Candidate of Economics, Associate Professor of the Financial Academy under the Government of the Russian Federation,
ch. editor of the magazine "Non-profit organizations in Russia"

Property NPO, destined For use in their basic (non-entrepreneurial) activities, can be conditionally divided into two parts: the used non-profit organization for the purposes of managing your activities and used directly in the main activities. The latter include classroom equipment in educational institutions, property of orphanages used directly by children, property donated by charitable organizations to those in need, etc.

Accounting for property acquired to manage the activities of NCOs

From an economic point of view, it can be represented as objects of labor and means of labor.

Means of labor can be accounted for on account 10 "Materials", sub-account 9 "Inventory and household supplies", objects of labor - on other sub-accounts of account 10 1.

Can NCOs account for the means of labor under the rules for accounting for fixed assets?

Formally, the property of a non-profit organization does not fall under the criteria for fixed assets given in PBU 6/01.

Paragraph 4 of this PBU states that “when accepting accounting assets as fixed assets, the following conditions must be met at a time:

a) use in the production 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. useful life, lasting more than 12 months or 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.

The useful life is the period during which the use of an item of property, plant and equipment brings economic benefits (income) to the organization.

The above property of the majority of NPOs 2 only meets point (c). And if not all conditions are met, it is not subject to PBU 6/01 and the Guidelines for accounting for fixed assets.

In the Chart of Accounts, there is no other position yet for accounting for expensive and long-term used property, which at the same time does not relate to fixed assets.

Clause 7 of the Accounting Regulations "Accounting Policy of the Organization" (PBU 1/98), approved by Order of the Ministry of Finance of the Russian Federation of December 9, 1998 No. 60n, states that the accounting policy of the organization should ensure that factors economic activity proceeding not so much from their legal form, but from the economic content of the facts and economic conditions (requiring the priority of content over form).

Therefore, it is possible to specify accounting policy that certain types of property, for example buildings, vehicles, computers, are accounted for according to the rules provided for fixed assets. And other types of long-term property used for the purposes of managing the financial and economic activities of a non-profit organization are reflected in account 10 “Materials”, sub-account 9 “Inventory and household supplies”.

The accounting rules for fixed assets are specified in the following documents:

• Chart of accounts and instructions for its use;
• Accounting Regulation "Accounting for fixed assets" (PBU 6/01), approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n (as amended on May 18, 2002);
• Guidelines for the accounting of fixed assets, approved by order of the Ministry of Finance of the Russian Federation of November 21, 2003 No. No. 91n.

These rules can be taken as a basis, while in the accounting policy it is advisable to establish certain features in the accounting of this property, based on the specifics of managing a non-profit organization. For example, types of property that will be accounted for according to the rules for accounting for fixed assets or their cost limit, forms of primary accounting documentation that reflect the specifics of the organization.

In addition, one should take into account those rules that are directly indicated for the accounting of fixed assets of NCOs in the legislative normative documents and instructions. So far there is only one such rule. Paragraph 17 of PBU 6/01 and paragraph 49 of the Guidelines for Accounting for Fixed Assets state that depreciation is not charged for fixed assets of non-profit organizations. They are depreciated at the end of the reporting year according to the established depreciation rates. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.

It should also be indicated in the accounting, from which sources the fixed assets were received. Usually they are target financing, target receipts. Fixed assets can be received by NCOs free of charge.

Accounting entries of NPOs when acquiring fixed assets intended for management needs at the expense of earmarked income by bank transfer will be as follows:

• — payment of invoices for the acquisition of fixed assets, including VAT 3 , their delivery and installation;
• debit of account 08 “Investments in non-current assets” credit of account 60— the purchase price of fixed assets, including the cost of delivery, installation and VAT 4 ;
• debit of account 01 "Fixed assets" credit of account 08— capitalization of fixed assets;
• debit of account 86 "Target financing", sub-account "Expenses" credit of account 86, sub-account "Fund of non-current assets"— use of targeted financing for the acquisition of fixed assets.

The use of the “Fund of non-current assets” subaccount should be reflected in the accounting policy, since this subaccount is not in the Chart of Accounts for the financial and economic activities of organizations and the Instructions for its use. The economic meaning of this posting lies in the fact that part of the targeted funding changes its form from cash to in-kind. This posting should also be reflected in the accounting policy.

Depreciation on the received, capitalized and put into operation fixed assets is carried out on the off-balance account 010 “Depreciation of fixed assets” according to the established depreciation rates. The entry is made in the debit of the account.

The accepted procedure for accounting for fixed assets of NCOs on the balance sheet, and their depreciation off the balance sheet, leads to the following. When reporting, the asset balance of a non-profit organization reflects the initial cost, in contrast to commercial organizations, in which the asset balance reflects the residual value of fixed assets. As a result, NPOs have an unreasonably overstated balance sheet.

When fixed assets are disposed of, the following postings are made:

• debit of account 86, sub-account "Fund of non-current assets" credit of account 01 - on the initial cost of fixed assets;
• credit of account 010 "Depreciation of fixed assets"- by the amount of calculated wear.

If fixed assets are sold, then the amount received is reflected as income from other sales on to the debit of account 51 “Settlement accounts” to the credit of account 91 “Other income and expenses” (sub-account 1 “Other income”). The expense part of this account is not formed, therefore, the entire amount of proceeds from the sale of unnecessary fixed assets is subject to value added tax and income tax.

