Who puts down the inventory numbers? Why do we need inventory numbers of fixed assets?

Assigning an inventory number

Therefore, they are assigned a separate inventory number.
The inventory number assigned to the object must be designated by the financially responsible person in the presence of an authorized member of the commission for the receipt and disposal of assets by attaching a token to it, applying paint to the accounting object or in another way that ensures the safety of the marking. It is allowed, if it is impossible to designate an inventory number on a fixed asset object in cases determined by the requirements of its operation, to use it only when reflected in the relevant accounting registers without applying it to the fixed asset object. The inventory number assigned to an object of fixed assets is retained by it for the entire period of its presence in the institution. Inventory numbers of inventory fixed assets that have been removed from the balance sheet are not assigned to newly accepted objects for accounting; 2) intangible assets. According to paragraph 56 of Instruction No. 157n, intangible assets should include objects of non-financial assets intended for repeated and (or) permanent use on the basis of operational management in the activities of an institution, which simultaneously satisfy the following conditions: - the object is capable of bringing economic benefits to the institution in the future; - the object lacks a material form; — the possibility of identification (separation, separation) from other property; - the object is intended for use for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months; — subsequent resale of this asset is not expected; — availability of properly executed documents confirming the existence of the asset; — availability of properly executed documents establishing the exclusive right to the asset; — the presence, in cases established by the legislation of the Russian Federation, of properly executed documents confirming the exclusive right to the asset (patents, certificates, other documents of protection, agreements on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.) or exclusive rights to the results of scientific and technical activities protected as a trade secret, including potentially patentable technical solutions and production secrets (know-how). However, the following are not intangible assets (clause 57 of Instruction No. 157n): - research, development and technological work that did not produce the expected and (or) results stipulated by the contract (state (municipal) contract); — unfinished and not formalized in the manner established by the legislation of the Russian Federation, research, development and technological work; — material objects (material media) in which the results of intellectual activity are expressed, and means of individualization equated to them (hereinafter referred to as means of individualization). According to clause 58 of Instruction No. 157n, the accounting unit for intangible assets is an inventory item. An inventory object of intangible assets is considered to be a set of rights arising from one patent, certificate, agreement (state (municipal) contract) providing for the acquisition (alienation) in favor of the Russian Federation, a subject of the Russian Federation, a municipal entity, the establishment of exclusive rights to the results of intellectual activity (to a means of individualization ), or in another manner established by the legislation of the Russian Federation, intended to perform certain independent functions. A complex object is recognized as an object of intangible assets, including several protected results of intellectual activity (movie film, other audiovisual work, theatrical performance, multimedia product, unified technology, etc.). Intangible assets also need to be assigned an inventory number. The inventory number assigned to an intangible asset is retained by it for the entire period of its accounting. The inventory number assigned to an intangible asset is used exclusively in accounting registers; 3) non-produced assets. Non-produced assets should include objects of non-financial assets that are not products of production, the property right to which must be assigned in the prescribed manner to the institution, used by it in the course of its activities, namely (clauses 70, 79 of Instruction No. 157n): - land - objects of non-produced assets in the form of land plots, as well as capital expenses inseparable from land plots, which include non-inventory expenses (not related to the construction of structures), with the exception of buildings and structures built on this land (for example, roads, tunnels, administrative buildings, etc.), plantings, underground water or biological resources; - subsoil resources - objects of non-produced assets in the form of natural resources, which include confirmed reserves of subsoil resources (oil, natural gas, coal, reserves of mineral ore and non-metallic minerals lying underground or on its surface, including the seabed), uncultivated biological resources (animals and plants that are state and municipal property), water resources (aquifers and other groundwater resources); - other non-produced assets - objects of non-produced assets that are not related to other types of objects of non-produced assets, for example, radio frequency spectrum. These objects are also assigned inventory numbers, which are used exclusively in accounting registers (clause 81 of Instruction No. 157n). The inventory number assigned to an item of non-produced assets remains with it for the entire period of its accounting. At the same time, inventory numbers of retired (written off) inventory items of non-produced assets are not assigned to newly accepted non-financial asset items for accounting. Certain types of non-financial assets must be assigned inventory numbers. In this article, we will define the types of non-financial assets to which they are assigned, indicate how they should be applied to objects, and also propose a structure for generating an inventory number.

Error 2. Incorrect choice of method for affixing the inventory number

The main methods for affixing inventory numbers assigned to fixed assets are listed in paragraph 46 of Instruction No. 157n. This regulatory document states that the inventory number assigned to an object must be designated by a financially responsible person in the presence of an authorized member of the commission for the receipt and disposal of assets by attaching a token to it, applying paint to the accounting object or in another way that ensures the safety of the marking.

