Let's look at the situation using a specific example.
A budgetary institution receives subsidies for the fulfillment of government tasks (provision of additional educational services). The organization does not carry out income-generating activities. How to correctly assign expenses to account 109 00 and which ones? In order to fulfill the state task, the institution incurs expenses for utilities, communication services, wages, maintenance of property, other services, expenses, the cost of inventories (fuels and lubricants, office supplies, household equipment), fixed assets.
school accountant,Penza region
In accordance with the requirements of clause 134 of Instruction No. 157n, account 109 00 “Costs for the manufacture of finished products, performance of work, services” must be used by budgetary institutions in order to account for operations to form the cost of the services they provide, including within the framework of execution government assignment.
The specific procedure and conditions for providing a subsidy for financial support for the implementation of a state task are determined by the relevant agreement that the budgetary institution concludes with the founder. In this case, the amount of the subsidy for the implementation of the state (municipal) task is calculated on the basis of standard costs:
For the provision of public services within the framework of a government assignment;
For the payment of taxes, the object of taxation for which is recognized as the property specified in the previous paragraph, including land plots.
A list of public services provided by the institution (each should be separately accounted for);
Lists of expenses that should be taken into account when determining the cost of specific government services;
Lists of costs that can immediately be taken into account as part of the expenses of the current financial year.
Costs that can immediately be written off to the debit of account 4 401 20 200 “Expenses of a business entity” will primarily include expenses for the maintenance of real estate and especially valuable movable property. Based on the contents of paragraph. 4 clause 153 of Instruction No. 174n, such expenses can be reflected, in particular, according to codes 223 “Utilities”, 225 “Work, property maintenance services”, 226 “Other work, services”, 290 “Other expenses” of KOSGU. That is, in relation to the costs listed in the question, the following can be written off directly to the expenses of the current financial year:
Cost of utilities;
Amounts of expenses for maintaining the property;
Part of other expenses and the cost of other services, if they are related to the maintenance of the relevant types of property (including the cost of paying property tax and land tax).
Can any other expenses incurred using subsidies for the implementation of government tasks be written off directly to the debit of account 4,401 20,200? Yes, they can, if the procedure for forming a state task (standard costs) does not provide for their inclusion in the cost of government services.
Based on the provisions of paragraph. 3 clause 153 of Instruction No. 174n such expenses are usually reflected according to codes 262, 263, 273, 290 KOSGU. In addition, depreciation amounts accrued on fixed assets used in the provision of public services can be written off directly to the debit of account 4 401 20 271 “Expenses for depreciation of fixed assets and intangible assets”, because depreciation amounts and expenses for the acquisition of fixed assets (except for low-value ones) as a rule, are not taken into account when calculating the amount of subsidies for the implementation of government tasks.
The next stage of work is the distribution of expenses that should be taken into account when determining the cost of specific government services into:
Invoices;
General economic;
Direct costs include costs directly related to the provision of a specific type of government service.
Overhead costs are also directly related to the provision of government services. However, such expenses cannot be correlated with a specific type of government service and must be distributed for each service.
General business expenses include costs for management needs that are not directly related to the process of providing public services.
Distribution costs include costs incurred as a result of the sale of services, including in the process of their promotion.
As we see, it is possible to determine lists of costs in order to distribute them among specific types of expenses only based on the specifics of the activities of a particular institution.
In relation to the situation under consideration, with a high degree of probability we can say that there will be no costs of treatment at the institution.
But other expenses, in whole or in part, can be taken into account both as part of direct and as part of overhead and general business expenses. Let’s say an institution provides several government services.
Direct costs (related only to one service) may include, for example, the cost of paying wages to relevant employees and paying insurance premiums. The accrual of direct expenses will need to be reflected in the following accounting entries:
Debit 4 109 60 211, 4 109 60 213
Credit 4 302 00 730, 4 303 00 730.
Overhead costs may, for example, include the cost of consumables used in the provision of services, as well as some other expenses. The accrual of overhead costs will need to be reflected in the following entries:
Debit 4 109 70 272, 4 109 70 290
Loan 4 302 00 730, 4 105 00 440, 4 208 00 660.
Part of the inventory (for example, office supplies used by the accounting department) can be taken into account when issued as part of general business expenses. Such expenses may include expenses related exclusively to management needs for payment for communication services, as well as expenses for payment for other services (for example, consulting), expenses for remuneration of management personnel.
