How to keep accounting for land when selling and buying? Key postings

Budget postings.

General provisions for transition

In the first paragraphs of the Methodological Recommendations [3], officials drew attention to the fact that the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n are applied when forming balances as of December 31, 2014. Meanwhile, they did not rule out that in 2014 it was possible to apply changes to Instruction No. 157n at an earlier date, if this was provided for by the acts of the accounting entity establishing the organization of accounting in the institution, that is, the accounting policy of the organization. The institution had the right to decide to switch to the application of both all new provisions of Instruction No. 157n, and only certain ones:

• on the organization of accounting in the institution and the implementation of internal control over the facts of economic life;
• according to the procedure for conducting an inventory of property;
• on maintaining records of individual objects of assets, liabilities, and other accounting objects;
• on the application of the institution’s working chart of accounts and other provisions of the methodology.

In this case it was necessary to proceed from:

• conditions for conducting property inventories of assets and liabilities;
• organizational and technical readiness of institutions (no later than December 31, 2014).

As noted in paragraph 1 of the Methodological Recommendations, regardless of the date of transition to the application of the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n, institutions must take into account that when the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards by accounting entities change, the accounting policy changes . Therefore, guided by the provisions of Art. 8 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and Order of the Ministry of Finance of the Russian Federation No. 89n, it is necessary to make appropriate changes to your accounting policy for 2014. In particular, in:

• working chart of accounts for accounting (budget) accounting;
• analytical accounting, including in the form of additional detailing of the types of receipts and disposals (according to KOSGU) [4];
• the procedure for interaction between the accounting department (structural unit,

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which is entrusted with maintaining accounting (budget) accounting, centralized accounting) with officials (structural divisions of the institution) responsible for carrying out the facts of economic life and their registration with primary accounting documents;

• list and forms of accounting registers and (or) the procedure for their formation, including in the form of an electronic document;
• the procedure for recording events after the reporting date, the list of events after the reporting date, information about which is included in the indicators of the reporting period, and it is also necessary to change the date (deadline) until which primary accounting documents reflecting events after the reporting date are accepted, and the conditions of materiality the specified events when reflecting the results of the institution’s activities;
• other provisions of the accounting policy necessary for organizing and maintaining accounting (budget) records and preparing accounting (financial) statements.

Next, we would like to draw attention to two main points that should be taken into account when transitioning to the new provisions of Instruction No. 157n.

Firstly, for the accounts of the working chart of accounts of the institution, for which the names of the accounts reflected in the accounting registers have been clarified, the turnover before the date of transition to the application of the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n is not adjusted (clause 1 of the Methodological Recommendations).

Secondly, primary accounting documents and accounting registers formed by the institution from January 1, 2014 until the date of transition to the application of the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n are not subject to re-registration and (or) correction in connection with changes in the accounting (budget) accounting methodology ( clause 6 of the Methodological Recommendations).

Implementation

A plot of land can be sold either separately or with a property built on it.

If the land is sold with a real estate object standing on it, then the new owner (buyer) of the real estate as a result of such a transaction acquires the rights to the land plot located under the building (structure, structure). At the same time, he acquires the same rights to the land as the previous owner, that is, the right of ownership or the right of use.

If there are several owners, they acquire rights to a part (share) of such a land plot, taking into account the size of each person’s share in the common ownership of the property.

This procedure is established by Article 35 of the Land Code of the Russian Federation and Article 552 of the Civil Code of the Russian Federation.

As a general rule, the value of the property being sold includes the value of the land transferred with the property (land rights). This rule is established by paragraph 2 of Article 555 of the Civil Code of the Russian Federation. However, the parties can specify the price of the land separately in the contract. To do this, it is necessary to write down in the terms of the contract that the cost of the transferred property does not include the price of the land plot on which it is located that is transferred at the same time. In this case, the contract must indicate the cost of the land plot transferred along with the building.

The transfer of ownership of real estate to the buyer under a contract for the sale of real estate, including land plots, is subject to mandatory state registration (Articles 131 and 551 of the Civil Code of the Russian Federation).

Include the proceeds from the sale of a land plot (fixed asset) in the organization’s other income at the time of:

• registered transfer of ownership of the property to the buyer - for land under a residential building;

• registered transfer of ownership of the land plot to the buyer - if the land plot is a separate object of the purchase and sale transaction.

This conclusion follows from paragraph 31 of PBU 6/01, paragraphs 12 and 16 of PBU 9/99, paragraph 16 of PBU 10/99.

