Accounting for fixed assets in a non-profit organization. Accounting for wasps in a non-profit organization. How to reflect the cost of fixed assets in the report on the intended use of funds

30.09.2021

"Auditor's sheets", 2006, N 3
ACCOUNTING FOR FIXED ASSETS IN NON-PROFIT ORGANIZATIONS
Fixed assets (hereinafter referred to as fixed assets) traditionally occupy one of the key places among accounting objects. The rules for the formation of information about fixed assets in accounting for all organizations (with the exception of credit and budgetary ones), including non-profit ones, are established by PBU 6/01, Guidelines for the accounting of fixed assets, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n, as well as Methodological recommendations on the application by non-profit organizations of certain Provisions on accounting and the formation of certain indicators of financial statements, developed by specialists of the NP "Institute of Professional Accountants and Auditors of the Moscow Region" (hereinafter - the Methodological Recommendations).
The new edition of PBU 6/01 must be applied when compiling financial statements for 2006. The previous edition of PBU 6/01 applies to the annual accounts for 2005. In accordance with the previous version of paragraph 4 of PBU 6/01, for the purposes of accounting, fixed assets are assets that meet the following conditions:
a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;
b) use for a long time, i.e. a useful life of more than 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not expect the subsequent resale of these assets;
d) the ability to bring economic benefits (income) to the organization in the future.
In the same paragraph 4 PBU 6/01 it is said that "the useful life is the period during which the use of an object of fixed assets generates income for the organization."
Until recently, the criteria for recognizing objects as fixed assets remained the "cornerstone" of accounting for non-profit organizations, since the definition of fixed assets itself gave rise to certain problems, not taking into account the specifics of the activities of a non-profit organization. In economic periodicals, the idea was expressed that, since one of the mandatory criteria for classifying objects as fixed assets is the ability to generate income, the property of non-profit organizations that are not engaged in entrepreneurial activities cannot be referred to as fixed assets. The authors of such publications (for example, the chief accountant of the Moscow Patriarchate N.A. Deryuzhkina) proposed to take into account property objects with a long service life and a value of more than 10 thousand rubles. on a synthetic account 10 "Materials". Based on the requirements based on IFRS 16 "Fixed Assets" (clause 7 of the "Recognition of Fixed Assets" section), it can also be concluded that fixed assets should not include those objects of non-profit organizations that are acquired or received for the purpose of use in the main statutory non-entrepreneurial activities, i.e. do not serve to generate income.
In continuation of this dispute, representatives of the Ministry of Finance of Russia at meetings of the Club of Accountants of Non-Profit Organizations voiced the opinion of their department, which is that in practice, the heads of accounting services of non-profit organizations should not be guided by the criterion "d" when recognizing an object as a fixed asset, since compliance with this condition is in direct contradiction with the general purpose of the existence of non-profit organizations, which is to achieve public benefits and is not aimed at making a profit as its main goal. Subsequently, the Ministry of Finance of Russia consolidated its position in Letter No. 07-05-06/89 dated March 28, 2005.
Paragraph 4 of PBU 6/01 in the latest edition was supplemented with a new provision relating to the fixed assets of non-profit organizations, namely, the conditions under which a non-profit organization can recognize property as objects of fixed assets are clearly defined. A non-profit organization accepts an object for accounting as a fixed asset if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for the management needs of a non-profit organization, and also, if the conditions set out in paragraphs. b and c above.
This put an end to this controversial issue, and if a non-profit organization acquired or received as a gift an asset that meets the above criteria, it can safely take this asset into account in accounting as an object of fixed assets.
Forms of primary documentation for accounting of fixed assets and brief instructions for filling them out were approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 N 7 "On approval of forms of primary accounting documentation for accounting for fixed assets."
Fixed assets can enter a non-profit organization in the event of their acquisition, construction and manufacture on their own, as well as receipt as targeted income and are accepted for accounting at their original cost. The initial cost of fixed assets purchased for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, including VAT, which is a non-refundable tax if fixed assets are acquired at the expense of targeted funds and for further use in the main non-business activity. Actual costs for the acquisition and construction of fixed assets are determined taking into account the amount differences that arise in cases where payment is made in rubles in an amount equivalent to the amount in a foreign currency.
The actual costs associated with the acquisition and construction of fixed assets are reflected in the debit of account 08 "Investments in non-current assets" in correspondence with the settlement accounts. When an object is accepted for accounting, the actual costs are written off from account 08 to the debit of account 01 "Fixed assets".
