A non-profit organization is endowed with property from the founder. accounting entry Dt 01 Kt 86. for fixed assets and Dt10 Kt 86 for materials. Is additional wiring required in these cases Dt 86 Kt 83 "Fund of real estate and especially valuable movable property" ???? This is not state aid. This is an endowment of material resources from the founder - JSC Russian Railways Thank you.
Based on the content of the question, the non-profit organization received property (fixed assets, materials) free of charge in the form of a donation from a participant (member) of the non-profit organization for the conduct of statutory activities. In this situation, make the following entries in accounting:
Debit 08 Credit 86
- reflected gratuitous receipt of fixed assets;
Debit 01 Credit 08
- the fixed asset was put into operation;
Debit 86 Credit 83
- reflected the use of targeted funding;
Debit 10 Credit 86
- received materials under the donation agreement;
Debit 26 Credit 10
- reflected the use of materials;
Debit 86 Credit 26
- reflects the use of targeted funding.
Pavel Gamolsky, President of the Association "Club of Accountants and Auditors of Non-Commercial Organizations"
How does a non-profit organization account for fixed assets
What postings are made upon receipt of fixed assets free of charge
Fixed assets that come to the NCO free of charge, take into account at their current market value. The transactions to capitalize such a fixed asset are in the table below.
| Contents of operation | Debit | Credit | Sum | primary document |
| The obligation under a donation agreement, payment of a membership fee, etc. is reflected. | 76 | 86 | 45 000 | donation agreement, etc. |
| Reflected the market value of the object | 08 | 76 | 45 000 | Act |
| Reflected the cost of delivery, assembly, installation | 08 | 76 | 1500 | contracts, deeds, invoices, etc. |
| Credited to property, plant and equipment | 01 | 08 | 46 500 | act of acceptance and transfer of fixed assets |
| The source of financing for the acquired fixed assets is reflected | 86-1 and others. | 83-1 | 46 500 | accounting statement, income and expenses estimate |
2. From the materials of the book “Non-Profit Organizations: legal regulation, accounting and taxation»
2.2.6.1. Acquisition, receipt of fixed assets
Unlike commercial organizations, for NPOs, when accepting assets for accounting as fixed assets, clause 4 PBU 6/01 “Accounting for fixed assets”, approved by order of the Ministry of Finance of Russia dated 30.03.2001 No. 26n, special criteria are established. Three conditions must be met at the same time:
- the object 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 law Russian Federation), for the management needs of NGOs;
- the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
- the organization does not assume the subsequent resale of this object.
Assets for which these conditions are met and with a value within the limit established in the accounting policy of a non-profit organization, but not more than 40,000 rubles per unit, are reflected in accounting and reporting as part of inventories, that is, on account 10 “Materials ".
If the cost of objects is higher than 40,000 rubles, the NCO is obliged to reflect them as fixed assets. At the same time, when using objects in statutory activities, a non-profit organization must keep records through account 83 “Additional capital” (see letters of the Ministry of Finance of Russia dated July 31, 2003 No. 16-00-14 / 243 and dated February 19, 2004 No. 16-00-14 / 40).
In this regard, when accounting for fixed assets, entries are made on the debit of account 01 "Fixed assets" with the credit of account 08 "Investments in non-current assets" and simultaneously on the debit of account 86 "Target financing" with the credit of account 83 "Additional capital" in part used for these purposes in accordance with the approved budget.*
Let us consider, using a specific example, how operations on the acquisition of fixed assets are reflected in the accounting of NCOs.
Example 2.2
A non-profit partnership purchased a projector at the expense of targeted funding for use solely for statutory purposes.
The cost of the projector is 59,000 rubles, including VAT - 9,000 rubles.
| Invoice 60 - Invoice 51 | - 59,000 rubles. - prepayment to the store; |
| Invoice 08 - Invoice 60 | - 50,000 rubles. – reflected the cost of the projector as part of investments in non-current assets; |
| Invoice qty 19 – Invoice qty 60 | - 9000 rubles. - reflects the VAT presented by the seller; |
| Invoice number 08 – Invoice number 19 | - 9000 rubles. – reflected VAT as part of investments in non-current assets; |
| Invoice 01 - Invoice 08 | - 59,000 rubles. – the projector was put into operation; |
| Invoice number 86 – Invoice number 83 | - 59,000 rubles. - reflects the use of targeted funding. |
But what if the NPO received the fixed asset free of charge, for example, in the form of a donation?