The accrual of general business expenses will need to be reflected in the following entries:
Debit 4 109 80 211, 4 109 80 213, 4 109 80 221, 4 109 80 226.4 109 80 272
Loan 4 302 00 730, 4 105 00 440, 4 303 00 730.
The next important stage of accounting work is the distribution of overhead and general business expenses based on the Certificate (f. 0504833) and relevant calculations. In accordance with the accounting policy of a budgetary institution, such distribution can be carried out, for example, monthly. In this case, the method of distribution must also be determined in the accounting policy.
When distributing overhead and general business expenses, entries are made in the corresponding analytical accounts:
Debit 4 109 60 000
Loan 4,109,70,000, 4,109,80,000.
General business expenses that, in accordance with the provisions of the accounting policy, are not subject to distribution, are written off as an accounting entry (for example, expenses for payment of consulting services may not be distributed):
Debit 4,401 20,200
Credit 4,109,80,000.
Let’s say that an institution has chosen the same distribution method for overhead and general expenses - in proportion to direct labor costs, monthly. Direct labor costs for service No. 1 are 500,000 rubles, and for service No. 2 – 300,000 rubles. In this case, expenses accumulated on accounts 4 109 70 000, 4 109 80 000 should be distributed monthly in the following amounts for each KOSGU code:
for service No. 1 – 62.5% (RUB 500,000 × 100% / (RUB 500,000 + RUB 300,000));
for service No. 2 – 37.5% (RUB 300,000 × 100% / (RUB 500,000 + RUB 300,000)).
And finally, the amounts accumulated on the account 4,109,60,000 must be taken into account when forming the financial result. As part of the activities to fulfill the state task, the amounts recorded in this account are written off to the debit of account 4 401 20 200 “Expenses of an economic entity” on the basis of the Certificate (f. 0504833) (paragraph 7, clause 153 of Instruction No. 174n).
Obviously, the frequency of recording such transactions depends on the specifics of the public services provided by institutions. At the same time, Instruction No. 174n on this issue contains only one requirement - only amounts related to services already provided should be debited to account 4 401 20 200.
If the content of the state assignment, agreement on the provision of subsidies and other documents at the disposal of the institution does not allow to properly justify the frequency of recording the operation described above, then a decision on the frequency of full or partial write-off of expenses accumulated on account 4,109,60,000 is desirable agree with the founder. This operation can be carried out monthly.
Answered questionsYu.A. Kosheleva , expert of the International Center for Financial and Economic Development
According to paragraph 134 of the Instructions for the application of the Unified Chart of Accounts for Accounting (approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n), to account for operations to form the cost of finished products, work performed, services provided, account 10900 “Costs for the manufacture of finished products, performance works, services."
According to clause 138 of Instruction No. 157n, the grouping of costs in accounts is carried out by type of expense in the context of cost groups:
1. direct costs directly attributable to the cost of finished products, works, services;
2. overhead costs for the production of finished products, works, services;
3. general business expenses;
4. distribution costs.
According to clause 58 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions (approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n), hereinafter referred to as Instruction No. 174n, for the formation in monetary terms of information on the costs of manufacturing finished products, performing work, services and business transactions carried out with them, the following groups of accounts apply:
010960000 “Cost of finished products, works, services”;
010970000 “Overhead costs for the production of finished products, works, services”;
010980000 “General business expenses”;
010990000 “Distribution costs”.
The institution's costs in the production of finished products, performance of work, and provision of services are divided into direct and overhead.
When producing one (single) type of finished product, work, or service, all costs directly related to the production of finished product, performance of work, or services are considered direct costs.
If several types of products, works, and services are produced, then there is a need to use account 109.70 - overhead costs. Those. These are costs that relate to several types of products, works, services, and therefore cannot be attributed to specific products. Examples of overhead costs:
1) salary of the head of a department that produces several types of products or provides several types of services;
2) depreciation of a fixed asset, which is used to produce several types of products, etc.
More details about overhead costs can be found in the Procedure for determining the composition of costs for the production of defense products supplied under the state defense order, approved by order of the Ministry of Industry and Energy of the Russian Federation dated August 23, 2006 No. 200.
