Soft equipment in educational institutions. Budget accounting. Taxes. Analytical materials.

23.03.2019

We have repeatedly touched on the topic of accounting for soft inventory items. However, the questions are not decreasing. What is considered to be soft equipment? How is the marking procedure carried out? What standards for the provision of soft equipment and the terms of their operation are established for educational institutions? What documents are drawn up upon receipt, internal movement and disposal of these assets? How to organize accounting of soft inventory in light of recent changes in the procedure for applying KOSGU? Let's figure it out together.

Soft equipment according to instructions

Accountants need to know exactly which inventory items are classified as soft inventory because this category of assets has special accounting rules. Not all items that have a soft feel are considered soft inventory in the accounting sense.

The procedure for classifying assets as soft inventory is regulated by the Instructions for the application of the Unified Chart of Accounts for state authorities, local self-government, management 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 v p .118.

Soft inventory is a material stock of ready-to-use items that are used for a relatively long time in direct contact with the human body. The instructions precisely define which assets should be considered soft inventory:

everything related to underwear (shirts, pajamas, dressing gowns, etc.);
bedding items (pillowcases, duvet covers, sheets, mattress covers, bedspreads);
bedding (mattresses, blankets, pillows, sleeping bags, etc.);
clothing, workwear, uniforms, uniforms (all types and items of clothing);
shoes, including specialized ones (all types of shoes);
sportswear and shoes;
material property.

NOTE! “Special clothing” includes, in addition to the actual items of clothing and footwear, also protective equipment: respirators, helmets, goggles, etc.

Soft inventory items are mainly ordered from suppliers or, if the base allows, they can be manufactured by the institution itself.

Storage

Carefully fold the set of laundry into a pile and put it in a clean and dry closet. If you have a large family or just a lot of sets, then purchase special containers that keep your laundry safe and sound.

Little secret

Sheets and pillowcases wear out faster and lose their appeal. Luckily, today you can order a lingerie set with additional items made from the same fabric. If necessary, you simply take out a new sheet or pillowcase and your bed linen set will look complete and presentable.

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In the TUBATEX online store you can order original bed linen from the manufacturer, which, with proper care, will delight you for a long time. Ensure yourself a comfortable sleep with us!

When does military service begin?
Deadline for providing sick leave to the employer

Not everything is soft and soft to the touch.

The key sign of classifying an asset as soft inventory is its accounting affiliation, determined by regulations, and not the actual feeling of softness. Accountants should not classify items into this category without reference to the Instructions, which clearly identify all types of inventory.

Often, by mistake, supplies that are not soft inventory are listed as soft inventory:

Sewing products : tablecloths, curtains, drapes, napkins, towels, rugs, etc. These items are not mentioned in the said regulatory act; they cannot be classified into any of the categories presented there.
Raw materials for soft equipment : fabric, fittings, foam rubber, lining materials. Soft inventory is not raw materials, but always finished products.
Small personal items : handkerchiefs, toothbrushes, hair ties, etc. They cannot serve as soft equipment, since their service life is relatively short - less than a year.
Rags - soft equipment turns into it after losing its suitability for use, but it itself is not such and cannot be written off as soft equipment.
Separate "soft" items . For example, a backpack worn when working at height cannot be classified as soft equipment, because it does not provide individual protection, unlike a safety belt.

Another type of error is the failure to include relatively “hard” items in this type of asset, which in fact should be considered soft inventory, for example, helmets, hard hats, gas masks, etc.

What information should be contained in the document

To enter data into the card, inventory and accessories should be combined according to the same type of use or the same price category.

On the front side of the document you must indicate:

Title of the document;
registration number;
Name of the organization;
structural unit (place of document preparation).

In the small sign below:

Date of preparation;
structural subdivision;
personnel number, number according to OKUD and OKPO.

All other cells are filled in as needed.

The full name and position of the person filling out the card is entered under a small sign, after which the main table is filled in:

"Item":
inventory (nomenclature) number.
"Issued":
to whom issued;
quantity of issued inventory;
signature of the employee who issued the soft equipment.
"Returned":
quantity;
signature of the employee who returned the equipment.
"Act of disposal":
date of disposal;
inventory service life.

