Write-off of the main costs of NCO wiring. Decommissioned lane, what does the federal government have: what is needed? Mayne ordering and decommissioning
"Accounting appearance", 2011, NN 6, 7
For non-state non-commercial organizations PBO 6/01, a special mind was introduced to accept objects to the form as the main ones. In addition, there is a low specificity in the case of accounting operations for the acquisition, write-off and sale of the objects of the main assets of NCOs.
On the basis of commercial organizations, for non-state NCOs, after the adoption of assets as the main asset, paragraph 4 of PBO 6/01, special criteria were introduced. Requires a one-time visitation of three minds:
- the object of appointments for the achievement of the activity, directing to reach the goals of the creation of this non-commercial organization (including those of the sub-principal activity, which are valid before legislation) Russian Federation), for the management needs of NGOs;
- the object of the appointments was held out for a long time, tobto. the term trivality over 12 months, or a significant operating cycle, as if it were over 12 months;
- the organization of the transfer will come on the resale of this object.
Activate, if you think about it, transfer it to clause 4 of PBO 6/01, and to the variant between the limits set in the public policy of a non-commercial organization, but not more than 40 thousand. rub. for a single unit, which is reflected in the accounting appearance and rank in the warehouse of material and industrial reserves.
Since the limit of vartost in the public policy is not to be established, then NCOs goitre all objects that are bought or obtained free of charge, according to which the criteria, transferring paragraph 4 of PBO 6/01, are protected in the capacity of the main їхної vartosti donations for mining organizations, chi tse to bring a special wind for tidying up the application or stationery knives. In connection with this, in our opinion, NCOs should set a limit on the amount of material and chemical reserves in their public policy.
Schopravda, deyaki NPO by virtue of the provisions of Art. 381 of the Tax Code of the Russian Federation zvіlneno vіd podatkuvannya tax on mine. For example, Vіd podatkuvannya zvіlnyaєtsya be-like mine (moreover, it is not independent from yogo vikoristannya) colleges of lawyers and lawyer bureaus. And in other categories of tax payers, taxes are subject to taxation, but it is not necessary to use them for the first time. So, in the form of podatkuvannya, zokrema, they are called:
- religious organizations - how the lane, victorious by them, the implementation of religious activity;
- globally Russian public organizations of the disabled (including the creation of a cluster of public organizations of the disabled), among the members of these disabled people and their legal representatives to become at least 80% - as much as possible, to be victorious for them to exist;
- Organiza, the statute captal of the Yaki, warewell to the Vishchevskani Organizani Invalizi, Yakshcho Serednioblіkova number Invalin, the sower of the pratsivniki is not more than 50%, but there is no more than 25%, there is no more than 25%, there is no more than 25%. abo) the sale of goods (for the credit of excisable goods, mineral syrovina and other brown copalins, as well as other goods for Perelik, approved by the Resolution of the Order of the Russian Federation on 18.02.2004 N 90), work of those services (for the credit of brokerage and other middlemen);
- установи, єдиними власниками майна яких є вищевказані загальноросійські громадські організації інвалідів, - щодо майна, що використовується ними для досягнення освітніх, культурних, лікувально-оздоровчих, фізкультурно-спортивних, наукових, інформаційних та інших цілей соціального захисту та реабілітації інвалідів, а також для надання legal and other assistance to the disabled, children with disabilities and their fathers.
Depreciation and depreciation of the main assets
Looking back at paragraph 48 of the regulation accounting style that accounting rank in the Russian Federation does not apply depreciation to the main assets of non-commercial organizations. The norm is assigned not to the main bolts of NKOs on the prodbani for the health of the status of the status of the DIYALOSTI TA for the Vedennya Pidprimnitsyo, the meta of the accounting region of the amortiza is not the same as the main parties, it is not the same. such dzherel stinks come and in such purposes they vicorate.
However, the Resolutions of the Supreme Court of the Russian Federation dated 23.08.2000 N DKPІ00-645 Order of the Ministry of Finance of Russia dated 03.24.2000 N 31n, which introduced the rule that the expulsion is not legal .
In this rank, in addition to paragraph 48 of the Regulations on the conduct of accounting, the following should be taken from the previous edition, and itself: "behind the main budget organizations, the main costs, we will take away the gift free of charge from the privatization process under the contract, we will give the budget allocations and other similar costs<1>... depreciation does not get better.
<1>In our opinion, other similar costs are000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000001If NPOs win the object of the main benefits (for example, a car), pay for the bills of the whole income, in order of statutory activity in the commercial activity, then depreciation is also not compensated for such an object. Tim is zoom, shock absorpsy є в в в є ’organized stained -ups on the billet of the main fraud by the jacket of post -a -tupe transfer yogo wartosti to Vitrati Vobritnita (vitrati for sales), and under the renovation of the organs, the basic basic pribannya їх s with the help of a whole lot of money NCOs don’t carry vitrates.
If a non-commercial organization has added the object of the main benefits for the account of the income from the increase in the income and victorious work for її zdijsnennya, then, in our opinion, for such a basic depreciation allowance, you can narachovuvat.
Tim hourly, controlling bodies vvazhayut іnakshe.
Oskilki at p. 17 PBO 6/01 and p. 49 Methodical instructions from the accounting form of the main assets (approved by the order of the Ministry of Finance of Russia dated 13.10.2003 N 91n) it is said that from the objects of the main assets of non-commercial organizations, depreciation does not accumulate koshtіv, otrimanih vіd pіdpriєmnitskoї ї diyalnosti nko, depreciation not traces of narakhovuvati (List of the Ministry of Finance of Russia vіd 31.07.2003 N 16-00-14 / 243).
In principle, fight іz cim stupidly. Real tax іnspektsіya, call, fine the NCO for the hour of rechecking for art. 120 of the Tax Code of the Russian Federation for “grossly damaging the organization of the rules for the form of income and (or) vitrate and (or) taxation, as a result of protracting more than one tax period” by 30,000 rubles. In addition, NCOs are charged with an administrative fine for Art. 15.11 of the Code of Administrative Offenses of the Russian Federation at a glance from two to three yew. krb.
Тому нараховувати в бухгалтерському обліку амортизацію за основними засобами, придбаними НКО за рахунок доходу від підприємницької діяльності та використовуваним для її здійснення, заради "формування повної та достовірної інформації про діяльність організації" (одне з основних завдань бухгалтерського обліку), на наш погляд, недоцільно, Tim more, why:
- in case of raising a contribution to the mine organization, the amount of the accumulated contribution for the main expenses of the NPO will change the primary warehousing of the mine;
- Since the object of the main income is paid by the NCO for the income tax due to the payment of income and victorious for the її zdiisnennya, then the depreciation is awarded for such an object in the taxable form, changing the base when calculating the tax on income.
Later, the loss of the main benefits is the change in their vartost as a result of two processes, which are simultaneously observed: physical and moral wear. Otherwise, it seems, chastkov chi povna vtrata them pozhivchih yakosty.
Rukh sums of damages on the objects of the main expenses are obligated to a clear off-balance sheet 010 "Deployment of the main expenses", moreover, the analytical appearance of the account 010 is to be carried out by the organization of the skin object of the main expenses. When vibutti okremih ob'ektiv (including sales, free transfer only) the amount of deduction for them is deducted from account 010 "Deduction of the main proceeds".
By virtue of clause 17 of PBO 6/01, on the objects of the main contributions of non-commercial organizations, on the off-balance sheet, there should be carried out the information about the sum of the deductions, which is built up in a linear way in a hundred and fifty order, induced by clause 19 of the first PBO.
