What product group do calculators belong to? Attribution of accounting objects to wasps and mz

As in the case of any other property of an institution, the procedure for classifying these objects as one or another type of property is primarily determined by the period of its beneficial use. If the "useful" period of valuables exceeds 12 months, they are reflected as fixed assets in the relevant analytical accounts of account 0 101 00 000 "Fixed assets". If this period is 12 months or less, the said property is included in the inventories and reflect accounts 0 105 00 000 “Inventory” in the relevant accounts.

The flash card is an external storage peripheral. According to the All-Russian classifier of fixed assets OK 013-94 (OKOF), they were assigned code 14 3020340 "External storage devices". At the same time, in accordance with the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 No. 1), the useful life of this non-financial asset is 3 years. Thus, in general, the flash card should be accounted for as a fixed asset.

Accordingly, the costs of its acquisition should be charged to article 310 “Increase in the value of fixed assets” of KOSGU.

Calculators are, in fact, a means of mechanization and automation of managerial and engineering work (OKOF code 14 3010000). Such values ​​can be attributed to office equipment (OKOF codes 14 3010020, 14 3010180, 14 3010190). Accordingly, the useful life of this non-financial asset is 7 years. Therefore, in the general case, calculators should also be taken into account by the institution as fixed assets with the attribution of the costs of their acquisition at the expense of article 310 “Increase in the value of fixed assets” of KOSGU.

Expert opinion

The final decision to classify such property as flash cards and calculators as fixed assets (material stocks) can only be made by the relevant officials of the institution based on the specific characteristics of the assets being acquired. As a rule, these non-financial assets are classified as fixed assets and acquired at the expense of article 310 “Increase in the value of fixed assets” of KOSGU. At the same time, it is not at all excluded that the useful life certain types data non-financial assets defined in in due course will not exceed 12 months. And consequently, the acquisition of such assets will be carried out at the expense of Article 340 "Increase in the cost of inventories" of KOSGU.

A. Semenyuk, Expert of the Legal Consulting Service GARANT

V. Pimenov, Reviewer of the Legal Consulting Service GARANT

Based on materials from the reference book "Annual Report of Budgetary and Autonomous Institutions"
edited by V. Vereshchaka

Asset Category: Identification

To carry out operations in accounting, the object must be attributed either to inventories or to fixed assets (OS). Paragraph 38 of Instruction No. 157n establishes the criteria on the basis of which objects are classified as fixed assets.

An asset can be accepted for accounting as a fixed asset if the following conditions are simultaneously met:

• its useful life is more than 12 months;
• the object will be repeatedly or permanently used on the right of operational management in the activities of the institution when performing work, providing services, exercising state powers (functions) or for managerial needs;
• the asset is not classified as inventory.

In addition, for an accountant and a permanent commission of an institution, the presence of an object in the classifier OKOF OK 013-2014 (SNA 2008) is a reason to recognize it as a fixed asset.

What objects to consider in the materials

As part of inventories (MZ) take into account assets that do not fall under the criteria of fixed assets. However, there are exceptions. They are listed in paragraph 99 of Instruction No. 157n.

• special tools and fixtures (intended for serial and mass production);
• ready to install building construction and details;
• disabled equipment;
• equipment requiring installation and intended for installation;
• container for storage of inventory items;
• fishing gear (trawls, nets, nets, nets and other fishing gear), floating ropes;
• seasonal roads, mustaches and temporary branches of logging roads.
• temporary buildings in the forest with a service life of up to two years (in particular, mobile heating houses, boiler stations, pilot workshops, gas stations, etc.).

In the table you will find solutions on how to correctly identify some of the assets that are difficult to account for.

Table. The procedure for identifying objects of non-financial assets

Asset Category: Three Difficult Questions

1. In almost every institution, vases and table sets have been on the balance sheet for decades. A vase is tableware. According to paragraph 118 of Instruction No. 157n, dishes are attributed to account 105 06. However, paragraph 99 of Instruction No. 157n clearly defines the list of those items that, regardless of the service life, must be accounted for as materials.

Crockery is not included. But you should pay attention to the line "container for storing inventory items." After all, this is the purpose of the dishes. So, regardless of the period of operation of the vase, the accountant has the right to reflect it on account 105 00. The same situation with the table service. Therefore, in the account, you can, for example, write:

There are five vases on the balance sheet of the institution. Basically, these are gifts from suppliers. We take into account vases on account 105 36. We independently classified such an object as a dishware. Instruction No. 157n states that the dishes are included in other inventories.

