Analytical accounting of objects of non-produced assets. Non-financial assets

Non-produced assets (NA) is a form of ownership of a budget entity. Accounting for them must be carried out separately from accounting. This rule refers specifically to the budgetary structures. Accounting in commercial firms is conducted differently.

What are non-produced assets

Non-produced assets are objects that are involved in manufacturing process, however, are not considered products of production. Another characteristic of these assets is that they have ownership rights. The company must have documents confirming ownership. Most Common Examples non-produced assets- land, Natural resources. Let's consider objects that can be classified as NA:

Tangible assets on which there is ownership.
Intangible assets, expressed in the form of objects of social structure.

If a company does not have ownership of an object, it cannot be considered an asset. In most cases, non-produced assets are land and its components that cannot be separated. The latter include:

Buildings, roads, tunnels.
Plantations and areas for animal breeding.
Bosom.
Uncultivated resources.
Water resources located underground.

The following conditions are typical for HA objects:

Possibility of evaluation (determination of value).
The status of the object of purchase and sale or the object of other agreements of an economic nature.
Possibility of transfer to operation.
The status of the source of financial benefits.

Non-produced assets are not the product of the activities of employees. This is one of the basic characteristics of the considered assets. Clause 70 of Instruction No. 157n indicates that ownership of assets is secured in a special manner. As a rule, non-financial objects are in the company on the rights of operational management. An exception is land in respect of which operational management cannot be established.

IMPORTANT! NA are taken into account only at the moment of their use in circulation. It is assumed that assets are recorded in accounting registers only when they are sold or acquired, transferred to operational management or otherwise involved. The main condition for use is to extract benefits.

Features of accounting for non-produced assets

Non-produced assets should be recorded at their original cost. Cost refers to the company's actual costs for the purchase of assets. The exception is items that were first used in circulation. In this case, the initial cost is considered to be the current market price at the time the asset is accepted for accounting. This is the amount by which you can sell NA. Accounting is carried out on the date the objects are put into circulation.

Revaluation of the value of non-produced assets is carried out at the beginning of the reporting period.

During this procedure, the initial or present value. The recalculation of the current value is relevant if the revaluation has already been carried out earlier. The results of the recalculation must be recorded in accounting. Non-produced assets are accounted for separately.

The results of the revaluation are not included in the statements of the previous reporting period. They must be recorded in the balance sheet at the beginning of the reporting period. Postings of surplus NA found during the inventory are recorded at market value.

IMPORTANT! Each item of ND, regardless of its operational status (reserve, conservation, use), is assigned a unique inventory number. It is used in budget accounting registers. This number is not required on the HA itself.

Obtaining rights to non-produced assets

The right to property on the basis of Article 131 of the Civil Code of the Russian Federation must be registered in single register. Recorded operations such as the formation of rights, their transfer to other persons, termination of ownership. The following rights must be registered:

Operational management.
Own.
continuous operation.
Lifetime ownership, inherited.
Economic management.
Mortgage.
easements.
Other rights specified in the Civil Code of the Russian Federation or other regulatory acts.

Sometimes a special registration is required. It is relevant in relation to certain forms of real estate. The procedure for registration, as well as the grounds for refusing it, are prescribed in the Civil Code of the Russian Federation and Federal Law No. 122 of 07/21/97. All norms are relevant both in relation to budgetary institutions and in relation to commercial companies. HA objects are accepted for accounting only after they have been registered.

ATTENTION! Depreciation is not charged on non-productive assets.

Basic rules for accounting for non-productive assets

To account for non-productive assets, it is necessary to form a set of analytical accounts. They are opened to account 010300000. Consider some of the accounts included in the group:

010311000 - land plot.
010312000 - subsoil resources.
010313000 - other ND.

ON are taken into account by one code. They are treated as real estate. The unit of accounting is an inventory item.

Instruction No. 174n stipulates the options for admission of NA to the organization:

Purchase. If objects are purchased, they must be accounted for at their original cost. The latter is fixed on account 010613330. You also need to display the increase in the cost of items. The cost of objects will increase if measures are taken to improve them.
Transfer of an object from the head office or divisions. The transfer is carried out on the basis of operational management. It is possible as part of the reorganization. The initial cost in this case is not formed. Posting is carried out by debit and credit.
Detection of surpluses after inventory. The item must be recorded at the market price.

When accounting, the accounts are used, the numbers of which are given above.

NOTE! The accounting procedure is specified in Instruction No. 157n. This document was amended in 2014. On the this moment land must be recorded in the balance sheet. Previously, objects were taken into account for the balance. However, Instruction No. 174n has not been amended accordingly. For this reason, when considering cadastral value objects, the Methodological recommendations given in the letter of the Ministry of Finance dated 12/19/2014 should be taken into account.

How to determine the value of non-produced assets

The tax base for non-productive assets, on the basis of Article 391 of the Tax Code of the Russian Federation, is the cadastral value as of January 1 of the reporting year. The base must be determined for each section. That is, for the calculation of taxes, you can use the information given in accounting. No additional adjustments are made. On the basis of the Constitution and a number of laws, natural resources are owned by the state. They cannot be alienated in favor of other persons. For this reason, they cannot be valued at market value.

