Accounting for Monitors and System Units in the Budget in 2021

The legal topic is very complex, but in this article we will try to answer the question “How to take into account monitors in budget accounting 2021.” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

Uniform requirements for accounting of assets classified as fixed assets, as well as requirements for information about fixed assets (the results of transactions with them) disclosed in accounting (financial) statements, are established by the federal standard “Fixed Assets”, approved by order of the Ministry of Finance of Russia dated December 31. 2021 N 257n (hereinafter referred to as the GHS “Fixed Assets”).

Examples of application of articles 310 KOSGU and 340 KOSGU in 2021-2021

When an institution acquires property, the accountant is faced with the question of where to classify it: to inventories under KOSGU article 340 or fixed assets under KOSGU article 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.

The hole puncher is a stationery item. As a general rule, stationery should be included in the MH. This is directly stated in paragraph 118 of Instruction No. 157n. But the useful life of the hole punch exceeds 12 months. Therefore, the costs of purchasing a hole punch are included in the accounting under article KOSGU 310 “Increase in the cost of fixed assets.”

Accounting for computer equipment in a budgetary institution

Today it turned out that “funds were allocated only for 310.” Having found out what this is all about (since I am very far from accounting), I realized that I cannot purchase 90% of what was planned, because: 1. Components are MZ (Article 340) 2. Monitor - this is also MZ. 3. The projector is the MZ. .

Answer

: The monitor can be accounted for as an independent inventory item (according to the accounting policy), that is, as an independent fixed asset, and, accordingly, its acquisition must be reflected under article KOSGU 310.

How to write off a monitor

Correctly selected lighting is an integral factor in occupational health and safety. Rational lighting is created by achieving certain regulated parameters - optimal illumination, minimal glare, correct direction of light. All this influences the choice of types and quantities of lighting fixtures used in an institution.

But replacing individual computer elements with new ones due to obsolescence cannot be considered as computer repair and is its modernization. Therefore, for example, replacing an obsolete monitor with a new one is an upgrade.

Decoding and application of KOSGU 310 and KOSGU 340 in 2021

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, 2021 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 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.

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Replacing a monitor in a budget or autonomous institution

In fact, with the usual replacement of, for example, a monitor, the functional purpose, quality use and economic characteristics of the computer practically do not change, which does not fully correspond to the concept of modernization defined by the financial department. In any case, the qualification of operations performed by the institution (modernization, repairs) must be carried out by the institution independently.

The operation of replacing a broken and inoperative monitor should be considered as a repair of computer equipment, the costs of which do not increase its original cost. Accordingly, the cost of spare parts used in the repair process is written off to the institution’s expense accounts (accounts 0 109 60 000, 0 109 70 000, 0 109 80 000, 0 109 90 000, 0 401 20 000) using code 272 “Consumption of inventories” » KOSGU. If repair work is carried out by a third-party organization, then the costs of paying for its services are also taken into account in expense accounts, but according to code 225 “Works, services for property maintenance” of KOSGU. Similar rules apply to other parts of computer technology (for example, network cards, CD or DVD drives, motherboards, etc.).

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

In accordance with paragraph 21 of Order No. 157n, the concept of “budget accounting of fixed assets” applies only to certain government organizations. For example, government institutions, government agencies, extra-budgetary funds. In addition to the unified chart of accounts, a special chart of accounts must be used in budget accounting (Order of the Ministry of Finance of Russia dated December 6, 2021 No. 162n).

Each inventory item as a unit of accounting for fixed assets must be assigned a number. And an inventory card is created for each object, with the exception of items costing less than 3,000 rubles and library objects.

1C: Accounting for budgetary institutions - (ed.

In the directory “Fixed Assets”, the element “Computer” is created with the type NFA “Fixed Assets”, if you need to capitalize 1 computer. If several completely identical computers are being assembled, then you need to create the element “Capital investments in computers” with the type NFA “Capital investments”.

• Debit account 106.01. KBK debit - the KBK of the FKR type is selected, usually the main KBK of expenses for the type of activity (Budget, off-budget) in which the assembled computer will be used.
• Fixed assets - from the Fixed Assets directory, select an element on which computer costs will be collected.
• Types of NFA movement - “Capitalized from processing.”
• Cost types - from the “Cost types” directory, select an element of the “Material costs” type.

