Off-balance sheet accounting of fixed assets. Off-balance sheet accounts of the institution Account 26 in the accounting of a budgetary institution

"State institutions: accounting and taxation", 2013, N 1

In the course of their activities, state institutions assume obligations, perform operations related to the acceptance, use, disposal of property and other assets that do not belong to it. Accounting for such transactions is reflected in off-balance sheet accounts. In this article, we will consider the essence, classification of off-balance sheet accounts, how they are reflected in accounting, as well as adjustments and additions for some accounts that have been applied since 2013.

In accordance with Instruction N 157n<1> on the off-balance sheet accounts of the institution are recorded:

• values \u200b\u200bheld by the institution, but not assigned to it on the basis of the right of operational management (leased property; property received with the right of gratuitous (unlimited) use, received for storage and (or) processing, as well as for centralized purchases (centralized supply), etc. .P.);
• fixed assets worth up to 3000 rubles. included, put into operation;
• periodicals for use as part of the library fund, regardless of their cost;
• strict reporting forms;
• property acquired for the purpose of rewarding (donation), rolling awards, prizes, cups;
• material assets paid for by centralized procurement (centralized supply);
• special equipment for carrying out research work under state (municipal) agreements (contracts);
• experimental devices, other values;
• settlements and obligations pending;
• additional analytical data on other accounting objects and operations carried out with them, necessary to disclose information about the activities of the institution in the reports it generates.

In order to ensure management accounting institutions can enter additional off-balance sheet accounts, sub-accounts. State institutions, as part of the formation of accounting policies, should provide for in which assessment to account for certain assets: in conditional or at the cost of acquisition, receipts.

The data generated on the off-balance sheet accounts are used to compile the annual accounting statements... In accordance with the requirements of Instruction N 191n<2> as part of the Balance Sheet (form 0503130), a Certificate of the presence of property and liabilities on off-balance sheet accounts is formed.

<2> Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on budget execution budgetary system RF, approved By order of the Ministry of Finance of Russia dated December 28, 2010 N 191н.

Off-balance sheet accounts are kept in a simple system. This means that when property and obligations are accepted for accounting, they are reflected in the debit of the off-balance sheet account in the accepted accounting policies assessment, and upon their disposal, they are debited from the credit of the same account. Dual accounting system in in this case does not apply.

Assets and liabilities recorded on off-balance sheet accounts must be inventoried in the manner and within the time frame established for the objects recorded on the balance sheet. State institutions, when taking an inventory of assets on off-balance sheet accounts, should be guided by the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated 06.13.1995 N 49.

Instruction N 162n<3> approved 26 off-balance accounts, each of which is intended for the accounting of certain material values, as well as other assets and liabilities.

<3> Instructions for the use of the Chart of accounts for budgetary accounting, approved. By order of the Ministry of Finance of Russia dated 06.12.2010 N 162н.

Guided by the provisions of Instruction N 157n and the Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n<4>, in accordance with the classification of off-balance accounts, we will conduct a detailed analysis that determines the essence, purpose and procedure for reflecting each of the accounts in the accounting:

M. Mishanina

Magazine editor

"State institutions:

accounting and taxation "

Don't know what an off-balance sheet account is in accounting? In the working charts of accounts used in accounting both in budgetary and in commercial and non-profit organizations, main (balance) and off-balance accounts are distinguished. On the main accounts, accountants should conduct operations related to the movement of cash and other material resources, receipts and disposals, profits and mutual settlements with counterparties, information on various goods and works, as well as advertising and other services are taken into account. Off-balance sheet accounts are used to account for inventory items that are temporarily at the disposal of the organization and do not belong to it on the basis of property rights. Off-balance sheet accounts are also needed to reflect transactions on those obligations that are awaiting fulfillment, and the movement of values \u200b\u200bthat are not intended for accounting in main accounting accounts.

Such accounts are auxiliary accounts. The balances on them are not included in the balance sheet and are illustrated behind the results of the main balance sheet, that is, behind the balance sheet. They do not affect the financial result and are not reflected in the periodic and final reports of the organization.

Off-balance accounts are opened by enterprises for such cases:

1. Accounting for property that either does not belong to him, or is written off as expenses.
2. Collection of information that must be specified in the subject of the explanatory note to balance sheet and final reporting.

