Tax and accounting. Letters and clarifications of the Ministry of Finance of the Russian Federation Article 340 of budget classification

According to the letter of the Ministry of Finance of the Russian Federation dated September 23, 2008 No. 03-05-01/57, video surveillance equipment is considered to be separate inventory items of fixed assets, the functional purpose of which is not an integral part of the operation of the facility real estate as a single separate complex. They are not included in the real estate property - unlike, for example, such objects as elevators, built-in ventilation systems, local networks, other building communications. When deciding which KOSGU codes should be used to reflect the acquisition and installation of a video surveillance system, you must be guided primarily by the Instructions on the procedure for application budget classification(Order of the Ministry of Finance of the Russian Federation dated December 25, 2008 No. 145n) and Methodological recommendations on the application of the classification of operations of the general government sector (letter of the Ministry of Finance of the Russian Federation dated July 21, 2009 No. 02-05-10/2931).

In order to avoid a subjective approach when assessing by authorized officials the legality of applying in a particular case articles KOSGU 310 “Increase in the cost of fixed assets”, 340 “Increase in the cost of inventories” in recent years financial department specialists invariably formulate the following legal position: such decisions fall within the competence of government agency employees who have complete and reliable information necessary to make decisions in accordance with the current procedures accounting(see, in particular, letters of the Ministry of Finance of Russia dated November 11, 2013 N 02-06-010/48099, dated February 27, 2012 N 02-07-10/534). Such a decision is made by the specialized commission of the institution with the participation of accounting service specialists (clause 34 Instructions No. 157n).

Article 310 increase in the value of fixed assets

• Examples of application of articles 310 kosgu and 340 kosgu
• Selected issues regarding accounting for office supplies (Zaripova M.)
• It's all the little things
• Article 310 and 340
• Articles 340 and 310

Accordingly, any DVRs (both car and those intended for connection to a video surveillance system) can be taken into account as separate inventory items of fixed assets. Thus, the costs of acquiring all the objects indicated in the question can reasonably be reflected under Article 310 “Increase in the cost of fixed assets funds" KOSGU. We also recommend that you familiarize yourself with the following material: - Encyclopedia of Solutions.
The procedure for making a decision on classifying an object as a fixed asset of a state institution.

Article 340 increase in the value of inventories

Separate questions regarding the accounting of office supplies (zaripova m.) An institution can develop a document that will indicate which object lasts for how long (a pack of paper - 2 weeks, pencils, rods, pens - 3 months, scissors, staplers, paper holders, coasters for pens and pencils - more than 12 months) and depending on this, which group it belongs to. Having decided on the useful life, we move on to accounting.

Important

If we are talking about “long-lasting” goods, use account 0 101 09 310 “Increase in the value of other fixed assets.” Otherwise, account 0 105 06 340 “Increase in the cost of other material inventories” is used.

In the latter case, there are two options. It all depends on how the contract for the purchase and delivery of office supplies is drawn up. 1.

Misuse of budget funds kosgu 310-340 expense items

Attention

But the validity of classifying an institution’s expenses for the acquisition of property as misuse of budget funds only on the basis of such a judgment is very doubtful. As a result, such a decision can most likely be successfully challenged in the prescribed manner (including in court). Responsibility for misuse of budget funds cannot be applied in cases where, based on the content of regulatory documents, it is impossible to clearly establish what budget classification code should a public sector organization assign to its expenses (expenses could equally be assigned to different budget classification codes) (clause

14.1 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 N 23). We also recommend that you familiarize yourself with the following materials: - Encyclopedia of Solutions.

Article 340 and 310

In regulatory documents on budget accounting there are no concepts of “repair” or “modernization” of the operating system. The Ministry of Finance in Letter dated November 23, 2006 N 03-03-04/1/794 recommends that when defining these terms, one should be guided by the following documents: - Regulations on carrying out scheduled preventive maintenance of industrial buildings and structures MDS 13-14.2000, approved by the Decree of the USSR State Construction Committee dated December 29. 1973 N 279; — Departmental Construction Standards (VSN) N 58-88(R) “Regulations on the organization and implementation of reconstruction, repair and maintenance of buildings, public utility and socio-cultural facilities”, approved by Order of the State Committee for Architecture under the USSR State Construction Committee dated November 23, 1988 N 312; — Letter of the USSR Ministry of Finance dated May 29, 1984 N 80 “On the definition of the concepts of new construction, expansion, reconstruction and technical re-equipment of existing enterprises.”