Behind the Obvya in executive up to 1 sir 2002 r., Snows are elevated to Vidinchi of the Norms of Amortizatiyni Vіdrakhuvan, as a stag for the sake of the srsh of the SRSR, 10/22/1990 N 1072 "about the norms of the folk dodes of the main fondies of the main funds for the main fundamentals of the main funds
According to objects put into operation on the 1st of September 2002, it can be speeded up by the Decree of the Russian Federation dated 01.01.2002 N 1 "On the Classification of the main assets, which are included before the depreciation groups" (Sheet of the Ministry of Finance of Russia 1-00 number 206. -1 17).
When accumulating depreciation from the lane of non-commercial organizations with the method of calculating the profits, it is necessary to know the following.
Vіdpovіdno up to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation are depreciated by mine, the results of intellectual activity and other objects intellectual power, if they exchange taxes with the taxpayer on the right of power, they will win back to them for the otrimannya of income, that vartist of them is repaid with a way to increase depreciation. Amortized mine is recognized as mine with a line of corynes vikoristannya over 12 months and the first rate over 20 yew. rub. (according to the objects, which are included in the warehouse of the lane, which are depreciated (put into operation) from the 1st of September 2011, the limit of the increase is up to 40,000 rubles).
Амортизованим майном визнаються і капітальні вкладення у надані в оренду об'єкти основних засобів у формі невіддільних поліпшень, зроблених орендарем за згодою орендодавця, а також капітальні вкладення у надані за договором безоплатного користування об'єкти основних засобів у формі невіддільних поліпшень, зроблених організацією-позикоодержувачем the patron.
Майно некомерційних організацій, отримане як цільові надходження або придбане за рахунок коштів цільових надходжень та використовуване для здійснення некомерційної діяльності, придбане за рахунок коштів цільового фінансування, а також придбане з використанням бюджетних коштів цільового фінансування, амортизації не підлягає (п. 2 ст. 256 НК RF).
Tse means that the object of the main benefits was awarded to NCOs for the money of other gerels, krim zgadanih at paragraph 2 of Art. 256 of the Tax Code of the Russian Federation, which is awarded for zdіysnennya pіdpriєmnitskoi ї іyalnostі, then depreciation, awarded for such an object, is insured when calculating the tax on surplus. Appropriate for cim approvals and control bodies (for example, List of the Ministry of Finance of Russia dated March 16, 2010 N 03-03-06/4/19).
In this way, until the NCOs are charged, they are tied up from the expenses of the undertaking of the work, to lay down the sum of depreciation, to pay for the mine, we will give the money for the money, taking away such work, that victorious work for the purpose.
Vitrati on the front line, which are depreciated, are taken up to windage through depreciation windrowth, if they are included in the warehouse, they are connected with the production of that (or) the sale of products (robit, services) (appendix 1).
butt 1. At the fall of the leaves 2010 for income tax deducted from the subprincipal activities, which are subject to VAT, and for the її zdіysnennya, ANO "Sonata" pridbala in the other organization of the object of the main benefits, which are in operation, 10 rubles, including VAT, for 70,800 rubles. . The object was put into operation this month.
Looking back at the oblіkovoї politiki ANO narahuvannya depreciation with the method of taxable form viroblyaetsya in a linear way. The termin of the brown vicoristan of the Opami of the Podatskov region was inserted in 7 Rocks, and to the urahuvanny to the stall of Vikoristann at Seller-in 5 rocks (vidpov, to the kopai of the main parties, the transfer of the main 2 rocks) .
When zastosuvanni linear method For the fraudster of the Obatov region, the soumas is on one mikysyan shock -like Main, shocksat, it is shredded by the yak prieigata of yogo first (vidnovalnaya) Vartosti that is the norms of amortzatis, for the bestowed line of Vikoristan (p. Tax Code of the Russian Federation).
Vіdpovіdno up to paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, the term of the cord wagon for the taxable form is determined by the organization independently on the date of commissioning of the object of the mine, which is depreciated from the improvement of the Classification of the main assets.
Організація, що набуває об'єктів основних засобів, що були у використанні, з метою застосування лінійного методу нарахування амортизації за цими об'єктами вправі визначати норму амортизації з цього майна з урахуванням терміну корисного використання, зменшеного на кількість років (місяців) експлуатації даного майна by previous vlasniks (clause 7, article 258 of the Tax Code of the Russian Federation).
Thus, the average depreciation rate for the purpose of taxable warehouse is 1.67% (1: (7 years - 2 years): 12 months x 100%).
With the method of subtracting depreciation from the sum of accumulated depreciation, the method of accrual is recognized as vitrata shomіsyatsya, coming from the sum of accumulated depreciation. The amount of depreciation for this object in the taxable form of ANO "Sonata" in the warehouse is 1000 rubles. (60,000 rubles x 1.67%).
If the NPO vicoristovo is the main ones, the tagging for Rahunok Tsilovikh, the order of the statute of the Dyalnіstya, in Comerziyniy, the server, the server is not for the amortization of the morty regimen (sheet of the minfiz of the Russian 02-05/3/74).
As an object of the main benefits, coming after September 1, 2002. за рахунок прибутку від комерційної діяльності, використовується як у підприємницькій, так і у статутній діяльності НКО, на такий об'єкт амортизація з метою податкового обліку, на нашу думку, нараховується, оскільки зазначене майно не відповідає критеріям майна, що не підлягає амортизації, викладеним at pp. 2 p. 2 art. 256 of the Tax Code of the Russian Federation.
Vibuttya of the main benefits
The order in which the NCO's operations are considered in the accounting form of the main assets should be deposited due to reasons, through which the other object is written off the balance sheet.
Moral and physical wear
With the write-off of the object of the main assets, the cost of the capital of the financial support and the removal of the NPO as a financial benefit, through moral and physical damage, the first variance, at a glance, is written off from the additional cost of the additional capital, tobto. for rahunok koshtіv, yakі served as a source of finance for yoga pridbanny.
According to the plan of the accounts of the accounting form and the Instruction on how to yogo zastosuvannya for the appearance of the return of the main contributions to the account 01 "Basic contributions", it is recommended to enter the sub-arrays "Vibuttya of the main contributions", to the debit of which the variability of the object, which is accumulated, and accumulated in credits is transferred
When written off, O'Skktiv, I didn’t get a shock -like, for our dumka, a lot of Zhadoi Nediyatniy, Vikoristani Accounting Recording to the Vikoristani Subrahunka "Vybutta of the Basic Metro", the first of the main was the part of the NPO to write off the lands "Additional capital".
In addition, in case of vibutti of the main loan, which is not depreciated, the non-commercial organization is obliged to write off the amount of the deposit, earned during the operation of the lane for off-balance sheet 010 "Depreciation of the main assets" (appendix 2).
butt 2. The non-commercial partnership "Progres" writes off the moral damages of the object of the main benefits, withholding earlier as a whole deposit, the first variance of which is 125,000 rubles. The amount of money spent on the date of decommissioning of the object, becomes 95,000 rubles.
written off the amount of the contribution.
In the inventory card, on the basis of the issued act on the write-off of the main assets, transferred to the accounting service of the NCO, an audit of the status of the object of the main assets is carried out. Inventory cards according to the objects, which are vibuli, are taken by a stretch of the line, which is installed by the organization’s certifier in accordance with the rules of the organization of the sovereign archival authority, but not less than five years.
If, with the loss of the main assets, the NPO will deduct income from the material assets (details, knots and aggregates of the main assets, which are vibuvayut, accessories for the repair of other objects of the main assets, as well as other materials, taken as a result of dismantling) 'єkta), the stench falls on the account of the lane for the current market rate on the date of debiting the object of the main assets from the correspondence with the account 91 "Last income that witrati", subrachunok 1 "Last income", like other income.
