General rules for maintaining off-balance sheet accounting.
According to clause 332 of Instruction No. 157n, the following are reflected in off-balance sheet accounts:
– property owned by an institution that is not a balance sheet accounting item (for example, property that does not meet the criteria of assets; rights to use property that are not subject to rental accounting; property in storage and (or) received for processing;
– material assets, the accounting of which is provided outside of balance sheet accounts (for example, fixed assets worth up to 10,000 rubles inclusive, put into operation, periodicals for use as part of the library collection, regardless of their cost; strict reporting forms; transferable awards; property acquired for the purpose of rewarding or donating (prizes, cups, valuable gifts, souvenirs);
– settlements and obligations awaiting fulfillment (for example, doubtful accounts receivable; debt not claimed by creditors);
– additional analytical data about accounting objects and transactions carried out with them, necessary for the implementation of internal control and (or) disclosure of information about the activities of the institution in the reports it generates.
In order to ensure management accounting, institutions have the right to introduce additional off-balance sheet accounts to collect information.
Accounting for property and other objects on off-balance sheet accounts is carried out according to a simple scheme:
– acceptance for accounting is reflected in the debit of the corresponding account;
– disposal – on loan.
Based on the indicators reflected in the corresponding off-balance sheet accounts, a certificate of the existence of property and liabilities is generated, which is part of the institution’s balance sheet (f. 0503730).
Objects recorded on off-balance sheet accounts are subject to inventory in the manner and within the time limits established by the institution in its accounting policies.
Changes in the accounting procedure for objects on separate off-balance sheet accounts.
Order No. 198n introduced changes regarding the accounting of objects on the following off-balance sheet accounts.
Account 01 “Property received for use.” Since 2021, the said account does not take into account non-exclusive rights to use the results of intellectual activity (corresponding amendments have been made to clause 333 of Instruction No. 157n). These objects are subject to accounting on the balance sheet account 0 111 60 000 “Rights to use intangible assets”.
Account 02 “Material assets in storage.” It has been added that in the case of unilateral execution of an act by an institution and (or) reflection in the accounting of property objects that do not meet the criteria of assets, material assets are taken into account in the specified off-balance sheet account in the conditional valuation “one object - one ruble”. In other cases, material assets on this account are reflected at the value specified in the document by the transferring party (at the value stipulated by the agreement) (clause 335 of Instruction No. 157n).
Account 03 “Strict reporting forms”. It is clarified that this account is used to account for strict reporting forms issued to responsible persons from places of storage (warehouse) for their registration (use within the framework of the economic activities of the institution) or held by responsible persons from the moment of their acquisition (clause 337 of Instruction No. 157n) .
Account 04 “Doubtful debts”. According to clause 339 of Instruction No. 157n, doubtful debts are written off from off-balance sheet accounting based on the decision of the institution’s commission for the receipt and disposal of assets to recognize the debt as uncollectible, as well as in cases provided for by the legislation of the Russian Federation, including after the expiration of the period for possible resumption of the debt collection procedure according to the legislation of the Russian Federation.
This paragraph adds that the commission’s decision to recognize doubtful debt as uncollectible is made if there are documents confirming the uncertainty regarding the receipt of economic benefits or useful potential.
Account 07 “Awards, prizes, cups and valuable gifts, souvenirs.” The procedure for applying this account is set out in the new edition.
Off-balance sheet account 07 is intended for accounting for prizes, banners, cups established by various organizations and received from them to reward winning teams, as well as material assets acquired and intended for rewarding (donation), including valuable gifts and souvenirs (hereinafter - valuable gifts (souvenirs)). Prizes, banners, cups are reflected in the off-balance account during the entire period of their stay in the institution.
Valuable gifts (souvenirs) are recorded on an off-balance sheet account from the moment they are issued from the warehouse (from the moment of purchase in the case when material assets are not accepted into the warehouse) until the moment of delivery.
When persons responsible for the acquisition and delivery (donation) of valuable gifts (souvenirs) simultaneously submit documents confirming the acquisition and delivery of valuable gifts (souvenirs), information about such material assets is not reflected in the off-balance sheet account (expenses of the current financial period are recognized in the amount of the cost valuable gifts (souvenirs)).
