How to conduct accounting on off-balance sheet accounts in a budgetary institution. Accounting for operations for the issuance of workwear Off-balance sheet account 27 who is the financially responsible person

Off-balance sheet account 27 included in the Chart of Accounts intended for accounting in budgetary institutions. What is an off-balance sheet account, what values are transferred off-balance sheet to account 27, and how to work with it we will look at in this article.

Features of off-balance sheet accounts

Off-balance sheet accounts are characterized by keeping records in a simple form, when the amounts of assets and liabilities taken off the balance sheet are entered only as a credit or only as a debit to the off-balance sheet account; correspondence is not used. Budgetary organizations keep records using their Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157 n, and instructions to it.

You can view the chart of accounts used by the accounting department of a budget organization and familiarize yourself with the current standards for its application in the article.

What are off-balance sheet accounts used in the budget for? Their main goal is the accumulation and preservation of information for prompt and reliable management accounting. To account for and control over values that do not belong to the organization, which the institution uses temporarily, but is responsible for their safety. Section 7 of the instructions for the use of accounts in budget accounting regulates the use of off-balance sheet accounts. It contains a list of values that must be taken into account by the organization, but not as part of balance sheet values. In addition, the institution has the right to expand the list of these values and off-balance sheet accounts if necessary.

What off-balance sheet accounts are used in the accounting of commercial organizations, what documents regulate the accounting procedure for them, see the article.

Using off-balance sheet account 27 in accounting

Off-balance sheet account of budgetary organization 27 is called “Material assets issued for personal use to employees (employees).” It is designed to collect and store information on issued employees:

branded clothing;
special uniforms;
shoes;
other material property necessary for the organization’s employees to work.

The listed valuables must be transferred for the personal use of the employee specifically for the performance of his official duties. At the same time, the employee must be responsible for the safety of these values. Thus, the main purpose of introducing off-balance sheet account 27— control over property transferred to the employee. These valuables are written off from the balance sheet and must be issued for personal use under the personal responsibility of the employee.

In accounting, the receipt of property for the personal use of an employee is reflected in the debit of account 27, disposal, respectively, in the credit. According to the instructions for budget accounting accounts, valuables are accepted for accounting in account 27 at their book value, and they are also written off off the balance sheet at this value. The procedure for using account 27, the list of values possible for accounting on it must be prescribed in the accounting policy of the organization. It should also indicate a list of primary documents that are generated to transfer valuables to the employee at their disposal, as well as to remove them from the off-balance sheet account.

The transfer of valuables for personal use must be formalized in compliance with the rules according to which the employee bears individual financial responsibility. When using off-balance sheet account 27, analytical accounting must be organized by type of assets, their users, quantity and value. For the purposes of such accounting, the Card for quantitative and total accounting of material assets is used (form according to OKUD 0504041).

Inventory of budget off-balance sheet accounts

In accounting, the use of off-balance sheet accounts is mandatory. Institutions are required to conduct an inventory of all their property and liabilities to generate reliable information about their financial position. The assets, liabilities and assets listed on the organization's balance sheet are inventoried in the same way and within the same time frame as those on the balance sheet.

For more information on whether it is necessary to inventory property that is off the balance sheet, see the article.

Results

Off-balance sheet account 27“Material assets issued for personal use to employees (employees)” is used in budgetary institutions for accounting and control over material assets transferred to employees to perform their official duties with their help. This accounting must be kept in detail for each type of valuables, separately for employees, quantities and amounts.

On off-balance sheet accounts, institutions record property that does not meet the asset criteria, property received for storage or processing, as well as strict reporting forms, transferable awards, prizes, and cups. In this article we will look at accounting for all accounts.

The instructions do not limit the right of an institution to use its additional accounts. Irregularities in accounting for off-balance sheet accounts distort reporting, which can result in fines.

General accounting procedure for off-balance sheet accounts

The list of standard off-balance sheet accounts was approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n: numbered from 1 to 27, as well as 29, 30, 31, 40 and 42.

A simple accounting scheme is applied to all off-balance sheet accounts, that is, income is reflected only as a debit, and expenses - as a credit, without correspondence.

Data on off-balance sheet accounts does not have to be reflected in the transaction journals and in the General Ledger.