How to properly complete a computer on a budget and with what wiring

Instructions N 157n, clause 30 of the Instructions for the application of the Chart of Accounts of accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2021 N 162n (hereinafter referred to as Instruction N 162n), clause 49 of the Instructions for the application of the Chart of Accounts of accounting of budgetary institutions, approved by the Order Ministry of Finance of Russia dated December 16, 2021 N 174n (hereinafter referred to as Instruction N 174n), clause 49 of the Instructions for the application of the Chart of Accounts of Accounting of Autonomous Institutions, approved by Order of the Ministry of Finance of Russia dated December 23, 2021 N 183n (hereinafter referred to as Instruction N 183n)). In accordance with clause 44 of Instruction No. 157n, depreciation on fixed assets is calculated taking into account the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2021 No. 1.

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. *(1) Order of the Ministry of Finance of Russia dated March 30, 2021 N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application" (hereinafter referred to as Order No. 52n), which came into force on June 19, 2021, replaces Order No. 173n of the Ministry of Finance of Russia dated December 15, 2021 (hereinafter referred to as Order No. 173n), which also established the forms of primary documents and accounting registers for public sector organizations. A new document is used when developing accounting policies starting from 2021 (clause 6 of Order No. 52n).

Form of the unified form OS-6

If document flow in an organization is carried out using unified accounting forms, then analytical accounting of fixed assets (FPE) is carried out using inventory cards according to the unified OS-6 form. Inventory card OS-6 for accounting for fixed assets (the form of which you can download on our website) and instructions for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.

For group accounting of fixed assets, use the unified form OS-6a “Inventory card for group accounting of fixed assets”.

Form OS-6 of the inventory card for recording fixed assets may not be filled out by organizations whose number of fixed assets is small. Such organizations, instead of inventory cards, can keep an inventory book in the OS-6b form (clause 12 of the Guidelines for the accounting of fixed assets, approved by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n (hereinafter referred to as the Guidelines for the accounting of fixed assets)).

Since 2013, the use of unified forms approved by the State Statistics Committee has become optional, so it is possible to use independently developed documents of similar content.

For information about what information should be present in a self-developed document form, read the article “Primary document: requirements for the form and the consequences of violating it.”

Reflection in accounting of expenses for repairs and retrofitting of fixed assets

In accordance with paragraph 44 of Instruction No. 157n, the decision to change the initially adopted standard indicators of the functioning of a fixed asset object, including as a result of additional equipment, is made by the commission for the receipt and disposal of the institution’s assets. Based on the acceptance certificate for repaired, reconstructed and modernized fixed assets (f. 0504103), an entry is made in the inventory card about the completed work on its additional equipment and changes in the value of this object.

We propose to use account 304 06 to reflect the offset of settlements between the institution and the recycling organization, which is used to generate transactions that are not reflected in other accounting accounts of the Unified Chart of Accounts (clause 281 of Instruction No. 157n).

Example of registration of an inventory card according to the OS-6 form

Filling out the document header

At the beginning of the document write:

• name of the company that owns the fixed asset,
• the structural unit to which the property is assigned,
• inventory card number,
• date of its preparation,
• name of the registered object.

Here, in the column on the right, the enterprise code according to OKPO (All-Russian Classifier of Enterprises and Organizations) is indicated - it is contained in the constituent papers and the code of the fixed asset object according to OKOF (All-Russian Classifier of Fixed Assets). Continuing to fill out the right column, we enter detailed information about the object:

• number of the depreciation group to which it belongs according to the accounting of the enterprise,
• passport registration number,
• serial and inventory numbers,
• date of registration of the fixed asset for accounting,
• number of the account (sub-account) through which it passes.

Below, the location of the fixed asset object is entered in the corresponding lines (indicating the department code, if such coding is used at the enterprise) and information about the manufacturer (this data can be found in the technical passport).

Filling out detail tables

The second part of the document opens sections dedicated to the registered object.

Please note: information is entered into the first section only if the property was already in use at the time of entry into the card. If it is new, you do not need to fill out this section.

The second section includes the cost of the object at the time of acceptance for accounting and its useful life.