In the case of directing funds for targeted financing not for current maintenance, but for the acquisition of fixed assets, the corresponding amount of targeted financing is debited from the debit of account 86 "Target financing" to the credit of account 83 "Additional capital", subaccount "Fund in fixed assets". This position is shared by the employees of the Institute of Professional Accountants and Auditors of the Moscow Region, as set out in the Guidelines. To many specialists in the field of accounting of non-profit organizations, such an accounting entry seems to be erroneous. According to these experts, this correspondence of accounts refers exclusively to commercial organizations, since the very concept of capital is alien to the activities of non-profit organizations.
In practice, some professionals in the field of accounting for non-profit organizations, following the stated point of view:
1. Use a separate sub-account "Fund in fixed assets" of account 86 to account for the funds of targeted financing spent on the acquisition of fixed assets (debit 86, sub-account "Unused targeted income", credit 86, sub-account "Fund in fixed assets").
2. Apply account 98 "Deferred income", sub-account "Grant-free receipts" (debit 86, credit 98, sub-account "Grant-free receipts").
3. Form reserves for future expenses using account 96 "Reserves for future expenses".
A non-standard, but certainly logical approach is often used - to use account 96 by opening a sub-account "Reserve of expenses according to the estimate", and to account 86 open sub-accounts: "Unused targeted income" (86-1) and "Target income invested in non-current assets" (86-2). Thus, the acquisition of fixed assets at the expense of targeted income of a non-profit organization (if such costs are provided for in the estimate) is reflected in the following accounting entries:
Debit 86-1, Credit 96, sub-account "Reserve of expenses according to the estimate" - expenses according to the estimate for the next month have been accrued,
Debit 08, Credit 60, including VAT, - an asset was purchased at the expense of targeted income,
Debit 08, Credit 60, 70, 76, etc., including VAT, reflect loading and unloading, transport, installation works,
Debit 01, Credit 08 - the object is accepted on the balance sheet at its original cost,
Debit 60, 70, 76, Credit 50, 51 - payment was made for the fixed asset object and the costs associated with its acquisition,
Debit 96, sub-account "Reserve of expenses according to the estimate", Credit 86-2 - reflects the source of financing for the acquisition of the fixed asset.
The argumentation in this case is that in the accounting it is necessary to indicate from which sources the OS was received. In this case, the target funds of the non-profit organization, reserved by the estimate, are not spent, but only change their form, so that their total amount is preserved.
An accountant of a non-profit organization, like an accountant of any commercial organization, has the right to express his professional opinion, since the principle of maximum accountability and transparency in the formation of financial statements is relevant in the non-profit sector. In the accounting policy for the purposes of accounting of a non-profit organization, the choice of accounting option should be fixed.
If the source of acquisition of fixed assets is the profit received as part of the business activities provided for by the constituent documents of a non-profit organization, then the above accounting entries will not reflect the real state of affairs and mislead users of financial statements. At the same time, it is necessary to remember the requirement for the priority of the economic content of facts and business conditions over their legal (legal) form, formulated in paragraph 7 of Sec. 2 PBU 1/98.
The initial cost of fixed assets received by a non-profit organization as targeted income, including when the organization is initially vested with property (since most non-profit organizations do not form an authorized capital when they are created), is usually determined based on their current market value as of the date of acceptance for accounting.
The initial cost of fixed assets acquired under agreements providing for the fulfillment of obligations (payment) in non-monetary assets is recognized as the cost of valuables transferred or to be transferred by an organization, which is established based on the price at which, in comparable circumstances, an organization usually determines the cost of similar valuables.
The valuation of fixed assets, the value of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the exchange rate of the Bank of Russia in force on the date of acceptance of fixed assets for accounting. The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for cases of completion, additional equipment, reconstruction, modernization and partial liquidation.
Reconstruction (modernization) of fixed assets:
1) increases its initial cost if, as a result, the initially adopted normative indicators of the functioning of this object are improved (increased);
2) reduces its initial cost, if it involves the partial liquidation of this object.
An increase or decrease in the initial cost of an asset as a result of reconstruction (modernization) is made in the amount of the organization's actual costs for its implementation. As a result of reconstruction (modernization), the initial cost of fixed assets is transformed into replacement cost.
In accordance with paragraph 15 of Sec. 2 PBU 6/01, only a commercial organization can reassess fixed assets. According to some experts, there are no grounds for prohibiting non-profit organizations from revaluing fixed assets, and the introduction of this rule significantly infringes on the rights of non-profit organizations in the field of fixed asset accounting.