All material assets, as well as other assets and liabilities recorded on off-balance sheet accounts, are inventoried in the manner and within the time limits established for objects recorded on the balance sheet.

Property accounting

Property is accounted for in 14 off-balance sheet accounts: 01, 02, 05, 06, 07, 09, 12, 13, 21, 22, 24, 25, 26, 27:

Account 01“Property received for use.” The account takes into account property received by the institution for use, but these are not rental objects. These are values that, in accordance with the legislation of the Russian Federation, are not subject to reflection on the balance sheet of the institution: museum objects and museum collections included in the state part of the Museum Fund of the Russian Federation, non-exclusive rights to use the results of intellectual activity, rights to limited use of other people's land plots. Property is registered on the basis of an acceptance certificate or other document that confirms receipt of the property and rights to it. Property must be reflected at the cost indicated in the transfer and acceptance certificate. Accounting is carried out in the context of property objects, owners (balance holders) of property, as well as by inventory, serial, register numbers specified in the transfer and acceptance certificate or other document.
Account 02“Material assets accepted for storage.” It is here that it is now necessary to take into account the material assets of the institution that do not meet the criteria of assets, as well as property in respect of which a decision has been made to be written off until it is dismantled, disposed of, or destroyed. Material assets accepted by an institution for storage and processing are accounted for on the basis of a primary document that confirms their receipt: an acceptance certificate, an agreement, etc. Objects are reflected at the cost indicated in the primary document. If the institution executed the deed unilaterally - according to the conditional valuation: one object - 1 ruble. The disposal of MC from off-balance sheet accounting is reflected on the basis of supporting documents at the cost at which they were accepted for off-balance sheet accounting.

In the quantitative and total accounting card, the object must be reflected in the context of owners (customers), by type, grade and storage location.

Account 05“Material assets paid for through centralized supply.” Accounting is maintained by the supply ordering institutions. Material assets are reflected on the basis of documents that confirm shipment to the consignee in the amount of payments for their acquisition. Accounting is maintained in the inventory book for each consignee and type of valuables.
Account 06“Debt of pupils and students for unreturned material assets.” Debt is taken into account in the amount of expenses for restoration or acquisition of similar property. Accounting is kept in the card for accounting for funds and settlements by type of income, each student and type of value.
Account 07“Awards, prizes, cups and valuable gifts, souvenirs.” The following property is accepted into the account:
- in conditional assessment (one item, one ruble) - received awards, prizes, cups, banners;
- at the cost of acquisition - valuable gifts, souvenirs and material assets purchased for presentation (awarding).

Accounting is carried out in a quantitative-total accounting card for financially responsible persons, storage locations and each item.

Account 09"Spare parts for vehicles." Spare parts are accepted for off-balance sheet accounting at the time they are written off from the balance sheet for vehicle repairs, and are taken into account during the period of operation as part of the vehicle. Accounting is kept in a quantitative-total accounting card for persons who received spare parts, for vehicles and by types of spare parts and their quantity.

When a vehicle is disposed of, the spare parts installed on it and accounted for in account 09 are written off from off-balance sheet accounting.

Count 12“Special equipment for carrying out research work under contracts by customers.” Equipment is accounted for at the cost indicated by the customer in the primary transfer documents. Accounting is carried out in a card of quantitative and total accounting in the context of work topics, responsible persons, storage locations, by type of equipment and quantity.
Count 13"Experimental Devices". Objects are registered at their cost, which is attributed to the increase in R&D costs. Accounting is carried out in a card of quantitative and total accounting in the context of responsible persons, storage locations by type of valuables, their quantity and value.
Count 21"Fixed assets in operation." The account keeps records of fixed assets worth up to 10,000 rubles. inclusive. Registration is carried out on the basis of a primary document when transferring an asset worth up to 10,000 rubles. into operation, with the exception of real estate and library assets. Accounting is carried out at the cost established in the accounting policy: according to conditional valuation - 1 rub. for one object or at book value. Accounting is carried out in a card of quantitative and total accounting in the context of fixed assets and centers of financial responsibility. Objects are written off from the account only by decision of the commission on the basis of an acceptance certificate or a write-off act.
Count 22“Material assets received through centralized supply.” Property that was received through centralized supply is registered until the notification (f. 0504805) and copies of the supplier’s documents are received.
Count 24“Property transferred into trust management.”
Check 25 “Property transferred for paid use (lease)” - for accounting for operating lease objects, granted rights to use property transferred by the institution for paid use under a lease agreement.
Check 26 “Property transferred for free use” - to account for operating lease objects, granted rights to use property transferred by the institution for free use. What these accounts have in common is that property is registered on the basis of a transfer and acceptance certificate at the cost specified in the act. Accounting is carried out in a card of quantitative and total accounting in the context of managers or users, their locations, by type of property in the structure of groups: real estate, especially valuable movable property, other movable property, non-financial assets.
Score 27“Material assets issued for personal use to employees (employees).” Objects are accepted for off-balance sheet accounting at book value based on the primary document. Accounting is carried out in a card of quantitative and total accounting in the context of users of property, location, by type of property, its quantity and value.

