What is non-produced property. Accounting for non-produced assets

Non-produced objects include objects of non-financial assets that are not products of production and are used in the activities of the institution * (2). Ownership rights to them must be established and legislated. The term "land" refers to land, as well as capital expenditures on them that are not related to the construction of certain structures, for example, the costs of measures to improve land for agricultural use (site planning, uprooting for arable land, clearing stones and boulders, cutting hummocks, clearing thickets, cleaning water bodies, land reclamation, drainage, irrigation and other works that are inseparable from the land). At the same time, expenses for the construction of buildings or structures (roads, tunnels, etc.) are not taken into account as non-produced assets.

Subsoil resources include:
- natural resources, the volume of which is confirmed by relevant documents (oil, gas, coal, mineral reserves);
- non-cultivated biological resources (animals and plants);
- water resources (aquifers and other groundwater resources).

Other non-produced assets include other types not mentioned above (for example, the radio frequency spectrum).

If one or another non-produced asset (for example, a land plot) is received by an institution for permanent (perpetual) use, then its value is not reflected in the NLA. Such a plot is accounted for in the balance on account 01 “Property received for use”.

Unlike fixed assets and intangible assets, depreciation is not charged on non-produced assets.

Formation of the initial cost of NPA upon purchase

In the accounting of an institution, non-produced assets are reflected in separate accounts analytical accounting at their original cost. It is formed at the time of involvement of assets in the economic (economic) turnover * (3).

The initial cost of fixed assets and NLA is formed according to similar rules. So, it includes:
- amounts paid to the seller;
- expenses for payment of information and consulting services;
- registration fees, state fees and other similar payments;
- amounts of remuneration of intermediary organizations;
- other costs directly related to the acquisition of non-produced assets.

If a non-produced asset will be used in transactions that are not subject to VAT, then the amount of "input" tax on it is included in the initial cost of this property. When acquiring an asset for conducting taxable activities, the amount of “input” VAT on it is accepted for deduction according to the rules established by tax legislation *(4).

In contrast to the procedure for the formation of the cost of fixed assets general running costs the cost of a non-produced asset is not affected. Even if they are directly related to its acquisition. In addition, the cost of this property and the costs of bringing objects of non-produced assets into a state suitable for further use * (5) do not increase.

Expenses for the acquisition of non-produced assets are initially reflected in the debit of account 0 106 00 000 “Investments in non-produced financial assets» analytical account 0 106 13 000 “Investments in non-produced assets - real estate of the institution”.

After the initial cost of NLA is formed, all costs accumulated on this account are written off to the debit of account 0 103 00 000 "Non-produced assets" (for the corresponding analytical accounts).
Please note: for non-produced assets involved in economic circulation for the first time, special rules have been established for determining the initial cost. It is equal to their market price, effective on the day the assets are accepted for accounting * (6). That is, in such a situation, the initial cost is formed in the same manner as when receiving assets free of charge.

Like any other property, non-produced assets can be acquired in several ways. For example, purchased from a third party, received under a barter agreement or free of charge. In each of these cases, the initial cost of NLA is formed differently.

Example
Through income-generating activities, the institution acquired a land plot. Its cost is 2,300,000 rubles. (Not subject to VAT). When purchasing the plot, the institution used information services. Their cost amounted to 236,000 rubles. (including VAT - 36,000 rubles). For legal support of the land purchase and sale transaction, the institution paid for the services of a third-party organization. Their cost was 15,000 rubles. (including VAT - 2288 rubles).

To conclude a contract for the sale of land, an employee of the institution was sent to business trip. The cost of it, including VAT, amounted to 6800 rubles, including: daily allowance - 1200 rubles, travel expenses - 2400 rubles, accommodation - 3200 rubles.

To simplify the example, off-balance sheet accounting Money institution is not listed.

The land plot will be used in the activities of the institution, not subject to VAT. Operations for the acquisition of NLA will be reflected in the accounting records of the institution:

- 2,300,000 rubles. - taking into account the cost of acquiring a land plot and accounts payable before the seller
Debit 2,302 33,830 Credit 2,201 11,610
- 2,300,000 rubles. - transferred funds from personal account in the treasury to the seller of the land plot;

- 236,000 rubles. - the costs of information services provided by a third party are written off as an increase in the cost of the site (including "input" VAT);

- 236,000 rubles. - funds were transferred from the personal account in the treasury in payment for information services;
Debit 2,106 13,330 Credit 2,302 26,730
- 15,000 rubles. — the costs of legal support for the purchase and sale of a land plot are taken into account (including "input" VAT);
Debit 2,302 26,830 Credit 2,201 11,610
- 15,000 rubles. — the services of a third-party organization for legal support of the transaction were paid from the personal account of the institution in the treasury;
Debit 2,401 20,226 Credit 2,208 12,660
- 1200 rub. - the cost of paying per diem to a seconded worker is included in the current expenses of the institution;
Debit 2,401 20,222 Credit 5,208 22,660
- 2400 rub. - the cost of travel for a seconded worker is included in the current expenses of the institution;
Debit 2,401 20,226 Credit 2,208 26,660
- 3200 rub. — the cost of paying for the accommodation of a seconded worker is included in the current expenses of the institution.
The initial cost of the land will be:
2,300,000 + 236,000 + 15,000 = 2,551,000 rubles
When a land plot is included in the composition of non-produced assets, an entry is made in the accounting:

- 2,551,000 rubles. - the purchased land plot is included in the non-produced assets of the institution.

