Hello, Natalia!
Quite actually complex issue and you need to look at all accounting documentation, especially look at estimates.
But so far, preliminary, the supervisory authority acted illegally and improperly by imposing sanctions, and I think this is why:
Article 289 of the Budget Code of the Russian Federation, which regulates the consequences of misuse of budget funds,
provides for a measure of coercion - withdrawal of budget funds not used
for the intended purpose. This measure is not an administrative penalty in
sense of the Code of Administrative Offenses, as a result of which, when applying it, the norms of this Code are not applied.
The procedure for collecting these budget funds is regulated by budget legislation.
Collection is carried out in an indisputable manner by a state body in the region
application of coercive measures for violation of budget legislation of the Russian Federation
Federation or in the case provided for in Article 284.1 of the Budget Code of the Russian Federation, bodies executing the budgets of the constituent entities Russian Federation(local budgets).
It should be taken into account that neither the BC RF nor other federal laws do not provide for such a form of withdrawal as a reduction in the establishment of budgetary
appropriations for the item of expenditure for which funds were to be spent in accordance with their intended purpose. At
consideration of the legality of a coercive measure in the form of indisputable withdrawal of budget funds used for purposes other than their intended purpose, applied
on the basis of Article 289 of the Budget Code of the Russian Federation, as well as cases of bringing persons to administrative liability on the basis of Article 15.14 of the Code of the Russian Federation on Administrative Offenses, it must be taken into account that Art. 38 of the Budget Code of the Russian Federation establishes the principle of targeting and targeted nature of budget funds, which means that budget allocations and limits of budget obligations are brought to specific recipients of budget funds, indicating the purpose of their use.
According to Article 289 of the Budget Code of the Russian Federation, the use of budget funds for purposes that do not comply with the conditions for their receipt, defined by the approved budget, budget schedule, notification of budget allocations, estimates of income and expenses, or other legal basis their receipt is an inappropriate use of budget funds
funds.
In accordance with paragraph 1 of Article 18 of the Budget Code of the Russian Federation for the preparation and execution of budgets budget system The Russian Federation uses budget classification
of the Russian Federation, which is a grouping of income, expenses and sources of financing budget deficits of the budget system of the Russian
Federation.
By virtue of Article 19 of the Budget Code of the Russian Federation, the budget classification of the Russian Federation includes the classification of sector operations government controlled(hereinafter referred to as Classification). The procedure for applying the said Classification based on paragraph 4 of Article 23.1 of the Budget Code of the Russian Federation is established by the Ministry of Finance of the Russian Federation.
By implementing these powers, the Ministry of Finance of the Russian Federation determines the procedure for applying the articles and subarticles of the Classification. In particular, the Ministry of Finance of the Russian Federation establishes lists of expenses of the budgets of the budget system of the Russian Federation, subject to assignment to certain articles and subarticles of the Classification.
Thus, if it is established that, based on the contents of the specified lists, names of articles and subarticles of the Classification, it is impossible to clearly establish which article (in the case where the article is not
detailed by sub-articles) or sub-article of the Classification to the participant budget process it would be necessary to include the expenses incurred by him (i.e. when the named
expenses could be equally attributed to various articles and sub-articles of the Classification), financing of these expenses from funds allocated for any of the articles or sub-articles of the Classification that can be used is not recognized as misuse of budget funds.
In our opinion, expenses must be reflected: - under Article 310 of KOSGU - if the acquisition and installation work are provided for in one contract ( government contract) and roller shutters satisfy the condition for their acceptance for accounting as part of fixed assets; - under Article 340 of KOSGU - if the purchase and installation work are provided for by one agreement (state contract) and roller shutters are taken into account as part of inventory. If an institution concludes two separate agreements, the costs of purchasing roller shutters should be reflected under Article 310 or 340 of the KOSGU, and the costs of their installation - under subarticle 226 of the KOSGU. Rationale: The Letter of the Ministry of Finance of Russia dated September 21, 2012 N 02-05-11/3866 explains that the assignment of material assets to the corresponding group of non-financial assets (fixed assets or inventories) falls within the competence of the state (municipal) institution, which makes a decision on this issue in in accordance with the provisions of the Instructions for the use of the Unified Chart of Accounts accounting for organs state power (government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n). The main criterion for classifying material assets as fixed assets or material reserves is their term beneficial use. Based on paragraphs 38, 39, 41 of Instruction No. 157n) for fixed assets it must be more than 12 months. In this case, an object of fixed assets is an object intended to perform certain independent functions. At the same time, material reserves include items used in the activities of the institution for a period not exceeding 12 months, regardless of their cost. In Instruction No. 157n, for accounting for other material inventories, an analytical code of account type 6 “Other material inventories” is assigned (clauses 99, 118 of Instruction No. 157n). Currently, there are no clear indications in regulatory legal documents regarding the useful life of roller