The fixed asset was acquired from various sources. Acquisition of a fixed asset from two sources of financing

sources of acquisition of fixed assets - Types of funds classified by methods of receipt and intended for the acquisition of fixed assets. These include: own and borrowed, gratuitous receipts, contributions of the founders, etc. ... ... Reference book of a technical translator sources of acquisition of basic borrowed funds - The amounts of loans received from banks and loans from legal entities and individuals for the purpose of acquiring fixed assets.

Depreciation as an internal source of investment for the renewal of fixed assets

The dynamic development of science-intensive technologies and production capacities is impossible without the timely renewal of production, its material and technical base, which is based on depreciation assets. Depreciation is one of the sources of investment for the renewal (acquisition) of fixed assets. The investment policy largely depends on the size of the sources of investment financing, and hence on the method of accruing depreciation adopted by the organization.

Budget accounting: we put on the balance sheet a fixed asset acquired from two different sources of funding

Let's imagine a situation: an institution needs to acquire an asset, but there are not enough budget funds for its purchase, and the management decides to pay the missing amount at the expense of income-generating activities. Does the legislation allow the acquisition of assets from different sources of financing? How to correctly capitalize such an asset, avoiding errors in accounting and tax accounting?

In this article, Natalya Korotonoshkina answers these questions.

Property Acquired with Public Funding: Tax Consequences

Many enterprises receive funds from the federal, regional or local budgets to perform various socio-economic tasks. The article discusses the tax consequences that arise for commercial enterprises in connection with the acquisition of property at the expense of targeted budget revenues.

There is no interpretation of the terms "targeted financing" and "targeted revenues" in the current civil legislation.

Acquisition of a fixed asset from two sources of financing

The main asset was purchased at the expense of budget financing, but delivery and installation were paid for at the expense of business activities.

How now correctly to put it into operation and take into account - its value accumulated on account 106 is now distributed over two types of activities? Funds from different sources in budget accounting cannot overlap. This follows from the postings: accounts with feature 1 cannot correspond with accounts with other features.

Reflection in the accounting of a budgetary institution of the acquisition of fixed assets from two sources Text of a scientific article in the specialty "Economics and Economic Sciences"

Reflection in the Accounting of a Budgetary Institution of Acquisition of a Fixed Asset from Two Sources local self-government, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions (hereinafter - Instruction No. 157n), approved by order of the Ministry of Finance of Russia dated 01.

noah of certain independent functions or a separate complex of structurally articulated objects that are a single whole and designed to perform a specific job.

Fixed assets are accepted for accounting, which is regulated by the Accounting Regulation "Accounting for Fixed Assets" (PBU 6/01), at historical cost excluding value added tax and other reimbursable taxes, as well as the actual costs of delivering the objects and bringing them to a condition suitable for use.

Capital expenditures for the reproduction of fixed assets are of a long-term nature and are carried out in the form of long-term investments (capital investments) for new construction, for the expansion and reconstruction of production, for technical re-equipment and for supporting the capacities of existing enterprises. Accounting for long-term investments for the reproduction of the main (capital investments) is kept on a special active account 08 "Capital investments" in the context of the following second-order accounts (sub-accounts): The Chart of Accounts does not provide for the creation of a special depreciation fund.

How to arrange the acquisition of fixed assets at the expense of several sources of financing?

Received a subsidy for other purposes (KFO 5) for the purchase of fixed assets. There wasn't enough money therefore partially paid from entrepreneurial activity (KFO 2). Bought cars. What accounting records should be used to formalize this operation and how to reflect it in the program? The institution is budgetary, on subsidies.

Letter from the Ministry of Finance of Russia clarifications were provided on the reflection in the accounting of budgetary and autonomous institutions of the acquisition of property at the expense of subsidies for other purposes (KFO 5). In particular, it provides for the acceptance for accounting of investmentsin especially valuable propertymade at the expense of subsidies for other purposes, by type of activity "4" (KFO 4) on the basis of the Certificate (f.0504833 ).

Attached to the letter of the Ministry of Finance of Russia dated 18.09.2012 No. 02-06-07/3798 given accounting entries for the acquisition of property at the expense of subsidies for other purposes.