In this case, its initial cost is recognized as the current market value of the object on the date of acceptance for accounting as investments in non-current assets.
Example 2.3
The public organization received a tomograph as a donation. The market value of the object is 80,000 rubles.
The accountant recorded these transactions as follows:
3. From the directory
Typical postings of a non-profit organization (NPO)
| Accounting for fixed assets | ||
| Acquisition of fixed assets | ||
| The fixed asset (hereinafter referred to as OS) is acquired for entrepreneurial activity | ||
| Listed to vendor per OS | 60-2 | 51 |
| Supplier invoice accepted | 08 | 60-1 |
| VAT on acquired fixed assets | 19 | 60-1 |
| Accepted for deduction of input VAT, if the activity for which the object was purchased is subject to VAT | 68 | 19 |
| VAT is included in the cost of fixed assets if the activity is not subject to VAT | 08 | 19 |
| Accepted for accounting OS | 01 | 08 |
| Advance issued | 60-1 | 60-2 |
| OS acquired at the expense of earmarked revenues for statutory activities | ||
| Listed to vendor per OS | 60-2 | 51 |
| Supplier invoice accepted | 08 | 60-1 |
| VAT on the acquired object | 19 | 60-1 |
| VAT included in the cost of the object | 08 | 19 |
| Accepted for accounting OS | 01 | 08 |
| Advance issued | 60-1 | 60-2 |
| The source of financing is reflected | ||
| - option 1 | 20-2 (86) | 83-4 |
| – option 2 | 86 | 86-9 |
How to reflect in the accounting of a non-profit organization (NPO) the acquisition of property, the useful life of which exceeds 12 months, at the expense of earmarked receipts (donations)? The acquired property is intended for use in statutory non-commercial activities.
The value of the acquired property is 120,000 rubles. (in view of VAT).
Accounting
The property of an NPO intended for use in activities aimed at achieving the goals of its creation for a period exceeding 12 months is taken into account as an object of fixed assets (OS). This follows from clause 4 of the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated 30.03.2001 N 26n. The fixed asset object is accepted for accounting at the initial cost, equal to the sum of the actual costs of its acquisition, excluding VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation) (clauses 7, 8 PBU 6/01).
In this case, the actual cost of acquiring fixed assets is the amount payable to the seller in accordance with the contract, including non-refundable VAT (as described in the "Value Added Tax (VAT)" section). (paragraph 3, 8 clause 8 PBU 6/01, clause 1 clause 2 article 170 tax code RF).
When accepting property as an object of fixed assets, the NBCO shows the use of targeted financing for its acquisition (in this case, targeted revenues). This transaction is reflected as a decrease in targeted financing of NCOs and an increase in additional capital in terms of the fund of real estate and especially valuable movable property. This follows from paragraphs 15, 16 of the Information of the Ministry of Finance of Russia "On the peculiarities of the formation of accounting (financial) statements of non-profit organizations (PZ-1 / 2015)", Notes 6 to the balance sheet, the form of which was approved by Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n (Appendix N 1), as well as Letters of the Ministry of Finance of Russia dated 04.02.2005 N 03-06-01-04 / 83, dated 07.31.2003 N 16-00-14 / 243 1.
Accounting entries for the transactions in question are made taking into account the above, as well as the rules established by the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, and are given below in the posting table.
Value Added Tax (VAT)
Since the OS object is acquired for the implementation of statutory non-commercial activities, i.e. will not be used to carry out transactions subject to VAT taxation, apply the tax deduction provided for in paragraph 2 of Art. 171 of the Tax Code of the Russian Federation, in relation to this object, the organization is not entitled. The amount of VAT presented when purchasing an asset is included in the cost of this asset (which follows from subparagraph 1, paragraph 2, article 170 of the Tax Code of the Russian Federation).
Corporate income tax
In this case, the fixed assets object was acquired at the expense of targeted revenues (donations), which for tax purposes are not taken into account as income (paragraph 1, clause 2, clause 1, clause 2, article 251 of the Tax Code of the Russian Federation).
Recall: the organization is obliged to keep separate records of income (expenses) received (incurred) within the framework of targeted revenues (clause 2 of article 251 of the Tax Code of the Russian Federation).