Purchase and installation of a video surveillance system for an accountant

Thus, in the joint letter of the Ministry of Finance and the Federal Treasury of Russia dated June 6, 2007 No. 42-7.1-17/2.2-200 and the letter of the Federal Treasury dated April 16, 2007 No. 42-2.2-04/6a it is stated that the costs of paying for contracts for acquisition of non-financial assets (stationery sets, hole punchers, staplers, anti-staplers, daters, self-type stamps, stationery knives, scissors, pencil sharpeners, scissors, paper trays and clips, folders, waste baskets, padlocks and built-in locks, magnifying glasses, blinds, mirrors, wall clocks, axes, shovels, jacks, tool kits for car repairs, kitchen utensils, flags, coats of arms, accounting books, registration journals, barn books, geographical maps, visual aids, sinks, taps, siphons, etc.
The accounting entries in this case are as follows: Debit 1,106 04,340 “Increase in the cost of manufacturing materials, finished products (work, services)” Credit 1,302 22,730 “Increase accounts payable for the acquisition of material reserves" - 500 rubles. They are written off at the actual cost of each unit or at the average actual cost.

Info

One of these methods is applied continuously throughout the financial year (clause 108 of Instruction No. 157n). The basis for deregistration are: - statement of issuance of material assets for the needs of the institution (f.

0504210); - act on write-off of inventories (f. 0504230). If the expenditure of material reserves is carried out on the basis of documents approved by the head of the institution, these documents are attached to the act. The act is drawn up by the institution’s commission on the receipt and disposal of assets and approved by the head of the institution.

Purchase of Kosgu 340 or 310 equipment

According to the Instructions on the procedure for applying budget classification * (1), Article 310 “Increase in the cost of fixed assets” includes expenses for payment of purchase agreements, as well as contract agreements for construction, reconstruction, technical re-equipment, expansion and modernization of facilities related to fixed assets, regardless of their cost and with a useful life of more than 12 months. Article 340 “Increase in the cost of inventories” includes expenses for payment of contracts for the purchase of raw materials and materials intended for one-time use in the activities of the institution for a period not exceeding 12 months, regardless of their cost, as well as items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets in accordance with OKOF *(2).

According to clause
To which KOSGU article (310 or 340) should the costs of purchasing a current transformer worth 296 rubles be attributed? Having considered the issue, we came to the following conclusion: Expenses for the purchase of a current transformer can be made both through Article 310 “Increase in the cost of fixed assets” of the KOSGU, and through Article 340 “Increase in the cost of inventories” of the KOSGU. The final decision on classifying the acquired property as material reserves (fixed assets) can be accepted by competent officials of the institution within the framework of their powers based on the specific characteristics of the extension cord, taking into account the expected conditions of its use (operation).

In our opinion, in the situation under consideration, the costs of purchasing enteral nutrition must be reflected in detailed article 340.01 “Medicines and dressings” of KOSGU. Rationale: According to the All-Russian Classification of Products by Type of Economic Activity OK 034-2014 (CPES 2008), approved by Order of Rosstandart dated January 31, 2014 N 14-st, enteral nutrition belongs to other food products (code 10.86.10.540 - “Enteral nutrition food products” from the subclass 10.8 — “Other food products”). Based on clause 5 of Art. 4 of the Technical Regulations of the Customs Union "On the safety of certain types of specialized food products, including dietary therapeutic and dietary preventive nutrition" TR CU 027/2012, adopted by Decision of the Council of the Eurasian Economic Commission dated June 15, 2012 N 34, enteral nutrition food products (liquid or dry) is intended for oral consumption directly or administration through a tube if it is impossible to provide the body with nutrients and energy in the usual way. In accordance with the Instructions for the organization of enteral nutrition in medical institutions, approved by Order of the Ministry of Health of Russia dated August 5, 2003 N 330, the purchase of nutritional mixtures for enteral nutrition is carried out in accordance with Article 340 “Increasing the cost of material reserves” of KOSGU with the classification of nutritional mixtures for enteral nutrition to section "Medicines and dressings". Based on clause 118 of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated 12/01/2010 N 157n (hereinafter referred to as Instruction N 157n), medicines (components, endoprostheses, bacterial preparations, serums, vaccines, blood and dressings, etc.) are accounted for in the analytical account 01 “Medicines and dressings” of account 10500 “Inventories” . The Letter of the Ministry of Finance of Russia dated September 10, 2014 N 02-07-05/45503 explains that, according to paragraph 118 of Instruction N 157n, group 1 “Medicines and dressings” includes medicines, components, endoprostheses, bacterial preparations, serums, vaccines, blood and dressings and other material supplies similar in their functional purpose. In clause 2 "Features of application of KOSGU" section. V Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n (hereinafter referred to as Instructions N 65n), it is established that in order to ensure the completeness of reflection in accounting (budget) accounting of information on ongoing operations, state (municipal) institutions have the right when forming accounting policy provide additional detail for transactions under Article 130 “Income from the provision of paid services(works)", 180 "Other income", 290 "Other expenses", 310 "Increase in the cost of fixed assets", 320 "Increase in the cost intangible assets" and 340 "Increase in the cost of inventories" (within the third category of the code). According to Directive No. 65n, expenses for payment of contracts for the purchase of medicines and dressings are included in article 340 "Increase in the cost of inventories." Based on the foregoing, we believe that in this case situation, costs for enteral nutrition must be reflected in detailed article 340.01 “Medicines and dressings” of KOSGU.