The issue of accruing depreciation for fixed assets of non-profit organizations is ambiguous. In accordance with paragraph 17 of PBU 6/01, depreciation is not charged in accounting for fixed assets of non-profit organizations. According to the Methodological Recommendations, depreciation is not charged on all fixed assets, regardless of what source (target revenues or profits from entrepreneurial activity) they are acquired from, as well as the fact of their use in entrepreneurial activities. For these facilities, depreciation is charged at the end of the reporting year according to the established norms of depreciation charges (since 2006, only the straight-line method has been applied). The movement of depreciation amounts for the specified objects is accounted for on a separate off-balance account 010 "Depreciation of fixed assets". When determining the annual depreciation rate, organizations can be guided by the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1.
In our opinion, in accordance with the civil legislation of the Russian Federation, a non-profit organization can carry out entrepreneurial activities only to achieve the goals for which it was created, and the net profit from entrepreneurial activity is the source of the organization's statutory activities and the formation of its property according to the estimate. Thus, according to p. 120 sect. 1 "Non-current assets" of the balance sheet (form N 1) of the fixed assets of a non-profit organization are reflected at their original cost, and not at their residual value. As the editor-in-chief of the magazine "Non-Profit Organizations in Russia" M.L. Makalskaya, the accepted procedure for accounting for fixed assets of non-profit organizations on the balance sheet, and their depreciation - off the balance sheet leads to the fact that the balance sheet currency is unreasonably overestimated.
Many specialists in the field of accounting of non-profit organizations find it unfair that non-profit organizations cannot depreciate in accounting for fixed assets acquired with funds received as a result of doing business, given that in modern business conditions, only a multi-channel system helps non-profit organizations to survive and succeed. attracting funds and income from entrepreneurial activities in most non-profit organizations account for the largest share in the total amount of income.
Note that, in accordance with Art. 256 of the Tax Code of the Russian Federation, depreciation can take place in the activities of a non-profit organization, subject to the following conditions:
1) the fixed asset object was acquired at the expense of profit from entrepreneurial activity;
2) by the administrative document, this object is assigned to the site of entrepreneurial activity, i.e. actually used to generate income;
3) the initial cost of the object - more than 10,000 rubles;
4) useful life of the object - more than 12 months;
5) the accounting policy of the non-profit organization defines the depreciation method.
Thus, in the tax legislation, special attention is paid to the means by which the asset was acquired and what it is actually used for. Consequently, non-profit organizations have been granted broader powers in this matter.
According to the chief accountant of the Union of Moscow Composers M.V. Koshkina, the requirement to calculate depreciation according to depreciation rates is incorrect, since the current regulatory framework puts an equal sign between the concepts of "depreciation" and "depreciation". And one cannot but agree with this. Professor M.I. Kutter, associate professor V.Yu. Pazderov and E.B. Deliboltoyan, conducting a historical analysis of these concepts, indicates that depreciation as an accounting technique has been known since the 14th - 15th centuries, but it has received the greatest development and systematic recognition since the middle of the 19th century, which was associated with the emergence and spread of joint-stock companies. Up to this point, depreciation was associated primarily with wear and tear, i.e. loss of value as a result of aging of objects under the influence of exploitation and moral factors (static concept). At present, depreciation has become part of the dividend policy mechanism (dynamic concept). The dynamic concept of depreciation was finally formulated in 1908 by E. Schmalenbach in the article "Depreciation". The modern interpretation of the concept of "depreciation" is inextricably linked with the formation of financial results. Acting as one of the elements of the cost of the manufactured product and, accordingly, the expenses of an economic entity, depreciation should be as adequate as possible to the income, which they also contributed to. A holistic view of the essence of depreciation can be obtained by considering it from two positions. On the one hand, depreciation allows you to reimburse the costs previously incurred for the acquisition of a fixed asset, on the other hand, to create a fund to replace it.
From the foregoing, we can conclude that if all the conditions listed in Art. 256 of the Tax Code of the Russian Federation are observed, then the amount of depreciation can be accrued on a monthly basis and attributed to expenses related to entrepreneurial activities carried out by a non-profit organization not only in tax accounting, but also in accounting. At the same time, in the accounting policy for accounting purposes, it is mandatory to note that the cost of fixed assets acquired from business income and used in commercial activities is repaid by depreciation (most often in a linear way).
In accordance with the working chart of accounts for account 01, sub-accounts "OS in commercial activities" and "PS in non-commercial activities" can be opened. However, in practice, non-profit organizations often face a situation where fixed assets acquired from business income are used both in commercial and non-commercial (statutory) activities, and in such a way that it is not possible to clearly separate them. As a rule, the chief accountant of a non-profit organization in such a situation prefers not to accrue depreciation on fixed assets.