An asset acquired at the expense of special-purpose proceeds and used to carry out non-commercial statutory activities, for the purposes of taxation of profits, is recognized as depreciable property that is not subject to depreciation (clause 2 clause 2 article 256 of the Tax Code of the Russian Federation).
| Content of operations | Debit | Credit | Sum | primary document |
|---|---|---|---|---|
| Reflected the cost of property subject to accounting as an object of fixed assets 2 | 08-4 | 60 | 120 000 | Seller's shipping documents |
| Payment made to seller | 60 | 51 | 120 000 | Bank statement on current account |
| The property is accepted for accounting as part of fixed assets | 01 | 08-4 | 120 000 | The act of acceptance and transfer of an object of fixed assets, Inventory card for accounting of an object of fixed assets |
| The use of targeted financing and the emergence of a fund of real estate and especially valuable property are reflected. | 86 | 83 | 120 000 | Accounting information |
1 Depreciation is not charged for NPO fixed assets. In relation to these objects, the off-balance account reflects information on the amounts of depreciation accrued on a straight-line basis in relation to the procedure given in clause 19 of PBU 6/01 (clause 17 of PBU 6/01). Depreciation on the fixed assets object is not considered in this consultation.
2 For the purposes of accounting rationality, the contractual value of the fixed asset object may be reflected on account 08 "Investments in non-current assets" in full, taking into account the non-refundable VAT presented by the seller (i.e., without prior allocation of VAT on account 19 "Value Added Tax on Acquired values"). We recommend fixing this procedure in the accounting policy (clauses 4, 6 of the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated 06.10.2008 N 106n).
The government institution subordinated to the Ministry of Finance was allowed to write off the real estate object. When to write off the object from the balance sheet: after demolition or after the termination of ownership? We, having received consent to write off the property, demolished the building. Then they filed documents for the termination of the property rights of the Russian Federation and operational management. After receiving a cadastral extract on the removal of the object from the cadastral registration and receiving an extract from the USRN on the termination of the 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 the inventory: how to display a property that has not yet been debited from the balance, but has already been demolished in the inventory lists? The inventory takes place from 11/01/17 to 11/30/17. termination of the right 21.11.17.
Answer
Property that has been retired from operation as a result of a decision to write it off, until the moment of its liquidation (destruction), is not subject to accounting as 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 the write-off act agreed with the founder.
Considering that when writing off from the balance sheet, documents must be attached to the act, confirming the termination of the right of operational management, accordingly, the date of write-off of the property from the balance sheet should be the date specified in the write-off act (unless other conditions are reflected in regulatory legal acts at the regional (local) level).
When writing off the balance sheet, real estate subject to dismantling (destruction, disposal) must be simultaneously reflected on the off-balance account 02 “Tangible assets accepted for storage” until the moment of destruction. Such a conclusion follows from paragraph 335 of Instruction No. 157n and the letter of the Ministry of Finance of Russia dated December 19, 2013 No. 02-06-010 / 56211.
Property reflected in off-balance accounts is subject to inventory in the general manner. When conducting an inventory of property listed on off-balance account 02, use the inventory list (collation sheet) for non-financial assets (f. 0504087).
In which statement data about the property will be entered (on balance accounts or on off-balance 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 which account to write off property during disposal (from balance sheet or off-balance sheet), therefore, in order to avoid disagreements with inspectors, fix the procedure for reflecting property subject to disposal (dismantling) in the accounting policy of the institution.
Rationale
How to formalize the disposal of real estate and movable property
All property is assigned to institutions on the right of operational management. Exception set for objects 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 assigned to them by the founder;
property acquired at the expense of the founder's funds (allocated for these purposes);
property received by the institution in another way (including those purchased with funds from income-generating activities).
Disposition of property and its write-off
The list of property, the disposal of which must be agreed with the owner, and the procedure for obtaining consent for its write-off depend on the type of institution.
In the accounting of state institutions:
A government institution is not entitled to dispose of property assigned to it on the basis of the right of operational management without the consent of the owner (clause 4, article 298 of the Civil Code of the Russian Federation). This means that when any property is disposed of, a state-owned institution must obtain the consent of the owner to write off.
The procedure for coordinating the disposal of property depends on the property on the basis of which the state institution was created:
property of a constituent entity of the Russian Federation (municipal formation);
federal property.