The rules for accounting for property reflected on the “Materials” account, sub-account 9 “Inventory and household supplies” are indicated in the following documents:

• the Chart of Accounts for the financial and economic activities of organizations and the Instructions for its use, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (hereinafter referred to as the “Chart of Accounts and Instructions for its Application”);
• Regulation on accounting "Accounting for inventories" (PBU 5/01), approved by order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n;
• Guidelines for accounting of inventories, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n.

These rules must be observed taking into account the specifics of the activities of a non-profit organization!

1. Paragraph 6 of PBU 5/01 states that “the actual cost of inventories acquired for a fee is the amount of the organization’s actual costs for the acquisition, with the exception of value added tax and other refundable taxes (except as provided by law Russian Federation)". At the same time, "the actual costs of acquiring inventories include non-refundable taxes paid in connection with the acquisition of a unit of inventories."

VAT for non-profit organizations on inventory purchased for their core business 5 is a non-refundable tax and is therefore included in their actual cost.

Thus, accounting entries NPOs when acquiring low-value fixed assets intended for management needs by bank transfer will be as follows:

• debit of account 60 “Settlements with suppliers and contractors” credit of account 51 “Settlement accounts” on the amount of payment of invoices;
• debit account 10, subaccount 9 credit account 60

The accounting entries of the NPO when purchasing these items for cash will be as follows:

• debit of account 71 “Settlements with accountable persons” credit of account 50 “Cashier” for the amount issued under the report for the purchase of inventory and household supplies;
• debit account 10, subaccount 9 credit account 71 on the amount of received property, including VAT.

The accounting entry of the NBCO when transferring these items to the place of their use will be as follows:

• debit expense account credit account 10, subaccount 9.

When they are transferred for use, only one valuation method is used - the cost of each unit (valuation methods for the release of inventories and other disposal are specified in paragraph 16 of PBU 5/01). The application of this valuation method for inventory and household supplies is reflected in the NPO's accounting policy.

It is inappropriate to comply with the requirements of mandatory warehouse accounting (clause 10 of the Methodological Guidelines for Accounting of Inventories) in this situation, therefore, the primary document when registering the operation of releasing these items into operation will not be an invoice for the release of materials from the warehouse, but an accounting statement, the form of which must be given in the accounting policy in compliance with all requirements for primary documents established by the Federal Law "On Accounting".

Due to the fact that the acquired property is used long time, it is advisable to reflect it in operational accounting at the places of use. For example, start a notebook in which to indicate information about the receipt of property and its write-off.

Property is usually written off due to its unsuitability for further use, which is established by the inventory commission based on the results of the inventory.

If the property is not purchased, but received as a result of a donation, then two options are possible. First: to conclude an agreement for gratuitous use in accordance with the requirements of Chapter 36 of the Civil Code of the Russian Federation, Part 2. Second: to conclude a donation (donation) agreement and put it on a balance sheet based on the initial value of the property. According to paragraph 10 of PBU 6/01, "the initial cost of fixed assets received by an organization under a gift (donation) agreement is their current market value as of the date of acceptance for accounting." In addition, it is necessary to calculate the depreciation of this property and reflect it off the balance sheet on account 010 “Depreciation of fixed assets”.

The basis for accounting entries, in addition to the donation (donation) agreement, is the Act on the acceptance and transfer of an object of fixed assets, the Inventory card for accounting for an object of fixed assets and the accounting statement-calculation of depreciation.

Please note the current tax requirements for the disposal of property, plant and equipment. If the property is subsequently sold, then it will be necessary to accrue and pay VAT and income tax from its initial cost to the budget.

Accounting for property used directly in the main activities of the NCO

In the main (non-entrepreneurial) activity, property is used that can be classified as materials in the interpretation provided for official documents.

Property that does not meet the conditions for classifying it as fixed assets and materials is used in non-commercial activities quite widely and has its own specifics.

Firstly, this property can be used in the implementation of individual non-commercial programs (projects). For example, paper is used to form a package of handouts for NPO conferences and seminars. Financing of individual projects may include the purchase of computers and other office equipment, consumables. Although this property can not always be attributed to management activities, it can be accounted for under the rules for accounting for materials on account 10, and donors will receive a standard set of primary documents(their copies), confirming the intended use of funds.

Secondly, a feature of non-profit organizations is that a significant part of the property used in the statutory non-entrepreneurial activities cannot in any way be attributed to materials. For example, clothes, shoes, bedding, toys, etc. for children from orphanages, clothes for distribution to the homeless. These are not objects of labor, and not low-value means of labor. Another example: religious items, books, audio and video cassettes of religious content cannot be classified as finished products, nor to goods, since they are used in statutory non-entrepreneurial activities. Accordingly, they do not fall under the understanding of inventories as assets held for sale. As a result of their distribution, revenue is not generated, the concept of cost and profit is not used, but the amount of donations for statutory activities is formed.

It is hardly possible to give comprehensive official guidance on this matter: there are too many specific areas in the activities of non-profit organizations. Therefore, the procedure for accounting for such property, including primary documentation, should be the subject of the accounting policy of a non-profit organization.

Can be used different approaches to account for such property.