Slid memory, scho zgіdno z p. 13 Art. 250 НК РФ доходи у вигляді вартості отриманих матеріалів або іншого майна при демонтажі або розбиранні при ліквідації основних засобів, що виводяться з експлуатації, з метою обчислення податку на прибуток визнаються позареалізаційними доходами платника податків, а витрати на їх ліквідацію, включаючи суми недонарахованої відповідно до встановленого the term coryne vikoristannya depreciation - post-realization vitrates (clause 8, clause 1, article 265 of the Tax Code of the Russian Federation).
In our opinion, qi ruled the goal. 25 of the Tax Code of the Russian Federation, sew on the Ophti, the likvіd, the yak for the rahunok koshtiv fіlian fіnancuvannya abedly yak tsilovi (behind the venom of the nurses about the soumi non -amortzatiki, the Oskilka is not amortized), so it NGOs.
Let’s look at how you can apply for a donation of income and a tax for a profit, deducting the sale of objects of the main assets, adding to the additional cost of security finance and taking it away free of charge.
Implementation of the main benefits
When selling a non-commercial organization of the object of the main profits, the revenue from the sale is taken to the accounting form from the amount agreed by the parties to the contract.
The profits from the write-off of the sold main debt are in the accounting form in that golden period, until such a stench lies, that they pay for the profits from the income of the profits and the profits, like other profits from the non-commercial organization.
Selling the object of the main assets, the non-commercial organization is guilty of violating the general norms that regulate the order of the form of income and profits, enshrined in PBO 9/99 "Income of the organization" and PBU 10/99 "Vitrati organization". In our opinion, it is not reasonable to apply for the sale of a lane of vimogi PBO 18/02 "Obl_k rozarokhunkiv z tax on surplus organization" to non-commercial organizations, in our opinion, it is not enough: it is necessary to improve the appearance, which is due to clause 2 of the PBO 18/02 for NPOs lingering.
From the method of calculating the income from the sale, the income from goods, work, services, zocrema and from the main income is recognized.
When the income is deducted from the new one, the sum of the tax on the additional payment is included, the purchase is presented (clause 1 of article 248 of the Tax Code of the Russian Federation), and when the lane is sold, which is depreciated - more and more excess wareness, which is deductible up to clause 1 Art. 257 of the Tax Code of the Russian Federation, as well as the variance of vitrats, without intermediary po'yazanih z such an implementation, the protection of savings, servicing and transportation of the realized lane of a non-commercial organization (clause 1, article 268 of the Tax Code of the Russian Federation).
At pp. 2 p. 1 art. 268 of the Tax Code of the Russian Federation it is said that during the implementation of the lane, which is not depreciated, the payer of taxes may change the income from such operations by the price of the addition (setting) of that lane.
For incontinent uncontrollable organized, the appreciation of the supply of the basement during the realization of the basic is the maintenance of the Daruvannya, the blessings of the thaws of the tsilovikh, dohid of the Operations, do not Zemeni, Even the non-commercial organization did not incur vidatkiv for their expenses (Sheet of the Federal Tax Service of Russia for the Moscow Metro, dated 09.09.2008 N 20-12 / 084958).
The sale of goods to the Russian Federation is an object of subsidies for the payment of additional wages. Oskіlki by virtue of paragraph 3 of Art. 38 of the Tax Code of the Russian Federation, the goods are recognized whether they are realized in the mine, those sales of the object of the main income of a non-state non-commercial organization subject to MPE. The base for the tax is added to the varity as the varity of the object, the expenses are calculated from the prices, which are deducted according to Art. 40 Tax Code of the Russian Federation<1>, without including before it the MPE (Clause 1, Article 154 of the Tax Code of the Russian Federation), the tax must be paid at a rate of 18%.
<1>Yakshto іnshe not transferred Art. 40 of the Tax Code of the Russian Federation, with the method of submission, the number of goods, labor and services is accepted, appointed by the parties please. As long as it is not brought forward, it is communicated that the price is equal to the market prices. The market value of the goods (works, services) is recognized as the price that was accumulated in the case of different modes of consumption on the market of identical (and for їх in the daytime - one-time) goods (robіt, services) in the older economic (commercial) minds.The procedure for calculating the amount of VAT, which is paid to the budget, when selling non-mine mena polygaє in the offensive. Oskіlki the amount of MPE, paid off at the time of the receipt of the object of the main income, which is not vikoristovuєtsya in pіdpriyomnitsіy dіyalnostі, non-commercial organization does not have the right to accept until vіdrakhuvannya, won't be insured at the vartostі of the main cat. Vіdpovіdno up to paragraph 3 of Art. 154 of the Tax Code of the Russian Federation in the course of the sale of the lane, which is paid for the variance with the adjustment of the MPE paid during the payment of the VAT, the tax base is determined as the difference between the price of the lane, which is realized, with the adjustment of the MPE and the variance of the sold lane. When realizing a lane, given on the side of that insured from the VAT, the tax rate is shown as a percentage of the tax rate to the tax base, taken for 100 and reduced by the tax rate (18: (100 + 18) x 10).
butt 3. The private installation "Artemida" took away the coins of the value of recognition from the rozmiri 118,000 rubles. on the pridbannya object of the main zasobіv, scho may be victorious during the implementation of a specific target program.
Mine was priedbano for a non-prepared rozrachunk for 118,000 rubles, including MPE - 18,000 rubles. The sum of the tax for the payment of the payment was seen by the payment agent in a row, the payment invoice was taken from the postal worker, the registrations were made in accordance with the established procedure, and the sum of the MPE was also seen from the postal worker.
After the completion of the term for the implementation of the program, the main profit of the non-profit organization was sold for 121,000 rubles. The sum of the toll, earned for an hour of operation of the main koshti, became 40,000 krb.
Introducing operations to the accounting look
Dr. rah. 51 "Rozrakhunkovі Rakhunki"
it has been shown that the whole sum of money should be paid to the object of the main expenses, which should be awarded to the statutory non-principal duty;
the sum of banknotes was collected at the warehouse of bank finance;
Dr. rah. 60
K-t rah. 51 "Rozrakhunkovі Rakhunki"
an overpayment to the postal worker;
accepted rahunok of the postal worker;
Dr. rah. Chapter 19
K-t rah. 60
the amount of MPE for the object of the main benefits was added;
Dr. rah. 08 "Insert in non-current assets"
K-t rah. Chapter 19
the amount of VAT included in the item's variance;
dzherelo fіnansuvannya for pribanim object of the main zabіv;
worn out;
458 rub. ((121,000 RUB - 118,000 RUB) x (18%: 118% x 100))
the amount of MPE has been accrued, which is paid to the budget (the purchase is necessary to set up a invoice, in which the amount of MPE is assigned at a cost of 458 rubles);
Dr. rah. 83 "Additional Capital"
K-t rah. 01 "Basics"
written off the primary property of the object of the main assets;
K-t rah. 010 "Deduction of the main assets"
written off the sum of the depreciation;
Dr. rah. 51 "Rozrakhunkovі Rakhunki"
Dr. rah. 91 "More reach that vitrati", subrakh. 9 "Balance of other incomes and losses",
K-t rah. 99 "Pributki ta zbitki"
120542 rub. (121,000 - 458)
revealed financial result (for to this particular type surplus) in the implementation of the object of the main benefits (without the improvement of other operations);
Dr. rah. 99 "Pributki ta zbitki"
24108 rub. (120542 rubles x 20%)
handed over a tribute to the surplus;
K-t rah. 51 "Rozrakhunkovі Rakhunki"
The reviewed procedure for the adjustment of MPE, in our opinion, is more likely to be stagnant in that case, if a non-commercial organization sells the object of the main benefits, purchases for the improvement of MPE, without intermediary paid non-commercial organization of the seller for the hour of the bath.