At the end of the month, these costs must be included in the cost of manufactured products, works, services (account 109.60) by distributing them using one of the selected methods described below, which the institution must consolidate in its accounting policies.
Please note that the accounting policy of the institution must stipulate which expenses are classified as direct and which as general.
Distribution of overhead and general expenses
The distribution of overhead costs is carried out in one of the following ways:
The choice of the method for calculating the cost of a unit of production (volume of work, service) and the base for the distribution of overhead costs between the objects of calculation is carried out by the institution independently or by the body exercising the functions and powers of the founder in such a way as to optimize the degree of usefulness of accounting data for management purposes with an acceptable level of labor intensity of accounting procedures ( clause 134 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia on December 1, 2010 No. 157n).
General business expenses are not related to the production process - manufacturing products, performing work or providing services, but are related to the management of the institution as a whole. An approximate list of general business costs is given in paragraph 13 of the Procedure for determining the composition of costs for the production of defense products supplied under the state defense order, approved by order of the Ministry of Industry and Energy of the Russian Federation dated August 23, 2006 No. 200.
General business expenses include, for example, the following costs:
1) basic and additional salaries of management personnel with contributions for social needs;
2) depreciation;
3) expenses for the maintenance and repair of buildings, structures, equipment and other property for general economic purposes;
4) expenses related to business trips;
5) expenses for the maintenance of laboratories for general economic purposes and expenses associated with tests, research and experiments carried out in them;
6) expenses for training and retraining of personnel and other general business expenses.
According to clause 135 of Instruction No. 157n, the general business expenses of the institution incurred during the reporting period (month), in accordance with the accounting policy approved by the institution, are distributed to the cost of finished products sold, work rendered, services rendered, and in terms of non-distributed expenses - to increase the expenses of the current financial year .
In the program “1C: Accounting of a public institution 8”, in the chart of accounts for cost accounting, accounts 109.61 “Cost of finished products, works, services”, 109.71 “Overhead expenses”, 109.81 “General business expenses” are provided.
In accordance with the requirements of Instruction No. 157n, on account 109.61 “Cost of finished products, work, services”, analytical accounting is maintained for the objects of calculating the cost of products, work and services (Subconto2 “Nomenclature” of the reference book “Nomenclature” type) and types of costs (Subconto3 – “Types of costs "type reference book).
In accordance with paragraph 60 of Instruction No. 174n, account 109.61 accumulates costs that can be attributed to the cost of a specific service, work or finished product, i.e. Such costs are direct costs in accounting, directly attributable to the cost of finished products, works, and services.
The objects of calculation on account 109.61 are the elements of the “Nomenclature” directory.
If an institution provides only one type of service, for example, educational services, then the corresponding element should be entered into the “Nomenclature” directory and all expenses should be attributed to it.
If an institution conducts several types of activities, then the corresponding positions should be entered into the “Nomenclature” directory.
Only direct costs (salaries of employees who provide only this service, materials and other expenses that are associated only with this service) should be attributed to account 109.61 for the corresponding elements of the “Nomenclature” directory.
According to Instruction No. 157n and paragraphs 60-62 of Instruction No. 174n, accounts 109.71 “Overhead expenses”, 109.81 “General business expenses” include the costs of the institution that cannot be directly attributed to a specific service, work, or finished product. Therefore, in the program “1C: Public Institution Accounting 8”, on accounts 109.71 “Overhead”, 109.81 “General expenses”, analytical accounting is maintained only by types of costs (Subconto2 “Types of Costs”, type directory “Types of Costs”). The procedure for distributing general production and general economic costs to the cost of finished products, works, and services is established in the accounting policy of the institution.
To distribute general production costs (109.71) and general business costs (109.81) to the cost of finished products, works, services (109.61), in the accounting policy of the institution, on the Production tab, you should set the flags “Distribute general production costs”, “Distribute general business costs”.
If the specified flags are set, i.e. The accounting policy of the institution provides for the distribution of general production and general economic costs; it is also necessary to set the distribution base:
Which expenses should be classified as direct, which as overhead, and which as general, as well as the method of their distribution should be enshrined in the accounting policy of the institution.
What documents create movements on accounts of group 10900?