2. Difficulties also arise when accounting for calculators, staplers and hole punchers.

According to the old OKOF OK 013-94, punchers and staplers could be accounted for under the code “Means for fastening and gluing documents and stationery envelopes” 14 3010330. However, in OKOF OK 013-2014 (SNA 2008), this line moved to the category “Other office machines” 330.28.23.23. So neither punchers nor staplers can be attributed to this position.

In the old OKOF, the calculator belonged to the code “Mathematical instruments and instruments ...” 14 3010190. According to the transitional key, objects that are accounted for by this code are now defined as “Offset sheet copy machines for offices” 330.28.23.22. But this does not correspond to the purpose of the calculator.

The new OKOF has another suitable code - "Counting machines" 330.28.23.13.110. Therefore, you can classify the calculator as an OS. But, since there is no code for the calculator in the Classification of Fixed Assets (Decree of the Government of the Russian Federation dated January 1, 2002 No. 1), the following rule should be fixed in the accounting policy, for example:

Calculators are taken into account as low value items included in fixed assets. Such a norm was lowered to us by the Founder. We draw up a single object for the same type inventory card group accounting, each object is assigned a unique item number.

3. Bags and cases for laptops, tablets, office phones can be made from different materials (fabric, plastic, etc.) and have both soft and hard designs.

If in an institution such objects are of the same type and, for example, are made of soft fabric, their service life may be less than a year. Then it is quite acceptable to attribute them to inventories.

But with regard to bags for laptops in a solid shockproof case, the situation is different. Their cost is more expensive, the service life is at least five years. In this case, it is necessary to take into account such property as part of the OS.

To avoid mistakes, it is necessary to register in the account:

We purchased three laptops along with bags. Hard case bags. The commission for the receipt and disposal of fixed assets determined the service life of such facilities to be 3 years. The accountant registered on account 101.38 "Other fixed assets".

How to fix if the fixed asset category is wrong

More often than not, errors occur when an object arrives at an institution for the first time. To correct it, the old entry is reversed and then the correct one is made. Let's look at an example.

Example:

The rural park of culture has purchased a gasoline-powered saw for felling dry trees.

The accountant took it into account on account 101 34 on the basis of the conclusion of the commission. He formalized this operation with postings:

DEBIT 4 106 31 310
CREDIT 4 302 31 730
6000 rub.
- reflected the value of the property;

DEBIT 4 101 34 310
CREDIT 4 106 31 310
6000 rub.
- the object is accepted for accounting as part of the OS and put into operation;

DEBIT 4 401 20 271
CREDIT 4 104 34 440
6000 rub.
- depreciation charged upon commissioning.

Later, the control and revision department discovered the error. Before the accountant made annual reporting, the following adjustments have been made:

DEBIT 4 106 31 310
LOAN 4,302 31,730 (STORNO)
6000 rub.
- the value of the property has been reversed;

DEBIT 4 101 34 310
LOAN 4,106 31,310 (STORNO)
6000 rub.
- fixed asset object is reversed;

DEBIT 4 401 20 271
CREDIT 4 104 34 440
6000 rub.
- depreciation reversed.

The accountant then wrote:

DEBIT 4 105 36 340
CREDIT 4 302 34 730
6000 rub.
- reflects the value of the received property.

After considering the issue, we came to the following conclusion:
The decision to assign calculators to the appropriate group of non-financial assets (fixed assets or inventories) is made by the commission on the receipt and disposal of the institution's assets based on their useful life.
When reflecting in the accounting of a budgetary institution operations for the receipt of objects of non-financial assets, when forming 1-4 categories of accounts 0 101 00 000 "Fixed assets", 0 105 00 000 "Material stocks", an analytical code of the type of function, service (work) of the institution is reflected, corresponding to the code of the section, subsection of the classification of budget expenditures, in 5-17 digits of the account number - zeros.
Regarding the formation of 1-17 digits of the account number 0 302 00 000 "Calculations for commitments"No exceptions are provided for by the provisions of Instructions NN 157n, 174n. When generating this account, general order, presented by Instructions N 157n, Instructions N 174n.