The procedure for determining the initial cost of objects of non-produced assets is the same as the similar procedure for fixed assets and items intangible assets. Expenses for the purchase of assets must be recorded in an account related to capital investments. After the initial cost is formed, the resulting amounts must be written off to analytical accounts. The list of expenses that are included in the initial cost when purchasing or improving assets is set out in paragraph 72 of Instruction No. 157n.

Non-produced assets in accounting

When improving non-produced assets, the following entries are used:

DT010613330 KT0302XX730. Accounting for the costs of work and services associated with capital investments.
DT010311330 KT010613430. Accounting for non-inventory spending on surface improvement.
DT010312330 KT010613430. Accounting for capital expenditures that led to an increase in the cost of subsoil resources.
DT010313330 KT010613430. Accounting for capital expenditures that have led to an increase in the value of non-produced assets.

IMPORTANT! provided by suppliers is deductible only when the assets are purchased for use in a VATable activity.

Non-produced assets - objects of non-financial assets that are not products of production, used in the course of the activities of the institution, the ownership rights to which must be established and legally fixed (land, subsoil, etc.).

Non-produced assets are accounted for at their original cost at the time of their involvement in the economic (economic) turnover.

The initial cost of objects of non-produced assets is recognized as the actual investment of the institution in their acquisition (with accounting VAT excluding activities subject to VAT):

amounts paid in accordance with the contract to the seller (supplier);

amounts paid to organizations for information and consulting services related to the acquisition of an object of non-produced assets;

registration fees, state fees and other similar payments made in connection with the acquisition of an object of non-produced assets;

the amount of remuneration paid to the intermediary organization through which the object of non-produced assets was acquired;

other costs directly related to the acquisition of an object of non-produced assets.

The amount of actual investments does not include general business and other similar expenses, as well as expenses related to bringing objects of non-produced assets into a condition suitable for use.

An exception is objects that are involved in economic (economic) turnover for the first time. Their initial cost is recognized as the current market value on the date of acceptance to accounting. The current market value is the amount Money, which can be obtained as a result of the sale of these assets.

According to Article 66 of the Land Code of the Russian Federation, the market value land plot set in accordance with federal law dated July 29, 1998 N 135-FZ "On valuation activities in Russian Federation".

The transfer (return) of objects of non-produced assets within the framework of paid (gratuitous) use is reflected on the basis of a properly executed primary accounting document (acceptance certificate).

Account 0 103 00 000 "Non-produced assets" is intended for accounting of non-produced assets.

Objects of non-produced assets are accounted for on an account containing the analytical code of the group of synthetic account 10 "Real estate of the institution" and the corresponding analytical code of the type of synthetic account of the accounting object:

1 "Earth";

2 "Subsoil resources";

3 "Other non-produced assets".

Each object of non-produced assets, regardless of whether it is in operation, in stock or on conservation, is assigned a unique serial inventory number. This number is used in accounting registers, but is not indicated on the object.

Analytical accounting of objects of non-produced assets is carried out in the Inventory cards of accounting for fixed assets. Accounting for operations on the disposal and transfer of objects of non-produced assets is kept in the Journal of operations for the disposal and transfer of non-financial assets.

It is necessary to pay attention to such important aspect. There are certain legal difficulties associated with accounting and registration of rights to land plots.

delimitation state property to land on the property of the Russian Federation (federal property), the property of the constituent entities of the Russian Federation and the property municipalities(municipal property) is carried out in accordance with the Federal Law of July 17, 2001 N 101-FZ "On the delimitation of state ownership of land."

Article 20 of the Land Code of the Russian Federation defines: "... for permanent (unlimited) use, land plots are provided to state and municipal institutions, federal state-owned enterprises, as well as state authorities and bodies local government".

The rights to permanent (unlimited) use of land plots are certified by documents in accordance with the Federal Law "On state registration rights to real estate and transactions with him.

A person who has the right to permanent use of a land plot has the right (Art. 269-270 Civil Code RF):

Own and use the site in accordance with the law and the act of granting the site;

Independently use the site for the purposes for which it is provided, including the construction of buildings and structures for themselves;

To transfer, with the consent of the owner, the land for rent or gratuitous use.

A land plot for construction may be allocated to a budgetary institution from lands owned by the state or municipal property.

The provision of a land plot for construction with a preliminary agreement on the location of the facility occurs in the following order:

1) selection of a land plot and making a decision on preliminary approval of the location of the facility;

2) carrying out work on the formation of a land plot;

3) state cadastral registration of a land plot;

4) making a decision on the provision of a land plot for construction.

In a number of cases, a land plot for a budgetary institution may be withdrawn from the owner, including by way of redemption, for state or municipal needs.

Cases of seizure, including by ransom, land plots for state or municipal needs are defined in Article 49 of the Land Code of the Russian Federation. This is possible only in exceptional circumstances.

If the premises in a building located on an indivisible land plot are assigned to several federal state-owned enterprises and state or municipal institutions, then this land plot is provided to one of these persons on the basis of a decision of the owner of the land plot for permanent (unlimited) use.