The third section is drawn up when revaluing a fixed asset - and the price can vary both upward and downward. The difference between the original cost and after revaluation is determined as the replacement price.

The fourth section of the card contains information about all movements of recorded property. The data is entered here strictly on the basis of accompanying papers indicating the type of operation, the structural unit to which the asset belongs, the residual value and information about the responsible person.

If the fixed asset is owned by several persons, then they must be indicated under the fourth table with the percentage distribution of shares.

Filling out sections of the reverse side of the OS-6 form

The fifth section indicates all changes in the original value of the object, regardless of the actions performed with it. The type of operation, data from the supporting document, as well as the amount of expenses incurred by the organization in the process of carrying out the necessary procedures are written here.

The sixth section includes information about repair costs, with a full breakdown of each operation performed (type of repair, accompanying documentation, amount of expenses).

The seventh section contains special data about the fixed asset object, including data on the content of precious and semi-precious metals, stones and materials in its composition.

The last table of the card records structural units, elements and other features that are a distinctive feature of the property, as well as its qualitative and quantitative indicators. If there are any comments, they are entered in the last column of the table.

Finally, the document is certified by the employee responsible for maintaining inventory cards at the enterprise (his position must be indicated here and a signature must be affixed with a transcript).

Budget accounting entries with examples of basic transactions

Accounting in budgetary organizations has a number of features that differ from the accounting procedure in industrial and commercial enterprises. These include the availability of approved cost estimates and control of their execution, and the use of budget classification, which is the basis for organizing accounting in the institution.

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The accounting procedure in budgetary institutions has its own characteristics and specifics. In this article we will introduce you to the main accounting operations of budgetary institutions and the mechanism for reflecting them.

Tell me, on which subaccount should I put mice, flash drives, and keyboards? on or

Of course, it is more profitable to take these objects into account separately. The fact is that the rules of accounting and tax accounting allow you to immediately write off as expenses objects with an initial cost of no more than 40 thousand rubles (clause 18 of PBU 6/01 “Accounting for fixed assets”, subclause 3 of clause 1 of Article 254 of the Tax Code of the Russian Federation) .

The Tax Code does not clearly formulate the requirements for accounting for fixed assets. But from the Classification of fixed assets included in depreciation groups, we can conclude that the computer should be accounted for as one object. But you can avoid unnecessary disputes. To do this, it is necessary to consolidate in the accounting policy, based on the requirements of rational accounting and the specifics of the work, a decision on the minimum set of basic elements and peripheral devices that you need. You may decide that the necessary complex for you is a system unit, an operating system, a monitor and a keyboard. Or, for ease of accounting, select monitors separately.

Which KVR and KOSGU to use for government procurement

To plan any purchase, an institution needs to correctly determine the CWR and only then reflect the operation in planning documentation. But it is impossible to choose the correct KVR without first determining the KOSGU. This is the key principle of using codifiers and their direct relationship.

First of all, let’s define: deciphering what KOSGU is in the budget sounds like this: classification of operations of the public administration sector. The numeric code allows you to accurately classify the transaction performed according to its content.

Kosgu 310 or 340 system unit in 2021

In the specification for the contract, the Contractor indicates: No. Product Unit. Quantity Price, rub. Cost, rub.1 Photocells (receiver-transmitter) pair 1 1,330.00 1,330.002 Drive with built-in control unit and built-in receiver pcs.

Doubts often arise when choosing between 225 and 310 KOSGU (between repair and modernization (reconstruction, retrofitting), as well as between 225 and 226 KOSGU. Why such difficulties arise and how an accountant can “get away with it”, let’s look at the example of work situations.