One approach is based on the fact that most often such property is acquired and immediately transferred for use. So, clothes and shoes are bought for a specific child according to his size. If we use account 10, then after the entry on the debit of this account, the entry on its credit will immediately follow. In the case of a large number of such transactions, the volume of records and primary documentation will be unreasonably high. Not to mention that the use of a count of 10 is generally methodologically incorrect.

There is no other account that can be used to account for the property of a non-profit organization in the Chart of Accounts and Instructions for its use. Therefore, it is necessary to organize their operational accounting 6 . The procedure for this accounting, primary documents, the document flow mechanism, etc., are established by the accounting policy of the NCO.

In this case, upon receipt of these items, the following accounting entries are made.

Purchase by bank transfer

1. Donations for the statutory non-entrepreneurial activities of NCOs were received at the cash desk - debit of accounts 50 "Cashier" credit of account 86 "Target financing", sub-account "Receipt of funds". The primary document is an incoming cash order.
2. Donations deposited into account debit of account 51 "Settlement accounts" credit of account 50 7 .
3. Transferred to suppliers for the acquired property - debit of account 60 “Settlements with suppliers and contractors” credit of account 51. The primary document is a payment order.
4. debit of account 86, sub-account "Expending" credit of account 60. Primary documents - invoice, invoice, waybill for receiving items from the supplier's warehouse, credit note.

The source of funding is deducted from the purchase price of the items, including VAT (as a non-refundable tax) and shipping costs.

It is inappropriate to demand from the NCO the exact amount of the purchase price by allocating the costs of delivering items and other costs associated with their receipt.

Purchase for cash

1. Donations for statutory non-entrepreneurial activities were received at the cash desk - debit of account 50 "Cashier" credit of account 86 "Target financing", sub-account "Receipt of funds". The primary document is an incoming cash order.
2. Issued from the cashier against a report on the purchase of items intended for distribution - debit of account 71 “Settlements with accountable persons” credit of account 50. The primary document is an expense cash warrant.
3. Received items written off at the expense of the source of funding - debit of account 86, sub-account "Expending funds" credit of account 71. Primary documents - invoice, invoice, invoice for receiving items from the supplier's warehouse, receipt order, advance report.

Received items are taken into account in the future as part of operational accounting at the places of use and materially responsible persons in journal form.

Different approach can be used by those non-profit organizations that receive in-kind donations to distribute to, for example, the poor. In this case, there may be the following types of approach:

2.1. The received property is taken into account off the balance sheet in a conditional assessment 8, for example, one ruble. The possibility of such accounting can be justified using the instructions in the Chart of Accounts and Instructions for its use:

“Off-balance sheet accounts are designed to summarize information about the presence and movement of values ​​temporarily in use or at the disposal of the organization (leased fixed assets, material assets in safekeeping, processing, etc.), conditional rights and obligations, as well as to control individual business transactions. Accounting for these objects is kept according to a simple system.

Upon receipt of property, an entry is made in the debit of the off-balance account 002 “Commodity material values accepted for safekeeping. When issuing property for charitable purposes, an entry is made on the credit of account 002. The primary documents are acts of acceptance and transfer of donations, accounting statements. This item of expenditure should be included in the cost estimate for charitable activities. In addition, a program of charitable activities must be drawn up and signed by the management of the non-profit organization, which includes an event to transfer donations to those in need.

2.2. Property can also be reflected in operational accounting without evaluation, only in quantitative terms by name.

The choice of accounting procedure in cases 3.1 and 3.2 depends on the wishes of the donor and the requirements of the report.

2.3. The property is not included in the accounting. Usually such property comes from anonymous donors. For example, warm clothes and other items are brought to a non-profit organization for people affected by extreme situations. Another example: food is brought to the church to commemorate the dead.

The lack of accounting for property in such cases should also be reflected in the accounting policy based on the requirements of accounting rationality. Then, during any inspections, such property will not be characterized as ownerless with the requirement to put it on the balance sheet.

The issue of taxation when issuing donations can arise in two cases:

1. When recognizing gifts as income of an individual. In this case, personal income tax is withheld from the amount of the payment. There is no object of taxation if the gift does not exceed 2000 rubles. (or the total value of gifts for the tax period does not exceed 2000 rubles).

There is no object of taxation if a religious organization makes gifts of any amount to orphans and children who are members of families whose income per member does not exceed the subsistence level 9 .

It should be borne in mind that documentary evidence is required that the child is an orphan, or that the income per member of the family in which the child receiving the gift lives does not exceed the subsistence level.

The amounts of one-time material assistance in the form of charitable assistance (in cash and in kind) provided by duly registered Russian and foreign charitable organizations (foundations, associations) are exempt from taxation in accordance with the legislation of the Russian Federation on charitable activities in the Russian Federation.

This is stated in the Federal Law of December 30, 2004 No. 212-FZ “On Amendments to Articles 212 and 217 of Part Two of the Tax Code of the Russian Federation, as well as on the Recognition of Article 3 of the Federal Law “On Amendments to Part Two of the Tax Code of the Russian Federation” , amendments to Article 19 of the Law of the Russian Federation "On the fundamentals of the tax system in the Russian Federation", as well as on the recognition of certain legislative acts of the Russian Federation as invalid.

2. If necessary, payment of gift tax.

A donation is a donation of property to a citizen. This follows from paragraph 3 of article 582 of the Civil Code of the Russian Federation, part 2 10 . At the same time, according to civil law, property includes not only objects, but also money 11 . At present, the Law of the Russian Federation “On the tax on property transferred by inheritance or donation” of December 12, 1991 No. 2020-1 (as amended by the Federal Law of December 30, 2001 No. 196-FZ) continues to operate.

