Reflection of the cadastral value of land in accounting. Accounting for land and changing its value. Property and land tax

How to reflect a decrease in cadastral value in accounting land plots, available on the balance sheet of JSC, if this reduction was made in accordance with the order of the regional department of property relations and reflected in the cadastral passport?

In the situation under consideration, a decrease in the cadastral value land plot only relevant for tax purposes land tax and does not entail a requirement to amend the accounting of this site as an object of fixed assets.

Rationale for the conclusion

In accordance with paragraph 5 of Art. 65 of the Land Code Russian Federation (hereinafter referred to as the RF LC) the cadastral value of a land plot is established for tax purposes, as well as in other cases provided for by the RF LC and federal laws.

In this case, the cadastral value of land plots is determined by the Land Cadastral Chamber for the corresponding constituent entity of the Russian Federation, authorized to maintain the State Register of Lands of the Cadastral Region (clause 1.3 of the Methodological Guidelines for determining the cadastral value of newly formed land plots and existing land plots in cases of a change in the category of land, type permitted use or clarification of the area of \u200b\u200bthe land plot approved by order of the Ministry of Economic Development of Russia dated 12.08.2006 N 222).

The taxpayer has the right to revaluate the value of the land plot in accounting in order to reflect its real value, however, for the purpose of calculating corporate income tax, the results of property revaluation, in accordance with Art. 257 of the Tax Code of the Russian Federation, are not taken into account (see letters of the Ministry of Finance of Russia dated 09/08/2011 N 03-03-06 / 1/544, dated 07/08/2011 N 03-03-06 / 1/412).

The procedure for the revaluation of land plots of funds is regulated by PBU 6/01 "Accounting for fixed assets" (hereinafter - PBU 6/01), Methodological instructions for accounting for fixed assets (hereinafter - Methodical instructions), approved by order of the Ministry of Finance of Russia dated 13.10.2003 N 91n.

Land plots are accounted for as fixed assets (OS) (clause 5 of PBU 6/01). In accordance with paragraphs. 7 and 8 PBU 6/01 of fixed assets are accepted for accounting at initial cost, which is recognized as the amount of the organization's actual costs for the purchase of fixed assets, excluding VAT and other reimbursable taxes, including the state duty paid in connection with the acquisition of a fixed asset.

The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by this and other provisions (standards) on accounting.

A change in the initial value of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

The cost of fixed assets in which they are accepted for accounting is not subject to change, except for cases established by PBU 6/01 and other provisions (standards) on accounting. A change in the initial cost of fixed assets, in which they are accepted for accounting, is allowed in cases of completion, retrofitting, reconstruction, modernization, partial liquidation and REVALUATION of fixed assets (clause 14 of PBU 6/01, clause 41 of the Methodological Instructions).

According to clause 41 of the Methodological Guidelines, the revaluation of fixed assets is carried out in order to determine the REAL VALUE of fixed assets by bringing the initial cost of fixed assets in accordance with their market prices and reproduction conditions at the date of revaluation.

Earlier, the provisions of clause 43 of the Methodological Instructions directly contained a ban on the revaluation of land plots and natural resources. However, by order of the Ministry of Finance of Russia dated December 24, 2010 N 186n, from clause 43 of the Methodological Instructions, the provision that land plots and natural resources (water, subsoil and other natural resources) are not subject to revaluation is excluded. Consequently, since 2011, land plots are also subject to revaluation.

According to clause 15 of PBU 6/01 and clause 43 of the Methodological Instructions commercial organization MAY NOT MORE THAN ONE TIME A YEAR (AT THE END OF THE REPORTING YEAR) overestimate groups of similar fixed assets at the current (replacement) cost.

At the same time, when deciding on revaluation of such fixed assets, it should be borne in mind that in the future they are REVALUATED REGULARLY so that the cost of fixed assets, for which they are reflected in accounting and reporting, does not significantly differ from the current (replacement) cost (paragraph two, clause 15 of PBU 6/01, p. 44 of the Guidelines).

Thus, if an organization decides to revalue a group of similar fixed assets to which the specified land plot is assigned, then it will need to revalue these fixed assets regularly.

In the situation under consideration, on the basis of the order of the regional Department of Property Relations, the state cadastral valuation of the land was made.

Completion, additional equipment, reconstruction, modernization, partial liquidation or revaluation by the organization were not carried out.