Others of these persons have the right to limited use of a land plot to exercise their rights to the premises assigned to them (clause 4, article 36 of the Land Code of the Russian Federation).

Non-produced assets come to a budgetary institution as a result of:

Acquisitions

Free receipt

Surplus detections as a result of inventory

Operations for the receipt of objects of non-produced assets are documented by the following accounting entries:

1. Objects of non-produced assets are accepted for accounting upon their acquisition, gratuitous receipt, making capital investments to improve the objects of non-produced assets

Dt 010301330 "Increase in the value of land", 010302330 "Increase in the value of subsoil resources", 010303330 "Increase in the value of other non-produced assets" Kt 010603430 "Reduction of capital investments in non-produced assets"

2. Capitalized surplus of non-produced assets identified during the inventory is reflected at the current market value on the date of their acceptance for accounting

Dt 010301330 "Increase in the value of land", 010302330 "Increase in the value of subsoil resources", 010303330 "Increase in the value of other non-produced assets" Kt 040101180 "Other income".

3. Reflected the internal movement of objects of non-produced assets between financially responsible persons in the institution

Dt 010300000 "Non-produced assets" (010301330, 010302330, 010303330)

Dt 010300000 "Non-produced assets" (010301330, 010302330, 010303330).

The initial cost of non-produced assets is formed on account 0 106 03 000 "Capital investments in non-produced assets".

According to Instruction N 25n, account 0 103 00 000 "Non-produced assets" is designed to account for non-produced assets used in the course of the institution's activities that are not products of production, the ownership of which must be established and legally secured. From this definition, it is not entirely clear in which case budgetary institutions should reflect in their accounting such a non-produced asset as land. The fact is that, in accordance with Article 20 of the Land Code of the Russian Federation, land plots are provided for permanent (unlimited) use:

State and municipal institutions;

Federal state enterprises;

State authorities and local governments.

The definition of non-produced assets clearly states: "... property rights to which must be established and legislated." The right to permanent (perpetual) use is not the right of ownership of a land plot.

In Instruction N 25n, most likely, it was meant that the ownership rights to a land plot should be established and legally assigned to the owner (the lands are owned by the Russian Federation or owned by a constituent entity of the Russian Federation). In addition, two more points should be kept in mind. First, the land must be used in the course of the institution's activities. Second: the land must be involved in economic turnover.

According to Article 129 of the Civil Code of the Russian Federation, land and other natural resources may be alienated or transferred from one person to another in other ways, to the extent that their turnover is allowed by laws on land and other natural resources.

Paragraph 4 of Article 27 of the Land Code of the Russian Federation establishes that, in particular, land plots occupied by the following objects that are in federal ownership are withdrawn from circulation:

State nature reserves and national parks;

Buildings, structures and structures where the Armed Forces of the Russian Federation, other troops, military formations and bodies, military courts are located for permanent activity;

Objects of organizations of the federal security service;

Objects of organizations of federal bodies of state protection;

Objects using atomic energy, storage facilities for nuclear materials and radioactive substances;

Objects, in accordance with the types of activities of which closed administrative-territorial entities have been created;

Objects of institutions and bodies Federal Service execution of punishments;

Military and civil burials.

From the above, we can draw the following conclusions, how to take into account the land in various situations:

Unrecovered assets may be disposed of from an institution as a result of:

Sales

shortages

Gratis transfer

Impossibility further use due to disrepair; natural Disasters and other emergencies;

Investments in authorized capital other organizations.

Disposal of objects of non-produced assets is documented by the following accounting entries:

1. Items of non-produced assets were written off when they were sold, due to a shortage (according to their book value)

2. Objects of non-produced assets are donated

As part of the movement of objects between institutions subordinate to one main manager (manager) of budget funds

Dt 030404330 "Internal settlements between the main managers (managers) and recipients of funds for the acquisition of non-produced assets" Kt 010301430 "Decrease in the value of land", 010302430 "Decrease in the cost of subsoil resources", 010303430 "Decrease in the value of other non-produced assets"

As part of the movement of objects between institutions subordinate to different main managers (managers) of budget funds of the same level, as well as when they are transferred to state and municipal organizations

Dt 040102041 "Expenses on gratuitous and non-refundable transfers to state and municipal organizations" Kt 010301430 "Decrease in the cost of land", 010302430 "Decrease in the cost of subsoil resources", 010303430 "Decrease in the cost of other non-produced assets"

As part of the movement of objects between institutions of budgets of different levels

Dt 040110242 "Expenses for gratuitous and non-refundable transfers to organizations, with the exception of state and municipal organizations", 040110251 "Expenses for transfers to other budgets budget system Russian Federation" Kt 010301430 "Decrease in the cost of land", 010302430 "Decrease in the cost of subsoil resources", 010303430 "Decrease in the cost of other non-produced assets"

foreign states, international organizations

Dt 040101252 "Expenses on transfers to supranational organizations and governments of foreign states", 040101253 "Expenses on transfers to international organizations" Kt 010301430 "Decrease in the value of land", 010302430 "Decrease in the cost of subsoil resources", 010303430 "Decrease in the value of other non-produced assets"