NPA under an exchange agreement

The initial cost of non-produced assets acquired under an exchange agreement is established according to general rules. It is equal to the value of the values ​​transferred in exchange * (7). It is determined based on the prices at which the institution sells similar property in normal conditions. The Instruction does not provide for the inclusion in the initial cost of NLA received under contracts with the fulfillment of obligations (payment) in non-monetary funds, additional costs incurred by the institution upon their acquisition (for example, payment for information, consulting or intermediary services). In our opinion, such costs can either be included in the initial cost of a non-produced asset * (8), or reflected in the current expenses of the institution. The accounting procedure for such costs is determined accounting policy organizations.

Example
As part of an income-generating activity, an institution acquires a non-produced asset - a land plot. The land will be used in transactions subject to VAT.

In exchange for the plot, the seller receives 1000 units. goods. Usually the institution sells them at a price of 5900 rubles. per unit (including VAT - 900 rubles). The unit cost of the transferred goods is 4200 rubles. The deal is assumed to be equal.

The total value of the goods transferred in exchange was:
5900 rub. x 1000 units = 5,900,000 rubles. (including VAT - 900,000 rubles).

The cost of paying for consulting services amounted to 236,000 rubles. (including VAT - 36,000 rubles). The cost of paying the state duty for registering the right to a land plot amounted to 15,000 rubles. According to accounting policy institutions such expenses are included in the cost of non-produced assets.
To simplify the example, the off-balance sheet accounting of the institution's funds is not given.

Operations for the shipment of goods and the acquisition of a site in the accounting of the institution will be reflected in the entries:
Debit 2,205 31,560 Credit 2,401 10,130 - 5,900,000 rubles.
- reflected income from the sale of goods of the institution on the date of fulfillment by the counterparty of counter obligations, that is, on the day of the last of the counter shipments (unless otherwise provided by the exchange agreement);
Debit 2,401 10,130 Credit 2,303 04,730
- 900,000 rubles. - VAT is charged on income from the sale of goods of the institution;
Debit 2,401 10,130 Credit 2,105 38,440
- 4,200,000 (1,000 units x 4,200 rubles/unit) - the cost of goods transferred in exchange for a land plot was written off;
Debit 2,106 13,330 Credit 2,302 33,730
- 5,900,000 rubles. — the costs of acquiring a land plot and accounts payable to the supplier are taken into account (VAT is not subject to);
Debit 2,210 01,560 Credit 2,302 26,730
- 36,000 rubles. - the amount of "input" VAT on the costs of information services related to the acquisition of the site was taken into account;
Debit 2,106 13,330 Credit 2,302 26,730
- 200,000 rubles. (236,000 - 36,000) - the costs of information services are written off as an increase in its cost (excluding "input" VAT);
Debit 2,302 26,830 Credit 2,201 11,610
- 236,000 rubles. — expenses for information services were paid from the personal account of the institution in the treasury;



- 15,000 rubles. — paid government duty from the institution's account.
The initial cost of the plot will be:
5,900,000 + 200,000 + 15,000 = 6,115,000 rubles
When the site is included in non-produced assets and reflected tax deduction for VAT in the accounting institutions make entries:
Debit 2,103 11,330 Credit 2,106 13,330
- 6,115,000 rubles. - the land plot is reflected in the regulatory legal acts of the institution;
Debit 2,303 04,830 Credit 2,210 01,660
- 36,000 rubles. — accepted for deduction of "input" VAT on information services related to the acquisition of a land plot.
When offsetting debts arising from this transaction, an entry is made in the accounting:
Debit 2,302 33,830 Credit 2,205 31,660
- 5,900,000 rubles. - debts under the exchange agreement were set off.

If the value of the values ​​transferred in exchange cannot be determined, the initial cost of the non-produced asset is determined on the basis of those prices at which “in comparable circumstances, similar non-financial assets"*(9). That is, in fact, in this situation, the non-produced asset is accounted for at the market price.

NPA received free of charge

Upon receipt of non-produced assets free of charge (for example, under a gift agreement), they are reflected in the accounting records of the institution at the market price in force on the date of posting * (10). The market price is the price at which the property can be sold.

Additional costs incurred by the institution when acquiring such non-produced assets (for example, the costs of their state registration) are included in their initial cost * (11).

Neither the Instructions nor the Chart of Accounts establish the procedure for recording such transactions in accounting. In our opinion, the same rules may apply in this situation as for similar transactions with property, plant and equipment. So, if at the time of receipt of non-produced assets, their initial value is formed immediately (that is, the institution does not incur additional costs), then their value is reflected, bypassing account 0 106 00 000 “Investments in non-financial assets”. The resulting asset is credited to account 0 103 00 000 "Non-produced assets" (according to the relevant analytical accounts) in correspondence with account 0 401 10 180 "Other income". If the institution incurs certain expenses for the acquisition of non-produced assets, then they are initially accumulated on account 0 106 00 000 with subsequent write-off to account 0 103 00 000.

Example
The institution received a land plot free of charge. Its market value, documented, amounted to 1,800,000 rubles. The cost of paying the state duty for registering the right to a land plot amounted to 15,000 rubles. To simplify the example, the off-balance sheet accounting of the institution's funds is not given.
Operations for the acquisition of a plot will be reflected in the accounting records of the institution:
Debit 2,106 13,330 Credit 2,401 10,180
- 1,800,000 rubles. - reflected the market value of the land;
Debit 2,106 13,330 Credit 2,303 05,730
- 15,000 rubles. - the state fee for state registration of rights to a land plot has been charged;
Debit 2,303 05,830 Credit 2,201 11,610
- 15,000 rubles. - the state fee has been paid from the personal account of the institution;
Debit 2,103 11,330 Credit 2,106 13,330
- 1,815,000 rubles. (1,800,000 + 15,000) - the land plot is reflected in the non-produced assets of the institution at historical cost.