Off-balance sheet accounts in budgetary institutions in 2019 are regulated by the approved Order of the Ministry of Finance of the Russian Federation No. 157n dated 01.12.2010 (Instruction No. 157n). The procedure is fixed by Order of the Ministry of Finance of the Russian Federation No. 94n dated 31.10.2000. They are also regulated by 402-FZ "On Accounting" dated 06.12.2011 and the Civil Code of the Russian Federation. Having these regulatory legal acts at hand, it is much easier and more understandable to keep accounting records for off-balance sheet accounts.

Features for budget institutions

The use of an off-balance sheet in the accounting of a budgetary institution is regulated by Instruction 157n (section 7). This section provides a list of values \u200b\u200bthat should not be included in balance sheet accounts. According to the current legislation, institutions have the right to correct this list and, if necessary, include other inventory items in it.

In accordance with clause 373 of Instruction 157n as amended on 03/31/2018, accounting is kept on off-balance sheet accounts of budgetary institutions:

• values \u200b\u200bthat are in the organization without the right of operational management (rent, free use, etc.);
• values \u200b\u200bthat are accounted for off balance sheet accounts (fixed assets in the amount of up to 10,000 rubles, strict reporting forms, prizes, vouchers, etc.);
• obligations pending.

Do you know how many off balance sheet accounts have been in existence since 2015? Now there are 31 accounts in budget accounting!

You can get acquainted with all the accounts that are used in accounting in a budgetary institution in the table.

Here are the ones that are most often used in work:

1. Property accounting is carried out using 01, 02, 05, 06, 07, 09, 12, 13, 21, 22, 24, 25, 26, 27 off-balance accounts.
2. Forms of strict reporting, prizes, vouchers and periodicals are reflected on accounts 03, 08, 23.
3. Accounting for cash and settlement documents is carried out on accounts 14-19, 30.
4. Accounts receivable and accounts payable are carried out on 04 and 20 off-balance sheet, respectively, guarantees are provided on 10 and 11.
5. Financial investments are recorded on 31, 40, 42 off-balance accounts.

Off-balance sheet accounting procedure

Maintaining off-balance sheet accounting ensures control over the use and safety of valuables temporarily at the institution, as well as the timely and correct execution of the relevant accounting documentation and the organization of proper accounting for the balance sheet.

Balance accounting is carried out in a simple form, avoiding spam, that is, amounts on transactions with assets taken off the balance sheet are reflected either as a debit or as a credit. Correspondence ( double entry) on them is not maintained.

Postings are made up according to the following rule: the required amount is recorded either in Dt or in CT. One and the same operation should not be carried out on the debit of one account and on the credit of another. On Dt the off-balance sheet is formed accounting records on receipt of property and issuance of collateral, at CT - disposal of valuables and completion of collateral.

The balance at the beginning of the period (month) indicates the presence of one or another type of value that is accounted for on a particular account. The balance at the end of the month with the ZS is always in debit.

The debit balance at the end of the period determines the balance of funds formed at the reporting date.

How to write off materials from an off-balance sheet account

For non-profit organizations, typical transactions will be as follows:

• Дт 002 - acceptance of materials for safekeeping;
• Кт 002 - write-off of previously accepted materials.

For a budgetary organization, fixed assets worth up to 10,000 rubles. are reflected in off-balance sheet accounts 21 (clause 373 of Instruction No. 157n as amended on 31.03.2018).

The accounting entry for the write-off of the object will be as follows: CT 21 - the object of fixed assets is written off from the balance sheet.

For accounting, balance sheet and off-balance sheet accounts are provided. The former are held to reflect cash and non-cash money, attracted funds, settlements, income and expenses, profits and losses.

Off-balance sheet accounts in budgetary institutions are opened for accounting:

• material assets (MC) that are not their property, but are in temporary use (for example, fixed assets rented or free of charge; objects taken for processing or for safe storage, etc.);
• BSO, vouchers to sanatoriums, rest homes;
• commitments pending implementation.