In accordance with this Law, tax payers are individuals who accept property that passes into their ownership by way of gift. However, a certain amount is not taxed. It can be calculated based on the minimum wage of 100 rubles. 12 and the tax rate established when donating property to an individual within the limits of 80 times the minimum monthly wage established by law 13 . Thus, in order to avoid the object of taxation on property passing by inheritance or gift, the amount of a gift to an individual should not exceed 8,000 rubles.

1 The Chart of Accounts for accounting of the financial and economic activities of organizations and the Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, states: , household supplies and other means of labor, which are included in the composition of funds in circulation. With respect to Section II accounts " Productive reserves The same document says:

“The accounts of this section are intended to summarize information on the presence and movement of objects of labor intended for processing, processing or use in production or for household needs, means of labor, which, in accordance with the established procedure, are included in the composition of funds in circulation, as well as transactions related to with their preparation (acquisition).

According to clauses 2 of PBU 5/01 and the Methodological Guidelines for Accounting for Inventories, the following assets are accepted for accounting as inventories:

used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);

intended for sale;

used for the management needs of the organization.

2 The concept of “economic benefit” refers mainly to entrepreneurial (commercial) activities. In the non-profit sector, it applies only to consumer cooperatives.

3 For VAT accounting, see the section “Answers to questions”.

4 VAT in this case is a non-refundable tax. However, in the practice of NPO activities, changes in the use of fixed assets are possible. Initially, they can be purchased for the main activity, and then used in business activities. In this case, VAT must first be recorded on account 19 “Value added tax on acquired valuables”, and then written off to account 08.

5 The main activity of non-profit organizations is their statutory non-entrepreneurial activity.

6 Operational accounting is one of the types of business accounting. For reference: economic accounting consists of 3 types of accounting: accounting, statistical and operational (operational and technical).

7 It is possible to receive donations in non-cash form, i.е. immediately to account 51. But pay attention to the wording, maybe the funds were received not just for the statutory non-entrepreneurial activities of the parish, but for specific purposes, for example, for the purchase of bells, or for charitable activities, etc. In this case, the funds received must be used for the specified purposes.

8 Materials received free of charge are required to be valued at market value. However, such an assessment can be very difficult, especially if the donors donate things that were in use. In the practice of non-profit organizations, such items are taken into account off the balance sheet without evaluation. But from the standpoint of official documents, this moment is also not settled. Paragraph 14 of PBU 5/01 states that "inventories that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are taken into account in the assessment provided for in the contract."

That is, putting these items on off-balance sheet records is illegal, since they belong to a non-profit organization. In addition, the need for their evaluation is not removed. But such a conclusion can be made only for inventories used in production activities and in the management of the organization. And since the procedure for accounting for materials received by a non-profit organization for statutory purposes is not established by official documents, the non-profit organization has the right to determine it independently, indicating it in the accounting policy.

Thus, materials received free of charge for statutory purposes, in fact, are at the disposal of a non-profit organization, therefore, their accounting for the balance sheet is methodically justified. The only problem is the existence of a contract. Often these donations to a non-profit organization are anonymous. And since the acceptance of a donation does not require anyone's permission or consent (clause 2 of article 582 of the Civil Code of the Russian Federation, part 2), then donated items can be received according to the Act of accepting donated items, the form of which meets the requirements for the execution of primary documents by the Federal Law "On Accounting" and approve the local Order on Accounting Policy.

9 Article 217 of the Tax Code of the Russian Federation, part 2 states that “the following types of income of individuals are not subject to taxation (are exempted from taxation):

10 of the Civil Code of the Russian Federation, part 2. Article 582. Donations.

“3. The donation of property to a citizen should be, and legal entities may be due to the donor's use of this property for a specific purpose. In the absence of such a condition, a donation of property to a citizen is considered an ordinary donation, and in other cases, the donated property is used by the donee in accordance with the purpose of the property.

11 of the Civil Code of the Russian Federation, part 1. Article 128. Types of objects civil rights

“Objects of civil rights include things, including money and securities, other property, including property rights; works and services; information; results of intellectual activity, including exclusive rights to them (intellectual property); intangible goods."

12 Federal Law No. 82-FZ of June 19, 2000 “On the Minimum Wage” (as amended by federal laws No. 42-FZ of April 29, 2002, No. 152-FZ of November 26, 2002). Article 5

“Establish that before amendments are made to the relevant federal laws that determine the procedure for calculating taxes, fees, fines and other payments, the calculation of taxes, fees, fines and other payments, carried out in accordance with the legislation of the Russian Federation, depending on the minimum wage, is carried out ... from January 1, 2001, based on the base amount equal to 100 rubles.”

13 Law of the Russian Federation of December 12, 1991 No. 2020-1 “On the tax on property transferred by inheritance or donation” (as amended by the Federal Law of December 30, 2001 No. 196-FZ). Article 3 paragraph 1.