shutters. In our opinion, when determining the useful life, institutions should be guided by technical documentation and the manufacturer's warranty period. Due to the variety of designs and manufacturers of roller shutters, their useful life may vary. Based on the above, we believe that making a decision on classifying roller shutters as fixed assets or inventories is within the competence of the institution. In this case, the procedure for making such a decision must be reflected in the relevant section of the institution’s accounting policy. In accordance with section. V "Classification of operations of the public administration sector" of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n: - expenses for payment for contracts for the acquisition (manufacturing) of objects related to inventories are attributed to article 340 " Increase in the cost of material reserves" KOSGU; — expenses for payment of state (municipal) contracts, contracts for construction, acquisition (manufacturing) of objects related to fixed assets are included in Article 310 “Increase in the cost of fixed assets” of KOSGU; - payment costs installation work equipment requiring installation, if these works are not provided for in supply contracts, contracts (state (municipal) contracts) on construction, reconstruction, technical re-equipment, additional equipment of facilities, are classified under subarticle 226 “Other work, services” of KOSGU. Thus, in our opinion, if the purchase of roller shutters and installation work are provided for in one agreement (contract), and the expected period of their use is more than 12 months, then they are taken into account as part of fixed assets, and expenses should be reflected under Article 310 of KOSGU. If the purchase and installation of roller shutters are provided for in one agreement (contract), and the expected period of their use is less than 12 months, then they are taken into account as part of inventories, expenses are reflected in Article 340 of KOSGU. If an institution concludes two separate agreements, the costs of purchasing roller shutters should be reflected under Article 310 or 340 of the KOSGU, and the costs of their installation - under subarticle 226 of the KOSGU.
Under what article (subarticle) of KOSGU should the costs of purchasing and installing roller shutters be reflected?
The meaning of such groups is determined by the first digit of their three. The articles listed above have a fairly comprehensive meaning, so in practice, for ease of planning, a more detailed list of articles is used.
This detailing occurs already in the second character of the last three in the code. Detailing occurs in the main areas of business for income (there is also an article for accounting for other income), while these articles can be detailed, if necessary, by a third sign to separate the types of income: 110 - Group defined for tax income of a budget organization, which are transferred tax agents within the established time limits and in the amount calculated within the framework of tax legislation; 130 – Income group from paid services provided government agency to the population and other organizations; 160 – Group of income from the transfer of insurance premiums established by tax legislation; 180 – Group of other expenses, defined for all expenses that were not included in previous items.
Application of KOSGU 310 and KOSGU 340
special equipment for research and development work; young animals of all types of animals and fattening animals, birds, rabbits, fur-bearing animals, bee families, regardless of their cost, experimental animals, livestock for slaughter; feed, care products, training, equipment for animals; seedlings of perennial plantings ( planting material), including fruit and berry plantings of all types until they reach operational age or before fruiting; material reserves as part of the treasury property and the state material reserve; blank products (except for strict reporting forms); other similar expenses.ON APPROVAL OF THE LIST OF ADDITIONAL CODES FOR CLASSIFICATION OF OPERATIONS OF THE PUBLIC ADMINISTRATION SECTOR FOR EXPENDITURES (as amended to:)
ON APPROVAL OF THE LIST OF ADDITIONAL CODES FOR CLASSIFICATION OF OPERATIONS OF THE PUBLIC ADMINISTRATION SECTOR FOR EXPENDITURES (as amended as of: 09/22/2019)
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Article 310 kosgu transcript
It is impossible to reconstruct a car or personal computer.; expenses for payment for work (services) carried out in order to comply with regulatory requirements for the operation (maintenance) of property, as well as for the purpose of determining its technical condition; Conducting bacteriological studies of indoor air, as well as other non-financial assets (dressing material, instruments, etc.)
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How to make a reconciliation report for mutual settlements? This group includes items that are related to expense transactions: Group “Receipt of non-financial assets” (code 300) The third group consists of items that group transactions for the acquisition and creation of non-financial assets: Group “Disposal of non-financial assets” (code 400) This group contains articles that relate to the sale of non-financial assets: 410 – reduction in the price of fixed assets.Code (article) KOSGU: 310
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Issues of application of budget classification: 225 KOSGU
The fact that the water meter has been sealed confirms that it is under the operational management of the institution.Likewise for this type of work such as
"Electrical measurement and testing of electrical wiring parameters", payment should be made using code 225 KOSGU. Administration rural settlement entered into an agreement for “collection, transportation, disposal of waste,” the subject of which was the collection and removal of garbage from the streets and other public places in the settlement.
The situation is painfully familiar: the institution paid for the property under Article 310 of KOSGU. The auditors come and say that this should have been done under Article 340.
Or, on the contrary, the institution considered that it was acquiring materials, and the inspectors were sure that these were fixed assets. Is it possible to protect yourself from such claims or are they inevitable?