Important! The disposed inventory is documented in an act based on the decision of the special commission.

As for the reverse side, the main thing here is not to forget about the signature of the responsible person filling out the card and its decoding.

How many copies should be issued?

The card is issued in one copy.

Standards for soft equipment

Decree of the Government of the Russian Federation of November 7, 2005 No. 659 substantiates the standards for the use of soft equipment for children in full state support (boarding schools). Letter No. 164-M of the Ministry of Education of the Russian Federation dated September 22, 1993 contains similar standards for kindergartens, schools, vocational schools, etc. educational institutions. According to these standards, the period of use of the issued item does not exceed 1-2 years, then it is written off from the balance sheet, but if the product is not worn out, it can remain in personal use along with the new, freshly issued one.

Mistakes that are often made when drafting

Often, when drawing up a document, even an experienced specialist makes mistakes when creating a document:

there is no title in the card;
the date is entered incorrectly or is missing;
no inventory number;
the service life is not written;
details are missing or incorrectly written in the document for receipt of soft inventory;
there is no information about issuance;
many amendments were made to the document;
the main text is written in poor handwriting and is therefore difficult to read;
The full name of the person drawing up the document is written incorrectly;
a lot of spelling errors;
the main text is difficult to see due to the document being heavily worn out;
The form is artificially aged.

Subtleties of “soft” accounting

There are some fundamental points related to taking into account and writing off soft inventory items:

Dismantling before registration . Many items from the soft inventory list are purchased not one at a time, but in sets; for example, bed linen most often includes a sheet, duvet cover and one or two pillowcases. It would be a mistake to capitalize this inventory as a single accounting object, because the items included in it are not related to each other. The accountant must evaluate each item separately, recording the cost in the receipt order: the total amount of all items will be the cost of the set.
Labeling . It is applied only to soft equipment, as stated in paragraph 118 of the Instructions. Each registered item must be marked with a stamp and the name of the institution, made with indelible paint. Marking is carried out by financially responsible persons, and the manager (or his deputy) and an accountant must be present. You should try not to spoil the appearance of the product too much.
The accounting register is the inventory item itself. Also a unique feature of soft goods. When an item is issued from the warehouse for use, it is additionally marked with the date of issue (month and year).

IMPORTANT! The stamp used for marking is kept by management.

Wash

Before laying the linen on the bed, it must be washed to get rid of possible paint residues and industrial dust. And already at this moment many make a mistake. Do not use detergents with a bleaching effect or wash several sets at once (especially different colors). The fabric will not only not become soft, but will also not please you with its aesthetics.

It is recommended to turn pillowcases and duvet covers inside out, and fasten possible zippers and buttons. Pay attention to the fabric too. For example, cotton is washed at 40-60 degrees (with synthetic additives at 30-40 degrees). Bamboo and silk should be washed at 30 degrees, the main thing is not to overuse hot water (the product may become deformed). For best results, you can wash it on a delicate cycle.

"Primary" for soft equipment

To justify this type of inventory, accounting provides for the following types of documentation (based on Order No. 52n):

receipt order for acceptance of non-financial assets (upon entry onto the balance sheet);
shipping documentation - if it is properly executed, it is not necessary to issue a receipt order, unless disassembly is required;
an acceptance certificate is issued if the actual quantity of inventory does not correspond to the documented quantity;
cards for quantitative accounting of material inventories;
invoice requirements – to account for the movement of soft inventory within the organization;
property issuance book – records the issuance and return of soft equipment (it indicates the norms, standard service life and number of units issued);
write-off act – reflects the disposal of soft inventory.

Documenting

In order to reflect in the accounting of transactions on receipt, movement within the institution, putting into operation and write-off of purchased soft inventory items, the following primary documents are used:

Title of the document

Purpose

Receipt of soft inventory

Accompanying (shipping) and other supplier documents

They confirm that the institution has received material assets and serve as the basis for accepting them for accounting

Advance report (f. 0504505)

On the basis of this document, soft inventory purchased through accountable persons is capitalized. It is accompanied by documents confirming the purchase (sales and cash receipts, receipts for the cash receipt order, etc.)