Thus, the list of methods for affixing inventory numbers is open, and practice shows that quite often specialists from institutions print out data on inventory numbers on paper and stick them with tape. This method is often used when assigning inventory numbers to stationary objects: benches in the games room, table tennis tables, etc.

However, this approach often raises objections among inspectors. It is believed that in this case we can say that the inventory numbers are applied in a way that does not ensure their safety, that is, the requirements of paragraph 46 of Instruction No. 157n are violated - see, for example, the information posted on the official website of the Cherepovets municipal district (www. cherra.ru, act of control activities of the control and accounting committee of the Municipal Assembly of the Cherepovets Municipal District dated 10/05/2012 No. 33).

How to correctly assign an inventory number

An inventory number is assigned to a property at the time it is accepted for registration. After this, it acquires the status of an inventory object - a control unit. The number is applied to the object using durable paint, a barcode, engraving, using a token that cannot be quickly and discreetly removed, or in another similar way. The number must be applied so that during an inventory it can be easily and without errors identified with the BU data.

1. The inventory number is applied in the presence of a commission specially created for this purpose and recorded in the inventory number journal.
2. If the inventory object is a whole consisting of separate functional parts, a number is applied to each part.
3. Moving an inventory item within the organization or its divisions is not a reason to change the number or adjust it. The inventory number does not change during the entire operation of the object to which it is assigned.
4. If fixed assets are leased by a company, they are usually accounted for by numbers assigned by the lessor. At the same time, from Resolution 11 of the Arbitration Court of Appeal No. A55-24142/2021 dated 04/28/14, it follows that when the rights to an inventory item are transferred, for example, when signing a leasing agreement, it may be assigned a new inventory number of the organization that acquired such rights. It is argued that the assignment of inv. numbers are an internal matter of the organization.
5. The inventory number of an object deregistered (sold, written off, etc.) cannot be assigned to another object in the same organization.

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We put the number correctly

Typically, inventory numbers are applied directly to the object. However, there are nuances here too. First of all, it is worth specifying where exactly the number is applied. This will greatly simplify the inventory process itself, since the commission will know exactly where to look for the number and will not have to examine the object from all sides in search of the “cherished” numbers. In addition, this approach will improve the aesthetic appearance of the objects - they will look neat even after many years.

For example, you can establish a rule in your organization that the inventory number on machinery and equipment is always applied next to the factory number (easy to find; this place is protected from harmful influences). And on cabinets and bedside tables that have doors - inside, on the upper inner corner of the left door (easy to apply; less likely to be damaged during use and cleaning; visible during any rearrangement). By the same logic, on tables it is better to place the number on the inside of the leg or on the side panel.

Finally, some objects are too small to be numbered. In such cases, the number may not be applied at all, which must be noted on the inventory card. In this case, it is advisable to configure the accounting program in such a way that the accountant can quickly generate a list of such unmarked objects indicating their physical location. This will speed up the inventory process.

How to correctly assign an inventory number to a fixed asset in 1c

When entering a new template, you should indicate in the “Inventory number length” attribute the number of characters in the inventory number code (no more than 30 characters). The template may consist of component parts and may include the following fields:

In our demo database, one template has already been created, so it will not be possible to save another one. Let's look at the procedure for creating a template without saving. Clicking the “Create” button opens the following form: The “Name” attribute is a free text field that specifies the name of the template.

Budget accounting of fixed assets in 2021-2021 (nuances)

To account for fixed assets, a synthetic account 010100000 “Fixed Assets” is provided. The budget accounting account number consists of 26 digits, and only 18–26 digits are used in the accounting of the institution. Depending on the group and type of fixed assets, as well as the essence of their movement, the code in the 22–26 digits changes in the account number.

The remaining government institutions, maintaining accounting and tax accounting of fixed assets in 2021-2021, in addition to the unified chart of accounts, use charts of accounts approved by order of the Ministry of Finance of Russia dated December 16, 2021 No. 174n or dated December 23, 2021 No. 183n (depending on the type of organization) and others regulations.

Number formation structure

The legislation has not established any special guidelines for compiling inventory numbers. In this regard, organizations must themselves establish the procedure for carrying out this process and record it in their accounting policies.

Inventory numbers should contain the information that the company needs for operational accounting of property.