1. The receipt of finished products to the warehouse is documented in the “Product Release” document.
2. The receipt of finished products at the warehouse during the month is reflected at the planned cost upon the fact that the products are ready, without taking into account actual costs. The document generates transactions:
3. The distribution of general production (109.71) and general business expenses (109.81) to the cost of finished products, works, services (109.61) is carried out by the regulatory document “Closing production accounts” (menu “Inventories - Production accounting - Closing production accounts”):
As a result of the distribution of overhead and general business costs for the cost of products, works, services to account 109.61 by the document “Closing of production accounts”, accounts 109.71 and 109.81 are closed.
After posting the document “Closing production accounts”, a balance may remain on account 109.61 - this is the cost of services and work and/or work in progress.
4. According to paragraphs 150, 152 of Instruction No. 174n, the accrual of income from the sale of work and services carried out by the institution within the framework of the types of activities permitted in accordance with the Charter of the budgetary institution is reflected on the basis of Acceptance and Delivery Certificates of completed work (Service Provision Certificates, Work Orders, other primary accounting documents provided for by the terms of contracts within the framework of customary business practices, confirming the actual performance of work (services) by a budgetary institution, Invoices (Invoices); attribution of the cost of work performed by a budgetary institution, services provided, to reduce the financial result of a budgetary institution from the provision of paid services (works) is reflected on the basis of a Certificate (f. 0504833) on the debit of account 240110130 “Income from the provision of paid services” and the credit of the corresponding analytical accounts of account 210960200 “Cost of finished products, works, services” (210960211 - 210960213, 210960221 - 210960226, 210960271 , 210960272, 210960290).
Consequently, the cost of services and work should be completely written off to reduce the financial result of the current period, to account 2.401.10.130. The program provides for this purpose the document “Write-off of costs for services”.
The balances of overheads (109.71) and general business expenses (109.81) must be written off to accounts 401.10 “Revenues of the current financial year”, 401.20 “Expenses of the current financial year” by the document “Write-off of costs for services”.
The accountant determines which part of overhead and general business expenses should be written off to account 401.10 and which part to account 401.20. It would be more correct to state in the Accounting Policy what types of costs are included in the expenses of the current period (401.20). Other expenses should be charged to the 401.10 account.
Zolotukhina Anastasia,
Consultant at ANT-HILL Company
Account 109 in budget accounting involves a description of the costs of paying for various services, wages, and the cost of consumables. In accordance with the new requirements, which are reflected in the instructions, account 109 involves a description of all expenses that are incurred by budgetary institutions as part of the formation of the cost of the services offered. A budgetary institution is obliged to enter into a kind of agreement with the founder to receive financial support in the form of subsidies. At the same time, the amount of the subsidy itself will be calculated solely on the basis of standard costs.
In other words, specialists who draw up the necessary budget documentation are required to draw up a unique list of public services that the organization provides, a list of expenses that are necessary for the normal functioning of the government agency, and an estimated list of expenses for the next year.
Please note that certain expenses related to the maintenance of particularly valuable property are debited from the account. Thus, 109 reflects only clearly defined expenses for maintaining the enterprise and creating the capabilities of its functioning. All other expenses are indicated in other budget accounting codes.
According to the new instructions, organizations have the opportunity, at clearly defined points, to write off the cost of utilities, as well as write off the amounts that were invested in the maintenance of the main property. There are also certain aspects of expense write-offs that relate to property tax expenses.
In the new accounting policies of government agencies, it is very important to disclose information about the procedure for setting prices for the provision of certain services or work that are included in activities that can generate additional income.
Source: ibooked.ru
Budget account 010100000 was created to account for objects related to fixed assets, that is, material objects used to perform work, services and other needs...
Accounting entries in budget accounting must reflect all economic transactions in the institution. We will not repeat the basic principles that guide our employees...
At the end of the year it will be necessary to take stock. When to close 109 accounts? Are there any special features? The answers are in the article.
To fully reflect the facts of economic life, check the ledger indicators and make sure that the analytical and synthetic accounting data are identical.
Then close the accounts of the working chart of accounts for the financial result of previous reporting periods (account 0 401 30 000), the balances of which do not carry over to the next year.
Close accounts for the costs of manufacturing finished products, performing work, and services, depending on the characteristics of the process, that is, the “production cycle,” which does not always coincide in time with the beginning and end of the financial year. That is, when the institution sold goods or provided services.
Conclusion: at the end of the year there may be a balance on account 0 109 00 000.
