Mds 81 33.2004 as amended. State committee of the Russian Federation for construction and housing and communal services

Gosstroy letter of Russia
dated 20.03.2001 No. NZ-1311/10

On the procedure for applying the Guidelines for determining the amount of estimated profit in construction

The Gosstroy of Russia, by its Resolution No. 15 of 28.02.2001, approved, in agreement with the Ministry of Finance of Russia and the Ministry of Economic Development of Russia, "Methodological guidelines for determining the estimated profit in construction" (MDS 81-25.2001) with entry into force on March 1, 2001.
At the same time, "Methodological recommendations for determining the amount of estimated profit when forming free prices for construction products" (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and section 3 "Methodological guidelines for determining the amount of overhead costs and estimated profit in construction, carried out in the regions of the Far North and areas equated to them ”(MDS 81-5.99).

For construction projects, financing of which is carried out at the expense of the own funds of enterprises, organizations and individuals, the provisions of the Methodological Instructions are advisory in nature.
In connection with the incoming requests related to the release of the "Methodological Guidelines for Determining the Estimated Profit in Construction", the Gosstroy of Russia informs about the procedure for applying the estimated profit standards when recalculating the estimate documentation and making payments for the work performed.
For construction projects, the estimate documentation for which was approved before the release of the said decree, the remainder of the estimated cost of construction and installation work on construction sites that are being transferred to 2001 as of March 1, 2001, as well as the total estimated cost of construction and installation work on construction sites newly started is subject to clarification. in 2001 and subsequent years.
The cost of work to be performed by contractors after March 1, 2001, as well as payments for the work performed, are determined using the newly approved norms of estimated profit.
In cases of exhaustion of the amounts provided in the estimates, customers can use for this purpose a reserve of funds for unforeseen work and costs or savings on other items of the estimate.
In the absence of these sources, the necessary additional funds are included in the estimated calculation of the cost of construction in the manner prescribed by clause 3.5.9.2 of "Methodological guidelines for determining the cost of construction products in the territory of the Russian Federation" (MDS 81-1.99).

Deputy Chairman N.V. Zatsarinsky

STATE COMMITTEE OF THE RUSSIAN FEDERATION
CONSTRUCTION AND HOUSING AND COMMUNAL COMPLEX
(Gosstroy of Russia)

INSTRUCTIONS
FOR DETERMINING THE VALUE OF ESTIMATE PROFIT IN CONSTRUCTION

MDS 81-25.2001

APPROVED by the Decree of the Gosstroy of Russia No. 15 of 28.02.2001

INTRODUCED by the Office of Pricing and Estimated Rationing in Construction and Housing and Communal Services of the Gosstroy of Russia.

ACCEPTED AND PUT INTO EFFECT from 01.03.2001 by the Decree of the State Construction Committee of Russia dated 28.02.2001 No. 15

REPLACE Methodological recommendations for determining the amount of estimated profit when forming free prices for construction products (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and section 3 of the Methodological instructions for determining the amount of overhead costs and estimated profit in construction carried out in the Extreme North and localities equated to them (MDS 81-5.99).

These Guidelines are intended for a wide range of specialists dealing with estimated rationing and pricing in construction.

DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (Head - I.I.Dmitrenko, Executive Officer - G.P. Shpunt), State Academy of Professional Retraining and Advanced Training of Executives and Investment Sphere Specialists (GASIS) of the Ministry of Education Of the Russian Federation (GM Khaikin, IG Tsirunyan) and the State Enterprise Krasnodar Regional Center for Pricing in Construction “Kubanstroycena” (IA Krupenina).

CONSIDERED by the Office of Pricing and Estimated Rationing in Construction and Housing and Utilities of the Gosstroy of Russia (Editorial Commission: V.A.Stepanov - Head, G.A. Shanin, T.L. Grishchenkova, V.V. Safonov, A.V.Belov .) and at a meeting of the Interdepartmental Commission (working group) under the State Construction Committee of Russia on the development of documents on pricing in construction.

Technical editor V.I.Shamenkov

INTRODUCED Amendment according to the Letter of the Federal Agency for Construction and Housing and Communal Services dated November 18, 2004 No. AP-5536/06

INTRODUCTION

“Guidelines for determining the value of the estimated profit in construction. MDS 81-25.2001 ”(hereinafter Methodical Instructions) define the principles and procedure for calculating the estimated profit when forming the estimated cost of construction.
Methodological guidelines are used to determine the initial (starting) price of construction products in the development of tender documents for holding tenders for the placement of contracts for the performance of work and the provision of services in construction and contract prices for construction products established on the basis of negotiations with contractors.
The Methodological Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation “On Investment Activities in the Russian Federation in the Form of Capital Investments”, the Tax Code of the Russian Federation, Standard Methodological Recommendations for Planning and Accounting for the Cost of Construction Works (approved by the Ministry of Construction Russian Federation December 4, 1995 No. BE-11-260 / 7), Methodological recommendations for the development of the pricing policy of the enterprise (order of the Ministry of Economy of the Russian Federation No. 118 of October 1, 1997), as well as in the current regulations on accounting and other documents, according to Appendix 1.
The methodological guidelines have been approved by the Ministry of Finance of Russia (letter dated 30.01.01. No. 06-10-24 / 31) and the Ministry of Economic Development of Russia (letter dated 15.12.2000. No. SHA-681/05).
The provisions given in the Methodological Instructions are mandatory for all enterprises and organizations, regardless of affiliation and form of ownership, carrying out capital construction at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects that are financed from the own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Methodological Guidelines apply to work performed in an economic way, as well as to capital repairs of buildings and structures by industry.
The Methodological Guidelines take into account the requirements and provisions of legal and regulatory and methodological documents as of February 1, 2001.
Comments and suggestions for further improvement of the Methodological Guidelines should be sent to:
117987, Moscow, GSP-1, st. Stroiteley 8, building 2, Department of Pricing and Estimated Rationing in Construction and Housing and Communal Services, Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. Methodological guidelines are intended to determine the estimated profit:
- by investors (customers-developers) in the preparation of investment estimates for the assessment of investment programs (projects), in the preparation of the concluded agreement, incl. when contracting auctions and determining contractual prices in cases of their formation on the basis of negotiations between customers and contractors;
- by contractors when drawing up quotations for competitive bidding;
- design organizations in the development of estimate documentation.
The estimated profit as part of the estimated cost of construction products is funds intended to cover the costs of contractors for the development of production and material incentives for employees.
The estimated profit is a normative part of the cost of construction products and is not included in the cost of work.
1.2. As part of the estimated profit ratio, the costs of:
- certain federal, regional and local taxes and fees, including corporate income tax, property tax, corporate and corporate income tax at rates established by local governments in the amount of not more than 5 percent;
- extended reproduction of contractors (modernization of equipment, reconstruction of fixed assets);
- material incentives for employees (material assistance, health and recreation activities not directly related to the participation of employees in the production process);
- organization of assistance and free services to educational institutions.
1.3. The costs that are not included in the estimated profit margins are given in Appendix 2.
1.4. As a basis for calculating the estimated profit, it is taken - the amount of funds for wages of workers (builders and machine operators) in current prices as part of estimated direct costs.
The procedure for determining the amount of funds for wages of workers is given in the “Methodological instructions for determining the cost of construction in the territory of the Russian Federation MDS 81-1.99” Appendix 4.
1.5. The estimated profit is determined using:
- industry-wide standards established for all performers of work;
- standards for the types of construction and installation work;
- an individual standard developed (in some cases) for a specific contractor.
The decision on the choice of the variant of calculating the amount of the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.

2. PROCEDURE FOR DETERMINATION AND APPLICATION OF ESTIMATED PROFIT STANDARDS

2.1. When determining the estimated cost of construction and installation work, the industry-wide standard of estimated profit is 65% of the amount of funds for wages of workers (builders and machine operators) and is used to perform general economic calculations in the investment sphere.
2.2. The industry-wide standard of estimated profit as part of the estimated cost of repair and construction work is 50% of the amount of funds for wages of workers (builders and machine operators).
2.3. It is more expedient to apply industry-wide standards of estimated profit for the development of investment estimates, feasibility studies of projects and determination of the initial (starting) price of the subject of the tender when conducting contract auctions.
By agreement between the customer-developer and the contractor, the specified norms of the estimated profit can be applied at the stage of development of working documentation and calculations for the work performed.
2.4. When determining the estimated cost of construction and installation work at the stage of development of working documentation and calculations for the work performed, the norms of the estimated profit by type of construction and installation work are applied.
The specified standards are given in Appendix 3.
2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts the industry-wide standards for estimated profit and standards for the types of construction and installation work.
2.6. In cases where the conditions for the production of work differ from those adopted in the average standards and the profit calculated on the basis of industry-wide standards does not cover the costs of the contractor for the development of production and material incentives for employees, in agreement with the customer-developer, it is recommended to develop and apply an individual standard of estimated profit (for excluding construction projects financed from the federal budget).
2.7. Changes and additions to the standards approved by the Gosstroy of Russia are not allowed.