Even the most superficial analysis of the provisions of Instruction No. 157n shows: the same items of property under different circumstances can be taken into account both as part of fixed assets and as part of inventories.
For example, equipment, as a rule, is purchased for the purpose of using it in the activities of the institution for its intended purpose.
Obviously, in such situations it should be taken into account as a fixed asset. However, in some cases, the same equipment can be purchased to determine its characteristics (reliability, strength, service life, etc.).
P.). And here already we're talking about about its use for a relatively short period of time and accounting for inventory.
1. Already at the stage of making a decision on the acquisition of property in an institution, a set of arguments must be formed to justify the application of the relevant article of KOSGU.
The result of such work should be a written decision of the commission on receipt and disposal of assets created in the institution on a permanent basis. 2. The institution must formulate a unified approach to classifying acquired material assets as fixed assets or inventories. In other words, cases when similar property relates to both fixed assets and inventories should be excluded.
3. The procedure for applying budget classification when acquiring certain assets (groups of assets) can be agreed upon by the authorized authority approving the relevant documents or annexes (explanations) to them.
Such documents, for example, include estimates, assignments for the provision of state (municipal) services, methodological recommendations. If auditors do record misuse of budget funds, employees of the institution can give certain arguments in their defense.
Kosgu 310 or 340
Code (article) KOSGU: 310
310
Increase in the value of fixed assets
This article of KOSGU includes expenses of recipients of budget funds, as well as state (municipal) budgetary and autonomous institutions for payment of state (municipal) contracts, contracts for construction, acquisition (manufacturing) of objects related to fixed assets, as well as for reconstruction, technical re-equipment , expansion, modernization (modernization with additional equipment) of fixed assets that are in state or municipal ownership, received for rent or free use, including:
— acquisition of objects for completing the library collection, including licensed copies of audiovisual works and other objects of copyright on magnetic media;
other similar expenses.
Full decoding of the code (article) KOSGU 310:
Code (article) KOSGU 310/ Classification of general government sector operations / Receipts of non-financial assets / Increase in the value of fixed assets
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Article 310 Increase in the value of fixed assets.
This item includes expenses of recipients of budget funds, as well as state (municipal) budgetary and autonomous institutions for payment of state (municipal) contracts, contracts for construction, acquisition (manufacturing) of objects related to fixed assets, as well as for reconstruction, technical re-equipment, expansion, modernization and additional equipment of fixed assets that are state or municipal property, received for rent or free use, including:
— residential and non-residential buildings, structures, premises;
— precious stones, nuggets of precious metals, bars and bars of gold, silver, platinum and palladium, as well as coins made of precious metals (gold, silver, platinum and palladium), with the exception of coins that are the currency of the Russian Federation, which are part of the state reserves of precious metals and precious metals stones;
— working, productive and breeding livestock, other animals (including in zoos and other institutions, except for experimental animals, young animals and livestock for slaughter);
— objects of fixed assets of the treasury property;
— production of fixed assets from the contractor’s material;
other similar expenses.
Blinds article 310, 340 or 225
340: you purchase materials for making blinds (brackets, guides, etc. everything you need) then you create your own work team and assemble the blinds from the purchased materials through 106 invoices
225: if there are old blinds, you can document the damage and conclude an agreement for the repair (restoration) of the old ones.
"Budget Accounting", 2013, N 5
Clause 99 of Instruction No. 157n provides a list of items that are used in the activities of an institution for a period not exceeding 12 months, regardless of their cost and are classified as inventories. Blinds are not named in this list.
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Examples of application of articles 310 KOSGU and 340 KOSGU
When an institution acquires property, the accountant is faced with the question of where to classify it: to inventories under article KOSGU 340 or fixed assets under KOSGU 310.
After all, this is not always easy to do. We provided recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.
Kosgu curtains 310 or 340
Article 340 and 310 In the latter case, there are two options.
Under what article of KOSGU (310 or 340) should the purchase of a stationary metal detector (for sliding doors), a hand-held metal detector, a video recorder, a caller ID telephone, and a video surveillance camera be reflected?
Having considered the issue, we came to the following conclusion: Expenses for the acquisition of these objects can reasonably be reflected in 310 “Increase in the cost of fixed assets”.
agency-law52.ru Which KOSGU (310 or 340) should be used to record the purchase of a stationary metal detector (for sliding doors), hand-held metal detector, video recorder, caller ID telephone, CCTV camera?
340 and 310 In the latter case, there are two options.
Calculator: OS or MH? Office supplies are products and accessories used for correspondence and documentation.
Berezovsky
If the operation is reflected correctly in the documents, the courts will be on your side. Form cannot replace content.
KOSGU for the purchase of network filters
In any case, this issue should be raised before the court or other authorities in the procedure of appealing the document recording the results of the audit, during which such conclusions were made.