On analytical accounts, account 0 109 00 000, the accountant groups expenses:
At the end of the reporting period, write off overhead and general business expenses to the debit of account 0 109 60 000. The reporting period for the distribution of overhead and general business expenses is a month. This indirectly confirms paragraph 135 of Instruction No. 157n.
Write off the cost collected on account 0 109 60 000 to the debit of account 0 401 10 100. Since the “production cycle” in time often does not coincide with the beginning and end of the financial year, determine the frequency of write-off yourself. And write it down in the institution’s accounting policy.
In accounting, make the following entries:
DEBIT 0 109 60 200
CREDIT 0 109 70 200
- overhead costs are allocated to the cost of services or products.
DEBIT 0 109 60 200
CREDIT 0 109 80 200
- general business expenses are allocated to the cost of services or products.
Basis - an accounting certificate (f. 0504833) with a calculation of their distribution attached;
DEBIT 0 401 20 000
CREDIT 0 109 80 200
- non-allocated general business expenses are included to reduce the financial result of the institution.
Basis - accounting certificate (f. 0504833);
DEBIT 0 401 10 000
CREDIT 0 109 60 200
- the cost of services provided or manufactured products is included in reducing the financial result of the institution.
An institution may provide one type of service or several. Let's consider the options.
Option 1. The institution sells one service within one year (that is, all costs are direct). Then accrue costs and write them off within one financial year.
Make the following entries in your accounting:
DEBIT 0 109 60 200
- accrued costs for the implementation of educational services;
DEBIT 0 401 10 130
CREDIT 0 109 60 200
- expenses are written off in the amount of the actual cost of services to the financial result;
DEBIT 0 401 10 130
CREDIT 0 303 03 730
DEBIT 0 401 10 130
CREDIT 0 401 30 000
Option 2. The institution sells several types of finished products or services within one year. That is, both direct and overhead costs. In your accounting policy, set out:
Make the following entries in accounting:
DEBIT 0 109 60 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- direct costs for the implementation of educational services have been accrued;
DEBIT 0 109 70 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- accrued overhead costs for the implementation of educational services;
DEBIT 0 109 70 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- general business expenses for the implementation of educational services were accrued based on the calculations made (during the year);
DEBIT 0 109 60 200
- overhead and general business expenses are written off to the actual cost of services;
DEBIT 0 401 10 130
CREDIT 0 109 60 200
- expenses are written off at actual cost to the financial result;
DEBIT 0 401 10 130
CREDIT 0 303 03 730
- income tax accrued;
DEBIT 0 401 10 130
CREDIT 0 401 30 000
- income is written off to the financial results of previous reporting periods.
Option 3. The institution sells several types of finished products (works, services). Just like in the second option, there are both direct and overhead costs. However, there are services that the institution began to implement in one financial year and will complete them in another. An example of such services is consultations and advanced training courses.
Cover costs for the appropriate funding source.
In these economic conditions, the institution objectively does not have the opportunity to write off the costs incurred to the financial result until January 1 of the next financial year.
Make the following entries in your accounting:
DEBIT 0 109 60 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- direct costs for the implementation of educational services are accrued in costing units (during the year);
DEBIT 0 109 70 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- accrued overhead costs for the implementation of educational services in costing units based on the calculations made (during the year);
DEBIT 0 109 70 200
CREDIT 0 302 00 000 (0 104 00 000, 0 208 00 000, 0 105 00 000, 0 101 000 00)
- general business expenses for the implementation of educational services were accrued based on the calculations made;
DEBIT 0 109 60 200
CREDIT 109 70 200 (0 109 80 200)
- overhead and general business expenses are written off to the actual cost of services.
Let's look at the situation using a specific example:
A budgetary institution receives subsidies for the fulfillment of government tasks (provision of additional educational services). The organization does not carry out income-generating activities. How to correctly assign expenses to account 109 00 and which ones? In order to fulfill the state task, the institution incurs expenses for utilities, communication services, wages, maintenance of property, other services, expenses, the cost of inventories (fuels and lubricants, office supplies, household equipment), fixed assets.
school accountant,Penza region
In accordance with the requirements of clause 134 of Instruction No. 157n, account 109 00 “Costs for the manufacture of finished products, performance of work, services” must be used by budgetary institutions in order to account for operations to form the cost of the services they provide, including within the framework of execution government assignment.
