Off-balance sheet accounts in 1C: Accounting ed. 3.0

Author: Ivan Ivanov

The chart of accounts has elements located directly on the balance sheet and behind it. The second group includes account 002 “Transfer of property for safekeeping.”

It reflects the values ​​that have been deposited in all forms and varieties. Analytical accounting activities on it are carried out by the companies from which these values ​​were received, as well as by the types of property and the places in which it is stored. This norm is prescribed in Resolution of the Ministry of Finance of Russia dated December 20, 2012 No. 77.

How to use

Account 002 is traditionally used to summarize information about the existence and movement of inventory items that are not directly owned by the company. Within the framework of responsible storage, we can talk about the following situations:

• receipt of certain goods and materials from suppliers, payment from them was extended or stopped on legal grounds;
• acquisition of valuables that cannot be spent before payment events within the framework of the current rules and regulations of the contract;
• receipt of goods and materials, for which the agreement specifies a special option for the transfer of ownership rights.

Since the account “works” behind the balance sheet, it reflects items that are not registered. It is active in nature and does not involve double entry rules.

When received, it is entered only as a debit, and when spent, it is entered exclusively as a credit.

Selling from an off-balance sheet account

Often, the management of an enterprise decides to sell property that is in operation. In this case, the accountant is required to write off the value of the asset to the credit of a specified off-balance sheet account. In this case, income from sales, and, as a consequence, expenses, are necessarily reflected in the form of accrued value added tax. In parallel, tax accounting reflects income from sales, which should be included in the income tax return. To avoid distortion of the financial result and the tax base, the purchase price of the sold asset is not reflected in accounting and tax accounting, since it was already taken into account at the time of commissioning.

Which inventory items are taken into account

As already mentioned, material values ​​that were accepted but cannot be reflected on the balance sheet are subject to accounting in this area:

• damaged goods or items that are defective and do not comply with the set of requirements and characteristics specified in the supply agreement, subject to return measures;
• ownership rights to items that, on the basis of an agreement, are transferred not in the process of direct shipment, but upon payment arrangements;
• Inventory and materials that are subject to accounting on the basis of a pledge transaction agreement;
• commodity items that were paid for, but were not transported from the warehouse in accordance with technical or other details, i.e. are in storage only temporarily;
• products received on the basis of the relevant agreement;
• valuables that arrived at the warehouse by mistake.

Write-off of goods and materials from an off-balance sheet account

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Basic postings

The principle of double entry is not necessary here, therefore, in the process of compiling transactions, only the number of the account in question appears. Let's study the main transactions for 002 for debit and credit.

By debit

An approximate list of transactions that are widely used in the process of processing transactions:

1. Dt 002 Kt (-). Receipt for safekeeping of valuables that were found to be defective, of poor quality, of the wrong assortment position, or other violations of contractual obligations.
2. Dt 002 Kt (-). Product units have arrived at the warehouse, which imply special conditions for the transfer of ownership (not after actual shipment, but during the payment process).
3. Dt 002 Kt (-). The items have been paid for, but the buyer has yet to withdraw them, so they are being held in-house.
4. Dt 002 Kt (-). The receipt of inventory items occurred on the basis of a storage agreement.
5. Dt 002 Kt (-). If the pledgor has not fulfilled the requirements described in the pledge agreement.

By loan

1. Dt (-) Kt 002. Goods that were returned to the supplier were written off.
2. Dt (-) Kt 002. Write-off for the reason that the valuables became the property of the buyer, who paid for them in good faith and removed them.
3. Dt (-) Kt 002. Write-off of funds that were left by the buyer in the warehouse for the purpose of safekeeping.
4. Dt (-) Kt 002. Return of commodity items to their legal owner in accordance with the norms of the drawn up storage agreement.
5. Dt (-) Kt 002. Sale of positions that were received on the basis of a valid collateral agreement.

Off-balance sheet accounting

The rules for keeping records on off-balance sheet accounts are regulated by Section.

VII Instructions No. 157n. Based on paragraphs 332 - 384 of the instructions, the article discusses the procedure for reflecting material assets and settlements on off-balance sheet accounts. The rules for keeping records on off-balance sheet accounts are regulated by Section.