For example, an inventory number may have the following structure:

• XX – two numbers determine the department code (if the organization is large, there may be more numbers) in which the property is listed;
• X – code of the type of activity in which the company uses the asset;
• XXX – synthetic accounting code;
• XXX – analytical accounting code;
• The serial number can consist of any number of numbers, depending on the number of assets of the organization.

Before a fixed asset can be used, it must be registered. The unit of accounting for fixed assets is an inventory object. In order to monitor the commissioning, movement, storage and write-off of inventory objects, they are assigned inventory numbers. The mechanism for assigning an inventory number to a fixed asset is regulated in clause 46 of Instruction No. 157n: inventory numbers are assigned to all real and movable property worth 3,000 rubles or more, regardless of whether the object is in operation or is under conservation or in reserve. It is also required to assign inventory numbers to objects of the library collection without restrictions on the minimum value.

Assigning an Inventory Number to Fixed Assets in the Budget in 2021

Government institutions charge depreciation of fixed assets linearly over their service life. There is also a rule of monthly accruals in the amount of 1/12 of the annual amount. Depreciation charges begin to be reflected in the month following the month the facility is put into operation.

Inventory of objects must be carried out by attentive and responsible accountants according to regulations. Errors in accounting for funds are punished by regulatory authorities. The company will pay fines if the accounting procedure is violated.

How to assign an inventory number to a fixed asset

• the inventory number should not be repeated, i.e. There should not be several objects numbered identically in the company;
• when a single object is assembled from several elements, the entire complex is assigned one inventory number;
• numbers are assigned in accordance with the order of the number series;
• the inventory number of an object cannot change when moving within one company, attached to the asset when accepted for accounting, it remains with him throughout the entire period of his stay in the organization;
• inventory numbers are not saved upon disposal, for example, sale. Companies purchasing fixed assets assign numbers to objects in accordance with the developed in-house methodology;
• Inventory numbers may be retained for leased PFs (at the discretion of the lessee).

The general requirements for the process of numbering fixed assets are set out in the above-mentioned Instructions and Guidelines for accounting of fixed assets (Rule of the Ministry of Finance of the Russian Federation No. 91n dated October 13, 2021 with additions). These include, for example, the following conditions:

Features of number assignment

Assigning a number in an accounting program requires careful entry of initial data. It would be a mistake to use an 8-digit number if the accounting policy provides for six-digit numbering. In the computer program, the inventory number is indicated in a separate column, which makes it easier to find an object among similar fixed assets. For example, 5 computer desks are registered. Each position will have its own number. There will not be 5 identical tables under the same number. An example of filling out a statement of fixed assets indicating inventory numbers.

An inventory number is assigned to each inventory item from the property accounting sheet

In the practice of numbering complex objects, there are two approaches:

• The total service life of the object and its components is established. The inventory number will be the same for each item and the object as a whole.
• The expiration dates for items vary. Inventory numbers will be assigned to individual items.

Inventory number of fixed assets in budgetary institutions

• the inventory number is the serial number of the fixed asset within the institution;
• the required number of zeros is placed before the serial number to obtain the established total number of characters;

• changing the principles for generating an inventory number in accordance with accounting policies;
• changing the fixed asset account;
• elimination of identified cases of non-compliance with accounting policies regarding the procedure for assigning inventory numbers.

What documents contain inventory numbers?

Inventory numbers are indicated in the primary documents for accounting for fixed assets: in the act on form OS-1, in the inventory card OS-6, and then in the write-off act of OS-4. During inventory, numbers from objects are compared with numbers in analytical accounting.

Government of the Leningrad Region COMMITTEE OF GENERAL AND PROFESSIONAL EDUCATION

[On assigning inventory numbers to accounting objects]

Based on the documents provided for the write-off of fixed assets of institutions, the Committee of General and Professional Education of the Leningrad Region revealed that inventory numbers are not assigned to accounting objects in accordance with Instruction No. 25n dated 02/10/2006.

The procedure for assigning an inventory number to accounting objects is Appendix 1.

When writing off fixed assets, it is necessary to reassess the value of fixed assets and intangible assets that are in the operational management of budgetary institutions (hereinafter referred to as institutions), carried out in accordance with the order of the Government of the Russian Federation dated November 15, 2002 N 1611-r in order to be reflected in the financial statements the real value of fixed assets and intangible assets of institutions, including those in federal ownership abroad.

Revaluation of fixed assets and intangible assets of institutions as of January 1, 2007 is carried out in the first half of 2007.

Get the procedure for revaluation in office 49. (with a floppy disk).

Deputy Chairman of the Committee Z.G. Naidenov

Why do we need inventory numbers of fixed assets?