340 expense item
340 expenses Which item of KOSGU (310 or 340) should the expenses for the purchase of a current transformer worth 296 rubles be attributed to? Having considered the issue, we came to the following conclusion: Expenses for the purchase of a current transformer can be made both through Article 310 “Increase in the cost of fixed assets” of KOSGU, and through Article 340 “Increase in the cost of inventories” of KOSGU.
Questions and Answers Often managers budgetary sphere, financiers and economists, work issues arise, the solution to which has already been found among colleagues.
We have opened a single platform for you to openly discuss budget issues.
Curtains and cornices - KOSGU Which article of KOSGU should reflect the purchase of curtains and cornices? And if possible, how often are these objects reflected?
Blinds article 310, 340 or 225
Blinds article 310, 340 or 225
310: just buy blinds.
340: purchase materials for making blinds (brackets, guides, etc.
Financing » Explanations of the classifier
ANSWERS TO READERS' QUESTIONS
A.Yu. Shikhov
Consultant-expert of the Publishing House “Advisor to the Accountant”
About the write-off of gowns
Our institution is funded federal budget purchased robes in April 2011. The service life of gowns, according to the Standard Standards for the Issue of Workwear, is 1 year. Please tell me, at the end of the year, when drawing up the annual report on account 105.35 “Soft Inventory”, can there be a balance in the amount of unwritten off dressing gowns?
The basis for writing off gowns that have been in use for more than 12 months or another established period of their useful life is the decision of the commission for the receipt and disposal of assets, formalized in in the prescribed manner the corresponding primary accounting document (Act).
Until the corresponding decision of the commission, formalized in writing, is received, writing off non-financial assets, including bathrobes, from the balance sheet is not allowed.
Consequently, at the end of the year, when drawing up the annual report, there may be a balance in account 105.35 “Soft inventory”.
Purchasing tonometers
Please tell me which KOSGU is used to purchase tonometers (pressure measuring devices)?
Unfortunately, the question does not indicate the purposes for which tonometers are purchased. But it is precisely on this that the attribution of expenses for their acquisition to the appropriate article of KOSGU depends.
So, for example, if tonometers are intended to be used as part of the main activities of the institution, and the useful life of this type of tonometer is more than 12 months, then the costs of their acquisition should be paid under Article 310 “Increase in the cost of fixed assets.”
Klerk.Ru > Accounting > Budgetary, autonomous and government institutions > Budgetary accounting > The purchase of a USB modem should be attributed to 340 or 31
View full version: The purchase of a USB modem should be attributed to 340 or 31
29.09.2011, 16:32
The purchase of a USB modem must be attributed to 340 or 310
"Features of using a USB modem.
Of course, at first glance, using a USB modem, getting online is much easier than using built-in modems...
However, there are a number of disadvantages that USB has.
First of all, he is not at all independent device, and the drivers for it are in the computer’s memory. Unfortunately, the drivers that come with the modem work completely differently on computers of different configurations - sometimes the settings are reset, sometimes they don’t work correctly
The device is considered one of the most convenient to use network devices. "
(excerpt from article)
Such a modem cannot work independently, without a computer, it’s not a monitor.
In fact, you can say this is a tool (-:
The printer also doesn’t work without a computer - so what, buy it for 340...??
How it works, plug it into a socket, it will blink with lights (-:
USB modem can work with different computers, and if you get smart, then on several computers at once. There is no principle of articulation and continuity. Article 310.
Well, the modem will also light up if you plug it into a socket)
That chandelier can also hang in any building.
And the light bulb in any chandelier will work.
qwerty123qwer123ty
30.09.2011, 15:14
...And the light bulb in any chandelier will work.
And another person can write with a pencil.
Is the light bulb an OS?
Pencil - OS?
Is the light bulb an OS?
Pencil - OS?
Of course not, that's why I voted for 340
01.10.2011, 10:20
Could I then have a situation with inappropriate use of budget funds? if I choose 310?
I’m for 310 - the service life is more than a year, and you can show the inspectors a flash drive for comparison)
In such cases, a special commission can be created at the institution, which, taking into account the parameters of the non-financial asset and the intended procedure for its use, makes a decision on classifying it as a specific type (OS or MH). Such a decision must be activated.
Voka, it seems to me that this is not a way out of the current controversial situation. In any case, the chief accountant is responsible for misuse Money it won't remove it. The only thing that consoles us is the court’s position in such cases:
“Thus, if the court finds that, based on the content of the specified lists, names of articles and sub-articles of the Classification, it is impossible to clearly establish to which article (in the case where the article is not detailed by sub-articles) or sub-article of the Classification, the participant in the budget process should have attributed the activities carried out by him expenses (i.e., when the named expenses could be equally attributed to various articles and sub-articles of the Classification), financing of these expenses from funds allocated for any of the articles or sub-articles of the Classification that can be used is not recognized as misuse of budget funds."