3. PROCEDURE FOR CALCULATION OF INDIVIDUAL RATE OF ESTIMATED PROFIT

3.1. When calculating individual standards, the current legislative and regulatory documents are used that regulate the size of standardized articles, as well as data from state statistical reporting and accounting.
Individual norms of estimated profit are determined on the basis of calculations of contractors, carried out by calculating the items of costs given in clause 1.2.
3.2. When determining the amount of funds under the item "Modernization of equipment, reconstruction of fixed assets", it is necessary to analyze indicators characterizing the property status of contractors (share of fixed assets in assets, share of active part of fixed assets) and the actual state of fixed assets (renewal and disposal, coefficient wear, availability of own circulating assets, etc.).
The amount of funds under this article is determined by calculation based on the data of the business plan for the investment development of the organization and accounting on the costs of the contractor for these purposes in the previous period.
3.3. The amount of funds associated with material incentives for employees should be determined on the basis of data from contractors for the previous period, reflected in the appendix to the balance sheet.
The application reflects cash payments and incentives not related to the production of products, performance of work, provision of services, including:
- expenses for certain types of remuneration in addition to those provided for in labor agreements (contracts);
- material assistance (including gratuitous) to employees for participation in the mortgage lending system or for partial repayment of a loan provided for individual housing construction and other social needs;
- payment of the difference in cost when selling goods (works and services) at preferential prices (below market) to employees of the organization;
- payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural and entertainment or physical education (sports) events, as well as other similar payments.
These payments and monetary incentives include accruals of the unified social tax in accordance with the current legislation, from the amount of funds planned for the provision of material assistance to workers and employees, etc.
3.4. The costs determined in accordance with paragraphs. 3.2., 3.3., Taxes are charged in accordance with applicable law.
3.5. Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the projected estimated profit.
3.6. The calculation of property tax is carried out on the basis of data on fixed assets used in the performance of construction and installation works, as well as the planned funds for their purchase and modernization.
3.7. The calculation of the individual rate of estimated profit is carried out according to the formula:
(1)
where: Ni - the rate of individual profit, in percent;
PP is the amount of profit determined by calculation for the envelope contractor, thousand rubles;
З - the amount of funds for wages of workers (builders and machine operators as part of direct costs), thousand rubles.

4. PROCEDURE FOR CALCULATING THE ESTIMATE PROFIT WHEN PREPARING THE ESTIMATE DOCUMENTATION

4.1. When compiling local estimate calculations (estimates) without dividing into sections, the estimated profit is calculated at the end of the calculation (estimate), and when forming by sections - at the end of each section and in general according to the estimated calculation (estimate).
4.2. The procedure for calculating the estimated profit rate in the estimate documentation depends on the method for determining the estimated cost of construction products and the stages of design.
4.3. When determining the estimated cost of construction products at the current price level, the value of the estimated profit can be determined by the formulas:
at the "project" stage:
, (2)

(3)
where: P is the estimated profit, thousand rubles;
З - the amount of funds for wages of construction workers and machine operators, taken into account as part of direct costs of the local estimate calculation (estimate), thousand rubles;
Нз - the industry-wide norm of the estimated profit established for the wage fund of workers (builders and machine operators) as part of direct costs;
Нcni - the estimated profit rate for the i-th type of construction and installation work, given in Appendix 3, in percentage;

4.4. When applying the base-index method, the estimated profit is determined by the formulas:
at the "project" stage:
(4)
at the stage of "working documentation":
(5)
where: Zb - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), compiled using the estimated norms and prices of the base level, thousand rubles;
Зci and Зmi - total for the i-th type of work, estimated wages (basic wages) of construction workers and machine operators, thousand rubles;
Iot - an index of the current level of funds for labor remuneration in construction in relation to the level of labor remuneration (basic estimated wages of workers), taken into account the estimated norms and prices of the base level;
n is the total number of types of work on this object.
4.5. When determining the cost of construction and installation work performed by individual entrepreneurs (individuals) under contracts for household or construction contracts, it is recommended to determine the estimated profit according to an individual rate agreed with the customer.

5. ORGANIZATION OF WORK ON DETERMINING THE STANDARDS OF ESTIMATED PROFITS

5.1. The general methodological guidance for the development of estimated profit standards is carried out by the Department of Pricing and Estimated Rationing in Construction and the Housing and Utilities Complex of the Gosstroy of Russia (hereinafter - the Pricing Department).
5.2. The development of industry-wide standards, as well as standards for the types of construction and installation work, is carried out by development organizations determined by the Pricing Department.
The developed draft standards for estimated profit are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (IAC) of the Gosstroy of Russia.
Taking into account the results of the consideration at the IAC, the development organizations make appropriate adjustments to the draft standards.
The revised standards are transferred to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.
5.3. The development of individual standards for individual contractors is carried out directly by contractors or regional centers for pricing in construction (RCTsS), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual norms of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. On the basis of expert opinions, the development organizations make appropriate adjustments to the projects of individual norms of estimated profit and submit them for approval to the customer-developer.
5.4. In the case of economic feasibility, which must be confirmed by the construction organization project (PIC), it is allowed to include the costs associated with the infrastructure of construction and installation organizations and the development of the production base (Appendix 2, clause 3) in Chapter 9 "Other works and costs" of the consolidated estimate construction costs and contractual prices based on the calculation agreed with the customer-developer.

Attachment 1

The list of legislative and regulatory documents used in the preparation of "Guidelines for determining the amount of estimated profit in construction"