In the practice of accountants, there are cases when it is impossible to apply numbering to an object using accessible methods; in such situations, data about the operating system is stored only on accounting registers. Objects to be numbered can be marked using any method possible for the organization:

Knowing how inventory numbers are assigned to fixed assets, an enterprise accountant will constantly have up-to-date information about the state of fixed assets accounting and promptly provide it to the organization’s management and regulatory authorities.

Date of Assignment of Inventory Number BTI on Oks How to Determine It

Due to the special social significance of residential premises, state accounting of the housing stock is provided, including technical accounting of the housing stock, including its technical inventory and certification - preparation of technical passports of residential premises containing technical and other information about residential premises related to ensuring compliance of residential premises with established requirements (Part 5 of Article 19 of the Housing Code)

Technical inventory allows you to characterize all the features of a real estate property that distinguish it from the class of similar objects. The procedure is paid and requires some time, usually at least 20 working days. It is carried out at the cost stipulated by local legislation; an additional payment is charged for expediting the work.

How to keep records of low-value fixed assets

Cost limits have been adjusted. Now, fixed assets subject to immediate write-off on the balance sheet should include objects that cost 10,000 rubles or less. Let us recall that until 2021, fixed assets with a value of up to 3,000.00 rubles were recognized as such property.

Last year, new federal accounting standards radically adjusted the procedure for recognizing fixed assets. Key changes are enshrined in Order of the Ministry of Finance No. 257n. Officials also presented methodological recommendations for the transition to new standards in Letter No. 02-07-07/79257 dated November 30, 2021.

Inventory number of fixed assets

Example. A government agency purchased a printer. The printer was accepted for accounting as a fixed asset and issued to a department assigned code 15. The last inventory number assigned to fixed asset objects is 156 (6 characters are allocated for the number). According to OKOF, the printer belongs to the “Machinery and Equipment” group. The synthetic accounting code is 101, the analytical accounting code is 34 (clause 5 of Instruction No. 162n). The inventory number assigned to the printer will look like this - 15110134000157, where: - 15 - department code; — 1 — code of the type of activity through which the printer was purchased; — 101 — synthetic account code; — 34 — analytical account code; — 000157 — serial number.