Accounting for strict reporting forms, vouchers, periodicals

The listed assets are recorded in off-balance sheet accounts: 03, 08, 23.

Account 03"Strict reporting forms." The list of SSBs and the procedure for their evaluation (at a conditional valuation - 1 ruble per form or acquisition cost) is established in the accounting policy. Records are kept in the book of strict reporting forms for each type of form, broken down by responsible persons and storage locations. Forms are written off on the basis of an acceptance certificate or a write-off act in cases of issuance of BSO, transfer to another organization, or damage, theft, or shortage.
Account 08“Vouchers are unpaid.” Vouchers are accepted for accounting when stored at the cash desk at the nominal value indicated on the voucher form or in the conditional valuation in the absence of a nominal value. Accounting is carried out in a quantitative and total accounting card for responsible persons, storage locations, types of vouchers and cost.
Score 23"Periodicals for use." Acceptance for accounting is carried out on a conditional basis. Analytical accounting is maintained in a quantitative accounting card for each periodical. Write-off of accounting objects is carried out by decision of the commission on the basis of an act.

Accounting for money, settlements and settlement documents

Money, settlements and settlement documents are taken into account from the 14th to the 19th and on the 30th off-balance sheet accounts.

Count 14“Settlement documents awaiting execution” and count 15“Settlement documents not paid on time due to lack of funds in the account of a state (municipal) institution).” Accounting for settlement documents is maintained in the accounting card for settlement documents awaiting execution, broken down by accounts for each document.
Count 16“Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, accounting errors.” Keep records in the Funds and Settlements Accounting Card. Registration is carried out on the basis of audit reports, inspections and other similar documents. In account 16, the amounts of overpaid benefits continue to be recorded until they are fully repaid or written off. If the repayment or collection is made over several months, the amounts recorded off balance may also be written off gradually.
Score 17"Cash receipts" and count 18"Cash outflows." Accounts must be opened to the balance sheet accounts: 201.00 “Cash of the institution”, 210.03 “Settlements with the financial authority for cash” and 304.06 “Settlements with other creditors” (in terms of cash settlements). Accounting is carried out in a multi-graph card or a card for recording funds and settlements in the context of institution accounts, by type of disposals and receipts (in the context of KOSGU). At the end of the year, account balances are not carried over to the next year. Thus, accounts 17 and 18 must be closed as of December 31 of the reporting year.
Score 19“Unidentified receipts from previous years.” Accounting is carried out according to the dates of crediting of uncleared receipts and the dates of their clarification.
Count 30“Calculations for the fulfillment of monetary obligations through third parties.” Analytical accounting of the account is maintained in a multi-graph card and (or) in a card for accounting for funds and settlements in the context of monetary obligations by type of payment of budget funds or other types of payments.

Accounting for receivables and payables

To record accounts receivable and payable on the off-balance sheet, two accounts are provided: score 04“Debt of insolvent debtors” and account 20 “Debt unclaimed by creditors.”

Debt is reflected in accounting at the moment when the commission for the receipt and disposal of assets makes a decision to write it off from the balance sheet.

Debt accounting is maintained in the card for accounting for funds and settlements:

by type of revenue and debtor for accounts receivable;
by types of payments and receipts and by creditors for accounts payable.

From account 04, the debt is written off by decision of the commission (in the event of death or liquidation of the debtor), when the debt collection procedure is resumed, or if money has been deposited into the account to repay the debt.