OS objects worth no more than 10,000 rubles. per unit (in the previous version of PBU 6/01; starting from the reporting for 2006, the cost limit has been increased to 20,000 rubles) or another limit established in the accounting policy, it is allowed to write off the expenses for the execution of the estimate as they are put into operation, if the source of financing for these acquisitions was the targeted funds of a non-profit organization.
OS objects may be removed from an organization (including a non-profit organization) as a result of:
- sales to another legal or natural person;
- write-offs in case of moral or physical deterioration;
- transfers in the form of a contribution to the authorized capital of other organizations;
- liquidation in case of accidents, natural disasters and other emergencies;
- transfers under donation agreements;
- for other reasons.
When writing off an asset acquired at the expense of targeted financing or received by a non-profit organization as targeted income, due to obsolescence or physical depreciation, its initial cost is written off at the expense of additional capital (if this option is selected in the accounting policy for accounting purposes by a non-profit organization) , i.e. at the expense of those funds that served as a source of financing for its acquisition. To account for the disposal of fixed assets to account 01, it is recommended to open a sub-account "Disposal of fixed assets". The cost of the object being retired is transferred to the debit of this account, and the amount of accumulated depreciation is transferred to the credit. According to the leading expert of the Accounting Supplement of the weekly "Economics and Life" G. Kuzmin, when writing off objects for which depreciation was not charged, there is no need to use an intermediate transaction using this sub-account, therefore, the initial cost of such fixed assets is written off directly from the credit of account 01 to the debit of account 83.
Upon disposal of fixed assets, a non-profit organization must also write off the amount of depreciation accrued on the loan of off-balance account 010.
The write-off of the value of an asset acquired at the expense of income from entrepreneurial activity and used for its implementation, due to moral or physical depreciation, is reflected in accounting on the sub-account "Disposal of fixed assets" of account 01. The initial or replacement cost of the object is written off to the debit of this sub-account, and on credit of the specified sub-account - the amount of accrued depreciation. The residual value of the asset being retired is debited from the credit of the sub-account "Retirement of fixed assets" of account 01 to the debit of account 91 as an operating expense in accordance with paragraph 11 of Sec. 3 PBU 10/99. It should be noted that, according to some authors, the amount of the residual value of the asset being retired can be reflected directly in the debit of account 99 "Profit and Loss".
If, upon disposal of an asset, the organization receives income in the form of tangible assets, then they are credited to property accounts at the current market value as of the date the object is written off in correspondence with account 91 as operating income.
When a non-profit organization sells fixed assets, the proceeds from its sale are accepted for accounting in the amount agreed by the parties in the contract. Income and expenses from write-off of the sold object are reflected in the accounting records in the reporting period to which they relate.
As for the sale of objects for which depreciation was not charged, their initial cost, in accordance with the Methodological recommendations, is reflected in the entry: Debit 83, Credit 01. The amount of proceeds or receivables associated with the sale of the fixed assets object is reflected in the debit of the settlement accounting accounts and the credit of the account 91. On the date of sale on the credit of off-balance account 010, the amount of depreciation accrued on the sold object is written off.
If an asset is retired as a result of a barter transaction, then the amount of income or receivables is accepted for accounting at the cost of goods received or to be received by the organization. The value of goods received or receivable by an entity is based on the price at which, in comparable circumstances, the entity would normally charge similar goods or valuables. If it is impossible to establish the value of goods or valuables received or to be received by the organization, the amount of receipts or receivables is determined based on the current market value of the retiring object, if the current market value of this object is fairly easily determined, or based on the initial value of the retiring object minus accrued depreciation.
Upon disposal of fixed assets transferred as a contribution to the authorized capital of other organizations, their initial cost is debited from the credit of account 01 to the debit of account 76 "Settlements with various debtors and creditors".
Financial investments in the form of a contribution to the authorized capital of other organizations are accepted for accounting in an assessment equal to the initial cost of fixed asset assets transferred as a contribution.
In conclusion, we emphasize that non-governmental non-profit organizations do not use the budget Chart of Accounts (like state non-profit organizations funded from the budget) in their accounting, but a standard Chart of Accounts approved by the Ministry of Finance of Russia. However, there is no single approach to the registration of accounting aspects in relation to non-profit organizations. In this regard, the role and importance of professional judgment in the organization of accounting and the presentation of accounting (financial) statements increase in the activities of a non-profit organization.
E.I. Seregina
Chief Accountant
ANO "Methodological Center
accounting and auditing,
teacher
departments of accounting
and AHD VZFEI
Signed for print
15.02.2006

