Transactions on assignment of debt between legal entities

The assignment of debt under civil law can be implemented in two options:

• assignment of the right of claim when the creditor changes (Articles 388-389 of the Civil Code of the Russian Federation);
• transfer of debt, as a result of which the debt to the creditor is repaid by a third party - the procedure is regulated by Art. 391-392 Civil Code of the Russian Federation.

The first option does not require the consent of the debtor; agreements between the creditor and the company buying the debt are sufficient. The exception is when the identity of the creditor is significant. In the second case, the debt transfer is carried out through negotiations and reaching a compromise solution by all parties to the transaction.

Postings under the agreement for the assignment of the right of claim from the creditor, acting as the buyer of the debt, are processed through account 58. For this participant in the transaction, the loan amount is a financial investment. The transaction is confirmed by documents substantiating the amount of debt - an agreement with the debtor, invoices, claims, acts. The object of assignment cannot be personal debts:

• alimony payments;
• amounts awarded for moral damage caused;
• the amount of compensation awarded for material damage caused.

Assignment of debt between legal entities: accounting entries from the creditor

Reflection in the accounting of transactions on the transfer of debt obligations from the party accepting receivables will be carried out according to the norms of PBU 19/02. Accounting rules require the attribution of amounts for repurchased debts from other legal entities to account 58 (clause 3 of PBU 19/02). Transactions on the assignment of the right of claim, drawn up by a legal entity that initially acted as a creditor and initiated the transfer of debt to a third party, are formalized as a sale of receivables.

Example

Mig LLC sold and shipped goods to the warehouse of Finik LLC in the amount of 14,278 rubles. (including VAT - 2178 rubles). The cost of this batch of products is 9,752 rubles. Mig LLC urgently needed funds; in order to receive them, the management decided to sell the receivables of Finik LLC to another legal entity - More LLC. The transaction amount was 11,999 rubles. (including VAT 1830.35 rubles). LLC More, when preparing the assignment agreement, used the service of legal support, paying its cost in the amount of 1,500 rubles.

Upon assignment of debt - postings from the party transferring the debt:

1. D62 – K90.1 – 14,278 rubles, goods have been shipped.
2. D90.3 – K68/VAT – 2178 rubles, VAT has been accrued on the transaction.
3. D90.2 - K41 - 9752, the cost of accounting was written off.
4. D90.9 – K99 – 2348 rub. (14,278 – 2178 – 9752), profit on the purchase and sale transaction has been generated.
5. D76 – K91.1 – 11,999 rubles, assignment to LLC “More” is shown.
6. D91.2 – K62 – 14,278 rubles, the transferred debt is written off.
7. D99 – K91.9 – 2279 rub. (14,278 – 11,999), displays the amount of loss incurred in connection with the assignment of rights.
8. D51 – K76 – 11,999 rubles, funds received from More LLC.

If there was an assignment of the right of claim, the accounting entries of More LLC, to which the debt obligations were transferred for collection, will be as follows:

1. D58 – K76 – 11,999 rubles, purchase of receivables, formalized by an assignment agreement.
2. D58 – K76 – 1500 rubles, costs in the form of legal support are shown.
3. D76 – K51 – 11,999 rubles, payment was made under the assignment agreement.
4. D51 – K76 – 14,278 rubles, the debtor (Finik LLC) repaid the debt.
5. D76 – K91.1 – 14,278 rubles, income from the amount of debt repayment is reflected,
6. D91.2 – K58 – 13,499 rub. (11,999 + 1500), all costs under the debt transfer agreement have been collected.
7. D91.2 – K68/VAT – 118.83 rub. ((14278 – 13499) x 18 / 118), VAT is charged on the income received.
8. D91.9 – K99 – 660.17 rub. (14,278 – 13,499 – 118.83), reflects the amount of profit received from the assignment agreement.

Basic transactions for transferring debt between legal entities (tripartite)

The procedure for transferring debt is reflected in the accounting records of each of the parties that signed the relevant agreement, namely the delegate, the delegate and the creditor.

