sometimes better to conduct an independent technical examination (assessment). For example, this may be provided for by law or may be required when members of the commission cannot themselves determine that the object cannot be restored.

The results of the examination are documented in an act or conclusion. And this document, as a rule, must be submitted to higher departments in order to obtain permission to write off the object (see, for example, order of Rosvodresursy dated November 23, 2011 No. 294).

In relation to the property of the constituent entities of the Russian Federation (municipal property), such a requirement can be enshrined in the regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation or local self-government. For example, in the Smolensk region, the requirement to conduct a technical examination is established in relation to the write-off of an unfinished construction project (reconstruction, expansion, technical re-equipment) by Resolution of the Administration of the Smolensk Region dated October 25, 2011 No. 673.

Technical expert reports are drawn up for each fixed asset planned for liquidation. They indicate:

 name of the object;

 inventory and serial numbers;

 year of manufacture;

 book value and residual value;

 percentage of wear, causes and nature of the malfunction, justification for the impossibility (inexpediency) of repair;

 conclusion on the advisability of further use if there is an agreement on the decision to write off the fixed asset.

If the commission has determined the need to liquidate a fixed asset, it draws up an act of write-off of the property. Draw up the act at the following standard forms:

 according to form No. 0504105 when writing off vehicles;

 according to form No. 0504143 when writing off soft and household equipment;

 according to form No. 0504144 when writing off literature excluded from the library (with attached lists of excluded literature);

 according to form No. 0504104 when writing off other fixed assets (except for transport).

The listed forms contain the requisite “conclusion of the commission”, in which you need to indicate the reason for writing off the object (the result of the inspection results).

The act drawn up by the commission must be approved by the head of the institution. When writing off federal property - real estate or especially valuable movable property - the head approves the act after its agreement with the founder. The activities provided for in the act (dismantling, dismantling, disassembly, disposal, etc.) can only be carried out after its approval. Dismantling and dismantling of fixed assets before the approval of acts on their write-off is not allowed.

This procedure is provided for by the Methodological Instructions for filling out forms No. 0504105, No. 0504143, No. 0504144, No. 0504104, approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, paragraphs 34, 52 of the Instructions to the Unified Chart of Accounts No. 157n, paragraphs 9, 10, 11 of the regulations , approved by Decree of the Government of the Russian Federation dated October 14, 2010 No. 834, and regarding the destruction of property is also explained in the letter of the Ministry of Finance of Russia dated December 19, 2013 No. 02-06-010/56211.

The property that the institution’s commission decided to write off and which requires dismantling should be recorded in off-balance sheet account 02 “Material assets accepted for storage.” Register objects at a conditional valuation: one object – 1 rub. Write off property from the off-balance sheet account according to the write-off act. These rules are from paragraph 335 of Instruction No. 157n, paragraph 10 of Instruction No. 162n, paragraph 12 of Instruction 174n and paragraph 12 of Instruction No. 183n.

Let's give an example. While the institution operated the car, it was an asset. The car was involved in an accident and, according to experts, cannot be restored. After this, the car is no longer an asset, although it remains an object of ownership. This means that without waiting for the write-off act to be approved, it should be transferred off the balance sheet to account 02.

Advice: additionally fix the accounting procedure for off-balance sheet account 02 in the accounting policy. This will protect you from claims from inspectors. The fact is that paragraph 51 of Instruction No. 157n states that in accounting, fixed assets are written off when disassembly and dismantling activities have been completed. But it is not indicated from which account to write off: balance sheet or off-balance sheet.

Based on the write-off acts, make notes on the disposal of fixed assets in the inventory cards that you use to record the storage and movement of fixed assets:

 in the inventory card for recording non-financial assets in form No. 0504031 (upon disposal of a fixed asset);

 in the inventory card for group accounting of non-financial assets in form No. 0504032 (upon disposal of a group of fixed assets).

