Accounting for the transfer of NFA between budgetary, government and autonomous institutions

Who has the opportunity to transfer property free of charge?

Transferring anything free of charge is a fairly common occurrence in budgetary institutions.

There are several sources of transfer of property to an institution:

1. Property can be transferred from one institution to another
2. It may come from commercial organizations. An interesting fact is that donating property between commercial companies is illegal and is not used, but you can transfer property to a budget organization free of charge
3. The receipt of property can be made from an ordinary person, that is, an individual
4. Probably the most common way to receive property for a budget organization free of charge is its transfer by the owner of the institution. In this case, the transferred property is assigned to the institution

Receiving property from companies and individuals is their kind of charitable gesture. At the same time, it may be stipulated how the transferred property should be used .

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

One of the main criteria for recognition of fixed assets is the service life of the property, namely an interval exceeding 12 months. In addition, the facility must be used to carry out the activities of the institution permanently or repeatedly. Another feature is that the operating systems are not owned by the institution, but are quickly managed.

Fixed assets in budget accounting - 2021-2021: introductory information

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.

In the mentioned Letter N 03-03-06/1/667, officials strongly recommended that the taxpayer, who received property for free use from its sole shareholder (founder), include in non-operating income income in the form of the free right to use the property, determined based on market prices for the rental of identical property.

In terms of ensuring measures aimed at reducing industrial injuries and occupational diseases of workers (purchase of special clothing) towards the accrued insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

We recommend reading: Sample payment slip for LLC on USN 6 in 2021 for advance payment of tax

Free receipt and transfer of property in budgetary institutions

But the receipt of property to budgetary institutions free of charge is possible from various legal entities and individuals. The most common transactions involve the receipt of property from the owner (secured property by the owner), as well as from other public sector institutions.

Transfer of state and municipal property for free use Since the rules of the Civil Code of the Russian Federation on a loan agreement do not provide otherwise, property owned by the right of ownership of the Russian Federation, a constituent entity of the Russian Federation or a municipal entity can be transferred for free use. Transfer for free use is a form of property disposal. Therefore, if property belongs to an institution or state-owned enterprise with the right of operational management, it can be transferred for free use with the consent of the owner of this property (Civil Code of the Russian Federation).

A state or municipal unitary enterprise has the right, with the consent of the owner, to transfer for free use real estate that belongs to it under the right of economic management. As a general rule, a unitary enterprise disposes of movable property independently (Civil Code of the Russian Federation).

Encyclopedia of solutions.

The amendments are due to the entry into force of federal accounting standards on January 1, 2021, as well as the approval. Innovations are subject to application in the formation of accounting policies and accounting indicators, starting from 2021.

Lack of funds is not a reason to refuse to purchase property, since in modern conditions there is a practice of transferring it for temporary use. An object transferred for temporary use can be a computer, a car, an industrial machine, and even real estate, for example, office or warehouse space.

What can be transferred and in what cases

So, the decision was made to transfer it free of charge. In what cases can it be transferred:

• One institution has a surplus of property and has the opportunity to transfer part of the assets to another institution that needs them
• The property belongs to a budgetary institution, but is not used and remains unclaimed
• There is property, but it is not used for its intended purpose
• Property can be transferred in the form of donations from commercial organizations or individuals

According to the first three points, it is possible to take away property from the management of one institution and transfer it to the state or another budgetary organization.

The concept of property is quite broad. In this regard, both fixed assets, materials, land, other similar objects, and cash can be transferred .

It should also be taken into account that if the property is received from the owner of the institution, then the recipient does not generate income. The same approach applies when property is transferred in accordance with certain legislative acts. For example, clarifications regarding the gratuitous transfer of premises are contained in the letter of the Ministry of Finance No. 02-07-10/84404 dated November 22, 2018.

Fixed assets, intangible and non-produced assets

Free receipt of non-financial assets from all sources, except other legal entities and individuals, is carried out at the book value of the object while simultaneously reflecting the amount accrued by the transferring party for the depreciation object.