Accounting for breach of obligations by a delegate

Let's look at an example situation:

The parties to the debt transfer agreement are three organizations: Mega, Mercury and Prometheus. "Mega" acts as a delegate, "Mercury" as a delegate, and "Prometheus" as a creditor. The amount of debt assignment is 356,000 rubles, VAT 54,305 rubles. In addition, Mercury previously received borrowed funds from Mega in the amount of 12,000 rubles, which are repaid by Mercury after signing the agreement.

The following entries will be made in Mega accounting:

Transactions with the lender

Let's say Simba LLC supplied printing products to Kongo LLC in the amount of 127,000 rubles, VAT 19,373 rubles. The latter admits its inability to pay off its obligations, and therefore an agreement is concluded on the assignment of debt to Nil LLC. The cost of the goods is 93,000 rubles.

The accountant of Simba LLC will reflect this operation in the following way:

How to transfer a debt

To transfer an obligation, the original debtor and the organization to which the debt is transferred sign a corresponding agreement. And the creditor must put his mark on this agreement stating that he is not against the transfer. Such consent is required by paragraph 1 of Article 391 of the Civil Code of the Russian Federation.

Or you can enter into a tripartite agreement. The creditor's signature on it will mean his consent.

By default, the original and new debtors are jointly and severally liable to the creditor. That is, the creditor can demand that the debtors fulfill the obligation jointly. He also has the right to make such a demand to each of them separately.

At the same time, in the debt transfer agreement, the parties may also provide for subsidiary liability. It assumes that if the new debtor does not fulfill the demand, then the original debtor is obliged to fulfill it.

It is possible to completely release the original debtor from the obligation (clause 3 of Article 391 of the Civil Code of the Russian Federation).

Civil aspects

The relationship between the parties when transferring a debt (regardless of the nature and type of debt) is regulated by paragraph two of Chapter 24 “Change of persons in an obligation” of the Civil Code of the Russian Federation.
The transfer of debt is understood as the transfer of obligations under an agreement from the debtor to another person, carried out with the consent of the creditor and in the proper form, as a result of which the place of the previous debtor in the obligation is taken by a new one, while maintaining the content of the obligation itself (Article 391 of the Civil Code of the Russian Federation). As jurisprudence emphasizes, the purpose of debt transfer is to release the original debtor from the obligation while simultaneously assigning it to the new debtor while preserving the rights of the creditor. In this case, the obligation must be transferred in its entire legal integrity, preserving the security and objections that may be associated with the debt (resolution of the Federal Antimonopoly Service of the Volga District dated 10.04.

https://www.youtube.com/watch?v=ytpress

Within the meaning of clause 1, 2 tbsp. 391 of the Civil Code of the Russian Federation, the identity of the debtor is of great importance for the creditor, who, when concluding an agreement, takes into account his property status, commitment and other qualities, and therefore the legality of the transfer of debt is associated with the need to obtain the consent of the creditor. The creditor's consent must be in writing, signed by his authorized person and clearly express consent to the transfer of debt (resolutions of the Federal Antimonopoly Service of the Ural District dated 08/09/2011 N F09-9992/10 and dated 08/29/2007 N F09-7906/06-S4).

In general, after obtaining the consent of the creditor and concluding an agreement on the transfer of debt, the new debtor is given the contract, appendices to the contract and copies of documents indicating the occurrence of the obligation (invoices, acceptance certificates, invoices, payment documents, etc.).

Clause 3 of Art. 423 of the Civil Code of the Russian Federation establishes that a contract is assumed to be for compensation unless otherwise follows from the law, other legal acts, content or essence of the contract.

Due to the compensability of the contract, in cases where there is no provision in it about the price of the transferred debt, the debtor is obliged to compensate the new debtor for the cost of the debt transferred by him (see, for example, the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated July 23, 2012 N F01-2700/12).