This is provided for in the Guidelines for filling out forms No. 0504031, No. 0504032, approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

When liquidating, dismantling and disassembling a fixed asset, you can obtain individual materials, components and assemblies suitable for use. Such property must be capitalized (clause 23 of Instruction No. 162n, clause 34 of Instruction No. 174n, clause 34 of Instruction No. 183n).

How to take inventory

Is it necessary to take an inventory of assets and liabilities in off-balance sheet accounts?

Conduct an inventory of property, financial assets, liabilities and other accounting items in off-balance sheet accounts. This rule was expressly established in paragraph 20 of the Instructions to the Unified Chart of Accounts No. 157n. An inventory of the off-balance sheet will confirm the annual reporting indicators for these accounts (clause 1.1 of the appendix to the letter dated February 2, 2017 of the Ministry of Finance of Russia No. 02-07-07/5669 and the Treasury of Russia No. 07-04-05/02-120).

Carry out the check in the same order as for balance sheet accounts: make an inventory, reflect the results in the act and statements. More details

How to approve the Order

Is it necessary to reflect the inventory procedure in accounting policies?

The procedure for mandatory and voluntary inventory is fixed in the accounting policy (clause 6, 20 of the Instructions to the Unified Chart of Accounts No. 157n, order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, letter of the Ministry of Finance of Russia dated April 30, 2015 No. 02-07-10/25594). To do this, fill out an appendix to the order on accounting policies.

Write in the Order:

 inventory schedule for the reporting year. In particular, set dates for annual inventory counts;

 timing of inventories;

 list of property, liabilities, financial assets and other objects for inspection.

In the Procedure, take into account the specifics of the institution’s activities. Federal GRBS and subordinate PBSS additionally prescribe inventory features accounts receivable which is carried out quarterly. Such clarifications are given in the letter of the Ministry of Finance of Russia dated April 30, 2015 No. 02-07-10/25594, the letter dated December 10, 2015 of the Ministry of Finance of Russia No. 02-07-07/73609 and the Treasury of Russia No. 07-04-05/02-848 .

Thank you for your answer regarding the write-off of a fixed asset for a non-profit organization, but I would like to clarify. At the end of January 2015, on off-balance sheet account 010, the amount of depreciation will be 560 thousand rubles, i.e. equal to the original cost. How to reflect wear and tear later if the car is still in use? Should we put a minus amount on account 010? And another question: as a non-profit organization, we do not use account 91.1 income (revenue) and expenses (account 91.2.) in our accounting. We write everything off on 26th. What should we do when selling a car? We still must attribute the funds received to the account. 91.1? What then to do with income tax? Will I have to pay 6% on the amount received? Can't we write off this car after the original cost equals the amount of depreciation? After we sell this car, do not reflect this as profit, but simply add the required amount of membership fees (since we are a non-profit organization) aimed at purchasing the car and that’s it? Sorry for so many questions, perhaps inappropriate, but I can’t figure out how to do this in our situation. Thanks in advance.

Non-profit organizations write off the cost of fixed assets by accruing depreciation on off-balance sheet account 010 during their useful life. After this period, the accrual of depreciation ceases (depreciation is not accrued), even if the fixed asset continues to be used in the activity.

The sale of fixed assets is not a statutory activity of a non-profit organization. Therefore, it must reflect such an operation using account 91. This conclusion follows from the provisions of PBU 6/01, PBU 9/99, PBU 10/99.

On income from the sale of a fixed asset to a non-profit organization that uses the simplified “income” object, you will need to pay a tax at a rate of 6%.

If, at the end of the useful life of the car, the organization does not intend to use it further due to inexpediency, the car can be removed from the accounting records as a liquidated fixed asset (see recommendation below). That is, it is necessary to create a liquidation commission. Based on the conclusion of this commission that the use of the car is inappropriate, the manager will create an order to write off the car. The accountant will reflect the write-off in accounting with the following entries:

– the initial cost of the liquidated fixed asset is written off (based on the write-off act);

Loan 010 “Depreciation of fixed assets”

The amount of depreciation on the retired vehicle has been written off.