A non-commercial type organization is a special organizational and legal form, the activities of which are not aimed at activities for the purpose of making a profit. The association is created to resolve and promote public problems: protecting the rights of the population, conducting cultural, scientific or educational work, developing sports and protecting health, for religious and administrative purposes. How fixed assets are created (or otherwise the OS of a non-profit organization) - we will consider in our material.

OS income

According to the rules of the legislation of the Russian Federation, the assessment and accounting of fixed assets of non-profit structures is regulated by Order of the Ministry of Finance No. 26n. In order to achieve its goals, an NPO can conduct entrepreneurial activities, acquire and sell securities, own property in the form of structures, equipment, and land plots. These resources are the main means of NCOs.

The sources of formation of fixed assets are:

Profit from entrepreneurial activity.
Charitable contributions from interested businesses and individuals.

If the property received by the NCO as a targeted income is used by the association for non-commercial purposes, it is not subject to depreciation.

Fixed assets of NCOs are recorded in accounting at their original cost, the amount of which is determined depending on the source:

Fixed assets contributed to the statutory fund - the cost is set by agreement of the founders of the NPO.
fixed assets as donations, gratuitous contributions, targeted financing - the cost is determined by the market price as of the date of acceptance into accounting.
OS obtained as a result - the amount spent by the association on the construction (acquisition, manufacture) of products without VAT is taken into account.

The actual costs of NPOs for the transportation of objects, repairs, and arrangements are also included in the initial cost of fixed assets. Preliminary accumulation of costs included in the cost of the object is entered into account 08 "Investments in non-current assets" without taking into account the sources of fixed assets. Accounting for funds is carried out according to the act of acceptance and transfer of fixed assets (standard

A non-profit organization is endowed with property from the founder. Accounting entry Dt 01 Kt 86. for fixed assets and Dt10 Kt 86 for materials. Is additional wiring required in these cases Dt 86 Kt 83 "Fund of real estate and especially valuable movable property" ???? This is not state aid. This is an endowment of material resources from the founder - JSC Russian Railways Thank you.

Based on the content of the question, the non-profit organization received property (fixed assets, materials) free of charge in the form of a donation from a participant (member) of the non-profit organization for the conduct of statutory activities. In this situation, make the following entries in accounting:

Debit 08 Credit 86

- reflected gratuitous receipt of fixed assets;

Debit 01 Credit 08

- the fixed asset was put into operation;

Debit 86 Credit 83

- reflected the use of targeted funding;

Debit 10 Credit 86

- received materials under the donation agreement;

Debit 26 Credit 10

- reflected the use of materials;

Debit 86 Credit 26

- reflects the use of targeted funding.

Pavel Gamolsky, President of the Association "Club of Accountants and Auditors of Non-Commercial Organizations"

How does a non-profit organization account for fixed assets

What postings are made upon receipt of fixed assets free of charge

Fixed assets that come to the NCO free of charge, take into account at their current market value. The transactions to capitalize such a fixed asset are in the table below.

Contents of operation	Debit	Credit	Sum	primary document
The obligation under a donation agreement, payment of a membership fee, etc. is reflected.	76	86	45 000	donation agreement, etc.
Reflected the market value of the object	08	76	45 000	Act
Reflected the cost of delivery, assembly, installation	08	76	1500	contracts, deeds, invoices, etc.
Credited to property, plant and equipment	01	08	46 500	act of acceptance and transfer of fixed assets
The source of financing for the acquired fixed assets is reflected	86-1 and others.	83-1	46 500	accounting statement, income and expenses estimate

2. From the materials of the book "Non-profit organizations: legal regulation, accounting and taxation"

2.2.6.1. Acquisition, receipt of fixed assets

Unlike commercial organizations, for NPOs, when accepting assets for accounting as fixed assets, clause 4 PBU 6/01 “Accounting for fixed assets”, approved by order of the Ministry of Finance of Russia dated 30.03.2001 No. 26n, special criteria are established. Three conditions must be met at the same time:

the object is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in entrepreneurial activities carried out in accordance with the legislation of the Russian Federation), for the management needs of NCOs;
the object is intended to be used for a long time, i.e. a period of more than 12 months or a normal operating cycle if it exceeds 12 months;
the organization does not assume the subsequent resale of this object.