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From the moment the debt is transferred, the person who has withdrawn from the obligation is not liable for failure to fulfill obligations under the contract by the new debtor, who from that moment must be presented with the requirements arising from the contract (see, for example, resolutions of the AS of the Far Eastern District dated October 5, 2015 N F03-4113/15 on case N A51-4547/2015, Eighth Arbitration Court of Appeal dated 03/19/2014 N 08AP-157/14, FAS Moscow District dated 11/09/2007 N KG-A40/11472-07, AS of the Komi Republic dated 09/22/2005 N A29-206 /05-1e).

How are accounts receivable sold?

The sale of receivables is accompanied by the conclusion of an assignment agreement. Assignment - assignment of the right to claim a debt - an agreement according to which the original owner of the debt transfers to a new person the right to claim it. The original owner is called the assignor, and the new owner is called the assignee. As a result of concluding such an agreement, the debtor will repay its obligations to the original creditor to the assignee. For an assignment agreement, the consent of the debtor is not mandatory, unless otherwise provided in the agreement with him. But the debtor must be informed in writing about a change in the owner of the right of claim (Article 382 of the Civil Code of the Russian Federation).

You can familiarize yourself with the structure of the purchase and sale agreement for receivables in the article “Purchase and sale agreement for receivables - sample”.

Next, we will consider the procedure for accounting for the sale of receivables from the buyer for goods, works, and services sold to him.

We purchase accounts receivable

Source: Audit

By acquiring the rights of claim, its buyer (assignee) enters into an assignment agreement (agreement on assignment of the right of claim) with the seller of the claim (assignor). In this article we will look at how to take into account the receipt of such a requirement by the assignee.

Assignment agreement

Assignment of the right of claim is one of the ways of changing persons in an obligation, i.e., changing the creditor. According to paragraph 1 of Article 382 of the Civil Code of the Russian Federation, the right (claim) belonging to the creditor on the basis of an obligation may be transferred by him to another person under a transaction (assignment of the claim).

A creditor who has assigned a claim to another person is obliged to transfer to him documents certifying the right of claim and provide information relevant for the implementation of the claim (clause 2 of Article 385 of the Civil Code of the Russian Federation).

The agreement for the assignment of the right of claim must be drawn up in the form provided for by the current legislation for the main agreement. If the assignment is made under a transaction that requires state registration, then the assignment agreement must also be registered. Otherwise, such a transaction will be considered invalid and the assignment agreement will be considered void.

According to Article 390 of the Civil Code of the Russian Federation, the original creditor who assigned the claim is responsible to the new creditor for the validity of the transferred right. Therefore, if the claim is declared invalid, the assignor will have to compensate the buyer of the claim for all losses incurred.

In order to avoid incurring losses, the assignee must first check not only the assignor, but also the debtor. It is important to establish whether the debtor will be able to repay the debt and whether he has liquid assets.

You should also not forget that the assignment agreement must be compensated. However, Chapter 24 of the Civil Code of the Russian Federation does not directly indicate whether the assignment should be compensated. Therefore, the contract must necessarily define the appropriate agreement price. Otherwise, the transaction may be recognized as a gift agreement with all the ensuing consequences for the parties.

Who must notify the debtor of a change of creditor?

To transfer the rights of the creditor to another person, the consent of the debtor is not required.

Exceptions are cases provided for by contract or legislation. The basis is paragraph 2 of Article 382 of the Civil Code of the Russian Federation. The debtor must be notified in writing that the rights of the original creditor are transferred to a new person.

This must be done in order for him to repay his debt (fulfill other obligations) in relation to the new creditor (Clause 3 of Article 382 of the Civil Code of the Russian Federation). The Civil Code of the Russian Federation does not say who should do this - the assignor or the assignee.

At the same time, if the debtor does not know about the change of creditor, adverse consequences may arise for the assignee. Without knowing about the assignment of the right of claim, the debtor can fulfill his obligations to the old creditor. Then the assignee will have to clarify the circumstances of the transaction with the assignor, since any claims against the debtor in this case will be untenable.

