Toilet okof

Decoding 340 KOSGU

In the new Instruction 209n, article 340 has been detailed, read more about it in a separate article. Now the increase in the cost of inventories should be attributed to the following sub-items:

• 341 - medicines and used for medical purposes by the Ministry of Health;
• 342 - food;
• 343 - fuel and lubricants;
• 344 - building materials;
• 345 - soft inventory;
• 346 - other circulating stocks (materials);
• 347 - MZ for the purposes of capital investments;
• 349 - other single-use inventories.

Other working stocks include:

• special equipment for R&D;
• spare parts for automobiles, computers, information and computing systems;
• kitchen tools;
• young animals;
• blank products;
• other MOH.

Almost all articles of KOSGU correspond to synthetic accounts for accounting for materials, except for 347 and 349. According to KOSGU 347, the receipt of materials, including construction, for overhauls should be reflected. In this case, purchases must be made according to CWR 243. Code 349 takes into account materials that were previously referred to KOSGU:

• - forms of strict reporting;
• - bottled water, if the organization does not have a central water supply, or according to the results of the study, a non-compliance of water with sanitary standards was revealed;
• souvenir and gift products not intended for resale.

The materials on the basis of Instruction 157n include the following assets, the period of use of which exceeds 12 months:

• equipment intended for installation;
• precious metals for prosthetics;
• disabled equipment intended for transfer to the population;
• building structures for installation;
• young animals;
• perennial plantations;
• container;
• linens;
• items for rent;
• fishing gear;
• forest roads to be reclaimed.

Depending on the type of inventories, select the appropriate subsection of article KOSGU 340 “Increase in the cost of inventories”. See the table for details of this article.

How to write off a mixer in a budgetary institution

Question: In the organization, all materials are issued on the basis of the Statement of Issuance of Material Assets for the Needs of the Institution (f. 0504210) (hereinafter referred to as the statement), and then the financially responsible person transfers these statements to the accounting department. The write-off of materials is carried out on the basis of the statement, or it is necessary to additionally draw up an Act on the write-off of inventories (f.

0504230) (hereinafter - the act)?

What materials are written off according to the statement, what - according to the act or the Requirement-invoice (f. 0315006)? Such questions are not uncommon. In Instructions N N 157n

Let's try to understand these and other issues related to the registration of operations for the movement and write-off of materials.
However, the user should not forget that:

• individual valuables after the expiration of their service life must be disposed of without fail (their list is indicated in the Decree of the Government of the Russian Federation of 16.06.1997 No. 720);
• End-of-life items may affect the quality of the finished product and/or be unsafe to use.

Therefore, it is important to write off overdue financial values ​​in time, taking care not of material savings, but of the life and health of people in contact with such property, and the harm caused to the environment. Group 3

Group 3

Recently, write-offs of material values ​​for reasons from this group are not uncommon.

How to capitalize washbasins, faucets, toilet bowls and plumbing pipes: to account 105.34 or to account 105.36? Are all these objects related to building materials, or rather, to sanitary materials, or are they other materials (account 105.36)?

After considering the issue, we came to the following conclusion: Washbasins, faucets, toilet bowls and plumbing pipes can be attributed to account 105 04 “Building materials”.

Justification for the conclusion: According to par.117 of the Instruction approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), inventory items are recorded on an account that contains, in addition to the analytical code of the synthetic account group (clause 37 of Instruction N 157n), the corresponding analytical code of the type of synthetic account of the object accounting. For example, "4" - building materials, "6" - other inventories.

This is due to technological progress and innovative technologies.

The rate of emergence of new technologies and progressive materials is increasing every year, therefore the rate of replacement of material values ​​with new and modern ones is also increasing.

Potential threats to business success in the form of material obsolescence lie in wait at every turn. For example, outdated office interiors can alienate some potential customers from the enterprise.

And the use of obsolete materials in the manufacture of products will deprive competitive advantages and lead to the loss of buyers and customers.

The basis for the write-off of material assets in the cases considered is also the write-off act (for details, see

In the second case, the write-off of material values ​​requires an individual approach, and in each case, the write-off is made on a commission basis.

Methods for writing off material values ​​should be reflected in the accounting policy of the enterprise. The detailing of write-off processes (templates of documents for write-off, the rules for their execution and reflection on accounting accounts, other aspects) are prescribed in the internal regulations of the enterprise (Regulations on accounting and writing off assets, orders, orders, instructions).