"Tax on property passing individuals in the order of donation, is calculated at the following rates:

a) if the value of the property transferred as a gift is from 80 to 850 times the minimum monthly wage established by law:

other individuals - 10 percent of the value of the property, exceeding 80 times the minimum monthly wage established by law;

b) if the value of the property transferred as a gift is from 851 to 1700 times the minimum monthly wage established by law:

other individuals - 77 times the statutory minimum monthly wage + 20 percent of the value of the property exceeding 850 times the statutory minimum monthly wage;

c) if the value of property transferred as a gift is from 1,701 to 2,550 times the statutory minimum monthly wage:

other individuals - 247 times the statutory minimum monthly wage + 30 percent of the value of the property exceeding 1,700 times the statutory minimum monthly wage;

d) if the value of property transferred as a gift exceeds 2,550 times the minimum monthly wage established by law:

other individuals - 502 times the statutory minimum monthly wage + 40 percent of the value of the property exceeding 2,550 times the statutory minimum monthly wage.

In a non-profit organization, the operation for the depreciation of fixed assets in the Bukhsoft program (as the developers advised) is formed by posting Debit 010 Credit 000 (an auxiliary account for off-balance sheet entries). For example: Debit 010 Credit 000 - 5000 rubles. depreciation on fixed assets for 2013. Accordingly, on account 000 at the end of 2013, a credit balance in the amount of 5,000 rubles is obtained. How to work with this account? Should the balances of this account be carried over to 2014? It turns out that in the balance sheet, this amount is accumulated on the loan every year when depreciation is accrued on this posting. If you do this, then you get the equality of indicators in the balance sheet. But at the same time, the balance sheet increases. Is this approach to depreciation correct?

Answer

Since the Chart of Accounts does not provide for the opening of a separate off-balance account 000, the procedure for maintaining such an account is not regulated by law.

According to paragraph 17 of PBU 6/01, depreciation is not charged for fixed assets of non-profit organizations. They are subject to depreciation. For non-profit organizations, special depreciation rules are established. Depreciation on the off-balance sheet account is accrued monthly and exclusively on a straight-line basis.

When calculating depreciation, make a monthly posting:

Debit 010
- depreciation on the fixed asset.

Monthly accounting must reflect the accrued depreciation in the amount of 1/12 of the annual amount. This procedure is provided for in paragraph 19 of PBU 6/01.

At the moment when the accountant writes off the fixed asset from the balance sheet, then the depreciation amount for this object must be written off:

Loan 010
- the amount of depreciation accrued during the use of the fixed asset is written off.

PBU 6/01 does not contain any other procedure for calculating depreciation and recording in the accounting of a non-profit organization.

Account 000 offered to you by the developers is probably a “technical” account necessary in order to make postings on account 010 in the program. The program developers themselves can give recommendations on closing it, since, as mentioned above, the current legislation is not regulated.

Rationale

How to calculate depreciation on non-depreciable fixed assets

Who pays depreciation

Depreciation on fixed assets belonging to them is charged by non-profit organizations (paragraph 3, clause 17 of PBU 6/01).

accounting

Non-profit organizations can keep accounting in a simplified way. But, if the receipt of funds and property for the previous reporting year exceeds 3,000,000 rubles, accounting should be kept in full.

Unlike depreciation, depreciation of fixed assets is not included in expenses. Depreciation amounts are reflected in the balance on account 010 “Depreciation of fixed assets”. When depreciation is charged, the following posting is made monthly:

Debit 010
– depreciation was accrued on the fixed asset of a non-profit organization.

Depreciation method

Depreciation can only be linear method. To calculate the amount of depreciation, you need to know the initial cost of the fixed asset (replacement if the object was revalued) and its useful life. The list of expenses that form the initial cost of the fixed asset is given in the table.

Depreciation amount calculation

Then calculate the annual depreciation amount. To do this, use the formula:

Monthly accounting must reflect the accrued depreciation in the amount of 1/12 of the annual amount.

This procedure is provided for in paragraph 19 of PBU 6/01.

An example of depreciation accounting for a fixed asset of a non-profit organization

The non-profit organization Alfa purchased a car for use in its statutory (non-profit) activities. Its initial cost, formed in accounting, is 200,000 rubles. Upon commissioning, the vehicle was given a useful life of 4 years.

The annual depreciation rate for a car is:
(1: 4 years) × 100% = 25%.

The annual depreciation amount is:
200 000 rub. × 25% = 50,000 rubles.

The monthly depreciation amount is:
50 000 rub. : 12 months = 4167 rubles.

Starting from the month following the commissioning of the vehicle, Alfa's accountant monthly reflects depreciation by posting:

Debit 010
- 4167 rubles. - depreciation on the car for the current month is accrued.

ConsultantPlus: note.

Art. 20 does not apply to state-owned institutions, the Avtodor State Company.

Article 20

1. Upon liquidation of a non-profit organization, the property remaining after the satisfaction of creditors' claims, unless otherwise established by this Federal Law and other federal laws, is sent in accordance with the constituent documents of a non-profit organization for the purposes for which it was created, and (or) for charitable purposes. If the use of the property of a liquidated non-profit organization in accordance with its constituent documents is not possible, it shall be turned into state revenue.

2. Upon liquidation of a non-commercial partnership, the property remaining after the satisfaction of creditors' claims is subject to distribution among the members of the non-commercial partnership in accordance with their property contribution, the amount of which does not exceed the amount of their property contributions, unless otherwise established by federal laws or the constituent documents of the non-commercial partnership.

The procedure for using the property of a non-commercial partnership, the value of which exceeds the amount of property contributions of its members, is determined in accordance with paragraph 1 of this article.