If the MPE in the case of the payment (otrimani) of the lane of the NCO did not cry, then the sum of the tax, which pays for the payment to the budget, is paid out for the new vartost of the lane, which is realized (butt 4).
butt 4. Fund "Ariadna" for the implementation of environmental programs took into account the type of donor - ZAT "Phoenix" the object of the main benefits. The variance of the removed lane, designated in the act of transfer, will add 118,000 rubles. The sum of the cost, earned for the first hour of operation of the main koshti, is 40,000 krb. After the implementation of the central program, the main profit was sold for 129,800 rubles.
Introducing operations to the accounting look
Dr. rah. 08 "Investment in non-negotiable assets"
K-t rah. 76 "Razrakhunki with different debtors and creditors"
pributkovano ob'єkt main zasobіv;
Dr. rah. 76 "Razrakhunki with different debtors and creditors"
K-t rah. 86 "Tsіl'ove finansuvannya"
the varity of the object of the main assets was brought to the warehouse of the central finance;
Dr. rah. 01 "Basics"
K-t rah. 08 "Investment in non-negotiable assets"
the object was put into operation and included in the warehouse of the main assets of the NPO;
Dr. rah. 86 "Tsіl'ove finansuvannya"
K-t rah. 83 "Additional Capital"
vіdobrazhenya vikoristanny otrimanih tsіl'ovyh zabіv;
Dr. rah. 010 "Deduction of the main assets"
donated sum;
Dr. rah. 62
K-t rah. 91 "More reach that vitrati", subrakh. 1 "More income",
narakhovaniya income, po'yazany іz the implementation of the main koshti;
Dr. rah. 91 "More reach that vitrati", subrakh. 2 "Other windows",
K-t rah. 68 "Rozrakhunki z podtkіv i zborіv", subrakh. "Gift for dodan vartist",
19800 rub. (110,000 RUB x 18%)
accrued the amount of VAT, which is paid to the budget<1>;
Dr. rah. 83 "Additional Capital"
K-t rah. 01 "Basics"
written off the primary property of the object of the main assets;
K-t rah. 010 "Deduction of the main assets"
written off the sum of the depreciation;
Dr. rah. 51 "Rozrakhunkovі Rakhunki"
K-t rah. 62
otrimani koshti from the purchase of the main koshti;
Dr. rah. 99 "Pributki ta zbitki"
K-t rah. 91 "More reach that vitrati", subrakh. 9 "Balance of other incomes and losses",
RUB 110,000 (129 800 - 19 800)
the financial result was revealed in the form of the implementation of the object of the main benefits (without the improvement of other operations);
Dr. rah. 99 "Pributki ta zbitki"
K-t rah. 68 "Rozrakhunki z podtkіv i zborіv", subrakh. "Gift for surplus",
22 000 rub. (110,000 RUB x 20%)
handed over a tribute to the surplus;
Dr. rah. 68 "Rozrakhunki z podtkіv i zborіv", subrakh. "Gift for surplus",
K-t rah. 51 "Rozrakhunkovі Rakhunki"
the surplus allowance was repaid to the budget.
<1>Once again, it’s obvious that the amount of the MPE, that it pays to the budget, the expenses are paid out from the total cost of the lane, that it is realized, the shards in case of yogo income (removal) of the MPE were not paid, and the norm of paragraph 3 of Art. 154 of the Tax Code of the Russian Federation in such a situation it is impossible to stop.Vіdpovіdno to p. 81 Methodical statements from the accounting form of the main assets (approved by the order of the Ministry of Finance of Russia dated 13.10.2003 N 91n) the transfer of the organization of the object of the main assets from the authorities of other osіb is formalized by the act of acceptance of the transfer of the foundations. At the same time, an entry is made in the inventory card of the transferred object of the main benefits, which is added to the act of acceptance and transfer of the main benefits. About the verification of the inventory card for the object of the main assets, which is vibuv, a sign is made in the document, which is verified for the object's financial status.
G.V. Kuzmin
Director General's Assistant
vidavnitstva "Accounting appearance"
As it turns out, whether it’s too early to enter into innocence and, later, blame the need to write it off from the balance, install it. As our practice shows, the write-off of the federal lane often turns into a headache for the accountant. What package of documents to prepare? Z kim ta yakі terms uzgodzhuvati decommissioned? How to get rid of the violation of legislation?
On qі and іnshі nutrition mi vіdpovіmo at qіy statti.
For the "competent" write-off of the rumogo and the indestructible lane, which is in the hands of the federal authority and secured on the rights of the sovereign over the federal state unitary enterprises, or on the rights of operational management of the federal state enterprises, federal state institutions, federal state government agencies, bodies of state power, bodies of state power Russian Federation Federation, next memory of low important documents of a slanderous nature(Relevant at the time of writing the article):
Specify whether your organization has the order of the founder or another internal document that regulates the most detailed procedure for writing off.
- Decree of the Council of the Russian Federation dated July 14, 2010 N 834"On the peculiarities of decommissioning the federal lane" (further - Decree N 834);
- Order of the Ministry of Economic Development of the Russian Federation and the Ministry of Finance of the Russian Federation dated 10 March 2011 N 96/30n“On the approval of the procedure for submitting by federal state unitary enterprises, federal state enterprises and federal state institutions of documents for the approval of the decision on the write-off of the federal mine assigned to them on the basis of the right of state authority and operational management.”
Vahovuyuchi position zaznachenih statutory acts and clarification, cited in the sheets Minekonomrozvitku, reportable review of the write-offs of rickety and rickety federal lane.
Zgidno Clause 2 of Decree N 834 on the decommissioning of the federal mine there is a complex of actions that are connected with the recognition of the federal lane, which is unsuitable for the ignoble victoriousness for the purposes of recognition, and (or) the ordering of the naslidok, or the partial waste of the lesser powers, including the physical and moral toll, or the wedges in order of the tax, iznischennya, as well as the impossibility of installing yogo miscology.
The decommissioning of the federal lane is a complex of how to recognize that lane as an irrelevant one.
To the view.
The provisions of Decree N 834 do not extend to write-offs:
a) the federal lane, delimited;
b) museum objects and collections included in the warehouse of the Museum Fund of the Russian Federation, as well as documents included in the Archival Fund of the Russian Federation and (or) the National Library Fund;
c) federal lane, ruffled beyond the borders of the Russian Federation.
Decisions about writing off the federal lane are accepted in such cases:
- like a federal mine irrevocably for a vain victoria for the purpose of recognition in the aftermath of a new private waste of easing authorities, including physical and moral wear;
- like a federal mine vibulo z volodynnya, corystuvannya that order in the aftermath of death or demise, including without the will of the sergeant, and also after the impossibility of the installation of yogic misfortune.
a) at the vіdnosyny federal lane, the crime of a particularly valuable crumbled lane, assigned to a federal state institution, and attached by a federal state institution with additional funds, seen by the founder of the federal lane, - organization independently;
b) at the vіdnosyny federal unbreakable lane(Including objects of unfinished life), as well as especially valuable rumpled lane, fixed for the federal state institution by a hairdresser, or given by the federal state institution for the money of koshtiv, seen as a sponsor for the federal lane, - organization at the pleasure h federal body vykonavcho, at the knowledge of some other way.
From the method of preparation and adoption of a decision on the write-off of the federal lane, the organization is constantly creating a commission for the preparation and adoption of such a decision (further - commission).
Regulations on commission and її warehouse are confirmed by the order of the organization's chief officer.
The commission has a clear head, which is responsible for the work of the commission, ensuring collegiality in the discussed strict nutrition, rozpodіlya obov'yazki and handing over to the members of the commission.