1. Tax Code of the Russian Federation (part one) of July 31, 1998 No. 146-FZ (as amended on March 30, July 9, 1999, January 2, 2000).
2. Federal Law No. 147-FZ of July 31, 1998 “On the Enactment of Part One of the Tax Code of the Russian Federation” (as amended on July 9, 1999).
3. Federal Law of August 5, 2000 No. 118-FZ "On the introduction of part two of the Tax Code of the Russian Federation and amendments to some legislative acts of the Russian Federation on taxes."
4. Law of the Russian Federation of October 18, 1991 No. 1759-1 "On road funds in the Russian Federation" (as amended on December 25, 1992, July 1, November 11, 1994, June 23, August 22, December 27, 1995, February 26, May 26, 1997, March 28, June 27, December 29, 1998, February 10, April 12, May 4, 1999).
5. Law of the Russian Federation of December 13, 1991 No. 2030-1 “On tax on property of enterprises” (as amended on July 16, December 22, 1992, March 6, June 3, 1993, November 11, 1994 ., April 25, June 23, August 22, 1995, January 8, 1998, February 10, May 4, 1999).
6. Law of the Russian Federation of December 27, 1991 No. 2118-1 "On the Basics of the Tax System in the Russian Federation" (as amended on July 16, December 22, 1992, May 21, 1993, July 1, 1994, July 21, 1997, July 31, October 22, November 18, December 29, 1998, February 10, June 17, July 8, 1999) in part of Articles 18, paragraph 2 and Art. 19.20.21.
7. Law of the Russian Federation of December 27, 1991 No. 2116-1 "On tax on profits of enterprises and organizations" (as amended on July 16, December 22, 1992, August 27, 1993, October 27, November 11 December 3, 1994, April 25, June 23.26, November 30, December 27.31, 1995, December 14, 1996, January 10, June 28, 1997, July 31, December 29, 1998, January 6, February 10, March 3, 31, May 4, 1999, resolution of the Constitutional Court of the Russian Federation of October 28, 1999 No. 14-P).
8. Federal Law of June 19, 2000 No. 82-FZ “On the minimum wage”.
9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account in the taxation of profits ”(as amended on July 26, July 1, November 20, 1995, March 21, October 14, November 22, 1996, March 11, December 31, 1997, May 27, 5.6, September 11, 1998, June 26, July 12, 1999, May 31, 2000).
10. “Typical guidelines for planning and accounting for the cost of construction work”, approved by the Ministry of Construction of the Russian Federation on December 4, 1995 No. BE-11-260 / 7 (as amended on August 14, 1997).
11. Instruction of the Ministry of Taxes and Duties of the Russian Federation dated June 15, 2000 No. 62 “On the procedure for calculating and paying the profit tax of enterprises and organizations to the budget”.
12. Letter of the State Tax Service of the Russian Federation dated April 2, 1996 No. 07-3-08 / 112 “On the profit tax of privatized enterprises and organizations”.
13. Letter of the State Tax Service of the Russian Federation dated January 6, 1997 No. 02-4-07 / 1 “On the tax on profit of enterprises and organizations”.
14. Letter of the Department of Tax Reforms of the Ministry of Finance of the Russian Federation dated June 24, 1997 No. 04-02-14 “On the list of costs included in the cost of production when forming the cost of profit”.
15. Letter of the State Tax Service of the Russian Federation dated October 27, 1998 No. ШС-6-02 / 768 “Methodological Recommendations on Certain Issues of Profit Taxation” (as amended on July 12, 1999).
16. Letter of the Ministry of Taxes and Tax Collection of the Russian Federation dated January 17, 2000 No. 02-1-16 / 2 “On taxation of profit received by a participant in joint activities”.
17. Letter of the Tax Policy Department of the Ministry of Finance of the Russian Federation dated February 14, 2000 No. 04-02-05 / 2 “On taxation of exchange rate and amount differences”.
18. Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 n “On approval of the Accounting Regulations Accounting policy of the organization” PBU 1/98 ”(with amendments and additions dated December 30, 1999).
19. Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43 n “On approval of the Accounting Regulations“ Financial statements of an organization ”PBU 4/99”.
20. Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n “On Approval of the Regulations for the Maintenance of Accounting and Financial Reporting in the Russian Federation” (as amended and supplemented on December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 No. 4n “On the forms of financial statements of organizations”.
22. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n “On approval of the Accounting Regulations“ Income of the organization ”PBU 9/99” (with amendments and additions dated December 30, 1999).
23. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On approval of the Accounting Regulations“ Organization's Expenses ”PBU 10/99” (with amendments and additions dated December 30, 1999).
24. Order of the Ministry of Finance of the Russian Federation dated June 15, 1998 No. 25n “On approval of the Accounting Regulations“ Accounting for inventories ”PBU 5/98” (with amendments and additions dated December 30, 1999, March 24, 2000 No. ).
25. Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 No. 65n “On approval of the Accounting Regulations“ Accounting for fixed assets ”PBU 6/97” (with amendments and additions dated March 24, 2000).
26. Order of the Ministry of Finance of the Russian Federation dated January 10, 2000 No. 2n “On approval of the Accounting Regulations“ Accounting for assets and liabilities, the value of which is expressed in foreign currency ”PBU 3/2000”.
27. Instruction of the State Tax Service of the Russian Federation of June 8, 1995 No. 33 "On the Procedure for Calculating and Paying to the Budget the Property Tax of Enterprises" (with amendments and additions of July 12, October 9, 1995, May 29, June 13, 1997 No. , April 2, 1998).
28. Order of the Ministry of Taxes and Levies of the Russian Federation dated November 15, 2000 No. BG-3-04 / 389 “On Amending the Instruction of the State Tax Service of Russia dated 08.06.95 No. 33“ On the Procedure for Calculating and Paying to the Budget Property Tax of Enterprises ”.
29. Instruction of the Ministry of Taxes and Tax Collection of the Russian Federation dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received in road funds”.
30. Order of the Ministry of Taxes and Tax Collection of the Russian Federation dated October 20, 2000 No. BG-3-03 / 361 “On amendments to the Instruction of the Ministry of Taxes and Tax Collection of Russia dated 04.04.2000 No. 59“ On the procedure for calculating and paying taxes received by road funds ”.
31. “The procedure for determining the payment and its maximum size for environmental pollution, waste disposal, other types of harmful effects”, approved by the Government of the Russian Federation of August 28, 1992 No. 632.
32. Basic standards of payment for emissions, discharges of pollutants into the environment and waste disposal, approved by the Ministry of Natural Resources of the Russian Federation on November 27, 1992 (as amended and supplemented on August 18, 1993).
33. Letter of the Ministry of Finance of the Russian Federation dated December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of the Russian Federation dated December 21, 1992 No. 04-04 / 72-6344 “The procedure for sending enterprises, institutions, organizations, citizens, foreign legal entities and citizens of funds to state extra-budgetary environmental funds ”(with amendments and additions of May 23, 1995, August 11, 1997).
34. Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 21, 1993 No. 22 “On some issues of the practice of applying the Law of the RSFSR“ On environmental protection ”(with amendments and additions dated April 10, 2000).

Appendix 2

Costs not included in the estimated profit margins

1. Costs that do not affect the production activities of the contractor,
incl. on:
- charitable contributions;
- development of social and communal services;
- voluntary donations to electoral funds;
- bonuses for non-production workers;
- payment of additional (over the established duration) holidays;
- Allocation of one-time benefits to employees retiring, supplements to pensions;
- compensation for the cost of meals in canteens and buffets;
- payment of fares in public transport;
- reimbursement of expenses in excess of the established norms when sending workers to perform installation, commissioning and construction work, for the mobile and traveling nature of their activities, for the production of work on a rotational basis;
- payment for subscription to newspapers and magazines;
- payment of travel expenses in excess of the established norms;
- insurance of the personnel of construction organizations (except for compulsory social insurance and medical insurance);
- to create joint ventures;
- purchase of shares, bonds and other securities, costs associated with the issue and distribution of securities;
- maintenance of the administrative apparatus of amalgamations, associations, concerns and other higher management bodies;
- repayment of loans from commercial banks and payment of interest on them, as well as on deferred and overdue loans (in excess of amounts at the discount rate of the Central Bank of Russia);
- partial repayment of a bank loan to employees for housing construction, for setting up a household;
- payments for exceeding the maximum permissible emissions of pollutants;
- maintenance of educational institutions that are on the balance sheet of construction organizations;
- maintenance of subsidiary agriculture;
- other expenses incurred at the expense of the organization's own funds.

2. Costs associated with the replenishment of working capital
The procedure for replenishing these funds is provided for when concluding work contracts, including advancing work or obtaining a bank loan for the purchase of materials, products and structures.

3. Costs associated with the infrastructure of the construction and installation organization
These include:
- maintenance of objects and institutions of health care, public education, culture and sports, children's preschool institutions, children's recreation camps, housing stock, which are on the balance sheet of construction and installation organizations, as well as covering costs with the participation of organizations;
- construction of residential and other non-production facilities;
- technical re-equipment, reconstruction, expansion and construction of new production facilities.

Notes:
1. When determining the estimated cost of repair work, similar to technological processes in new construction (including the construction of new structural elements in the building being repaired), using the TEP-2001 (FER-2001) collections, the estimated profit standards should be applied with a coefficient of 0.85.
2. For organizations using a simplified taxation system, the estimated profit rates are applied with a coefficient of 0.9.

(Modified edition, Revised 2004)

Note:
For organizations using a simplified taxation system, the estimated profit margins are applied with a coefficient of 0.9.

(Introduced additionally, Rev. 2004)

DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Russian State Construction Committee (V.P. Shuppo, G.P. Shpunt) with the participation of GASIS (I.G. Tsirunyan).

CONSIDERED by the Office of Pricing and Estimated Rationing of the Gosstroy of Russia (V.A. Stepanov, I.Yu. Nosenko).

CONSIDERED and approved at a meeting of the Scientific and Technical Council of the Gosstroy of Russia (minutes of December 11, 2003 No. 01-NS-17/3).

SUBMITTED FOR APPROVAL by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

ACCEPTED AND PUT INTO EFFECT from January 12, 2004 by the Resolution of the State Construction Committee of Russia dated January 12, 2004 No. 6

REPLACE "Methodological guidelines for determining the amount of overhead costs in construction" MDS 81-4.99, introduced by the decree of the State Construction Committee of Russia dated December 17, 1999 No. 76.

Amendments and additions were made to the Information Bulletin of the State Unitary Enterprise CPP No. 8 of 2004, according to the letter of the Federal Agency for Construction, Housing and Utilities of February 8, 2008 No. VB-338/02

Introduction

These Guidelines determine the procedure for calculating the amount of overhead costs in calculating the estimated cost of construction products.

The provisions given in the Methodological Guidelines are recommended for use by organizations, regardless of departmental affiliation and forms of ownership, carrying out construction with the involvement of the state budget of all levels and state extra-budgetary funds, as well as extra-budgetary sources of funding.

The methodological instructions contain basic information about the system of overhead costs norms that have developed in the Russian Federation in the conditions of market relations.

The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation "On investment activities in the Russian Federation carried out in the form of capital investments", the Tax Code of the Russian Federation, Guidelines for planning and accounting for the cost of construction work, as well as in current regulatory acts on accounting and other documents listed in Appendix 1.

The methodological guidelines include general provisions for determining the amount of overhead costs in construction, the calculation of individual norms and the application of overhead cost standards.

The provisions of this document also apply to overhaul objects of buildings and structures of all sectors of the national economy, taking into account the specifics reflected in the relevant methodological documents of the Gosstroy of Russia.