Depending on the source of gratuitous receipt of property, the following entries are made:

• in case of receiving property from an institution subordinate to the same main manager (administrator) of budget funds as the recipient of this property:

Debit 0 106 00 000 (0 106 01 310, 0 106 02 320, 0 106 03 330)

“Investments in non-financial assets” (“Increase in capital investments in fixed assets”, “Increase in capital investments in intangible assets”, “Increase in capital investments in non-produced assets”)

Credit 0 304 04 000 (0 304 04 310, 0 304 04 320, 0 304 04 330)

“Internal settlements between the main managers (managers) and recipients of funds” (“Internal settlements between the main managers (managers) and recipients of funds for the acquisition of fixed assets”, “Internal settlements between the main managers (managers) and recipients of funds for the acquisition of intangible assets”, “Internal settlements between the main managers (managers) and recipients of funds for the acquisition of non-produced assets”)

• property was received free of charge;

How to formalize a gratuitous transfer of property on paper

According to the provisions of the Civil Code, free movement of property is possible in two ways:

• Give. In this case, a gift agreement is drawn up in accordance with the provisions of Article 572 of the Civil Code of the Russian Federation
• Draw up a gratuitous loan (use) agreement, that is, transfer it for a specified time (possibly indefinitely), in accordance with Article 689 of the Civil Code of the Russian Federation

In the case of a donation procedure, the agreement must be in writing (Article 574 of the Civil Code of the Russian Federation). The agreement for free use is also concluded in writing.

These documents record what exactly is being transferred, to whom and, possibly, for how long. If the property is transferred for use, then the conditions of use and the possibility of return are clearly stated.

In addition to contracts, it is necessary to draw up a document stating that one party transferred and the other accepted values. Usually such a document is an act.

It must be taken into account that, subject to the use of property, the contract can be terminated if:

• The property is not used for the purposes specified in the contract
• The recipient does not keep it in the required condition
• The property was transferred to a third party
• Damage was caused to the property during use

Transfer of property from the founder free of charge

Very often, property is transferred to a budget organization from its founder.

In order for the transfer to take place, the founder draws up a notice. Its form is regulated by order No. 173n. Based on the available primary documents, the recipient fills out his part of the notice and sends it back.

Property received free of charge must be accounted for at book value, taking into account depreciation.

Let's give an example. The founder donated 20 pairs of roller skis to the budgetary institution. They were registered in the amount of 180,000 rubles, and an entry was drawn up D 1 101 36 310 K 1 401 10 190.

In the event of such a transfer, there is no obligation to pay VAT.

Accounting for gratuitous transfer of fixed assets

Transactions on the gratuitous transfer of fixed assets are reflected in accounting entries provided for in paragraphs 12 and 28 of Instruction No. 174n*(1).

The choice of accounting entries to record the transfer of fixed assets will depend on to whom the property is transferred.

When transferring fixed assets to state (municipal) institutions of the same public legal entity, the following correspondence accounts are applied:

• Debit X 401 20 281 Credit X 101 XX 410 - reflects the transfer of the book value of the accounting object;
• Debit X 104 XX 411 Credit X 401 20 281 - reflects the transfer of depreciation accrued on the object.

More on the topic: Budget (accounting) reporting for the 1st half of 2018: recommendations from the Ministry of Finance of Russia and the Federal Treasury for preparation

When transferring fixed assets to state (municipal) institutions of another public legal entity (interbudgetary transfer), the following correspondence accounts are applied:

• Debit X 401 20 251 Credit X 101 XX 410 - reflects the transfer of the book value of the accounting object;
• Debit X 104 XX 411 Credit X 401 20 251 - reflects the transfer of depreciation accrued on the object.

The transfer of fixed assets is reflected on the basis of primary documents prepared by the transferring party and the Notice.

Please note the use of KOSGU code 281 in account number 401 20 when reflecting the transfer of fixed assets. This KOSGU code is referred to as “Free transfers of capital nature to state (municipal) institutions.” Using the KOSGU code 281, transactions on the gratuitous transfer of non-financial assets that make up fixed assets within one budget are reflected (clause 10.8.1 clause 10 of Procedure No. 209n * (2)).

If the transfer of fixed assets is carried out by state (municipal) organizations (we usually include unitary enterprises among them), then the following correspondence accounts are applied:

• Debit 2 401 20 284 Credit 2 101 XX 410 - the transfer of the book value of the accounting object is reflected;
• Debit 2,104 XX 411 Credit 2,401 20,284 - reflects the transfer of depreciation accrued on the object.

When transferring fixed assets free of charge to individuals, the following transactions may be used:

• Debit 2 104 ХХ 411 Credit 2 101 ХХ 410 - the transfer of an accounting object is reflected in the amount of depreciation accrued on it;
• Debit 2 401 10 172 Credit 2 101 XX 410 - the transfer of the accounting object is reflected in the amount of its residual value.

Their use is not regulated by Instruction No. 174n, and therefore requires agreement with the founder and financial authority.

Transfer of property from third parties free of charge

In connection with the changes made, fixed assets received by a budgetary institution are accounted for in accordance with the rules that are enshrined in instruction 162n. For such objects received free of charge, article KOSGU 310 and account 0 101 00 000 are used.