Thus, even before the start of the write-off of assets, the enterprise needs to regulate this process (develop internal regulations and instructions) and fix important accounting aspects in the accounting policy.

Write-off

Letter No. 20-12/89121.1 dated 06.10.2006 of the Federal Tax Service for the city of Moscow explains to organizations that it is necessary to take into account the costs of purchasing household materials not at the time of purchasing these goods, but as they are issued and written off, which, of course, should be confirmed by the relevant documents. These clarifications were given for taxation purposes, however, in the author's opinion, they can be applied to accounting as well.

Thus, the write-off of household materials must be drawn up by the Act on the write-off of inventories (f. 0504230). Paragraph 55 of Instruction N 25n provides for two methods for determining the actual cost of inventories when they are written off (vacation): at the actual cost of each unit and at the average cost. The method chosen by the institution is fixed by the provisions of the accounting policy.

In the accounting registers, the operation to write off household materials is accompanied by the posting:

Debit of accounts 1 401 01 272 “Expenditure of inventories”, 2 106 04 340 “Increase in the cost of manufacturing materials, finished products (works, services)”

Credit of account 1 (2) 105 06 440 “Decrease in the cost of other inventories”.

In accounting, these transactions should be recorded as follows:

Contents of operation	Debit	Credit	Sum, rub.
Detergents received (70 pieces)	1 105 06 340	1 302 22 730	1540
Detergents paid to suppliers (70 pieces)	1 302 22 830	1 304 05 340	1540
Written off according to the act issued to cleaners detergents based on the calculation needs for a month (20 pcs.)	1 401 01 272	1 105 06 440	440

Write-off is carried out at an average cost: 1540 rubles. / 70 pcs. = 22 rubles.

As can be seen from the example, the issuance of household materials for the needs of the institution is based on the monthly need for them. But at the legislative level, no norms have been approved. However, one should take into account the provisions of Art. 34 of the RF BC the principle of effectiveness and efficiency of the use of budgetary funds, which means that when drawing up and executing budgets, participants in the budgetary process, within the framework of their budgetary powers, must proceed from the need to achieve the desired results using the smallest amount of funds or achieve the best result using the volume determined by the budget funds. Therefore, the write-off of household materials should be carried out taking into account the provisions of this article.

Thus, the absence of centrally approved norms for the need for them indicates that institutions need to develop and approve them with their own internal local acts. The need for household materials can be determined either on the basis of existing factual data or consumption rates calculated by the institution itself. Such a calculation should be done on a commission basis.

When using any method of calculating the need for household materials, the results of the calculation are drawn up in an act and signed by all members of the commission. Then an order (instruction) is issued to approve the norms for the need for household materials necessary to comply with sanitary and epidemiological requirements, or they are provided for by the accounting policy of the institution.

In developing the norms for the need for household materials, one should also provide for their increase in connection with the outbreak of epidemics.

Documenting

When transferring dishes for operation to a financially responsible person, draw up a statement of the issuance of material assets for the needs of the institution (f. 0504210). In turn, he must keep a book of accounting for material assets (f. 0504042) and a book for registering the battle of dishes (f. 0504044) in which he records the number of discarded (broken) dishes. I note that the battle book needs to be filled out only for functional dishes (see table 2)

Table 2

Types of dishes	How to write off
functional	Be sure to fill out a book of battle dishes.
managerial	No book of combat required
Disposable	No book of combat required

Broken dishes are written off on the basis of entries in the book of registration of the battle of dishes (f. 0504044) and the act of writing off inventories (f. 0504230). The write-off act is drawn up and signed by the commission of the institution after the actual comparison of the remains in kind and the data of the book of registration of the battle of dishes.

Approve the commission for the receipt and disposal of assets by an order for the institution or an accounting policy.

Example 1. Chef M.M. Borodina in July 2018 recorded the battle of dishes in the battle book.

Accountant S. V. Komissarova compared the actual balances with the battle book (see sample 1).

Commission in the presence of financially responsible employee M.M. Borodina checked that the dishes really fell into disrepair and decided to write them off. They drew up the corresponding act in two copies (see sample 2) and secured it with their signatures. One copy for the accounting department to reflect the data in accounting, and the second one for the financially responsible person as a document confirming the disposal.

Whether it is necessary to reflect the write-off of pots, ladles, frying pans, cutting boards, spoons and other utensils in the book of registration of the battle of dishes (f. 0504044), read the article in the journal Budget Accounting in questions and answers.