Other sources of NLA income

The head office of the institution may transfer the non-produced asset to its affiliate, which has accounting authority. The opposite situation is also possible: the head unit receives the legal and legal documents that were previously transferred to the branch or acquired by it. In such a situation, the received asset is reflected in the debit of account 0 103 00 000 “Non-produced assets” (bypassing account 0 106 00 000 “Investments in non-financial assets”) in correspondence with account 0 304 00 000 “Other settlements with creditors” (analytical account 0 304 04 330 "Intradepartmental settlements for the acquisition of non-produced assets").

When the NLA is transferred to the institution from the founder to operational management, it is also received at the book value reflected in the founder's accounting. The received property is reflected in the debit of account 0 103 00 000 "Non-produced assets" in correspondence with analytical account 0 210 06 000 “Settlements with the founder”.

In the inventory process, legal acts that are not reflected in the accounting records of the institution can be identified.
Such values ​​should be capitalized. They are reflected at market value based on the decision of the commission on the receipt and disposal of assets. The identified property is reflected in the debit of the relevant accounts of the analytical accounting of account 0 103 00 000 “Non-produced assets” in correspondence with the account for accounting for other income of the institution 0 401 10 000 “Income of the current financial year” (analytical account 0 401 10 180 “Other income”).

Revaluation of legal acts

As in the case of fixed assets or intangible assets, the institution must conduct a revaluation of the value of non-produced assets in the time and manner established by the Government of the Russian Federation * (12).
For this type of property, general rules reflect the results of such a procedure. Revaluation is carried out at the beginning of the current financial year. At the same time, its results in the balance sheet for last year do not take into account (columns 7-10 "At the end of the reporting period"). The replacement cost of non-produced assets is indicated in the balance sheet of the current financial year in columns 3-6 “At the beginning of the year”. Therefore, in the event of a revaluation, data on the value of non-produced assets in columns 7-10 of the balance sheet for the past year and columns 3-6 of the balance sheet for this year will not match.

Revaluation of both fixed assets and non-produced assets can be carried out in two ways:
- index - the cost of NLA increases or decreases by the conversion factors determined by Rosstat;
- direct recalculation - the cost of legal acts is brought to their market price at the date of the revaluation (for example, based on expert opinions independent appraisers).

So far, the revaluation of state (municipal) property by the method of direct recalculation has never been carried out. However, it is not planned to be carried out in the foreseeable future. Therefore, we will not consider this method. The value of non-produced assets can be either increased (when they are revalued) or reduced (when they are devalued).

If the recalculation indexes for one or another NLA are higher than one, then the non-produced asset must be revalued. The amount by which the asset is revalued is reflected in the debit of account 0 103 00 000 “Non-produced assets” (the corresponding analytical account) and the credit of account 0 401 30 000 “ Financial results past reporting periods.

Example
The institution conducts a revaluation of a land plot previously acquired at the expense of the organization's income-generating activities. The initial cost of a non-produced asset is 1,650,000 rubles. Revaluation is carried out by the index method. According to Rosstat data, a cost conversion factor of 1.03 is set for this section.

The value of the non-produced asset must be increased by:
RUB 1,650,000 x 1.03 - 1,650,000 rubles. = 49,500 rubles.
The operation of revaluation of the land plot is reflected in the entry:
Debit 2,103 11,330 Credit 2,401 30,000
- 49 500 rubles. — the cost of a non-produced asset was increased by the amount of its revaluation.

1,650,000 + 49,500 = 1,699,500 rubles
At the same time, in the balance sheet for the last financial year (column "At the end of the reporting period"), the land plot is reflected at the previous cost of 1,650,000 rubles.

If the recalculation indices for one or another NLA are less than one, then the cost of the non-produced asset must be reduced. The amount by which the asset is depreciated is reflected in the debit of account 0 401 30 000 “Financial result of previous reporting periods” and the credit of account 0 103 00 000 “Non-produced assets” (for the corresponding analytical accounts).

Example
The institution conducts a revaluation of the land plot previously received from the founder. The initial cost of a non-produced asset is 1,840,000 rubles. Revaluation is carried out by the index method. According to the data of Rosstat for this non-produced asset, the value conversion factor is set at 0.98.

The value of the non-produced asset must be reduced by:
RUB 1,840,000 — 1,840,000 rubles. x 0.98 = 36,800 rubles.
Land devaluation operations are reflected in the following entry:
Debit 4,401 30,000 Credit 4,103 11,430 - 36,800 rubles.
- the cost of the NPA has been reduced by the amount of its markdown.
In the balance sheet for the current financial year, line 070 (columns "At the beginning of the year") will reflect a new book value non-produced asset in the amount of:
1,840,000 - 36,800 = 1,803,200 rubles
At the same time, in the balance sheet for the last financial year (column "At the end of the reporting period"), the land plot is reflected at the previous cost of 1,840,000 rubles.

Opinion
Alexander Semenyuk, Expert of the Legal Consulting Service GARANT, State Counselor of the Russian Federation, Grade 3

Under involvement in economic circulation, for example, land plots refers to the use of land, including all types of impact on them in the course of economic and other activities. Involvement of land plots in economic turnover, in particular, are:
- acquisition of land plots;
- sale of land plots;
- transfer of land plots to other budgets, state and municipal organizations of another budget, non-governmental organizations.

Opinion
Alexander Semenyuk, Expert of the Legal Consulting Service GARANT, State Counselor of the Russian Federation, Grade 3
Vladimir Pimenov, reviewer of the legal consulting service GARANT

According to article 20 of the Land Code of the Russian Federation, land plots are provided to state (municipal) institutions for permanent (unlimited) use. Wherein legal entities, possessing land plots on the right of permanent (perpetual) use, are not entitled to dispose of these land plots.