(See Fig.1)

(Fig.1)

It should be noted that although the name of operation 2.2.4 mentions “especially valuable” property, the symbol “x” is indicated in the analytical group of account 106, that is, other movable property can also be transferred to KFO 4.

Consider the order of execution of this operation on a specific example.

Example:

For the purchase of 3 cars (one brand at the same cost), a targeted subsidy (KFO 5) was allocated in the amount of 1,500,000 rubles, however, according to the results of the auction, the necessary equipment could only be purchased for 1,800,000 rubles. The missing amount (300,000 rubles) was paid at the expense of income-generating activities (KFO 2) and reflected as non-operating expenses. According to the Accounting Policy of the institution for KFO 5, accounting is carried out according to the budget classification - in the Structure of the working chart of accounts of the institution for KFO 5, the type of CPS “Budget classification” is established.

Formation of the actual cost of fixed assets

In the program “1C: Accounting of a state institution 8”, the formation of investments in fixed assets (operation 2.2.2) is reflected in the document “ Purchase of fixed assets and intangible assets” with the corresponding operation.
When acquiring fixed assets at the expense of subsidies for other purposes in the document “ Purchase of fixed assets and intangible assets” should indicate KFO - 5.

(See Fig.2)

(Fig.2)

On the tab " Capital investments” document “ Purchase of fixed assets and intangible assets” directory element is indicated “ fixed assets”.

Important! If the object was purchased at the expense of several CFOs, one position with the NFA type “Capital investments” should be entered in the “Fixed Assets” directory for a group of fixed assets of the same type. The rest of the details can be left blank. (See Fig.3)

(Fig.3)

In the document " Purchase of fixed assets and intangible assets” for this position should be specified amount received objects of the same type of OS and amount investments through targeted subsidies.

(See Fig.4)

(Fig.4)

The formation of capital investments at the expense of income-generating activities is formalized in the same manner. In the document " Purchase of fixed assets and intangible assets” should indicate KFO - 2.

Important! The Capital Investment Object should be the same element of the “Fixed Assets” directory with the “Capital Investments” type, to which the costs of KFO 5 were assigned. The number of objects should not be indicated. (See Fig.5)

(Fig.5)

Allocation of costs to another activity

The operation of accepting for accounting by type of activity "4" investments in especially valuable property made at the expense of subsidies for other purposes (operation 2.2.4), in the program “1C: Accounting of a state institution 8” is drawn up by the document " Transferring costsby NFA to anotherCFD, KPS" (located in the menu "OS, NMA, NPA" - "Other operations").

In the header of the document as a prop “ Check” you should select the analytical account for which you want to transfer data, in the conditions of the example - 106.31.
On the tab " General" in a group " Withdrawal details"should be specified CFD and KPS, from which you need to transfer attachments, as well as an account ( Withdrawal account), through which costs are written off from the old KFO (KPS), and its analytics.

In a group " Posting details"should be specified CFD and KPS, to which attachments are transferred, as well as the account ( Posting account), through which the costs of new KFO, KPS, and its analytics are written off. (See Fig.6)

In accordance with the provisions of the letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07 / 3798 (operation 2.2.4), when transferring investments from KFO 5 to KFO 4, account 304.06 should be indicated as a transit account.

(Fig.6)


On the tab " Capital investments" you should indicate the object, the capital investments for which should be transferred to another CFD (KPS). The quantity and cost recorded for the object will be indicated automatically.(See Fig.7)

(Fig.7)

The operation of accepting for accounting under KFO 4 investments made at the expense of income-generating activities (KFO 2) is also documented by the document " Transferring costsby NFA to anotherCFD, KPS".

According to KFO 2 document " Transferring costsby NFA to anotherKFO,KPS" is drawn up in the same manner as for KFO 5, taking into account the following features.

1. Because on the account 2.106.31 only the amount of capital investments is taken into account, the checkbox " Capital cost transfer".

2. It should be noted that to transfer investments from KFO 2 to KFO 4, you should use accounts 401.20.241 and 401.10.180 , since for KFO 2 it is necessary to reflect non-operating expenses. Therefore, as Write-off accounts account must be specified 401.20.241 , as Accounts posting account must be specified 401.10.180 . (See Fig.8)

(Fig.8)

3. On the tab " Capital investments"should be specified the same element of the reference book “Fixed assets” with a view" Capital investments”, to which the costs of KFO 5 were initially assigned.