Awards, prizes, cups, including challenge ones, are taken into account in the conditional assessment of “one item - one ruble”. Valuable gifts (souvenirs) are reflected at the cost of their acquisition (clause 345 of Instruction No. 157n).
Account 27 “Material assets issued for personal use to employees (employees).” According to paragraph 385 of Instruction No. 157n, this account is intended to account for uniforms, special clothing, material assets related to fixed assets, and other property issued by the institution for permanent personal use to employees for the performance of their official (official) duties involving the use of the received property, including outside the territory of the institution, outside the duration of the current working hours, in order to ensure control over its safety, intended use and movement (innovations are in italics).
The procedure for maintaining analytical accounting on off-balance sheet accounts
In the table we will present information on the procedure for maintaining analytical accounting of objects on off-balance sheet accounts, taking into account the changes and additions made by Order No. 198n to Instruction No. 157n.
| Off-balance sheet account | Accounting register | Maintaining analytical records (clause of Instruction No. 157n) |
| 01 “Property received for use” | Card for quantitative and total accounting of material assets (f. 0504041) | In the context of property objects (property rights), locations of objects (addresses), responsible persons, owners (balance holders) of property, as well as by accounting (inventory, serial, registry) numbers specified in the acceptance certificate (other document), in the context legal grounds, classification codes for operations of the general government sector (clause 334) |
| 02 “Material assets in storage” | Card for recording material assets (f. 0504041) | In the context of counterparties (owners, possessors, customers), property objects (by types, grades and storage locations (location addresses), responsible persons, legal grounds (clause 336) |
| 03 “Strict reporting forms” | Book of accounting of strict reporting forms (f. 0504045) | For each type of strict reporting forms (by form name, number, series) by responsible persons and locations (addresses, storage locations) (clause 338) |
| 04 “Doubtful debts” | Funds and settlements card (f. 0504051) | In the context of the types of receipts (payments), sources of financial support for which the debt of debtors was taken into account on the balance sheet of the institution; counterparties (debtors), indicating their full name, as well as other details necessary to determine the debt (debtor) for the purpose of its possible collection; budget income classification codes, unique accrual identifiers (UIN), legal grounds (clause 340) |
| 05 “Material assets paid for through centralized supply” | Book of accounting of material assets paid for centrally (f. 0504055) | In the context of counterparties (consignee institutions), property, legal grounds (clause 342) |
| 06 “Debt of students for unreturned material assets” | Funds and settlements card (f. 0504051) | By type of income for each student, student, type of material assets (clause 344) |
| 07 “Awards, prizes, cups and valuable gifts, souvenirs” | Card for quantitative and total accounting of material assets (f. 0504041) | In the context of financially responsible persons, storage locations, for each item of property (clause 346) |
| 08 “Unpaid vouchers” | Card for quantitative and total accounting of material assets (f. 0504041) | In the context of persons responsible for their storage and issuance, storage locations by type of vouchers, their quantity and nominal value (in conditional valuation) (clause 348) |
| 09 “Spare parts for vehicles issued to replace worn-out ones” | Card for quantitative and total accounting of material assets (f. 0504041) | In the context of persons who received material assets, indicating their position, surname, first name, patronymic (personnel number), vehicles, by type of material assets (indicating production numbers if available) and their quantity (clause 350) |
| 10 “Ensuring the fulfillment of obligations” | Multigraph card (f. 0504054) | In the context of obligations by type of property (collateral), its quantity, places of its storage (addresses), as well as the obligations for which they were received as security; types of currencies, counterparties, liability identifiers, collateral identifiers (clause 352) |
| 11 “State and municipal guarantees” | Funds and settlements card (f. 0504051) | In the context of subjects of civil rights and obligations in respect of which state (municipal) guarantees are provided; types of guarantees, types of debt (internal, external), legal grounds (agreements, contracts), budget classification codes, budget elements, registration numbers (clause 354) |
| 12 “Special equipment for performing research work under contracts with customers” | Card for quantitative and total accounting of material assets (f. 0504041) | In the context of customers (topics of research, development work), responsible persons, storage locations, by type (name) of equipment (indicating production numbers, if any) and their quantity (clause 356) |