Assets for which these conditions are met and with a value within the limit established in the accounting policy of a non-profit organization, but not more than 40,000 rubles per unit, are reflected in accounting and reporting as part of inventories, that is, on account 10 “Materials ".

If the cost of objects is higher than 40,000 rubles, the NCO is obliged to reflect them as fixed assets. At the same time, when using objects in statutory activities, a non-profit organization must keep records through account 83 “Additional capital” (see letters of the Ministry of Finance of Russia dated July 31, 2003 No. 16-00-14 / 243 and dated February 19, 2004 No. 16-00-14 / 40).

In this regard, when accounting for fixed assets, entries are made on the debit of account 01 "Fixed assets" with the credit of account 08 "Investments in non-current assets" and at the same time on the debit of account 86 "Target financing" with the credit of account 83 "Additional capital" in part used for these purposes in accordance with the approved budget.*

Let us consider, using a specific example, how operations on the acquisition of fixed assets are reflected in the accounting of NCOs.

Example 2.2

A non-profit partnership purchased a projector at the expense of targeted funding for use solely for statutory purposes.

The cost of the projector is 59,000 rubles, including VAT - 9,000 rubles.

Invoice 60 - Invoice 51	- 59,000 rubles. - prepayment to the store;
Invoice 08 - Invoice 60	- 50,000 rubles. – reflected the cost of the projector as part of investments in non-current assets;
Invoice qty 19 – Invoice qty 60	- 9000 rubles. - reflects the VAT presented by the seller;
Invoice number 08 – Invoice number 19	- 9000 rubles. – reflected VAT as part of investments in non-current assets;
Invoice 01 - Invoice 08	- 59,000 rubles. – the projector was put into operation;
Invoice number 86 – Invoice number 83	- 59,000 rubles. - reflects the use of targeted funding.

But what if the NPO received the fixed asset free of charge, for example, in the form of a donation?

In this case, its initial cost is recognized as the current market value of the object on the date of acceptance for accounting as investments in non-current assets.

Example 2.3

The public organization received a tomograph as a donation. The market value of the object is 80,000 rubles.

The accountant recorded these transactions as follows:

3. From the directory

Typical postings of a non-profit organization (NPO)

Accounting for fixed assets
Acquisition of fixed assets
The fixed asset (hereinafter referred to as OS) is acquired for entrepreneurial activity
Listed to vendor per OS	60-2	51
Supplier invoice accepted	08	60-1
VAT on acquired fixed assets	19	60-1
Accepted for deduction of input VAT, if the activity for which the object was purchased is subject to VAT	68	19
VAT is included in the cost of fixed assets if the activity is not subject to VAT	08	19
Accepted for accounting OS	01	08
Advance issued	60-1	60-2
OS acquired at the expense of earmarked revenues for statutory activities
Listed to vendor per OS	60-2	51
Supplier invoice accepted	08	60-1
VAT on the acquired object	19	60-1
VAT included in the cost of the object	08	19
Accepted for accounting OS	01	08
Advance issued	60-1	60-2
The source of financing is reflected
- option 1	20-2 (86)	83-4
– option 2	86	86-9

Computer received 08 60 41 000 invoice Indicates the amount of VAT paid to the supplier 19-1 60 7380 VAT invoice included in the cost of the object, which will be used in income-generating activities exempt from VAT 68 19-1 7380 invoice, bank statement Computer accepted for accounting as an item of fixed assets 01 08 41,000 act of acceptance and transfer of an item of fixed assets The item of fixed assets was acquired at the expense of targeted receipts* Content of the transaction Debit Credit Amount Primary document Paid for the fixed asset 60-2 51 41 300 payment order, bank statement Computers received 08 60-1 41 300 invoice, invoice Advance payment paid to supplier credited 60-1 60-2 41 300 invoice Computer accepted for accounting as an item of fixed assets 01 08 41 300 act of acceptance and transfer of an item of fixed assets Reflected the source of financing for the acquired OS 86-1, etc.

The building is managed by a "simplifier"

However, a non-profit organization applies the simplified tax system, therefore, on the basis of paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, it is exempt from the obligation to pay corporate property tax. Consequently, in this case, the obligation to pay property tax does not arise for either the organization or the individual who transferred the fixed asset for operational management.
M. Filipenko Accounting and taxation expert Signed for publication 01.10.2007 ---- (C) Fin-Buh.ru.