Under what article (subarticle) of KOSGU does a medical budgetary institution need to reflect the costs of purchasing enteral nutrition: 340.01 - “Medicines” or 340.02 - “Food”? Accounting policy institutions, additional detail is provided for operations under Article 340 “Increase in the cost of inventories” of KOSGU

“Comparative table of correspondence between types of expenses, classification of budget expenses and articles (sub-items) of the classification of operations of the public administration sector related to expenses and applied by budgetary, autonomous institutions” *(4) in terms of expenses for special equipment *(5) Including, in terms of expenses for the delivery (transfer) of pensions, benefits and other social payments to the population, carried out by budgetary and autonomous institutions, as recipients of budgetary funds within the framework of delegated powers *(7) applied in terms of expenses for capital investments by budgetary and autonomous institutions performing the functions of state ( municipal) customer within the framework of delegated powers *(8) In terms of payment of benefits to an accused person temporarily suspended from office, a comparative table of correspondence between types of costs for the classification of budget expenditures and articles (sub-items) for the classification of operations of the public administration sector related to expenses and applied by budgetary, autonomous institutions has been generated .

Social security of the population, other payments to citizens Capital investments in state or municipal property Subsidizing public sector institutions, including government, budgetary, autonomous and non-profit organizations Other budgetary allocations Name of the VR code 2019 244 “Other procurement of goods, works and services to ensure public (municipal) needs” The name of the CWR has been adjusted (the words “to meet state (municipal) needs” have been deleted).

Kosgu 340 transcript in 2019 for budgetary institutions

Kosgu 310 decoding in 2019 for budgetary institutions Codes of types of expenses In addition, sources of internal financing for budget deficits and external financing of the federal budget, types of internal debt of the Russian Federation, its constituent entities and municipalities, as well as types of external debt of the country are indicated.

Article 226 of the budget classification decoding In addition, some articles of the KOSGU institutions can be further detailed in the third category. This applies to codes: 130 “Income from the provision of paid services (work)”; 180 “Other income”; 290 “Other expenses”; 310 “Increase in the value of fixed assets”; 320 “Increase in the value of intangible assets”; 340 “Increase in the cost of inventories.”

CVR 242 and 244: reflecting expenses in the field of information and communication technologies

For this type of expenses, federal budget expenses for the implementation of measures for the creation, taking into account trial operation, development, modernization, operation of state information systems and information and communication infrastructure, as well as expenses for the use of information and communication technologies in the activities of federal government bodies, are subject to reflection. including those under their jurisdiction of federal state government institutions, and management bodies of state extra-budgetary funds of the Russian Federation. Also, for this type of expenses, expenses of the budget of a constituent entity of the Russian Federation, the budget of a territorial state extra-budgetary fund, the local budget for the implementation of informatization measures, in terms of regional (municipal) information systems and information and communication infrastructure, are reflected, if a decision is made by the financial authority of a constituent entity of the Russian Federation ( municipality) on the application of expense type 242 “Purchase of goods, works, services in the field of information and communication technologies.”

Analyzing the descriptions of the considered codes for types of expenses, we can conclude that only recipients of federal budget funds, as well as other recipients of budget funds, can apply CVR 242 when the relevant financial authority makes a decision on the use of this element of types of expenses. Budgetary and autonomous institutions cannot apply CWR 242.