Off-balance sheet accounts in the budget: general provisions

The budget accounting of the MC for the balance is carried out in a simple way: the receipt is to be reflected in the debit of the accounts, the disposal - in the loan. Corresponding records are not applied when using them. Budget organizations can open additional off-balance sheet accounts to collect information needed for management accounting and internal control safety of property.

The accounting of property objects behind the balance sheet is carried out according to the same primary documents and registers that are used in accounting for the MC on the balance sheet. Inventory of off-balance sheet assets is carried out in the same way as for objects on balance sheet accounts.

Off-balance sheet account 01 in budget accounting

It is used to account for fixed assets (OS) received under lease agreements or free of charge with the right to operate without being assigned to operational management.

The Cultural Institution rented costumes for the celebration. According to the contract, the lessor donated 5 suits for two months. The rent was 12,500 rubles. After the holiday, the costumes were returned. Off-balance account 01 was used in accounting:

• property objects were leased - Dt 01 (12,500 rubles);
• rented property returned - Кт 01 (12,500 rubles).

The grounds for the operations were the lease agreement and the deed of acceptance.

Off-balance sheet account 04 in a budgetary institution

Budgetary organizations can write off debts recognized as unrealistic to be collected, reflecting them off the balance sheet. To account for this kind of debts, off-balance sheet account 04 written off debt of insolvent debtors is used (clause 339 of Instruction No. 157n). It is necessary to monitor the possibility of debt recovery. If collection is resumed or funds are received to pay off the debt, the debt is written off.

Let's look at a practical example.

Limitation on debt in the amount of 4,570 rubles. expires on November 25, 2017. By order of the director, it must be written off on the basis of documents confirming the recognition of the debtor as insolvent. The following entries must be made in accounting using off-balance sheet account 04:

• cancellation of debt recognized as unrealistic for collection - Дт 2 401 20 273 Кт 2 206 31 000 (RUB 4,570);
• at the same time accounting for debts on the balance sheet - Dt 04 (4,570 rubles);
• closing an account - Dt 2 401 30 000 Kt 2 401 20 273 (4,570 rubles)

Suppose in December 2017 the debtor refunded the money given to him in advance for the supply of materials. Debt recovery should be as follows:

• recovery of debt on accounts - Dt 2 401 20 273 Kt 2 206 31 000 (4 570 rubles);
• at the same time debt write-off - Кт 04 (4,570 rubles)

Off-balance sheet account 07 in budget accounting

It records two types of MC:

• prizes, cups, banners intended for awarding the winners throughout their stay in the budgetary organization according to the conditional assessment;
• souvenirs and valuable gifts at the cost of their purchase.

Let's look at a practical example.

The sports institution bought valuable gifts for use as prizes for the winners of the competition for 26,500 rubles. According to the results of the competition, the athletes received gifts. The operations for their purchase and delivery should be reflected as follows:

• acquisition costs - Dt 4 401 10 290 Kt 4 302 29 000 (26 500 rubles);
• the value of valuables behind the balance sheet - Dt 07 (26,500 rubles);
• payment for the purchased MC for gifts - Dt 4,302 29,000 CT 4,201 11,000 (26,500 rubles);
• writing off the donated prizes from the off-balance account - Кт 07 (26,500 rubles).

09 off-balance sheet account in the budget

The account is used to keep track of vehicle spare parts issued instead of worn-out parts. This is how the use of spare parts is monitored (clause 349 of Instruction No. 157n). The specific list of MCs is determined in accounting policy organizations.

On the invoice, the details are indicated at the time of their retirement from the balance sheet for repair work on transport. Accounting is maintained throughout the entire period of their operation as part of the vehicle. Disposal is carried out according to the acceptance certificate of the performed repair work.

17 and 18 off-balance accounts

These off-balance sheet accounts in budgetary institutions are used when money is received and withdrawn from accounts.

Off-balance sheet account 17 is designated for the accounting of receipts from:

• budget (federal, regional, municipal);
• GRBS.

Account 18 is used for the disposal of these funds and the restoration of such disposal.

Off-balance sheet account 20 in budget accounting

It is intended for accounting of amounts for which no claims were made and which were not confirmed by an inventory during the limitation period from the time the debts were written off.

The write-off is made by the decision of the inventory commission in the manner determined by the GRBS.