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According to clause 45, an inventory object of fixed assets is an object with all fixtures and accessories, a separate structurally isolated object, a separate complex of structurally articulated objects. By virtue of the norms of paragraph 46, each inventory item of real estate, as well as an inventory item of movable property, except for objects worth up to 3,000 rubles. inclusive, and objects of the library collection, regardless of their value, must be assigned an inventory number, regardless of whether it is in operation, stock or conservation. Before assigning an inventory number to complex objects, the following features must be taken into account: a) if one structurally articulated object has several parts - fixed assets that have different useful lives, each such part must be accounted for as an independent inventory object. That is, each part of a structurally articulated object that has a different useful life should be assigned a separate inventory number; b) if a complex has structurally articulated objects, consisting of several items, for which a common useful life has been established for all objects, all parts of the specified object must be taken into account as an independent inventory object. That is, in this case, all objects of a complex of structurally articulated objects will be assigned one inventory number. In addition, when assigning inventory numbers to fixed assets, one should take into account the requirements of the All-Russian Classifier of Fixed Assets OK 013-94, approved by Decree of the State Standard of Russia dated December 26, 1994 N 359 (hereinafter referred to as OKOF): - if the buildings are adjacent to each other and have a common wall, but each of them represents an independent structural whole, they are considered separate inventory objects, therefore each building must be assigned a separate inventory number; - outbuildings, extensions, fences and other outbuildings that ensure the functioning of the building (barn, fence, well, etc.) together form one inventory object. If these buildings and structures ensure the functioning of two or more buildings, they are considered independent inventory objects. In this case, inventory numbers are assigned to each object; - external extensions to the building that have independent economic significance, detached boiler house buildings, as well as capital outbuildings (warehouses, garages, etc.) are independent inventory objects. In this case, inventory numbers are assigned to each object; — individual premises of buildings that have different functional purposes, and are also independent objects of property rights, are accounted for as independent inventory objects of fixed assets. They will have different accession numbers; — road conditions (technical means of organizing traffic, including road signs, fencing, markings, guide devices, traffic lights, automated traffic control systems, lighting networks, landscaping and small architectural forms) are taken into account as part of the road, unless otherwise established by the procedure property register of the relevant public legal entity. That is, the road includes the road conditions, and all this is taken into account as one inventory object, which will have one inventory number; — in cases provided for by the accounting policies of accounting entities, aircraft engines must be accounted for as independent inventory items of fixed assets. Therefore, they are assigned a separate inventory number. The inventory number assigned to the object must be designated by the financially responsible person in the presence of an authorized member of the commission for the receipt and disposal of assets by attaching a token to it, applying paint to the accounting object or in another way that ensures the safety of the marking. It is allowed, if it is impossible to designate an inventory number on a fixed asset object in cases determined by the requirements of its operation, to use it only when reflected in the relevant accounting registers without applying it to the fixed asset object. The inventory number assigned to an object of fixed assets is retained by it for the entire period of its presence in the institution. Inventory numbers of inventory fixed assets that have been removed from the balance sheet are not assigned to newly accepted objects for accounting; 2) intangible assets. According to paragraph 56 of Instruction No. 157n, intangible assets should include objects of non-financial assets intended for repeated and (or) permanent use on the basis of operational management in the activities of an institution, which simultaneously satisfy the following conditions: - the object is capable of bringing economic benefits to the institution in the future; - the object lacks a material form; — the possibility of identification (separation, separation) from other property; - the object is intended for use for a long time, that is, a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months; — subsequent resale of this asset is not expected; — availability of properly executed documents confirming the existence of the asset; — availability of properly executed documents establishing the exclusive right to the asset; — the presence, in cases established by the legislation of the Russian Federation, of properly executed documents confirming the exclusive right to the asset (patents, certificates, other documents of protection, agreements on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.) or exclusive rights to the results of scientific and technical activities protected as a trade secret, including potentially patentable technical solutions and production secrets (know-how). However, the following are not intangible assets (clause 57 of Instruction No. 157n): - research, development and technological work that did not produce the expected and (or) results stipulated by the contract (state (municipal) contract); — unfinished and not formalized in the manner established by the legislation of the Russian Federation, research, development and technological work; — material objects (material media) in which the results of intellectual activity are expressed, and means of individualization equated to them (hereinafter referred to as means of individualization). According to clause 58 of Instruction No. 157n, the accounting unit for intangible assets is an inventory item. An inventory object of intangible assets is considered to be a set of rights arising from one patent, certificate, agreement (state (municipal) contract) providing for the acquisition (alienation) in favor of the Russian Federation, a subject of the Russian Federation, a municipal entity, the establishment of exclusive rights to the results of intellectual activity (to a means of individualization ), or in another manner established by the legislation of the Russian Federation, intended to perform certain independent functions. A complex object is recognized as an object of intangible assets, including several protected results of intellectual activity (movie film, other audiovisual work, theatrical performance, multimedia product, unified technology, etc.). Intangible assets also need to be assigned an inventory number. The inventory number assigned to an intangible asset is retained by it for the entire period of its accounting. The inventory number assigned to an intangible asset is used exclusively in accounting registers; 3) non-produced assets. Non-produced assets should include objects of non-financial assets that are not products of production, the property right to which must be assigned in the prescribed manner to the institution, used by it in the course of its activities, namely (clauses 70, 79 of Instruction No. 157n): - land - objects of non-produced assets in the form of land plots, as well as capital expenses inseparable from land plots, which include non-inventory expenses (not related to the construction of structures), with the exception of buildings and structures built on this land (for example, roads, tunnels, administrative buildings, etc.), plantings, underground water or biological resources; - subsoil resources - objects of non-produced assets in the form of natural resources, which include confirmed reserves of subsoil resources (oil, natural gas, coal, reserves of mineral ore and non-metallic minerals lying underground or on its surface, including the seabed), uncultivated biological resources (animals and plants that are state and municipal property), water resources (aquifers and other groundwater resources); - other non-produced assets - objects of non-produced assets that are not related to other types of objects of non-produced assets, for example, radio frequency spectrum. These objects are also assigned inventory numbers, which are used exclusively in accounting registers (clause 81 of Instruction No. 157n). The inventory number assigned to an item of non-produced assets remains with it for the entire period of its accounting. At the same time, inventory numbers of retired (written off) inventory items of non-produced assets are not assigned to newly accepted non-financial asset items for accounting.

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Appendix 1 to the letter. Regulations on assigning inventory numbers to accounting objects

Annex 1

Basic provisions

1. To organize budget accounting and ensure control over the safety of fixed assets and intangible assets, each inventory item must be assigned a corresponding inventory number when accepting them for budget accounting.

2. When an inventory item has several parts that have different useful lives and are accounted for as separate inventory items, each part is assigned a separate inventory number. If an object consisting of several parts has a common useful life for the objects, the specified object is listed under one inventory number.

