Purpose
According to PBU, an off-balance sheet account is used to summarize data on valuables that do not belong to the organization, but are in its use temporarily. These can be leased fixed assets, material assets in storage, in processing, property under leasing operations, etc. Based on such data, a “Certificate of Assets in Off-Balance Accounts” is compiled, which is attached to statistical reporting. An organization can create its form independently, provided that the document contains complete information about its financial position.
What is usually taken into account?
I propose to consider the most common assets and liabilities that find a place to be reflected on the balance sheet. This list is not a guide to action. These are the most common situations that most companies experience. Account 001 “Leased fixed assets”
A) We reflect the premises that we rent. The basis for the reflection is the acceptance certificate of the premises, which is signed upon conclusion of the contract. Most often, there is no information about the cost of premises in the contract. You can ask the landlord for cost information, but most likely you will be refused. In this case, there is no point in ordering an appraiser for money; you can use a conditional assessment. For example, 1 rub. for each rented square meter. The main thing is to spell out the rules for contingent valuation in accounting policies or corporate accounting principles.