Accounting for guarantees

Accounting for guarantees is carried out on accounts 10 and 11.

Count 10“Ensuring the fulfillment of obligations.” Collaterals are accepted for accounting according to source documents in the amount of the obligation for which the collateral was received. Accounting is kept in a multi-graph card in the context of obligations by type of property (collateral), its quantity, storage locations and obligations for which the property was received as security. The collateral is written off if obligations are fulfilled.
Count 11"State municipal guarantees". Accounting is kept in the card for accounting funds and settlements in the context of subjects of civil rights and obligations for which guarantees are provided, by type and amount of guarantee. Collateral amounts are debited from the account when the obligations in respect of which the guarantee was provided are fulfilled.

Accounting for financial investments

Account 31"Shares at par value." Accounting is maintained by a body with the powers of a shareholder or another authorized body. Shares are registered off-balance sheet simultaneously with their reflection in account 204.30 “Shares and other forms of participation in capital.” Accounting is maintained in the securities register.
Count 40"Assets in management companies." The off-balance sheet takes into account assets that are listed in account 204.51 “Assets in management companies.” The value of the property is adjusted at the reporting date. Accounting is carried out by groups and types of non-financial and financial assets.
Count 42"Budget investments implemented by organizations." Acceptance for accounting occurs based on data on the transfer of funds or transfer of assets. Investments are written off from the balance sheet upon completion of work and commissioning of capital construction projects. Analytical accounting of the account is carried out by recipients of funds.

Additional off-balance sheet accounts

The Ministry of Finance reserved for budgetary institutions the right to introduce additional off-balance sheet accounts necessary for collecting information and monitoring property. To do this, it is enough to fix the accounting procedure for off-balance sheet accounts in the accounting policy. But it should be noted that the numbering of additional off-balance sheet accounts should not conflict with the numbering of accounts assigned by the Ministry of Finance. To do this, it is best to assign a three-digit or letter code to additional off-balance sheet accounts (for example, 100, 101, TR, etc.).

Since 01/01/2018, there have been many changes in the accounting of public sector institutions. This is due to the entry into force of federal accounting standards. Many innovations have also been introduced into the Instructions for keeping records. In particular, new accounting accounts have appeared. For most of the accounts, changes occurred in parallel with changes in KOSGU. However, there were some inconsistencies. This concerns, first of all, accounts 302 27, 302 28, 302 29, their corresponding accounts for accounting for advances and settlements with accountable persons.

KOSGU 227, 228, 229

In 2018, the procedure for applying KOSGU codes is regulated by the provisions of Section V of Instructions N 65n * (1). KOSGU 227, 228, 229 are not provided for by Directive No. 65n. In 2018, these subarticles do not apply.

From 01/01/2019, when determining KOSGU codes, institutions will be guided by a separate regulatory act - Procedure N 209n. This document already provides for subarticles 227, 228 and 229 of KOSGU.

What specific expenses will public sector institutions take into account using these codes? This issue is settled by paragraphs. 10.2.7-10.2.9 Order N 209n:

subarticle 227 “Insurance” of KOSGU includes the costs of paying insurance premiums (insurance contributions) under insurance contracts concluded with insurance organizations;
subarticle 228 “Services, works for the purposes of capital investments” of KOSGU includes expenses for the acquisition of services, works for the purposes of capital investments. An approximate list is given in clause 10.2.8 of Order No. 209n, for example, development of design and estimate documentation for the construction and reconstruction of non-financial asset facilities;
subarticle 229 “Rent for the use of land plots and other isolated natural objects” of KOSGU includes the costs of paying rent in accordance with concluded lease agreements for land plots and (or) other isolated natural objects.

Article prepared

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Write-off of military property
Source: Magazine "Power ministries and departments: accounting and taxation"

Military personnel are provided with clothing according to the supply standards approved for them. In this article we will talk about how to correctly write off property. In particular, you will find answers to the following questions: on the basis of what documents is the property write-off operation carried out, when is this expense transaction carried out (immediately after the property is issued for use or after the expiration of the wear period for the property), what accounting records are used to document such operations.

What requirements for the write-off of military equipment are established by the current legislation of the Russian Federation?

