Vladimir Zakharyin, expert in budget accounting, Ph.D.
Non-produced assets are a special type of property of a budgetary institution. Accounting 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.
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:
Another feature of this type of property, according to paragraph 70 of Instruction No. 157n, is a special procedure for establishing and 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, 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.
In accordance with Article 131 of the Civil Code of the Russian Federation, the right of ownership and other real rights to immovable things, restrictions on these rights, their occurrence, 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:
In cases stipulated by law, along with state registration, special registration or registration of certain types of real estate may be required. 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). At the same time, it should be borne in mind that the general norms and 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.
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:
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 item. 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:
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 instructions for accounting regulated only the procedure for accounting for assets under the right of operational management). Instruction No. 174n has not yet been amended accordingly. Therefore, when reflected in accounting cadastral value received for use land plots 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:
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 it is 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 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 the formation of the initial cost and acceptance for accounting of objects of non-produced assets are similar to the procedure for the formation of the initial cost and acceptance for accounting of fixed assets and objects 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 debited 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.
In the case of capital investments that increase the initial value of non-produced assets, the following accounting entries can be issued:
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 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.
Non-produced assets can be derecognized at their original cost (if no revaluation has been made) or at replacement cost (if a 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:
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 mean not only the actual deterioration of 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 industrial zones in neighboring areas, announcement easements, etc.).
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.
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 use. 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 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 included here are: 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 funds (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 investments to improve the condition of land, leased objects, plots, units of natural use.
There is no concept of "intangible fixed assets" in accounting. What does it look like? residual value fixed assets are 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).
What it is? Non-productive intangible non-financial assets are legal forms that are formed in the production process 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 on the basis of the law.
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.
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, fuel and lubricants, etc.), 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.
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.
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 applies specifically to budgetary structures. Accounting in commercial firms is conducted differently.
Non-produced assets are objects that are involved in the production process, but are not considered products of production. Another characteristic of these assets is that they have ownership rights. The company must have documents confirming ownership. The most common examples of non-produced assets are land, Natural resources. Let's consider objects that can be classified as NA:
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:
The following conditions are typical for HA objects:
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.
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 value is considered to be the current market value 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 current cost is recalculated. 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 need to be fixed in 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.
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:
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.
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:
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:
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. At the moment, the land needs to 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 taking into account the cadastral value of objects, it is necessary to take into account Guidelines, given in the letter of the Ministry of Finance dated 12/19/2014.
The tax base for non-productive assets, based on 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 objects of intangible assets. Expenses for the purchase of assets must be recorded in an account related to capital investment. 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.
When improving non-produced assets, the following entries are used:
IMPORTANT! provided by suppliers is deductible only when the assets are purchased for use in a VATable activity.
Non-produced assets are objects used in the course of an institution's activities that are not products of production.
Non-produced assets include:
Water resources,
Subsoil resources,
forest resources,
biological resources,
RF spectrum,
Account 00 103 00 000 “Non-produced assets” is intended for reflection in the budget accounting of non-produced assets.
Note!
In order for budgetary institutions to be able to record non-produced resources used in their activities, they (institutions) must have established and legally approved ownership rights to these objects. This is indicated by paragraph 1 of clause 29 of Instruction No. 25n. Ministry of Finance Russian Federation in the Letter dated May 26, 2006 No. 02-14-10a / 1406 gives the following explanations on the issue:
“In accordance with the Order of the Ministry of Finance of the Russian Federation dated February 10, 2006 No. 25n “On Approving the Instructions for Budget Accounting”, non-produced assets (land, subsoil resources, etc.) become the object of budget accounting at the time they are involved in economic (economic) turnover and are taken into account on account 010300000 "Non-produced assets".
The turnover of land plots is carried out in accordance with civil and land legislation.
In accordance with the Land Code of the Russian Federation (Article 20), state and municipal institutions, federal state-owned enterprises, as well as state authorities and local governments, land plots are provided for permanent (unlimited) use. Wherein legal entities, possessing land plots on the right of permanent (unlimited) use, are not entitled to dispose of these land plots.
federal law"On state registration of rights to real estate and transactions with it" it is established that land plots are part of real estate.
Wherein state registration rights to real estate and putting it on cadastral registration is not a basis for accepting land plots for budget accounting.
Thus, taking into account the foregoing, we note that only those land plots for which the institution, in accordance with the Land Code of the Russian Federation, has the right to dispose, are subject to budgetary registration.
Non-produced assets are recorded at their cost.
In accordance with the provisions of Instruction No. 25n, the actual investment of the institution in their acquisition is recognized as the initial cost of non-produced assets.
The exception is objects of non-produced assets that are involved in economic (economic) turnover for the first time, the initial cost of which is recognized as their current market value as of the date of acceptance for accounting.