Accordingly, for the purposes accounting the organization should not change the value of the fixed assets (land plot) on the basis of the cadastral valuation of the land. This is confirmed by the text of the order itself, according to which it is subject to application for tax purposes in accordance with the Tax Code of the Russian Federation.

Thus, a decrease in the cadastral value of a land plot is only important for taxation purposes with land tax and does not entail a requirement to amend the accounting of this land plot as an asset.

If the company acquires a land plot, then when reflecting it in the accounting, the accountant must be guided by PBU 6/01, since by its characteristics this object belongs to fixed assets The Tax Code of the Russian Federation and the norms of civil and land legislation.

So, the Land Code of the Russian Federation states that only those plots can be sold and purchased for which assigned a cadastral number... The Civil Code of the Russian Federation, in turn, says that in the contract must be specified the place of actual location of the land plot, its price, as well as all restrictions and encumbrances associated with it.

Features:

The land plot corresponds all criteria accounting legislation, the presence of which indicates that the asset can be recognized:

• the company acquires land in order to use it in its main activity, or for subsequent leasing;
• the term of its use exceeds a calendar year;
• the acquired land plot will not be resold in the future;
• the company, by investing in a new site, plans to profit from its use.

Consequently, it is included in the fixed assets of the company. If the land is intended for further sale, then the composition non-current assets it is not included, but reflected in the account of goods.

The cost of the object under consideration consists of all the costs that the company incurred to acquire it. This includes:

• the amount under the purchase and sale agreement or other agreement;
• amounts paid to intermediaries, for example, a real estate agency, if he was involved in the transaction;
• the amount of the state fee that was paid during the registration of the site;
• the amount of interest paid on the loan, if the company has decided to purchase a new object at the expense of borrowed funds (here it should be noted that interest on a loan increases the value of land only until it is classified as fixed assets);
• other amounts paid in the process of acquiring the site.

Neither in accounting nor in tax accounting land cannot be amortizedsince it does not lose its beneficial properties. This means that it will not be possible to include the costs of purchasing it in the cost of the company's products. Only in the case of its sale does the acquisition cost reduce the resulting profit.

An important point that must be taken into account when operating a new asset is that only State cadastre real estate. That is, a company cannot simply buy land and decide on its own what buildings to build on it. If she needs new production facilities, then she must buy only industrial sites.

The legislation does not provide for special documents for registering land plots. The basis of the transaction is signed contract... In this case, it is necessary to draw up an additional copy, which will be subsequently transferred to Rosreestr. The transfer of an asset can be carried out on the basis of an agreement, if the corresponding condition is indicated in it, or after the execution of an act of acceptance and transfer.

The company itself can develop forms to reflect operations with fixed assets, indicating the legally established details, as well as use unified documents OS-1, OS-6b.

You can not only buy a land plot, but also receive it as a contribution from the founder, as a gift or in exchange for other property. In such cases, the company must make an objective appraisal of the land plot or take it into account at the cadastral value.

If an organization leases land, then it must draw up a lease agreement and sign an act on the transfer of the site with a partner. Moreover, if the lease is for a long term, then the contract must be registered with Rosreestr.

Postings

In accounting, when buying land, it is used, for which the legislators have provided an appropriate subaccount. This analytical account is opened for each new object. All costs that increase the value of the new facility are reflected here.

Dt 08-1 CT 60 - acquired a plot of land.

Dt 08-1 Kt 76 - the services of intermediaries are reflected, for the additional information provided, as well as the amount of state duty and similar costs.

Having passed state registration, the non-current asset becomes the main asset of the company. In the future, it is used to reflect it.

Dt 01 Kt 08-1 - the site is reflected as the main asset of the company.

If land is bought for resale, then it is accounted for as follows: Dt 41 Kt 60.

When selling a plot that was accounted for in, proceeds from the sale are reflected in, and that was bought for resale - in.

Dt 62 Kt 91 (90) - reflected the proceeds from the sale of land.

Dt 91 (90) CT 01 (41) - the cost of land acquisition was written off.

Dt 91 (90) CT 76, 60 - reflected other expenses for the sale of land.

When reporting, land plots are reflected as non-current assets, i.e. in the first section.

Land is a resource whose properties do not change over time. It is impossible to determine the term for him effective use... Therefore, you cannot pay off its value by means of. This is directly stated in the Accounting Regulations No. 6/01.