Before the warehouse, commissions from the write-off of the lane can be switched on: - head accountant (accountant; other individuals, on which obov'yazki were put on the basis of accounting);
- Installation of structural subdivisions;
- materially viable individuals, on which it was laid the vіdpovidalnіst for saving the lane;
- establish specialists, how they can give an objective visnovok about the camp of the lane.
At times in the organization of practitioners, if they have special knowledge, for participation in the meetings of the commission for decisions, the head of the commission can be requested experts. Experts are included before the commission commission on a voluntary basis.
An expert can not be a special organization, on the basis of bindings, tied with uninterrupted material support for material values, which are followed by a decision on the write-off of the federal lane.
The concept of "expert" in different normative acts is interpreted in different ways, but in any case, it’s not only a professional, but also a person, since there is a deep knowledge in the singing sphere and a good knowledge.
Let's make a sprat.
Experts- громадяни, які мають спеціальні знання, досвід у відповідній сфері науки, техніки, господарської діяльності та організації, акредитовані в установленому Урядом Російської Федерації порядку у відповідній сфері науки, техніки, господарської діяльності, які залучаються органами державного контролю (нагляду), органами муніципального контролю prior to the entry into the control ( Federal law dated December 26, 2008 N294-FZ"About the defender of rights legal issues and individual subprinciples under the influence of state control (at a glance) and municipal control”).
Expert of the self-regulatory organization of assessments- a member of the self-regulatory organization of assessments, clave single qualification test and appeals to the warehouse of the expert for the sake of the self-regulatory organization of assessments by high-level collections of members of the self-regulatory organization of assessments ( Art. 16.2 federal law dated April 29, 1998, dated N 135-FZ"On the assessment of activity in the Russian Federation").
As a contract, laid down between the organization, in which a commission was created, that expert, who takes a part in the robot commission, transferred the salary of the expert’s services, payment for this work is due: a) by the federal state power body, the governing body for the budgetary fund of the Russian Federation, the federal state institution, which is consistent with the Budget Code of the Russian Federation, holding the federal budget, - at the borders of the federal budget, transferring money to the federal budget;
b) the federal budgetary regulations, the federal autonomous regulations - with the help of the authorities of the cost and the exemptions, transferred by the legislation of the Russian Federation, with the help of the funds, with the help of the federal budget in the form of subsidies;
c) other organizations - with the help of the authorities.
If you don’t want to pay an expert, it’s necessary, first, to know such an enthusiast, but in another way, directly write down the free nature of the contract.
Commission to hold a meeting with the world appeared lane, which spent a lot of recognition. The order of the meeting is similar to the selection of the principals, whether it be a commercial organization.
The term for reviewing the commission of submissions of documents is clearly regulated. Vin is not guilty of revisiting 14 days, after which the commission praises the decision.
At any meeting of the commission, it is considered by the right-handed people for evidence quorum, which should be no less than two-thirds of the members of the committee.
The commission is as follows:
a) look at the federal mine, which is used to decommission, for the improvement of data, as in oblіkovo-technical and other documentation;
b) make a decision about the addition (attachment) of the lower version of the federal lane, about the possibility and efficiency of its innovation, the possibility of the choice of other nodes, details, constructions and materials in the federal lane;
c) install reasons for the decommissioning of the federal lane, among them: - physical and (or) moral depreciation;
- Porushennya minds utrimannya that (or) exploitation;
- accidents, natural disasters and other supernatural situations. If so, it’s bad, so we should still submit our documentary confirmation;
- Trivale nevokoristannya for management needs and other reasons that led to the necessary decommissioning of the federal lane in accordance with paragraph 3 of Resolution No. 834;
d) draw up an act on the write-off of the federal mine (hereinafter - the act on the write-off) in due form of the federal mine, which is written off, according to the established form and form a package of documents in accordance with the transfer, which is approved by the federal body of the vikonavchoi government, with the name of which the organization is known.
Vidpovly, to paragraph 12 of Instroytstetsiya Iz, the plan for the plan of the regional employees, harden, by the order of the Russian Federation, 12.12.2010 N 174n, that paragraph 9 ISTOSTRICHIA SHODOSENNISH Plan of the budget region, soliden, with the dazzle of the Russian Federation єkіv the main zabіv are issued such primary documents: - an act on the write-off of the object of the main costs (crime of motor transport costs) ( f. 0306003);
- an act on the write-off of motor vehicles ( f. 0306004);
- an act on the write-off of a group of objects of the main costs (crime of motor transport costs) ( f. 0306033);
- an act on the write-off of soft and state inventory ( f. 0504143) (for some of the same objects of the state inventory);
- an act on the decommissioning of objects from the library fund ( f. 0504144).
By order of the clerk on the commission, there can be deposits of additional funds, creation of a bill for the security of the federal mine for the purpose of recognition, an increase in the hour of carrying out the inventory, and making a decision on the write-off of federal property for one’s own preparation.
Prote folding of the act of commision - not a rest for the trial procedures of writing off the lane!
1. The execution of the act on the write-off of the lane may be approved by the organization's certifier independently, but also the federal unbreakable lane (including the objects of unfinished life), as well as the especially valuable crumbling lane - the official of the organization for the weather from the federal body Vikonavcho, at the same time, the organization is being rebuked.
2. In order to obtain a decision on the write-off of the federal lane, the organization’s certifier is sent to the federal body of the vykonavcho, with the name of which the organization is rebuked, such documents:
1) transfer of objects of the federal mine, a decision about the write-off of those for use (hereinafter - the objects of the federal mine).
At this translation, obov'yazkovo is indicated: - serial number;
- Name of the federal mine object;
- Inventory number of the object of the federal lane at the time of assignment;
- The date of putting into operation (the date of release) of the object of the federal mine;
- The balance sheet of the federal mine object at the time of the adoption of the decision on the write-off. Let's guess, that the balance sheet of objects of non-financial assets is the first variance of the adjustments її changes;
- Zalishkova varity of the object of the federal mine at the time of the adoption of the decision on the write-off (on the basis of the excess varity, the balance sheet varity of the object was changed to the sum of the deposited on the final date of depreciation);
- The term of the recurring waiver, the establishment of a given object of the federal mine, and the term of the actual voucher at the time the decision was made on the write-off;
2) a copy of the decision on the creation of a permanent commission on preparations for the preparation and adoption of a decision on the write-off of the federal mine (with an additional regulation on the commission and warehouse, approved by the order of the organizational officer) position or before the warehouse is changed;
3) a copy of the minutes of the meeting of the permanent commission on the preparation and adoption of a decision on the decommissioning of objects of the federal lane;
4) acts on the write-off of the federal lane and documents are signed with a change, which is confirmed by the federal body of the victorious government, apparently up to paragraphs. "g" p. 6 of the Regulation on the specifics of decommissioning of the federal lane, approved by the resolution of the Order of the Russian Federation dated July 14, 2010 N 834.
3. The appointed documents are superimposed with a supporting sheet, which is to avenge the name of the organization.
4. Based on the results of reviewing the submission of the established documents, the principal makes a decision about the weather or about the date of writing off the weather.
The decision can be made in the direction of setting the lines no later than 45 calendar days from the moment the principal of the assigned documents is received. At the time of praise, the decision about the vidmova at vidpovidnosti, the reasons for the blame, but also brought to the establishment.
Prior to the confirmation in accordance with the established procedure of the act on the write-off, the sale of entries, transferred by the act on the write-off, is not allowed.
5. The implementation of the entry into the account without any intermediary write-offs is carried out by the organization independently or from third parties on the basis of the laid down agreement and is confirmed by the commission.
6. І nareshti, the rest of the time of the federal mine at the link with the adoption of the decision about the write-off is considered in the accounting (budgetary) form of the organization in the established order, it is clear to clause 10 of Instruction N 162n1, clause 12 of Instruction N 174n2, clause 12 of Instruction N 183n3 and do not lie before the date of order by the federal mine.