Comments and suggestions for further improvement of the Methodological Guidelines should be sent to:

117987, Moscow, GSP-1, st. Builders, 8, bldg. 2, Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

1. General Provisions

1.1. Methodological guidelines are intended to determine the amount of overhead costs:

Investors (customers-developers) when drawing up investment estimates for evaluating investment programs (projects), when preparing the concluded contract, incl. when contracting auctions and determining contractual prices in cases of their formation on the basis of negotiations between customers and contractors;

By contracting organizations in the preparation of quotations for competitive bidding and payments for the work performed;

Design organizations in the development of estimate documentation.

1.2. Overhead costs, as part of the estimated cost of construction and installation work, represent a set of costs associated with creating the necessary conditions for the implementation of construction, repair and construction and commissioning works, as well as their organization, management and maintenance.

1.3. The estimated standard value of overhead costs reflects the average industry socially necessary costs that are part of the price of construction products.

1.4. To determine the cost of construction at various stages of the investment process, it is recommended to use a system of overhead cost rates, which, according to their functional purpose and scope of application, are divided into the following types:

Enlarged standards for the main types of construction;

Standards for the types of construction, installation and repair and construction work;

Individual standards for a specific construction and installation or repair and construction organization.

1.5. Overhead costs are normalized indirectly as a percentage of the estimated labor costs of workers (builders and machine operators) as part of direct costs.

The procedure for determining the size of the estimated costs of wages of workers is given in Appendix 2.

Normative acts / MDS - Methodological documents in construction

STATE COMMITTEE OF THE RUSSIAN FEDERATION
CONSTRUCTION AND HOUSING AND UTILITIES COMPLEX

INSTRUCTIONS
ON DETERMINING THE VALUE OF OVERHEAD COSTS IN CONSTRUCTION
MDS 81-33.2004

(as amended by Changes and additions, approved by Rosstroy,

as amended by the letter of the Ministry of Regional Development of the Russian Federation of March 17, 2011 N 6056-IP / 08)

Developed by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (V.P. Shuppo, G.P. Shpunt) with the participation of GASIS (I.G. Tsirunyan).

Considered by the Office of Pricing and Estimated Rationing of the Gosstroy of Russia (VA Stepanov, I.Yu. Nosenko).

Considered and approved at a meeting of the Scientific and Technical Council of the Gosstroy of Russia (minutes of December 11, 2003 N 01-NS-17/3).

Submitted for approval by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

Adopted and put into effect on January 12, 2004 by the Resolution of the Gosstroy of Russia dated January 12, 2004 N 6.

Instead of "Guidelines for determining the amount of overhead costs in construction" MDS 81-4.99, introduced by the Resolution of the State Construction Committee of Russia of December 17, 1999 N 76.

Attachments to the document:
Appendix 1. used in the preparation of MDS 81-33.2004
Appendix 2.
Appendix 3.
Appendix 4.
Appendix 5.
Appendix 6.
Appendix 7.
Appendix 8.
Appendix 9.

INTRODUCTION

These Guidelines determine the procedure for calculating the amount of overhead costs in calculating the estimated cost of construction products.

The provisions given in the Methodological Guidelines are recommended for use by organizations, regardless of departmental affiliation and forms of ownership, carrying out construction with the involvement of the state budget of all levels and state extra-budgetary funds, as well as extra-budgetary sources of funding.

The methodological instructions contain basic information about the system of overhead costs norms that have developed in the Russian Federation in the conditions of market relations.

The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law "On Investment Activity in the Russian Federation in the Form of Capital Investments", the Tax Code of the Russian Federation, Guidelines for planning and accounting for the cost of construction work, as well as in the current regulatory accounting acts and other documents listed in Appendix 1.

The methodological guidelines include general provisions for determining the amount of overhead costs in construction, the calculation of individual norms and the application of overhead cost standards.

The provisions of this document also apply to overhaul objects of buildings and structures of all sectors of the national economy, taking into account the features reflected in the relevant methodological documents of the Gosstroy of Russia.

Comments and suggestions for further improvement of the Methodological Guidelines should be sent to:

117987, Moscow, GSP-1, st. Builders, 8, bldg. 2, Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. Methodological guidelines are intended to determine the amount of overhead costs:

Investors (customers-developers) when drawing up investment estimates for evaluating investment programs (projects), when preparing a concluded contract, incl. when contracting auctions and determining contractual prices in cases of their formation on the basis of negotiations between customers and contractors;

By contracting organizations in the preparation of price proposals for competitive bidding and payments for the work performed;

Design organizations in the development of estimate documentation.

1.2. Overhead costs as part of the estimated cost of construction and installation work are a set of costs associated with creating the necessary conditions for the implementation of construction, repair and construction and commissioning works, as well as their organization, management and maintenance.

1.3. The estimated standard value of overhead costs reflects the average industry socially necessary costs that are part of the price of construction products.

1.4. To determine the cost of construction at various stages of the investment process, it is recommended to use a system of overhead cost rates, which, according to their functional purpose and scope of application, are divided into the following types:

Enlarged standards for the main types of construction;

Standards for the types of construction, installation and repair and construction work;

Individual standards for a specific construction and installation or repair and construction organization.

1.5. Overhead costs are normalized indirectly as a percentage of the estimated labor costs of workers (builders and machine operators) as part of direct costs.

The procedure for determining the size of the estimated costs of wages of workers is given in Appendix 2.

2. ORGANIZATION OF DEVELOPMENT OF REGULATIONS OF OVERHEAD COSTS

2.1. General methodological guidance for the development of standards for overhead costs is carried out by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia (hereinafter - the Department of Pricing).

2.2. The development of consolidated standards for the main types of construction and standards for the types of construction and installation work is carried out by development organizations determined by the Pricing Department.

The developed draft standards for overhead costs are considered by the Interdepartmental Commission (Working Group) for the development of documents on pricing in construction (IAC) of the Gosstroy of Russia.

Taking into account the results of the consideration at the IAC, the development organizations make appropriate adjustments to the draft standards.

The revised standards are transferred to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.

2.3. The development of individual standards for specific construction and installation or repair and construction organizations is carried out by contractors (corporations, joint-stock companies, concerns, associations, etc.) or regional centers for pricing in construction (RCTsS) on the basis of contracts concluded with contractors for the performance of these works ...

The developed drafts of individual norms of overhead costs are transferred by the contractor to the customer for consideration and appropriate examination.

On the basis of expert opinions, the development organizations make the appropriate adjustments to the projects of individual norms for overhead costs and transfer them to the customer for final approval.

3. PROCEDURE FOR DEVELOPMENT OF OVERHEAD COSTS

3.1. The enlarged standards for the main types of construction are determined on the basis of an analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) as a whole for the industry and the structure of contract works performed for the main types of construction.

The system of these standards consists of 10 types and is given in Appendix 3.

It is advisable to use the enlarged standards of overhead costs for the main types of construction for the development of investment estimates and at the stage of preparation of tender documents when conducting contract auctions.

3.2. Standards for overhead costs by type of construction, installation and repair and construction work were developed based on the analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) for individual specialized representative organizations, taking into account the structure of estimated direct costs in the estimated cost of construction , installation, repair and construction and special construction works, determined on the basis of the 2001 estimate and regulatory framework.

The system of these standards consists of 86 types and is given in Appendices 4 and 5.

Overhead standards for the types of construction and installation work should be applied at the stage of development of working design and estimate documentation, as well as when calculating for the work performed.

3.3. The standards for overhead costs by type of construction, construction, repair and construction and installation work have been developed without taking into account the regions of the Far North and areas equated to them. The procedure for calculating the amount of overhead costs in these areas is given in the Guidelines for determining the amount of overhead costs in construction carried out in the regions of the Far North and areas equated to them (MDS 81-34.2004), approved by the Resolution of the Gosstroy of Russia dated January 12, 2004 N 5.

3.4. The enlarged standards of overhead costs by type of construction and standards of overhead costs by types of construction, installation and repair and construction works can be adjusted by the authorized federal executive body in connection with the publication of new legislative and regulatory acts, as well as based on the results of observations and analysis of actual costs for overhead costs construction organizations.

3.5. The individual rates of overhead costs of contractors are determined on the basis of the estimated costs necessary for the management, organization and maintenance of the construction process, and must take into account the real conditions of a particular construction, which differ from the average ones provided for in the consolidated standards of overhead costs.

3.6. It is advisable to calculate individual rates of overhead costs by the item-by-item calculation method, which provides for the calculation of the mass of overhead costs for specific contracting organizations by the calculation and analytical method by item of cost, referring it to the wages fund of construction workers and machine operators.

The list of cost items of overhead costs in construction is given in Appendix 6.

Of the five sections provided for in the specified List, the calculation of the overhead rate does not include cost items of section V "Costs not included in the overhead rates, but attributed to overhead costs".