System unit

The system unit houses the main PC devices that process and store information.
The information is directly processed by a processor located on the motherboard of the system unit. The main characteristic of a processor is its speed, otherwise called “clock speed”. The unit of measurement for clock frequency is megahertz (MHz). Modern office PCs are equipped with processors with a clock frequency of 200...400 MHz. In addition, on the motherboard of the system unit there is a random access memory (RAM), or random access memory1. RAM stores information currently being processed by the processor. It should be noted that information in RAM is stored only when the PC is turned on. After turning off the PC, all information from RAM disappears. The main characteristic of RAM is the amount of information stored. Modern office PCs are equipped with RAM of 32...64 MB. Permanent storage of information is carried out on a hard disk2, which is also called a “hard drive”. The main characteristic of a hard drive is the amount of information stored. Modern office PCs are equipped with a hard drive with a capacity of 3…7 GB. To work with external storage media, the system unit has 1 or 2 floppy disk drives3, as well as a device for working with laser CDs4. Recently, 3.5″ floppy disks with a storage capacity of 1.44 MB have been used almost exclusively. Sometimes there are also 5″ floppy disks with a storage capacity of up to 1.2 MB. A CD can contain up to 640 MB of information. In addition to the listed devices, the system unit also contains other devices that ensure the operation of the PC: power supply, video card, controllers, control boards for external devices. Monitor

The monitor is used to display information. The vast majority of modern monitors are color. Most monitors are equipped with a cathode ray tube and work like a TV. The monitor has its own on and off button, as well as buttons or controls for adjusting brightness, contrast, and image size. Modern office PCs have monitors with a screen size of 15″ (38 cm) or 17″ (43 cm).

How to record the purchase of a computer

A computer purchased without the minimum software cannot be used. Therefore, include the costs of purchasing and installing such programs in the initial cost of the computer as expenses for bringing it to a state suitable for use (clause 4 of article 346.16, paragraph 2 of clause 1 of article 257 of the Tax Code of the Russian Federation).

In the accounting policy for accounting purposes, the organization has the right to set a cost limit within which fixed assets are taken into account as part of materials. This limit should not exceed 40,000 rubles. (paragraph 4, clause 5 of PBU 6/01). In this case, a computer whose cost does not exceed the established limit can be taken into account as part of the materials. Record the purchase and write-off of such a computer and reflect it in accounting in the usual manner prescribed for materials. For more information about this, see How to reflect receipt of materials in accounting.

Budget accounting for computers

How to properly organize accounting of computer equipment in a government institution? To which KVR and KOSGU codes should we include the costs associated with the purchase of a computer and its individual components (spare parts)?

Method of accounting for computer equipment. According to clauses 7, 8 of the GHS “Fixed Assets”[1]), a computer (workstation) is a fixed asset because:

– has a useful life of more than 12 months;

– performs certain independent functions;

– belongs to the institution with the right of operational management and is used in its activities repeatedly or constantly;

– when using it, it is possible to obtain economic benefits or useful potential;

– the original cost of the object can be reliably estimated.

For the purposes of budget accounting, a fixed asset (inventory object) is recognized (clause 45 of Instruction No. 157n[2], clauses 9, 10 of the GHS “Fixed Assets”):

– the property with all fixtures and fittings;

– a separate structurally isolated object intended to perform independent functions;

- a separate complex of structurally articulated objects, representing a single whole, which is intended to perform a specific job. Such a complex is recognized as one or several objects of the same or different purposes, having common devices and accessories, general control, mounted in a single complex (on the same foundation), as a result of which each object included in the complex can perform its functions only as part of the complex, and not on one's own;

- a part of a property in respect of which it is possible to independently determine the period of receipt of future economic benefits, useful potential, or which has a useful life that is different from its other parts and the cost of which is a significant amount of the total value of the property.

At the same time, fixed assets, the useful life of which is the same and the cost of which is not considered significant (for example, peripheral devices and computer equipment), can be combined into one inventory item and recognized as a set of fixed assets in accordance with the accounting policy of the institution (clause 10 of the GHS " Fixed assets").

Based on the foregoing, computer accounting can be organized by a government institution in one of two ways:

1) balancing the computer as a single complex of structurally articulated objects, consisting of a monitor, system unit, keyboard, mouse and other components. With this accounting method, any movement of computer components will be considered as disassembly of a fixed asset;

2) accounting for the monitor and system unit as separate inventory items, and the keyboard, mouse and other components as inventory items included in the system unit. This accounting option is applicable when monitors and system units are planned to be used as part of various sets of computer equipment, or if these objects are purchased at different times, have different useful lives, and their cost is significant relative to the cost of other computer components.

The chosen method must be fixed in the accounting policy of the institution.

