Reduction of the cadastral value of the land plot posting. Reflection in the accounting of changes in the cadastral value of the land. Reflection of the transfer of account balances

" № 12/2017

Commentary to the Letter of the Ministry of Finance of the Russian Federation dated September 14, 2017 No. 02-07-05 / 59444.

Land plots are assigned to some autonomous institutions on the basis of the right of permanent perpetual use. They are accounted for on account 0 103 11 000 "Land - real estate of an institution" on the basis of a document (certificate) confirming the right to use the land plot, according to cadastral value (p. 71 of Instruction No. 157n).

For reference:

Land - objects of non-produced assets in the form land plots, as well as capital expenditures inseparable from land plots, which include non-inventory expenditures (not related to the construction of structures) for cultural and technical measures for the surface improvement of land for agricultural use, produced at the expense of capital investments (planning of land plots, uprooting areas for arable land, clearing fields from stones and boulders, cutting off bumps, clearing thickets, cleaning reservoirs, reclamation, drainage, irrigation and other works that are inseparable from the land), with the exception of buildings and structures built on this land (e.g. roads, tunnels, office buildings, etc.), plantings, groundwater or biological resources (p. 79 of Instruction No. 157n).

In the commented Letter dated September 14, 2017 No. 02-07-05 / 59444, the Ministry of Finance noted that if the land plot is unknown due to the lack of relevant information in the registration documents, this does not give the accounting entity the right not to reflect the event on the receipt of the specified non-financial asset in the accounting accounting.

From the provisions of clause 23 of Instruction No. 157n it follows that the initial value of land plots held by institutions on the right of gratuitous (perpetual) use is their market (cadastral) value as of the date of acceptance for accounting. Since the land has not been purchased, its cadastral value is unknown, in this case market price the site is established by the commission on the receipt and disposal of assets. After the land plot is accepted for cadastral registration and the cadastral value is known for it, its initial value is adjusted.

According to clause 20 of Instruction No. 183n, operations on the receipt of objects of non-produced assets are drawn up with the following accounting entries:

Here are the recommendations set forth in the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 5669, the Treasury of the Russian Federation No. 07-04-05 / 02-120 dated 02.02.2017, regarding the reflection of the value of land plots in the balance sheet (f. 0503130). This form autonomous institutions fill in only if they are given budgetary authority recipient budget funds, which is extremely rare. Despite the fact that such explanations are not entirely related to autonomous institutions, the position of the Ministry of Finance seemed interesting to us and we believe that autonomous institutions may well use it in their work (when drawing up accounting statements). From the above letter it follows that the change in the cadastral value of the land plot after reporting date, but before reporting it refers to a material event and is to be reflected in the statements for 2017. At the same time, if, in order to comply with the deadlines for submitting budget reporting and (or) due to the late receipt of primary accounting documents (documents confirming a change in the cadastral value of a land plot), information about an event after the reporting date is not used in the formation of balance sheet reporting indicators, information on the specified event and its assessment in monetary terms are subject to disclosure when submitting budget reporting in the text part of Sec. 4 "Analysis of indicators of financial statements of the subject of budgetary reporting" of the explanatory note (form 0503160).

Instructions for using the Chart of Accounts accounting autonomous institutions, approved. By order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

I.V. Artemova,
chief accountant, consultant

A land plot is a special property of institutions for which special types of property rights have been established - permanent perpetual use or free use. Accounting for land plots and changing the cadastral value also have their own nuances.