Until 2011, the accounting legislation contained an explicit prohibition on the revaluation of land plots that were recognized as the fixed assets of the organization. After that date, it was canceled. Consequently, the company's management may decide to revalue the land. At the same time, it should be fixed in the Accounting Policy.

After re-evaluating the objects under consideration, the organization should further carry out it on a regular basis... The management determines the procedure and rules of procedure independently.

Valuation adjustments can be made using price indices determined by the statistical authorities, or by directly bringing the value in line with market prices at the current date.

After the reassessment, an act is drawn up, signed by all members of the commission and approved by the head. All documents confirming the adequacy of the new amount for which the land plot will be reflected in the accounting should be attached to the act.

When carrying out a revaluation, you need to remember that it is possible only in accounting, the Tax Code of the Russian Federation does not provide such an opportunity, which the financial department has repeatedly reported in its letters.

Reflection in tax accounting

When carrying out transactions with land plots, the taxable base for VAT does not arise. The seller does not have to allocate the amount of the specified tax, and the buyer must refund it.

If the company is located on general regime taxation, then when calculating income tax it cannot turn on in the taxable base the costs of purchasing land. This can be done only with the subsequent sale of the site.

An exception is the purchase of land from state or municipal authorities. In this case, the organization can determine the life of the asset independently and during this time evenly attribute the cost of its acquisition to taxable expenses.

Wherein given time can not be less than 5 years... Or include in the taxable base a share of the costs of purchasing a plot in the amount of 30% of the entire base for the previous period and thus act until the costs are fully paid. Such an assumption in tax legislation leads to discrepancies between accounting and tax accounting and, accordingly, permanent tax differences.

As stated above, the sale of land does not lead to the emergence of the obligation to pay VAT. Consequently, the counterparties can neither set nor reimburse this tax.

Property and land tax

Although the land belongs to the fixed assets of the organization, it is not subject to property tax. On this issue, the Ministry of Finance of Russia issued an official clarification, which states that since an independent tax is provided for land plots, they are not included in the taxable base for property tax.

The calculation of the land tax is regulated by Chapter 31 of the Tax Code of the Russian Federation. This tax is local, the calculation is based on the cadastral value of the asset. Its rate is determined by municipalities, which can also determine their own benefits for its payment.

Legal entities must report their land tax on a quarterly basis. And throughout tax period they make upfront payments.

Other

For "simplified" the same rules apply as for companies that are on OSNO. That is, they cannot reduce their income by the cost of acquiring land plots. But if these assets are intended for resale, then in this case they become goods, and the costs incurred are taken into account when determining the amount of simplified tax.

If an organization is a payer of the unified agricultural tax, then a special procedure has been established for it for recognizing the costs of purchasing land. So, she can determine a certain period during which the costs incurred will be written off.

In accordance with the legislation, this period cannot be less than 7 years... In this case, the land plot must:

• be paid;
• used only for growing agricultural products;
• be in the process of state registration.

What you need to know when registering cadastral plot, you can learn from this video.

Non-produced assets still remain exotic rather than commonplace in fiscal accounting. Nevertheless, accountants have to deal with this topic. The letter of the Ministry of Finance of Russia dated May 26, 2006 No. 02-14-10a / 1406 pleased many accountants, who were puzzling over land plots.

Legal aspect
When deciding whether to reflect the value of a land plot in the accounting, it is necessary to be guided not only by the Instruction on budget accounting approved by order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n, but also by regulatory legal acts on the delimitation, use and ownership of land ownership, as well as on operations related to its sale, acquisition. These are in particular:

- Land Code;
- Civil Code;
- Law of July 21, 1997 No. 122-FZ "On state registration of rights to real estate and transactions with it" (hereinafter - Law No. 122-FZ).

Note that state property includes land that does not belong to citizens, legal entities and municipalities. State ownership of land is subdivided into:

- federal property (land owned by the Russian Federation);
- property of the constituent entities of the Russian Federation (Art. 16 of the RF LC).

In accordance with article 20 of the Land Code, state and municipal institutions, federal treasury enterprises, state authorities and bodies local government land plots are provided for permanent (unlimited) use.

Law No. 122-FZ establishes that land plots are part of real estate. As a result, a budgetary institution that has the right to permanently use a land plot must have a Certificate of State Registration of Rights.