For state-owned institutions of a constituent entity of the Russian Federation (municipality), the approval procedure is established by regulatory legal acts adopted at the regional (local) level. For example, for the municipal government institutions of the city of Chelyabinsk, the decision of the Chelyabinsk City Duma dated June 28, 2011 No. 25/17 approved the Regulations on the procedure for writing off property. In particular, in order to obtain consent to write off property, the institution must submit:
an application for approval of the write-off of the property of a state institution;
expert opinion on the technical condition of the property of the state institution;
reports on detected equipment defects according to the approved unified form.
For federal state institutions, the procedure for coordinating the disposal of property is established by the federal executive authorities in whose jurisdiction they are (subparagraphs “e”, “e”, 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 dated July 30, 2012 No. P / 340. The procedure for agreeing on a decision to write off federal property of institutions (including state-owned ones) subordinate to the Russian Ministry of Education and Science is determined by the regulations approved by Order No. 1676 of May 20, 2011.
In order to agree on the write-off of federal property, the institutions submit to the founder in the manner 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.
Separately, we single out the write-off of the property of a federal institution that ceases to operate: it 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).
The features 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 non-budgetary funds of the Russian Federation, subordinate institutions state academies sciences - subparagraphs "c", "d" of paragraph 4 of the Regulation, approved by the Decree of the Government of the Russian Federation of October 14, 2010 No. 834;
federal state authorities (federal state bodies), management bodies of off-budget funds of the Russian Federation, state academies of sciences - subparagraphs "a", "b" of paragraph 4 of the Regulations, approved by the Decree of the Government of the Russian Federation of October 14, 2010 No. 834.
Documenting
The write-off of an object from the register must be formalized with a primary document, for example, an act for write-off. Which 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 Vehicle;
No. 0504104 – when writing off other fixed assets (except vehicles);
No. 0504143 – when writing off soft and household equipment;
No. 0504144 - when writing off the literature excluded from the library (with the list of excluded literature attached).
This follows from the Guidelines 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 about documenting, see the recommendations:
Free transfer of fixed assets;
Liquidation of fixed assets;
Sale of fixed assets;
Release of material stocks into operation (production);
Realization 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), the legislation may provide for the execution of other documents. So, in order to agree on the write-off of federal property, you need to draw up and send to the owner:
a list of objects of federal property, the decision to write off which is subject to approval;
a copy of the decision on the establishment of 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 the preparation and adoption of a decision on the write-off of property objects.
Send these documents with a cover letter containing the full name of the institution.
This is stated in the Order approved by the joint order dated 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 especially valuable movable property in an institution
In June, the Alfa budgetary institution will liquidate physically worn-out equipment worth 750,000 rubles. The equipment was previously purchased at the expense of funds allocated by the founder and included in the composition of especially valuable movable property, so Alfa must coordinate its liquidation with the founder. The approval procedure is approved by the founder.
The composition of the commission for the receipt and disposal of assets was approved by the head of Alfa by order.
After the decision was made to liquidate the equipment, the commission drew up an act on the write-off of the fixed asset object (f. 0504104). Further (after the execution of the act), Alpha sent the founder an application for approval of the write-off of property. The following documents are attached to the application:
act (f. 0504104);
a copy of the order on the establishment of the commission;
a copy of the inventory card;
certificate of balance sheet value of equipment;
conclusion on the technical condition of the fixed assets object (drawn up based on the results of the technical expertise);
a copy of the minutes of the meeting of the commission on the write-off of property objects.
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 the Chelyabinsk region, the procedure for writing off property is established by the order of the Ministry of Industry of the Chelyabinsk region dated December 2, 2010 No. 1439-r. The procedure for making a decision on the write-off of property, established by this order, is similar to the above procedure for making a decision on the write-off of federal property. But in paragraph 9 of the order there is a condition that a decision on liquidation cannot be made if there is no representative of the executive body for property management, who is a member of the commission.
In order to confirm the need to eliminate 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 determine for themselves that the object cannot be restored.
The results of the examination are formalized 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, the order of the Federal Water Resources Service dated November 23, 2011 No. 294).
With regard to the property of the constituent entities of the Russian Federation (municipal property), such a requirement may 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 was established in relation to the write-off of an object in progress (reconstruction, expansion, technical re-equipment) by the decree of the administration of the Smolensk region dated October 25, 2011 No. 673.