Certificate of acceptance of materials (material assets) (f. 0504220)

Compiled if there is a discrepancy between the actual volume of material assets received, their quality and nomenclature with the data of accompanying documents

Receipt order for acceptance of material assets (non-financial assets) (f. 0504207)

Issued in the absence of shipping (shipping) and other documents of the supplier (seller) (see Letter of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 02-07-10/72795). For example, in the case of purchasing soft equipment from an individual

Internal movement of soft equipment

Request-invoice (f. 0504204)

Used to account for the movement of material assets within an institution between structural divisions or financially responsible persons

Invoice for internal movement of non-financial assets (form 0504102)

Commissioning of soft equipment

Statement of issuance of material assets for the needs of the institution (f. 0504210)

Compiled when soft equipment is issued for personal use to employees (employees) to perform their official duties and serves as the basis for writing it off the balance sheet (with subsequent reflection of its value on the balance sheet)

Write-off of soft inventory

Act on write-off of soft and household equipment (f. 0504143)

It is drawn up when a decision is made to write off soft inventory items and serves as the basis for reflecting in the records of the institution the disposal of the specified accounting items

Transactions with soft inventory are subject to reflection in the following accounting registers (clause 120 of Instruction No. 157n):

1) in the journal of transactions on disposal and transfer of non-financial assets - maintained in terms of transactions:

on accepting soft inventory for accounting at the generated actual cost (in the amount of actual investments);

on disposal and internal movement of soft inventory;

2) in the journal of settlement transactions with suppliers and contractors or the journal of settlement transactions with accountable persons - are formed in terms of transactions for the receipt of soft inventory at the actual cost of their acquisition (manufacturing).

Analytical accounting of soft inventory is carried out in the card of quantitative and total accounting of material assets (f. 0504041) for each type of specified property in the context of its users and locations.

In addition, for each employee who has received things and linen for personal use, the financially responsible person creates a card (book) for recording the issuance of property for use (f. 0504206).

Accounts for soft inventory accounting

To maintain accounting for this type of property, a special account 105 00 “Material reserves” is provided. This type of inventory can be classified as particularly valuable property, taken into account in the account 0 105 25 000, or simply as movable property - for this there is an account 0 105 35 000.

Accounting entries for receipts

Accounting for soft inventory goes through the following balance sheet transactions:

debit 0 105 25 340 or 0 105 35 340, credit 0 302 34 730 or 0 208 34 660 – soft inventory purchased from a supplier;
debit 0 105 25 340 or 0 105 35 340, credit 0 304 04 340 – soft inventory was received as part of the organization’s supply;
debit 0 105 25 340 or 0 105 35 340, credit 0 401 10 180 – soft inventory was received free of charge;
debit 0 106 24 340, credit 0 302 34 730 – formation of the cost of soft inventory in the delivery amount;
debit 0 105 25 340 or 0 105 35 340, credit 0 106 24 340 or 0 106 34 340 - soft inventory is accepted for accounting at the formed value.

ATTENTION! If soft equipment is manufactured in the institution itself from its own materials, it is carried out in the same way as purchasing from a supplier; in addition, materials are written off and manufacturers are paid for labor.

Accounting entries for write-offs

Soft inventory can be written off due to:

with wear and tear – debit 0 401 10 172;
disposal for other reasons (theft, identification of shortages, etc.) – debit 0 401 10 172;
with a state of disrepair due to external factors (accidents, disasters, natural disasters, etc.) - debit 0 401 20 273.

ATTENTION! Each type of disposal is recorded from a different debit account, the credit will be the same - 0 105 25 440 or 0 105 35 440.

If, as a result of writing off worn-out soft equipment, rags are obtained that will be used, it must be assessed and capitalized: debit 2,105 36,340 “Increase in the value of other material inventories - other movable property of the institution.”