3. The inventory number assigned to an inventory item of fixed assets is retained by it for the entire period of its presence in the institution.

4. The inventory number of retired inventory items of fixed assets cannot be assigned to newly accepted objects for accounting within five years after the end of the year of disposal.

5. Each object, except those listed in paragraph 2, is assigned a unique number, which consists of ten characters, regardless of whether it is in operation, in reserve or in conservation.

6. An inventory number is not assigned to:

- fixed assets up to 1000 rubles. inclusive;

- […] library collection, regardless of cost;

- objects whose operating conditions do not allow an inventory number to be applied to them.

7. Leased objects can be accounted for by the lessor’s inventory numbers.

Inventory number structure

The first character indicates the type of activity through which the fixed asset item was acquired, the next three characters are the synthetic account code, two characters are the analytical account code, and the last four characters are the serial number of the item for each account. For example, inventory number 1 101 04 0249 means: 1 - budgetary activities, 101 - fixed assets, 04 - machinery and equipment, object serial number 0249; inventory number 2 101 05 0001 means: 2 - entrepreneurial and other income-generating activities, 101 - fixed assets, 05 - vehicles, serial number 0001; inventory number 1 102 01 0006 means: 1 - budgetary activities, 102 - non-productive assets, 01 - land, object serial number 0006.

Numbering order

The numbering order is established in the institution depending on the operating conditions of the accounting objects. It is allowed to apply the number in the following ways: directly on the object with paint; embossing on metal; attaching a special tag to the object; metal token: bar coding and other means necessary for automated inventory of accounting objects.

Official electronic text of the IPS “Code”

The electronic text of the document was prepared by Kodeks JSC and verified against: mailing list

Inventory number

If one object has several parts with different useful lives, then each such part is accounted for as an independent inventory item. So, if buildings are adjacent to each other and have a common wall, but each of them represents an independent structural whole, they are considered separate inventory objects. Outbuildings, extensions, fences and other outbuildings that ensure the functioning of the building (shed, fence, well, etc.) together form one inventory object. However, if these buildings and structures ensure the functioning of two or more buildings, they are considered independent inventory objects. External extensions to the building that have independent economic significance, detached boiler house buildings, as well as capital outbuildings (warehouses, garages, etc.) are also independent inventory objects.

Until 2021, the inventory number consisted of eight digits. Paragraph 48 of Instruction No. 107n presented the structure in accordance with which the inventory number was to be formed. Instruction No. 70n does not contain such requirements. Therefore, the institution must determine for itself what the structure of the inventory number of non-financial assets will look like. Inventory numbers must be assigned not only to fixed assets, but also to non-produced and intangible assets.