The specialists of the Ministry of Finance of Russia in the letter No. 02-14-10a / 1406 indicated that the state registration of the right to real estate and its cadastral registration are not grounds for accepting land plots for budget accounting. Considering the above, the authors of the letter noted that only those land plots that the institution has the right to dispose of in accordance with the Land Code are subject to budget registration.
As a rule, the land should be reflected on the balance sheet of the executive authority (local government), which is entrusted with the functions of managing and disposing of state (municipal) property.

Balancing a site
In accordance with Instruction No. 25n, the land in the budgetary accounting refers to non-produced assets and is recorded on account 0 103 01 000 "Land".

Non-produced assets are recorded at their initial cost at the time of their involvement in the economic (economic) turnover. The initial cost of objects of non-produced assets includes the institution's actual investments in their acquisition, with the exception of objects that are involved in economic (economic) turnover for the first time, the initial cost of which is recognized as their current market value as of the date of acceptance for accounting. Under the current market value means the amount of cash that can be received as a result of the sale of these assets as of the date of acceptance for accounting.

Please note that the land under the buildings transferred to budgetary institutions for operational management is not subject to putting on the balance sheet of the institution. If the institution has registered such lands, it is necessary to make changes to the accounting and remove them from the balance sheet.

Ransom for seizure

Articles 9-11 of the Land Code actually indicate the buyer in the case of seizure by buying out land plots for state or municipal needs. The decision on seizure, depending on who (the Russian Federation, its subjects, municipal bodies) is seized, is made by:

- federal executive authorities;
- authorities of the subjects of the Federation;
- local government bodies.

Land acquired and improved
The cost of an item of non-produced assets may change as a result of an increase in capital investments for the improvement of land, revaluation, revaluation or depreciation of objects.

The acquisition costs of non-produced assets are charged to 0 106 03 000 “Capital investments in non-produced assets”.

Example 1
A budgetary institution acquired and accepted for accounting a land plot on the basis of an act of acceptance and transfer and a certificate of state registration of rights. Its cost was 3,500,000 rubles. After that, capital expenditures were made related to land reclamation measures in the amount of 1,000,000 rubles. These operations in budget accounting will be executed with the following entries:

Debit 1 106 03 330
Credit 1 302 21 730

- 3,500,000 rubles. - Reflected expenses for the acquisition of a land plot.

Debit 1 106 03 330
"Increase in capital investments in non-produced assets"
Credit 1 302 21 730
"Increase accounts payable on the acquisition of non-produced assets "
- 1,000,000 rubles. - Reflected expenses on land reclamation;

Debit 1 103 01 330
Credit 1 106 03 430
"Reduction of capital investments in non-produced assets"
- RUB 4,500,000 (3,500,000 + 1,000,000) - land plot accepted for accounting.

For an example, when an accountant will have to face the purchase of land, see the sidebar "The budget is the first buyer"

Assessment required
If the land is received free of charge, or the moment has come to involve an existing land plot in economic circulation, which is still on the balance sheet, you need to start with an assessment of the market value.

Attention! The appraisal of the land plot is carried out in accordance with the Federal Law of July 29, 1998 No. 135-FZ "On appraisal activities in the Russian Federation".

Many accountants have questions about what correspondence of accounts should reflect the involvement of non-produced assets in the economic turnover, and where should additional costs be attributed, for example, land valuation services?

The budget is the first buyer

In the Federal Law of July 24, 2002 No. 101-FZ "On the turnover of agricultural land" Article 8 is devoted to the sale and purchase of land. In particular, it states that when selling a land plot from agricultural land, the following has the preferential right to purchase:

- the subject of the Russian Federation;
- municipality (in cases where established by law subject of the Russian Federation).

The only exception is public sale.

The seller is obliged to notify the supreme executive body of state power of the constituent entity of the Russian Federation or, in cases established by the law of the constituent entity of the Russian Federation, the local self-government body of the intention to sell the land plot in writing, indicating the price, size, location of the land plot and the period before the expiration of which must mutual settlement be carried out. The term for the implementation of mutual settlements on such transactions cannot be more than ninety days. The notice is delivered against receipt or sent by registered mail with acknowledgment of receipt.

Purchase cancellation is possible. However, if the site will be sold at a price lower than the previously declared one, or with a change in other essential terms of the contract, the seller is obliged to send a new notice according to the rules established by this article.