Selecting objects in the table can be done using the button “ Selection", which opens either the directory " fixed assets”, or a table with already selected objects accounted for in the specified account for the old KFO and KPS.

If the selection is made from the directory “ fixed assets”, the value of the object is determined by pressing the button “ Calculate” in the table pane. (See Fig.9)

Since only the amount of capital investments is taken into account on account 2.106.31, the amount is not indicated.

(Fig.9)

If you generate a standard report " Turnover balance sheet for account 106” with grouping by CFD and selection by subconto“ fixed assets” for the facility where the costs were collected, we will see that all capital investments are assigned to KFO 4.(See Fig.10)

Equipment delivered 5,106 21,310 5,302 31,830,500,000 Advance payment made 5,302 31,730 5,206 31,660 150,000 Contract final payment made 5,302 31,730 5,201 11,610 350,000 equipment through targeted subsidies 5 304 06 830 5 106 21 410 500 000 4 106 21 310 4 304 06 730 500 000 the amount of the subsidy is enough to purchase the necessary equipment. In this case, the funds earned by the institution from the provision of paid services are attracted. There are no clarifications from the Ministry of Finance on how the institution should act in this situation. Instructions N N 174n, 183n also do not contain correspondence accounts on this issue. By virtue of Art.

How to arrange the acquisition of wasps through several sources of funding?

Secondly, to account for assets on a single CFA, it is advisable to use the “transit” account 30406 “Settlements with other creditors”. In particular, paragraph 146 of Instruction 174n states that “... the acceptance for accounting of investments in non-financial assets upon acquisition (creation) of an object at the expense of various sources of financial security is reflected in the credit of account 430406730 “Increase in settlements with other creditors” and the debit of the corresponding accounts of the analytical accounting for account 410600000 "Investments in non-financial assets".

Attention

Consider the acquisition of OS on a specific example. The Department of Education purchases a school bus for 760,000 rubles. The institution is allocated a targeted subsidy for the purchase in the amount of 700,000 rubles, the remaining 60,000 are recommended to be paid through income-generating activities.

The school bus is indicated to be taken into account as a particularly valuable movable property.

Acquisition of an OS object at the expense of two sources of financing

Info

Civil Code of the Russian Federation, Federal Law of January 12, 1996 N 7-FZ “On Non-Commercial Organizations”, clause 8 of Art. 2 of the Federal Law of 03.11.2006 N 174-ФЗ “On Autonomous Institutions”, an autonomous and budgetary institution has the right to carry out income-generating activities only insofar as it serves to achieve the goals for which they were created and corresponds to these goals, provided that such activities are indicated in their founding documents. The income received from such activities and the property acquired at the expense of these incomes shall be placed at the independent disposal of the institution.

Therefore, from a legislative point of view, a medical institution can direct the funds received from the provision of paid services to the acquisition of fixed assets, for which there were not enough targeted subsidies.

Production of wasps from two sources of funding

Important

Consider the procedure for processing this operation using a specific example. Example: A targeted subsidy (KFO 5) in the amount of 1,500,000 rubles was allocated for the purchase of 3 cars (one brand at the same cost), however, according to the results of the auction, the necessary equipment could only be purchased for 1,800,000 rubles. The missing amount (300,000 rubles) was paid at the expense of income-generating activities (KFO 2) and reflected as non-operating expenses.

On the “Fixed Assets” tab, enter information about the objects to be taken into account. If a group of objects of the same type, purchased at the same price, has arrived, you can use the service of group adding elements of the “Fixed Assets” directory. (See Fig.14) (Fig.14) The “Depreciation” tab is filled in in the usual manner.

Acquisition of fixed assets from two sources of financing

Write-offs should be made through the account for accounting for other expenses: debit of account 2,401 20,290 “Other expenses” credit of account 2,201 11,610 “Disposal of funds of an institution from personal accounts in the treasury body”. At the same time, the same amount is credited to the main activity: debit of account 1,201 11,510 credit of account 1,401 10,180 “Other income”.