Acts of technical expertise are drawn up for each fixed asset planned for liquidation. They indicate:
name of the object;
inventory and serial numbers;
year of issue;
book value and residual value;
percentage of wear, causes and nature of the malfunction, justification of the impossibility (inexpediency) of repair;
conclusion on the expediency of further use if there is an agreement on the decision to write off the fixed asset item.
If the commission has established the need to liquidate the fixed asset, it draws up an act on the write-off of property. The act is drawn up on the following standard forms:
Form No. 0504105 when decommissioning vehicles;
according to the form No. 0504143 when writing off soft and household equipment;
according to the form No. 0504144 when writing off the literature excluded from the library (with the list of excluded literature attached);
according to Form No. 0504104 when writing off other fixed assets (except vehicles).
The listed forms contain the requisite “commission conclusion”, in which it is necessary to indicate the reason for the write-off of 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 - immovable or especially valuable movable - the head approves the act after its agreement with the founder. It is possible to carry out the activities provided for in the act (dismantling, dismantling, dismantling, disposal, etc.) only 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 Guidelines 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 provision , approved by Decree of the Government of the Russian Federation of October 14, 2010 No. 834, and regarding the destruction of property is also explained in the letter of the Ministry of Finance of Russia of December 19, 2013 No. 02-06-010 / 56211.
The property that the commission of the institution decided to write off and which requires dismantling, take into account on the off-balance account 02 “Tangible assets accepted for storage”. Register objects in a conditional assessment: one object - 1 rub. From the off-balance account, write off the property 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 take an example. As long as the institution operated the car, it was an asset. The car was in an accident and, according to experts, cannot be restored. After that, the car is no longer an asset, although it remains an object of ownership. This means that without waiting for the approval of the write-off act, it should be transferred off the balance to account 02.
Tip: additionally fix the accounting procedure on the off-balance account 02 in the accounting policy. This will protect you from the claims of the inspectors. The fact is that paragraph 51 of Instruction No. 157n says that in accounting, fixed assets are written off when the dismantling and dismantling activities are completed. But it is not specified 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 account for the storage and movement of fixed assets:
in the inventory card of accounting of non-financial assets in the form No. 0504031 (when an item of fixed assets is disposed of);
in the inventory card of group accounting of non-financial assets in the form No. 0504032 (upon disposal of a group of fixed assets).
This is provided for in 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.
During the liquidation, dismantling and disassembly of the fixed asset, it is possible to obtain individual materials, components and assemblies suitable for use. Such property must be credited (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 conduct an inventory of assets and liabilities on off-balance accounts
Conduct an inventory of property, financial assets, liabilities and other accounting items on off-balance accounts. This rule was directly established in paragraph 20 of the Instructions to the Unified Chart of Accounts No. 157n. The off-balance inventory will confirm the indicators of the annual reporting on these accounts (clause 1.1 of the annex 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 accounts: draw up inventories, reflect the results in the act and statements. More
How to approve an order
Is it necessary to reflect the order of inventory in the accounting policy
Fix the procedure for mandatory and voluntary inventory in the accounting policy (clauses 6, 20 of the Instructions for 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, issue an application to the order on accounting policy.
Write in order:
Inventory schedule for the reporting year. In particular, set dates for the annual inventory;
timing of inventories;
list of property, liabilities, financial assets and other objects for verification.
In the Procedure, take into account the specifics of the institution's activities. The federal GRBS and the PBS subordinate to them additionally prescribe the features of the inventory of 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 .
Non-profit organizations (NPOs). It would seem, what is there to consider? Unless to reflect the contributions of the founders and the receipt of targeted funding. However, this is just the beginning of NPO activities. Accounting and reporting features will depend on the form of the NPO: a bar association, a charitable foundation, an HOA, an institution or a society of hunters and fishermen.
Commercial organizations are legal entities whose main purpose is to make a profit. However, legal entities can also be created for other purposes. Organizations for which making a profit is not a priority are recognized as non-profit.
Non-profit organizations may be created in the form of consumer cooperatives, public or religious organizations (associations), institutions, charitable and other foundations, as well as in other forms provided by law.
Features 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 meet the material and other needs of the participants, carried out by combining property shares by its members.
Public and religious organizations (associations) are recognized as voluntary associations of citizens on the basis of their common interests to meet spiritual or other non-material needs.
The Fund 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 useful goals.
Institution - a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature.