VII Instructions No. 157n1. Based on clauses 332 - 384 of the instructions, the article discusses the procedure for reflecting material assets and settlements on off-balance sheet accounts. General provisions for accounting On off-balance sheet accounts of an institution, the following are taken into account (clause 332 of Instruction No. 157n): - values ​​held by the institution, but not secured behind him on the right of operational management (leased property, property received with the right of free (perpetual) use, received for storage and (or) processing, as well as under centralized procurement (centralized supply), etc.)

P.); – material assets, the accounting of which, according to instructions No. 157n, No. 183n2, is provided outside of balance sheet accounts: a) fixed assets worth up to 3,000 rubles. inclusive, put into operation; b) periodicals for use as part of the library collection, regardless of their cost; c) strict reporting forms; d) property acquired for the purpose of rewarding (donating); e) transferable awards, prizes, cups; f) material assets paid for through centralized procurement (centralized supply); g) special equipment for carrying out research work

Regulatory regulation

Operations and actions regarding goods that were transferred as inventory for temporary storage are regulated by the norms of current legislation (Orders, Resolutions, acts), as well as accounting documents:

• invoice TORG-12;
• form 1-T;
• uniform M-15;
• an act related to the occurrence of a shortage of goods;
• certificate from the accounting department;
• Bank statement;
• act of acceptance and transfer of inventory items;
• collateral agreement.

This is not the entire list of documents by which activities in this area are regulated, but it is basic.

The procedure for documenting the transfer of NFA for storage

This operation and the procedure for its documentation are not reflected in the accounting instructions of state (municipal) institutions - nor in the Instructions for the use of the Unified Chart of Accounts, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), nor in the Instructions for the application of the Chart of Accounts for Budget Accounting, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n). Storage is the subject of Chapter 47 “Storage” of the Civil Code of the Russian Federation.

According to Articles 886, 900, 901 of the Civil Code of the Russian Federation, under a storage agreement, one party (custodian) undertakes to store the thing transferred to it by the other party (bailor) and return this thing safely. A storage agreement in which the custodian is a commercial organization or a non-profit organization that carries out storage as one of the purposes of its professional activities (professional custodian) may provide for the custodian’s obligation to accept the item for storage from the bailor within the period specified in the agreement.

A storage agreement, which provides for the obligation of the custodian to accept an item for storage, must be concluded in writing, regardless of the composition of the parties to this agreement and the value of the item transferred for storage.

If the storage period is not provided for by the contract and cannot be determined based on its terms, the custodian is obliged to store the thing until demand by the bailor. In turn, the latter has the right to pick up his item at any time and without any restrictions, even if the storage period provided for by the contract has not yet expired (Article 904 of the Civil Code of the Russian Federation).

In addition, the custodian is obliged to take all measures provided for by the contract, the properties of the transferred item, and legislative standards (sanitary, fire safety, etc.) to ensure its safety (Article 891 of the Civil Code of the Russian Federation). Without the consent of the depositor, the custodian does not have the right to use the transferred item and transfer it for storage to a third party, with the exception of certain cases (Articles 892, 895 of the Civil Code of the Russian Federation).

At the end of the period, the custodian is obliged to return the same thing that was transferred for storage, unless the contract provides for storage with depersonalization, in the condition in which it was accepted for storage, taking into account its natural deterioration, natural loss or other change due to its natural properties (Article 900 of the Civil Code of the Russian Federation). Accordingly, the bailor is obliged to take the thing back (Article 899 of the Civil Code of the Russian Federation). The custodian is responsible for the loss, shortage or damage of things accepted for storage on the grounds provided for in Article 401 of the Civil Code of the Russian Federation.

From the above norms it follows that when transferring inventory items for storage, ownership does not pass to the custodian, unless otherwise provided by the storage agreement.

Resolution of the State Statistics Committee of Russia dated 08/09/1999 No. 66 approved unified forms of acts on the acceptance and transfer of inventory items for storage (form No. MX-1, according to OKUD 0335001) and on the return of inventory items deposited for storage (form No. MX- 3, according to OKUD 0335001).

Form No. MX-1 is used to record the acceptance and transfer of inventory items transferred from depositors (organizations, individual entrepreneurs) for storage to the custodian organization. The document is used both for domestic storage and for storage carried out with the participation of professional custodians. Drawed up in the required number of copies by representatives of the custodian and depositor organizations on the basis and in accordance with the storage agreement (for a certain period and “on demand”).

Form No. MX-3 is used to record the return to the depositor of inventory items accepted by the custodian organization for storage. Drawed up in two copies by the financially responsible person of the custodian organization after the expiration of the storage period for inventory items when they are returned to the depositor. One copy remains with the custodian organization, the second is transferred to the bailor.