State registration of the right to permanent (unlimited) use of land plots and their registration in the cadastral register cannot be considered as grounds for accepting such land plots for balance accounting (clause 2.1.1 of the clarifications of the Department of Finance of the Volgograd Administration dated 01/22/2010). In other words, only those land plots for which the subject of accounting (for example, a government body or local government), in accordance with the Land Code of the Russian Federation, there is a right of disposal (letter of the Ministry of Finance of Russia dated 05.26.2006 N 02-14-10a / 1406).
At the same time, in accordance with the provisions of paragraph 1 of clause 332 of Instruction N 157n, property received with the right of perpetual use must be accounted for by the institution on off-balance accounts. Therefore, until the land plot is involved in the economic (economic) turnover, it must be taken into account by the institution for balance.

At the same time, the specialists of the financial department in their explanations expressly point out that from January 1, 2011, land plots used by institutions on the right of permanent (unlimited) use (including those located under real estate objects) are subject, on the basis of a document (certificate) confirming the right to use the land plot, reflection on their cadastral value on off-balance account 01 “Property received for use” of the Unified Chart of Accounts (letter of the Ministry of Finance of Russia dated 10/21/2011 N 02-06-07 / 4680). Acceptance for accounting of land plots that were not previously reflected as of January 1, 2011 on off-balance account 01 "Property received for use" should be carried out on the basis of a Certificate (form 0504833).

*(1) paragraph 78 of the Instruction, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as the Instruction)
*(2) paragraph 70 of the Instructions
*(3) paragraph 71 of the Instructions
*(4) paragraph 72 of the Instructions
*(5) paragraph 72 of the Instructions
*(6) paragraph 23 of the Instructions
*(7) paragraph 24 of the Instructions
*(8) paragraph 23 of the Instructions
*(9) paragraph 24 of the Instructions
*(10) paragraph 25 of the Instructions
*(11) paragraph 25 of the Instructions
*(12) paragraph 28 of the Instructions

Non-productive assets in budget accounting -this is an erroneous name for non-produced assets that are part of the non-financial assets of a budgetary institution. What kind of non-financial assets can be classified as non-produced (non-productive)? We understand.

What applies to non-productive assets of a budgetary organization

Most often, the term “non-productive assets” is erroneously referred to as non-produced assets in relation to accounting issues in budgetary organizations. Non-produced assets are what is not produced by man, that is, resources that are bestowed on us by nature. Such assets are used by us, improved, developed, mined, sometimes destroyed, but we (most often) cannot produce them.

The concept of non-produced assets is given in clause 70 of the instruction approved by order of the Ministry of Finance dated 01.12.2010 No. 157n (account 10300). In budget accounting, normalized by order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n, account 0010310000 is used to account for non-produced assets, sub-accounts for each type of asset are also indicated there. Subaccount 001031000 generates data on present value all non-produced assets of the institution that are real estate.

These types of assets include:

• Earth,
• subsoil resources,
• other non-produced assets.

The main non-produced asset that most budgetary organizations belonging to the authorities have government controlled different levels, is the earth. Sub-account 0010311000 reflects the value of land as a non-financial asset of the institution. Sub-accounts 0010311330 and 0010311430 allow you to adjust the initial cost of this asset upward or downward, respectively.

The initial cost of subsoil resources (water and minerals) is reflected in subaccount 0010312000. The increase and decrease in the cost of resources is carried out, respectively, on subaccounts 00103312330 and 0010312430.

Other non-produced assets have sub-account 0010313000, and sub-accounts 0010313330 and 0010313430 are used to reflect the increase or decrease in their value.

Accounting entries for transactions with non-produced assets in budgetary organizations

Non-produced assets can be taken on the balance sheet budget organization as a result:

• acquisitions (purchases, transfers for use, donations);
• transfer to operational management;
• identification of unrecorded objects of non-produced assets during the inventory.

The receipt of non-produced assets in accounting is reflected in the following entries (clauses 20-21 of order No. 174n):

Write-off (disposal) of non-produced assets is reflected in the accounting by the following entries (clauses 22, 23 of order No. 174n):

Forms of primary documents, which are used to draw up transactions on the movement of non-produced assets, approved by order of the Ministry of Finance dated 30.03.52 No. 52n.

Accounting procedure for non-produced assets of an autonomous institution

Order of the Ministry of Finance dated December 23, 2010 No. 183n establishes the Chart of Accounts and instructions for its use for institutions that are autonomous. The structure of the Chart of Accounts for autonomous companies is not much different from the Unified Chart of Accounts for accounting in budget institutions established by order 157n.

Structure of non-financial assets in the chart of accounts autonomous institution similar to the structure of non-financial assets given in Order No. 174n for budgetary institutions.

Results

The expression "accounting for non-productive assets in budgetary institutions" has the wrong wording, since accounting for state employees implies the division of assets not into production and non-production, but into financial and non-financial. Non-productive assets are most often called non-produced assets, the accounting of which we considered in the article.

The managers of many enterprises, in an effort to improve the conditions of work and leisure of employees, acquire property that is not intended for use in manufacturing process or to meet the management needs of the organization. Such items include, for example, kettles, microwave ovens, refrigerators, fitness equipment, medical equipment, air conditioners, etc. Although this property is classified as a non-produced asset, it should be taken into account. In our article, we will talk about the nuances of posting such objects, the features of taxation and other important points.