Clause 2 of Art. 14 Federal Law of May 27, 1998 No. 76‑FZ “On the status of military personnel” It has been established that military personnel and citizens called up for military training are provided with clothing depending on the conditions of military service, military personnel according to the standards and within the time limits established by the Government of the Russian Federation, in the manner determined

Ministry of Defense (another federal body in which military service is provided for by federal law). The procedure for owning, using and disposing of property is determined by the Government of the Russian Federation.

390 approved:

Rules for the possession, use and disposal of clothing, as well as bath and laundry services in peacetime (hereinafter referred to as Rules No. 390);
Rules for certain categories of military personnel to receive monetary compensation instead of items of clothing for personal use, as required by the standards for supplying military personnel with clothing in peacetime;
standards for the supply of clothing to military personnel in peacetime.

Clause 4 of Rules No. 390 found that under the property means items of military uniform, insignia, linen, bed linen and bedding, special and sanitary equipment, tents, tarpaulins, soft containers, sports and mountaineering equipment, fabrics and materials for the manufacture of clothing, consumables. Clothing property, with the exception of consumables, is divided into clothing property for personal use and inventory property ( clause 10 of Rules No. 390 ).

Personal property Items of clothing are considered to be items issued to military personnel for possession and free use before the expiration of the wearing period.

Inventory property - these are items of clothing property issued to military personnel for possession and free temporary use.

Military personnel are provided with clothing for personal use, inventory and consumables in accordance with supply standards. For each item of clothing property, certain wear (use) periods are established. The period of wearing (operation) of an item of clothing is the period of time established by the supply norm during which the item of clothing is in the use of a military personnel ( clause 12 of Rules No. 390 ).

Calculating the wear period has its own characteristics, which we will reflect in the table below (the information given in it is based on clauses 13 - 17 of Order No. 390 ):

	Features of the wear (use) life of clothing items
Clothing property issued to military personnel upon assignment to their first officer rank, the military rank of warrant officer (midshipman)	Calculated from the date of assignment of the specified titles
Clothing property for personal use, intended to be worn by senior officers, issued upon assignment to the military rank of major general (rear admiral)	Calculated from the date of assignment of the specified military rank
Clothing property issued upon enlistment for military service to military personnel who have completed military service upon conscription, to citizens who were or were not in the reserves	Calculated from the date of their conclusion of the contract for military service
Clothing property for personal use issued to military personnel undergoing military service upon conscription
Inventory property	Calculated from the date of their actual issue for wear (operation)

According to the norms clause 19 of Rules No. 390 The period of wearing (operation) of inventory items used by military personnel during the summer or winter season is counted as 1 year. The expiration of the established wear (use) period for items of inventory property is not grounds for their write-off.

According to requirements Regulations Government of the Russian Federation dated June 22, 2006 No. 390 The Ministry of Internal Affairs for its subordinate institutions has developed and approved orders for the provision of clothing to military personnel and cadets of institutions of the Ministry of Internal Affairs. In particular, By Order of the Ministry of Internal Affairs of the Russian Federation dated October 31, 2013 No. 878 approved The procedure for providing clothing in the internal troops of the Ministry of Internal Affairs of Russia(hereinafter referred to as Order No. 878).

Rules for writing off property in the Ministry of Internal Affairs have been established paragraph 57 of this order. It follows from them that clothing for personal use issued to a military serviceman performing military service under a contract becomes his property upon expiration of the wearing period established by order of the Ministry of Internal Affairs for each item of clothing. Terms for wearing clothing have been approved By Decree of the Government of the Russian Federation dated June 22, 2006 No. 390 . For example, according to the standards for supplying clothing for personal use to petty officers, sergeants and soldiers of the RF Armed Forces who have entered into a contract for military service, the following wearing periods are established (the table shows an incomplete list of property required by the standards of this category of military personnel):

Before the expiration of the established wearing period, personal property is accounted for off-balance account 27“Material assets issued for personal use to employees (employees).” After the established period has expired, an act on the write-off of soft and household equipment is drawn up for the property subject to write-off (form code according to OKUD 0504143). Please note that the act should not reflect materials received from the write-off of this property ( clause 57.1 of Order No. 878 ). A consolidated act is issued for a group of military personnel (form code according to OKUD 0504143) with an attachment of a statement for the write-off of clothing property issued to military personnel performing military service under a contract. The same document writes off from off-balance sheet accounting personal property issued to military personnel undergoing military service upon conscription (the write-off operation is carried out upon their dismissal from military service). The act of writing off soft and household equipment (form code according to OKUD 0504143) is accompanied by a list of items of clothing belonging to the serviceman (the list form is given in Appendix 9 to Procedure No. 878). A group list of items of clothing belonging to military personnel is drawn up for a group of military personnel (the form of the list is given in Appendix 11 to Procedure No. 878).