As a general rule, a retiring fixed asset item is written off at its residual value. Since land plots are not subject to depreciation (paragraph 5, clause 17 of PBU 6/01), their residual value at the time of sale is equal to the original value. In this regard, when disposing of a land plot, there is no need to open a separate sub-account “Disposal of fixed assets” to account 01.

Record the sale of a land plot using the following entries:

Debit 91-2 Credit 01 – reflects the disposal of the land plot;

Debit 62 Credit 91-1 – the proceeds from the sale of a land plot are reflected in other income.

Carry out documentation and recording of the sale of land plots in the general manner. For more information about this, see How to reflect the sale of fixed assets in accounting.

Registration of land plots.

Due to the fact that, according to the amendments made to Instruction No. 157n, assets that were previously recorded on off-balance sheet accounts (in particular, land plots under operational management) are accepted onto the balance sheet of institutions, and certain types of settlements on newly introduced accounts are also transferred, it is necessary to carry out an inventory. The results of the inventory must be documented in inventory sheets, the forms of which are approved by Order of the Ministry of Finance of the Russian Federation No. 173n [5].

Land plots assigned to an autonomous institution with the right of free (perpetual) use, reflected in off-balance sheet account 01 “Property received for use,” are accepted for accounting as part of non-produced assets at cadastral value. In this case, a note is made (clause 2.1 of the Methodological Recommendations):

Debit account 4 103 11 000 “Land – immovable property of the institution”

Account credit 4,401 10,180 “Other income”

At the same time, the indicator on off-balance sheet account 01 “Property received for use” is reduced and changes in the indicator in account 4,210,06,000 “Settlements with the founder” are reflected in the amount of the value of the real estate accepted for accounting.

On the off-balance sheet account 01 of the autonomous institution there was a land plot, the cadastral value of which as of December 31, 2014 was 3,650,000 rubles. (conditional cost).

The following entries were made in the accounting records of the AU on December 31, 2014:

Budget postings. Table 1

Next, we would like to draw your attention to the fact that the AU has the right to decide to reflect the cadastral valuation of land plots, amended in accordance with the legislation of the Russian Federation for 2015, as part of transactions after the reporting date, subject to reflection on December 31, 2014.

If land plots acquired under sales contracts were previously included in the accounting of the AU, in connection with their transition to accounting at cadastral value, an accounting entry must be made for the amount of the change (reflected in the case of an increase in the book value with a plus sign, in the case of a decrease book value – with a minus sign) (clause 2.2 of the Methodological Recommendations):

Account debit 0 103 11 000 “Land – immovable property of the institution”

Account credit 0 401 10 180 “Other income”

In February 2014, the AU, using funds received from paid services, acquired a land plot worth RUB 2,350,000. (conditional price). Its cadastral value as of December 31, 2014 is 2,650,000 rubles.

The following entries were made in the accounting records of the AU:

Budget postings. Table 2

At what cost should land plots for which ownership is not demarcated be taken into account?

In accordance with paragraph 71 of Instruction No. 157n, land plots for which property is not demarcated are recorded at: their cadastral value, in the absence of a cadastral value of the land plot - at a value calculated based on the lowest cadastral value per square meter of land plot bordering the object of registration , if it is impossible to determine such a cost, in a conditional estimate, one square meter is 1 ruble.

In accordance with paragraph 80 of Instruction No. 157n, the accounting unit for non-produced assets is an inventory item. For the purpose of organizing and maintaining analytical accounting, each inventory item of non-produced assets is assigned a unique inventory serial number, which is used exclusively in accounting registers (clause 81 of Instruction No. 157n).

Write-off of workwear from the balance sheet.

Currently, by virtue of the norms set out in paragraph 385 of Instruction No. 157n, accounting of 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 is carried out on an off-balance sheet account 27.

As noted in paragraph 2.5 of the Methodological Recommendations, the disposal of inventories that have a standard service life, issued for personal (individual) use to employees to perform their official (official) duties [6], should be reflected in the accounting entry:

Debit of accounts 0 401 20 272 “Consumption of inventories”, 0 109 00 272 “Consumption of inventories in the cost of finished products, works, services”

Credit to account 0 105 00 000 “Inventories”, with simultaneous reflection on off-balance sheet account 27 “Material assets issued for personal use to employees (employees)”

In March 2014, AU, using a subsidy allocated for the implementation of a state task, purchased 10 sets of workwear in the amount of 6,000 rubles. The clothing was placed in the warehouse and subsequently issued to the organization's employees. The standard period for using workwear is two years.

The following entries were made in the accounting records of the AU:

Budget postings. Table 3

Budget reporting (state institutions, authorities and local governments)

State institutions prepare reports in accordance with the Instructions, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n.