These include:

Disability benefits due to occupational injuries paid to employees based on court decisions;

Taxes, fees, payments and other obligatory deductions made in accordance with the procedure established by the legislation (with the exception of deductions for the unified social tax);

The cost of payments (insurance premiums) for voluntary insurance in accordance with the procedure established by the legislation of the Russian Federation, means of transport (water, air, land), property of civil liability of organizations - sources of increased danger, civil liability of carriers, professional liability, voluntary insurance against accidents cases and illnesses, as well as health insurance;

Contributions to the reserve for the construction of temporary (title) buildings (structures) in cases where funds for their construction are provided for in the free (contractual) construction price;

The costs of transporting workers living from the place of work at a distance of more than 3 kilometers to the place of work and back by road transport (own or rented), if public or suburban transport is not able to provide their transportation and it is not possible to organize transportation by organizing special routes for urban passenger transport; additional costs associated with attracting, on a contractual basis with local executive authorities, funds of a construction organization to cover the costs of transporting workers by routes of land, urban public transport (except for taxis), in excess of the amounts determined based on the current tariffs for the relevant types of transport;

Additional costs associated with the implementation of contract work on a rotational basis;

The costs of relocating construction organizations and their divisions to other construction sites;

The costs stipulated by the legislation of the Russian Federation associated with the recruitment of labor, including payment to graduates of secondary vocational schools and young professionals who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as leave before starting work;

Additional costs associated with the use of student teams, military construction units and other contingents in the construction of facilities (made in accordance with the current legislation of the Russian Federation);

The costs of carrying out special measures to ensure normal working conditions (to combat radioactivity, silicosis, malaria, gnat, encephalitis tick, etc.);

The costs associated with sending workers to perform construction, installation and special construction work. For tax purposes, these costs are accepted in the amount established by the legislation of the Russian Federation;

Current costs associated with the maintenance and operation of environmental funds (treatment facilities, ash collectors, filters and other environmental facilities), wastewater treatment and other types of current environmental costs;

Other costs reimbursed by customers in accordance with applicable laws and regulations.

These costs in the financial statements are referred to the item "Overhead costs", and in the estimate documentation they are included in Chapter 8 "Temporary buildings and structures" and Chapter 9 "Other work and costs" of the consolidated estimate of the cost of construction.

3.7. Item-by-item costing when calculating the individual rate of overhead costs should be carried out:

For standardized cost items - on the basis of existing legislative and regulatory documents regulating their value;

For non-standardized cost items - in accordance with the accounting data of contractors.

3.8. When calculating the individual rate of overhead costs, it is necessary to analyze the annual data of the federal state statistical observation on the costs of production and sale of products (works, services) in the form 5-z, approved by the Resolution of the State Statistics Committee of Russia dated 09.09.2003 N 82.

3.9. For an expert assessment of costs by items of overhead costs, it is recommended to use the data on the itemized structure of overhead costs by item, as well as on the industry average structure of overhead costs, given in Appendices 8 and 9. These data are for reference purposes and cannot be used to calculate the individual rate of overhead costs.

3.10. When calculating the individual rate of overhead costs, overhead (shop) costs of ancillary, auxiliary production, service and other farms that are on an independent (separate) balance sheet or as part of subdivisions of contractors should not be taken into account.

These costs are related to the cost of products or services of these farms.

3.11. When developing individual norms for overhead costs, it is necessary to take into account that, in accordance with the provisions on the relationship between the organizations of the general contractor and the subcontractor, provided for by the construction contract concluded between them, the subcontractor transfers, at the expense of overhead costs, a fee to the general contractor to cover administrative and economic costs associated with the provision of technical documentation and coordination of work, acceptance and delivery of work, material and technical supply, provision of fire and guard protection, safety measures, temporary (not title) buildings and structures, etc. In this case, the amount of deductions is attributed by the subcontractor to the specified overhead items, and the general contractor accordingly reduces expenses for similar items.

4. APPLICATION OF OVERHEAD COSTS
WHEN PREPARING AN ESTIMATE DOCUMENTATION FOR CONSTRUCTION
OBJECTS AND CALCULATIONS FOR PERFORMED WORKS

4.1. The amount of overhead costs is determined in local estimates (estimate calculations) at the current price level (the basic price level taken into account in the 2001 estimate and normative base).

(as amended by Changes and additions, approved by Rosstroy)

When using consolidated standards for overhead costs by type of construction, overhead costs are accrued at the end of the estimate (calculation) following the total of direct costs.

The accrual of standards for overhead costs by type of construction, installation and repair and construction work is carried out for the complexes of work determined in accordance with the name of the collections GESN-2001, GESNm-2001, GESNr-2001 and GESNp-2001.

(as amended by Changes and additions, approved by Rosstroy)

The binding of standards for overhead costs by type of work to the specified collections (scope) is given in Appendices 4 and 5.

(as amended by Changes and additions, approved by Rosstroy)

In cases where there are no standards for overhead costs by type of work during the construction of nuclear power plants, it is allowed to use a consolidated standard for overhead costs by type of construction.

4.2. The procedure for applying the standards for overhead costs in estimates depends on the method for determining the estimated cost of construction and installation work and the staging of project documentation.

4.3. When using the resource method, when, in the process of drawing up local estimate calculations (estimates), funds for the wages of workers are determined at the current price level, the amount of overhead costs can be determined by the formula:

at the project stage:

, (3)

where H is the amount of overhead costs, rubles. or thousand rubles;

З - the amount of funds for wages of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), rubles. or thousand rubles;

H s - the consolidated standard of overhead costs by type of construction, given in Appendix 3 (in percent);

H n - individual rate of overhead costs for the contractor (in percent);

H pi is the standard of overhead costs for the i-th type of construction, installation and repair work, given in Appendices 4 and 5 (in percent).

4.4. When applying the base-index method, when the calculation of funds for the wages of workers is made on the basis of the estimated value of wages accounted for in the estimated normative base in 2001, the following formulas can be applied:

at the project stage:

, (4)

at the stage of working documentation:

, (5)

, (6)

where З с and З м - total for the object estimated salary of construction workers and machine operators in the level of estimated norms and prices as of 01.01.2000, in rubles;

And from - the index of the current level of funds for wages in construction in relation to the level of the estimated wages of workers, taken into account the estimated norms and prices since 2001;

(as amended by Changes and additions, approved by Rosstroy)

З сi and З мi - total for the i-th type of work, estimated wages of construction workers and machine operators in the level of estimated prices as of 01.01.2000, in rubles;

n is the total number of types of work on this object.

4.5. When drawing up the estimate documentation for the construction of objects, when the subcontractor performing certain types of construction work is unknown, it is recommended that the estimated cost of such work be determined using the rate of overhead costs for the general contractor. When calculating the general contractor with the subcontractor for the work performed, the subcontractor's overhead rate is applied.

4.6. To determine the cost of construction work performed by individual entrepreneurs (individuals) under domestic or construction contracts, the amount of overhead costs is recommended to be calculated on the basis of an individual rate by calculation by cost items, taking for calculation only those cost items and expenses that correspond to the actual conditions of performance work on a household or construction contract.

Clause 4.7 of the MDS 81-33.2004 from January 1, 2011 became invalid (letter of the Ministry of Regional Development of the Russian Federation of December 6, 2010 N 41099-kk / 08).

4.7. When determining the estimated cost of construction and calculations for the work performed for individual entrepreneurs and organizations using the simplified taxation system, it is necessary to exclude from the calculation of the individual rate of overhead costs the costs associated with the payment of the unified social tax (UST).

When organizations use, in local estimates, consolidated standards for overhead costs by type of construction or by type of construction, installation and repair and construction work, a factor of 0.7 is applied to these standards.

4.8. The standards for overhead costs for capital repairs of industrial buildings and structures performed by contractors are adopted in the amounts established for construction work.

At the same time, to determine the estimated cost of overhaul of production facilities using the standards for overhead costs by type of construction and installation work, a reduction factor of 0.9 is not applied.

4.9. The amount of overhead costs for construction (repair and construction) work carried out in an economic way is determined according to an individual rate.

When using in estimates the standards of overhead costs by type of construction or type of work, it is necessary to apply a coefficient of 0.6.

The coefficient 0.85 is not applied to the standard of overhead costs in the amount of 66% of the workers' wages fund in the calculations of the cost of materials and semi-finished products manufactured under construction conditions (Letter of the Ministry of Regional Development of the Russian Federation of 03/01/2011 N 4391-KK / 08).

4.10. When determining the estimated cost of materials, semi-finished products, as well as metal and pipeline blanks manufactured under construction conditions, overhead costs are charged at an individual rate or in the amount of 66% to the wages fund of workers (builders and machine operators).

The specified procedure is also applied in settlements for work performed between the customer and the contractor.

5. ACCOUNTING OF OVERHEAD COSTS

5.1. Overhead costs are accounted for by construction companies in accordance with the principles established by the accounting standard for accounting for construction costs and income.