An institution may be created by a citizen or legal entity (private institution) or, respectively, by the Russian Federation, a constituent entity of the Russian Federation, a municipal entity (state or municipal institution).
NGOs. Accounting and reporting
NPOs maintain accounting records and submit financial statements in accordance with the procedure established by the legislation of the Russian Federation.
The financial statements of the NPO must contain information on the statutory and entrepreneurial activities.
NPOs independently develop and adopt accounting forms 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 in the financial statements:
- statement of changes in equity (Form No. 3);
- cash flow statement (Form No. 4);
- appendix to the balance sheet (form No. 5);
- explanatory note.
Information on the use of budgetary funds is provided by NGOs receiving budgetary funds. The specified information is presented as part of the financial statements in the forms established by the Ministry of Finance of Russia.
A cover letter containing information on the composition of the submitted financial statements is attached to the financial statements.
Target income for NGOs
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 of the Tax Code of the Russian Federation in Part of Improving the Taxation of Non-Commercial Organizations and Charitable Activities”.
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 education and sports (excluding 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-commercial organizations in the form of works (services) performed (rendered) on the basis of relevant agreements (subclause 1 clause 2 article 251 of the Tax Code of the Russian Federation);
- property rights passing to non-profit organizations by will in the order of inheritance (subparagraph 2 of paragraph 2 of article 251 of the Tax Code of the Russian Federation, earlier only property was exempted);
- 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 released);
- funds received by non-profit organizations free of charge for the conduct of statutory activities not related to entrepreneurial activities, from those transferred by structural divisions (branches) from targeted revenues (subclause 10.1, clause 2, article 251 of the Tax Code of the Russian Federation);
- funds received by structural subdivisions (branches) from the non-profit organizations that created them, transferred from earmarked 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-commercial organizations can also carry out entrepreneurial activities if this corresponds to the goals for which they were created.
Accounting in charitable organizations
Charitable organizations carry out their activities in accordance with the Federal Law of August 11, 1995 No. 135-FZ "On Charitable Activities and Charitable Organizations" (hereinafter - 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-sales operations;
- proceeds from activities to attract benefactors and volunteers (organization of entertainment, cultural, sports and other public events);
- conducting campaigns to collect charitable donations;
- income from business activities permitted by law;
- income from the activities of economic companies established by a charitable organization;
- volunteer work;
- other sources not prohibited by law.
The expenses of the charitable organization are carried out according to the estimate, which is integral part charity program. The charitable program establishes the stages and deadlines for the implementation of the estimated income and planned expenses (expenses for material, technical, organizational and other support, for the remuneration of persons involved in the implementation of charitable programs, other expenses associated with the implementation of charitable programs).
The charitable program is approved by the supreme governing body of the charitable organization.
When implementing long-term charitable programs, the funds received are used in installed by the program terms.
A charitable organization has the right to use no more than 20 percent of the financial resources spent for fiscal year. The restriction does not apply to the remuneration of persons involved in the implementation of charitable programs.
At least 80 percent of charitable donations in cash are used for charitable purposes within a year from the date of receipt of this donation.
Charitable donations in kind are directed to charitable purposes within one year from the date of their receipt.
A philanthropist 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 entrepreneurial activities only to achieve its statutory goals.
Funds received by a charitable organization from the implementation of other entrepreneurial activities are collected in the income of the local budget and are subject to use for charitable purposes.
Accounting for NGOs
NPOs keep accounting in accordance with the generally established procedure (clause 1, article 32 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Commercial Organizations”).
Carrying out economic activities, charitable organizations are guided by the general Chart of Accounts for accounting for the financial and economic activities of enterprises and the Instructions for its application.
A feature of accounting in charitable organizations is the correct reflection of targeted revenues, contributions, donations for the conduct of statutory activities. In this regard, consider the use of account 86 "Target financing".
It is important
At least 80 percent of the non-operating income received during the financial year, income from business entities established by a charitable organization, and income from entrepreneurial activity must be used to finance charitable programs.
The credit of account 86 reflects the funds received from targeted financing, the debit - the write-off of funds spent in accordance with the charitable program and estimate.
Target funds are provided to finance specific activities and cannot be used for other purposes. In this regard, charitable organizations keep analytical records of target funds for each type of source and in the context of targeted programs.