Budgetary organizations can receive values ​​and use them without any obligations from organizations that conduct business activities or from ordinary individuals.

If intangible assets are transferred to an institution, then their accounting is maintained on the set 0 102 00 000. Various transactions are reflected in different KOSGU.

An institution may receive various non-productive assets, such as land. Accounting for such property is carried out on account 0 103 00 000. In general, the accounting accounts have not changed in this case since 2021, only KOSGU has been adjusted.

Often an institution receives material assets. They are accounted for using account 0 105 00 000.

We will consider the main general entries that are drawn up when receiving property free of charge below.

Account - 01: what - property should be taken into account in - this - year

Last year, the Ministry of Finance already explained that the “Rent” standard is used when accounting for transactions from which income is expected. In a situation where the founder transfers property for use to an institution to perform the functions assigned to it, there is no reason to be guided by this standard. Such an operation is considered from the perspective of the property contribution of the founder (letter dated September 14, 2021 No. 02-07-10/66285).

Hello! My name is Olga Petrovna. Let's create a personal article together.

It happens that an institution receives property, but at the same time enters into a service agreement, not a lease. For example, an agreement for the provision of services for the maintenance of stain-resistant carpets. In this case, the mats are not given to the institution for use, but at the end of, say, a month, a certificate of services rendered is issued. In this case, the institution does not have the opportunity to determine how the received objects will be used. We are talking only about the provision of paid services. Such relations are regulated by Chapter 39 of the Civil Code. Under a contract for the provision of services for a fee, the contractor undertakes, on the instructions of the customer, to provide services, and the customer - to pay for them (clause 1 of Article 779 of the Civil Code). That is, in this situation, the provisions of the “Rent” standard do not apply. But in order to ensure the safety of the rugs, it is advisable to account for them in off-balance sheet account 01. The accounting policy states the following:

We recommend reading: How child care payments are received in the Chernobyl zone in 2021

When property is received under a gift or donation agreement, the commission for the receipt and disposal of assets draws up an acceptance and transfer certificate of the corresponding non-financial asset. Based on these documents, the donated property is accepted for accounting.

120 Expenses for payments to personnel of state (municipal) bodies 121 Payroll fund of state (municipal) bodies 211 Salaries 266 Social benefits and compensation to personnel in cash 122 Other payments to personnel of state (municipal) bodies, with the exception of the payroll fund 212 Other non-social payments to staff in cash 214 Other

Accounting for property received free of charge

Non-financial assets include fixed assets, intangible and non-productive assets, materials, expenses, depreciation, etc. The difference between a budget PS and a commercial one can be called the presence of a special account for investing in inventories.

In this article we will refer to orders No. 157n and 162n as the basis for budget accounting. However, this material may also be useful to other budget structures, since it reveals the general principles of OS accounting from 2021, and especially the logic of making transactions.

Table of general entries for accounting for property transferred free of charge

The receipt of this or that property, even free of charge, must be reflected in the accounting records of the budget organization. The table shows the general transactions that are recorded during such a transfer of property.

It should also be noted that if an institution receives land for use for an indefinite amount of time (even if there is real estate on it), then an entry is made D 0 103 11 330 K 0 401 10 195.

Property under operating lease for a specified period of time is reflected at D 0 111 40 000 and K 0 401 40 180.

Transfer of property for free use in 2021 for the public sector

Federal accounting standards, including FSBU “Rent”. We will talk about how to correctly reflect in accounting the objects that an institution has for lease or free, perpetual use in this article.

Transfer of property for free use in 2021 for the public sector

The Lease standard provides for two types of leases: operating and financial (non-operating). The procedure for recording financial and operating leases in the accounting accounts is different and depends on the qualifications of the concluded agreement.

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.

We recommend reading: How to calculate sick leave for pregnancy in 2021 Belarus

The service life can be determined according to the OS classifier approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, according to the maximum limit for groups 1–9. And for OS with a service life of more than 30 years, the standards from the Decree of the Council of Ministers of the USSR No. 1072 dated October 22, 1990 are applied. The SPI may be revised during modernization.

Fixed assets in budget accounting - 2021-2021: introductory information

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.

To account for asset impairment transactions, analytical accounting accounts are used, account 0 114 00 000 “Impairment of non-financial assets”, established by Appendix 1 to Instruction No. 162n, indicating in the 1st – 17th digits the account number of the corresponding code (component of the code) of the budget classification of the Russian Federation , and in the 24th - 26th digits of the account number - the subarticle of KOSGU, corresponding to the economic essence of the fact of economic life being carried out (reflected accounting object) (clause.