All other entries (on the formation of the initial cost of the object and its capitalization as part of fixed assets) are recorded on the accounting accounts of the working chart of accounts for the main activities of the institution. Cash is not subject to VAT, that is, with this scenario, the tax does not need to be charged.

It is important to remember that if the funds received as part of entrepreneurial activities are spent to purchase assets that are planned to be used in budgetary activities, they do not need to be taken into account in tax accounting.

We acquire assets from various sources of financing

Compulsory medical insurance in the institution, as a result of which an act was drawn up, reflecting in it the fact of misappropriation of compulsory medical insurance funds by the institution. In the opinion of the auditors, the acquisition by the institution at the expense of compulsory medical insurance of fixed assets is not provided for by the tariff.
The health care institution was forced to go to court. During the trial, the judges studied the norms of Art.
Art. 10, 13, 38, 289 of the RF BC, Art. 4, paragraph 1, part 1 and paragraph 5, part 2 of Art. 20, parts 1, 2 and 4 of Art. 30, part 1, 7 and 9 of Art. 35 of the Federal Law N 326-FZ, the provisions of the Program of state guarantees for the provision of free medical care for 2013 and the planned period of 2014 and 2015, approved by Decree of the Government of the Russian Federation of October 22, 2012 N 1074 (the violation was detected in 2013, the Program is now in effect 2015), the territorial program of state guarantees of free provision of medical care to citizens.

Accounting for the financial result of an autonomous institution

Note! It is possible to pay for goods (including assets), work, services at the expense of allocated subsidies if they are necessary to fulfill the state task in accordance with the plan of financial and economic activity. How to arrange the acquisition of wasps through several sources of funding? Important The procedure for accounting for fixed assets The procedure for accounting for fixed assets acquired at the expense of various sources of financing is not established by Instruction No. 157n, nor by the Instruction for the Application of the Chart of Accounts for Accounting of Budgetary Institutions (hereinafter - Instruction No. 174n), approved by Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (in ed.

dated 11/16/2016). Therefore, the institution must independently develop and approve the procedure for registering such objects in its accounting policy. In addition, you must request permission to conduct such operations from the main manager.

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When does it become necessary to use funds from two sources to purchase a fixed asset? How to correctly reflect the assets acquired at the expense of various sources of financing in the accounting of budgetary institutions? How to pay income tax and VAT in such cases? Sources of financing The need to purchase fixed assets (FA) from two sources of funding arises if the institution does not have enough subsidies on its personal account allocated from the relevant budget for the purchase of fixed assets. Then the institution pays the missing part of the funds from the funds received by it from other income-generating activities (i.e.

e. entrepreneurial). When an institution acquires an asset, one must take into account the fact that the budget legislation of the Russian Federation allows reimbursement of budget expenses from funds from entrepreneurial activities.

Acquisition of wasps through various sources of funding

Consider the procedure for registering fixed assets acquired at the expense of two sources of funding. The institution purchases a laboratory device "Ionomer" worth 59,000 rubles.

for use in the main budgetary activities for the implementation of the state task.

At the time of payment for the asset, the institution does not have enough funds in the personal account in the OFK, since funding in the form of budgetary appropriations for article KOSGU 310 was received in the amount of 40,000 rubles, i.e. less than necessary for the purchase of the device. The missing part will be paid at the expense of funds received from entrepreneurial activities.

Accounting entries: 1. Partial payment for the fixed asset (device) was made at the expense of the subsidy: Debit account 4.302.31.830 Credit account 4.201.11.610 - 40,000 rubles.

At the same time, the same amount was reflected in the fixed assets accounts for core activities in correspondence with the other income account. With regard to operations for the acquisition (construction) of fixed assets, the scheme can be transformed as follows: the costs paid from various sources are reflected in accounts 1,106,00,000 “Investments in non-financial assets”, 2,106,00,000 “Investments in non-financial assets” .

Upon completion of the process of formation of the initial cost of the object, the costs accumulated on account 2,106,00,000 are debited to account 2,401,20,241 “Expenses for gratuitous transfers to state and municipal organizations”. At the same time, the costs accounted for in account 1,106,00,000 are increased by the amount of costs paid from business funds (equal to the amount debited from the credit of account 2,106,00,000).