The receipt of target funds in accounting is reflected in the accounting entry:
DEBIT 50 "Cashier" (51 "Settlement account", 52 "Currency account") CREDIT 86 "Target financing"
- on the amount of received earmarked funds. Target funds can also 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 in the entry:
DEBIT 10 "Materials" CREDIT 86 "Target financing"
- in monetary terms.
Value added tax on the purchased funds in this case is included in the actual cost of materials.
Charitable organizations need to keep separate records of goods and materials received in the form of targeted funds and purchased for business activities.
In the case of the acquisition of inventory items for the implementation of economic activities, their receipt is reflected in 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 goods and materials and 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 indicated goods and materials is reflected in the entry:
DEBIT 10 "Materials" CREDIT 60 "Settlements with suppliers and contractors"
– for the amount of acquired material assets (without VAT);
DEBIT 19 "Value added tax on acquired values" CREDIT 60 "Settlements with suppliers and contractors"
- for the amount of VAT presented by suppliers on purchased material assets. The acquisition of inventory items is formalized in the generally established manner.
Consider the reflection of business transactions on specific examples.
Example 1
Charitable foundation donates a car large family. The car was purchased by the fund at the expense of targeted financing for conducting statutory activities. The Fund does not conduct business activities.
The initial cost of the car is 354,000 rubles. (including VAT). At the date of handover, the car was 100 percent worn. 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 good. 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 an item of fixed assets (FA) at its original cost (clause 4 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 a debit entry in account 86 “Target 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 ).
NPOs do not charge depreciation on fixed assets (paragraph 3, clause 17 of PBU 6/01). The off-balance account 010 “Depreciation of fixed assets” reflects the amounts of depreciation accrued on a straight-line basis in the manner prescribed in paragraph 19 of PBU 6/01.
The transfer of own property for charitable purposes can be recorded using account 91 “Other income and expenses” (paragraph 2, paragraph 1, paragraph 5, paragraph 11 PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n ).
When the car is retired, the amount of accrued depreciation is debited from off-balance sheet account 010. The amount of additional capital formed upon the purchase of the car is debited from account 83 to account 84 “Retained earnings (uncovered loss)” (paragraph 4, clause 6 of the Features of the formation of financial statements of non-profit organizations, published on the official website of the Ministry of Finance of Russia).
The amount of VAT accrued upon the transfer of the car is included in the debit of account 91, sub-account 91-2 "Other expenses".
Corporate income tax
Target receipts received by a charitable foundation and used for their intended purpose are not taken into account for profit tax purposes (paragraphs 1, 3, paragraph 2, article 251 of the Tax Code of the Russian Federation). The property acquired by the fund at the expense of earmarked income is not subject to depreciation in tax accounting (subclause 2, clause 2, article 256 of the Tax Code of the Russian Federation).
Expenses related to the transfer of property for charitable purposes, including the amount of accrued VAT, premises, transport, stationery and printed products) amounted to 50,000 rubles. The action is carried out by volunteers.
Accounting
The costs of NCOs for the target event are accumulated on account 20 "Main production". When holding a charitable event, expenses are written off to the debit of account 86 “Target financing” (Instructions for the application of the Chart of Accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, clause 29 of the Features of the Formation of Accounting 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 (PIT)
The amounts of one-time material assistance paid as part of charitable assistance are not subject to personal income tax (clause 8, article 217 of the Tax Code of the Russian Federation).
Consequently, when transferring a car to an individual, the charitable foundation does not have the obligations 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 value of a car donated to charity has been written off:
DEBIT 91-2 CREDIT 01
- 354,000 rubles.
The amount of depreciation accrued on the transferred car was written off:
CREDIT 010
- 354,000 rubles.
Written off additional capital formed when purchasing a car:
DEBIT 83 CREDIT 84
- 354,000 rubles.
Example 2
Reflection in the accounting of a charitable foundation of a charitable event.
The charitable foundation distributes free food packages to the poor. Target funds in the amount of 200,000 rubles were received on the current account. Purchased products 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 are purchased by the Fund for VAT-exempt transactions. Consequently, the amount of input VAT presented for the lease of premises, transport, stationery and printed materials is not deductible (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 prescribed by subparagraph 1 of paragraph 2 of Article 170 of the Tax Code.
Corporate income tax
Target receipts received by a charitable foundation and used for their intended purpose are not taken into account for profit tax purposes (paragraphs 1, 3, paragraph 2, article 251 of the Tax Code of the Russian Federation). Therefore, the cost of holding a charity event is not recognized as an expense for income tax purposes.
accounting entries
The receipt of targeted funds is reflected:
DEBIT 51 CREDIT 86
- 200,000 rubles.