3. Written off objects of non-produced assets that have become unusable

Dt 040110172 "Income from the sale of assets" Kt 010301430 "Decrease in the cost of land", 010302430 "Decrease in the cost of subsoil resources", 010303430 "Decrease in the cost of other non-produced assets";

4. Items of non-produced assets that became unusable due to natural disasters and other emergencies were written off

Dt 0401101273" extraordinary expenses on transactions with assets" Kt 010301430 "Decrease in the cost of land", 010302430 "Decrease in the cost of subsoil resources", 010303430 "Decrease in the cost of other non-produced assets";

5. The investment of objects of non-produced assets in the authorized capital of organizations is reflected

Dt 020402530 "Increase in the value of shares and other forms of participation in capital" Kt 010301430 "Decrease in the value of land", 010302430 "Decrease in the value of subsoil resources", 010303430 "Decrease in the value of other non-produced assets".

The results of the revaluation of objects of non-produced assets carried out as of the first day of the reporting year are subject to reflection in accounting separately. Revaluation results are not included in the data financial statements of the previous reporting year and are accepted when generating data balance sheet at the beginning of the reporting year.

1. Depreciation of the value of objects of non-produced assets is reflected

Dt 040130000 "Financial result of previous reporting periods" Kt of the corresponding analytical accounts 010300000 "Non-produced assets".

2. Reflected revaluation of the value of non-produced assets

Dt 010300000 "Non-produced assets" Kt 040130000 "Financial result of previous reporting periods"

Example 1: A budgetary institution accepted for accounting a land plot worth 1,000,000 rubles.

A land plot of 1,000,000 rubles was accepted for accounting.

Dt 410301330 Kt 410603430

Example 2: A budget institution made capital expenditures to improve a land plot. The amount of expenses - 590,000 rubles. (including VAT - 90,000 rubles).

1. Capital expenditures of 590,000 rubles are reflected.

Dt 410603330 Kt 430209730

2. Increased the initial cost of land 590,000 rubles.

Dt 410301330 Kt 410603430

Example 3: During the inventory, a land plot was found that was not reflected on the balance sheet of the institution. The market value of the plot is 1,000,000 rubles.

The surplus of non-produced assets of 1,000,000 rubles was credited.

Dt 410301340 Kt 440110180

Example 4: A budget institution conducted a revaluation of a land plot. The land plot was revalued by 200,000 rubles.

The amount of the revaluation of the land plot is reflected in 200,000 rubles.

Dt 410301330 Kt 440130000

Example 5: A state-owned land plot with a book value of 1,000,000 rubles was sold.

Decommissioned book value land plot 1,000,000 rubles.

Dt 440110172 Kt 410301430

Collection of Legislation of the Russian Federation, 2002, No. 1, Art. 52

SP USSR, 1990, No. 30, Art. 140

Non-produced assets - special kind property of a public institution. Accounting for non-produced assets in budget institutions is conducted separately from the accounting of fixed assets (as opposed to 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.

Features of objects of non-produced assets

A distinctive feature of the objects of non-produced assets is that they are not products of human labor. Non-produced assets are, for example, subsoil resources, land. In this case, non-produced assets can:

be valued;
act as an object of purchase and sale or an object of other economic agreements;
be transferred to use;
become a source of receipt by business entities of economic

Another feature of this type of property, according to paragraph 70 of Instruction No. 157n, is a special procedure for securing real property rights to non-produced assets.

All the rules for accounting for property in an institution are in the articles and services of the journal Accounting in Budgetary Institutions. Do not forget subscribe!

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 by land legislation (the Land Code of the Russian Federation) is not allowed. In accordance with the civil legislation (Civil Code of the Russian Federation), the right of permanent (perpetual) 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 records is their reflection in accounting at the time of their involvement in economic (economic) turnover. That is, property belonging to this group can be reflected in 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 an equal basis 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 be accounted for only 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:

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 when capital investments are made to improve them is reflected in accounting.
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 of investments in non-financial assets is not separately formed, the posting is reflected in the debit of the corresponding accounts analytical accounting accounts 410310000 and accounts 430404330, accounts 440110180, 421006660.
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 on 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 communicated by letter 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 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 the accounting records, can be accepted (without additional adjustments).

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 present, 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 the formation of the initial cost and acceptance for accounting of non-produced assets are similar to the procedure for the formation of the 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. 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 material persons in the institution is reflected in the internal accounting entry for the corresponding accounts of the analytical accounting of 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. ), international or supranational organizations, etc.;
when writing off non-produced assets that have become unusable due to natural disasters and other emergencies, the cost of objects is reflected in the debit of account 040110273 “Extraordinary expenses on operations with assets” and the credit of accounts opened for 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-production assets into disrepair can be understood not only as an actual deterioration in operational properties (decrease in the fertility of agricultural land, land pollution, etc.), but also the emergence of factors affecting the market value of assets (development of neighboring plots industrial zones, announcement of easements, etc.).

"Accounting and taxation in budget organizations", 2011, N 10

Definition of non-produced assets

Non-produced assets are understood as natural objects that are not products of production and the property rights to which must be established and legally secured (land, subsoil resources, etc.). At the same time, non-produced assets should be used in the course of the institution's activities and belong to it on the basis of the right of operational management.