Land and land use

State (municipal) institutions participate in land relations as land users (part 3 of article 5 of the Land Code of the Russian Federation, hereinafter - the RF LC), that is, persons who own and use land plots on the right of permanent (unlimited) use or gratuitous use, or as tenants.
The land plot necessary for the autonomous or budgetary institution to fulfill its statutory tasks is provided to it on the basis of the right of permanent (unlimited) use (part 7 of article 3 of the Federal Law of 03.11.2006 No. 174-FZ "On autonomous institutions", part 9 of article 9.2 of the Federal Law of 12.01.1996 No. 7-FZ "On Non-Profit Organizations").
A state (municipal) institution may be provided with an existing site or a newly formed site.
Land plots are formed during the division, merger, redistribution of land plots or allotment from land plots, as well as from land in state or municipal ownership (part 1 of article 11.2 of the RF LC).
Moreover, if a land plot is formed from several land plots that are in state or municipal ownership and is provided to a state (municipal) institution, then the consent of land users, landowners, tenants, mortgagees of the original land plots is not required (part 4 of article 11.2 of the RF LC) ...
Land plots in state or municipal ownership are provided for permanent (indefinite) use on the basis of a decision of a state authority or body local government (Clause 1, Part 1, Article 39.1 of the RF Labor Code).
Rights to land plots are subject to state registration in accordance with Federal law dated 21.07.1997 No. 122-FZ "On state registration of rights to real estate and transactions with it" (part 1 of article 25 of the RF LC).
The circle of recipients of land for permanent (unlimited) use is strictly limited. According to Part 2 of Art. 39.9 of the Labor Code of the Russian Federation, land plots in state or municipal ownership are provided for permanent (unlimited) use exclusively:
1) state authorities and local self-government bodies;
2) state and municipal institutions (budgetary, state, autonomous);
3) state-owned enterprises;
4) centers of historical heritage of presidents Russian Federationwho have terminated the exercise of their powers.
In the decision on the provision of a land plot for permanent (unlimited) use, the cadastral number of the land plot, as well as the name of the institution and its state registration number state registration records legal entity in the unified state register of legal entities.

• 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 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting" and 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 made 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 entered accounts are 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 December 31, 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 make a decision to reflect the cadastral valuation of land plots changed in accordance with the legislation of the Russian Federation for 2015 as part of operations after the reporting date, subject to reflection on December 31, 2014.

If earlier in the accounting of the AU were registered land plots acquired under contracts of sale, in connection with their transition to accounting at cadastral value, it must be made accounting entry 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 of 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 sheet account 27.

As noted in clause 2.5 of the Methodological Recommendations, the disposal of inventories that have a standard service 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 implementation of a state 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 the use of overalls 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) reflecting the following accounting entries:

Budget accounting entries... Table 5

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

After the inventory in the AU on account 2 210 01 000 "Calculations for VAT on purchased material assets, 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 issued 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 settlement accounts 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 the financial result of the institution. The procedure for creating reserves (types of formed reserves, methods for assessing liabilities, the date of recognition in accounting, etc.) is established by the institution as part of the formation of an accounting policy.

If the institution decides to accrue reserves before 01.01.2015, then the following accounting entries must be made (clause 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 12/31/2014.
• 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 cost 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

In accordance with the current legislation, the cadastral value of a plot of land can be adjusted when the qualitative and (or) quantitative characteristics change, as well as on the basis of a court decision or a dispute resolution commission on the results of determining the cadastral value. In the article, 1C experts consider, using the example of a budgetary institution, how to reflect the change in the cadastral value of land plots used by state (municipal) institutions on the basis of the right of permanent (perpetual) use in the 1C: Accounting of a public institution 8 program.

Regulatory regulation

According to clause 71 of the Instructions for the application of the Unified Chart of Accounts, approved. by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, land plots used by institutions on the right of permanent (unlimited) use (including those located under real estate) are recorded on the corresponding account analytical accounting account 10300 "Non-produced assets" on the basis of a document (certificate) confirming the right to use a land plot located on the territory of the Russian Federation, at their cadastral value.

In accordance with the Land Code of the Russian Federation, the use of land in the Russian Federation is paid. The forms of payment for the use of land are land tax (before the introduction of the real estate tax) and rent (clause 1 of article 65 of the RF LC).