7. Ale! Find the next one install it is necessary to send it to the Federal Agency for the Management of the State Mines approval of the organization’s chief officer, an act on writing off, and navit documents, the filing of which was submitted by the Decree of the Council of the Russian Federation dated 16 June 2007 N 447 “On the perfection of the appearance of federal property”.
For which installation is guilty of investing in lines that I don’t revisit one month, as otherwise established by the acts of the Council of the Russian Federation, for the introduction of the relevant statements at the register of the federal mine.
To the view.
Appropriate to the position of the Ministry of Economic Development of the Russian Federation, made by the List dated February 10, 2011 N 2238-AL / D08 "On the clarification of the norms of the Regulations on the specifics of the write-off of the federal lane, approved by the resolution of the Order of the Russian Federation on May 14, 2010 written off" ZO Ros Trinno, not the same right -winged vid of the non -Chidnosti theater of the Rosmayn, Piloslya Viddovynnya Viddovydny Vidomosti at the register of the federal Mine of the Roosyo federals 16 Lipa 2007 Rocking federal. ordered by the federal mine.
Also, in these statutes, the main nuances of writing off the federal lane by budgetary and state regulations were revealed. Dorimuyuchis high-value recommendations, you can secure yourself in the form of pardons and possible negative consequences, save some time and nerves.
And remember, decisions about the write-off of the federal lane are accepted for the weather with the federal body of the vikonavchoї vlady, at any given time, it’s more than enough:
- federal unbreakable lane (including objects of unfinished life);
- Particularly valuable ruhomy lane, assigned to the federal sovereign state sergeant chi pried by the establishment of rahunok koshtіv, seen by his steward.
It is respectful that the lane is written off in order and that the paperwork is completed in time, and the whole procedure will go through without problems!
____________________________________
- Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n “On the Approval of the Plan of Accounting in the Budgetary Form and Instructions on how to fix it”;
- Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n “On Approval of the Plan for the Accounting Form of Budgetary Establishments and Instructions on how to fix it”;
- Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n “On approval of the Accounting Plan standalone installations those Instructions how to do it.”
The material is given to corporate visors for clients of the House of Culture "IRBiS"
The appearance of the main benefits, like the main statutory activities of non-profit organizations, has its own specifics. Evaluation of the appearance of the main assets that are won by non-commercial organizations for conducting business activities, similar to their assessments of the appearance in commercial organizations.
At this time, the assessment of that form of objects of the main assets is regulated by the Regulations on the accounting form and accounting standards of PBO 6/01.
Nadkhodzhennya main zasobiv. The following can be used as sources of support for the main benefits of non-commercial organizations:
Statutory Fund;
Tsіlyove finance;
Free provision (gift) to third-party organizations and physical facilities;
Income in the form of subprincipal activities.
per fire rule the main assets are taken to the accounting form for primary brewing. Fallow in the dzherel nadkhodzhennya, the first varty is indicated as follows:
For the main zasoba, obsessed in the contribution to the statutory fund, - vartist was pogodzhena by the founders;
For free of charge taking away the main debts, including those for the purpose of financing, - the current market rate as of the date of acceptance to the accounting form *;
For the main allowances, pridbanimi for a fee with additional income from subprincipal duties, from other gerels - the sum of the actual expenses of the organization of the income, sporudzhennya and preparation, the maximum allowable income and other income taxes.
Before the first varsity of the objects of the main zasobіv, the actual cost of the organization for the delivery of the objects of those brought to the camp, attached to the vikoristannya, is also included.
Nezalezhno vіd dzherel nadkhodzhennya ob'єktіv osobіv ta form organіzatsiї vykoristovuєtsya rahunok 08 "Investment in non-negotiable assets" for the front accumulation of vitrate, yakі zgod to put the inventory of the object.
Substantiation before the acceptance of the main assets to the appearance is the act of acceptance and transfer of the main assets (form No. OS-1), formalities with a proper rank.
Dodatkovoy umovoy for zarahuvannya on the balance of the main zasobіv, scho lie up to ob'єkіv neruhomostі, є voucher about sovereign registration. Tsya umova є necessary for arrahuvannya depreciation for the objects of indestructibility (cream of land and overhead, as they are not depreciated), as a result of the transfer of money from the object, they are victorious at the same time.
The overhead of the objects of the main assets is made out by the following postings:
DEBIT 08 "Investment in non-current assets"
Molding of the first vartost of objects of the main products that are bathed, created in the state's chi in a row way;
DEBIT 08 "Investment in non-current assets" CREDIT 75 "Rosrokhunki iz zasnovnikam"
Introduction of the object of the main assets as a contribution to the statutory capital;
DEBIT 76 "Funding with different debtors and creditors" CREDIT 86 "Tsіl'ove finansuvannya"
Debtors' debt collection from the target finance was shown;
DEBIT 08 "Investments in non-current assets" CREDIT 76 "Rosrokhunki iz zasnovnikam"
otrimanya object of the main benefits from the financial institutions of the financial sector;
DEBIT 01 “Basic funds” CREDIT 08 “Investment in non-current assets”
Introduction of the object of the main equipment into operation (on the basis of OS 1).
Vibuttya main zasobiv. As the object of the main benefits is not awarded more for the activity of non-commercial organizations through external physical chi moral znoshuvannya, poshkodzhennya, waste money, guilty of writing off the balance of the organization.
Assessment. If the write-off of the object of the main assets is carried out as a result of the sale, then the sale of the property is accepted to the accounting form in the sum, which is negotiated by the parties to the contract. Withdrawal of sums to be set for more income for rent 91-1 “More income”.
Vibuttya objects of the main zasobіv is made out by such postings:
DEBIT 01 sub-route “Return of the main income” CREDIT 01 “Main income”
on the sum of the primary vartost of the objects of the main zasobіv, that vibuli;
DEBIT 02 "Depreciation of the main assets" CREDIT 01
Written-off of the accrued for vibuvayuchim object of the main depreciation, as the object of vikoristovuvavsya pіdpriєmnitskoї yalynosti, and, later, depreciation was accrued from the new one;
CREDIT 010 "About the main assets"
Write-off of the contributory contribution to the object of the main income, as well as the victor's fault for the establishment of the main statutory activity of non-commercial organizations;
DEBIT 10 "Materials" CREDIT 91 "Other income and expenses"
Materials were taken away after dismantling (separation, liquidation) of objects that are vibrated;
DEBIT 91 "More income that vitrati"
Worked for dismantling (dismantling, liquidation) of the object of the main facilities (works of additional picking, materials, wages(Z narahuvannyami) pracіvniki, occupied by the dismantling);
DEBIT 62 "Rozrahunki with purchases and deputy" CREDIT 91 "Other income and debt"
Vіdvantazhennya, vіdobrazhena debіtorska zaborgovanіst on the object of the main zabіv, scho is on sale (to the sum of the agreed vartosti);
DEBIT 91 "More income and repayment" CREDIT 01, sub-array "For the main income"
Written off zalishkovu vartist of the object of the main zasobiv, scho vibuv;
DEBIT 86 "Tsіl'ove finansuvannya" CREDIT 91 "Other income and spending"
Vіdbito zabitok vіd vibuttya ob'єkta main zasobіv (set change in income);
DEBIT 91 "Other income and spending" CREDIT 86 "Tsіl'ove finansuvannya"
Provision was made for the sale of the object of the main assets for the next time.