Accounting for individual items of non-produced assets

To account for non-produced assets, account 103 00 "Non-produced assets" is intended, they are reflected in accounting at the time of their involvement in the economic (economic) turnover.

Separate objects of non-produced assets are taken into account in the accounts (see Table 1).

Table 1

Name balance sheet accounts	Synthetic object count accounting	Name groups	Name kind
account codes
synthetic	analytical
Group	view
1	2	3	4	5	6
Unproduced assets	1	0	3	0	0
	1	0	3	1	0	Unproduced assets - immovable property institutions
	1	0	3	0	1		Earth
	1	0	3	0	2		Subsoil resources
	1	0	3	0	3		Other unproduced assets

Analytical codes of KOSGU

When using the Unified Chart of Accounts for Public Authorities ( government agencies), local self-government bodies, state government off-budget funds, state academies Sciences, state (municipal) institutions and Instructions for its application, approved by the Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n, it must be taken into account that the analytical code for KOSGU (24 - 26th sign) for objects of non-produced assets, in accordance with the Order of the Ministry of Finance of Russia dated December 28, 2010 N 190n "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation" (hereinafter - Order N 190n), as follows:

330 "Increase in the value of non-produced assets."

On the this article include expenses for increasing the value of non-produced assets in state, municipal ownership that are not products of production (land, subsoil resources, etc.), the ownership rights to which must be established and legally fixed.

In addition, this item includes expenses of a non-inventory nature (not related to budget investments into objects capital construction) for cultural and technical measures for the surface improvement of land for agricultural use, made at the expense of capital investments (planning of land plots, uprooting areas for arable land, clearing fields of stones and boulders, cutting tussocks, clearing thickets, cleaning reservoirs, reclamation, drainage, irrigation and other works that are inseparable from the land), with the exception of buildings and structures built on this land (for example, roads, tunnels, administrative buildings, etc.), plantations, groundwater or biological resources;

430 "Decrease in the value of non-produced assets".

This article reflects a decrease in the value of non-produced assets as a result of their sale.

The "Land" account reflects land plots, as well as capital expenditures inseparable from land plots, which include non-inventory expenses for surface improvement of land for agricultural use (planning of land plots, uprooting areas for arable land, clearing fields of stones and boulders, cutting tussocks clearing of thickets, cleaning of reservoirs, reclamation, drainage, irrigation and other works that are inseparable from the land).

On the account "Subsoil resources" are taken into account:

proven reserves of subsoil resources (oil, natural gas, coal, reserves of mineral ore and non-metallic minerals occurring underground or on its surface, including the seabed);
non-cultivated biological resources (animals and plants owned by the state and municipalities);
water resources (aquifers and other groundwater resources).

The "Other non-produced assets" account includes items of non-produced assets that are not accounted for in other accounts, such as the radio spectrum.

Credential control on non-produced asset objects

Each object of non-produced assets, regardless of whether it is in operation, in stock or on conservation, is assigned a unique serial inventory number, which is used in accounting registers, but is not indicated on the object. Inventory numbers of retired (written off) inventory items of non-produced assets are not assigned to newly accepted for accounting items of non-financial assets.

Analytical accounting of objects of non-produced assets is carried out in inventory cards of accounting for fixed assets.

The inventory number assigned to an object of non-produced assets is retained by it for the entire period of its accounting.

In order to control the compliance of accounting data for intangible assets generated on the relevant accounts of the working chart of accounts with their actual availability, a turnover sheet for non-financial assets.

Formation of the initial cost of non-produced assets

Upon receipt of non-produced assets in order to form the initial cost of objects upon their acquisition, with the exception of objects involved in economic (economic) turnover for the first time, the actual investments of the institution are formed taking into account the amounts of value added tax presented to the institution by suppliers (contractors, performers), except for the acquisition object within the framework of the activities of an institution subject to VAT, unless otherwise provided tax legislation Russian Federation, including:

amounts paid in accordance with the contract to the seller (supplier);
amounts paid to organizations for information and consulting services related to the acquisition of an object of non-produced assets;
registration fees, state fees and other similar payments made in connection with the acquisition of an object of non-produced assets;
the amount of remuneration paid to the intermediary organization through which the object of non-produced assets was acquired;
other costs directly related to the acquisition of an object of non-produced assets.

The receipt of objects of non-produced assets is formalized by an act of acceptance and transfer of an object of fixed assets (except for buildings, structures) (form 0306001) or an act of acceptance and transfer of groups of fixed assets (except buildings, structures) (form 0306031) with the assignment of an inventory number and filling inventory card.