The specific procedure and conditions for providing a subsidy for financial support for the implementation of a state task are determined by the relevant agreement that the budgetary institution concludes with the founder. In this case, the amount of the subsidy for the implementation of the state (municipal) task is calculated on the basis of standard costs:
Based on the provisions of paragraph. 3 clause 153 of Instruction No. 174n such expenses are usually reflected according to codes 262, 263, 273, 290 KOSGU. In addition, depreciation amounts accrued on fixed assets used in the provision of public services can be written off directly to the debit of account 4 401 20 271 “Expenses for depreciation of fixed assets and intangible assets”, because depreciation amounts and expenses for the acquisition of fixed assets (except for low-value ones) as a rule, are not taken into account when calculating the amount of subsidies for the implementation of government tasks.
The next stage of work is the distribution of expenses that should be taken into account when determining the cost of specific government services into:
Overhead costs are also directly related to the provision of government services. However, such expenses cannot be correlated with a specific type of government service and must be distributed for each service.
General business expenses include costs for management needs that are not directly related to the process of providing public services.
Distribution costs include costs incurred as a result of the sale of services, including in the process of their promotion.
As we see, it is possible to determine lists of costs in order to distribute them among specific types of expenses only based on the specifics of the activities of a particular institution.
In relation to the situation under consideration, with a high degree of probability we can say that there will be no costs of treatment at the institution.
But other expenses, in whole or in part, can be taken into account both as part of direct and as part of overhead and general business expenses. Let’s say an institution provides several government services.
Direct costs (related only to one service) may include, for example, the cost of paying wages to relevant employees and paying insurance premiums. The accrual of direct expenses will need to be reflected in the following accounting entries:
Debit 4 109 60 211, 4 109 60 213
Credit 4 302 00 730, 4 303 00 730.
Overhead costs may, for example, include the cost of consumables used in the provision of services, as well as some other expenses. The accrual of overhead costs will need to be reflected in the following entries:
Debit 4 109 70 272, 4 109 70 290
Loan 4 302 00 730, 4 105 00 440, 4 208 00 660.
Part of the inventory (for example, office supplies used by the accounting department) can be taken into account when issued as part of general business expenses. Such expenses may include expenses related exclusively to management needs for payment for communication services, as well as expenses for payment for other services (for example, consulting), expenses for remuneration of management personnel.
The accrual of general business expenses will need to be reflected in the following entries:
Debit 4 109 80 211, 4 109 80 213, 4 109 80 221, 4 109 80 226.4 109 80 272
Loan 4 302 00 730, 4 105 00 440, 4 303 00 730.
The next important stage of accounting work is the distribution of overhead and general business expenses based on the Certificate (f. 0504833) and relevant calculations. In accordance with the accounting policy of a budgetary institution, such distribution can be carried out, for example, monthly. In this case, the method of distribution must also be determined in the accounting policy.
When distributing overhead and general business expenses, entries are made in the corresponding analytical accounts:
Debit 4 109 60 000
Loan 4,109,70,000, 4,109,80,000.
General business expenses that, in accordance with the provisions of the accounting policy, are not subject to distribution, are written off as an accounting entry (for example, expenses for payment of consulting services may not be distributed):
Debit 4,401 20,200
Credit 4,109,80,000.
Let’s say that an institution has chosen the same distribution method for overhead and general business expenses - in proportion to direct labor costs, monthly. Direct labor costs for service No. 1 are 500,000 rubles, and for service No. 2 - 300,000 rubles. In this case, expenses accumulated on accounts 4 109 70 000, 4 109 80 000 should be distributed monthly in the following amounts for each KOSGU code:
Obviously, the frequency of recording such transactions depends on the specifics of the public services provided by institutions. At the same time, Instruction No. 174n on this issue contains only one requirement - only amounts related to services already provided should be debited to account 4 401 20 200.
If the content of the state assignment, agreement on the provision of subsidies and other documents at the disposal of the institution does not allow to properly justify the frequency of recording the operation described above, then a decision on the frequency of full or partial write-off of expenses accumulated on account 4,109,60,000 is desirable agree with the founder. This operation can be carried out monthly.
Answered questionsYu.A. Kosheleva , expert of the International Center for Financial and Economic Development
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