Noshuvannya OS, which are victorious in the main statutory activities of NCOs. In non-commercial organizations, the cost, vicoristovuvani pіd hour zdіysnennya main statutory duty (non-principal) is not depreciated. Tse means that the quality is not transferred to the co-production of products (rahunka molded with wicker). On the variability of such objects of the main benefits, for example, starry rock, there is a lot of wear and tear. Ale behind the lane, we’ll give it up to 1 September 2000, the recovery of depreciation and write-offs will be carried out in the prescribed manner (list of the Ministry of Finance of Russia dated September 18, 2000 No. 04-02-05 / 2, offensive sights of the lane: low-value and fast-wearing objects, intangible assets).
For objects put into operation before September 1, 2002, depreciation is increased, depending on the Uniform depreciation rates. According to the objects put into operation on the 1st of September 2002, in order to increase the depreciation, it is possible to apply to the Decree of Order of the Russian Federation of the 1st of September 2002 No. 1 “On the classification of the main benefits to be included in the depreciation groups”.
For more information about the total amount of the contribution (which, naturally, is less than the main income of non-commercial organizations) of the assignments of the off-balance sheets of account 010 “Deduction of the main income”. Analytical appearance behind the skin 010 "The main diseases are worn" is carried out according to the skin object of the main diseases.
To carry out the cost of the depreciation according to the established norms of depreciation of the windings (Instruction from the cost of the plan of settlements). Guessing that behind the off-balance sheet there is no method of sub-recording, so that it looks like this:
DEBIT 010 "Debit of the main assets"
-at the sum of the depreciation by the rock for the depreciation rate.
If there are any other objects (including sales, free transfer only), the amount of deduction for them is deducted from account 010 “Depreciation of the main income” (posting Credit 010).
In addition, the order of arrahuvannya depreciation for the objects of the main assets is zastosovuetsya exclusively with the method of accounting.
The taxable form of avenging other rules of narahuvannya and the form of depreciation sums for the objects of the main income of non-commercial organizations.
Depreciation of the main costs, as in the case of the operating activities of non-commercial organizations. Qi Koshti are depreciated from the additional account 02 “Depreciation of the main assets”. The variability is transferred to the product compatibility. Guess what, in the accounting form, there are some ways to increase depreciation:
Linear method;
The method of changing the excess;
How to write off the vartost for the sum of the numbers of the rokiv line of the brown vikoristan;
The method of write-off of the cost is proportional to the amount of production (robit).
The application of a specific method of depreciation for a group of homogeneous objects of the main costs is carried out by using the common term of the basic cost of the main costs.
Amortization for the skin object of the main costs or for a group of similar objects of the main costs is carried out by the following wiring:
DEBIT of account balances (20.26 total) CREDIT 02 “Amortization of the main assets”.
To the Tikh Op'Kktv basics, Yaki Prodbani for Rahunok, the adoptive arrangement of the uncomerce organized by the accounting region, it is clear to the Classy region of the urban of the Russian September 1, 2002 No. 1 (List of the Ministry of Finance of Russia dated January 21, 2003 No. 16-00-14/17). Otherwise, if you hang on, depreciation can be built up from the quiet terms of the coris victorious object of the main assets, like a taxable form.
Repair of the main facilities. For non-commercial organizations, the repair of the main assets, which are victorious in the main statutory activities, is dependent on the cost of income and vitrate. Revision of the main zasobіv, in the aftermath of some of their first varstity can be increased (modernization, reconstruction only), let's call it a big run, and that can also be financed. Costs for all types of repairs are reimbursed equally with other types of fees - administrative and state: the amount of fees for the repair of the main costs is charged to the debit account 26 "Zahalnogospodarski vitrati" with further write-offs for the account of financial support (Debit 86 Credit 26).
OS re-evaluation. The right to re-evaluate the main benefits is reserved for commercial organizations, for non-commercial organizations the camp is not expanded (clause 15 of RAS 6/01 “The appearance of the main benefits”, as well as on the sheet of the Ministry of Finance of Russia in 25.1-05 No. 1.20) . To come out, that non-commercial organizations re-evaluate the costs of being unpromising, independently, vikoristovuyutsya stench at the main statutory chi under the responsibility of non-commercial organizations.
Organizations are respected by non-commercial organizations, so that they can take profits on the basis of their activities. The nature of the work can be supple directiveness. The stench is created to the end of any cultural, religious, scientific and other tasks. Let's take a look at the statistics, how the accounting and taxable appearance of a non-commercial organization is created.
The activity of such associations is regulated by the plan of settlements by some PBOs, as well as by the following regulatory documents:
- Law on accounting No. 402-FZ;
- Civil Code ( Civil Code of the Russian Federation);
- Law "On non-commercial organizations" No. 7-FZ dated 12.01.1996;
- Law "On community associations»No. 82-FZ dated 19.05.1995.
Features of appearance in non-profit organizations
Non-commercial organizations (NPOs) conduct bookkeeping and fold the bill in accordance with the legislation of the Russian Federation. On this occasion, kerіvnitstvo can zapravaditi the accountant's place of work and lay down the favor of the official services with another company.
Operations as prescribed by the Statute of duty and business are carried out okremo. Rahunki to the form of income and vitrate are presented in the tables. (press to open)
At the discretion of commercial companies, NPOs that are engaged in business do not have the right to separate deductions from income periods between participants. The surplus is guilty of directing it exclusively to the victoriousness of the statutory goals of the association. In the form of May the record:
Dp 90 Kt 99 - withdrawn for extra bags of summer surpluses.
For example, fate. 99 scream:
Dp 99 Kt 84 - a clean surplus was vowed to the rock;
Dp 84 Kt 86 - financing of statutory work.
As a commercial activity, the NPO caused clashes, breaking the records:
Dp 99 Kt 90 - voucher for the period (month);
Dp 84 Kt 99 - a river beat.
Zbitok pokrivaєtsya with the help of singing dzherel. For example, from the reserve fund, for the money of the top income, the additional contributions of the participants toshcho.
Place of entry:
Dp 76 Kt 84 - rebate repaid from additional membership contributions;
Dp 86 Kt 84 - for a rahunok, a surplus of the past fate;
Dp 82 Kt 84 - from the reserve fund.
Example number 1. Write-off of pіdbagіv pіdpriєmnitstva
NPO "Bar'er" takes care of the services for a fee. For 2016, the revenue was 614 thousand. n., vitrati - 389 yew. n.
By stretching the rock to roble the wiring:
Dp 62 Kt 90614000 - the employee was insured for business;
Dp 90 Kt 20389000 - number of services written off;
Dp 90 Kt 99225000 - the result of the association's work was insured.
For pіdbags rock accountant write down:
Dp 99 Kt 84225000 - surplus was written off;
Dp 84 Kt 86225000 - river surplus was added in whole sums.
Vrahuvati mayo as the main fund of NCOs can for the sake of the necessary minds:
- Zastosuvannya at the robot, installed by the Statute, the need for management of business;
- Zastosuvannya stretching the term, which translates one river;
- Chi is not transferred to the gift, the transfer from power to other persons.
The object is evaluated for the market variant at the moment of putting it on the oblіk. The number of fixed assets is indicated by the entry: Dp 08 Kt 86.
For the fixed assets of NPOs, pay a depreciation fee for depreciation as a commercial company. Withdrawal of data to be paid at the time of raising the mine tax from the average cost of the capital assets (Article 375 of the Tax Code of the Russian Federation).
The amount of the deposit is shown on the off-balance sheet, and the main funds - on the balance sheet for their first variant. Otherwise, the asset is not equal to the liability. Particularly bookkeeping of the main funds, which were nadіyshli for rahunok tsіlovіh zabіv, є zastosuvannya rah. 83. At the balance sheet, the surpluses in a new way are shown behind the row “Fund of the unruly and rukomomy mine”.