Rationale for the conclusion:
When making a decision to classify property as one or another group of non-financial assets, public sector institutions must be guided by the norms of the Instruction on the Application of a Single Chart of Accounts accounting for government agencies authorities (state bodies), bodies local government, public authorities off-budget funds, state academies Sciences, state (municipal) institutions, approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - N 157n), as well as federal standard accounting for organizations public sector"Fixed Assets", approved by the Ministry of Finance of Russia dated December 31, 2016 N 257n (hereinafter referred to as the GHS "Fixed Assets").
Attribution of property to fixed assets is carried out when the criteria listed in paragraphs. 38, Instructions N 157n, p.p. 7, 8 CGS "Fixed assets". Moreover, one of the criteria for classifying an object as fixed assets is its useful life: it must be more than 12 months, but the cost of the property when classifying it as fixed assets or inventories does not matter. At the same time, only those objects that are assets should be taken into account in the composition of fixed assets - the institution should expect economic benefits or useful potential from their use. In addition, in accordance with the provisions of the GHS "Fixed Assets", non-financial assets cannot be classified as fixed assets if they must be accounted for as part of inventories in accordance with the requirements of Instruction N 157n (see also section 3 " methodological recommendations on application of the GHS"Fixed assets", brought by the Ministry of Finance of Russia dated December 15, 2017 N 02-07-07 / 84237).
In this case, the final decision on the attribution of material assets to the composition of fixed assets or inventories is made by the commission on the receipt and disposal of assets of the institution (Instructions N 157n). This decision is subjective and is based on the professional judgment of specific officials of the institution in which the use (exploitation) of the property will be carried out (see, in particular, the Ministry of Finance of Russia of November 11, 2013 N 02-06-010 / 48099, of February 27, 2012 N).
When generating accounting account numbers, budgetary institutions use codes budget classification according to requirements:
- p.p. 21, Instructions N 157n;
- clause 2.1 of the Instructions for the application of the chart of accounts for accounting of budgetary institutions, approved by the Ministry of Finance of the Russian Federation of December 16, 2010 N 174n (N 174n).
So, in accordance with the indicated norms, on the accounts of the Working Chart of Accounts, approved by a budgetary institution as part of the formation of an accounting policy:
in 1-4 digits of the account number - the analytical code of the type of function, service (work) of the institution is indicated, corresponding to the code of the section, subsection of the classification of budget expenditures;
in 5-14 digits of the account number - zeros are reflected, unless otherwise provided accounting policy institutions;
in digits 15-17 of the account number - codes are indicated: the analytical group of the subtype of income, the type of expenses, as well as the analytical group of the type of sources of financing deficits.
At the same time, according to Instruction N 174n on accounts analytical accounting accounts 0 100 00 000 "Non-financial assets" and on accounts corresponding with them 0 401 20 200 "Expenses of the current financial year" (0 401 20 241, 0 401 20 242, 0 401 20 270) zeros are reflected in 5-17 digits of the account number unless otherwise provided by the requirements designated purpose allocated funds. The exception here is the accounts of the analytical accounting of accounts:
- 0 106 00 000 "Investments in non-financial assets";
- 0 107 00 000 "Non-financial assets in transit";
- 0 109 00 000 "Manufacturing costs finished products performance of works and services".
Thus, when reflected in current year in the accounting of a budgetary institution of operations for the receipt of objects of non-financial assets, referred, in particular, to fixed assets or inventories, when forming 15-17 categories of accounts 0 101 00 000 "Fixed assets", 0 105 00 000 "Inventory" zeros are indicated , unless otherwise provided by the requirements of the intended purpose of the allocated funds. However, if necessary state-financed organization has the right, within the framework of the formation of an accounting policy, to provide for the procedure for reflecting 5-17 categories.
With regard to the formation of 15-17 digits of the account number 0 302 00 000 "Settlements under the obligations assumed", no exceptions are provided for by the provisions of the Instructions NN 157n, 174n. Accordingly, when forming 1-17 bits of these accounts, the general procedure presented above is applied.

Prepared answer:
Legal Consulting Service Expert GARANT
Pashkina Elena

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina

You will need

• Documents confirming the receipt of the calculator (invoice, consignment note, sales receipt).

Instruction

Capitalize his acquisitions based on primary documents. In accounting, do the following: - Debit account 10 "Materials" subaccount 9 "Inventory and household", Credit account 60 subaccount 1 "Settlements with suppliers" - the receipt of the calculator at the actual cost is taken into account; - Debit 19 "VAT", Credit account 60 subaccount 1 "Settlements with suppliers" - including VAT on purchased materials.