According to Article 912 of the Civil Code of the Russian Federation, a commodity warehouse issues one of the following warehouse documents as confirmation of acceptance of goods for storage:

• double warehouse receipt;
• simple warehouse receipt;
• warehouse receipt.

Also, as confirmation of acceptance of goods for storage, another document may be provided (see order of the Federal Customs Service dated September 13, 2006 No. 870 “On the procedure for prompt registration of goods and vehicles converted into federal property, and transactions for the circulation of this property in the Customs authorities Russian Federation").

Accounting examples

Accounting actions are carried out directly on the account with the supplier and buyer.

Provider

It is carried out only in situations where the right of ownership is transferred to the buyer's side.
Let's look at an example. The organization ODO "Rus" shipped goods worth 50,000 rubles. The buyer side does not accept it due to insufficient quantity. Instead, it only accepts it for safekeeping and sends the corresponding act.

It turns out that the seller places these product items on account 41 in order to reflect the goods transferred for storage. Once returned, they will be entered into warehouse inventory and will remain the property of the seller. In this case, 002 will not be used.

To study the intricacies of using the account in question, it is worth considering another example.

The organization ODO "Rus" sold goods worth 100,000 rubles. On this occasion, a deed of sale was drawn up, payment was made, i.e., ownership was transferred to the buyer, but he did not remove the goods from the warehouse, although he managed to pay for it.

In this case, the seller’s accountant records the goods sold in 002. After the buyers’ purchased goods are removed, a debit will occur from this account.

Buyer

In practice, there are situations in which the buyer is not able to capitalize commodity items within the framework of accounting. For example, when a delay in payment makes itself felt, the delivered goods are of inappropriate quality, defective, or missing in quantity.

So the transaction is “frozen” until funds are deposited as payment. In this situation, as in many others, account 002 comes to the rescue.

A furniture organization sent 10 chairs to a retail facility for a total amount of 5,000 rubles, including VAT of 500 rubles. According to the provisions of the agreement, the store takes ownership of the goods after they have been paid for, and a week later it finally paid for them.

In this case, until the goods were paid for, but were in safekeeping, they were reflected in the debit of account 002. After payment, they were written off.

Thus, account 002 is widely used in modern accounting practice and allows for a large number of transactions.

Identifying “non-assets” in accounting

Let us recall that an asset is property, including cash and non-cash funds, owned by an institution and (or) in its use, controlled by it as a result of the facts of economic life that have occurred, from which useful potential or economic benefits are expected to flow (clause 36 of the Federal Accounting Standard accounting for public sector organizations “Conceptual framework for accounting and reporting of public sector organizations”, approved by Order of the Ministry of Finance of Russia dated December 31, 2016 No. 256n, hereinafter referred to as the “Conceptual framework” standard).

Fixed assets that do not meet the concept of an asset are accounted for in off-balance sheet accounts (clause 8 of the Federal Accounting Standard for public sector organizations “Fixed Assets”, approved by Order of the Ministry of Finance of Russia dated December 31, 2016 No. 257n, hereinafter referred to as the “Fixed Assets” Standard). Information about such fixed assets is subject to disclosure in the accounting (financial) statements.

At the same time, individual items of property that are owned by the accounting entity not for the purposes of their operation (do not bring useful potential, do not ensure the receipt of economic benefits), but ensure that the institution performs certain functions, are subject to reflection in the composition of fixed assets (clause 3 of the Methodological Recommendations on the application of the Standard “Fixed Assets”, communicated by the Letter of the Ministry of Finance of Russia dated December 15, 2017 No. 02-07-07/84237, hereinafter referred to as Methodological Recommendations).

Clause 8 of the Standard “Fixed Assets” is applied in systemic interaction with clause 335 of the updated Instruction No. 157n. That is, clause 335 specifies in which account (off-balance sheet account 02) “non-assets” should be accounted for.

In other words, if it is determined with respect to the property that further operation is ineffective, repairs or restoration are not planned, then it may not be recognized as an asset and written off to off-balance sheet account 02.

To identify property that does not correspond to the concept of an asset, an inventory is carried out in the institution. Moreover, this can be either an inventory carried out for the purpose of generating annual reporting, for other mandatory reasons * (1), or during the year - as necessary (last paragraph of paragraph 3 of the Methodological Instructions).

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