Accounting for the receipt of objects of non-produced assets

On the basis of paragraph 16 of the Order of the Ministry of Finance of Russia dated 06.12.2010 N 162n "On approval of the Chart of Accounts for budgetary accounting and Instructions for its application", operations are provided for the receipt of objects of non-produced assets:

acceptance to budget accounting objects of non-produced assets upon their acquisition, making capital investments to improve the objects of non-produced assets that are inseparable from these non-produced assets;
acceptance of non-produced assets for budget accounting when they are received free of charge;
acceptance for budget accounting at the formed cost of gratuitously received non-produced assets acquired at no additional cost:

as part of the movement of objects between institutions subordinate to one main manager (manager) budget funds(using account 030404330 "Internal settlements for the acquisition of non-produced assets");
as part of the movement of objects between institutions subordinate to different main managers (managers) of budgetary funds of the same budget level, between institutions subordinate to one chief manager (manager) of budgetary funds within the framework of income-generating activities, as well as when they are received from state and municipal organizations, from other organizations, except for state and municipal ones, and from individuals(using account 040110180 "Other income");
as part of the movement of objects between budgetary institutions of different levels of the budget (using account 040110151 "Income from receipts from other budgets of the budgetary system of the Russian Federation");

posting of surplus objects of non-produced assets identified during the inventory is reflected at market value on the date of their acceptance for budget accounting.

Accounting for land plots

When registering accounting transactions for land plots, one should be guided by the Land Code of the Russian Federation (LC RF), on the basis of which land plots are provided for permanent (unlimited) use to state and municipal institutions, as well as state authorities and local governments. At the same time, the right of permanent (unlimited) use of land plots that are in state or municipal ownership, which arose for legal entities prior to the entry into force of this Code, is retained (Article 20 of the Land Code of the Russian Federation).

In addition, legal entities that own, free use, economic management or operational management of buildings, structures, structures located on land plots that are in state or municipal ownership, acquire rights to these land plots in accordance with Art. 36 RF LC.

When taking land plots into account, it is also necessary to be guided by Art. 66 of the Land Code of the Russian Federation, on the basis of which the market value of a land plot is established in accordance with the Federal Law of July 29, 1998 N 135-FZ "On Appraisal Activities in the Russian Federation".

The basis for accepting a land plot for budget accounting is the right to dispose of land plots registered in accordance with the Federal Law of July 21, 1997 N 122-FZ "On State Registration of Rights to Real Estate and Transactions with It". The decision on the disposal of land plots owned by the constituent entities of the Russian Federation is made by the authorized body for property management of the constituent entity of the Russian Federation, and in municipal ownership - by the authorized body for managing municipal property.

At the same time, legal entities that own land plots on the right of permanent (unlimited) use are not entitled to dispose of these land plots.

In addition, in paragraph 1 of Art. 268 of the Civil Code of the Russian Federation (CC RF) states that the right to permanent (unlimited) use of a land plot owned by state or municipal property is granted to a state or municipal institution, a state-owned enterprise, a state authority, a local self-government body on the basis of a decision of a state or municipal body authorized to provide land plots for such use.

In cases stipulated by law, along with state registration, special registration or accounting of certain types of real estate may be carried out (clause 2, article 131 of the Civil Code of the Russian Federation).

Thus, in accordance with paragraph 4 of the Regulations on accounting for federal property, approved by Decree of the Government of the Russian Federation of July 16, 2007 N 447, territorial bodies federal agency for the management of state federal property, keep records of federal property, including in respect of property (including land plots, including those provided for use by legal entities and individuals on the basis of relevant agreements), constituting the state treasury of the Russian Federation, and federal property (including land plots ) belonging to the right holders on the relevant property right, at the place of registration (for legal entities) or primary residence (for individuals) in the constituent entities of the Russian Federation on the territory of which the relevant territorial bodies are registered (except for cases when the accounting of the relevant property falls within the competence of other territorial authorities).

In this way, federal property, in particular, land plots owned by state institutions on the basis of the right of permanent (unlimited) use cannot constitute the state treasury of the Russian Federation. In this regard, for the state registration of the property right of the Russian Federation to land plots provided government agency on the right of permanent (perpetual) use and not constituting, respectively, the state treasury of the Russian Federation, is paid government duty in the amount set out in paragraphs. 20 p. 1 art. 333.33 of the Tax Code of the Russian Federation.

Note! State registration of the right to real estate and putting it on cadastral registration are not grounds for accepting land plots for budget accounting (Letter of the Ministry of Finance of Russia dated May 26, 2006 N 02-14-10a / 1406), since the state is the owner.

If the institution has acquired a land plot from lands that are in state or municipal ownership, or the right to conclude a lease agreement for such a land plot at auctions (tenders, auctions) in accordance with Art. 38 of the Land Code of the Russian Federation or under a sale and purchase agreement in accordance with the Civil Code of the Russian Federation (Article 549) and registered it in accordance with the requirements of the law, then the initial cost of non-produced assets is formed on account 106 03 "Investments in non-produced assets" according to KOSGU 330 "Increase in the value of non-produced assets ". On the basis of Order N 190n, this article includes expenses for increasing the value of non-produced assets in state, municipal property that are not products of production (land, subsoil resources, etc.), the ownership rights to which must be established and legally fixed.