Under current market value(according to the definition given in clause 29 of Instruction No. 25n), the amount Money, which can be obtained as a result of the sale of these assets as of the date of acceptance for accounting.
Each object of non-produced assets, put on the balance sheet of a budgetary institution, regardless of whether it is in operation, in stock or on conservation, is assigned a unique serial inventory number. Inventory numbers of non-produced assets are used in budget accounting registers, but are not indicated on the objects themselves.
Analytical accounting of objects of non-produced assets is carried out in the Inventory card 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 on the disposal and transfer of non-produced assets. financial assets.
The receipt of objects of non-produced assets is formalized
Act on the acceptance and transfer of fixed assets (except for buildings, structures) (form 0306001),
Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures) (form 0306031).
Example 1
A medical institution purchased a land plot for the construction of a new medical building worth 500,000 rubles (The figures in the example are conditional, since the cost of land varies depending on regions and other conditions).
Operations for the receipt of objects of non-produced assets are documented by the following accounting entries:
End of example.
The disposal of objects of non-produced assets registered with the institution is carried out on the basis of
Act on the write-off of an object of fixed assets (except for vehicles) (form 0306003),
Act on the write-off of groups of fixed assets (except for motor vehicles) (form 0306033).
Example 2
State educational institution as a contribution to the authorized capital of the organization transferred a land plot worth 700,000 rubles.
This transaction will be reflected in the accounting record as follows:
End of example.
For more information on questions related to budgeting, budget reporting and taxation of budgetary institutions, you can find in the book of the authors of CJSC "BKR-Intercom-Audit" "Public institutions".
This material was prepared by a group of methodological consultants
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.
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 the current value of all non-produced assets of the institution, which are real estate.
These types of assets include:
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.
Non-produced assets can be taken on the balance sheet budget organization as a result:
The receipt of non-produced assets in accounting is reflected in the following entries (clauses 20-21 of order No. 174n):
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Source documents |
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Acquisition of non-produced assets, investment in improvements inherent in such assets |
The act of acceptance and transfer of an object or a group of objects (f. 0306001, 0306031), estimates and acts of acceptance of work on capital improvements |
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Receipt of land on the rights of perpetual use (including land under the property): either the cadastral value or the value indicated in the act for the right to use is reflected land plot outside the Russian Federation |
Act, certificate on the cadastral value of land, on the cost of plots located outside the Russian Federation, acts of transfer to perpetual possession |
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010311330, 010312330, 010313330 |
Acceptance on the balance sheet as a result of identification during the inventory |
Act on the results of the inventory of non-produced assets (f. 0504835) |
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Change in the value of land plots that were taken into account earlier as a result of a change in the cadastral price |
Certificate of change in the cadastral value, calculation of an increase (decrease) in the value of a land plot |
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010311330, 010312330, 010313330 |
010311330, 010312330, 010313330 |
Internal movement of objects of non-produced assets as a result of a change in financially responsible persons |
Invoice for the internal movement of objects of financial assets (f. 0504102) |
Write-off (disposal) of non-produced assets is reflected in the accounting by the following entries (clauses 22, 23 of order No. 174n):
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Source documents |
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010311330, 010312330, 010313330 |
Free transfer of a non-produced asset to state authorities, state institutions or municipal institutions, including cases of termination of rights to operational management |
Act on the transfer of objects of non-financial assets (f. 504101), inventory cards that are attached to such an act |
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010311330, 010312330, 010313330 |
Intra-agency transfer of non-produced assets |
Internal documents for such movement: order, decision of the relevant head body, act of transfer, invoice for internal movement (f. 05044102) |
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010311330, 010312330, 010313330 |
Transfer of objects of non-produced assets to other acquirers of the right to own (manage) them (except for government agencies), including free of charge |
The decision to transfer ownership free of charge, contracts of sale, acts of transfer of ownership |
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010311330, 010312330, 010313330 |
Disposal of assets upon their sale (realization) in accordance with the laws of the Russian Federation |
contracts of sale, deeds of transfer of ownership |
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010311430, 010312430, 010313430 |
Expenses in connection with emergencies that led to the destruction, disposal of assets |
Certificate (certificate) of an emergency event, certificate of the Chamber of Commerce on force majeure events that caused destruction, damage assessment and write-off reports |
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Markdown (revaluation) of the value of non-produced assets during revaluation |
Forms primary documents, which formalize transactions on the movement of non-produced assets, approved by order of the Ministry of Finance dated 30.03.52 No. 52n.
Order of the Ministry of Finance dated December 23, 2010 No. 183n establishes the Chart of Accounts and instructions for its use for autonomous institutions. The structure of the Chart of Accounts for autonomists is not much different from the Unified Chart of Accounts for accounting in budgetary 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.
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.