Relevance of the issue

Difficulties in taking into account the fixed assets of the enterprise cause some problems in calculating the base for property tax. How to use the possibility of recognizing in expenses the costs of acquiring valuables? Can non-produced assets be subject to VAT? What should an accountant do so that the company does not have problems with the IFTS? There are a lot of questions. Let's figure it out.

What is "non-produced assets" in accounting?

Today, there are two approaches to reflecting the objects in question. On the one hand, in the Regulations on keeping records, the division of property is not carried out. On the other hand, on the basis of paragraph 4 of PBU 6/01, one of the main conditions for recognizing an object as a fixed asset is its use in the production process, when performing work or providing services, or for the management needs of the company. Another important criterion is the ability of the property to make a profit.

In the first case, investments in non-produced assets, including the costs of acquiring them, bringing them to a state suitable for use, are reflected in the account. 08 and debited to the account. 01.

In the second case, experts believe that since the objects are not directly related to production, it means that they cannot bring profit. It follows from this that, in accordance with paragraph 12 of PBU 10/99, the costs of non-produced assets should be accounted for on sub-account 91.2 as non-operating costs.

Reflection of legal acts in accounting

Let us first consider the features of documentation in the framework of the first approach.

By general order, the repayment of the cost of fixed assets is carried out by accruing depreciation. But since non-produced assets are not directly related to production, depreciation should be charged to other expenses, reflected in the subaccount. 91.2 "Other expenses and income".

The period of useful operation of the object for depreciation is set by the enterprise when the property is entered into, in accordance with the requirements of the OS Classifier. Since we are talking about fixed assets for non-production purposes, the amount of VAT is not deductible, but is included in other costs. In this case, the accountant generates the following postings:

• Dt c. 91 subaccounts 91.2 Kt 19 - the amount of VAT is included in other expenses.
• Dt c. 91 subaccounts 91.2 Kt 02 - the depreciation rate is included in other expenses.

This option, as practice shows, quite suits the inspectors of the Federal Tax Service.

According to a number of experts, on the basis of sub. 1 p. 1 art. 264 of the Tax Code, such a tax may well be included in the costs taken into account by an economic entity when taxing profits.

Explanations of the Ministry of Finance

The letter of the Ministry of Finance No. 03-06-01-04/209 dated 04/21/2005 confirms the possibility of accounting for non-produced assets as part of fixed assets. The agency proposes to use labor law norms to justify the inclusion of information about legal acts on the account. 01.

The Ministry of Finance gives its explanations on an example. The letter considers the issue of the possibility of referring to fixed assets microwave oven and refrigerator. These objects, in fact, correspond because their service life exceeds 12 months. The determining moment in deciding on the rules for accounting for this property is the presence in the collective agreement of a clause on the working conditions of personnel. Items that are acquired in order to implement the provisions of this agreement are considered fixed assets. This conclusion was made by the Ministry of Finance on the basis of Art. 163 TK. The employer is obliged to create working conditions for the personnel that meet the requirements for labor protection and safety.

In addition, the agency notes that if the collective agreement provides not only for the provision of food for employees, but also for the provision of, for example, a microwave oven or a refrigerator, then these objects will be recognized as fixed assets.

Other case studies

Of course, in addition to a microwave oven and a refrigerator, other non-produced assets can be used in the enterprise. The possibility of including them in the OS depends mainly on the ability of management to justify their "production and management" purpose.

AT judicial practice there are cases when the costs of depreciation of curtains with lambrequins, a sofa, a table, an armchair, curtains are recognized as management costs. Taxpayers justify the decision to include them in the OS by the fact that these items were directly involved in the activities of the organization. And the work of the company, in turn, consisted of information services, advising on commercial issues, conducting marketing research, analyzing the effectiveness of the operation oil complex.

Accounting as part of non-operating expenses

If you use the second approach to reflecting legal acts, then the accountant makes the following entries:

• Dt c. 91 subaccounts 91.2 Kt c. 60 - reflects the costs of acquiring non-production property.
• Dt c. 19 ct sc. 60 - accounted for input VAT.
• Dt c. 60 Kt sc. 51 - payment of legal acts.

VAT reflection options

Methods of accounting for tax depend on the occurrence of the object of taxation. As the Federal Tax Service explains in its letter No. 03-1-08 / 204 / 26-В088 of 2003, if the transfer of non-production property is not related to the formation of the base, then VAT should be taken into account on the subaccount. 91.2 "Miscellaneous costs". The result is a record:

Dt c. 91 subaccounts 91.2 Kt c. 19 - write-off of input VAT.

If resources intended for the enterprise's own needs are transferred to it structural divisions, the situation is twofold. So, on the one hand, there will be a taxable turnover for the tax:

Dt c. 91 subaccounts 91.2 Kt c. 68 - the amount of VAT was charged on the transfer of property (services, works) for own needs.

On the other hand, the payer has the right to present the tax amount for deduction:

Dt c. 68 ct sc. 19 - the amount of VAT is accepted for deduction.

The Ministry of Finance adheres to the same tax accounting position in letter No. 03-03-04/2/9.

A few more words about tax accounting

Above, we partially dealt with the reflection of information on taxation. However, let's turn to the norms of the Tax Code governing accounting.

Assigning an object to one or another group affects 3 taxes: VAT, taxes on income and property. Obviously, the occurrence of obligations for the last deduction directly depends on the procedure for recognizing an object in accounting. But what happens to income tax?

According to paragraph 49 of Art. 270 of the Tax Code, expenses that do not meet the criteria of paragraph 1 of Art. 252 of the Tax Code, cannot be taken into account. They are not taken into account, for example, if they are not economically justified.