The debtor must also be notified because he has the right to:

– raise objections against the new creditor’s claim that he had against the original creditor at the time of receipt of notification of the transfer of rights under the obligation to the new creditor (Article 386 of the Civil Code of the Russian Federation). For example, objections may be related to the expiration of the statute of limitations on the assigned claim, etc.;

– in case of assignment of a claim, set off against the claim of the new creditor your counterclaim to the original creditor (Article 410 of the Civil Code of the Russian Federation).

Thus, notifying the debtor about the change of creditor (i.e., about the assignment of the right of claim) is in the interests of the assignee, since this will allow him to avoid all the adverse consequences associated with the assignment of the right of claim. The form by which the debtor must be notified is not established by law. Therefore, such a document can be drawn up in any form.

However, by agreement of the parties to the assignment agreement, the assignor may also notify the debtor. The law does not prohibit this. This conclusion allows us to draw paragraph 3 of Article 382 of the Civil Code of the Russian Federation.

Accounting

Receivables acquired by the assignee under an agreement for the assignment of the right of claim are reflected as part of financial investments (clause 3 of PBU 19/02 “Accounting for financial investments”, approved by order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n). Financial investments are accepted for accounting at their original cost.

The debit of account 58 “Financial investments” reflects the acquired right of claim at the actual costs of its acquisition. Such costs include:

– amounts paid in accordance with the agreement to the seller (assignor);

– other expenses directly related to the acquisition (for example, consulting services, intermediary fees).

This is stated in paragraphs 8 and 9 of PBU 19/02.

On the date of signing the assignment agreement, the following entries will be made in accounting:

Debit 58 Credit 76

– the right to claim under the assignment agreement has been acquired.

Repayment of debt to the assignor will be reflected by the following posting:

Debit 76 Credit 51 (50)

– the debt to the assignor under the assignment agreement has been repaid.

For the loan, accounts 58 reflect the write-off of the right of claim (when the debtor repays his obligations). The cost of the right of claim (including acquisition costs) is taken into account as part of other expenses (clause 11 of PBU 10/99 “Expenses of the organization”, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n). The amount received from the debtor is included in other income (clause 7 of PBU 9/99 “Income of the organization”, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n).

Transactions on the implementation of the right of claim are reflected in the manner prescribed for accounting for transactions on the sale of financial investments, i.e. through account 91 “Other income and expenses”. The following entries will be made in accounting:

Debit 76 Credit 91

— accounts receivable were sold;

Debit 91 Credit 58

— the initial cost of the right of claim is written off;

Debit 91 Credit 68

- VAT is charged on the amount of excess sales over the book value;

Debit 51 (50) Credit 76

- funds received from debtors.

This procedure follows from the Instructions for the chart of accounts, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

Tax accounting

The procedure for reflecting the assignment of the right of claim by the assignee when calculating taxes depends on the taxation system that he applies. Let's consider two options.

The company applies a general taxation system

When calculating income tax, income and expenses associated with the acquisition of receivables are recognized as income and expenses from the sale of financial services. In this case, it is necessary to include in income the amount of debt that the debtor repays, and in expenses - the amount that was paid to the assignor when acquiring the receivables. The basis is paragraph 3 of Article 279 of the Tax Code of the Russian Federation.

If the costs associated with the acquisition of the right of claim exceed the income received from this transaction, then the resulting difference is recognized as a loss.

Such a loss is not taken into account when calculating income tax. That is, expenses from the sale of the right of claim (the cost of the acquired right) can only be taken into account in an amount not exceeding the income from the same operation. Tax authorities also adhere to this position (see, for example, letter of the Federal Tax Service of Russia for Moscow dated November 21, 2006 No. 19-11/101852).

The excess of the amount of the repaid obligation over the purchase price of the debt is subject to VAT. This rule applies only if the monetary claim arises from contracts for the sale of goods (works, services), the transactions of which are subject to VAT. Such rules are contained in paragraph 2 of Article 155 of the Tax Code of the Russian Federation.