However, a deregistered car (spare parts) is property that can be sold. Therefore, it (them) must be capitalized at market value:

Debit 41 (10) Credit 91-1
– reflects the cost of a written-off car at which it can be sold

When selling a car (its spare parts) externally, the following entries are made in accounting:

Debit 76 Credit 91-1
– income from the sale of a car is reflected;

Debit 91-2 Credit 41 (10)
– the market value of the sold car is written off.

Income (loss) from the sale of a car to a non-profit organization is attributed to account 86 “Targeted financing”.

For the purposes of calculating the single simplified tax, material assets that are received during the liquidation of a fixed asset and are suitable for further use are taken into account as part of non-operating income. Income is determined based on the market value of the property.

The rationale for this position is given below in the materials of the Glavbukh System

Types of activities of non-profit organizations

A non-profit organization can have several types of activities:

Sergey Razgulin

1. Recommendation:How to calculate depreciation on non-depreciable fixed assets
   • statutory (non-profit), for which the organization was created and which is aimed at solving social, cultural and other socially significant problems;*
   • entrepreneurial (commercial), which is of an auxiliary nature and the results of which (profit) must be aimed at achieving statutory (non-commercial) goals.* Within the framework of this activity, a non-profit organization has the right to engage in production, trade, participate in the authorized capital of other organizations, and also conduct other operations not prohibited by law.
2. PBU 9/99

"1. This Regulation establishes the rules for the formation in accounting of information about the income of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.
In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from business and other activities * (paragraph as amended, put into effect on March 3, 2000 by Order of the Ministry of Finance of Russia dated December 30, 1999 N 107n; as amended, introduced in effective from January 1, 2011 by order of the Ministry of Finance of Russia dated October 25, 2010 N 132n - see previous edition).”

3. PBU 10/99

"1. This Regulation establishes the rules for the formation in accounting of information about the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

In relation to these Regulations, non-profit organizations (except for state (municipal) institutions) recognize expenses for business and other activities.*"

"1. This Regulation establishes the rules for the formation in accounting of information about the organization’s fixed assets. The organization hereinafter means entity according to the legislation of the Russian Federation (with the exception of credit organizations and state (municipal) institutions).*"

17. The cost of fixed assets is repaid through depreciation, unless otherwise established by these Regulations.

For the objects of fixed assets used for the implementation of the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and not used in the production of products, when performing work or providing services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.

Depreciation is not charged for fixed assets of non-profit organizations. Based on them, information on the amounts of depreciation accrued in a straight-line manner in relation to the procedure given in paragraph 19 of these Regulations is summarized on the off-balance sheet account.*

"31. Income and expenses from writing off fixed assets from accounting are reflected in accounting in the reporting period to which they relate. Income and expenses from writing off fixed assets from accounting are subject to credit to the profit and loss account as other income and expenses.*"

1. PBU 6/01
2. Recommendation:How to formalize and reflect the liquidation of fixed assets in accounting and taxation

Over time, fixed assets physically wear out and become obsolete.

When a fixed asset consists of several items, it can be partially liquidated. That is, dismantle only that part of the object that cannot be restored. For example, instead of demolishing the entire building, you can dismantle only its separate emergency building.

When fixed assets are liquidated

Typically, fixed assets are liquidated and written off under the following circumstances:

• the property is obsolete and physically worn out;
• an accident, natural disaster or other emergency;
• in case of theft or shortage of components and assemblies, without which the use of property is impossible, and their replacement is impractical;
• property damage was detected;
• the object is in the stage of reconstruction, when part of the object is being liquidated.

All this is often revealed during regular or unscheduled inventory.

Documenting

Before liquidating property that is impossible or unprofitable to use, you will have to follow a number of procedures and fill out Required documents. Write off the fixed asset in the following sequence.

1. They create a liquidation commission and receive its conclusion.
2. Based on the conclusion, the manager makes the final decision on liquidation, partial liquidation and write-off of property, formalizing it by order.
3. Make the necessary entries in accounting documents about the write-off of the object.*

This algorithm of actions follows from paragraphs 75–80.