At the same time, depreciable assets and fixed assets are understood as objects used as means of labor for the production and sale of products (provision of services, performance of work) or for enterprise management. Therefore, in tax accounting, the recognition of an asset will also depend on the justification for the need to use it in financial and economic activities. Here you can also refer to the norms of the Labor Code, which provide confirmation of the expediency of expenses aimed at creating proper working conditions for personnel. In addition, arguments about managerial or representative costs can be used.

It is worth saying that if the economic feasibility of spending on non-produced assets is confirmed by the need to create proper working conditions, the enterprise will not increase "salary" taxes. Sad but true.

Non-produced assets in budget accounting

There are several other types of property that fall into the category we are considering. For example, in a budgetary institution, a non-produced asset is land or other natural resource.

It can be accepted on the balance sheet in case of purchase, donation, transfer for use or operational management, as well as in case of detection of unaccounted objects during the inventory.

In case of gratuitous transfer of NPA to a state authority, municipal or state institution, an act is drawn up. Attached to it inventory card. In case of intradepartmental transfer, an order (decision) of a higher body or founder is drawn up, an act and an invoice are formed. In case of withdrawal of NPA primary documents for write-off, the contract and the act of acceptance and transfer act.

Non-produced assets - special kind property of a public institution. Accounting for non-produced assets in budgetary institutions is kept separately from accounting for fixed assets (unlike commercial organizations). The main characteristics of non-produced assets and the specifics of accounting for such property are explained by an expert from the journal Accounting in Budgetary Institutions.

In general, non-financial assets are in institutions on the basis of operational management. The exception is land plots, the transfer of which to operational management land legislation(Land Code of the Russian Federation) is not allowed. According to civil law ( Civil Code RF) the right of permanent (unlimited) use also refers to property rights and is subject to state registration.

Another feature of non-produced assets that must be taken into account when organizing and maintaining accounting, - their reflection in accounting at the time of their involvement in the economic (economic) turnover. That is, the property belonging to this group can be reflected in the accounting registers only after it is bought (sold), transferred to operational management, for use or otherwise formalized for use in the main or income-generating activities of the institution.

Registration of rights to objects of non-produced assets

In accordance with Article 131 of the Civil Code of the Russian Federation, the right of ownership and other property rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration in a single state register bodies of state registration of rights to real estate and transactions with it. Registration is subject to:

• ownership;
• the right of economic management;
• the right of operational management;
• the right of lifetime inheritable possession;
• the right of permanent use;
• mortgage;
• easements;
• other rights in cases stipulated by the Civil Code of the Russian Federation and other norms of legislation.

In cases statutory, along with state registration, special registration or accounting may be required certain types real estate. The procedure for state registration and the grounds for refusal of registration are established in accordance with the Civil Code of the Russian Federation and Federal Law No. 122-FZ of July 21, 1997 "On State Registration of Rights to Real Estate and Transactions with It" (hereinafter - Law No. 122-FZ) . In doing so, it must be borne in mind that general rules and the rules of state registration are applied by budgetary institutions on a par with commercial organizations- without any exceptions.

The definition of real estate contained in Law No. 122-FZ, according to the author, is not applicable for accounting purposes in institutions. In accordance with the definition given in Article 1 of Law No. 122-FZ, real estate (real estate), the rights to which are subject to state registration, includes land plots, subsoil plots and all objects related to land so that their movement without disproportionate damage their purpose is impossible (including buildings, structures, residential and non-residential premises, enterprises as property complexes). In other words, Law No. 122-FZ refers to the category of real estate, including objects of non-produced assets, which are reflected in accounting separately from fixed assets.

For the purposes of accounting in institutions, real estate objects, which include objects of non-produced assets, can be taken into account from the moment the state registration procedure is completed. For comparison, we recall that for tax purposes, fixed assets can be accepted for tax accounting from the moment documents are sent for registration. This circumstance is essential for determining the moment of depreciation. However, objects of non-produced assets are not subject to depreciation, therefore, to account for this category of property, the difference between accounting and tax accounting doesn't matter.

General rules for accounting for non-produced assets

To account for objects of non-produced assets, the Chart of Accounts for accounting of budgetary institutions provides for the opening of a group of analytical accounts to account 010300000:

• 010311000 "Land - real estate of the institution";
• 010312000 "Subsoil resources - real estate of the institution";
• 010313000 "Other non-produced assets - real estate of the institution".

Thus, non-produced assets can only be accounted for under one group code - as real estate. The unit of accounting for non-produced assets is an inventory object. Non-produced assets are reflected at their initial cost at the time of their involvement in the economic (economic) turnover.

Instruction No. 174n indicates three main possibilities for the receipt of objects of non-produced assets by the institution:

1. Acquisition - in this case, objects of non-produced assets are accepted for accounting at their original cost, formed on account 010613330. Similarly, an increase in the value of objects of non-produced assets during the implementation capital investments for their improvement.
2. Fixing objects of non-produced assets on the right of operational management as part of the movement of objects between the parent institution and its separate divisions(branches), including during reorganization. In this case, the initial cost on the account for accounting for investments in non-financial assets is not separately formed, the posting is reflected in the debit of the corresponding analytical accounting accounts of account 410310000 and the credit of account 430404330, accounts 440110180, 421006660.
3. Posting of objects of non-produced assets identified as surplus as a result of the inventory. Each such object is reflected in accounting at market value as of the date of acceptance for accounting on the debit of the corresponding analytical accounting accounts of account 010300000 and the credit of account 040110180 “Other income”.