3. The property of a private institution remaining after satisfaction of creditors' claims shall be transferred to its owner, unless otherwise provided by laws and other legal acts of the Russian Federation or constituent documents of such an institution.

"Accounting Supplement to the newspaper "Economics and Life", N 11, 2004

The procedure for recording in the accounting records of non-profit organizations (NCOs) operations for the disposal of fixed assets depends both on the reason why an object is written off from the balance sheet (as a rule, this is moral (physical) depreciation or sale), and on what the object (depreciable or not) is eliminated.

Moral or physical deterioration

When writing off an item of fixed assets (PP) acquired at the expense of special-purpose financing or received by an NPO as targeted income, due to moral or physical depreciation, its initial cost (depreciation on such fixed assets is not charged) is written off at the expense of additional capital, that is at the expense of those funds that served as a source of financing during its acquisition.

The Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and the Instructions for its Application (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n) recommends opening a subaccount "Disposal of fixed assets" to account 01 "Fixed assets" to account for the disposal of fixed assets. The cost of the retiring object is transferred to the debit of this sub-account, and the amount of accumulated depreciation is transferred to the credit.

According to the author, when writing off objects for which depreciation was not charged, there is no need to use an intermediate posting using the sub-account "Retirement of fixed assets", therefore, the initial cost of such fixed assets is debited from the credit of account 01 directly to the debit of account 83 "Additional capital" .

In addition, upon disposal of a fixed asset, a non-profit organization must also write off the amount of depreciation accrued during the operation of this property on off-balance account 010 "Depreciation of fixed assets".

Example 1. An asset with an initial cost of 15,000 rubles received by a non-profit organization as targeted income is written off due to obsolescence. The amount of depreciation accrued on the date of decommissioning of the object is 5000 rubles.

Dr. c. 83 Set of sc. 01 - 15 000 rub. - written off the initial cost of the OS object;

Set of c. 010 - 5000 rub. - the depreciation amount is written off.

The write-off of the cost of an fixed asset acquired at the expense of profit from entrepreneurial activity and used for its implementation (depreciation is charged for such fixed assets), due to obsolescence or physical depreciation, is reflected in accounting on the sub-account "Disposal of fixed assets", opened to account 01.

At the same time, the initial (replacement) cost of the fixed asset object is debited to the debit of the specified subaccount in correspondence with the corresponding subaccount of the fixed asset accounting account, and the amount of accrued depreciation for the useful life of this object in the organization in correspondence with the debit of the depreciation accounting account is written off to the credit of the specified subaccount.

At the end of the disposal procedure, the residual value of the asset is written off from the credit of the sub-account for accounting for the disposal of fixed assets to the debit of the profit and loss account as operating expenses.

Example 2. An object of fixed assets with an initial cost of 15,000 rubles, acquired at the expense of profit from entrepreneurial activity and used for its implementation, is written off due to obsolescence due to the inefficiency of its modernization. The amount of depreciation accrued during its operation is 5000 rubles.

Reflection of transactions in accounting:

Dr. c. 01-2 Set of accounts 01-1 - 15,000 rubles - written off the initial cost of the retired asset;

Dr. c. 02 Set of accounts 01-2 - 5000 rub. - written off the amount of depreciation accrued during the operation of the asset;

Dr. c. 91-2 Set of accounts 01-2 - 10,000 rubles - the residual value of the retired asset is written off.

On the basis of the issued act for the write-off of fixed assets, transferred to the accounting service of the organization, a note is made in the inventory card about the retirement of the fixed assets. Corresponding entries on the disposal of an object are also made in a document opened at its location.

Inventory cards for retired fixed assets are stored for a period established by the head of the organization in accordance with the rules for organizing state archiving, but not less than five years.

If, upon disposal of fixed assets, the organization receives income in the form of material assets (parts, components and assemblies of the retiring object suitable for the repair of other fixed assets, as well as other materials obtained as a result of dismantling (dismantling) of the object), then these material assets are credited to accounting accounts property at the current market value as of the date of writing off the asset in correspondence with account 91 "Other income and expenses", sub-account 91-1 "Other income", as operating income.

It should be borne in mind that income in the form of the cost of materials or other property received (according to paragraph 13 of Article 250 of the Tax Code of the Russian Federation) during dismantling or dismantling in the event of liquidation of decommissioned fixed assets for the purpose of calculating income tax is recognized as non-operating income of the taxpayer, and expenses for their liquidation, including the amounts of depreciation undercharged in accordance with the established useful life, - non-operating expenses (clause 8, clause 1, article 265 of the Tax Code of the Russian Federation).

Moreover, the specified norms of Chapter 25 of the Tax Code of the Russian Federation apply to liquidated fixed assets, both acquired at the expense of targeted financing or received as targeted revenues (with the exception of the amounts of undercharged depreciation, since such objects are not depreciated), and acquired at the expense of profit from entrepreneurial activity NGOs.

Sale of fixed assets

When an NCO sells a fixed asset, the proceeds from its sale are accepted for accounting in the amount agreed by the parties in the contract. Income and expenses from write-offs of the sold fixed assets are reflected in accounting, including reporting period to which they relate and are credited to the profit and loss account as operating income and expenses.

When selling an fixed assets object, a non-profit organization must be guided by the general rules governing the accounting for income and expenses from the sale of fixed assets, enshrined in PBU 6/01 "Accounting for fixed assets", PBU 9/99 "Income of the organization" and PBU 10/99 "Expenses of the organization ".