Application of budget classification. Based on the provisions of Procedure No. 209n[3], expenses within the framework of agreements (contracts) concluded by government institutions must be reflected in the following articles (subarticles) of KOSGU:

– for the purchase of fully equipped computers, as well as monitors and system units as independent objects of fixed assets – under Article 310 “Increase in the cost of fixed assets”;

– for the purchase of components (spare parts) for the purpose of capital investment in inventory items – on subarticle 347 “Increasing the cost of inventories for the purpose of capital investment”;

– to pay for work on assembling a computer, purchasing software along with installation and configuration, for the purpose of capital investment in inventory items – in subarticle 228 “Services, work for the purpose of capital investment”;

– for the purchase of components (spare parts) that do not relate to capital investments in inventory items (for example, intended to replace worn parts) – in subarticle 346 “Increase in the cost of other material inventories”.

According to Order No. 85n[4], these expenses should be attributed to CWR:

– 244 “Other procurement of goods, works and services”;

– 242 “Purchase of goods, works, services in the field of information and communication technologies” - if they are carried out by federal government agencies within the framework of the approved informatization plan in the field of information and communication technologies. At the level of a constituent entity of the Russian Federation (municipality), this CVR is applied only if such a decision is made by the relevant financial authority.

Assigning the OKOF code and determining the useful life. Inventory items of fixed assets are accepted for budget accounting based on their grouping according to OKOF (clauses 45, 53 of Instruction No. 157n).

Currently, the All-Russian Classifier of Fixed Assets (OKOF) OK 013‑2014 (SNS 2008), approved by Rosstandart Order No. 2018‑st dated December 12, 2014, is in force.

In connection with OKOF, the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (hereinafter referred to as the Classification of OS), is used, in accordance with which the useful life of the accounting object for calculating depreciation is determined.

According to OK 013‑2014 (SNA 2008) and a note to the OS Classification, personal computers belong to code 330.28.23.23 “Other office machines,” which is included in the second depreciation group “Property with a useful life of more than two years up to three years inclusive.”

There are no specific codes for system units and monitors included in fixed assets in these documents. Therefore, the commission for the receipt and disposal of the institution’s assets independently decides to classify them as a certain group of fixed assets (see Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-08/78243).

The useful life of monitors and system units can be determined based on their service life specified in the manufacturer’s recommendations, and (or) on the basis of the decision of the commission on the receipt and disposal of assets, adopted taking into account (clause 35 of the GHS “Fixed Assets”):

– the expected period of use of this object in accordance with the expected productivity or capacity;

– expected physical wear and tear, depending on the operating mode, natural conditions and the influence of an aggressive environment, and the repair system;

– regulatory and other restrictions on the use of these objects;

– warranty period for the use of objects.

According to the author, these objects, as well as a computer, can be assigned code 330.28.23.23 according to OKOF and a useful life of 36 months can be established.

It is advisable to consolidate the decisions independently made by the institution on the assignment of fixed assets to the corresponding group of OKOF codes and the establishment of its useful life in the accounting policy.

Depreciation calculation. Depreciation on assembled computers, monitors and system units accepted for accounting as fixed assets is accrued in accordance with the general procedure provided for in Section. VI GHS “Fixed assets”.

In accordance with clause 34 of this standard, an object begins to be depreciated from the 1st day of the month following the month of its acceptance for budget accounting until the 1st day of the month following the month of derecognition of the object (its disposal from accounting), or the month following the month in which its residual value became zero.

The procedure for calculating depreciation depends on the cost of the object (clauses 36, 39 of the GHS “Fixed Assets”).

The procedure for accounting for a computer as a single object. In case of purchasing a complete computer (assembled), it is accepted for accounting as part of fixed assets on account 1,101,34,000 “Machinery and equipment - other movable property of the institution” at the original cost formed on account 1,106,31,000 “Investments in fixed assets” funds – other movable property.” This cost includes expenses directly related to the acquisition (creation) of a computer and bringing it to a state suitable for use. A complete list of expenses is given in clause 15 of the GHS “Fixed assets”.

Components (spare parts) purchased for the subsequent assembly of a computer - automated workstation - are accounted for in account 1,105,36,000 “Other inventories - other movable property of the institution.” Their initial cost is formed on account 1,106,34,000 “Investments in inventories - other movable property” in the amount of investments actually made, the list of which is given in clause 19 of the GHS “Inventories” [5]. When issuing components (spare parts) for assembling a computer, their cost will be applied to the increase in its original cost.