Reflected the purchase of products at the expense of targeted financing:
DEBIT 10 CREDIT 60
- 118,000 rubles.
The expenses for holding a charitable event are reflected:
DEBIT 20 CREDIT 10, 60, 76
- 168,000 rubles. (118,000 + 50,000).
The use of targeted funding is reflected:
DEBIT 86 CREDIT 20
- 168,000 rubles.
G. Jamalova, expert editor
In a non-profit organization, the operation for the depreciation of fixed assets in the Bukhsoft program (as the developers advised) is formed by posting Debit 010 Credit 000 (an auxiliary account for off-balance sheet entries). For example: Debit 010 Credit 000 - 5000 rubles. depreciation on fixed assets for 2013. Accordingly, on account 000 at the end of 2013, a credit balance in the amount of 5,000 rubles is obtained. How to work with this account? Should the balances of this account be carried over to 2014? It turns out that in the balance sheet, this amount is accumulated on the loan every year when depreciation is accrued on this posting. If you do this, then you get the equality of indicators in the balance sheet. But at the same time, the balance sheet increases. Is this approach to depreciation correct?
Answer
Since the Chart of Accounts does not provide for the opening of a separate off-balance account 000, the procedure for maintaining such an account is not regulated by law.
According to paragraph 17 of PBU 6/01, depreciation is not charged for fixed assets of non-profit organizations. They are subject to depreciation. For non-profit organizations, special depreciation rules are established. Depreciation on the off-balance sheet account is accrued monthly and exclusively on a straight-line basis.
When calculating depreciation, make a monthly posting:
Debit 010
- depreciation on the fixed asset.
Monthly accounting must reflect the accrued depreciation in the amount of 1/12 of the annual amount. This procedure is provided for in paragraph 19 of PBU 6/01.
At the moment when the accountant writes off the fixed asset from the balance sheet, then the depreciation amount for this object must be written off:
Loan 010
- the amount of depreciation accrued during the use of the fixed asset is written off.
PBU 6/01 does not contain any other procedure for calculating depreciation and recording in the accounting of a non-profit organization.
Account 000 offered to you by the developers is probably a “technical” account necessary in order to make postings on account 010 in the program. The program developers themselves can give recommendations on closing it, since, as mentioned above, the current legislation is not regulated.
Rationale
How to calculate depreciation on non-depreciable fixed assets
Who pays depreciation
Depreciation on fixed assets belonging to them is charged by non-profit organizations (paragraph 3, clause 17 of PBU 6/01).
accounting
Non-profit organizations can keep accounting in a simplified way. But, if the receipt of funds and property for the previous reporting year exceeds 3,000,000 rubles, accounting should be kept in full.
Unlike depreciation, depreciation of fixed assets is not included in expenses. Depreciation amounts are reflected in the balance on account 010 “Depreciation of fixed assets”. When depreciation is charged, the following posting is made monthly:
Debit 010
– depreciation was accrued on the fixed asset of a non-profit organization.
Depreciation method
Depreciation can only be calculated using the straight-line method. To calculate the amount of depreciation, you need to know the initial cost of the fixed asset (replacement if the object was revalued) and its useful life. The list of expenses that form the initial cost of the fixed asset is given in the table.
Depreciation amount calculation
Then calculate the annual depreciation amount. To do this, use the formula:
Monthly accounting must reflect the accrued depreciation in the amount of 1/12 of the annual amount.
This procedure is provided for in paragraph 19 of PBU 6/01.
An example of depreciation accounting for a fixed asset of a non-profit organization
The non-profit organization Alfa purchased a car for use in its statutory (non-profit) activities. Its initial cost, formed in accounting, is 200,000 rubles. Upon commissioning, the vehicle was given a useful life of 4 years.
The annual depreciation rate for a car is:
(1: 4 years) × 100% = 25%.
The annual depreciation amount is:
200 000 rub. × 25% = 50,000 rubles.
The monthly depreciation amount is:
50 000 rub. : 12 months = 4167 rubles.
Starting from the month following the commissioning of the vehicle, Alfa's accountant monthly reflects depreciation by posting:
Debit 010
- 4167 rubles. - depreciation on the car for the current month is accrued.
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