07.10.2011, 16:25
In accordance with OKOF, the subsection “Machinery and Equipment” includes devices that convert energy, materials and information.
Since the USB modem: converts information received in the form of a radio signal into visually readable information; can be used with different computers; and, moreover, if the warranty period for its operation is a year or more, then this is definitely a basic tool.
However, the activities of some organizations may have their own characteristics. In such cases, the decision is made and justified in the act by the commission.
Are they classified as fixed assets) based on the principle of being in OKOFE? all my life I believed that the useful life should be attributed
I think this is Article 310. After all, the period is more than a year, and you can reconnect it without problems.
Yes, this whole Soviet accounting system is terribly outdated... 😮
I think this is Article 310.
After all, the period is more than a year, and you can reconnect it without problems.
I don’t agree, in paragraph 99 of instructions 157n there is only one line
that MH includes assets with a useful life of less than 12 months.
and a lot of other things are listed.
The ec modem does not have an outlet, it cannot work without a computer.
Yes indeed it can work with another computer,
but this way any equipment can work with another OS.
Any equipment cannot work with another computer, since after you include spare parts in the package of a certain PC and register it as a single whole, then after that disassembly of the OS before it is written off is prohibited, so if you include a modem in the package of a certain computer using it with another computer will be de jure prohibited...
Therefore, even when purchasing, you must decide what will be used as a separate mobile device and will have its own functions and will work as a separate single object with its own accessories until write-off.
In fact, in this case, from a technical point of view, a modem is no different from a keyboard, but feel the difference in real use; during the operation of the computer, you can change ten keyboards, but at the same time, during the operation of the modem, you can change several computers, i.e. there is still a big question: do you connect the modem to the computer or the computer to the modem :)
And although it is possible to consider a modem as part of a computer as a component, in practice this is a specific perversion... It’s kind of like considering a saucepan as a component kitchen stove on the grounds that the pan itself cannot cook borscht.
I agree with everyone who spoke in favor of the 310th. The OS is in its purest form.
I agree, if you don’t take any special situations, then the norm is 310.
Everyone over 340 has shown such blatant illiteracy that they can safely quit :)
Especially those who do not see the difference between a pencil and a USB modem.
I came across this in Garant:
To which article (subarticle) of KOSGU should the expenses of a budgetary institution for the purchase of a GSM modem be attributed?
Having considered the issue, we came to the following conclusion:
Expenses of a budgetary institution for the purchase of a GSM modem should be attributed to Article 310 “Increase in the cost of fixed assets” of KOSGU.
Rationale for the conclusion:
When assigning expenses to specific budget classification codes, budgetary institutions are guided by the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 30, 2009 N 150n (hereinafter referred to as Instructions N 150n). In addition, in terms of the application of articles and subarticles of the classification of operations of the public administration sector (KOSGU), one should be guided by the letter of the Ministry of Finance of Russia dated 02/05/2010 N 02-05-10/383 (hereinafter referred to as Letter N 02-05-10/383).
In accordance with Instructions N 150n and Letter N 02-05-10/383, expenses for the construction, acquisition (manufacturing) into state and municipal ownership of objects related to fixed assets, as well as for reconstruction, technical re-equipment, expansion, retrofitting and modernization of fixed assets funds that are in state or municipal ownership, received for rent or for free use, are included in Article 310 “Increase in the value of fixed assets” of KOSGU. In turn, expenses for the acquisition (manufacturing) into state and municipal ownership of objects of material reserves that are not related to fixed assets are included in Article 340 “Increase in the cost of material reserves” of KOSGU.
According to Letter N 02-05-10/383, the assignment of material assets to the corresponding group of non-financial assets (fixed assets or inventories) falls within the competence of the recipient of budget funds, who makes a decision on this issue in accordance with the provisions of the Instructions on Budget Accounting, approved by order of the Ministry of Finance Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n), and is responsible for the correctness of the decisions he makes. Consequently, when classifying material assets as fixed assets (fixed assets), one should be guided by the provisions of Instruction No. 148n.
Let us recall that material objects are accepted by the organization for budget accounting as fixed assets if the conditions listed in paragraphs are simultaneously met. 16, 51 Instructions No. 148n:
1) an object with all devices and accessories or a separate structurally isolated object is intended to perform certain independent functions, or we are talking about a separate complex of structurally articulated objects that represent a single whole and are intended to perform a specific job;
2) the useful life of the object is more than 12 months;
3) an object of fixed assets is used in the course of the institution’s activities when performing work or providing services or for the management needs of the institution, is in operation, in reserve, on conservation, or leased;
4) the object is not directly classified as material reserves in accordance with clause 51 of Instruction No. 148n, does not apply to machinery and equipment handed over for installation and (or) subject to installation, material objects in transit or included in unfinished capital investments.