The proceeds from the sale of fixed assets are reflected in the credit of account 91 "Other income and expenses", subaccount 91-1 "Other income", as the operating income of the organization, and its initial cost, along with other expenses associated with the sale, - in the debit of account 91.

The sale of goods on the territory of the Russian Federation is subject to VAT (clause 1, article 146 of the Tax Code of the Russian Federation). Since any realizable property is recognized as a commodity (clause 3 of article 38 of the Tax Code of the Russian Federation), the sale of an object of fixed assets of an NCO is also subject to VAT. The base for this tax is defined as the value of the object, calculated on the basis of the price determined in accordance with Article 40 of the Tax Code of the Russian Federation, without including VAT (clause 1 of Article 154 of the Tax Code of the Russian Federation), and taxation is carried out at a rate of 18% (clause 3 article 164 of the Tax Code of the Russian Federation).

For the purpose of calculating income tax, sales revenue is recognized as proceeds from the sale of goods, works, services (clause 1 of article 249 of the Tax Code of the Russian Federation), including from the sale of fixed assets. However, when determining income, it excludes the amount of VAT presented to the buyer (clause 1 of article 248 of the Tax Code of the Russian Federation), and when selling depreciable property, its residual value, determined in accordance with clause 1 of article 257 of the Tax Code of the Russian Federation, and the cost of expenses, directly related to such sale, in particular for the storage, maintenance and transportation of the property being sold (clause 1 of article 268 of the Tax Code of the Russian Federation).

Example 3. The NCO sold for 25,960 rubles, including VAT 3,960 rubles, an item of fixed assets previously acquired with business profits and used for its implementation. The initial cost of the object is 24,000 rubles, the amount of depreciation accrued during its operation (both in accounting and tax accounting) is 3,000 rubles.

The NCO has opened the following sub-accounts for account 01 "Fixed assets":

• 01-1 "Fixed assets in operation";
• 01-2 "Retirement of fixed assets".

Reflection of transactions in accounting:

Dr. c. 62 Set of sc. 91-1 - 25,960 rubles. - reflects the buyer's debt for the sold asset;

Dr. c. 91-2 Set of accounts 68 - 3960 rubles. (22,000 rubles x 18%) - the amount of VAT payable to the budget has been accrued;

Dr. c. 01-2 Set of accounts 01-1 - 24 000 rub. - written off the initial cost of the retired asset;

Dr. c. 02 Set of accounts 01-2 - 3000 rub. - written off the amount of depreciation accrued during the operation of the asset;

Dr. c. 91-2 Set of accounts 01-2 - 21 000 rub. (24,000 - 3,000) - the residual value of the retired fixed assets was written off;

Dr. c. 51 Set of sc. 62 - 25 960 rub. - received cash from the OS buyer

Dr. c. 91-9 Set of sc. 99 - 1000 rub. (25,960 - 3,960 - 21,000) - the financial result from the sale of the fixed assets object was revealed (excluding other operations);

Dr. c. 99 Set of accounts 68 - 240 rubles. (1000 rubles x 24%) - income tax is charged;

Dr. c. 68 Set of sc. 51 - 240 rubles. - Income tax transferred to the budget.

As for the sale of objects for which depreciation was not charged, then, in the author's opinion, their initial cost should be written off from the credit of account 01 directly to the debit of account 83 "Additional capital". In addition, on the date of sale on the credit of off-balance account 010 "Depreciation of fixed assets", the amount of depreciation accrued on the sold object is written off.

When selling non-depreciable property, the taxpayer has the right to reduce the income from such operations by the purchase price of this property (clause 2, clause 1, article 268 of the Tax Code of the Russian Federation). This means that for the purposes of calculating income tax, when NCOs sell fixed assets received under a gift agreement, free of charge or acquired at the expense of target funds, the income from such an operation is not reduced by the initial cost of these objects, since the organization did not bear the costs of their acquisition.

The procedure for calculating the amount of VAT payable to the budget when selling non-depreciable property is as follows.

Since the amount of VAT paid on the acquisition of a fixed asset not used in business activities, the NCO does not have the right to deduct (Article 170 of the Tax Code of the Russian Federation), it is taken into account in the cost of the fixed asset.

When selling property subject to accounting at cost, taking into account the VAT paid upon acquisition, the tax base is defined as the difference between the price of the property being sold, including VAT, and the value of the property being sold (clause 3, article 154 of the Tax Code of the Russian Federation).

When selling property acquired on the side and accounted for with VAT in accordance with paragraph 3 of Article 154 of the Tax Code of the Russian Federation, the tax rate is determined as a percentage tax rate to the tax base taken as 100 and increased by the corresponding tax rate (clause 4 of article 164 of the Tax Code of the Russian Federation), that is, taxation is carried out at a rate of 15.25% (18 / (100 + 18) x 100%).

Example 4. The NPO received earmarked funds in the amount of 118,000 rubles. for the acquisition of the fixed assets object, which should be used in the implementation of the environmental program "Clean River". The object was purchased by an NCO by bank transfer for 118,000 rubles, including VAT of 18,000 rubles. (VAT amount allocated in payment order on a separate line). An invoice has been received from the supplier, in which the amount of VAT is also highlighted.