Ease of filing with non-profit organizations
NCOs have the right to ask for a simple donation. Vybrati USN stench can be done at the time of closing, having filed a declaration before the tax, or switch to the regime at the process of government. Exchange zastosuvannya USN presented in the table.
Organizations that transfer to the SSP, for a day, submit a single simplified declaration to the inspectorate. The stench of svіlnenі vіd splati podtkіv for surpluses, mine and PDV. Non-profit organizations pay a single contribution on a simple basis. If you pay “for income”, you will get 6% of the total income. With the object “revenue minus the cost” - 15% of the retail, and for the її of the daytime 1%. (div. → )
Vikoristani statutes to mark the need for a single tax are not subject to taxation. The cost of grants, membership contributions, donations, subsidies for general needs. Non-commercial organizations on the basis of responsibility to indemnify income and spend the avowed whole sums of money.
For the sake of the system, the clerk has the right to sign the obligations of the head accountant and go to the services of other organizations of bookkeeping. Transition to the simplified taxation system for NCOs, as they are engaged in the sale of goods, robots for a fee and may be mine, which is subject to balance.
Tsіl'ovі income and їх registration
The main warehouse appearance in NCOs is the need for a large amount of money. Їх nahodzhennya vіdbivaєtsya on the account. 86 "Tsіl'ove finansuvannya". Also read the article: → “”. The appearance is broken for the types of cats and the dzherelami of their nastkhodzhennya. According to Kt 86, it is indicated that the money will come from dzherel finance at once from the accounts 76, 50, 51, 52. According to Dt 86 - stained pennies. Up to rach. 86 open sub-houses for the types of dzherel koshtiv, which are funded by the programs too.
Participants of the association can contribute pennies to the cash, and to the rahunki. The order of compliance, the expansion of that line of introduction of extras may be registered at the Statute.
The basis of surpluses does not include the following types of income: (press for disclosure)
- Appropriate for needs, applications from the Statute and for service ob'ednannya;
- Grants for science, sports visits, professional enrollment;
- Contributions of participants;
- Free income from work, services for contracts;
- The rights to the mine, which passed from the slopes;
- Minovі rights to zanyattya benevolence;
- Withdrawal from the gift of the cost of pіdrozdіlіv statutory robot;
- Seen pіdrozdіlam sumi. Vitrachayutsya whole sumi on the back of a folded koshtoris.
The soundness of non-profit organizations
Warehouse of svіtnih forms to lay in the type of activities of NCOs. Vіdminnostі induced at the table.
Accounting Crime, NPOs to create tax returns behind these:
A tax on mine is paid for yoga vartista for the cadastre ( Art. 346.11 of the Tax Code of the Russian Federation). NCOs submit data on the average number of staff and 2-PDFO. At the social insurance fund, NPOs give the quarterly form 4-FSS, before the pension - the RSV-1. Also read the article: → “”. At the statistical office submit the form 1-NCO. Vaughn to avenge the data about the work of the organization. Short form No. 11 is submitted in bulk and includes data on the presence and relocation of fixed assets.
The Ministry of Justice has three forms:
- OH0001 - data on the identity and nature of the activities of NCOs;
- OH0002 - showcase of a number of assets and vice versa of assets;
- OH0003 - to be stored on the website of the Ministry of Justice.
These forms are given by those organizations, which have to pay 3 million rubles for pennies;
The appearance of cats on the rahunka
For the appearance, saving, and voicing of the preparation of NCOs, it is the responsibility of victorious kasovy pristry. The cash balance limit is set in the obov'yazkovym order, and it will be better beforehand with the credit setting, as the subject is being serviced.
Kasovі operatsії conducted іz zastosuvannyam KKM razі, yakshcho organіzatsіya is engaged in trade chi naє services. For the receipt of contributions, donations, and other necessities in the form of physical features, the cash register is not required. Operations on cash register for additional unified forms of documents.
Members of NPOs contribute pennies to the cashier's office of the organization. This order may be determined by the statute of the association.
Example number 2. Inventory of cash in NPO: postings
In NCOs, during the inventory of kasi, an excess was revealed. Accountant vodnіs yogo zbіlshennya income and zrobiv postings:
Dp 50 Kt 91. 1 manifestations too much;
Dp 91.1 Kt 91.9 - surplus was insured for the period of svіtu;
Dp 91.9 Kt 99 - financial result insured;
Dp 99 Kt 68 - a tribute was earned from a surplus;
DP 99 Kt 86 - surcharge with extra amount of sum.
Shape of intangible assets
Intangible assets (IA) are issued by NPOs on the basis of PBO 14/2007. When they are accepted to the shape, the term of the planned election is installed on the top of the statutory heads of the organization. This term is carefully used for rewriting and clarification. For the obviousness of the koriguvannya, they show them in the guise of those stellar forms on the cob of rock as a change in assessment.
Amortization on intangible assets in NCOs is not succesfull; paragraph 24 PBO 14/2007). Yakshcho intangible assets is attached for the income tax due to subsistence, depreciation allowance is allowed.
For example, the hour of the creation of the computer's computer wiring will be as follows:
Dp 08.5 KT 10, 70, 69 - vindication of goods for the manufacture of goods;
Dt 04 Ct 08.5 - the program was put into the shape of an NMA;
Dp 86 Kt 83 - wokoristanі tsilovі sumi for the creation of NMA.
Carried out and deciphered operations
Rahunok 86 wins in such major government operations.
| Debit | Credit | Operation decryption |
| 86 | 20, 26 | Stained whole sumi |
| 83 | Vitracheni sumi included to supplementary capital | |
| 98 | Tsіl'ovі sumi dodanі to future vitrats | |
| 07 | 86 | Reserved for statutory entries |
| 08 | Vіdbito contribution from non-negotiable assets | |
| 10, 11 | Appropriate materials (creatures) as a whole paraffia | |
| 15 | Indemnified MPZ for visiting under the Statute | |
| 20 | Otrimano the object of the main production | |
| 41 | Goods handed over for other programs | |
| 76 | Earned finance |
Vіdpovіdі on the expansion of supply
Request #1. In some ways, NCOs can cry MPE?
As a rule, NPOs are engaged in commerce with operations that are subject to VAT. For example, they sell goods that are subject to tax. In case of this tribute, it is paid independently for the purpose of winning a profit for sale.
Request #2. What is the right of NPOs to accept VAT prior to the recovery of products purchased for commercial activities?
So. But if NCOs can operate both tax-paying and non-paying, then in order to accept a tax before recovery, they are obliged to conduct their separate appearance ( Art. 149, 170 of the Tax Code of the Russian Federation). If we can’t help it, then the praise of the tax before the recovery can be subject to tax penalties for understating the tax.
Request #3. The NPO gave money to the widows of the Viysks. Chi maє won utrimati PDFO іz tsikh soum?
If individuals, who are given help, do not rebuy with the state of the company, then the PDFO must be removed ( paragraph 3 of Art. 217 Tax Code of the Russian Federation). As if it were impossible, for example, the comrades were seen as if I could help, it was necessary for a month to tell about the tribute.
Inquiry No. 4. Chi podatkovuєtsya pributok realіzatsіya earlier accepted from the gift of values?
So. Withdrawal of a gift for other reasons (organizations) of value on a visit is not subject to a surplus tax. For її sale, income is established, and the variance of the sold lane before the change of the tax base cannot be included ( Art. 247 Tax Code of the Russian Federation).
Inquiry No. 5. What is the limiting value of rozrakhunkіv preparation between organizations?
At the borders of the agreement, the limit of rozrakhunkiv is 100 thousand. ruble On rozrahunki s physical persons this boundary does not expand.
Also, non-commercial associations have their own peculiarities. Vіn may be carried out okremo z tsіlovoї and commercial activities. Tse dopomozhe competently calculate taxes and solve problems from taxes.
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