Example 1

In July, JSC Shpilka acquired from LLC Lodochka the right of claim (accounts receivable) to JSC Siluet. The amount of debt is 780,000 rubles. The acquired right of claim arises from a contract for the sale of goods, which is subject to VAT at a rate of 18 percent.

The right to claim the debt was acquired for 700,000 rubles. based on the assignment agreement, which was signed on July 20. In the same month, Shpilka transferred money for the acquired right of claim to Lodochka.

JSC Shpilka exercised its right of claim in August.

Shpilka's accountant reflected these transactions as follows.

July:

Debit 58 Credit 76

– 700,000 rub. – the right to claim under the assignment agreement has been acquired;

Debit 76 Credit 51

– 700,000 rub. – payment was made to the assignor for the acquired receivables.

August:

Debit 76 Credit 91

– 780,000 rub. – accounts receivable were sold;

Debit 91 Credit 58

– 700,000 rub. – the initial cost of the acquired right of claim is written off;

Debit 91 Credit 68

– 12,203 rub. ((780,000 rub. – 700,000 rub.) × 18%: 118%) – VAT is charged on the amount of excess sales over the book value;

Debit 51 Credit 76

— 780,000 rub. – funds were received from the debtor OJSC Silhouette.

When calculating income tax for August, the accountant took into account 780,000 rubles. as part of income and 700,000 rubles. as part of expenses.

* end of example 1

Regardless of the chosen object of taxation, a simplified organization must take into account income in accordance with the requirements of Article 346.15 of the Tax Code of the Russian Federation. The amount received from the debtor in payment (repayment) of the claim is taken into account in income on the date of receipt of the money. In this case, the income must include the entire amount received, i.e., the cost of the debt, and the amount of penalties or interest for the use of other people’s funds, if any. Reason - paragraph 1 of Article 346.17, paragraph 3 of Article 250, paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation. A similar conclusion is contained in the resolution of the Federal Antimonopoly Service of the North Caucasus District dated January 29, 2007 No. F08-6847/2006-1A.

And if an organization pays a single tax on the difference between income and expenses, it will not be able to take into account the cost of acquiring the right of claim (property right) as expenses. This is explained by the fact that this type of expense is not included in the closed list given in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

Example 2

Saturn LLC, which uses the simplified tax system with the tax object “income minus expenses,” entered into an assignment agreement on June 18, 2009, receiving under it from Neptune CJSC a demand for debt repayment in the amount of 500,000 rubles. and payment of a penalty in the amount of 50,000 rubles.

On June 19, Saturn LLC, according to the assignment agreement, transferred RUB 450,000 to Neptune CJSC. and presented the debtor with a demand for repayment of the debt.

On June 30, the debtor transferred RUB 550,000 to the assignee’s account. (500,000 + 50,000).

In the book of income and expenses of Saturn LLC, in the column “Income taken into account when calculating the tax base,” the accountant will write down the amount of 550,000 rubles.

Accounting: with the lender

Debit and credit using examples in the article: what is debit and credit in simple words.

For the creditor, the transfer of debt only means replacing the debtor in the obligation. Therefore, if your organization acts as a creditor, then reflect the transfer of debt in accounting with the following posting:

Debit 62 (58, 76...) “New debtor” Credit 62 (58, 76...) “Original debtor” - reflects the amount of debt transferred by the debtor to another person.

This must be done on the effective date of the debt transfer agreement.

When payment is received from the new debtor (the obligation is repaid), make the following entry in accounting:

Debit 50 (51, 60, 76...) Credit 62 (58, 76...) “New debtor” - payment has been received (offset has been made) to repay the debt under the agreement from the new debtor.

This procedure follows from the Instructions for the chart of accounts (accounts 58, 62, 76).

How is the assignment of debt between legal entities reflected in accounting?

According to clause 3 of PBU 19/02, DZ, which was purchased under an assignment agreement, is an object of financial investment, taking into account compliance with a list of criteria.