5.2. Accounting for overhead costs is carried out on the basis of primary accounting documentation (payment requests, invoices, bank statements, payrolls, orders, acts, advance payments, etc.), drawn up in the manner prescribed by the relevant regulatory acts.

5.3. Accounting for overhead costs is kept in the journal-order N 10-s on account 26 "General business (overhead) costs" separately for overhead costs related to the main production, and costs related to auxiliary production. Overhead costs associated with the maintenance of the non-production area are accounted for directly on account 29 "Service industries and farms".

5.4. Overhead costs of the main production in construction organizations on a monthly basis in proportion to direct costs refer to the costs of construction work, reflected in account 20 "Main production", as well as accounted for on account 30 "Non-capital work" (except for the cost of construction of temporary non-title structures).

The overhead costs of the main production in the trusts (structural divisions) of mechanization are distributed monthly in proportion to the direct costs of accounting for construction work performed for customers under contract agreements and work on the operation of construction machines and mechanisms provided as services.

5.5. Certain types of expenses included in overhead costs within the established norms, calculated on the basis of volumetric indicators (for entertainment expenses, advertising, professional development), are determined in accordance with the established procedure for the construction organization as a whole, with the subsequent distribution of the limit among structural divisions.

5.6. To compare the estimated value with the actual costs of overhead costs, each contractor should draw up an estimate of overhead costs for all items included in the list of cost items. For each item of overhead costs, in turn, separate estimates (calculations) are developed, on the basis of which the total amount and structure of overheads is determined.

Comparison of the estimated and actual costs of overhead costs makes it possible to measure the socially necessary and individual costs of organizing, managing and servicing the construction industry.

In cases where the actual amount of overhead costs exceeds the estimated, it is recommended to develop individual rates of overhead costs.

STATE COMMITTEE OF THE RUSSIAN FEDERATION
CONSTRUCTION AND HOUSING AND COMMUNAL
TO THE COMPLEX
(Gosstroy of Russia)

INSTRUCTIONS
A-PRIORY
OVERHEAD COSTS
IN CONSTRUCTION

MDS 81-33.2004

Moscow 2004

DEVELOPEDInterregional center for pricing in construction and building materials industry of the Gosstroy of Russia (V.P. Shuppo, G.P. Shpunt) with the participation of GASIS (I.G. Tsirunyan).

CONSIDEREDDepartment of Pricing and Estimated Rationing of the Gosstroy of Russia (VA Stepanov, I.Yu. Nosenko).

CONSIDEREDand approved at a meeting of the Scientific and Technical Council of the Gosstroy of Russia (minutes of December 11, 2003 No. 01-NS-17/3).

SUBMITTED FOR APPROVALDepartment of Pricing and Estimated Rationing of the Gosstroy of Russia.

ACCEPTED AND PUT INTO ACTIONfrom January 12, 2004 by the decree of the Gosstroy of Russia dated January 12, 2004 No. 6

REPLACE "Guidelines for determining the amount of overhead costs in construction" MDS 81-4.99, introduced by the decree of the State Construction Committee of Russia dated December 17, 1999 No. 76.

INTRODUCTION

These Guidelines determine the procedure for calculating the amount of overhead costs in calculating the estimated cost of construction products.

The provisions given in the Methodological Guidelines are recommended for use by organizations, regardless of departmental affiliation and forms of ownership, carrying out construction with the involvement of the state budget of all levels and state extra-budgetary funds, as well as extra-budgetary sources of funding.

The methodological instructions contain basic information about the system of overhead costs norms that have developed in the Russian Federation in the conditions of market relations.

The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation "On investment activities in the Russian Federation carried out in the form of capital investments", the Tax Code of the Russian Federation, Guidelines for planning and accounting for the cost of construction work, as well as in current regulatory enactments on accounting and other documents given in the appendix.

The methodological guidelines include general provisions for determining the amount of overhead costs in construction, the calculation of individual norms and the application of overhead cost standards.

The provisions of this document also apply to overhaul objects of buildings and structures of all sectors of the national economy, taking into account the features reflected in the relevant methodological documents of the Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. Methodological guidelines are intended to determine the amount of overhead costs:

Investors (customers-developers) when drawing up investment estimates for evaluating investment programs (projects), when preparing a concluded contract, incl. when contracting auctions and determining contractual prices in cases of their formation on the basis of negotiations between customers and contractors;

By contracting organizations in the preparation of price proposals for competitive bidding and payments for the work performed;

Design organizations in the development of estimate documentation.

1.2. Overhead costs, as part of the estimated cost of construction and installation work, represent a set of costs associated with creating the necessary conditions for the implementation of construction, repair and construction and commissioning works, as well as their organization, management and maintenance.

1.3. The estimated standard value of overhead costs reflects the average industry socially necessary costs that are part of the price of construction products.

1.4. To determine the cost of construction at various stages of the investment process, it is recommended to use a system of overhead cost rates, which, according to their functional purpose and scope of application, are divided into the following types:

Enlarged standards for the main types of construction;

Standards for the types of construction, installation and repair and construction work;

Individual standards for a specific construction and installation or repair and construction organization.

1.5. Overhead costs are normalized indirectly as a percentage of the estimated labor costs of workers (builders and machine operators) as part of direct costs.

The procedure for determining the size of the estimated costs of wages of workers is given in the appendix.

2. ORGANIZATION OF DEVELOPMENT OF REGULATIONS OF OVERHEAD COSTS

2.1. General methodological guidance for the development of standards for overhead costs is carried out by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia (hereinafter - the Department of Pricing).

2.2. The development of consolidated standards for the main types of construction and standards for the types of construction and installation work is carried out by development organizations determined by the Pricing Department.

The developed draft standards for overhead costs are considered by the Interdepartmental Commission (Working Group) for the development of documents on pricing in construction (IAC) of the Gosstroy of Russia.

Taking into account the results of the consideration at the IAC, the development organizations make appropriate adjustments to the draft standards.

The revised standards are transferred to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.

2.3. The development of individual standards for specific construction and installation or repair and construction organizations is carried out by contractors (corporations, joint-stock companies, concerns, associations, etc.) or regional centers for pricing in construction (RCTsS) on the basis of contracts concluded with contractors for the performance of these works ...

The developed drafts of individual norms of overhead costs are transferred by the contractor to the customer for consideration and appropriate examination.

On the basis of expert opinions, the development organizations make the appropriate adjustments to the projects of individual norms for overhead costs and transfer them to the customer for final approval.

3. PROCEDURE FOR DEVELOPMENT OF OVERHEAD COSTS

3.1. The enlarged standards for the main types of construction are determined on the basis of an analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) as a whole for the industry and the structure of contract works performed for the main types of construction.

The system of these standards consists of 10 types and is given in the appendix.

It is advisable to use the enlarged standards of overhead costs for the main types of construction for the development of investment estimates and at the stage of preparation of tender documents when conducting contract auctions.

3.2. Standards for overhead costs by type of construction, installation and repair and construction work were developed based on the analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) for individual specialized representative organizations, taking into account the structure of estimated direct costs in the estimated cost of construction , installation, repair and construction and special construction works, determined on the basis of the 2001 estimate and regulatory framework.

The system of these standards consists of 86 types and is given in Appendices and.

Overhead standards for the types of construction and installation work should be applied at the stage of development of working design and estimate documentation, as well as when calculating for the work performed.

3.3. The standards for overhead costs by type of construction, construction, repair and construction and installation work have been developed without taking into account the regions of the Far North and areas equated to them. The procedure for calculating the amount of overhead costs in these areas is given in the Guidelines for determining the amount of overhead costs in construction carried out in the regions of the Far North and areas equated to them (MDS 81-34.2004), approved by the Resolution of the Gosstroy of Russia dated 12.01.2004 No. 5.

3.4. The enlarged standards of overhead costs by type of construction and standards of overhead costs by types of construction, installation and repair and construction works can be adjusted by the authorized federal executive body in connection with the publication of new legislative and regulatory acts, as well as based on the results of observations and analysis of actual costs for overhead costs construction organizations.

3.5. The individual rates of overhead costs of contractors are determined on the basis of the estimated costs necessary for the management, organization and maintenance of the construction process, and must take into account the real conditions of a particular construction, which differ from the average ones provided for in the consolidated standards of overhead costs.

3.6. It is advisable to calculate individual rates of overhead costs by the item-by-item calculation method, which provides for the calculation of the mass of overhead costs for specific contracting organizations by the calculation and analytical method by item of cost, referring it to the wages fund of construction workers and machine operators.

The list of cost items of overhead costs in construction is given in the appendix.

Of the five sections provided for in the specified List, the calculation of the overhead cost rate does not include cost items of Section V “Costs not included in the overhead cost rate, but attributable to overhead costs”.