The appendix to the letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07 / 3798 contains accounting entries for the acquisition of property at the expense of subsidies for other purposes. (See Fig.1) (Fig.1) It should be noted that although the name of operation 2.2.4 mentions “especially valuable” property, the symbol “x” is indicated in the analytical group of account 106, that is, other movable property. Consider the order of registration of this operation on a specific example. Example: For the purchase of 3 cars (one brand at the same cost), a targeted subsidy (KFO 5) was allocated in the amount of 1,500,000 rubles, however, according to the results of the auction, the necessary equipment could only be purchased for 1,800,000 rubles. The missing amount (300,000 rubles) was paid at the expense of income-generating activities (KFO 2) and reflected as non-operating expenses.
An asset was transferred from non-budgetary activities to budgetary activities 2,401 20,241 “Expenses on gratuitous transfers to state and municipal organizations” 2,106 31,410 “Reduction of investments in fixed assets - other movable property of an institution” 17,400 Costs reflected in budget accounting at the expense of extra-budgetary funds 1,106 31,310 “Increase in investments in fixed assets – other movable property of the institution” 1,401 10,180 “Other income” 17,400 Equipment received 1,101 34,310 “Increase in the cost of machinery and equipment – ​​other movable property of an institution” 1,106 31,410 “Decrease in investments in fixed assets - other movable property of the institution” 35,400 Transfer of funding source It is more rational and safe (in terms of the risks of making mistakes in tax accounting) to consider the situation as a transfer of funding sources (but not tangible assets).

When does it become necessary to use funds from two sources to purchase a fixed asset?

How to correctly reflect the assets acquired at the expense of various sources of financing in the accounting of budgetary institutions?

How to pay income tax and VAT in such cases?

Sources of financing

The need to purchase fixed assets (OS) at the expense of two sources of financing arises if the institution does not have enough subsidies on its personal account allocated from the relevant budget for the purchase of fixed assets. Then the institution pays the missing part of the money at the expense of funds received by it from other income-generating activities (i.e. entrepreneurial).

When an institution acquires an asset, one must take into account the fact that the budget legislation of the Russian Federation allows reimbursement of budget expenses from funds from entrepreneurial activities. Reimbursement of extra-budgetary expenses at the expense of budgetary financing is temporarily allowed with the permission of the chief administrator, with the subsequent restoration of funds in the account upon receipt of budgetary appropriations (subsidies for this type of expenditure).

Note!

It is possible to pay for goods (including assets), work, services at the expense of allocated subsidies if they are necessary to fulfill the state task in accordance with the plan of financial and economic activity.

It is unacceptable to pay at the expense of subsidies for goods, works, services that will be used only in entrepreneurial activities, since subsidies in the form of appropriations are allocated to an institution for specific purposes, in particular for reimbursement of standard costs, for the maintenance of immovable and especially valuable movable property, secured for an institution by the founder or acquired at the expense of the founder (clause 1, article 78.1 of the Budget Code of the Russian Federation).

The accounting budget account number includes the source of funding. The statement on the balance sheet of an institution of an object acquired at the expense of several sources of financing must be reflected in several accounting accounts.

Thus, assets acquired through allocated subsidies for their acquisition and intended for use in order to fulfill the state assignment will be reflected under the code of the type of financial security (KFO) 4. Assets acquired through entrepreneurial activity are recorded under KFO 2.

But if the same item of fixed assets is reflected in several accounting accounts (acceptance of fixed assets in parts), problems arise during inventory, revaluation, depreciation, internal transfer and write-off of such items from the balance sheet.

An object of fixed assets is an object with all its parts and fixtures and accessories or a separate structurally separate item designed to perform certain independent functions (paragraphs 41, 45 of the Instructions for the Application of the Unified Chart of Accounts for Public Authorities (Government Bodies), Local Bodies self-government bodies, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions (hereinafter - Instruction No. 157n), approved by Order of the Ministry of Finance of Russia dated December 01, 2010 No. 157n (as amended on November 16, 2016)).

Therefore, one fixed asset item cannot be listed as separate inventory items accounted for with different financial collateral type codes (CFA).