Thus, if all the specified conditions are met, the object can be accepted for budget accounting as a fixed asset. In this case, the costs of acquiring this asset should be charged to article 310 “Increase in the cost of fixed assets” of KOSGU.
By the nature of its use, a GSM modem is an independent non-financial asset. This position is confirmed by the fact that a GSM modem can perform its functions without necessarily being included in a specific inventory item (computer or laptop). In other words, it can be used with the computer or laptop to which it is connected at a particular time.
Taking into account the above, the GSM modem is recognized as a separate inventory item of fixed assets; accordingly, the costs of its acquisition should be attributed to Article 310 “Increase in the cost of fixed assets” of KOSGU.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Billion Maria
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina
What a normal position. But what about the monitor, they (the Ministry of Finance) previously wrote that it cannot be used without a PC, therefore it is an MZ and is purchased at 340 KOSGU?
The monitor can be connected to another computer, and to a laptop with a VGA output, and many more interesting things to come up with... My choice is 340. :)
... But what about the monitor, they (the Ministry of Finance) wrote earlier ...
chPKFY ABOUT UBKF
There is nothing new in this. There has been an answer to this question on the forum for a long time.
And the author of this nonsense was kicked out of the Ministry of Finance a long time ago, which is also written about in the forum.
Read the forum first. Very useful. And the rules of any forum are expressly provided for. So as not to require repetition for your loved one.
My choice is 340. :)
14.03.2012, 14:09
I'm sorry, but why the fright??????:nono:
and this is not out of fear...
What are you even talking about here? dispute about what???
in my opinion it is completely pointless.
I can buy this very modem as a gift or prize as part of an event
I can buy it as part of a research contract, they will disassemble it, assemble it, glue it somewhere, put it in acid or do something else with it, but it will definitely be material
or I can buy it as regular equipment with a useful life of more than 12 months
and we have already discussed this in great detail in the forum and voiced all positions, as Boris already noted
When an institution acquires property, the accountant is faced with the question of where to classify it: to inventories under article KOSGU 340 or fixed assets under article KOSGU 310. Since 2019, article KOSGU 340 has been detailed and determining the distribution of expenses has become even more difficult. We provided recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.
The classification of operations of the public administration sector has been used in the accounting of government, budgetary and autonomous institutions since 01/01/2019 in accordance with the new Instruction 209n, approved by order of the Ministry of Finance dated 11/29/2017. We tell you what changes have occurred in KOSGU 310 and 340, and how to correctly determine the article for certain types of assets.
In 2019, the KOSGU and KVR compliance table was adjusted several times, download the latest edition:
Transcript 310 KOSGU
This item includes expenses under contracts for the acquisition, construction or production of fixed assets, as well as modernization (with or without additional equipment), reconstruction and expansion. If expenses are incurred that increase the cost of a building leased or used for free, they should also be attributed to code 310. Guidelines for the application of 209n (Letter of the Ministry of Finance dated June 29, 2018 No. 02-05-10/45153) clarify that for this The article also applies to the acquisition of dilapidated housing in houses subject to demolition, purchased from the owners.
The recommendations indicate that when choosing an article, you can be guided by the OK 034-2014 classifier (CPES 2008), put into effect on 02/01/2014. You should take into account Instruction 157n, which states that OS does not include:
- Items whose service life is less than 12 months.
- Finished products.
- Assets, in accordance with 157n related to the Ministry of Health.
- Assets in transit.
- NFA included in unfinished capital investments.
The criteria by which an asset can be accepted for accounting as fixed assets are set out in the federal standard “Fixed Assets”. The most significant of them:
- useful life is more than 12 months;
- performing an independent function;
- the possibility of future economic benefits or service potential.
Transcript 340 KOSGU
In the new Instruction 209n, Article 340 has been detailed; read more about it in a separate article. Now the increase in the cost of inventory should be attributed to the following sub-items:
- 341 – medications and used for medical purposes by the Ministry of Health;
- 342 – food products;
- 343 – fuels and lubricants;
- 344 – building materials;
- 345 – soft equipment;
- 346 – other working inventories (materials);
- 347 – Ministry of Health for capital investment purposes;
- 349 – other single-use inventories.
Other working inventories include:
- special equipment for R&D;
- spare parts for cars, computers, information and computing systems;
- kitchen tools;
- young animals;
- blank products;
- other MH.
Almost all articles of KOSGU correspond to synthetic accounts for accounting for materials, except for 347 and 349. 347 should reflect the receipt of materials, including construction materials, for major repairs. In this case, purchases must be made according to CWR 243. Code 349 takes into account materials that were previously classified as KOSGU:
- – strict reporting forms;
- – bottled water, if the organization does not have central water supply, or the results of the study revealed that the water does not comply with sanitary standards;
- souvenir and gift products not intended for resale.