These include:

Disability benefits due to occupational injuries paid to employees based on court decisions;

Taxes, fees, payments and other obligatory deductions made in accordance with the procedure established by the legislation (with the exception of deductions for the unified social tax);

The cost of payments (insurance premiums) for voluntary insurance in accordance with the procedure established by the legislation of the Russian Federation, means of transport (water, air, land), property of civil liability of organizations - sources of increased danger, civil liability of carriers, professional liability, voluntary insurance against accidents cases and illnesses, as well as health insurance;

Contributions to the reserve for the construction of temporary (title) buildings (structures) in cases where funds for their construction are provided for in the free (contractual) construction price;

The costs of transporting workers living from the place of work at a distance of more than 3 kilometers to the place of work and back by road transport (own or rented), if public or suburban transport is not able to provide their transportation and it is not possible to organize transportation by organizing special routes for urban passenger transport; additional costs associated with attracting, on a contractual basis with local executive authorities, funds of a construction organization to cover the costs of transporting workers by routes of land, urban public transport (except for taxis), in excess of the amounts determined based on the current tariffs for the relevant types of transport;

Additional costs associated with the implementation of contract work on a rotational basis;

The costs of relocating construction organizations and their divisions to other construction sites;

The costs stipulated by the legislation of the Russian Federation associated with the recruitment of labor, including payment to graduates of secondary vocational schools and young professionals who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as leave before starting work;

Additional costs associated with the use of student teams, military construction units and other contingents in the construction of facilities (made in accordance with the current legislation of the Russian Federation);

The costs of carrying out special measures to ensure normal working conditions (to combat radioactivity, silicosis, malaria, gnat, encephalitis tick, etc.);

The costs associated with sending workers to perform construction, installation and special construction work. For tax purposes, these costs are accepted in the amount established by the legislation of the Russian Federation;

Current costs associated with the maintenance and operation of environmental funds (treatment facilities, ash collectors, filters and other environmental facilities), wastewater treatment and other types of current environmental costs;

Other costs reimbursed by customers in accordance with applicable laws and regulations.

The specified costs in the financial statements are referred to the item “Overhead costs”, and in the estimate documentation they are included in Chapter 8 “Temporary buildings and structures” and Chapter 9 “Other works and costs” of the consolidated estimate of the cost of construction.

3.7. Item-by-item costing when calculating the individual rate of overhead costs should be carried out:

For standardized cost items - on the basis of existing legislative and regulatory documents regulating their value;

For non-standardized cost items - in accordance with the accounting data of contractors.

3.8. When calculating the individual rate of overhead costs, it is necessary to analyze the annual data of the federal state statistical observation on the costs of production and sale of products (works, services) in the form 5-z, approved by the Resolution of the State Statistics Committee of Russia dated 09.09.2003 No. 82.

3.9. For an expert assessment of costs by items of overhead costs, it is recommended to use data on the item-by-item structure of overhead costs by elements, as well as on the average industry structure of overhead costs, given in Appendices and. The specified data are for reference only and cannot be used to calculate the individual rate of overhead costs.

3.10. When calculating the individual rate of overhead costs, overhead (shop) costs of ancillary, auxiliary production, service and other farms that are on an independent (separate) balance sheet or as part of subdivisions of contractors should not be taken into account.

These costs are related to the cost of products or services of these farms.

3.11. When developing individual norms for overhead costs, it is necessary to take into account that, in accordance with the provisions on the relationship between the organizations of the general contractor and the subcontractor, provided for by the construction contract concluded between them, the subcontractor transfers, at the expense of overhead costs, a fee to the general contractor to cover administrative and economic costs associated with the provision of technical documentation and coordination of work, acceptance and delivery of work, material and technical supply, provision of fire and guard protection, safety measures, temporary (not title) buildings and structures, etc. In this case, the amount of deductions is attributed by the subcontractor to the specified overhead items, and the general contractor accordingly reduces expenses for similar items.

4. APPLICATION OF THE STANDARDS OF OVERHEAD COSTS IN PREPARING AN ESTIMATE DOCUMENTATION FOR THE CONSTRUCTION OF OBJECTS AND CALCULATIONS FOR THE PERFORMED WORKS

4.1. The amount of overhead costs is determined in local estimates (estimate calculations) at the current price level (the basic price level taken into account in the 2001 estimate and normative base).

When using consolidated standards for overhead costs by type of construction, overhead costs are accrued at the end of the estimate (calculation) following the total of direct costs.

The accrual of standards for overhead costs by type of construction, installation and repair and construction work is carried out for the complexes of work determined in accordance with the name of the collections GESN-2001, GESNm-2001, GESNr-2001 and GESNp-2001.

The binding of standards for overhead costs by type of work to the specified collections (scope) is given in appendices and.

In cases where there are no standards for overhead costs by type of work during the construction of nuclear power plants, it is allowed to use a consolidated standard for overhead costs by type of construction.

4.2. The procedure for applying the standards for overhead costs in estimates depends on the method for determining the estimated cost of construction and installation work and the staging of project documentation.

4.3. When using the resource method, when, in the process of drawing up local estimate calculations (estimates), funds for the wages of workers are determined at the current price level, the amount of overhead costs can be determined by the formula:

at the project stage:

, (3)

where H - the amount of overhead costs, rubles. or thousand rubles;

Z - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), rubles. or thousand rubles;

Ns - consolidated standard of overhead costs by type of construction, given in the appendix (in percent);

Np - individual rate of overhead costs for the contractor (in percent);

Hpi - standard overhead costs i-this type of construction, installation and repair work, given in the appendices and (in percent).

4.4. When applying the base-index method, when the calculation of funds for the wages of workers is made on the basis of the estimated value of wages accounted for in the estimated normative base in 2001, the following formulas can be applied:

at the project stage:

, (4)

at the stage of working documentation:

, (5)

, (6)

where Zfrom and Zm - the total estimated value of wages for construction workers and machine operators for the object at the level of estimated norms and prices as of 01.01.2000, in rubles;

ANDfrom - the index of the current level of funds for wages in construction in relation to the level of the estimated wages of workers, taken into account by the estimated norms and prices since 2001;

3si and Zmi - total by i- for this type of work, the estimated wages of construction workers and machine operators in the level of estimated prices as of 01.01.2000, in rubles;

n - the total number of types of work on this object.

4.5. When drawing up the estimate documentation for the construction of objects, when the subcontractor performing certain types of construction work is unknown, it is recommended that the estimated cost of such work be determined using the rate of overhead costs for the general contractor. When calculating the general contractor with the subcontractor for the work performed, the subcontractor's overhead rate is applied.

4.6. To determine the cost of construction work performed by individual entrepreneurs (individuals) under domestic or construction contracts, the amount of overhead costs is recommended to be calculated on the basis of an individual rate by calculation by cost items, taking for calculation only those cost items and expenses that correspond to the actual conditions of performance work on a household or construction contract.

4.7. When determining the estimated cost of construction and calculations for the work performed for individual entrepreneurs and organizations using the simplified taxation system, it is necessary to exclude from the calculation of the individual rate of overhead costs the costs associated with the payment of the unified social tax (UST).

When organizations use, in local estimates, consolidated standards for overhead costs by type of construction or by type of construction, installation and repair and construction work, a factor of 0.7 is applied to these standards.

4.8. The standards for overhead costs for capital repairs of industrial buildings and structures performed by contractors are adopted in the amounts established for construction work.

At the same time, to determine the estimated cost of overhaul of production facilities using the standards for overhead costs by type of construction and installation work, a reduction factor of 0.9 is not applied.

4.9. The amount of overhead costs for construction (repair and construction) work carried out in an economic way is determined according to an individual rate.

When using in estimates the standards of overhead costs by type of construction or type of work, it is necessary to apply a coefficient of 0.6.

4.10. When determining the estimated cost of materials, semi-finished products, as well as metal and pipeline blanks manufactured under construction conditions, overhead costs are charged at an individual rate or in the amount of 66% to the wages fund of workers (builders and machine operators).

The specified procedure is also applied in settlements for work performed between the customer and the contractor.

5. ACCOUNTING OF OVERHEAD COSTS

5.1. Overhead costs are accounted for by construction companies in accordance with the principles established by the accounting standard for accounting for construction costs and income.

5.2. Accounting for overhead costs is carried out on the basis of primary accounting documentation (payment requests, invoices, bank statements, payrolls, orders, acts, advance payments, etc.), drawn up in the manner prescribed by the relevant regulatory acts.

5.3. Overhead costs are accounted for in the journal-order No. 10-s on account 26 "General business (overhead) costs" separately for overhead costs related to the main production and costs related to auxiliary production. Overhead costs associated with the maintenance of the non-production area are accounted for directly on account 29 "Service industries and farms".

5.4. Overhead costs of the main production in construction organizations on a monthly basis in proportion to direct costs relate to the costs of construction work, reflected on account 20 "Main production", as well as accounted for on account 30 "Non-capital work" (except for the cost of erecting temporary non-title structures).