Decoding of KOSGU: subarticle 226

• The first group includes income transactions– code 100. It includes subarticles from 110 to 180, this includes all types of income that the organization has. Subsection 110, for example, includes all income from taxes. Subsection 120 includes profits from property (rent, etc.). 130 includes profit from services rendered. And other sub-articles.
• The second group includes the organization’s expense transactions– code 200. The code has subgroups from 211 to 290. Operations on salaries, payment of benefits, pensions, paid organizations, rent and much more are grouped here.
• The third group includes receipts of assets not related to financial– code 300. The specified assets can be either production or non-production. The group consists in detail of sub-articles 310–340. This includes income from the increased value of the organization’s property, from an increase in the cost of maintaining software and databases, etc.
• The fourth group includes the disposal of assets that are not financial– this is code 400. This group includes 410–440 subarticles. If the value of the company’s property has decreased, compensation for damage, etc.
• The fifth group includes the receipt of financial assets– code 500. The group has subgroups 510–550. This includes income from shares, bills, increases in loan balances, and more.
• The sixth group includes disposal of financial assets– code 600, which consists of 610–650 articles regulating the disposal of assets.
• The seventh group includes an increase in liabilities– code 700, consisting of 710–720 subgroups. Here we are talking about increasing the organization's debts.
• The eighth group includes a decrease in liabilities– code 800. It consists, in turn, of subarticles 810 and 820, and includes operations to reduce various debt obligations.

In the budget accounting of institutions, all operations on income and expenses are distributed based on the classification according to KOSGU. The specified classifier is necessary in accounting when forming the accounting policy of an organization in order to fully take into account information about the transactions performed.

Article 340 budget classification transcript 2019

23.1 of the Budget Code of the Russian Federation, section I of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n). 130 “Income from the provision of paid services (work)”; 180 “Other income”; 290 “Other expenses”; 310 “Increase in the value of fixed assets”; 320 “Increase in the value of intangible assets”; 340 “Increase in the cost of inventories.”

According to Instructions No. 180n, subarticle 225 “Works, services for property maintenance” includes expenses for payment of contracts for the performance of work, provision of services related to the maintenance, servicing, repair of property received for rent or free use, which are under the right of operational management and in the state treasury of the Russian Federation, a constituent entity of the Russian Federation, a municipal entity.

Expense type codes

Only code 244 remains, and using it in this case is the only correct solution. Or another situation. A new elevator car is being installed (not a defense order), and it is necessary to determine the type of expenses of such costs. The installation of an elevator involves the replacement of the old cabin with a new one (contract overhaul) or the elevator cabin is installed initially (change technical characteristics, contract for reconstruction or construction). In the first case, expenses must be reflected in element 243 (purchase of goods, services, work for major repairs of municipal property). In the second case - element with code 410 (budget investments). Or, for example, you buy a DVR. If this is a defense order, the expenses should be reflected under code element 219, and if not, then again the required code is 244 (for the same reasons as antenna expenses).

In 2019, municipal government institutions, when planning budgets and executing them, must ensure the comparability of indicators, that is, conduct analytics of accrued expenses by their types, and not just by KOSGU codes, the details of which are preserved. Now this needs to be done simultaneously using both KOSGU codes and VR codes. The procedure for assigning travel expenses to the corresponding codes has also changed. What code is used to pay for a business trip and services associated with it (ordering tickets, their delivery, hotel reservations, etc.)? These services are provided by a third party on the basis of a contract, and therefore they are reflected in the BP element with code 244.

Article 226 of expenditure budget classification decoding

Doubts often arise when choosing between 225 and 310 KOSGU (between repair and modernization (reconstruction, retrofitting), as well as between 225 and 226 KOSGU. Why such difficulties arise and how an accountant can “get away with it”, let’s look at the example of work situations.

On the budget classification of the Russian Federation (as amended as of September 3, 1997) (lost force based on order of the Ministry of Finance of Russia dated April 19, 2011 N 47n) (as amended as of September 3, 1997) _____________________________________________________________________ Lost force based on order of the Ministry of Finance of Russia dated April 19, 2011 year N 47н _____________________________________________________________________ The budget classification of the Russian Federation, put into effect by this order, is used for reporting on the execution of budgets at all levels for 1997, submitted by financial authorities, and reporting on the execution of expenditure estimates of ministries and departments, other recipients of budget funds.