Example 2
The plot of land, which is being put into circulation for the first time, with a market price of 3,000,000 rubles, has been taken into account. The services of a third-party organization to assess the value of this land plot amounted to 25,000 rubles. In our opinion, the accountant should make the following entries:

Debit 1 103 01 330
"Increase in the value of land"
Credit 1 401 01 180
"Other income"

Debit 1 401 01 226
"Expenses for other services"
Credit 1 302 09 730

Debit 1 401 01 180
"Other income"
Credit 1 401 01 226
"Expenses for other services"
- RUB 25,000 - expenses for the assessment of the land plot were written off.

Example 3
Let's use the conditions of the previous example with the only difference that the land plot was received free of charge. In this case, the accountant, in our opinion, will make the following entries:

Debit 1 106 03 330
"Increase in capital investments in non-produced assets"
Credit 1 401 01 180
"Other income"
- 3,000,000 rubles. - accepted for accounting at market price a land plot, for the first time involved in economic circulation;
Debit 1 106 03 330
"Increase in capital investments in non-produced assets"
Credit 1 302 09 730
"Increase in accounts payable for settlements with suppliers and contractors for payments for other services"
- RUB 25,000 - received services for the assessment of the land;
Debit 1 103 01 330
"Increase in the value of land"
Credit 1 106 03 430
"Reduction of capital investments in non-produced assets"
- 3,025,000 rubles - the land plot was taken into account.

Please note that no depreciation is charged on non-produced assets.

Disposal of land
Operations for the disposal of non-produced assets registered with the institution are carried out on the basis of the Act on the write-off of an item of fixed assets in the form 0306003, the Act on the write-off of groups of fixed assets in the form 0306033). Disposal may occur due to:

- sales;
- gratuitous transfer;
- write-off of an object that has become unusable (for example, soil salinization);
- write-off of objects of non-produced assets that have become unusable as a result of an emergency.

Example 4
The institution sold the land plot at a price of 2,200,000 rubles. Its initial cost is 1,700,000 rubles. Another piece of land worth 1,000,000 rubles. donated to a government organization. In the accounting of the institution, these business transactions will be reflected as follows:

Debit 1 205 09 560
"Increase accounts receivable by income from the sale of assets "
Credit 1 401 01 172
- 2,200,000 rubles. - accrued income from the sale of the land plot;
Debit 1 401 01 172
"Income from the sale of assets"
Credit 1 103 01 430
- 1,700,000 rubles. - the book value of the land plot was written off when it was sold;
Debit 1 401 01 241
"Expenses for gratuitous and non-refundable transfers to state and municipal organizations"
Credit 1 103 01 430
"Reducing the value of land"
- 1,000,000 rubles. - the gratuitous transfer of the land plot owned by the institution is reflected.

An example of reflecting business transactions for the sale of a land plot does not contain entries on the calculation of VAT, since according to subparagraph 6 of paragraph 2 of Article 146 Of the Tax Code transactions for the sale of land plots are not recognized as an object of taxation.

Attention!Funds from the sale of land plots received budgetary institutions, including by local governments, from commercial activities are currently subject to accounting when determining tax base for income tax.

When determining the tax base, income from the sale of land plots can be reduced by expenses that meet the criteria provided for in Article 252 of the Tax Code.

• on the organization in the institution of accounting and implementation internal control over the committed facts of economic life;
• according to the order of the inventory of property;
• on keeping records of individual objects of assets, liabilities, other accounting objects;
• on the application of the institution's working chart of accounts and other provisions of the methodology.

In this case, one should proceed from:

• conditions for carrying out inventories of property by assets and liabilities;
• organizational and technical readiness of institutions (no later than 31.12.2014).

As noted in clause 1 of the Methodological Recommendations, regardless of the date of transition to the application of the provisions of the Order of the Ministry of Finance of the Russian Federation No. 89n, institutions should take into account that when the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards by accounting entities change, the accounting policy changes ... Therefore, guided by the provisions of Art. 8 Federal law dated 06.12.2011 No. 402-FZ "On accounting" and the Order of the Ministry of Finance of the Russian Federation No. 89n, it is necessary to make appropriate changes to your accounting policy in 2014. In particular, in:

which is entrusted with maintaining accounting (budgetary) accounting, centralized accounting) with officials (structural divisions of the institution) responsible for the implementation of the facts of economic life and their registration with primary accounting documents;

• list and forms of accounting registers and (or) the procedure for their formation, including in the form of an electronic document;
• the procedure for recording events after the reporting date, a list of events after the reporting date, information about which is included in the indicators of the reporting period, and it is also necessary to change the date (deadline) until which primary accounting documents are accepted reflecting events after the reporting date, and the materiality conditions these events when reflecting the results of the institution's activities;
• other provisions accounting policiesrequired for the organization and maintenance of accounting (budget) accounting, the formation of accounting (financial) statements.