Materials based on Instruction 157n include the following assets, the useful life of which exceeds 12 months:
- equipment intended for installation;
- precious metals for prosthetics;
- disabled equipment intended for transfer to the population;
- building structures for installation;
- young animals;
- perennial plantings;
- container;
- bed sheets;
- rental items;
- fishing gear;
- forest roads subject to reclamation.
Definition of KOSGU article
Sometimes it is difficult to determine under which public sector transaction code an asset should be accounted for. The organization must act standing commission making decisions on the basis of Instruction 157n, order 209n, methodological recommendations, classifiers of products and fixed assets, federal standards. Her conclusion will help you communicate with the inspectors.
Later in the article we will look at examples of reflecting expenses according to KOSGU 310 and 340. But since 2019, new instructions 209n, we advise you to check yourself for the use of other articles of KOSGU. See an overview of the most popular controversial issues regarding the attribution of expenses according to KOSGU from the practice of your colleagues.
Battery
IN budgetary institutions this asset is most often used in vehicles, is a spare part, and therefore belongs to the MH. Should be taken into account according to KOSGU 346 - other materials. When installed during repairs, it is written off as the current expenses of the institution and accounted for in off-balance sheet account 09. It is taken into account in a separate card; when written off, it must be taken in for recycling.
First aid kit
According to the all-Russian classifier of products by type economic activity(OK 034-2014 (KPES 2008)), the first aid kit belongs to the category of materials used for medical purposes. This is also stated in methodological recommendations Ministry of Finance. Should be taken into account according to KOSGU 341.
Road signs
IN all-Russian classifier fixed assets (OK 013-2014 (SNS 2008)) there are no road signs as an independent OS object. The document states that the signs are included in a single structure - the road. Due to this road signs can be considered as a structure intended for installation and taken into account under Article 344.
Hole puncher
Based on Instruction 157n, office supplies belong to the Ministry of Health and are accounted for in account 0 105 36 000. As an example, paper, pencils, pens, rods, etc. are given, that is, consumables.
The hole punch has a service life of more than a year, according to this parameter it belongs to the OS category, it should be taken into account according to KOSGU 310. The cost of the hole punch is most likely less than 10,000 rubles, so upon commissioning it will be written off to an off-balance sheet account.
HDD
If an institution purchases a hard drive for installation on a computer, then it is a component or spare part and upon receipt must be accounted for using code 346. When assembling a PC from purchased components, the cost of the hard drive is charged to account 0 106 00, where the book value of the new fixed asset is formed. When using a hard drive to replace a damaged or outdated one, it is written off as operating expenses or prime cost and does not increase the cost of the OS.
An external hard drive intended for the accumulation and storage of information must be classified under Article 310, because this OS object can be used separately from a PC, and its useful life exceeds 12 months.
Charger
This voltage converter usually comes with a phone, smartphone, tablet or other gadgets. It belongs to components, therefore it must be taken into account according to KOSGU 346.
Making a banner
If the contractor makes a banner from his materials and installs it in the designated place as part of the contract for the provision of advertising services, payment is made according to code 226.
When purchasing a banner, the issue of classifying it as OS or MH should be considered by a commission. It is necessary to take into account the quality of the material and the content of the inscription. If a banner was made for an event (for example, it advertises a theater tour), it should be taken into account according to KOSGU 346, because it will be used for less than 12 months.
If the banner contains information that is relevant for a long time (for example, a list of services provided by a medical institution), it can be capitalized as a fixed asset under Article 310.
We have prepared a separate material about the classification of banners according to KOSGU>>
Key making
When making duplicate keys from contractor materials, expenses are incurred according to KOSGU 346 - increase in the cost of other material inventories. If the workpieces are purchased by the customer, the costs will be distributed:
- cost of materials - code 346;
- cost of work - code 226.
Making stamps
Seals and stamps refer to special type assets, the classification of which as fixed assets or inventories depends on the decision of the commission. The useful service life cannot be accurately determined; sometimes it is necessary to change the seal due to changes in the information indicated on it. These assets are not listed in the OS classifier, but there is a group “Other material fixed assets not specified in other groups.”
You can highlight particularly important official seals with good equipment, stored by the manager, chief accountant, in the personnel service, and take them into account according to KOSGU 310. Seals of departments, corner stamps, stamps that storekeepers use to mark bed linen, and others can be attributed to code 346 .
Production of printed materials
Fixed assets include library collections and periodicals. All other printed products: forms, information leaflets, brochures, etc., are inventories and are accounted for under Article 346. From 2019, strict reporting forms should also be included in this code.
Making an evacuation plan
An evacuation plan made by a contractor using his own materials can be classified as both fixed assets and inventories. The commission must make a decision taking into account:
- expected useful life;
- placement method (removable, non-removable);
- presence of photoluminescent elements;
- other.