After the expiration of the target program, the fixed asset was sold for 121,000 rubles. The amount of depreciation accrued during the operation of the fixed asset amounted to 40,000 rubles.

Reflection of transactions in accounting:

Dr. c. 51 Set of sc. 76 - 118,000 rubles. - reflects the receipt of target funds for the acquisition of an fixed assets object, which will be used in statutory non-entrepreneurial activities;

Dr. c. 76 Set of sc. 86 - 118,000 rubles. - the amount of target funds is reflected in target financing;

Dr. c. 60 Set of accounts 51 - 118,000 rubles. - prepayment to the supplier is reflected;

Dr. c. 08 Set of accounts 60 - 100,000 rubles. - the supplier's invoice is accepted;

Dr. c. 19 Set of sc. 60 - 18,000 rubles - reflected the amount of VAT on the acquired asset;

Dr. c. 08 Set of accounts 19 - 18 000 rub. - the amount of VAT is included in the cost of the object;

Dr. c. 01 Set of accounts 08 - 118 000 rub. - the object is included in fixed assets;

Dr. c. 86 Set of accounts 83 - 118,000 rubles. - reflects the source of financing for the acquired asset;

Dr. c. 62 Set of sc. 91-1 - 121,000 - accrued income related to the sale of fixed assets

Dr. c. 91-2 Set of accounts 68 - 458 rubles. (121,000 - 118,000) x 15.25%) - the amount of VAT payable to the budget has been accrued (the buyer is issued an invoice indicating the amount of VAT - 458 rubles);

Dr. c. 51 Set of sc. 62 - 121,000 rubles. - received funds from the buyer of fixed assets;

Dr. c. 83 Set of sc. 01 - 118 000 rub. - written off the initial cost of fixed assets;

Dr. c. 91-9 Set of sc. 99 - 120 542 rubles. (121,000 - 458) - revealed the financial result from the sale of fixed assets (excluding other transactions);

Dr. c. 99 Set of accounts 68 - 28 930 rub. (120,542 rubles x 24%) - income tax has been charged;

Dr. c. 68 Set of sc. 51 - 28 930 rub. - Income tax transferred to the budget.

The specified VAT calculation procedure is applied only in the case when the NBCO sells an item of fixed assets, capitalized taking into account the VAT paid by it. To apply such a calculation, in addition to paying VAT to the seller directly to the NCO, according to Article 168 of the Tax Code of the Russian Federation, a number of other conditions must be met:

• in settlement, as well as primary accounting documents and invoices, the amount of VAT should be highlighted as a separate line;
• the taxpayer has an invoice issued by the supplier and duly executed.

If at least one of the above conditions is not met, the amount of VAT payable to the budget is calculated based on the full cost of the property being sold.

Example 5. For the implementation of the "Clean River" program, the NPO received an environmental facility as a donation from CJSC "Graphite". The value of the received property, indicated in the transfer act, is equal to its balance sheet (residual) value and amounts to 118,000 rubles.

After the expiration of the target program, the fixed asset was sold for 129,800 rubles. The amount of VAT payable to the budget is calculated based on the full cost of the property being sold, since no VAT was paid when it was acquired (received) and the norm of clause 3 of Article 154 of the Tax Code of the Russian Federation cannot be applied in such a situation.

The amount of depreciation accrued during the operation of the fixed asset amounted to 40,000 rubles.

Reflection of transactions in accounting:

Dr. c. 08 Set of accounts 76 - 118,000 rubles. - capitalized OS;

Dr. c. 76 Set of sc. 86 - 118,000 rubles. - the cost of the fixed assets object is reflected in the target financing;

Dr. c. 01 Set of accounts 08 - 118 000 rub. - the OS object is put into operation and included in the fixed assets of the non-profit organization;

Dr. c. 86 Set of accounts 83 - 118,000 rubles. - reflects the use of received targeted funds;

Dr. c. 010 - 40 000 rub. - the amount of depreciation has been calculated;

Dr. c. 62 Set of sc. 91-1 - 129,800 rubles. - accrued income associated with the sale of fixed assets;

Dr. c. 91-2 Set of accounts 68 - 19 800 rub. (110,000 rubles x 18%) - the amount of VAT payable to the budget has been accrued (an invoice is issued to the buyer, which indicates the amount of VAT - 19,800 rubles);

Dr. c. 51 Set of sc. 62 - 129,800 rubles. - received funds from the buyer of fixed assets;

Dr. c. 83 Set of sc. 01 - 118 000 rub. - written off the initial cost of the OS object;

Set of c. 010 - 40 000 rub. - written off the amount of depreciation;

Dr. c. 91-9 Set of sc. 99 - 110,000 rubles. (129,800 - 19,800) - the financial result from the sale of the fixed assets object was revealed (excluding other operations);

Dr. c. 99 Set of accounts 68 - 26,400 rubles. (110,000 rubles x 24%) - income tax has been charged;

Dr. c. 68 Set of sc. 51 - 26 400 rub. - Income tax transferred to the budget.

The transfer by the organization of an asset to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets in accordance with clause 81 of the Guidelines for the accounting of fixed assets (approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n). On the basis of the specified act, a corresponding entry is made in the inventory card of the transferred fixed assets object, which is attached to the act of acceptance and transfer of fixed assets. A note is made on the withdrawal of an inventory card for a retired fixed asset item in a document opened at the location of the item.

G. Kuzmin

Leading expert "BP"