Draw up a receipt order in the form of M-4, assigning an item number to the calculating machine. Sign drawn up by responsible employees.

Arrange the transfer of the calculator into operation by drawing up a request-waybill in the form of M-11. In accounting, make the following entry: - Debit of account 26 "General expenses" (debit of account 20 "Main production", 25 "General production expenses", 44 "Sales expenses"), Credit of account 10 "Materials" subaccount 9 "Inventory and household accessories".

In tax accounting, when calculating the taxable base for income tax, write off the cost of the calculator as part of other expenses associated with production and sales (in accordance with subparagraph 24 of paragraph 1 of article 264 tax code Russian Federation).

Write off a calculator that has expired or failed by drawing up an inventory write-off act. The document is drawn up according to the site of the organization where it was put into operation. Usually write-off of inventories carried out by a special commission created by order of the head.

Perform this procedure after the inventory, when other failed material values in order to write them off in one act, drawn up for a division or a financially responsible person.

note

Firms operating on the simplified tax system can write off calculators and other stationery on expenses on the day of payment, regardless of whether they are put into operation or not. (Letter of the Ministry of Finance of the Russian Federation dated October 27, 2010 No. 03-11-11 / 284 "On the procedure for writing off raw materials and materials for production."

Sources:

• Approximate form of the act of writing off materials.
• Wording technical opinion to write off MT

Under the influence of time natural conditions and actually in the process of operation, fixed assets tend to gradually wear out. They are changing appearance, reduction of technical and operational capabilities, physical qualities. As a result, the initial cost of fixed assets is reduced by writing off depreciation.

Instruction

Depreciation deductions are usually calculated if the book value of the object exceeds 10,000 rubles. - the cost of acquiring an object and the costs of bringing it to a working condition, minus refundable taxes, such as VAT. The calculation of depreciation deductions for fixed assets starts from the first month following the month of their acquisition.

Depending on the expected service life (from 1 year and over 30 years), fixed assets are classified into 10 fixed assets. The specific service life of certain equipment, based on the classification data, is set by the enterprise independently.

Example: you need to calculate depreciation for a metal-cutting machine worth 140 thousand rubles purchased in July. According to the classification of fixed assets, a metal-cutting machine belongs to group 5 with a service life of 7 years 1 month to 10 years inclusive. The entity has set a useful life of 9 years (9 * 12 = 108 months).

Determine the monthly depreciation rate. It is equal to 0.93% (1/108 * 100).

Thus, monthly depreciation deductions for a metal-cutting machine, starting from August, will amount to 1,302 rubles (140,000 * 0.93%).

In the non-linear calculation of depreciation, the formula K \u003d (2 / n) * 100 is used.

At the same time, in the first month of operation, depreciation is calculated from book value equipment, and in all subsequent - from the residual value of the equipment, i.e. minus estimated depreciation.

Example: calculating the depreciation of a laptop worth 36,000 rubles purchased in January using a non-linear method. It belongs to the 3rd group according to the classification of fixed assets. Service life is from 3 years 1 month to 5 years inclusive. The entity has set a useful life of 5 years (60 months).

The depreciation rate will be 3.33% (2 / 60 * 100). In February, depreciation deductions will amount to 1,200 rubles (36,000 * 3.33%). In March, depreciation will amount to 1158 rubles. 84 kop. (36000-1200)*3.33%. In April - 1120 rubles. 25 kop. (34800-1158.84)*3.33%.

Depreciation is calculated in this way until the residual value of the laptop decreases 8000 rubles. Then it is written off in equal installments, starting from the month following the month in which the residual value became no more than 8,000 rubles.

Let's say that in October the residual value became equal to 7890 rubles, and 6 months remained before the end of the useful life. In this case, monthly depreciation charges, starting from November and until the write-off of fixed assets, will amount to 1315 rubles (7890/6).

Sources:

• Calculation of depreciation in small business (methods)
• how to calculate equipment depreciation

Depreciation is a decrease in the value of property per unit of time during operation. At the same time, the calculation of depreciation charges in the company is necessary to calculate the profit subject to taxation, as well as to calculate own funds when expanding production and modernization and to determine the real book value of the property.

