KS-3. Certificate of cost of work performed and expenses

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How to fill out form No. KS-2?

As we have already noted, in practice, participants in construction contracts use unified forms No. KS-2 and No. KS-3, which are approved by Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 No. 100.

The column “Contract agreement (contract)” indicates the number of the contract agreement concluded between the customer organization (or general contractor) and the contractor organization (subcontractor), as well as the date of its signing in the format DD.MM.YYYY.

The column “Reporting period from to” indicates the dates of the period for which the contractor reports to the customer.

In the column “Estimated (negotiated) cost in accordance with the contract (subcontract)” the total amount under the contract in rubles is indicated (entry of amounts in other currencies is not acceptable).

Next, a table consisting of columns is filled in.

Column 1 “Sequence number” indicates the serial number of the material or work in this table.

Column 2 “Item number according to the estimate” indicates the number of the material or work in the estimate.

Column 3 “Name of work” indicates the name of the work corresponding to the name in the estimate.

Column 4 “Unit price number” indicates codes from the collections of Federal unit prices for construction, special construction and repair and construction work.

If, under a work contract, the cost of construction or repair work entrusted to the contractor is determined by the fixed price agreed upon in the contract and payments for work performed and costs are made within the specified fixed contract price, then in columns 4 “Unit price number” and 7 “Work completed; price per unit, rub.” a dash is inserted (Letter of Rosstat of the Russian Federation dated May 31, 2005 No. 01-02-9/381).

In column 5 “Unit of measurement” the name of the measure of work or materials is written, for example, sq. m, pcs., t, etc.

Column 6 “Work completed, quantity” indicates the number of those units of measurement that are written in column 5 (in this case, indicating the percentage of work completed is unacceptable).

In column 7 “Work completed, price per unit” prices are set based on the mentioned collections of unit prices. If the price of contract work is fixed by contract, this column is filled in with a dash.

Column 8 “Work completed, cost, rub.” filled in in any case: either with the amount from the contract, or with the estimated amount based on unit prices.

Download a sample of completed form No. KS-2 .

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Filling KS-3

How to fill out KS-3

Order a certificate KS-3 A certificate in form KS-3 is filled out periodically, usually no more than once a month, in accordance with the contract, until the work is completed and/or equipment is delivered. Moreover, if during the entire period of work under the contract there were more than two reporting periods (percentages), then columns 4 “from the beginning of the work” and 5 “from the beginning of the year” are filled in with an accrual total in each subsequent certificate, after the first.

Procedure for filling out KS-3

You can use the following general procedure for filling out a certificate in form KS-3 .

In some cases, the customer asks to decipher the cost of work into the cost before indexing and indexed, indicate indices for construction and installation work, construction work, commissioning, design and survey work and others, indicate the full details of the Investor, Customer, General Contractor, Contractor, indicate additional data or supplement the standard format, but general the order does not change .

1. Find out if there is an “investor” for your property. If it is not there, remove the “Investor:” field from the form.
2. Indicate the contract number and date.
3. Indicate the serial number of the certificate. If KS-3 is being filled out for the first time for this object (first percentage), then indicate No. 1. For each subsequent certificate, the following numbers are used in order. As a rule, a new numbering begins with the new year.
4. Indicate the date of compilation.
5. Write down the reporting period. It is desirable that the reporting period corresponds to a month, for example, from September 1 to September 30. But it is also desirable that the end date of the reporting period corresponds to the date of compilation (clause 4).

Accounting departments of different customers have different opinions about the dates in KS-3. 1. For some, it is important that the reporting periods of KS-3 certificates correspond to months, even if the date of preparation does not fall at the end of the month. For example: KS-3 No. 1 dated 09/27/2016 and the reporting period from 09/01/2016 to 09/30/2016, KS-3 No. 2 can be drawn up on 10/19/2016 and the reporting period for it will begin from the end of the previous one, i.e. from 10/01/2016, and will continue until 10/31/2016. 2. For others, it is important that the KS-3 certificates cover all calendar days, and the end date of the reporting period corresponds to the date of preparation, even if the reporting period is rolling over months. For example: KS-3 No. 1 of 09/27/2016 and the reporting period from 09/01/2016 to 09/27/2016, KS-3 No. 2 of 10/19/2016 and the reporting period from 09/27/2016 to 10/19/2016. 3. Still others do not attach importance to the correspondence of the end of the period with the date of preparation of the certificate and the transition between months. Also, often the dates for the possible interest period are specified in the contract, for example “no later than the 25th day of the reporting month”

1. In column 2, indicate the type of work and the object, for example, “Construction and installation work on the object “Construction of a non-residential facility, Moscow”, in accordance with the contract
2. In column 6, write down the cost of work performed during the reporting period, in accordance with the act/acts of KS-2
3. Columns 4 and 5 are filled in cumulatively, depending on the funds already disbursed, respectively, from the beginning of the work and from the beginning of the year.
4. In the signature section, enter the positions and surnames of the I.O. signatories.

Above you can download blank forms and samples of filling out a certificate in the KS-3 form for filling out yourself or order it from us.

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The delivery and acceptance of the work result is formalized by an act signed by both parties to the construction contract - the contractor and the customer (clause 4 of Article 753 of the Civil Code of the Russian Federation). Federal Law No. 402-FZ of December 6, 2011 “On Accounting” establishes that primary accounting documents are drawn up when a fact of economic life is committed. The forms of primary accounting documents, in accordance with paragraph 4 of Article 9 of this law, are approved by the head of the company.

KS-2 is used for acceptance of completed contract construction and installation work for industrial, residential, civil and other purposes. The act is drawn up on the basis of the data from the Logbook of work performed in the KS-6 form in the required number of copies. The act is signed by authorized representatives of the parties.

Based on the data in the Certificate of Acceptance of Work Completed, a Certificate of Cost of Work Completed and Expenses is filled out in Form KS-3.

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For settlements with the customer for work performed, a certificate of the cost of work performed and expenses in the KS-3 form is used.

A certificate in form KS-3 is drawn up for construction and installation work performed in the reporting period, major repairs of buildings and structures, and other contract work and is presented by the subcontractor to the general contractor, and by the general contractor to the customer (developer).

The cost of work performed and expenses includes the cost of construction and installation work, which are included in the estimate.

In KS - 3, the cost of work and expenses is indicated on an accrual basis from the beginning of the work, including the reporting period; cumulative total from the beginning of the year and for the reporting period.

All work is reflected in the construction as a whole, and for each stage.

The amounts in the certificate are reflected with the allocation of VAT amounts.

The contractor may submit free-form acts to the customer instead of standardized forms. / “Accounting encyclopedia “Profirosta” 08/15/2017

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Certificate of acceptance of completed work KS-2 and certificate of cost of work KS-3

KS-2 and KS-3 are two documents that are an integral part of the work of an estimator in any area of ​​construction.
The decoding of KS-2 and KS-3 and what type of documentation they are can be understood by referring to the structure of both documents. Currently, there are a fairly large number of samples of filling KS-2 and KS-3. However, it should be noted that for each individual object, this type of documentation most often includes some individual features characteristic only of the object.

In this regard, the question of what is KS-2 and KS-3 will be considered in this article only from the point of view of general aspects. It should be noted that the decoding of KS-2 and KS-3, and what it is in construction, can be obtained from open sources of information or from a variety of methodological documents.