If the commission decides that the plan is a fixed asset, it must be taken into account according to KOSGU 310. As an MH, the evacuation plan must be classified under Article 346.
Download the cheat sheet from latest changes in KOSGU:
Note! It is important to use the correct KOSGU codes to avoid accounting errors.
Making signs
Signs indicating the names of departments, offices and other rooms are attached to the door or the wall next to the door. Let's consider accounting when an institution buys ready-made signs. They cannot be used independently, so they can be considered as part of the structure to be installed. It should be taken into account according to KOSGU 346, like other material reserves, then an installation certificate should be drawn up and written off to the current expenses of the institution.
If an institution independently purchases materials and components for signs, and enters into an agreement with a contractor for their production, distribute the costs as follows:
- materials and components – KOSGU 346 “Increase in the cost of other working inventories (materials)”;
- production of signs - KOSGU 226 “Other works, services.”
Uninterruptable power source
The service life of the uninterruptible power supply exceeds 12 months, it is used for personal computers and other office equipment. This asset is classified as fixed assets and must be accounted for according to KOSGU 310.
Printer cartridges
The cartridge is a spare part for the printer, therefore it must be taken into account as part of the inventory according to KOSGU 346. When installed, it must be written off as institutional expenses or cost. Cartridge refilling services fall under Article 225.
Switch
In the classifier of fixed assets (OK 013-2014 (SNS 2008)), the switch can be classified in the group “Communication facilities that perform the function of switching systems,” number 320.26.30.11.110. The useful life exceeds 12 months, so the asset must be accounted for as a fixed asset according to KOSGU 310.
Modem
USB modem – external device, designed to provide Internet access. The useful life of the device is more than 12 months. It can run on any computer, is not tied to a specific object, and performs its own independent function. The costs of purchasing a modem should be charged to item 310.
Fire extinguishers
There are two types of fire extinguishers used in institutions:
- disposable;
- rechargeable.
They should be recorded using code 310 as fixed assets. At OKOF, fire extinguishers comprise separate group under number 330.28.29.22.110. The useful life of disposable ones, depending on the model, is from 5 years or more. The fact that after use in the event of a fire the fire extinguisher cannot be charged is not a basis for classifying it as consumables. After use, it can be written off according to the act, especially since these fixed assets will be taken into account off-balance sheet.
Sewing a suit
If an institution has concluded a contract for sewing stage costumes from the contractor’s material, the costs should be charged to article 310 or 345. Due to the fact that there are no instructions regarding costumes in regulatory documents no, the useful life of the assets should be determined. If it is more than 12 months, the suit is taken into account according to KOSGU 310, if less, then according to code 345.
Gas masks
Facilities personal protection belong to special clothing and are material reserves. Gas masks should be taken into account under Article 345.
Lamps
Tabletop and floor lamps, performing an independent function, having a useful life of more than a year, are clearly classified as fixed assets and are accounted for under code 310. If lamps were purchased for the installation of a lighting system, they are electrical building materials and are included in KOSGU 344. After signing the certificate of completion of work installed lamps are written off.
System unit
A computer is a complex of structurally articulated objects, representing a single whole and intended for a specific job. In the classifier of fixed assets, it is included in the group “Other office machines”, number 330.28.23.23. The system unit cannot perform its functions independently; it is a component part of the computer, therefore it is purchased and accounted for according to KOSGU 346. When the OS object is initially formed, the amount paid for system unit, will be included in the total book value through account 0 106 00. If a unit is purchased as a spare part to replace a failed one, it is written off during installation as operating expenses or cost.
Workwear
In instruction 157n, workwear is included in the list of soft equipment accounted for on account 0 105 35. It should be entered into accounting using KOSGU 345. This is also stated in the letter of the Ministry of Finance dated November 8, 2016 No. 02-05-11/65288.
See the tables for the standards for issuing employee uniforms.
Flags
Banners and flags are not included in the list of soft equipment related to material reserves in Instruction 157n. Based on the period of use and other parameters, they should definitely be classified as fixed assets and taken into account under Article 310.
Curtains and blinds
In Instruction 157n, there are no curtains and blinds in the list of soft inventory, which is taken into account in the account 0 105 35 000. The useful life of these assets exceeds 12 months, so they should be taken into account according to KOSGU 310. The Ministry of Finance, in a letter dated July 14, 2006 No. 02-14-11/1861, also defined curtains, blinds and car covers as fixed assets.
Electric meter
If an institution purchases meters and enters into an agreement for their installation, costs are distributed as follows:
- cost of received metering devices – KOSGU 346;
- installation cost – KOSGU 225.
The basis is clause 99 of Instruction 157n, which states that material reserves include equipment that requires installation and is intended for installation. Such equipment also includes control and measuring equipment.