After the expiration of the established period, socks are subject to write-off and individual items of clothing property issued to military personnel undergoing military service on conscription and cadets (mufflers, woolen gloves, winter gloves, barracks slippers, cotton socks, half-woolen socks, summer socks, winter socks, uniform collars ), bath belts (washcloths), as well as items of inventory (for example, rock hooks, ice hooks, guy loops, station loops, embedded elements, metal meters or hairdressing scissors, nail clippers, brands, household ropes, hangers- hangers, etc.) ( clause 57.3 of Order No. 878 ). The basis document for this operation is also the act of writing off soft and household equipment (form code according to OKUD 0504143).

Items such as toilet paper, soap, shoe polish, wheel and ammo ointments, handkerchiefs, collar pads, machine and hand needles, shoulder straps, insignia, fittings, materials for repairing clothing (except for materials issued to the workshop) are written off as accounting accounts at the time of issue for use ( clause 57.4 of Order No. 878 ). They are written off on the basis of the statement of issue of material assets for the needs of the institution (form code according to OKUD 0504210). Additional documents confirming the consumption of these materials are not required.

Clothing property in the event of loss of consumer properties due to damage, deterioration or death of a military personnel is written off from the register on the basis of an act on the write-off of soft and household equipment (f. 0504143) ( clause 57.6 of Order No. 878 ).

Clause 25 of Regulations No. 390 It has been established that clothing property, with the exception of consumables, is transferred to the military personnel for possession and free use from the moment of its receipt. Refundable:

clothing property for personal use issued to military personnel undergoing military service upon conscription, with the exception of personal property of military personnel upon transfer to the reserve, named in the list established by the Ministry of Defense ( clause 33 of Order No. 390 );
clothing for personal use, the wear period of which has not expired, issued to military personnel undergoing military service under a contract in the event of their dismissal from military service due to the deprivation of their military rank, with loss of confidence in the serviceman on the part of the official who has the right to make a decision on his dismissal, with the entry into force of a court verdict imposing a prison sentence on a military serviceman (including probation for a crime committed through negligence), with his failure to comply with the terms of the contract, with the refusal of access to state secrets or deprivation of said access, as not having stood the test;
inventory property, with the exception of individual items provided for by supply standards.

Clothes for personal use of military personnel undergoing military service under a contract, the wear period of which has not expired, and is not suitable for further use for its intended purpose, cannot be returned ( clause 25 of Rules No. 390 ).

How are transactions on writing off property property reflected in accounting?

Clause 2.5 of the Methodological Recommendations for the transition to new provisions of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved By letter of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 02‑07‑07/66918 , it is explained that the disposal of inventories that have a standard service life (socks) issued for personal (individual) use to workers (employees) for the performance of their official (official) duties (special clothing, special shoes, uniforms, clothing, clothing and shoes, as well as sportswear and footwear, etc.), is reflected by the entry:

Debit account 1 401 20 272 "Consumption of inventories"

Credit account 1 105 00 000 “Material reserves” with simultaneous reflection on off-balance account 27“Material assets issued for personal use to employees (employees)”

Off-balance sheet account 27“Material assets issued for personal use to employees (employees)” was introduced in Instruction no. 157n By Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n. According to the norms n. 385 Instructions No. 157n this account is intended to account for property issued by an institution for personal use to employees for the performance of their official (official) duties, in order to ensure control over its safety, intended use and movement. Acceptance of property items for accounting is carried out on the basis of the primary accounting document at book value. The disposal of property items from off-balance sheet accounting is carried out on the basis of the primary accounting document at the cost at which the objects were previously accepted for off-balance sheet accounting.

A serviceman performing military service under a contract was given a set of clothing, including:

After a year, the shirts became unusable and were scrapped. The prices in the example are conditional.