For 2021, reporting must be submitted taking into account the changes introduced by Order of the Ministry of Finance of Russia dated December 16, 2020 No. 311n. As of the first working days of January, this order is being registered with the Russian Ministry of Justice. It can be found on the official website of the Ministry of Finance of Russia https://minfin.gov.ru/ru/ in the section “Budget” - “Accounting and accounting (financial) reporting of the public sector” - “Accounting (financial) reporting of the public sector”.

Let's consider the features of drawing up individual forms of budget reporting.

Balance (f. 0503130)

1. The reasons for the presence of funds in accounts 1 201 00 000, 3 201 20 000 should be described in the text part of section 4 “Analysis of financial reporting indicators of the subject of budget reporting” of the Explanatory Note (f. 0503160).
2. Indicators with a minus sign for accounts are unacceptable: 1,206,00,000, 1,210,05,000, 1,301,00,000″, 1,302,00,000, 1,304,00,000.
3. Overdue accounts receivable for expenses, in respect of which measures are being taken to return to the budget, are not reflected in accounts 1,206,00,000, 1,208,00,000. As of January 1, 2021, it should be transferred to account 1,209,36,000 “Calculations on budget revenues from the return of receivables from previous years.” In 1-17 categories of account 209 36, income codes of type 1 13 0299Х ХХ ХХ00 130 “Other income from compensation of state expenses” are indicated. In places marked with "X", codes are indicated according to the budget level.

Information (f. 0503190)

1. There is no provision for separating in separate lines in the Information (f. 0503190) any expenses that form capital investments (for example, interest on a loan).
2. Reflection of data on investments in one capital construction project by different balance sheet holders is unacceptable. An exception is cases of transferring (receiving) objects.
3. The presence in the Information (form 0503190) of a capital investment object specified in the Information (form 0503790) is permissible only in the case when a budgetary (autonomous) institution, in accordance with the powers delegated to it, implements budgetary investments, subject to co-financing of such investments (capital investments) ( requires a description in the Explanatory Note (f. 0503160)).
4. If there are several cadastral numbers for an unfinished construction project and the objects cannot be divided according to the estimate, then column 5 reflects the cadastral number of the most significant property for the implementation of the investment project.
5. If there is no cadastral number, the value “88:88:888888:8888888888” is reflected in column 5.
6. Indicators for facilities at the beginning of 2021 should correspond to indicators at the end of 2021. The exception is situations of reorganization.
7. Capital investments more than 10 years have passed since the start of their formation (formed before 2010) require detailed analysis. According to them, in the textual explanations to the Information (f. 0503190), it is necessary to disclose information about the expected timing of completion of capital investments and (or) other measures to complete budget investments.
8. Signing of the Information (f. 0503190). Part of the data generated on the basis of budget accounting registers is signed by the chief accountant or other person responsible for accounting and reporting. Most of the indicators in the Information (f. 0503190) do not come from budget accounting registers. Therefore, there must be a signature of the manager or the person responsible for the generation of analytical (managerial) information for the Information (f. 0503190).

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Help (f. 0503110)

Features of the formation of 1-17 categories of analytical accounts of accounts 1 401 10 000, 1 401 20 000 in certain situations:

• when adjusting the account 1 204 33 000, the account 1 11 09000 00 0000 000 1 401 10 172 is indicated;
• changes in the cadastral value of a land plot are reflected using account 1 1700 000 1 401 10 176;
• when registering assets based on inventory results, assets not previously accounted for, account 1,1700,000 1,401 10,199 is used;
• separation, reclassification, disassembly of non-financial assets is reflected using account 1,1400,000 1,401 10,172;
• clarification of indicators for the corresponding analytical accounts of account 1,204,30,000 based on inventory results is reflected in correspondence with account 1,17,050Х0 ХХ, 0000 180 1,401 10,199;
• a decrease in the volume of financial investments (including in the authorized funds of state unitary enterprises) according to registration (statutory) documents is reflected in correspondence with the account 1 1100 120 1 401 10 172;
• recognition by the borrower of income of the current financial year from the provision of the right to use the asset is reflected by indicating in the first 1 to 17 digits of the account number the income code (a component of the income code) in accordance with clause 14 of the Procedure, approved. by order of the Ministry of Finance of Russia dated 06.06.2019 No. 85n;
• recognition by the lender of income for the current financial year from granting the right to use the asset is reflected by account number 1 1100 000 1 401 10 121 (122, 123);
• recognition by the borrower of expenses for depreciation of the right to use the asset is reflected by account number XX XX 00000 00000 000 1 401 20 224;
• recognition by the lender of expenses of the current financial year for granting the right to use the asset is reflected using accounts XX XX 00000 00000 000 1 401 20 24Х, XX XX 00000 00000 000 1 401 20 25Х.