To record the amounts of depreciation calculated on the computer, account 1,104,34,000 “Depreciation of machinery and equipment - other movable property of the institution” is intended.

The state institution, within the framework of the concluded contract with the supplier, purchased:

– a monitor worth 25,000 rubles;

– components and spare parts for assembling a system unit worth RUB 70,000;

– a keyboard worth 3,000 rubles;

– a mouse worth 2,000 rubles.

Under a separate agreement with a commercial organization, non-exclusive rights to software (operating system) were acquired - 5,000 rubles, services for assembling a computer and installing software were paid for - 3,000 rubles.

In accordance with the accounting policy of the institution, a computer (with all its components) is accounted for as an independent inventory item. Depreciation on it is calculated using the straight-line method.

After assembly, the computer was accepted for accounting as a single fixed asset item and put into operation.

In budget accounting, these operations in accordance with Instruction No. 162n[6] will be reflected as follows:

* The purchased operating system must be accounted for in an off-balance sheet account.

those 01 at the cost specified in the license agreement (clause 66, 333 of Instruction No. 157n, Letter of the Ministry of Finance of the Russian Federation dated October 24, 2019 No. 02-07-10/81930).

The procedure for accounting for a computer consisting of several objects. In this case, the monitor and system unit are subject to accounting as part of fixed assets on account 1,101,34,000 “Machinery and equipment - other movable property of the institution” with subsequent reflection of depreciation charges on them on account 1,104,34,000 “Depreciation of machinery and equipment - other movable property of the institution."

Capital investments in these objects are reflected in account 1,106,31,000 “Investments in fixed assets – other movable property.”

The keyboard and mouse should be accounted for as inventories in account 1,105,36,000 “Other inventories - other movable property of the institution” with subsequent attribution of their value to the increase in the cost of the system unit.

The government agency purchased from the supplier (commercial organization):

– a monitor worth 12,000 rubles;

– components and spare parts for assembling a system unit worth RUB 30,000;

– a keyboard worth 2,000 rubles;

– a mouse worth 1,000 rubles.

In accordance with the accounting policy of the institution, the monitor and system unit are accounted for as independent objects of fixed assets. In this case, the keyboard and mouse are components of the system unit. Its assembly was carried out by the institution.

In budget accounting, these transactions will be reflected in the following entries:

[1] Federal accounting standard for public sector organizations “Fixed assets”, approved. By Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 257n.

[2] Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

[3] The procedure for applying the classification of operations of the general government sector, approved. By Order of the Ministry of Finance of the Russian Federation dated November 29, 2017 No. 209n.

[4] The procedure for the formation and application of budget classification codes of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated 06/06/2019 No. 85n.

[5] Federal accounting standard for public sector organizations “Inventories”, approved. By Order of the Ministry of Finance of the Russian Federation dated December 7, 2018 No. 256n.

[6] Instructions for the use of the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

State institutions: accounting and taxation, No. 11, 2020

Rebus Company

According to clause 27 of the FSBU “Fixed Assets”, when replacing individual components of a fixed asset, the costs of such replacement can increase the cost of the object while simultaneously reducing the cost of fixed assets by the cost of the retiring parts. The institution needs to consolidate in its accounting policies the application in accounting of the provisions of paragraph 27 of the Federal Accounting Standards “Fixed Assets” in relation to groups of fixed assets.

• No. 256n “On approval of the federal accounting standard for public sector organizations “Conceptual framework for accounting and reporting of public sector organizations”
• No. 257n “On approval of the federal accounting standard for public sector organizations “Fixed assets”

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Replacing an old system unit with a new one in a public sector institution in accordance with the FSB

An inventory item may be recognized as a part of a property in relation to which the period of receipt of future economic benefits and useful potential can be determined. But the following conditions must be met:

If the accounting policy does not establish a procedure for accounting for the replacement of components of an OS object that have a significant cost, but writes off the cost of a broken system unit as an expense or, conversely, increases the cost of a computer by the cost of a new system unit without reducing the residual value of the failed part, then you can get a remark from the inspectors. Indeed, in such cases, the book value of the computer may be either underestimated or overestimated.