The current procedure for accounting for non-produced assets

It should be noted that Instruction No. 157n was amended in 2014, according to which land plots are reflected in the balance sheet (previously, their value was taken into account only off the balance sheet, since the accounting instructions regulated only the procedure for accounting for assets that are on the right of operational management). Instruction No. 174n has not yet been amended accordingly. Therefore, when reflecting in accounting the cadastral value of land plots received for use, it is necessary to be guided by the Methodological Recommendations, brought by the letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07 / 66918.

Subparagraph "b" of paragraph 2.1. and point 2.2. Methodological recommendations established the following scheme of reflection in the accounting of operations for the receipt of land plots in the institution:

• debit of account 4 103 11 330 “Increase in the value of land - real estate of the institution” credit of account 4 401 10 180 “Other income” - in the amount of the cadastral value of the land plot. At the same time, the amount of the cost of the site must be written off from the off-balance account 01 "Property received for use." In addition, according to methodological recommendations, the accounting should reflect the change in the indicator of account 4 210 06 000 “Settlements with the founder” in the amount of the value of the real estate accepted for accounting. However, the corresponding account is not specified. Therefore, according to the author, until additional clarifications on this issue are released, the correct accounting entry it is impossible to issue. In addition, additional changes to other system documents are likely to be needed. regulation accounting, because as part of settlements with the founders, according to general rule, only property transferred for operational use is reflected;
• debit of account 0 103 11 330 “Increase in the value of land - real estate of the institution” credit of account 0 401 10 180 “Other income” - by the amount of the change (increase) in the cost of land plots previously accepted for accounting at the cost of acquisition, in connection with the transition to registration of land plots at cadastral value;
• debit of account 0 103 11 330 “Increase in the value of land - real estate of the institution” credit of account 0 401 10 180 “Other income” (reversal) - in the amount of the negative difference between the cadastral value of the land plot and the purchase price at which they were reflected in the accounting. If land plots in off-balance sheet accounting were reflected at the cost of acquisition, the entry according to off-balance account in any case, it is issued only for this amount.

Determining the value of non-produced assets

Recall that, in accordance with Article 391 tax code RF the tax base on land tax is determined in relation to each land plot as its cadastral value as of January 1 of the year considered tax period. Thus, for the purposes of taxation, the cost of land plots, according to which they are reflected in accounting (without additional adjustments), can be accepted.

In accordance with the Constitution of the Russian Federation and the subsoil legislation, subsoil resources are classified as national property and are not subject to alienation in favor of third parties or organizations. Since subsoil resources are not subject to sale, at the present time, in the opinion of the author, they cannot be properly assessed at market value (in the manner prescribed by Instruction No. 157n).

The rules for formation of initial cost and acceptance for accounting of objects of non-produced assets are similar to the procedure for formation of initial cost and acceptance for accounting of fixed assets and intangible assets. Acquisition-related costs are initially recognized in the capital investment account (010613330). Upon completion of the process of formation of the initial cost of non-produced assets, the accumulated amounts are written off to the corresponding analytical accounts opened for account 010300000. Investments that increase the value of non-produced assets are reflected in a similar way.

The list of expenses included in the initial cost of non-produced assets when they are acquired or measures taken to improve them is established by paragraph 72 of Instruction No. 157n.

Non-produced assets in accounting and tax accounting

In the case of capital investments that increase the initial value of non-produced assets, the following accounting entries can be issued:

• debit of account 010613330 credit of account 0302XX730 - in the amount of the cost of works and services third parties;
• debit of account 010311330 credit of account 010613430 - for the amount of capital expenditures inseparable from land plots, as well as non-inventory expenditures for cultural and technical measures for the surface improvement of land for agricultural use, made at the expense of capital investments;
• debit of account 010312330 credit of account 010613430 - for the amount of capital expenditures that increase the initial cost of subsoil resources (provided that the accounting rules for this group of assets are established);
• debit of account 010313330 credit of account 010613430 - by the amount of the cost of capital investments that increase the initial cost of other non-produced assets.

It should be borne in mind that the amounts of VAT presented to the institution by suppliers (contractors, performers) can be deducted only if the objects are acquired for use in activities subject to this tax. When acquiring objects for the purposes of the main activity of the institution, the amounts of VAT are also included in the initial cost of assets.

Another difference between accounting for non-produced assets and accounting for fixed assets and intangible assets is that neither land plots nor subsoil resources are subject to depreciation as objects whose value does not decrease over time. Those. objects of non-produced assets in accounting are depreciated. In addition, the term beneficial use objects of non-produced assets - indeterminate.

When taking into account land plots that were not previously recorded (as part of fixed assets or other assets), but were actually owned, owned or used by an institution or public authorities, it is lawful to apply the procedure for taking into account assets identified as surplus during conducting an inventory.

The internal movement of objects of non-produced assets between financially responsible persons in the institution is reflected in the internal accounting entry according to the corresponding accounts of analytical accounting account 010300000.

Write-off of objects of non-produced assets

Non-produced assets can be derecognized at historical cost (if no revaluation has been made) or at replacement cost(if revaluation has been made). Since land plots in accounting are reflected at the cadastral value, the cadastral value indicator is used as their initial or replacement cost.

Disposal of objects of non-produced assets registered with the institution, depending on the reasons for disposal, is reflected in accounting as follows:

• upon sale, upon disposal due to a shortage attributed to the guilty persons, as well as upon write-off of objects of non-produced assets that have become unusable not due to extraordinary circumstances - according to the debit of account 040110172 “Proceeds from the sale of assets” and the credit of the corresponding accounts opened to account 010300000 ;
• in case of gratuitous transfer - according to the debit of the corresponding expense account (accounts opened to account 040110000) and to the debit of accounts opened to account 010300000. In this case, the expense account is determined based on who the non-produced assets were transferred to - state or non-state organizations, higher authorities ( budget system), international or supranational organizations, etc.;
• when writing off non-produced assets that have become unusable due to natural Disasters and others emergencies, the cost of objects is reflected in the debit of account 040110273 " extraordinary expenses on operations with assets” and credit of accounts opened to account 0103200000.