Where to Put an Inventory Number on a Building

As a result of the initial registration, cadastral passports of the specified objects, as well as premises in apartment buildings and non-residential objects, are issued. If the Rules for Maintaining the Unified State Register of Registered Registered Offices * (49) are in effect on the territory of a constituent entity of the Russian Federation, then for technical accounting without a primary inventory, technical passports are issued on the basis of the documents submitted by the applicant. Technical inventory, as well as the issuance of documents on capital construction projects to individuals and legal entities, is carried out for a fee, the amount and procedure for collecting which is established by the legislation of the Russian Federation (clause 10 of the Regulations on technical accounting and inventory). The technical inventory of the housing stock is carried out at rates approved by the executive authorities of the constituent entities of the Russian Federation (clause 8 of the Regulations on accounting of the housing stock). Thus, by order of the Department of Economic Policy and Development of Moscow dated December 13, 2005 N 50-R “On approval of selling prices for work on technical inventory of urban planning objects” (as amended on December 29, 2009), the cost of work on technical inventory of buildings was approved, buildings and land plots. Technical inventory in Moscow costs 20.3 rubles. per sq. m (10.3 rubles per sq. m. over 1000 sq. m.); technical passport of the apartment - 890 rubles; cadastral passport of a building, structure - 443.24 rubles, premises - 140.24 rubles. plus the graphic part - 1.3 rubles. per sq. m. Decree of the Government of the Russian Federation dated August 12, 2010 N 615 established the maximum maximum fee for the issuance by a body or organization that stores registration and technical documentation about a building, structure, premises or an unfinished construction project, the state technical registration of which was carried out before the date of entry into force Law on the Real Estate Cadastre (March 1, 2008) or during the transition period of its application (until January 1, 2013), a cadastral passport of such a property: for individuals - 500 rubles, for legal entities - 1000 rubles. According to clause 16 of the Regulations on Technical Accounting and Inventory, information about capital construction projects is provided upon applications (requests): a) the owner, holder (balance holder) or their proxies (upon presentation of a duly executed power of attorney); b) heirs by law or will; c) law enforcement agencies and courts (on cases pending in them); d) bodies of state power and local self-government (for facilities in the relevant territory); e) tax authorities (for objects in the territory of their jurisdiction); f) state statistics bodies (information included in the forms of federal state statistical observation); g) justice institutions for state registration of rights to real estate and transactions with it; h) other bodies and persons determined by the legislation of the Russian Federation. Unless otherwise established by law, information and documents about objects of technical accounting and inventory are provided within a month from the date of application by the owner of the object (owner, balance holder, heir and their representatives) (clause 17 of the Regulations on technical accounting and inventory). The rules for issuing a technical passport for a capital construction project and a cadastral passport for a real estate property differ in terms of timing and circle of persons. During the transition period established by the Law on the Real Estate Cadastre until January 1, 2013, the OTI (BTI) is obliged to issue a cadastral passport of a building, structure, premises, or unfinished construction project previously registered by it within 10 days at the request of any person for a fee, the amount of which is established subject of the Russian Federation (Part 9 of Article 45 of the Law on the Real Estate Cadastre). At the same time, no one has the right to demand from the owner of a property previously registered in the OTI (BTI) or from another person to carry out a planned, unscheduled or other technical inventory (re-registration, re-description, formation, etc.) in connection with the issuance of a cadastral passport or in connection with the registration of the right to the object (part 10 of article 45 of the Law on the Real Estate Cadastre). Decree of the Government of the Russian Federation dated September 10, 2004 N 477 “On amendments to certain acts of the Government of the Russian Federation on the implementation of state technical accounting and technical inventory of capital construction projects” established that: 1) technical inventory is carried out by organizations (bodies) accredited by Rosnedvizhimost; 2) state technical accounting should be carried out by Rosnedvizhimost and its territorial bodies (after the adoption of regulations defining the procedure for state technical accounting). Currently, by Decree of the President of the Russian Federation of December 25, 2008 N 1847 “On the Federal Service for State Registration, Cadastre and Cartography,” Rosnedvizhimost has been abolished, and its functions have been transferred to Rosreestr. In accordance with clauses 7.1.19, 7.1.40 of the Model Regulations on the territorial body of the Federal Service for State Registration, Cadastre and Cartography, approved by Order of the Ministry of Economic Development of Russia dated 05.10.2009 N 395 * (51), the territorial bodies of Rosreestr are vested with the functions of accreditation of OTI ( BTI) and maintenance of state technical accounting of capital construction projects (in regions in which the Rules for maintaining the Unified State Register of Regional Registers have been introduced) (see the next subparagraph). In those constituent entities of the Russian Federation in whose territory the Rules for maintaining the USROKS are not in effect, technical inventory and technical accounting are carried out by OTI (BTI). The objects registered by them are considered included in the State Property Committee (Article 45 of the Law on the Real Estate Cadastre). As established by clause 7 of the Regulations on Technical Accounting and Inventory, when carrying out technical accounting, an object is assigned inventory and cadastral numbers. A cadastral number can be assigned to buildings, structures, and premises only when registering an object with the Unified State Register of Regional Registers (Clause 10, 17 of the Rules for maintaining the Unified State Register of Regional Registers). If a real estate object (building, structure, premises) is not assigned a cadastral number in the prescribed manner, then this is not an obstacle to state registration. In this case, the registering authority independently assigns a conditional number in accordance with clause 3 of Art. 12 of the Law on Registration of Rights and the Instructions of the Ministry of Justice on the assignment of conditional numbers to real estate objects. Objects that are assigned a conditional number during state registration of rights are considered included in the State Property Committee (part 1 of article 45 of the Law on the Real Estate Cadastre). Such objects are assigned a cadastral number without the participation of the copyright holder when information about it is included in the relevant sections of the Civil Code:

1. for an apartment building and premises in it - a copy of the commissioning permit, a floor plan with an explication and dimensions of the premises, a situational plan for the placement of the house within the boundaries of the land plot (drawn up in accordance with the requirements for project documentation);
2. for an individual residential building - a floor plan with explication and dimensions of the premises, a situational plan for the placement of the house within the boundaries of the land plot, a description of design solutions, including wall material (drawn up in accordance with the requirements for design documentation);
3. for a capital construction project for non-residential purposes - a copy of the commissioning permit and a situational plan for the location of the object within the boundaries of the land plot, to account for the premises in it - also a floor plan with an explication and dimensions of the premises (drawn up in accordance with the requirements for project documentation).