The institution has the right to establish by its accounting policy at what cost it will write off the dishes that are in operation:

1. At the actual cost of each unit.
2. Average actual cost.

Important to remember!

Use the chosen method continuously throughout the financial year (clause 108 of the Instructions to the Unified Chart of Accounts No. 157n)

The first method assumes that it is always known exactly from which delivery this or that item of material stocks is taken. That is, the institution has the opportunity to determine the cost of each write-off unit.

In September, the institution's warehouse received the following plates:

The institution reflects the write-off of inventories into operation (production) by valuation at the cost of each unit of inventory. In September, 110 plates were put into operation, including:

- September 10 - 60 pieces. Of these, 20 pieces are from the balance at the beginning of the month, and 40 from the first delivery. The total value of the written-off inventories will be:

20 pcs. × 80 rub. + 40 pcs. × 60 rub. = 4000 rubles.

- September 23 - 50 plates. All of them were taken from the first delivery. The total cost of written-off inventories amounted to 3,000 rubles. (50 pieces × 60 rubles).

In May, inventory was written off in the amount of:

4000 rub. + 3000 rub. = 7000 rubles.

The second method is more labor intensive. Here you write off inventories for each group (type) of inventories. The cost (С) of written-off inventories must be determined on the date of their write-off (vacation) according to the formula:

C \u003d Cost of the balance of MC at the beginning of the month + Cost of MC received per month : Number of MC at the beginning of the month + Number of MC received per month

Example 3. Let's use the conditions of example 2. Let's assume that the institution applies the method of valuation at the average actual cost.

In September, the income was:

- in monetary terms 9600 rubles. (7200 + 2400);

- in quantitative terms, 140 pieces (120 + 20).

In September, 110 plates were put into operation (September 10 - 60 and September 23 - 50).

The balance at the end of the month was 70 plates (40 pcs. + 140 pcs. - 110 pcs.).

At each release of inventories, the accountant determined the cost of the decommissioned inventories as follows.

On September 10, the average actual cost was:

(3200 rubles + 7200 rubles) : (40 pieces + 120 pieces) = 65 rubles / piece

The total amount of inventories that were written off on that day:

60 pcs. × 65 rub./pc. = 3900 rubles.

On September 23, the average cost was:

(3200 rubles + 7200 rubles + 2400 rubles) : (40 pieces + 120 pieces + 20 pieces) = 71 rubles / piece

The total amount of inventories that were written off on that day:

50 pcs. × 71 rub./pc. = 3550 rubles.

In just a month it was written off:

3900 rub. + 3550 rub. = 7450 rubles.

The balance at the end of the month was:

3200 rub. + 9600 rub. - 7450 rubles. = 5350 rubles.

Elements of the act on the fight, scrap and loss of dishes

The act consists of a heading, content and formatting parts. The heading (header) implies the following information:

• Name of the organization and division.
• Forms for OKUD, OKPO, type of activity for OKDP.
• Date and number of the act.
• Reporting period. There are two columns here. But if the act is drawn up on a specific one-time fact (and not for a month, year or other period), then a dash is put in both columns. The compilation date will suffice for fixing.

The content part implies an indication of the financially responsible person. Name, position should be written. All this is located after the title of the document, before the table, at the top of the latter.

The content also includes a table. Each individual name of the dishes is entered in one of its lines. The columns are intended to indicate:

• Ordinal number.
• The names of the broken item and its code according to the available nomenclature.
• Prices of dishes in rubles.
• Information about what is broken and what is missing.
• The sums of the missing and broken are in two separate columns.
• Quantities in pieces and amounts broken or lost.
• The circumstances of the battle, scrap or loss.
• The person responsible for what happened.
• Notes.

The table assumes a fairly large number of individual items of dishes and other broken or lost items. In most cases, the table on both sides of the form is more than enough. The table ends with a summary of all columns. The main is the total amount broken.

The substantive part is completed by a separate mention of how many pieces of dishes were broken. The number is written in words.

The formal part of the act on the battle, scrap and loss of dishes and appliances is represented by the signatures of the members of the commission. According to existing requirements, there must be at least three people. All of them sign that the facts indicated in the paper are reliable.

Pushing away from the goal

In order to clearly distinguish which costs should be reflected in code 225, and which in code 310 KOSGU (repair or reconstruction (modernization, retrofitting)), one should start from the root cause (purpose) of the work. If the goal is to improve the characteristics of a serviceable object, then such expenses do not apply to code 225 of KOSGU.