Therefore, in the case of acquiring a DZ assignment under an agreement, it is important that the following conditions are met:

• there is available documentation that will confirm the right to obligations;
• along with the debt, the assignee receives financial risks associated with the obligation;
• future economic benefits pass to the assignee.

The assignee has no right to change the terms of the original agreement. In this case, the transaction may be challenged in the future.

If all these points are met, then the assignee takes into account the acquired debt in the account. 58 “Financial investments”.

The assignee reflects the acquired debt at the cost of all costs that it incurred during the acquisition process:

• expenses that were paid to the assignor under the concluded agreement;
• expenses for services that were required to purchase finance. attachments;
• remuneration paid to intermediary organizations.

Allocation of the VAT amount is required only if the purchased debt was formed as a result of the functioning of an agreement for the sale of goods (services or work). In such a situation, VAT is required to be charged on the excess of the debt that needs to be repaid over expenses. The tax is calculated - 18/118 or 10/110 (clause 2 of article 155; clause 4 of article 164 of the Tax Code of the Russian Federation).

And then the assignor, in turn, takes into account the requirements for the assignment agreement on the account. 91.

The debtor reflects the amount on the required account, on which the analytics must be present. Therefore, when a creditor changes, the debtor must reflect the changes in analytical accounting.

From the date of signing the agreement, the primary lender writes off the debt - the obligation of a specific borrower.

Postings under the assignment agreement with the debt seller

In accounting, referring to clause 7 of PBU 9/99 “Income of the organization” (Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n), income from the sale of debt is taken into account as from the sale of other assets as part of other income. Proceeds from the sale of debt are credited to the account. 91 in correspondence with the other debtors account. At the moment of transfer of debt, the realized debt recorded in the assignor’s account is also written off. 62. Consequently, the following entries are made in the assignor’s accounting:

• Dt 76 Kt 91.1 - revenue from the sale of debt is displayed;
• Dt 91.2 Kt 62 - the amount of receivables sold is written off;
• Dt 51 (50) Kt 76 - funds were credited for the assignment of the right of debt.

According to Art. 146 of the Tax Code of the Russian Federation, the transfer of rights is subject to VAT. Art. 155 of the Tax Code of the Russian Federation establishes the taxation procedure for this situation. Thus, during the initial assignment of debt arising as a result of the sale of goods and services subject to VAT, the original creditor charges VAT on the positive difference between the income from the assignment and the amount of the receivables sold. If the amount of the assignment is less than or equal to the buyer's debt, no VAT arises.

If, as a result of the sale of receivables, the seller incurred a loss, it must be reflected correctly in accounting. ConsultantPlus experts explained in detail how to do this correctly. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

VAT accrual is reflected by posting:

Dt 91.2 Kt 68.

In the case of a subsequent assignment, the VAT basis is determined for its seller as the difference between the income received from its buyer and the amount originally spent on acquiring the debt.

The financial result from the assignment of debt is accordingly determined as the difference between credit and debit turnover on the account. 91, as a rule, it is negative.

The tax accounting of the debt seller will also include income and expenses. In this case, the date of receipt of income will be the date of signing the act of assignment (clause 5 of Article 271 of the Tax Code of the Russian Federation). When the assignment is unprofitable, the provisions of Art. 279 Tax Code of the Russian Federation. Thus, if the transfer of debt was carried out after the payment deadline established by the parties to the transaction, the resulting loss can be taken into account in the calculation of income tax in a total one-time amount on the date of assignment. If the assignment agreement was concluded before this period, to accept the loss you must be guided by clause 1 of Art. 279 of the Tax Code of the Russian Federation and accounting policies .

You can familiarize yourself with the procedure for normalizing losses and see an example in the material “Losses from the assignment of a claim from January 1, 2015 are taken into account according to the new rules.”

Debt transfer: postings

Since the transfer of debt does not imply its sale for payment to another party, when a transfer is made, information is reflected only in the analytical accounting of all parties: the creditor and debtor change.

We will show what accounting entries will be made in the accounting of the parties when transferring the debt.