Operations for issuing clothing to military personnel are reflected as follows:

Due to the rules clause 52.3 of Order No. 878 clothing property for personal use, as well as inventory property issued for individual use to military personnel undergoing military service under a contract, are taken into account in cards for recording material assets for personal use (form code according to OKUD 6002219), which are drawn up and maintained by the military unit. Cards for recording material assets for personal use (form code according to OKUD 6002219) for military personnel undergoing conscription military service and cadets (if they are provided through units of a military educational institution) are maintained in the corresponding unit of the military unit.

Transactions to write off items of personal property of military personnel from the accounting accounts are reflected as follows:

	Debit	Credit	Amount, rub.	Base document
Clothing property that has become unusable and has expired has been written off				Act on write-off of soft and household equipment (form code according to OKUD 0504143)

Let's use the conditions of the previous example. To a military personnel in connection with the circumstances specified in paragraph 25 of Rules No. 390, clothing property must be returned upon dismissal - woolen trousers and a woolen jacket.

The return operation will be reflected in the accounting records of the institution as follows:

If the items of clothing returned to the military personnel are suitable for further use, they are accepted for balance sheet accounting at their estimated value. Suppose the estimated cost of trousers is 800 rubles, and a jacket is 1,500 rubles. When accepting items of clothing property for balance sheet accounting, the following entry is made:

At the end of the article we will summarize the above.

When performing an operation to write off property, an accountant should be guided by the departmental regulatory act that extends its legal force to this institution, the resolution of the Government of the Russian Federation, on the basis of which the departmental regulatory act was developed, instructions no. 157n, 162n, By Order of the Ministry of Finance of the Russian Federation No. 173n and other documents.
Clothing property issued for use is accounted for off-balance account 27.
The expiration of the wearing period established for clothing property is not grounds for writing off the property from the register.

Almost any budgetary institution has assets, property or valuables that the institution uses or stores. However, they do not belong to him and are not assigned to his operational management. To conduct transactions with such valuables, it is necessary to open special accounts, which are called off-balance sheet accounts. In addition, such accounts are needed to track strict reporting forms whose obligations have not yet been fulfilled.

What off-balance sheet accounts exist in budgetary organizations

The reference books of any accountant in a budgetary institution are the chart of accounts and instructions for its use No. 174n. The documents were approved by the Ministry of Finance by order dated December 16, 2010. It is this instruction that contains the list of off-balance sheet accounts provided for in budgetary organizations. The list consists of 31 items: 27 main ones (1 to 27) and four additional ones (30, 31, 40 and 42). This makes accounting in budgetary organizations different from accounting in commercial companies, for which only 11 off-balance sheet accounts are provided.

So, what are the off-balance sheet accounts for public sector employees?

Account 01. Property received for use

It takes into account real estate and other property that is received for free use. Vehicles in paid use (except for rent) that are on the balance sheet of the lessee are also reflected here. The fact of transfer of property from the owner to the user is fixed in the transfer and acceptance certificate. It also specifies the cost of the object, at which it will be held in off-balance sheet account 01.

Interesting fact! Off-balance sheet accounts 01 account for exhibits and collections of the museum fund of the Russian Federation, which are stored in state and municipal museums.

Account 02. Valuables accepted for storage

This account accounts for a number of assets:

items sent for recycling;
ownerless things;
scrapped equipment;
property seized as compensation for harm;
goods detained at customs;

The property is accepted for storage with the preparation of a primary document in which the transferring party indicates its value. If values are accepted unilaterally, a conditional price of one ruble is indicated.

Account 03. Strict reporting forms

Such forms include:

t and inserts in them;
templates for certificates and diplomas;
certificates and certificates;
sick leave;
blank receipts;

Reception, storage, disposal, and write-off of these forms are accounted for in off-balance sheet account 03.

Account 04. Written off debt of insolvent debtors

Debts are recorded in an off-balance sheet account after a special commission decides to write them off from the main balance sheet. The debt will be taken into account until the debtor’s property status changes and he repays the debt, or until the debt is fulfilled or terminated in another way that does not contradict the law.

Invoice 05. Assets paid for through centralized supply

This account can be used by consignee institutions that ship valuables and then transfer them to customers. On the off-balance sheet account, cargo is reflected at the purchase price and then written off at the same price.