At first, according to the accounts of the working chart of accounts of the institution, for which the names of the accounts reflected in the accounting registers have been clarified, the turnover before the date of transition to the application of the provisions of the Order of the Ministry of Finance of the Russian Federation No. 89n is not adjusted (clause 1 of the Methodological Recommendations).

Secondly, primary accounting documents and accounting registers formed by the institution from January 1, 2014 until the date of transition to the application of the provisions of the Order of the Ministry of Finance of the Russian Federation No. 89n, are not subject to reissuance and (or) correction due to changes in the accounting (budget) accounting methodology (clause 6 of the Methodological recommendations).

Registration of land plots.

Due to the fact that, according to the amendments to Instruction No. 157n, assets that were previously recorded on off-balance accounts (in particular, land plots under operational management) are accepted on the balance sheet in institutions, and certain types of settlements for newly introduced accounts are also transferred, it is necessary to take an inventory. The results of the inventory must be drawn up with inventory statements, the forms of which are approved by Order of the Ministry of Finance of the Russian Federation No. 173n.

Land plots assigned to an autonomous institution on the right of gratuitous (perpetual) use, reflected in off-balance sheet account 01 "Property received for use", are accepted for accounting as non-produced assets at cadastral value. In this case, a record is made (clause 2.1 of the Methodological Recommendations):

Account debit 4 103 11 000 "Land - real estate of the institution"

Credit account 4 401 10 180 "Other income"

At the same time, the indicator on the off-balance sheet account 01 “Property received for use” is reduced and changes in the indicator of account 4 210 06 000 “Settlements with the founder” are reflected in the amount of the value of the real estate taken into account.

On the off-balance sheet account 01 of the autonomous institution, there were land plots, the cadastral value of which was 3,650,000 rubles as of 31.12.2014. (conditional cost).

Budget postings. Table 1

Further, we would like to draw your attention to the fact that the AU has the right to decide on the reflection of the cadastral valuation of land plots, changed in accordance with the legislation of the Russian Federation for 2015, as part of transactions after the reporting date, subject to reflection on December 31, 2014.

If earlier in the accounting of AU were registered land plots acquired under contracts of sale and purchase, in connection with their transition to accounting at cadastral value, an accounting entry should be made for the amount of the change (reflected in the event of an increase book value with a plus sign, in case of a decrease in the book value - with a minus sign) (clause 2.2 of the Methodological Recommendations):

Account debit 0 103 11 000 "Land - real estate of the institution"

Credit account 0 401 10 180 "Other income"

In February 2014, AU using funds received from paid services, acquired a land plot worth 2,350,000 rubles. (conditional price). Its cadastral value as of December 31, 2014 is 2,650,000 rubles.

Budget postings. Table2

Write-off of workwear from the balance sheet.

At present, by virtue of the norms set forth in clause 385 of Instruction No. 157n, accounting for property issued by the institution for personal use to employees for the performance of their official (official) duties, in order to ensure control over its safety, targeted use and movement is carried out on an off-balance account 27.

As noted in clause 2.5 of the Methodological Recommendations, the disposal of inventories that have a standard operating life, issued for personal (individual) use to employees for the performance of their official (official) duties, should be reflected in the accounting record:

Debit of accounts 0 401 20 272 "Consumption of inventories", 0 109 00 272 "Expenditure of inventories in the cost price finished products, works, services "

Credit account 0 105 00 000 "Inventories", with simultaneous reflection on the off-balance sheet account 27 "Material values \u200b\u200bissued for personal use to employees (employees)"

In March 2014, AU, at the expense of a subsidy allocated for the fulfillment of a government assignment, purchased 10 sets of overalls for the amount of 6,000 rubles. The clothes were registered in the warehouse and subsequently issued to the employees of the organization. The normative period for using workwear is two years.

The following entries were made in the accounting of AU:

Budget postings. Table 3

Reflection of the transfer of account balances.