Which KVR and KOSGU to use for government procurement

The expense type code is a special numeric code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control over its execution in accordance with the current requirements of budget legislation.

The detailing of each expenditure transaction of an economic entity in the budgetary sphere is the basis for budget planning and execution. That is, effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements.

What are KOSGU codes used for?

Drawing up a procurement plan is probably the most difficult and painstaking work for any government agency. This is due to strict control by the inspection authorities of this particular aspect of the activities of institutions. Any error in the generated plan (incorrect transaction code) can lead to it not being agreed upon, and this can lead to many problems, the main one of which is the failure to receive budget funds on time to pay off existing obligations.

When transferring amounts by tax obligations and insurance premiums, the tax payer is obliged to indicate in the payment order the correct KOSGU code, which is tied to each separate species tax and specific budgetary organization, which is the recipient of this amount as income. This is as important as other data that must be included in the payment order. These codes are used for record keeping, which means that the code itself will not affect the time and process of transfer, but will take time in the budget organization itself to correctly identify the payment. Read also the article: → “Letter designations in the time sheet”

05 Aug 2018 5356

When an institution acquires property, the accountant is faced with the question of where to classify it: to inventories under article KOSGU 340 or fixed assets under article KOSGU 310. Since 2019, article KOSGU 340 has been detailed and determining the distribution of expenses has become even more difficult. We provided recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.

The classification of operations of the public administration sector has been used in the accounting of government, budgetary and autonomous institutions since 01/01/2019 in accordance with the new Instruction 209n, approved by order of the Ministry of Finance dated 11/29/2017. We tell you what changes have occurred in KOSGU 310 and 340, and how to correctly determine the article for certain types of assets.

In 2019, the KOSGU and KVR compliance table was adjusted several times, download the latest edition:

Transcript 310 KOSGU

This item includes expenses under contracts for the acquisition, construction or production of fixed assets, as well as for modernization (with or without additional equipment), reconstruction and expansion. If expenses are incurred that increase the cost of a building leased or used for free, they should also be attributed to code 310. Guidelines for the application of 209n (Letter of the Ministry of Finance dated June 29, 2018 No. 02-05-10/45153) clarify that for this The article also applies to the acquisition of dilapidated housing in houses subject to demolition, purchased from the owners.

The recommendations indicate that when choosing an article, you can be guided by the OK 034-2014 classifier (CPES 2008), put into effect on February 1, 2014. You should take into account Instruction 157n, which states that OS does not include:

1. Items whose service life is less than 12 months.
2. Finished products.
3. Assets, in accordance with 157n related to the Ministry of Health.
4. Assets in transit.
5. NFA included in unfinished capital investments.

The criteria by which an asset can be accepted for accounting as fixed assets are set out in the federal standard “Fixed Assets”. The most significant of them:

• useful life is more than 12 months;
• performing an independent function;
• the possibility of future economic benefits or service potential.

Transcript 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 inventory should be attributed to the following sub-items:

• 341 – medicines and used for medical purposes by the Ministry of Health;
• 342 – food products;
• 343 – fuels and lubricants;
• 344 – building materials;
• 345 – soft equipment;
• 346 – other working inventories (materials);
• 347 – Ministry of Health for capital investment purposes;
• 349 – other material stocks of single use.

Other working inventories include:

• special equipment for R&D;
• spare parts for cars, computers, information and computing systems;
• kitchen utensils;
• young animals;
• blank products;
• other MH.

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

• – strict reporting forms;
• – bottled water, if the organization does not have a central water supply, or the results of the study revealed that the water does not comply with sanitary standards;
• souvenir and gift products not intended for resale.

Materials based on Instruction 157n include the following assets, the useful life 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 plantings;
• container;
• bed sheets;
• rental items;
• fishing gear;
• forest roads subject to reclamation.

Definition of KOSGU article

Sometimes it is difficult to determine under which public sector transaction code an asset should be accounted for. The organization must have a permanent commission that makes decisions on the basis of Instruction 157n, order 209n, methodological recommendations, classifiers of products and fixed assets, federal standards. Her conclusion will help you communicate with the inspectors.

Later in the article we will look at examples of reflecting expenses under KOSGU 310 and 340. But since the new Instruction 209n has been in effect since 2019, we advise you to test yourself on the use of other articles of KOSGU. See an overview of the most popular controversial issues regarding the attribution of expenses according to KOSGU from the practice of your colleagues.