Initial data (all transactions for the same amount):

Accounts used (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

• 10 "Materials";
• 41 "Products";
• 60 “Settlements with suppliers and contractors”;
• 62 “Settlements with buyers and customers”;
• 90 "Sales";
• 91 “Other income and expenses.”

Organizations cannot make a triple offset, because Organization A has no debt to Organization C.

Organizations B and C decided to transfer to Organization C the debt of Organization B to Organization A. Organization A agrees with the transfer of the debt.

In this case, the following changes will occur in the accounting of the parties:

You can find more complete information on the topic in ConsultantPlus.

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Accountant forum:

Transfer of costs between budgetary institutions

Source: Specialists

Experts from the Legal Consulting Service GARANT A. A. Semenyuk and V. V. Pimenov will tell you how to formalize the transfer of costs for unfinished construction and receivables between government institutions subordinate to one main manager.

Consider the following situation. The government agency plans to transfer, within the framework of budgetary activities, the costs of construction in progress and receivables to another government customer (the government agency), subordinate to the same main manager as the transferring institution. In the accounting of the transferor, the costs were distributed to accounts 0 106 01 000 “Capital investments in fixed assets” and 0 206 00 000 “Settlements for advances issued”.

What accounting entries should be used to document the transfer of costs, what primary documents should be drawn up?

In the situation under consideration, the specific procedure for transferring receivables and expenses (including the procedure for documenting such transactions) between budgetary institutions can be determined by the main manager of budgetary funds.

Before the transfer of assets in the manner prescribed by the Methodological Guidelines for Conducting an Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 (hereinafter referred to as the Guidelines), an inventory may be carried out.

So, for example, for unfinished capital construction, the inventories indicate the name of the object and the volume of work performed on this object for each individual type of work, structural elements, equipment, etc. At the same time, it is checked whether the equipment transferred is included in the unfinished capital construction into installation, but the installation has not actually started; condition of mothballed and temporarily stopped construction facilities (clause 3.32 of the Methodological Instructions).

Regardless of the inventory, the transfer of accounting data on non-financial assets and receivables can be formalized by acts developed by the institution independently, including all mandatory details that are provided for by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n “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 academies of sciences, state (municipal) institutions and Guidelines for their application" (hereinafter referred to as Order No. 173n).

In particular, the following forms can be used:

• Inventory list (matching statement) for objects of non-financial assets (form 0504087);
• Inventory list of settlements with buyers, suppliers and other debtors and creditors (form 0504089).

In addition, the Methodological Instructions for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions (Appendix No. 5 to Order No. 173n) when processing settlements arising from transactions of acceptance and transfer of property and (or) obligations between institutions and the separate structural divisions (branches) created by them, vested with the authority to maintain accounting records, including during reorganization, the execution of a Notice is provided (form 0504805), which is generated in two copies, one copy for each institution involved in the acceptance and transfer of property and (or) obligations.

BASIC: income tax

For the creditor , replacing the debtor has no meaning. With the accrual method, sales revenue is already taken into account (clauses 1, 3, Article 271 of the Tax Code of the Russian Federation). If the creditor uses the cash method, then income must be recognized on the date of receipt of funds from the debtor's counterparty (new debtor) (clause 2 of Article 273 of the Tax Code of the Russian Federation).

In the accounting of the original debtor, the costs of purchasing goods (work, services) must be reflected in the general manner, despite the fact that the payment debt was transferred to the counterparty (clause 1 of Article 272 of the Tax Code of the Russian Federation). Using the accrual method, recognize the cost of purchased goods as expenses regardless of their payment (clause 1 of Article 271, clause 1 of Article 272 of the Tax Code of the Russian Federation). If you use the cash method, then the goods are considered paid on the date of transfer of the debt (clause 2 of Article 273 of the Tax Code of the Russian Federation).

For a new debtor, the debt transfer operation itself will not be reflected when calculating income tax. That is, such an operation will not affect either income or expenses. After all, he simply participates in the calculations.