Example. The institution accepted for accounting a land plot acquired for a fee, registered with the right to dispose, worth 1,000,000 rubles, transferred by the owner of the property. The cost of state registration and registration of rights amounted to 12,000 rubles. with VAT (performed under the contract by a law firm). Accounting records were drawn up (Table 2).

table 2

N p/p	Content operations	Debit	Credit	Sum, rub.
1	Formation initial cost objects unproduced assets at their acquisition
1.1	Reflected costs for acquisition land site	1 10613 330 "Increased investment into non-produced assets - real estate institution's property	1 30233 730 "Increase creditor arrears on acquisition unproduced assets"	1 000 000
1.2	Reflected expenses for registration land site	1 10613 330 "Increased investment into non-produced assets - real estate institution's property	1 30226 730 "Increase creditor arrears on other work services"	12 000
2	Accepted to budgetary land records plot	1 10311 330 "Increase in value land - immovable institution's property	1 10613 430 "Reducing investment into non-produced assets - real estate institution's property	1 012 000

Accounting for capital investments to improve objects of non-produced assets

Capital investments to improve the facilities of non-produced assets increase their initial value, in particular works that are inseparable from the land.

In accordance with the budget classification, article 330 "Increase in the value of non-produced assets" includes non-inventory expenses (not related to budget investments in capital construction projects) for cultural and technical measures for the surface improvement of land for agricultural use, made at the expense of capital investments (planning of land plots, uprooting areas for arable land, clearing fields of stones and boulders, cutting tussocks, clearing thickets, cleaning reservoirs, reclamation, drainage, irrigation and other works that are inseparable from the land), with the exception of buildings and structures built on this land (for example , roads, tunnels, administrative buildings, etc.), plantations, groundwater or biological resources. But there is also a part of the costs, for example, surveying the boundaries of land plots, which falls under sub-article 226 "Other works, services."

The All-Russian classifier of fixed assets, approved by the Decree of the State Standard of Russia dated December 26, 1994 N 359, classified capital expenditures for land improvement (reclamation, drainage, irrigation and other works) to material fixed assets not included in other groups (19 0009010).

The old Instruction on budget accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 1999 N 107n "On approval of the Instruction on accounting in budgetary institutions", provided for the form N 0504108 "Inventory card for accounting for fixed assets in budgetary institutions (for animals, perennial plantations and capital land improvement costs)" (N OS-8). Although this document has expired, the use of the above inventory card has been established accounting policy institutions.

Example. The institution made capital expenditures for the improvement of the land plot under an agreement with the contractor. The amount of expenses - 590,000 rubles. (including VAT - 90,000 rubles) (Table 3).

Table 3

N p/p	Content operations	Debit	Credit	Sum, rub.
1	Reflected expenses for capital investments by improvement unproduced assets	1 10613 330 "Increased investment into non-produced assets - real estate institution's property	1 30233 730 "Increase creditor arrears on acquisition unproduced assets"	590 000
2	Created separate inventory an object	1 10311 330 "Increase in value land - immovable institution's property	1 10613 430 "Reducing investment into non-produced assets - real estate institution's property	590 000

Accounting for operations on the receipt of objects of non-produced assets

Accounting for operations on the receipt of objects of non-produced assets is carried out:

in the journal of operations for the disposal and transfer of non-financial assets in terms of operations for the acceptance for accounting of objects of non-produced assets at the formed initial cost;
in the journal for other transactions - for other transactions of receipt of objects of non-produced assets.

Accounting should also reflect operations on the internal movement of objects of non-produced assets between materially responsible persons on the debit of the corresponding accounts of the analytical accounting of account 010300000 "Non-produced assets" and the credit of the corresponding accounts of the analytical accounting of account 010300000 "Non-produced assets" on the basis of the invoice for the internal movement of fixed assets ( f. 0306032).

Revaluation and depreciation of objects of non-produced assets

Institutions carry out revaluation of the value of non-produced assets as of the beginning of the reporting year by recalculating their original cost or current (replacement) cost, if these objects were revalued earlier. In accordance with the legislation of the Russian Federation, the terms and procedure for revaluation are established by the Government of the Russian Federation.

The results of the revaluation of objects of non-produced assets are subject to reflection in accounting separately.

Results of revaluation of objects of non-produced assets as of the first day current year are not included in the data of the financial statements of the previous reporting year and are accepted when compiling the data of the balance sheet at the beginning of the reporting year.

Non-produced assets are not depreciated. In tax accounting, land and other objects of nature management (water, subsoil and other natural resources) also refer to non-depreciable property (clause 1, clause 2, article 256 of the Tax Code of the Russian Federation).

Reflection of the disposal of items of non-produced assets

Reflection in accounting of the disposal of objects of non-produced assets is carried out in the following cases:

termination property rights on the grounds provided for by the legislation of the Russian Federation, including on the basis of sale, gratuitous transfer (donation);
termination of the use of the object of non-produced assets due to damage, changes in the qualitative characteristics of the object, for other reasons, the impossibility of using the object for the purpose established when the object was taken into account;
otherwise, provided by law Russian Federation.

Disposal of objects of non-produced assets registered with the institution is carried out on the basis of:

an act on the write-off of an object of fixed assets (except for vehicles) (f. 0306003);
an act on the write-off of groups of fixed assets (f. 0306033);
the act of acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001);
the act of acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031).

Order N 162n defines accounting entries related to the write-off of non-produced assets when they are written off (become unusable), as well as when they are disposed of using an account to determine financial result 040110172 "Income from operations with assets".

If the disposal of objects of non-produced assets that have become unusable occurred due to natural disasters and other emergencies, then account 040120273 "Extraordinary expenses on operations with assets" is applied.