Example 8

The institution has acquired a new program for accounting. The first month of its operation showed that, although the computer on which it was installed is in good order, its technical characteristics are insufficient for the effective use of the accountant's working time: the processor is slow and there is not enough RAM.

Work to improve the computer cannot be attributed to subarticle 225 of KOSGU, since.their cause is not the restoration of the working capacity of the computer itself (the old accounting program works, as before, successfully).

Thus, the work should be paid for under code 310 of KOSGU as modernization or additional equipment, depending on the scope of work.

Not all property is reflected in 225

In order to clearly distinguish which expenses should be paid under code 225, and which under code 226 KOSGU (property maintenance or other services), it should be borne in mind that not all work and services related to property fall under subsection 225 KOSGU :

• maintenance is understood as work carried out with property that is in operation, therefore, installation work (when the property has not yet been put into operation (payment according to 226 KOSGU)), dismantling (the property is no longer in operation (226 KOSGU)) do not belong to the subsection 225 KOSGU;
• the maintenance of property does not include services not directly related to its operation or to the maintenance of its operational characteristics: storage (226 KOSGU), transportation (222 KOSGU), insurance (226 KOSGU).

Example 9

The State Labor Inspectorate for a constituent entity of the Russian Federation purchased a car. The car dealership-seller, under a separate agreement, performed additional work: polishing the body, headlights; reprogramming the automatic transmission controller.

Contrary to the opinion of the accountant, at the request of the treasury body, payment was made under sub-article 225 of KOSGU, although the operation should have been reflected in code 226 of KOSGU

In the described situation, the employee of the treasury body formally approached the issue of choosing the KOSGU code. Indeed, if we consider the scope of the work performed, then, as a rule, such work is performed to restore the characteristics of the car. Of course, from the documents submitted to the Treasury, it was not clear that the car was new.

But the accountant gave oral explanations that the employee of the treasury did not take into account

According to Instructions No. 180n, subarticle 225 of KOSGU includes work carried out in order to maintain and (or) restore the functional, user characteristics of an object. With regard to the new object, there can be no maintenance or restoration, therefore, there are no grounds for applying subarticle 225 of KOSGU.

To prevent such a situation, it was necessary to formulate an agreement with a car dealership in such a way that it contained a direct indication that the car was new.

Other cases

Also, subarticle 225 of KOSGU does not include:

• acquisition by a state (municipal) institution of inventories for the purpose of carrying out repairs, carried out under separate agreements (340 KOSGU);
• payment for services to maintain (restore) the performance of computer programs (226 KOSGU);
• commissioning works "idle" (capital works,
• 226 KOSGU));
• development of design documentation for repairs (226 KOSGU).

Example 10

When carrying out scheduled maintenance of the car in the car dealership according to the documents provided, in addition to performing work, the contractor used up spare parts (spark plugs, filters, gaskets), fuels and lubricants (engine and transmission oil) and process fluids (antifreeze, brake fluid). The treasury authority demanded that the institution pay separately for inventories under article 340 of KOSGU, and for work - under sub-article 225 of KOSGU. This requirement is erroneous and is due to a misunderstanding of the purpose of article 340 of KOSGU, which reflects not the acquisition of inventories as a process, but an increase in them value as a result. As a result of car maintenance, the total amount of inventories in the institution did not change. Therefore, the entire amount of the contract should be paid under subarticle 225 of KOSGU.

Current stocks and materials

This group includes other AM recorded on account 0 105 36:

• tableware;
• container;
• special equipment for R&D;
• young animals, fattening animals, birds, rabbits, bees;
• planting material;
• spare parts;
• household materials and stationery;
• feed and fodder;
• printed products;
• others.

In 2019, sub-articles 346 and 446 should be applied in transactions for posting and writing off these materials. If materials that are not related to construction, but purchased for major repairs are taken into account on account 0 105 36, KOSGU 347 and 447 must be applied.

Dr.	Kt	Decryption
0 105 36 346	0 302 34 734	Purchased other MH from a supplier
0 105 36 347	0 302 34 734	Acquired household materials for overhaul
0 401 20 272	0 105 36 447	written off for the needs of the Ministry of Health for overhaul
0 109 60 272	0 105 36 446	written off other MOH at cost in a budgetary and autonomous institution

Since 2019, materials related to capital investments are reflected under sub-article 347 "Increase in inventories for the purposes of capital investments" of KOSGU. But what is meant by capital investments in this case is not explained in Instruction No. 209n. Therefore, code 347 of KOSGU causes controversy among accountants and auditors. What is considered a capital investment and when to use KOSGU 347, see the instructions

Account 0 105 36 includes monitors, system units, printers and other components for computer equipment. According to paragraph 41 of Instruction 157n, OS is an object with all devices, a complex of structurally articulated objects that are a single whole.