Off-balance sheet account 21

It is used when calculating fixed assets with a value not exceeding 3,000 rubles, except for real estate and objects of the library fund (clause 373 of Instruction No. 157n).

Fixed assets on the off-balance sheet account in the budget are recorded according to original document, which confirmed their entry at a notional value or at book value, depending on the procedure provided for by the accounting policy of a budgetary organization.

The movement within the institution of fixed assets on off-balance sheet accounts is shown by primary documentation... For these purposes, the materially responsible person and (or) warehouse is changed.

The disposal of fixed assets is carried out according to the act of acceptance or write-off at the cost of taking them to off-balance sheet accounting.

Off-balance sheet account 22

It is used when the MC arrives from the supplier before receiving the notification and photocopies of the documentation for them. It is possible to operate the received property only with the permission of the authorized executive authority, the GRBS.

Budgetary institutions also use other off-balance accounts for budget accounting: 2-6, 8, 11-16.

Organizations on a daily basis are faced with situations when it is not possible to reflect property on balance sheet accounts. In accounting, off-balance sheet accounts are used to reflect transactions with valuables that are not objects of balance sheet accounting. It should be noted that information for off-balance sheet accounting, as well as on balance sheet, is reflected in the reporting (information on off-balance accounts f.050730, f.0503130 and f. 050830), in connection with which it is necessary to observe the correctness of the entered data so as not distort reporting.

How off-balance sheet accounts work

The movement on off-balance sheet accounts is reflected as follows - the debit takes into account the increase in values \u200b\u200bon the account, and on the credit - a decrease, since all accounts are active. Recording on accounts, in contrast to balance sheets, is simple; you do not need an offsetting account to form a posting.

The main business situations in which the institution, in accordance with the current legislation, needs to make entries on off-balance sheet accounts.

Lease of non-financial assets

It is important to take into account the differences in accounting on accounts 01 and 111.40:

1. On account 01, each separate object of non-financial assets was accounted for with inventory numbers assigned by the asset holder and specified in the acceptance certificate. In this case, the assessment of the accounting object was made at its value indicated by the balance holder. In the absence of a cost estimate of objects, it is allowed to take into account a conditional estimate - 1 object \u003d 1 ruble

2. On account 111.40, the rental price is taken into account, and not the cost of the object itself. To reflect in the accounting changes in the legislation on lease transactions made in the off-set period, the following actions should be performed:

• to take into account in the account 111.40 in correspondence with 401.30 the sum expression of the lease value for the property received for lease (the operation is drawn up by an accounting statement);
• write off the balance from account 01 in relation to the rented property.

For reflection in the program "1C: Accounting of a state institution 8" rev. 2.0, the property received for rent provides for the document “ Acceptance for accounting of fixed assets, intangible assets, legal acts"With a specialized type of operation" Receipt to account 01.02».

The document must indicate:

• data on the MOL responsible for the non-financial asset;
• information about the lessor and the lease;
• information about the object of fixed assets itself.

Obtaining non-exclusive rights to use software products

For accounting in the program "1C: Accounting of a state institution 8", rev. 2.0. of non-exclusive rights to use software products, the document "Acceptance of fixed assets (except for buildings and structures) (OS-1) (Order 173-n)" with the transaction type "Receipt to account 101 (102, 103), 01, 02" is provided.

Form of the document "Acceptance of fixed assets (except for buildings and structures) (OS-1) (Order 173-n)"

In the document, you must fill in information about the organization, the sender and the recipient, data about the object, account and inventory number, as well as the storage location.

On the tab “ Depreciation»You specify the amount of depreciation transferred, the depreciation parameters and the cost account used by the institution. As a result of the document, the institution receives an increase in turnover on the debit of account 01.31 "Other movable property in use under agreements of gratuitous use" indicating the amount of the non-exclusive right to use the software product.