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Assigning an Inventory Number to Fixed Assets in the Budget in 2021

The formation of inventory numbers and their assignment to objects can be done both in documents that formalize the acceptance for accounting of fixed assets (intangible assets, legal acts, treasury property) to account 101 (102, 103, 108), and when entering information into the object card (directory element “ Fixed assets”), provided that a template for generating an inventory number is specified for the institution. In the absence of a template, inventory numbers are automatically generated in order (ascending) within the institution. If there is a template, the numbers are automatically generated in order (ascending) within a group made up of the remaining fields of the template.

If the fixed asset object is complex (a complex of structurally articulated objects), i.e. includes separate elements (structural objects) that together form a single whole, then each such element (structural object) must be marked with an inventory number assigned to the fixed asset (complex object, complex of structurally articulated objects). Consequently, the absence of inventory numbers on fixed assets (if it is possible to apply them) or unreliably applied inventory numbers (for example, glued with tape), the absence of inventory numbers on the components of the complex can be considered a serious violation of accounting standards. According to clause 46 of Instruction No. 157n, the inventory number assigned to an object of fixed assets is retained by it for the entire period of its presence in the institution.

Date of Assignment of Inventory Number BTI on Oks How to Determine It

Irina

: Good afternoon! We are faced with the following situation: it is necessary to divide the land plot with cad. No. 43:40:000095:13 in order to form a site for 2 buildings, for which the rights are registered with the customer of the work. After reviewing the boundary plan, the CMO received a decision to suspend: [/url] We attached a certificate from the federal BTI to the boundary plan: To remove the notice in the suspension, we requested an additional certificate from the regional BTI And now, looking at these certificates, we don’t understand at all where the information from Rosreestr and OCU information about some other buildings at the specified address, as well as - is it enough to attach these certificates to the Land Survey Plan to remove the comment in the decision to suspend? And in general, it is completely unclear how to work in the presence of OKS-s within the boundaries of land plots (where there is reliable information about them.)

Ilnarik

: I have one question, okay, we write our own about OKS in the conclusion of the cadastral engineer, this is understandable!! But in certain columns of the boundary plan we write according to the data from the OKS database in Excel format or in KML? I don’t understand this, because in Excel format there are also inventory records, but in KML there are only cadastral numbers of real estate objects. Thank you!!

Accounting for fixed assets for public sector employees: what has changed since 2021

The developers of the federal standard did not ignore reporting issues. As of January 1, 2021, accountants must report the book value of assets, depreciation method, accumulated depreciation, and more. It is important to reflect in the reporting changes in the valuation of objects in the reporting period, which will affect the SPI, and the depreciation method. In addition, it is necessary to provide a comparison of the residual value of the object at the beginning and end of the reporting period.

Information must be prepared for all groups of fixed assets, this applies to investment real estate, assets with zero residual value, idle facilities, etc. Before the FAS “Fixed Assets” came into force, the institution included reporting information only for some types of fixed assets. Now information about the amounts is reflected in the reporting, but not for all groups that are listed in the standard. Therefore, in the near future we expect changes to Instruction No. 157n, related, in particular, to accounts 0 10100 000, as well as the appearance of new lines in forms 0503168, 0503768, as well as balance sheet 0503130, 0503730. These changes will be reflected in the reporting for 2021.

For what assets are they formed?

Inventory numbers are assigned for the following types of assets:

1. Fixed assets. When generating numbers for them, the following features must be taken into account:

• If the buildings are adjacent to each other and have at least one common wall, but each of them is an independent structural whole, each building is assigned its own number.
• Outbuildings and structures (sheds, wells) together with the main building represent one inventory object.
• External extensions to structures (garages) are considered separate inventory objects.
• The road conditions, such as markings and signs, are part of the roads, that is, they have one inventory number along with the road.
• Aircraft engines are assigned separate inv. numbers.

1. Intangible assets. Such assets are objects that meet the following conditions:

• The asset provides a financial benefit to the organization;
• The asset does not have a tangible form;
• This object will not subsequently be resold;
• The useful life of the asset is at least twelve months;
• There are properly prepared documents for the asset.

1. Non-produced assets. Such assets include items of non-financial assets that are not manufactured products, the property right to which must be registered with the organization, used in the process of activity:

• Earth;
• Subsoil resources;
• Other non-produced assets.