Note that the use of the term "shortage" in relation to objects of non-produced assets has its own characteristics. This is due to the fact that assets of this kind are not movable in space. The shortage of land plots, for example, should be understood as the identification of a documentary error, as a result of which either the boundaries of the plot are incorrectly determined, or its market value is incorrectly determined.

Bringing non-productive assets into disrepair can be understood not only as an actual deterioration in operational properties (decrease in the fertility of agricultural land plots, land pollution, etc.), but also the emergence of factors affecting market value assets (development on neighboring plots industrial zones, announcement of easements, etc.).

See also:
- Changes in Instruction No. 157n
- Accounting for fixed assets
- Write-off of property
- Accounting methodology 2015

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What are non-financial assets? This article will focus on just that. We propose to consider in more detail the structure and subspecies of this object.

The concept and structure of non-financial assets

Non-financial assets are objects that are in the use of business entities, while they bring them potential or real economic profit as a result of their operation. What subspecies are they divided into?

Depending on the method of creation, non-financial assets are divided into non-production and production. Let's take a closer look at what they are.

Production non-financial assets

Production assets - (PF), which are used repeatedly or constantly for a long time (at least a year) for the production of goods, services. But there are exceptions. Fixed assets do not include goods that are single-use: coal, plants, animals, and so on.

Fixed assets (tangible) include (or non-financial assets include): buildings (non-residential), structures, equipment and machinery. Also this can include: vehicles, various types of inventory (economic and industrial), perennial plantations, working cattle (except for young animals and intended for slaughter), material fixed assets that are not found in other groups (libraries, animals in zoos).

There is also the concept of intangible fixed assets. What it is? They are intangible production assets. They are represented by information that is on a closed material carrier. What does it mean? The cost of intangible production media is determined by the price of this information, not the media itself. Intangible assets (main) include: computer software, works of entertainment nature, literature and art. This also includes science-intensive technologies (industrial) and others.

Intangible assets(in accounting) are reflected without division into production and non-production groups. This negatively affects the statistics. When evaluating the role of OF in production, it is important to divide them into active and passive ones.

Accounting uses a similar concept of "fixed assets", which refers to non-financial assets. This concept can be viewed from another angle. Assets can be attributed to if the following conditions are met:

1. The organization does not intend to resell these assets.

2. The institution expects to make a profit in the future.

3. Operation over 12 months or more.

4. Use in production, in the performance of works, services or in managerial needs.

The composition of "fixed assets" should include the same objects as in "fixed assets", plus capital investment to improve the condition of land, lease objects, plots, units of natural use.

There is no concept of "intangible fixed assets" in accounting. What does it look like? The residual value of fixed assets is included in the balance sheet.

Next stage. Fixed assets are reflected in accounting at primary cost.

Production non-financial assets include inventories of fixed assets and valuables. They consist of products created at the current stage and in earlier periods. However, they are stored for sale, use in production or for other purposes. What is it? These are raw materials, finished products, materials, production at the stage of completion, goods for resale.

Non-financial assets are also values. They are high-value goods that are not intended for the purposes of production and consumption. These values ​​retain their value over time. These include stones and precious metals(not used at the enterprise as a resource base for production); works of art and antiques; valuables that were not classified in other categories (high-value jewelry, collections).

Non-productive intangible assets

What it is? Non-productive intangible non-financial assets are legal forms, which are formed in the process of production and are able to move from one unit (institutional) to another. These include documents authorizing the owner to engage in specific activities. At the same time, they exclude other units (institutional) from this functioning, except with the permission of the owner.

These assets include:

1. Lease agreements and various transferable agreements (acquired goodwill - conditional assessed value reputation).

2. Objects of patenting - the latest inventions, which are characterized by technical novelty, which are granted judicial protection based on the law.

Tangible non-productive assets

Let's consider this concept. Tangible non-productive non-financial assets are economic (of natural origin) means. They can be: renewable or not in a natural way (land; water bodies on its surface with property rights extending to them). What else is included in this group? These are underground resources (water), minerals (wealth of the subsoil), natural biological reserves (non-cultivated) - flora and fauna.

Non-financial assets in budget accounting (BU)

The state (municipal) property is reflected as non-financial assets. The main document regulating the procedure for maintaining the accounting records of these objects is the Instruction on accounting records (Order of the Ministry of Finance dated August 26, 2004 No. 70n).

BU non-financial assets can be divided into groups: fixed assets (machinery and equipment, structures, residential and non-residential premises, vehicles, industrial, household and soft inventory). It also includes: library fund, jewelry, jewelry and other fixed assets. The list continues (subsoil resources, land plots, electromagnetic spectrum, and others). Intangible assets, inventories(dressings and medicines, food, construction, combustible and lubricants, others), depreciation - all this is included in this group.

More details about non-financial assets in budget accounting can be found in the order of the Ministry of Finance dated August 26, 2004 No. 70n.

Accounting for investments in non-financial assets

What it is? To account for investments in non-financial assets, account 010600000 (investments) is used. This method is not the only one.

Grouping accounts are also used: 010610000 - "contribution to the real estate of the institution", 010630000 - "investments in other property of the organization", 010640000 - "contribution to leasing objects". There are many other accounts as well. For example, 0106 11000 - "investments in fixed assets, real estate of the organization", 010613000 - "investments in non-productive assets, real estate of the organization" and others.

All accounts can be found in the specialized literature.