OS 010 21 000 accounting statement-calculation Reflected the buyer's debt for the object being sold OS 76 91-1 64 900 contract, invoice The initial cost of the retiring object is written off OS 83 01 60 000 act of acceptance and transfer of the fixed asset The amount of depreciation accrued during the operation of the object OS 010 21,000 accounting statement-calculation Funds received from the buyer of fixed assets 51 76 64,900 bank statement Financial result from the sale of the fixed assets object (excluding other operations) 91-9 99 64,900 accounting statement-calculation Single tax accrued upon simplification (64 900 × 6%) 99 68 3894 accounting statement-calculation OSNO Is it possible to accrue depreciation in tax accounting for NCOs that received a fixed asset free of charge or acquired it at the expense of targeted funds and use it in their statutory activities, depreciation is not charged on it.

Features of accounting for fixed assets of non-profit organizations

Attention

This is directly stated in subparagraph 2 of paragraph 2 of Article 256 of the Tax Code of the Russian Federation. How to determine the proceeds from the sale When calculating income tax, the proceeds from the sale of an NCO's fixed asset are determined as its full selling price without VAT.

Info

It cannot be reduced by the cost of acquiring an object. Since targeted funds are not taken into account in income, then expenses at their expense are not taken into account either.

Important

In addition, the organization had no intention of using such property for the purpose of generating income. And deriving income is one of the conditions to be written off as expenses for the acquisition of an object.

This conclusion follows from paragraph 1 of article 252, paragraph 2 of article 251, article 250 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated February 5, 2010 No. 03-03-06 / 4/9. How to calculate VAT on the sale of a fixed asset There are two options for calculating VAT on the sale of a fixed asset for an NCO.

Taxation of a non-profit organization on the simplified tax system

The building is managed by a "simplifier"
Peculiarities of the use of osno-autonomous institutions (Lermontov Yu.M.)
Taxation of non-profit organizations

The building is managed by a “simplistic” Where in the balance sheet and explanations to it, NCOs reflect fixed assets In the balance sheet, the cost of fixed assets of NCOs is reflected in section 1 in the line “Fixed assets.” This must be done at full historical cost. Important Do not reduce it by the amount of wear. In the notes to the balance sheet, the cost of fixed assets of NCOs is reflected in section 2 "Fixed assets", table 2.1 "Presence and movement of fixed assets".
However, in this NCO table, the columns “Accumulated depreciation” and “Accrued depreciation” are renamed to “Accumulated depreciation” and “Accrued depreciation”, respectively.
In the situation under consideration, real estate transferred to the operational management of the organization is accounted for by it on the balance sheet as a fixed asset. And this means that a non-profit organization is recognized as a payer of property tax.
However, a non-profit organization applies the simplified tax system, therefore, on the basis of paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, it is exempt from the obligation to pay corporate property tax. Consequently, in this case, the obligation to pay property tax does not arise for either the organization or the individual who transferred the fixed asset for operational management.
M. Filipenko, accounting and taxation expert October 1, 2007
A non-profit organization can carry out entrepreneurial activity only insofar as it serves to achieve the goals for which it was created. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.
A non-profit organization may own or manage buildings, structures, housing stock, equipment, inventory and other property. A non-profit organization may own land plots or have other rights in accordance with the legislation of the Russian Federation.
Thus, non-profit organizations necessarily have fixed assets at their disposal.

That is, unlike the balance sheet, the table shows both the full initial cost and accrued depreciation. Attention This is stated in Note 6 to Appendix 3 to the Order of the Ministry of Finance of Russia dated July 2, 2010 No.

No. 66n. Peculiarities of use by conventionally autonomous institutions (Lermontov Yu.M.) Reflected the market value of the object 08 76 45 000 act Reflected the costs of delivery, assembly, installation 08 76 1500 contracts, acts, invoices, etc. Included in fixed assets 01 08 46 500 act acceptance and transfer of fixed assets The source of financing for the acquired OS 86-1, etc. is reflected. Instead of depreciation, NPOs accrue depreciation of fixed assets, which is not recognized as an expense.

Thus, the same accounting rules apply to objects received for operational management as to real estate objects subject to state registration of ownership. Namely, until the moment of state registration of the right of operational management, the organization has the right not to include the property in fixed assets.

2. The object of corporate property taxation for Russian organizations is movable and immovable property (including property transferred for temporary possession, use, disposal or trust management, contributed to joint activities), accounted for on the balance sheet as fixed assets in accordance with the established accounting procedure (clause 1, article 374 of the Tax Code of the Russian Federation).