For taxation purposes and in other cases provided for by the Land Code of the Russian Federation, federal laws, the cadastral value of the land plot is established. The cadastral value of a land plot can also be used to determine the rent for a land plot that is in state or municipal ownership (clause 5 of article 65 of the RF LC).

To establish the cadastral value of land plots, a state cadastral valuation of land is carried out (clause 2, article 66 of the RF LC). Cadastral valuation of land is carried out on the basis of the decision of the executive body of state power of the constituent entity of the Russian Federation or in cases established by the legislation of the constituent entity of the Russian Federation, by decision of the local government, the results of the assessment are entered into the state cadastre of real estate (Article 24.12 of the Federal Law of 29.07.1998 No. 135-FZ " On appraisal activities in the Russian Federation "). Information about the cadastral value of real estate objects is information from the federal state information resource ( state cadastre real estate), are publicly available and are used to determine tax and other payments. According to clause 1.2 of the Methodological Guidelines on State Cadastral Valuation, approved. by order of the Ministry of Economic Development of Russia dated 07.06.2016 No. 358, the cadastral value of a real estate object is determined for the purposes provided for by the legislation of the Russian Federation, including for taxation, on the basis of market and other information related to the economic characteristics of its use, excluding other, except for ownership, property rights to this object. The cadastral value is the most probable price of a real estate object at which it can be acquired based on the possibility of continuing its actual use, regardless of the restrictions on the disposal of this object.

When the qualitative and (or) quantitative characteristics of real estate objects change, which entails a change in their cadastral value, the body performing the functions of state cadastral valuation shall determine the cadastral value of real estate objects. Corresponding changes are made to the Unified State Register of Real Estate and Real Estate Objects (USRN) (Article 24.19 of the Law on Appraisal Activity). The results of determining the cadastral value can be challenged by legal and individuals in the event that the results of determining the cadastral value affect the rights and obligations of these persons, as well as by state authorities, local authorities in relation to real estate objects that are in state or municipal ownership, in court and a commission for considering disputes on the results of determining the cadastral value (hereinafter - Commission) (Article 24.18 of the Law on Valuation Activity). Thus, the cadastral value can be changed by a court or commission decision. Information about the change in the cadastral value based on the decision of the commission or the court, including the date of filing the corresponding application for revising the cadastral value, must be entered in the USRN in accordance with Federal Law No. 218-FZ dated July 13, 2015 "On State Registration of Real Estate".

By order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n (clause 2.9), paragraph 28 of Instruction No. 157n was supplemented with the following provision: "A change in the value of land plots accounted for as non-financial assets due to a change in their cadastral value is reflected in the accounting records of the financial year in which these changes took place, reflecting these changes in the accounting (financial) statements."

According to the Decree of the Government of the Russian Federation of 07.02.2008 No. 52 "On the procedure for bringing the cadastral value of land plots to the notice of taxpayers" information on the cadastral value of land plots for tax purposes is posted on the official website of the Federal Agency for Real Estate Cadastre on the Internet. But this rule began to operate only in 2017. The Federal Tax Service of Russia, by letter dated 07.02.2017 No. BS-4-21 / 2140 @, informed the territorial divisions about the implementation on the official website of Rosreestr (www.rosreestr.ru) of the possibility of obtaining an extract from the USRN on the cadastral value of land plots. The letter also noted that the information on the cadastral value contained in the extract can be used for tax administration purposes, including updating information in the databases of tax authorities.

Thus, it is now possible to timely adjust the value of the land plot by receiving an extract from the USRN.

If the information about the change in the cadastral value was received by the institution with a delay, when reflecting the changes in the accounting, one should be guided by paragraph 3 of Instruction No. 157n: "Accounting data and the reporting of accounting entities formed on their basis are formed taking into account the materiality of the facts of economic life that have had or may have an impact on the financial condition, movement money or the results of the institution's activities and took place between the reporting date and the date of signing the accounting (financial) statements (hereinafter - the event after the reporting date); in the event that, in order to comply with the deadlines for submitting accounting (financial) statements and (or) due to the late arrival of primary accounting documents, information about the event after the reporting date is not used in the formation of accounting (financial) reporting indicators, information about the specified event and its assessment in monetary terms are disclosed in the accounting (financial) statements (textual part of the explanatory note) ”.