First, you need to decide on the composition of the liquidation commission. It must include: the chief accountant, financially responsible persons and other employees appointed by order of the manager.*

A decision to write off a fixed asset can be made after the liquidation commission has carried out a number of activities. Namely:

• will inspect the fixed asset, unless, of course, it has been stolen and is available;
• assess the possibilities and feasibility of restoring the property;
• establish the reasons for liquidation;
• will identify the perpetrators if the object is liquidated before the end of its standard service life due to someone else’s fault;
• will determine whether it is possible to use individual components, parts or materials of the liquidated fixed asset.*

The commission formalizes the result with a conclusion. There is no standard form for it. Therefore, you can develop its shape yourself. The main thing is that it contains all the necessary details of the primary document. The manager approves the form with an order to the accounting policy. The conclusion of the liquidation commission may look, for example, like this. This procedure follows from parts and article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 4 of PBU 1/2008.

Situation: Is it possible to liquidate fixed assets if one or more members of the commission are absent

Situation: can the chief accountant be the chairman of the commission when liquidating a fixed asset

Situation: Is it necessary to issue an order from the head of the organization to liquidate a fixed asset?

After the commission’s conclusion on the need to liquidate the fixed asset has been received and the manager’s order has been issued, an act of write-off of the property is drawn up.* For this, you can use a standard or independently developed form. In the second case, it is necessary that the document contains all the necessary details. Like any other primary documents used in the organization, the selected form is approved by order of the manager.

To draw up acts of write-off of fixed assets, you can use the following standard forms:

• Form No. OS-4 – for one fixed asset, with the exception of motor vehicles;
• Form No. OS-4a – for vehicles;
• Form No. OS-4b – for a group of fixed assets.

Situation: how to justify the write-off of fixed assets if they are physically worn out or obsolete

Based on write-off acts, make notes on the disposal of fixed assets in the inventory cards and books that you use to record the storage and movement of fixed assets.* This is provided for in paragraph 80 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Typically these are standard documents of the following forms:

• inventory card in form No. OS-6, if you account for property separately;
• inventory card in form No. OS-6a, when fixed assets are taken into account as part of groups of objects;
• inventory book in form No. OS-6b, can be used by small enterprises.

Standard forms of acts were approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7.

When liquidating, dismantling and disassembling a fixed asset, you can obtain individual materials, components and assemblies suitable for use. Such property must be capitalized.* This is established in paragraph 57 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

You can register the receipt of objects received during dismantling of fixed assets standard documents. For example:

• invoice in form No. M-11 - used when liquidating fixed assets, with the exception of buildings and structures;
• act in form No. M-35 - if the materials were received during the dismantling of buildings and structures.

The standard forms of these documents were approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a

Accounting

It is important not only to document the liquidation of fixed assets correctly, but also to correctly reflect it in accounting. The object itself must be written off from account 01. In addition, it is necessary to reflect all expenses associated with the liquidation of property.

Starting from the month following the liquidation, stop accruing depreciation. This follows from paragraph 22 of PBU 6/01.

When liquidating a fixed asset, write off its residual value as other expenses. This is only necessary if the entire original cost has not already been written off and the useful life has not yet expired. Write off the residual value in the period in which the liquidation act was drawn up and all necessary formalities were completed. This procedure follows from paragraph 29 of PBU 6/01 and paragraph 11 of PBU 10/99.

Record the write-off of the residual value with the following entries:

Debit 02 Credit 01 subaccount “Disposal of fixed assets”
– reflects the amount of depreciation accrued during the period of operation of the facility;

Debit 01 subaccount “Disposal of fixed assets” Credit 01
– the initial cost of the liquidated fixed asset is reflected;

Debit 91-2 Credit 01 subaccount “Disposal of fixed assets”
– the residual value of the fixed asset is written off (based on the write-off act).*

This procedure is provided for in the Instructions for the chart of accounts (account , , ).