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Kosgu blinds 310 or 340 accounting in 2021

Practice shows that in most cases, based on the criteria for classifying objects as fixed assets and inventories established by paragraphs. The fact is that curtains, as a rule, have a useful life of more than 12 months and do not belong to bedding, clothing and other soft equipment.

For specialists, this means that state municipal expenses and incomes are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and therefore according to the use of special codes, etc. It allows you to systematize the economic processes occurring in the enterprise and simplify the reporting process. The classification of operations of the public administration sector consists of the following groups: In this article, we will consider in more detail KOSGU, which marks an operation associated with expenses for other work and services. According to 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, for example, a new KOSGU was introduced, which should include social benefits and compensation provided to the staff of a state municipal institution in cash. What should be considered these social benefits?

Keyboard

The keyboard is designed to enter information and control the PC. Currently, the so-called “standard 101/102 key keyboards” are most often used. The keyboard has alphanumeric keys for entering letters, numbers, punctuation, and some mathematical and special characters. The alphanumeric key layout follows that of a standard typewriter. Capital letters are entered while pressing the key. To switch the keyboard to upper case, use the key. The inclusion of this key is indicated by an indicator in the upper right corner of the keyboard. To confirm the selected command or move to a new paragraph when entering text, use the key. To cancel execution, use the key. To move the cursor use the keys , , , , , , , . To delete a character to the left of the cursor, use the key located above the key. Often on the keyboard, instead of the name of this key, there is a left arrow. To delete a selected object or delete a character to the right of the cursor, use the key. The and keys are usually used in combination with other keys. The function keys from to can have different purposes, depending on the program currently in use. However, the key in almost all cases calls up the help system.

>Mouse

The mouse is designed to move the cursor around the screen and control various objects. Currently, two-button mice are most common.

Purchasing materials in 2021: which KOSGU to apply

By virtue of clause 11.4.8 of Procedure No. 209n, subarticle 349 “Increase in the cost of other disposable inventories” of KOSGU includes expenses for payment of contracts for the acquisition (manufacturing) of other objects related to disposable inventories. And further in this norm there is a list of such material reserves:

2. If an institution purchases bottled water if there is a centralized drinking water supply system and the water meets sanitary standards, then the costs are included in subarticle 342 “Increase in the cost of food” of KOSGU (codes 11.07.11.121 and 11.07.11.122 OK 034-2021 belong to class 11 "Beverages").

Purchasing computer components

• if you buy an assembled computer from one supplier, and the acceptance documents indicate its component parts, then the expenses must go under article KOSGU 310 “Increase in the cost of fixed assets.” Using the same code, reflect the costs of equipment that you capitalize separately from the computer (since its presence or absence does not affect the operation of the computer). For example, printer, scanner, etc.;
• Do you buy spare parts for your computer separately from different suppliers and only after assembly do they form a computer? Then take them into account as part of your inventory, just like other spare parts for your computer. And spend expenses according to article KOSGU 340 “Increase in the cost of inventories” (section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2021 No. 65n). That is, when purchasing them you will reflect: Debit 105.36 Credit 302.34
  , and when assembling a computer:
  Debit 106.31 Credit 105.36
  and
  Debit 101.34 Credit 106.31
  .

If you buy computer parts separately from different suppliers, and only after assembly they form a computer. Or you purchase computer components for replacement, then count them as part of your inventory, like other spare parts for your computer. And spend expenses according to article KOSGU 340 “Increase in the cost of inventories.”

Accounting for monitors and system units as separate inventory objects

Only those items that the computer can operate without and that meet the criteria for a fixed asset can be taken into account as separate fixed asset objects. For example, a printer - OKOF code 330.28.23.23 “Other office machines.” After all, the computer will work without it. As well as those components that the institution plans to operate as part of various sets of computer equipment. For example, if you plan to connect the monitor to different computers.

Institution - State Autonomous City of Moscow Information Technology Center. Is it possible to account for monitors and system units (SU) as separate inventory items of fixed assets. In practice, monitors or SBs are often changed due to production needs. Some workplaces have 1 SB and two monitors. There is no need to write them off; they are used at other workplaces.