1 How NPOs take into account fixed assets
2 What postings to reflect fixed assets for a fee
3 What postings are made upon receipt of fixed assets free of charge
4 Is it necessary to accrue depreciation in NPO accounting?
5 Where in the balance sheet and explanatory notes to it, NPOs reflect fixed assets
6 How to reflect the cost of fixed assets in the report on the intended use of funds
7 What postings to write off fixed assets
8 What transactions are made when selling fixed assets
9 BASIC
10 USN

Fixed assets in a non-profit organization (hereinafter referred to as NPO) are accounted for according to special rules different from those that are followed by commercial structures. For example, in NCOs, other entries in property accounting and accounting show such assets differently.
Where in the balance sheet and explanations to it, NCOs reflect fixed assets In the balance sheet, the cost of fixed assets of NCOs is reflected in section 1 in the line "Fixed assets". This must be done at full original cost. Do not reduce it by the amount of wear. In the notes to the balance sheet, the cost of fixed assets of NCOs is reflected in section 2 "Fixed assets", table 2.1 "Presence and movement of fixed assets". However, in this NCO table, the columns “Accumulated depreciation” and “Accrued depreciation” are renamed to “Accumulated depreciation” and “Accrued depreciation”, respectively. That is, unlike the balance sheet, the table shows both the full initial cost and accrued depreciation. This is stated in note 6 to Appendix 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.
An organization accepts an object for accounting as a fixed asset if it is intended for use in activities aimed at achieving the goals of creating this non-profit organization (including in business activities carried out in accordance with the legislation of the Russian Federation), for the management needs of a non-profit organization, and also if the above conditions 3 and 4 are met. The cost of fixed assets that are in the organization on the basis of ownership, economic management, operational management (including fixed assets leased, gratuitous use, trust management) is repaid by depreciation, unless otherwise PBU 6/01 "Accounting for fixed assets" (p.

Accounting for fixed assets in non-profit organizations has its own characteristics. And it raises many questions among those accountants who are just starting to work with NGOs. In this reference material, we will show how to reflect transactions in accounting and tax accounting when acquiring fixed assets at the expense of targeted financing, as well as when selling them.

Accounting

The reflection of operations for the acquisition of fixed assets in NPOs is reflected in the same way as in commercial organizations. With the exception of one nuance - VAT is included in the price as a non-refundable tax. However, for commercial organizations using the simplified tax system, the acquisition of fixed assets is reflected in the same way.

OS acquisition

Debit	Credit	Comment
60	51	paid OS
08	60	received OS
19 −1	60	the amount of VAT paid to the OS supplier
08	19 −1	VAT is included in the cost of fixed assets as a non-refundable tax (PBU 6/01, clause 8)
01	08	OS accepted.

Since the fixed assets are acquired at the expense of targeted funds, it should be reflected in account 86. There are two options:

Option 1

Comment 86 83 This option is recommended by the Ministry of Finance (though in response to private requests)

Option 2

Comment 86 86 −9 sub-account 9 "target receipts used for the acquisition of fixed assets"

The option you choose should be fixed in the accounting policy of the organization.

Wear

NCOs do not accrue depreciation on fixed assets; instead, depreciation is charged monthly on off-balance account 010. Even if the fixed asset is acquired at the expense of funds from entrepreneurial activities, depreciation is not charged on it in accounting, because such conditions are specified in PBU 6/01.

OS sale

In the case of the sale of fixed assets acquired at the expense of targeted funds, there are four options for recording transactions related to the sale. Which one is correct is a matter of debate among NPO experts.

1. Option for those who chose option 1 when purchasing the OS, i.e. made wiring Dt 86 — Kt 83.

Debit	Credit	Comment
76	91 −1	(1)
91 −3	68	(2)
01 −2	01 −1	(3) OS to be retired
91 −2	01 −2	(4)
51	76	(5) paid by OS buyer
91 −9	99	(6) financial results
010		(7) depreciation amount written off
86	83	(8) red reversal, restoration of the source of financing for the acquired fixed assets

2. The option is also for those who chose option 1 when purchasing the OS:

Debit	Credit	Comment
76	91 −1	(1) buyer's debt for fixed assets
91 −3	68	(2) VAT charged (by VAT payers)
01 −2	01 −1	(3) OS to be retired
83	01 −2	(4) write-off of the initial cost of fixed assets
91 −9	99	(5) financial results
010		(6) depreciation amount written off

3. Option for those who chose option 2 when purchasing an OS:

Postings (1) to (7) are the same as option 1.