Battery

In budgetary institutions, this asset is most often used in vehicles; it is a spare part, and therefore belongs to the Ministry of Health. Should be taken into account according to KOSGU 346 - other materials. When installed during repairs, it is written off as the current expenses of the institution and accounted for in off-balance sheet account 09. It is taken into account in a separate card; when written off, it must be taken in for recycling.

First aid kit

According to the all-Russian classification of products by type of economic activity (OK 034-2014 (KPES 2008)), a first aid kit belongs to the category of materials used for medical purposes. This is also stated in methodological recommendations Ministry of Finance. Should be taken into account according to KOSGU 341.

Road signs

In the all-Russian classifier of fixed assets (OK 013-2014 (SNS 2008)), there are no road signs as an independent OS object. The document states that the signs are included in a single structure - the road. Due to this road signs can be considered as a structure intended for installation and taken into account under Article 344.

Hole puncher

Based on Instruction 157n, office supplies belong to the Ministry of Health and are accounted for in account 0 105 36 000. As an example, paper, pencils, pens, rods, etc. are given, that is, consumables.

The hole punch has a service life of more than a year, according to this parameter it belongs to the OS category, it should be taken into account according to KOSGU 310. The cost of the hole punch is most likely less than 10,000 rubles, so upon commissioning it will be written off to an off-balance sheet account.

Hard drive

If an institution purchases a hard drive for installation on a computer, then it is a component or spare part and upon receipt must be accounted for using code 346. When assembling a PC from purchased components, the cost of the hard drive is charged to account 0 106 00, where the book value of the new fixed asset is formed. When using a hard drive to replace a damaged or outdated one, it is written off as operating expenses or prime cost and does not increase the cost of the OS.

An external hard drive intended for the accumulation and storage of information must be classified under Article 310, because this OS object can be used separately from a PC, and its useful life exceeds 12 months.

Charger

This voltage converter usually comes with a phone, smartphone, tablet or other gadgets. It belongs to components, therefore it must be taken into account according to KOSGU 346.

Making a banner

If the contractor makes a banner from his materials and installs it in the designated place as part of the contract for the provision of advertising services, payment is made according to code 226.

When purchasing a banner, the question of classifying it as OS or MH should be considered by a commission. It is necessary to take into account the quality of the material and the content of the inscription. If a banner was made for an event (for example, it advertises a theater tour), it should be taken into account according to KOSGU 346, because it will be used for less than 12 months.

If the banner contains information that is relevant for a long time (for example, a list of services provided by a medical institution), it can be capitalized as a fixed asset under Article 310.

We have prepared a separate material about the classification of banners according to KOSGU>>

Key making

When making duplicate keys from contractor materials, expenses are incurred according to KOSGU 346 - increase in the cost of other material inventories. If the workpieces are purchased by the customer, the costs will be distributed:

• cost of materials - code 346;
• cost of work - code 226.

Making stamps

Seals and stamps refer to special type assets, the classification of which as fixed assets or inventories depends on the decision of the commission. The useful life cannot be accurately determined; sometimes it is necessary to change the seal due to changes in the information indicated on it. These assets are not listed in the OS classifier, but there is a group “Other material fixed assets not specified in other groups.”

You can highlight particularly important official seals with good equipment, stored by the manager, chief accountant, in the personnel service, and take them into account according to KOSGU 310. Seals of departments, corner stamps, stamps that storekeepers use to mark bed linen, and others can be attributed to code 346 .

Production of printed materials

Fixed assets include library collections and periodicals. All other printed products: forms, information leaflets, brochures, etc., are inventories and are accounted for under Article 346. From 2019, strict reporting forms should also be included in this code.

Making an evacuation plan

An evacuation plan made by a contractor using his own materials can be classified as both fixed assets and inventories. The commission must make a decision taking into account:

• expected useful life;
• placement method (removable, non-removable);
• presence of photoluminescent elements;
• other.

If the commission decides that the plan is a fixed asset, it must be taken into account according to KOSGU 310. As an MH, the evacuation plan must be classified under Article 346.

Download the cheat sheet with the latest changes in KOSGU:

Pay attention! It is important to use the correct KOSGU codes to avoid errors in accounting and reporting.