Important!

One object of fixed assets can be taken into account only on one budget accounting account.

OS accounting procedure

The procedure for accounting for fixed assets acquired at the expense of various sources of financing is not established by Instruction No. 157n, nor by the Instruction for the Application of the Chart of Accounts for Budgetary Institutions (hereinafter - Instruction No. 174n), approved by Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (as amended by . from 11/16/2016).

Therefore, the institution must independently develop and approve the procedure for registering such objects in its accounting policy.

In addition, you must request permission to conduct such operations from the main manager.

The procedure for reflecting in accounting transactions for the acquisition of fixed assets at the expense of several sources of financial support in budgetary institutions depends on the activity in which the fixed asset will be used - in the main budgetary activity to fulfill the state task or in business.

Consider the procedure for registering fixed assets acquired at the expense of two sources of funding.

Situation 1

Transfer of non-financial assets from extrabudgetary activities to budgetary

The institution purchases a laboratory device "Ionomer" worth 59,000 rubles. for use in the main budgetary activities for the implementation of the state task.

At the time of payment for the asset, the institution does not have enough funds in the personal account in the OFK, since funding in the form of budgetary appropriations for article KOSGU 310 was received in the amount of 40,000 rubles, i.e. less than necessary for the purchase of the device.

The missing part will be paid at the expense of funds received from entrepreneurial activities.

Accounting entries:

1. Partial payment for the fixed asset (device) was made at the expense of the subsidy:

Debit of account 4.302.31.830 Credit of account 4.201.11.610 - 40,000 rubles.

At the same time, an entry is made on the off-balance account:

Account credit 18 (KOSGU 310) - withdrawal of funds from the personal account of the institution.

2. A partial payment for the cost of the device was made at the expense of funds earned from business activities. Accounts receivable are formed in terms of payment for fixed assets due to extrabudgetary activities:

Debit of account 2.304.06.830 Credit of account 2.201.11.610 - 19,000 rubles.

Credit of account 18 (KOSGU 310) - the disposal of funds is reflected.

3. Accounts payable are accepted in the amount received by the institution at the expense of funds from entrepreneurial activities to fulfill budget obligations - as part of the implementation of the state task:

Debit account 4.302.31.830 Credit account 4.304.06.730 - 19,000 rubles.

4. The costs of purchasing the device for budgetary activities are reflected (account 4.106.31.310 “Increase in investments in fixed assets - other movable property of the institution”):

Debit of account 4.106.31.310 Credit of account 4.302.31.730 - 59,000 rubles.

5. The fixed asset - the Ionomer device - was accepted for accounting at the initial cost for the budgetary type of activity (account 0.101.34.000 "Machinery and equipment - other movable property of the institution"):

Debit of account 4.101.34.310 Credit of account 4.106.31.310 - 59,000 rubles.

It can be seen from the postings that the fixed asset was registered under KFO 4 (budgetary financial support) and will be used to fulfill the state assignment.

We analyze the records for the restoration of funds spent on the acquisition of a fixed asset (device) intended for use in budgetary activities.

After the personal account of the institution received funding in the form of a subsidy for the implementation of the state task under Article 310 (KOSGU):

6. We restore on the personal account the amount of funds for entrepreneurial activities temporarily spent on the purchase of the Ionomer device in part of the missing cost for its purchase:

Debit of account 2.201.11.510 Credit of account 2.304.06.730 - 19,000 rubles.

According to the debit of the off-balance account 18 (for KOSGU 310), we reflect the receipt of funds to the personal account due to the restoration of the received budgetary appropriations.

7. We reduce the debt of funds from entrepreneurial activity, temporarily attracted for the purchase of fixed assets, at the expense of subsidies received on the personal account:

Debit of account 4.304.06.830 Credit of account 4.201.11.610 - 19,000 rubles.

According to the Credit of account 18 (for KOSGU 310), we reflect the withdrawal of funds from the account for accounting for subsidies.

When accepting the entire amount paid for the fixed asset to the budget, the institution is not entitled to count on a VAT refund.

S. S. Velizhanskaya,
chief accountant's assistant

The material is published in part. You can read it in full in the magazine.