Taking into account the changes made to Instruction No. 157n, the working chart of accounts of the autonomous institution has been supplemented with new balance accounts:

Budget transactions. Table 4

Therefore, since you enter new accounts, you need to reflect the transfer of balances across these accounts.

In accordance with clause 4 of the Methodological Recommendations, the transfer of account balances in terms of income settlements is carried out on the basis of a certificate (f. 0504833) with the following accounting entries:

Budget accounting entries... Table 5

* If, on the date of the transition to the application of the provisions of the Order of the Ministry of Finance of the Russian Federation No. 89n, credit balances for settlements in terms of the specified income are transferred, the transfer of settlement indicators is carried out by reverse correspondence, similar to the above.

After the inventory in the AU, on account 2 210 01 000 "Calculations for VAT on purchased material values, works, services", the total amount was calculated input VAT - 25 678 rubles, which according to tax accounting consisted of two amounts:

• the amount of tax accrued upon receipt by the taxpayer of payment, partial payment for the forthcoming deliveries of goods - 5,325 rubles;
• the amount of tax presented to the taxpayer upon the purchase of goods (works, services) subject to deduction - 20 353 rubles The transfer of the balances was drawn up by a certificate (f. 0504833).

The following entries were made in the accounting of AU:

Table 6

In accordance with clause 4 of the Methodological Recommendations, the transfer of account balances in terms of settlements for obligations is carried out on the basis of a certificate (f. 0504833) with the following accounting entries:

Table 7

* With the simultaneous reflection of corrective accounting entries on the corresponding accounts of settlements 0 302 00 000 "Settlements on obligations", 0 303 00 000 "Settlements on payments to budgets".

Operations for the accrual of reserves.

In accordance with clause 302.1 of Instruction No. 157n account 401 60 "Reserves for future expenses" is used to summarize information on the amounts reserved for the purpose of evenly attributing expenses to financial results institutions. The procedure for creating reserves (types of formed reserves, methods for assessing liabilities, the date of recognition, etc.) is established by the institution as part of the formation of an accounting policy.

If the institution has decided to accrue reserves before 01.01.2015, then the following must be done accounting records (p. 5 of the Methodological Recommendations):

Budget accounting entries. Table 8

The autonomous institution made a decision to form a reserve of expenses for payment of vacations. The reserve is formed by monthly accruals on the last day of each month. The amount of vacation pay is 35,000 rubles, the amount of insurance premiums is 10,500 rubles. All charges were made at the expense of a subsidy allocated for the fulfillment of a state task.

The following entries were made in the accounting of AU on December 31, 2014:

Budget transactions. Table 9

When institutions, as part of the formation of an accounting policy, decide to create reserves for future expenses starting from January 1, 2015, their reflection is carried out by analogy with the accounting correspondence given above.

* * *

Let's summarize the main conclusions:

• The provisions of the Order of the Ministry of Finance of the Russian Federation No. 89n are applied when forming balances as of 31.12.2014.
• Regardless of the date of transition to the application of the provisions of the Order of the Ministry of Finance of the Russian Federation No. 89n, institutions need to amend the 2014 accounting policy.
• Primary accounting documents and accounting registers formed by the institution from January 1, 2014 until the date of transition to the application of the provisions of the Order of the Ministry of Finance of the Russian Federation No. 89n, are not subject to reissuance and / or correction.
• The transfer of account balances is drawn up by a certificate (f. 0504833).

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, State Management Bodies extrabudgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

Order of the Ministry of Finance of the Russian Federation of August 29, 2014 No. 89n.

Sent by the Letter of the Ministry of Finance of the Russian Federation dated 19.12.2014 No. 02-07-07 / 66918.

In order to ensure the completeness of the reflection in the accounting of information on the operations carried out, state (municipal) institutions have the right, when forming the accounting policy, to provide for additional detailing of operations under Articles 130 "Income from the provision of paid services", 180 "Other income", 290 "Other expenses", 310 "Increase in the value of fixed assets", 320 "Increase in the value intangible assets"And 340" Increase in the value of inventories "(within the third category of the code) (Order of the Ministry of Finance of the Russian Federation dated May 26, 2014 No. 38n).

Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n "On the approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their application. "

Special clothing, special footwear, uniforms, clothing, clothing and footwear, as well as sportswear and footwear, etc.

Autonomous institutions: accounting and taxation, No. 4, 2015

Posting in accounting to increase the cadastral value of land.

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