Making signs

Signs indicating the names of departments, offices and other rooms are attached to the door or the wall next to the door. Let's consider accounting when an institution buys ready-made signs. They cannot be used independently, so they can be considered as part of the structure to be installed. It should be taken into account according to KOSGU 346, like other material reserves, then an installation certificate should be drawn up and written off to the current expenses of the institution.

If an institution independently purchases materials and components for signs, and enters into an agreement with a contractor for their production, distribute the costs as follows:

• materials and components – KOSGU 346 “Increase in the cost of other working inventories (materials)”;
• production of signs - KOSGU 226 “Other works, services.”

Uninterruptible power supply

The service life of the uninterruptible power supply exceeds 12 months, it is used for personal computers and other office equipment. This asset is classified as fixed assets and must be accounted for according to KOSGU 310.

Printer cartridges

The cartridge is a spare part for the printer, therefore it must be taken into account as part of the inventory according to KOSGU 346. When installed, it must be written off as institutional expenses or cost. Cartridge refilling services fall under Article 225.

Switch

In the classifier of fixed assets (OK 013-2014 (SNS 2008)), the switch can be classified in the group “Communication facilities that perform the function of switching systems,” number 320.26.30.11.110. The useful life exceeds 12 months, so the asset must be accounted for as a fixed asset according to KOSGU 310.

Modem

USB modem – external device, designed to provide Internet access. The useful life of the device is more than 12 months. It can run on any computer, is not tied to a specific object, and performs its own independent function. The costs of purchasing a modem should be charged to item 310.

Fire extinguishers

There are two types of fire extinguishers used in institutions:

• disposable;
• rechargeable.

They should be recorded using code 310 as fixed assets. In OKOF, fire extinguishers form a separate group under the number 330.28.29.22.110. The useful life of disposable ones, depending on the model, is from 5 years or more. The fact that after use in the event of a fire the fire extinguisher cannot be charged is not a basis for classifying it as consumables. After use, it can be written off according to the act, especially since these fixed assets will be taken into account off-balance sheet.

Sewing a suit

If an institution has entered into an agreement to sew stage costumes from the contractor’s material, the costs should be charged to article 310 or 345. Due to the fact that there are no instructions regarding costumes in the regulatory documents, the useful life of the assets should be determined. If it is more than 12 months, the suit is taken into account according to KOSGU 310, if less, then according to code 345.

Gas masks

Personal protective equipment belongs to special clothing and is a material stock. Gas masks should be taken into account under Article 345.

Lamps

Table and floor lamps that perform an independent function and have a useful life of more than a year are clearly classified as fixed assets and are accounted for under code 310. If lamps were purchased for the installation of a lighting system, they are electrical building materials and are included in KOSGU 344. After signing the completion certificate work, installed lamps are written off.

System unit

A computer is a complex of structurally articulated objects, representing a single whole and intended for a specific job. In the classifier of fixed assets, it is included in the group “Other office machines”, number 330.28.23.23. The system unit cannot perform its functions independently; it is a component part of the computer, therefore it is purchased and accounted for according to KOSGU 346. When the OS object is initially formed, the amount paid for the system unit will be included in the total book value through account 0 106 00. If a unit is purchased as a spare part to replace a faulty one, it is written off during installation as current expenses or cost.

Workwear

In instruction 157n, workwear is included in the list of soft equipment accounted for on account 0 105 35. It should be entered into accounting using KOSGU 345. This is also stated in the letter of the Ministry of Finance dated November 8, 2016 No. 02-05-11/65288.

See the tables for the standards for issuing employee uniforms.

Flags

Banners and flags are not included in the list of soft equipment related to material reserves in Instruction 157n. Based on the period of use and other parameters, they should definitely be classified as fixed assets and taken into account under Article 310.

Curtains and blinds

In Instruction 157n, there are no curtains and blinds in the list of soft inventory, which is taken into account in the account 0 105 35 000. The useful life of these assets exceeds 12 months, so they should be taken into account according to KOSGU 310. The Ministry of Finance, in a letter dated July 14, 2006 No. 02-14-11/1861, also defined curtains, blinds and car covers as fixed assets.

Electric meter

If an institution purchases meters and enters into an agreement for their installation, costs are distributed as follows:

• cost of received metering devices – KOSGU 346;
• installation cost – KOSGU 225.

The basis is clause 99 of Instruction 157n, which states that material reserves include equipment that requires installation and is intended for installation. Such equipment also includes control and measuring equipment.