Help (f. 0503125)

1. Submission of Certificates (f. 0503125) for accounts 1 205 51 000, 1 205 61 000 is carried out only in terms of accounts receivable.
2. Debt generated and not repaid during 2021 to return the balances of targeted interbudgetary transfers received before January 1, 2021 is reflected in account 1,303,05,000.
3. The following indicators are reflected in the lines “non-monetary settlements”: - in the Certificates (f. 0503125) by account code 120551561 (661), 120561561 (661) - accrual of receivables for deferred income from targeted interbudgetary transfers (in correspondence with accounts 1 401 40 151, 1 401 40 161); — in the Certificates (f. 0503125) by account code 1 206 51 661, the formation of settlements for the balances of interbudgetary transfers subject to return (in correspondence with accounts 1 205 51 561, 1 205 61 561); - in Certificates f. 0503125 by account code 1 206 51 661 - offset of advances on provided interbudgetary transfers (in correspondence with account 1 302 51 831).
4. Indicators for accounts 1,401 10,191, 1,401 10,195, 1,401 10,189 are reflected taking into account the provisions of clause 14 of the Procedure, approved. by order of the Ministry of Finance of Russia dated 06.06.2019 No. 85n.

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Report (f. 0503127)

1. Cash expenses reflected in the Report (f. 0503127) by types of expenses 451, 452 are verified for the presence of a corresponding increase in investments in accounts 1,204,31,000, 1,204,34,000, 1,215,31,000, 1,215,34,000, 1,206,73,000 or availability of transfer of relevant financial investments (taking into account opening balances at the beginning of the year) to the authorized body. Explanations of the reasons for the discrepancy in the change indicator are subject to disclosure in section 4 “Analysis of financial reporting indicators of the subject of budget reporting” of the Explanatory Note (f. 0503160).
2. In Section 2, it is unacceptable to reflect negative values ​​for the amounts of receivables from previous years restored to the accounts of recipients of budget funds. Such receipts are reflected by the cash receipts administrator in column 5 of section 1 in a positive value according to the corresponding income type code 000 1 1300 130.

Information (f. 0503168)

Line 563 of Section 3 and line 613 of Section 3.1 of the Information (f. 0503168) reflect data on property transferred for free use and not classified as a rental accounting object in accordance with the GHS “Rent”. For example, in accordance with the decision of the owner of the property (the body authorized to manage the property) to allocate the specified property to institutions to perform the functions assigned to them by the owner.

Information (f. 0503169)

1. Features of the formation of 1-17 categories of individual accounts: - indicators for account 1,401,40,000 in the 2021 reporting are not detailed for account 1,401,49,000; — the borrower reflects future income from the provision of the right to use the asset, indicating in the first 1 to 17 digits of the account number the income code (a component of the income code) in accordance with clause 14 of the Procedure, approved. by order of the Ministry of Finance of Russia dated 06.06.2019 No. 85n; — the lender reflects future income from granting the right to use the asset is reflected by account number 1 11 00000 00 0000 000 1 401 40 121 (122, 123);
2. The debt for the return of advances for 2021, reflected in 2020 on the KRB account 1 209 34 000 and unfulfilled at the end of the reporting period, is transferred on the last working day to the KDB account 1 209 36 000 and is reflected as part of overdue debt.
3. Accounts payable listed in accounts 0 205 81 000 “Settlements for unidentified receipts” are reflected as non-overdue short-term debt and are not reflected in columns 4, 11, 14 of the Information (f. 0503169).
4. Accounts payable listed in accounts 0 205 70 000 are reflected as overdue only if the conditions for the sale of non-financial assets are violated.
5. Accounts receivable on accounts 0 209 70 000 are reflected as overdue if the guilty party violated the established debt repayment period. Accounts receivable in accounts 0 209 70 000, for which the culprit or the repayment period (payment) of the debt have not been identified, are not reflected in columns 4, 11, 14 of the Information (f. 0503169).
6. If, according to the results of the inventory as of 01/01/2021, a debt (debit balance) of an accountable person with whom the relationship has been terminated (is not an employee) is identified on accounts 0 208 00 000, such debt to be settled is transferred to the KDB account 1 209 36 000, with reflected in the composition of overdue.
7. Information (f. 0503169) for 2021 is reflected without detail according to KOSGU.