The date of reflection in the accounting and reporting of changes in the value of a land plot must be agreed with the founder of the institution (with the financial body responsible for drawing up the consolidated statements). At least this fact should be reflected in the explanatory note (f. 0503160), (f. 0503760). According to paragraph 20 of the Instructions for the application of the Chart of accounts of accounting budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, a change in the value of land plots previously accepted for accounting, due to a change in their cadastral value, is reflected in the debit of account 010311000 "Land - real estate of an institution" and credit of account 140110180 * "Other income", in the amount of change: in the case of an increase in the book value in a positive value, in the case of a decrease in the book value - with a minus sign.

Note:
* In the order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n "On amendments to some orders of the Ministry of Finance of the Russian Federation in order to improve budgetary (accounting) accounting and reporting", an error was made. Probably account 040110180 is meant.

How to change the cost of legal acts in "1C: Accounting of a state institution 8"

To change the value of objects of non-produced assets, including land plots, the document Change in the value of legal acts (menu Fixed assets, intangible assets, regulatory legal acts - Accounting for non-produced assets - Change in the value of regulatory legal acts) (fig. 1).

Figure: one

If, in agreement with the founder, it is decided to reflect the change in the cadastral value of the land plot as an event after the reporting date with inclusion in the report for 2016, then as dates document Change in the value of legal acts should indicate "12/31/2016". In other cases, as dates document should indicate the date of receipt of the revaluation document by the institution.

In the document, select the operation Change in value (103 - 401.10.180).

According to subparagraph "b" of paragraph 1.2.1 of the letter of the Ministry of Finance of Russia No. 02-07-07 / 5669, the Treasury of Russia No. 07-04-05 / 02-120 dated 02.02.2017 "On the preparation and submission of annual budget reports and consolidated financial statements of state budgetary and autonomous institutions by chief administrators of funds federal budget for 2016 ", when changing the cadastral value of land plots previously accepted for budgetary accounting, as well as when registering land plots, other non-financial (financial) assets based on the results of the inventory, the indicator financial result is generated by the credit of account number 1 17 00000 00 0000 000 1 401 10 180 "Other income" (increase in the value of an asset with a "+" sign, a decrease - with a "-" sign).

Budgetary and autonomous institutions from 01.01.2017 use KPS of the type "AU and BU".

Therefore, by analogy with the KBK, given in the indicated Letter for state institutions, in the field Income account select the full working income account 401.10.180 s KPS kind AU and BU, with specification KDB, with the code XXXX 0000000000000, where XXXX is the code of the corresponding section, subsection, for example 0706 0000000000000.

As type of movement of the NFA the value will be automatically substituted Change due to revaluation (see fig. 1).

In the tabular section of the document, select a land plot using the button Selection... On the line, the name of the regulatory legal entity (column NPA), inventory number, value of the land plot before the change (column Cost (before change)). In the graph Cost (after change) it is necessary to indicate the cost of the land plot, taking into account the revaluation, and in the column The reason for the change in value - the reason, which will be displayed in column 2 "Change in the value of the object, reason" of the table "2. The cost of the object, the change in the book value, the accrual of depreciation "of the inventory card (f. 0504031), for example," Change in the cadastral value "(Fig. 2).

Figure: 2

If the value after the change is less than the value recorded on account 103.11, for the amount of the difference when the document is posted, an accounting record is formed on the decrease in the cadastral value of the land plot:

Debit 103.11.330 Credit 401.10.180 - in a negative value.

In addition, movements in the accumulation register are formed Cost of fixed assets (Fig. 3) to reflect the change in the value of the land plot in the inventory card (f. 0504031).

Posting in accounting to increase the cadastral value of land.

Answer