Free transfer of objects of non-produced assets

Free transfer of objects of non-produced assets is reflected in the debit:

account 030404330 "Intradepartmental settlements for the acquisition of non-produced assets" (as part of the movement of objects between institutions subordinate to one main manager (manager) of budget funds);
account 040120241 "Expenses on gratuitous transfers to state and municipal organizations" [within the framework of the movement of objects between institutions subordinate to different main managers (managers) of budgetary funds of the same budget level, between institutions subordinate to one chief manager (manager) of budgetary funds within the framework of income-generating activities , as well as when they are transferred to state and municipal organizations];
account 040120251 "Expenses for transfers to other budgets of the budgetary system of the Russian Federation" (as part of the movement of objects between institutions of different levels of budgets);
account 040120252 "Expenses on transfers to supranational organizations and foreign governments";
account 040120253 "Expenses on transfers to international organizations" in correspondence with the credit of the corresponding analytical accounting accounts of account 010300000 "Non-produced assets".

Example. An institution (municipal) transferred an object of non-produced assets (other non-produced assets) worth 45,000 rubles. federal institution.

In the account was made accounting entry(Table 4).

Table 4

Accounting for operations on the disposal and transfer of objects of non-produced assets is kept in the journal of operations on the disposal and transfer of non-financial assets.

Enterprise assets

From a business point of view, assets are property that can generate income. At the enterprise, these are: buildings, equipment, raw materials in warehouses, money in accounts, vehicles and much more. In the balance sheet of the company, their value is indicated in the asset. The liabilities contain the sources of the formation of this property: bank loans, authorized capital, borrowings, and the like.

The assets of the enterprise are divided into groups based on the methods of evaluation.

Tangible, intangible and financial assets

By form, assets are divided into tangible, intangible and financial. Tangible assets are physical property: equipment, fuel, furniture, buildings, tools and so on.

Intangible assets are intangible but have value and economic value. This is for example:

patents, trademarks, intellectual property rights;
the right to use the subsoil;
licenses and permits;
formulas, software products, technologies and other similar inventory items.

Financial assets are money and cash equivalents, such as deposits in accounts in financial institutions, loans issued, shares and bonds of other organizations.

The firm uses all types of property. At the same time, the role of the intangible component has increased due to the influence information technologies and information in general on the success of the business. The more intangible assets a company uses, the more high-tech product it produces.

Current and non-current assets

Depending on the turnover and the nature of participation in business processes, assets are divided into current and non-current.

The former include such types of property that are fully used during one production or commercial cycle. A vivid example of current assets is raw materials for production, which, after processing, turns into a finished and by-product. To current assets also include money in the company's account that is used to pay wages employees, the purchase of raw materials and materials, payments for financial obligations and so on.

Non-current assets do not change shape and are not expendable. They work over several production cycles, gradually transferring the cost to the finished product. One of the types non-current assets- fixed assets. This is the property that ensures the production process for a long time:

buildings and structures;
cars and other mobile equipment;
production equipment;
expensive and used for a long time tool, inventory, etc.

Non-current assets also include the majority of intangible assets, long-term loans (issued), equipment leased, securities, deposits and others financial instruments.

Production and non-production assets

If a we are talking about industrial enterprise, then part of the property is directly involved in the production process. This is, for example, a workshop building, a production line, equipment used in production, fuel, raw materials, tools and other similar values. At the same time, such a company has an administrative building and service units.

Anything that does not take a physical part in the production process is called non-productive assets. These include office equipment and furniture, cars, property industrial canteen or laundry.

This division of assets is used to calculate direct and indirect costs. The cost of production values is easily transferred to the finished product, since they are consumed directly in the manufacturing process. To account for the cost of non-productive assets, formulas are used to calculate indirect costs, and then they are transferred to the cost of finished products.

Own and borrowed assets

In the process of work, the company can use both purchased property and leased property. Assets purchased with the money of the enterprise are called own. Attracted assets are leased property and cash loans including leasing.

Attracted assets are inextricably linked with liabilities. The company needs to repay loans, pay rent and service debt securities. If we talk about renting with subsequent redemption, then after the company repays its obligations to the lessor, the property passes from the category of attracted assets to its own.

Other types of assets

When assessing assets, they are also divided depending on liquidity:

absolutely liquid (money);
highly liquid (short-term accounts receivable and deposits with a short repayment period);
medium liquid ( finished products, goods, receivables);
poorly liquid (financial instruments with a long maturity, some types of intangible and non-current assets);
illiquid (bad receivables, marriage, loss).

Based on the sources of formation, the concepts of "gross assets" and "net assets" are used. Gross property includes all types of property, regardless of the funds used to purchase them.

Net assets were purchased with the company's personal non-raised funds. To calculate the cost net assets, the amount of liabilities is subtracted from the total amount of property of the enterprise. This indicator characterizes financial independence company and is calculated from the balance sheet. It displays the real amount own funds organizations.

Understanding the classification of assets and their characteristics allows for a detailed and thorough assessment of performance commercial organization in specific economic indicators. Based on the data of such an analysis, management decisions, including the further development of the business.