Accounting for property transferred for use

In accordance with the current version of Instruction No. 157n, accounts 25 and 26 are now also intended for accounting for operating leases, which imply the transfer of non-financial assets for free use with the maintenance of the property by the user. Accounting for operating leases is regulated by clause 24 of the Federal Accounting Standard for Public Sector Organizations "Lease", approved by order of the Ministry of Finance of the Russian Federation No. 258 dated December 31, 2016, which states that the transfer of an operating lease accounting item to the user is reflected as an internal movement of the fixed asset item without reflecting its disposal. In parallel with this, the receipt of the property transferred for use to the off-balance sheet account is reflected.

As a result of the transfer of an object of a non-financial asset for use in the Inventory card (form 0504031), an entry must be made about the transfer of the object (part of the object) for use to another legal entity... In this case, the manager or a person authorized by him who has accepted the object (part of the object) for use is appointed responsible for the safety of the transferred values.

The acceptance for accounting of objects of non-financial assets is carried out on the basis of the act of acceptance and transfer at the value specified in it.

If in the previous version of the program for accounting of transactions on the transfer of non-financial objects for use, only accounting transactions, then in "1C: Accounting of a state institution 8", ed. 2.0, for this, standard documents are provided for the transfer of objects of fixed assets, intangible assets, regulatory legal acts. The documents for recording information on the described situations provide for the types of operations " Transfer of fixed assets, intangible assets, legal entities for rent (25)"And" Transfer of fixed assets, intangible assets, legal acts for free use (26)».

Form of the document "Transfer of objects of fixed assets, intangible assets, regulatory documents"

It is necessary to fill in information about the current MOL, MOL and the recipient's counterparty, as well as the contract on the basis of which the transfer is made. On the Fixed Assets tab, all information about the non-financial asset is filled in automatically.

Based on the posted document, the following transaction is generated:

• Dt 101.11.310 Kt 101.11.310 - change of the materially responsible person;
• Dt 25.11 (26.11) - reflection of the transfer of the NFA object for lease / free use.

It should be noted that the change in accounting and the introduction of new accounts of the EPSU in accordance with Instruction No. 157n has been implemented since release 2.0.56.38. However, users that conduct transactions may encounter a service message that the account validity period does not correspond to the transaction date. In this case, it is necessary on the program desktop to go to the tab for changes in legislation in the "Applicable editions of the Chart of Accounts", create a new record and indicate from what date the institution applies the new edition of the Chart of Accounts.

Create a record with the date of transition to new accounting rules

Materials, budget issue

On the off-balance sheet account 26 "Property transferred for gratuitous use" is taken into account the property transferred by the institution (executive authority) for gratuitous use under agreements of gratuitous use (loans) in the manner prescribed by Ch.

36 of the Civil Code of the Russian Federation.

In accordance with paragraph 1 of Art. 689 of the Civil Code of the Russian Federation under a gratuitous use agreement (loan agreement), one party (the lender) transfers the property for gratuitous use to the other party (the borrower). The borrower, in turn, undertakes to return the property in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the contract.

The rules similar to the rules of the lease agreement are accordingly applied to the free use agreement.

The right to transfer a thing for gratuitous use belongs to its owner and other persons entitled to do so by law or by the owner.

Property transferred under agreements of gratuitous use (loans) is recorded on off-balance sheet account 26 in order to ensure proper control over its safety, intended use and movement (table 193).

Analytical accounting for off-balance sheet account 26 is maintained in the Card for quantitative and total accounting of material assets (form 0504041) in the context of users, locations, types of property in the structure of analytical groups for accounting for property objects provided for in clause 37 of Instruction No. 157n, its quantity and value ...

Acceptance of property objects for off-balance sheet account 26 is carried out on the basis of the Act on the acceptance and transfer of the object of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of the building (structure) (f. 0306030) at the cost indicated in the act.

The write-off of the value of property objects from off-balance accounting is carried out when it is returned by the user on the basis of the acceptance certificate, as well as when it is written off - on the basis of the Act on writing off the object of fixed assets (except for vehicles) (f. 0306003), the Act on writing off vehicles ( f. 0306004).

Table 193

Accounting records

for the accounting of property transferred for free use

More on topic 18.24. Property transferred for free use (account 26):

1. Current accounts of education, distribution, redistribution and use of income
2. Insurance of property pledged to a credit union
3. 2.2. Legal significance of the system of state registration of rights to real estate and transactions with it for the protection of the interests of participants in mortgage lending.