Instruction

To calculate depreciation, you can apply the method of writing off the cost in proportion to the volume of production

Municipal government agency capital construction City Administration” In June 2015, calculators were bought under a contract for the supply of stationery. In the specification to the contract, among other things, calculators are indicated. Accepted as inventories. at 105.36 340Is this correct???? Some sources say that calculators are the main means. And if so, what should I do now??? Do I need corrective entries? (I have been a new chief accountant since August). Thank you!

Answer

The main criterion for property belonging to the category of fixed assets in accounting is its useful life. If this period exceeds 12 months, the property may be classified as fixed assets. At the same time, in ambiguous situations, the institution is given the right to decide where to attribute material assets (to fixed assets or inventories), fixing this in its accounting policy.

Considering that calculators, in accordance with the All-Russian Classifier of Fixed Assets (OKOF), belong to the category of office equipment - copying equipment, office automatic telephone exchanges, typewriters, calculators, etc. (OKOF code 14 3010000), it is necessary to reflect corrective entries in accounting and reflect calculators as part of fixed assets.

Based on the fact that the operation for the purchase and payment of calculators was carried out in the current 2015 fiscal year, then the institution has the opportunity to correct (clarify) the budget classification codes (KOSGU, type of expenditure) for which cash transactions on a personal account from KOSGU 340 to KOSGU 310 through a branch Federal Treasury RF ( financial authority) in which a personal account is opened for the institution.

Operations for the acceptance of calculators for accounting must be corrected by reflecting additional accounting records and the "red reversal" method based on accounting statement(f. 0504833), including:

Reflection of the removal of calculators previously accepted for accounting as part of inventories:

Debit of account 1.105.36.340 Credit of account 1.302.34.730 - using the "red reversal" method

Reflection of acceptance for accounting of calculators as part of fixed assets:

Account debit 1.106.31.310 Account credit 1.302.31.730

Account debit 1.101.34.310 Account credit 1.106.31.310

Posting data and editing of KOSGU for payment must be reflected in the current reporting period but until December 31, 2015.

Rationale

additional vocational education"International Finance center”, State Counselor of the Russian Federation, 2nd class, Ph.D. n.

Stanislav Bychkov, deputy director of the department budget methodology Ministry of Finance of Russia

Tamara Grekova, Head of the Accounting and Reporting Department of the Moscow Healthcare Department

1. What property belongs to fixed assets

OS membership criteria

The main criterion for property belonging to the category of fixed assets in accounting is. If this period exceeds 12 months, the property may be classified as fixed assets. If it does not exceed - property.*

In addition to the term, the inclusion of property in fixed assets also depends on the nature of its use. Fixed assets may be recognized as property that will be used in the course of the institution's activities: in the performance of work, the provision of services, the exercise of state powers (functions), for management needs. At the same time, fixed assets include objects that belong to the institution on the basis of the right of operational management and are in operation, in stock, on conservation, leased or leased (subleasing). *

Such rules are established by the Instructions for to a single plan accounts No. 157n.*

Situation: is it necessary to include a flash card in fixed assets in accounting *

Flash cards can be attributed to both and to. Solution . After all, it is he who is responsible for its correctness.

Let's now consider the reasons for inclusion in each of the groups.

fixed assets

A flash card is an external device that is designed to accumulate (storage) information. In accordance with (OKOF), external storage devices belong to the group "Electronic computing equipment" (code according to - 14 3020340). According to, approved, electronic computing technology is included in the second depreciation group(code according to - 14 3020000). Accordingly, the useful life of a flash card is three years.*

The main criterion for property belonging to the category of fixed assets in accounting is. If this period exceeds 12 months, the property may be classified as fixed assets. Since the flash card has a useful life of three years, it must be included in property, plant and equipment (subject to ) ().*

If you decide to include a USB flash drive as part of fixed assets, reflect the costs of its acquisition under the “Increase in the cost of fixed assets” (approved instructions).*

In accounting, consider the flash drive on the corresponding analytical account. After all, a flash drive according to (code 14 3020340) belongs to the subsection, and this account 101.04 “Machinery and equipment”.

inventories

Given the purpose, timing and procedure for using a flash card, and take into account the flash drive in the composition. For example, if it is known immediately upon purchase that the flash card will be used for no more than 12 months.*

It is also necessary to take into account the departmental orders of the founder. For example, in the territorial bodies of the Treasury of Russia, flash drives and other magnetic and optical media are classified as inventories, which is enshrined in a departmental order ().

The cost of purchasing a flash drive, which will be accounted for as part of inventories, reflect under "Increase in the cost of inventories" (