Information (f. 0503178)

In column 1 of section 1 “Accounts with credit institutions” of the Information (f. 0503178), bank account numbers are reflected in the structure “xxxxxxxxxxxxxxxxxxxxxx”. In this case, the indicators for account 1,201,23,000 “Cash of the institution in a credit institution in transit” are reflected in the structure “00000000000000000000”.

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Table No. 6

If there are no discrepancies based on the results of the inventory carried out in order to confirm the indicators of the annual budget reporting, Table No. 6 is not filled out.

Reflection of the transfer of account balances.

Taking into account the changes made to Instruction No. 157n, the working chart of accounts of the autonomous institution has been supplemented with new balance sheet accounts:

Postings in the budget. Table 4

Thus, as new accounts are introduced, it is necessary to record the transfer of balances in these accounts.

In accordance with clause 4 of the Methodological Recommendations, the transfer of account balances in terms of income calculations is carried out on the basis of a certificate (form 0504833) reflecting the following accounting entries:

Budgetary accounting entries. Table 5

* If, on the date of transition to the application of the provisions of Order of the Ministry of Finance of the Russian Federation No. 89n, there are credit balances for calculations in terms of the indicated income, the transfer of calculation indicators is carried out by reverse correspondence, similar to those given above.

After carrying out the inventory in the AU, account 2,210,01,000 “Calculations for VAT on purchased material assets, works, services” listed the total amount of input VAT - 25,678 rubles, which, according to tax accounting data, consisted of two amounts:

• the amount of tax accrued upon receipt by the taxpayer of payment, partial payment on account of upcoming deliveries of goods - 5,325 rubles;
• the amount of tax presented to the taxpayer upon the purchase of goods (work, services) subject to deduction - 20,353 rubles. The transfer of balances was issued with a certificate (f. 0504833).

The following entries were made in the accounting records of the AU:

Budgetary accounting entries. Table 6

In accordance with clause 4 of the Methodological Recommendations, the transfer of account balances in terms of settlements of obligations is carried out on the basis of a certificate (form 0504833) reflecting the following accounting entries:

Table 7

* With simultaneous reflection of corrective accounting entries for the corresponding settlement accounts 0 302 00 000 “Settlements for obligations”, 0 303 00 000 “Settlements for payments to budgets”.

Reflection in the accounting of a state institution of expenses for the execution of a court decision

Question

According to the decision of the Arbitration Court, the debt for installing the ODPU, as well as interest for the use of other people's funds, is recovered. How to correctly classify and take into account these expenses (account, KOSGU)?

Answer

All expenses should be attributed to CVR 831 “Execution of judicial acts of the Russian Federation and settlement agreements for compensation for harm caused” (Order No. 85n, Table of CVR and KOSGU for 2020).

It is not possible to determine the side from the question: depending on the counterparty, expenses are reflected in account 0 401 20 000 “Expenses of the current financial year” under subarticle 296 “Other payments of a current nature to individuals” of KOSGU or under subarticle 297 “Other payments of a current nature to organizations” of KOSGU in correspondence with budget accounting accounts 0 302 96 000 “Calculations for other payments of a current nature to individuals” or 0 302 96 000 “Calculations for other payments of a current nature to organizations” - respectively.

Rationale

In this case, if certain conditions are simultaneously met, all specified expenses should be attributed to CVR 831 “Execution of judicial acts of the Russian Federation and settlement agreements for compensation for harm caused” (Order No. 85n - applicable from 01/01/2020):

— the basis for incurring expenses is the obligation to execute a judicial act of the Russian Federation and (or) a settlement agreement, which was concluded as part of a trial in a court of the Russian Federation;

- expenses are aimed at compensating for damage caused to a citizen or legal entity due to illegal actions (inaction) of government agencies (municipal bodies) or their officials, as well as state (municipal) institutions;

— the claim against the institution was not related to claims for the payment of pensions and benefits; on remuneration of employees of institutions; on payment of accounts payable under contracts for the supply of goods, performance of work, provision of services for state (municipal) needs (Letter of the Ministry of Finance of Russia dated May 24, 2017 N 02-05-10/31827).

The table of CVR and KOSGU for 2021 assumes “linking” of this CVR with the sub-items of expenses of Article 290 of KOSGU.

In this case, depending on the counterparty, expenses are reflected in account 0 401 20 000 “Expenses of the current financial year” under subarticle 296 “Other current payments to individuals” of KOSGU or under subarticle 297 “Other current payments to organizations” KOSGU in correspondence with budget accounting accounts 0 302 96 000 “Calculations for other payments of a current nature to individuals” or 0 302 96 000 “Calculations for other payments of a current nature to organizations” - respectively (it is not possible to determine the side from the question).

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