Separate purchased components before the formation of a single fixed asset are accounted for as inventories. They are purchased by type of expense 242 - the purchase of goods, works and services in the field of IT technologies, which is used by both budgetary and autonomous institutions. A separate sub-article of KOSGU is not allocated for them, therefore, components should be purchased under sub-article 346, and written off for the formation of an OS object - under sub-article 446.

Instructions 65n provide for the purchase of inventories without the use of KOSGU 340. For example, postcards, certificates of honor, addresses, diplomas, flowers, prizes and other souvenirs that are not intended for resale must be purchased using KOSGU 296. KOSGU 226 is used for strict reporting forms. Purchase of water drinking in bottles in the absence of water supply is produced according to KOSGU 223.

In 2019, all these items of inventory were included in the group of other disposable inventories. The basis is the letter of the Ministry of Finance dated June 29, 2018 No. 02-05-10 / 45153. To account for these MZs, KOSGU 349 is intended - an increase in cost and 449 - a decrease in cost. In 2018, off-balance accounts were used to account for the single-use inventories listed above. In the balance sheet, the costs of their acquisition were written off immediately to the cost or needs of the institution. In 2019, if the acquisition and write-off is made under articles 340 and 440 (sub-articles 349 and 449), account 0 105 36 should be used for accounting. There have not yet been clarifications and instructions on this matter.

Public Procurement News

For the purposes of these Methodological Recommendations, reconstruction includes a change in the parameters of capital construction objects, their parts (height, number of floors, area, production capacity indicators, volume) and the quality of engineering and technical support;

To modernization - a set of works to improve the object of fixed assets by replacing its structural elements and systems with more efficient ones, leading to an increase in the technical level and economic characteristics of the object.

To additional equipment - addition of fixed assets with new parts, parts and other mechanisms that will form a single whole with this equipment, give it new additional functions or change performance indicators, and their separate use will be impossible.

When concluding a state (municipal) contract, the subject of which is the modernization of unified functioning systems (such as: security and fire alarms, a local computer network, a telecommunications center, etc.), which are not one inventory item of fixed assets, expenses are reflected as follows :

- in terms of payment for the supply of fixed assets necessary for modernization, it is reflected under article 310 "Increase in the cost of fixed assets";

- in terms of services for the development of documentation, as well as work on the installation, installation of equipment, its interface, - under subarticle 226 "Other work, services".

310.3 Investments in the construction of property, plant and equipment

Expenses of the state (municipal) customer (developer) for payment for works, services related to the construction (reconstruction) of facilities should be attributed to articles and sub-articles of the classification of operations of the public administration sector in the following order:

- expenses incurred under a construction contract (state contract), the subject of which is the performance of contract work for the construction (reconstruction) of facilities - to article 310 "Increase in the cost of fixed assets";

- expenses incurred for the purpose of construction (reconstruction) of facilities on the basis of contracts, the subject of which is the performance of certain types of work (services), the implementation of other expenses from the composition of the costs provided for by the summary estimate of the cost of construction, are subject to attribution to the relevant articles (subarticles) of the classification of operations sectors of public administration, based on their economic content.

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• LETTER No. 02-05-10/2931 of the Ministry of Finance of the Russian Federation dated July 21, 2009 (together with “METHODOLOGICAL RECOMMENDATIONS FOR THE APPLICATION OF CLASSIFICATION OF OPERATIONS IN THE GOVERNMENT SECTOR”)

Ministry of Finance of Russia dated 01.12.2010 No. 157n (hereinafter - Instruction No. 157n), the main tool is a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. Under which article of KOSGU (310 or 340) should the purchase of a stationary metal detector (for sliding doors), a manual metal detector, a video recorder, a caller ID telephone, a video surveillance camera be reflected? Under which article of KOSGU (310 or 340) should the purchase of a stationary metal detector (for sliding doors), a manual metal detector, a video recorder, a caller ID telephone, a video surveillance camera be reflected? Having considered the issue, we came to the following conclusion: Expenses for the acquisition of these objects can reasonably be reflected under article 310 “Increase in the value of fixed assets” of KOSGU.