| 13 "Experimental Devices" | Card for quantitative and total accounting of material assets (f. 0504041) | In the context of responsible persons, storage locations by type of material assets (indicating production numbers, if any), their quantity and cost (clause 358) |
| 17 “Cash inflows”, 18 “Cash outflows” | Multigraph card (f. 0504054) and (or) card for accounting funds and settlements (f. 0504051) | In the context of accounts (personal accounts) of the institution according to the corresponding classification codes of receipts (disposals), ensuring the disclosure of information in accounting (budget) statements (classification codes of budget income (expenses), codes of financial support, codes of KOSGU; types of currencies (clauses 366, 368) |
| 20 “Debt not claimed by creditors” | Funds and settlements card (f. 0504051) | In the context of the types of payments (receipts) for which the institution’s debt to creditors was taken into account on the institution’s balance sheet, indicating their full name, as well as other details necessary to determine the creditor and debt in order to register the accepted (accepted) monetary obligation (creditor’s claim) and its payment, with the exception of accounts payable associated with overpayments to the budget, which is maintained by type of payment; classification codes for budget revenues, classification codes for budget expenditures, classification codes for sources of financing budget deficits, codes for financial support (clause 372) |
| 21 “Fixed assets in operation” | Card for quantitative and total accounting of material assets (f. 0504041) | In the manner established by the institution in its accounting policies, in the context of property objects, responsible persons, locations of objects (addresses) (clause 374) |
| 22 “Material assets received through centralized supply” | No register provided* | In the manner established by the institution in its accounting policies, in the context of counterparties (shipping institutions), property objects, legal grounds (clause 376) |
| 23 “Periodicals for use” | Card for quantitative and total accounting of material assets (f. 0504041) | According to the nomenclature of periodicals and units of measurement (one number, one set) (clause 378) |
| 25 “Property transferred for paid use (rent)” | Card for quantitative and total accounting of material assets (f. 0504041) | In the context of tenants (users) of property, locations (addresses), types of property, classification codes for operations of the general government sector (clause 382) |
| 26 Property transferred for free use" | Card for quantitative and total accounting of material assets (f. 0504041) | In the context of users of property, objects of property, locations (addresses), classification codes for operations of the general government sector (clause 384) |
| 27 “Material assets issued for personal use to employees (employees)” | Card for quantitative and total accounting of material assets (f. 0504041) | In terms of users of property (employees), its location, by type of property, its quantity and value, in terms of classification codes for operations of the public administration sector (clause 386) |
| 31 “Shares at par value” | Register of securities accounting (f. 0504056) | By number by type of shares, counterparties (issuers), registration numbers of shares assigned in the federal property register (clause 390) |
*To record material assets received through centralized supply before receiving a notification (f. 0504805) from the customer, the consignee institution can use, for example, a card for quantitative and total accounting of material assets (f. 0504041) or approve its own register form in the accounting policy.
Lease of non-financial assets
Before the entry into force of the amendment to Instruction 157n dated March 31, 2018, accounting for both rented property and property received for free use was kept in account 01 “Property received for use.” In the latest edition of Instruction 157n, the purpose of account 01 is interpreted differently: “The account is intended to account for property received by an institution for use that is not leased.” These changes are associated with the introduction of account 111.40 “Rights to use non-financial assets”, which currently accounts for the rights to use non-financial assets in accordance with the terms of lease agreements.
It is important to take into account the differences in accounting on accounts 01 and 111.40:
- Account 01 accounted for each individual item of non-financial assets with inventory numbers assigned by the balance sheet holder and indicated in the transfer and acceptance certificate. In this case, the accounting object was assessed at its value indicated by the balance sheet holder. In the absence of a valuation of objects, it is allowed to take into account the conditional valuation - 1 object = 1 ruble.
- Account 111.40 takes into account the cost of rent, and not the cost of the property itself. To reflect changes in legislation on lease transactions made during the inter-settlement period, the following actions should be taken:
- accept for accounting into account 111.40 in correspondence with 401.30 the sum expression of the cost of rent for property received for rent (the operation is documented in an accounting certificate);
- write off the balance from account 01 in relation to the leased property.