Account 06. Debt of students and pupils for unreturned valuables

The amount of debt is taken into account as the amount of expenses for restoring old or purchasing new property. The numbers are reflected on cards for each student, type of admission and value.

Account 07. Awards, valuable gifts, souvenirs

Awards, prizes, cups and banners are registered at a conditional price of one ruble. Valuable gifts, souvenirs and other items purchased for remuneration are reflected at the cost at which they were purchased.

Invoice 08. Unpaid trips

Unpaid vouchers are accepted into an off-balance account after the expiration of their storage period at the cash desk. They are registered either at the face value indicated on the voucher, or at a conditional valuation of one ruble if there is no face value.

Account 09. Spare parts for vehicles

Spare parts begin to be accounted for off-balance sheet after they are used to repair a vehicle. At this moment, they are written off from the balance sheet and are recorded in off-balance sheet account 09 throughout their entire operational life.

Account 10. Ensuring the fulfillment of obligations

This account records the property received by the institution as part of interim measures:

pledge;
surety;
bank guarantee;

The value of such property is recorded as the sum of the obligations that it secures. At the same cost, it is removed from off-balance sheet accounting.

Account 11. State and municipal guarantees

This account reflects all types and amounts of guarantees given and received for certain civil obligations. Entries on arrivals and departures are made for the amounts of obligations for which guarantees have been received.

Account 12. Special equipment for carrying out scientific research under contracts with customers

This account is necessary for institutions that carry out research work on special orders. Off-balance sheet account 12 takes into account the equipment necessary for such work. It arrives and departs at the cost specified by the customer in the relevant contract.

Account 13. Experimental devices

This account also takes into account equipment that is necessary for research work, but is classified as experimental.

Account 14. Payment documents awaiting execution

This account records all amounts for which settlement documents have been issued.

Invoice 15. Payment documents not paid on time due to lack of money on the balance sheet of the budget organization

This account records all amounts of debt that the budgetary institution was unable to repay on time. Debts are removed from the balance sheet upon expiration of their repayment period, but remain off-balance sheet.

Account 16. Overpayments on pensions and benefits due to incorrect application of laws and accounting errors

Overpayment amounts are placed on off-balance sheet records based on audits or checks and are listed there until they are fully repaid or written off.

Account 17. Cash receipts

Off-balance sheet account 17 is opened as an annex to three current balance sheet accounts. It is necessary for analytical accounting of the receipt of money, the return of excess income, and the return of accounts receivable from previous years.

Account 18. Cash outflows

The account is opened in addition to the same settlement balance accounts as the previous one. It is necessary for analyzing cash outflows, refunds of excess expenses, etc.

Account 19. Unknown revenues to the budgets of previous years

The account takes into account the dates of unknown deposits and clarification of their volumes.

Account 20. Debt not claimed by creditors

This account records the amounts of debts that have not been confirmed by creditors based on the results of their audits. They remain registered during the limitation period, and then are written off as income of the budget organization.

Account 21. Fixed assets (up to three thousand rubles) in operation

This account records the enterprise's fixed assets worth up to three thousand rubles inclusive, which are in active use. The exception is real estate and library assets. Funds are registered at a conditional value of one ruble.

Account 22. Assets received through centralized supply

Such property is accounted for in this account until the supplier submits all the necessary supply documents.

Account 23. Periodicals for use by management and employees

This takes into account newspapers, magazines and other periodicals that a budgetary institution buys for its needs. Accounting is carried out at a conditional value of one ruble.

Account 24. Items placed in trust

An account is necessary to control assets, including real estate, transferred to trust management.

Account 25. Items leased

This account is needed to analyze assets leased. It helps ensure their safety and proper use. It takes into account the location of the property, its types, quantity, and cost.

Account 26. Items given for free use

This takes into account any property that a budget institution has given to someone for free use. The entry is made on the basis of the primary act, which establishes the value of the transferred property.

Account 27. Valuables issued to workers for personal use

This account records work clothes, uniforms and other property that is issued to employees to perform their official duties.

Four more counts 30, 31, 40 and 42 are considered additional. They take into account:

monetary transactions carried out through third parties;
shares with par value;
assets managed by management companies;
budget investments under implementation.

Also, budgetary institutions have the right to create other off-balance sheet accounts if they need to collect additional information or strengthen control over property and transactions.