The overhead costs of the main production in the trusts (structural divisions) of mechanization are distributed monthly in proportion to the direct costs of accounting for construction work performed for customers under contract agreements and work on the operation of construction machines and mechanisms provided as services.

5.5. Certain types of expenses included in overhead costs within the established norms, calculated on the basis of volumetric indicators (for entertainment expenses, advertising, professional development), are determined in accordance with the established procedure for the construction organization as a whole, with the subsequent distribution of the limit among structural divisions.

5.6. To compare the estimated value with the actual costs of overhead costs, each contractor should draw up an estimate of overhead costs for all items included in the list of cost items. For each item of overhead costs, in turn, separate estimates (calculations) are developed, on the basis of which the total amount and structure of overheads is determined.

Comparison of the estimated and actual costs of overhead costs allows us to measure the socially necessary and individual costs of organizing, managing and maintaining the construction industry.

In cases where the actual amount of overhead costs exceeds the estimated, it is recommended to develop individual rates of overhead costs.

Attachment 1

LIST OF LEGISLATIVE AND REGULATORY DOCUMENTS USED IN PREPARATION OF "METHODOLOGICAL INSTRUCTIONS FOR DETERMINING THE VALUE OF OVERHEAD COSTS IN CONSTRUCTION".

1. Tax Code of the Russian Federation (part one) of July 31, 1998 No. 146-FZ (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2 Art. 134) ...

2. Federal Law of July 31, 1998 No. 147-FZ "On the Enactment of Part One of the Tax Code of the Russian Federation" (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3825; 1999, No. 28, Art. 3488; 2000, No. 32, article 3341).

3. Federal laws of 05.08.2000 No. 118-FZ "On the introduction of part two of the tax code of the Russian Federation and amendments to some legislative acts of the Russian Federation on taxes" (Collected Legislation of the Russian Federation, 2000 No. 32, Art. 3341 ).

4. Federal Law of 06.08.2001 No. 110-FZ "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Acts of the Legislation of the Russian Federation on Taxes and Fees, as well as on invalidating certain acts (provisions of acts) of legislation Of the Russian Federation on taxes and fees (as amended by Federal Laws dated December 29, 2001 No. 187-FZ, dated December 31, 2001 No. 198-FZ).

5. Chapter 25 of the Tax Code of the Russian Federation "Corporate Profit Tax".

6. Chapter 26.2 of the Tax Code of the Russian Federation "On the simplified taxation system".

7. Federal Law of May 29, 2002 No. 57-FZ "On Amendments and Additions to Part Two of the Tax Code and to Certain Legislative Acts of the Russian Federation".

8. Federal Law of 24.07.1998 No. 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" with additions and amendments to Federal Laws of 22.04.2003 No. 47-FZ.

9. Federal Law of 21.11.1996 No. 129-FZ as amended on 28.03.2002 No. 129-FZ "On Accounting" (with amendments and additions of 23.07.1998 No. 123-FZ and 28.03.2002 No. 32-FZ) ...

10. Labor Code of the Russian Federation.

11. Regulations on the maintenance of accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended on March 24, 2000).

12. Regulations on accounting PBU 2/94 “Accounting for contracts for capital construction”, PBU 10/99 “Expenses of organizations”, PBU 5/01 “Accounting for inventories”, PBU 6/01 “Accounting for fixed assets”.

15. Guidelines for determining the estimated cost of construction products MDS 81-1.99.

16. Guidelines for determining funds for wages in contract prices and estimates for construction and wages of workers of construction and installation organizations MDS 83-1.99.

17. State Elemental Estimated Standards GESN-2001, GESNr-2001, GESNm-2001, GESNp-2001.

18. Federal unit rates FER-2001, FERr-2001, FERm-2001, FERp-2001.

19. State statistical reporting in the form No. 5-z "Information on the costs of production and sale of products (works, services) for 2002 in 89 regions of Russia".

Appendix 2

PROCEDURE FOR DETERMINING THE AMOUNT OF FUNDS FOR PAYMENT OF WORKERS

One of the following methods can be used to determine the amount of funds for wages of workers in estimates and contractual prices for construction.

1. When using the resource method, when, in the process of drawing up local estimate calculations (estimates), the amount of funds for wages in the current (forecast) price level needs to be determined based on the labor intensity of work, expressed in man-hours, the following formula is used:

where Z - the estimated amount of funds for wages of workers at the current (forecast) price level for the object (part of it), taken into account as part of the direct costs of the local resource estimate calculation (estimate), rubles. or thousand rubles;

T - labor intensity of work (labor costs of construction workers and machine operators), which is determined according to GESN-2001, man-h;

Zfact - the actual (at the time of calculation), according to statistical reporting, or predicted (contractual) for the future period, the average monthly wage of one worker (builder and machine operator) in a contracting organization, in composition corresponding to the "Methodological recommendations for planning and accounting for the cost of construction work" ( Appendix );

t - the average monthly number of hours actually worked by one worker in a particular organization, not exceeding the standard value established by the authorized federal executive body, h / month.

The specified formula can also be used when determining the cost of construction by base-index and other methods.

2. When using the estimated wages of workers, accounted for in TEP (FBI) -2001, the following formula can be applied to determine the amount of funds for wages of workers:

Z = (Zfrom + Zm) × And from, (2)

where Zfrom and Zm - total for the object (part of it) the value of wages, respectively, of construction workers and machine operators in the level of estimated norms and prices as of 01.01.2000, rubles. or thousand rubles;

And from - the index of the current (forecast) level of funds for wages in construction, which is defined as the ratio of the average monthly actual wages of one worker ( Zmonth / fact) to the monthly wages of a middle-grade worker accounted for in the 2001 estimate and normative base.

3. When applying the method of determining the amount of funds for labor remuneration in the composition of direct costs by types and complexes of work, structural elements and the object as a whole on the basis of tariff rates, the following formula can be applied:

, (3)

where T - labor costs of workers to perform specific volumes of work by their types, complexes, structural elements or by the object as a whole, man-h;

tr - the estimated number of hours of work of one worker per month (not less than the actual and not more than the standard), h;

FROM1 - monthly wage rate of a worker of the 1st category when working in normal working conditions, rubles;

CT - the tariff coefficient of the corresponding category of work, taken according to the current tariff scale;

Ki - coefficients that take into account additional payments and allowances to tariff rates and salaries for work with difficult and harmful, especially difficult and especially harmful working conditions (0.12 and 0.24, respectively), for reconstruction, technical re-equipment, overhaul, liquidation of consequences accidents and natural disasters (from 0.10 to 0.25), for traveling and mobile nature of work (0.15 - 0.20 and 0.30 - 0.40, respectively), premiums for professional skills, expansion of service areas, performance of special important tasks (0.16 - 0.24) and others;

Cr - regional coefficient to wages established by law;

Kp - the coefficient taking into account the bonus payments made according to the systems and forms of bonuses in force in the organization, determined according to the prevailing level and adopted in the work contract by agreement of the parties;

PV- other payments made at the expense of funds for wages included in direct costs, rubles / month.

Notes.

1. Coefficient Cr does not apply in cases where tariff rates and salaries in the organization are set taking into account the regional coefficient.

2. Coefficient taking into account bonus payments ( Kp) and the amount of other payments ( PV) can be determined depending on the proportion in the wages of workers on the basis of reporting data.

Appendix 3

INCREASED STANDARDS OF OVERHEAD COSTS FOR MAIN TYPES OF CONSTRUCTION

Appendix 4

OVERHEAD COSTS BY TYPES OF CONSTRUCTION AND INSTALLATION WORKS

Notes:

1. When determining the estimated cost of repair work in residential and public buildings, similar to technological processes in new construction (including the construction of new structural elements in the building being repaired), using the TER-2001 (FER-2001) collections, the overhead cost standards should be applied with coefficient 0.9. The specified coefficient is not applied when determining the cost of capital repairs of external engineering networks, streets and roads of city, district and local significance, bridges and overpasses.

2. When reconstructing metro facilities, as well as bridges, overpasses, artificial structures belonging to the category of complex, a coefficient of 1.2 is applied to the overhead cost standards.

3. When performing work on overhaul of equipment (HPESNmr-2001-41) in residential and public buildings, the overhead cost standard is adopted with a coefficient of 0.9.

4. When performing commissioning work on industrial technological equipment, the rate of overhead costs is taken at the rate of 65% of the wages fund of commissioning personnel.

5. When reconstructing and overhauling operating nuclear power plants and other facilities with nuclear reactors, a coefficient of 1.2 is applied to the overhead cost rates.

Appendix 5

OVERHEAD COSTS BY TYPES OF REPAIR AND CONSTRUCTION WORKS

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