In addition to writing off the residual value when liquidating fixed assets, it may be necessary to reflect the costs of dismantling and dismantling the object. Reflect these expenses as part of other expenses for the period to which they relate. This is provided for in paragraph 31 of PBU 6/01 and paragraph 11 of PBU 10/99.

The recording of the expenses for this work depends on who carries out the liquidation of the fixed asset. Here are, for example, three options:

Option 1. Liquidation is carried out by a special division of the organization. For example, a repair service. In this case, make the following entries:

Debit 23 Credit 70 (68, 69...)
– expenses for liquidation of fixed assets are reflected;

Debit 91-2 Credit 23
– expenses for liquidation of fixed assets are written off.

Option 2. The organization does not have a special unit, carry out the liquidation without involving third-party contractors.

Therefore, when writing off expenses for the liquidation of a fixed asset in accounting, make the following entry:
Debit 91-2 Credit 70 (69, 68, 10...)

– expenses for liquidation of fixed assets are taken into account. Option 3. The contracted contractor liquidates the fixed asset.

The costs associated with paying for his services are reflected by posting:
Debit 91-2 Credit 60

– the costs of liquidation of fixed assets carried out by contract are taken into account;
Debit 19 Credit 60

– VAT claimed by the contractor who carried out the liquidation of the fixed asset was taken into account. This procedure follows from the Instructions for the chart of accounts (accounts , , ,. All this follows from paragraph 1 of Article 346.14 and paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation.

If you define the base for calculating the single tax as the difference between income and expenses, then it can be reduced only by certain expenses. For example, when calculating a single tax, you can take into account:

• the cost of materials that were used to liquidate the fixed asset. For example, special tools or necessary consumables (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation);
• salaries of employees involved in the liquidation of fixed assets (subclause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Reduce the tax base as expenses for the liquidation of fixed assets arise and are paid. There is an exception to this rule. If you are liquidating as part of reconstruction, completion, or technical re-equipment, then such expenses must be included in initial cost the object itself. This procedure follows from the provisions of paragraph 2 of Article 346.17 and paragraph 9 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation.

In addition to the costs of liquidation, there may also be income. Regardless of the method of determining the base for calculating the single tax, the procedure will be the same.

Material assets that were received during the liquidation of a fixed asset and are suitable for further use are included in non-operating income. Determine income based on the market value of the property.* This follows from paragraph 3 of paragraph 1 of Article 346.15, paragraph 13 of Article 250 and paragraph 4 of Article 346.18 of the Tax Code of the Russian Federation.

If you sell such materials in the future, do not take their cost into account in your expenses. This is explained by the fact that such expenses are not provided for by the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated July 31, 2013 No. 03-11-06/2/30601.

Sergey Razgulin, actual state councilor of the Russian Federation, 3rd class

Sales of deregistered assets

12.52015 (6,8,9)

Situation: how to reflect in accounting the sale of a fixed asset written off from accounting (for example, as obsolete). The organization wrote off the fixed asset and then decided to sell it

Reflect the payment for the object as part of other income. If, when writing off a fixed asset, spare parts or materials were identified, their cost should be reflected in other expenses.

Income from the disposal of assets other than cash (except foreign currency), products and goods must be included in other income. This procedure is established by paragraph 7 of PBU 9/99.

The cost of the object itself had already been written off when it was taken into account as part of fixed assets.

However, if the disposed property contains materials (spare parts) suitable for further use, they must be reflected in accounting at the market price, that is, at the cost that can be obtained as a result of the sale of this property ().

If at the time of writing off the fixed asset the value of the received assets could not be determined, it must be established at the time of sale. And then the elements remaining after the write-off of the fixed asset must be credited to the balance sheet as materials or goods:

Debit 10, 41 Credit 91-1
– reflects the cost of materials received when writing off a fixed asset.

When selling property to a third party, make the following entry in accounting:

Debit 62 Credit 91-1
– revenue from the sale of property is reflected;

Debit 91-2 Credit 10, 41
– the market value of the sold property is written off.*

Sergey Razgulin, actual state councilor of the Russian Federation, 3rd class