It is important to note that according to the new rules, if a lease agreement is concluded in relation to individual objects of non-financial assets, then there is no need to reflect them on account 01. However, if a property complex, including various equipment, is leased, the lease agreement will indicate the total amount of the agreement without a breakdown by object. In this case, to ensure the safety of property and conduct an inventory, it is recommended that individual items of non-financial assets are still accounted for in account 01.
For reflection in the program “1C: Public Institution Accounting 8” ed. 2.0, property received for rent provides for the document “Acceptance for accounting of fixed assets, intangible assets, legal acts” with a specialized type of operation “Receipt to account 01.02”.
The document must indicate:
- information about the MOL responsible for the non-financial asset;
- information about the lessor and the lease agreement;
- information about the fixed asset itself.
Procedure for applying new off-balance sheet accounts.
In accordance with Order No. 198n, new off-balance sheet accounts 33, 38, 39, 45 were introduced into Instruction No. 157n and the procedure for their use was set out (presented in the table).
| Off-balance sheet account | Procedure for use (point of Instruction No. 157n) |
| 33 “Securities under repurchase agreements” | Used for the institution's accounting of transactions with securities received under repurchase agreements. Analytical accounting of the account is maintained in the securities register according to the characteristics (types) of securities, types of transactions with securities (purchase, sale, replacement, offset) (clauses 390.5, 390.6) |
| 38 “Estimated cost of creation (reconstruction) of the concession object” | Designed to account for the amount of investment (maximum amount of expenses) for the creation and (or) reconstruction of the object of the concession agreement, provided for by the concession agreement. Analytical accounting of the account is carried out in the context of objects of concession agreements and legal grounds (name of the concessionaire and details of the concession agreement) (clauses 390.1, 390.2) |
| 39 “Income from investments in the creation (reconstruction) of a concession object” | It is used for accounting by the authorized subject of accounting for the increase in the value of the concessionaire's property (the actual amount of investments made by the concessionaire for the creation (reconstruction) of the object of the agreement based on information provided by the concessionaire). Analytical accounting of the account is carried out in the context of objects of concession agreements and legal grounds (name of the concessionaire and details of the concession agreement) (clauses 390.3, 390.4) |
| 45 “Income and expenses under long-term construction contracts” | Designed to account for the results of a long-term construction contract by the performer of work (contractor) under the specified contract in terms of the volumes of work performed under a long-term construction contract, the cost of work performed under a long-term construction contract, expenses of the accounting entity incurred in the reporting period in excess of the consolidated estimate and not included in the cost of performing work under a long-term construction contract. Analytical accounting of the account is carried out in the context of long-term construction contracts, taking into account the requirements for analytical accounting provided for by the accounting policy of the accounting entity (unified accounting policy when centralizing accounting) (clauses 395, 396) |
New off-balance sheet accounts are used by institutions if they have the specified accounting objects.
Obtaining non-exclusive rights to use software products
Let's consider the reflection of non-exclusive rights of use to the results of intellectual activity in the accounting of an institution. In accordance with paragraph 66 of Instruction 157n, intangible assets received for use by an institution (licensee) are subject to accounting on off-balance sheet account 01 “Property received for use” at a cost determined based on the amount of remuneration established in the agreement.
For accounting in the program “1C: Public Institution Accounting 8”, ed. 2.0. non-exclusive rights to use software products are provided for in the document “Acceptance for accounting of fixed assets (except buildings and structures) (OS-1) (Order 173-)” with the type of operation “Receipt to account 101 (102, 103), 01, 02”.
Document form “Acceptance for accounting of fixed assets (except buildings and structures) (OS-1) (Order 173-n)”
The document must contain information about the organization of the sender and recipient, data about the object, accounting account and inventory number, as well as storage location.
On the Depreciation tab, you must specify the amount of depreciation transferred, the depreciation parameters, and the cost account used by the institution. As a result of the document, the institution receives an increase in turnover in the debit of account 01.31 “Other movable property in use under agreements for gratuitous use” indicating the amount of the non-exclusive right to use the software product.
