Organizations daily face situations where it is not possible to reflect property on balance sheet accounts. In accounting, off-balance sheet accounts are used to reflect transactions with valuables that are not objects of balance sheet accounting. It should be noted that information for off-balance sheet accounting, in the same way as for balance sheet accounting, is reflected in the reporting (certificate of off-balance sheet accounts f. 050730, f. 0503130 and f. 050830), and therefore it is necessary to maintain the correctness of the entered data so as not to distort reporting.
How off-balance sheet accounts work
Instruction 157n provides for thirty-one off-balance sheet accounts.
We remind you that the accounting entity has the right to use additional off-balance sheet accounts. To use additional accounts, they must be included in the working chart of accounts and approved when developing the Accounting Policy. The movement in off-balance sheet accounts is reflected as follows: the debit account takes into account the increase in the values of the account, and the credit account for the decrease, since all accounts are active. Recording on accounts, unlike balance sheet accounts, is simple; a corresponding account is not needed to generate postings.
The main business situations in which an institution, in accordance with current legislation, needs to make entries on off-balance sheet accounts.
Transfer of OS for personal use of employees
To account for property with a standard period of use, issued to employees for personal use, as well as to control its safety and use for certain purposes, an off-balance sheet account is used. 27 “Material assets issued for personal use to employees.” Accounting is carried out in accordance with the Unified Chart of Accounts, regulated by Order of the Ministry of Finance dated December 1, 2010 No. 157n.
According to Order of the Ministry of Finance dated September 14, 2020 No. 198n, the use of this off-balance sheet account has been expanded. Now it is also used to account for OS objects that are issued to government employees for personal use.
In contrast to inventories, which, when issued to employees for personal use, are written off from the account. 105 00 “Inventories” transferred to the operating system must continue to be taken into account in the account. 101 00 “Fixed assets”.
The rules for drawing up correspondence when transferring fixed assets to employees for the performance of their professional duties are contained in clause 10 of the Instructions for using the chart of accounts for budget accounting, regulated by Order of the Ministry of Finance dated December 6, 2010 No. 162n.
It says that the transfer of OS worth more than 10 thousand rubles. (exception - real estate) is included in the accounts of analytical accounting accounts. 0 101 00 000 “Fixed assets” and Kt of analytical accounting accounts. 0 101 00 000 “Fixed assets” indicating the same information on the off-balance sheet account. 27.
The same rules were introduced by Order of the Ministry of Finance dated October 30, 2020 No. 253n in clause 10 of the Instructions for the application of the plan of accounts for the accounting of budgetary institutions, by Order of the Ministry of Finance dated October 30, 2020 No. 256n in clause 10 of the Instructions for the application of the chart of accounts of accounting of autonomous institutions.
Accordingly, fixed assets issued to employees for personal use have the same inventory number and it is necessary to continue calculating depreciation charges for them.
Lease of non-financial assets
Before the entry into force of the amendment to Instruction 157n dated March 31, 2018, accounting for both rented property and property received for free use was kept on account 01 “Property received for use.”
In the latest edition of Instruction 157n, the purpose of account 01 is interpreted differently: “The account is intended to account for property received by an institution for use that is not leased.” These changes are associated with the introduction of account 111.40 “Rights to use non-financial assets”, which currently accounts for the rights to use non-financial assets in accordance with the terms of lease agreements. It is important to take into account the differences in accounting on accounts 01 and 111.40:
1. Account 01 accounted for each individual object of non-financial assets with inventory numbers assigned by the balance sheet holder and indicated in the transfer and acceptance certificate. In this case, the accounting object was assessed at its value indicated by the balance sheet holder. In the absence of a valuation of objects, it is allowed to take into account the conditional valuation - 1 object = 1 ruble.
2. Account 111.40 takes into account the cost of rent, and not the cost of the object itself. To reflect changes in legislation on lease transactions made during the inter-settlement period, the following actions should be taken:
- accept for accounting into account 111.40 in correspondence with 401.30 the sum expression of the cost of rent for property received for rent (the operation is documented in an accounting certificate);
- write off the balance from account 01 in relation to the leased property.
It is important to note that according to the new rules, if a lease agreement is concluded in relation to individual objects of non-financial assets, then there is no need to reflect them on account 01.
However, if a property complex, including various equipment, is leased, the lease agreement will indicate the total amount of the agreement without a breakdown by object. In this case, to ensure the safety of property and conduct an inventory, it is recommended that individual items of non-financial assets are still accounted for in account 01. To be reflected in the program “1C: Public Institution Accounting 8” ed. 2.0, property received for rent provides for the document “Acceptance for accounting of fixed assets, intangible assets, legal acts” with a specialized type of operation “Receipt to account 01.02”.
The document must indicate:
- information about the MOL responsible for the non-financial asset;
- information about the lessor and the lease agreement;
- information about the fixed asset itself.
Issuance of operating systems for personal use in 1C: Government Accounting 8
In 1C: Government Accounting, 8th edition. 2 to account for fixed assets issued to employees for personal use, off-balance sheet account 27.01 “Assets issued for personal use to employees” is used. For this account, analytics is carried out for the institution’s employees through the “Counterparties” sub-account and for fixed assets through the “Fixed Assets” sub-account. In addition, accounting for the account is also carried out according to “KEC”.
To formalize the issuance or return of fixed assets reflected both on the balance sheet accounts of group 101 00 and on the off-balance sheet accounts of group 21, the document “Internal movement of fixed assets, intangible assets, legal assets” is used. In it you need to set the type of operation “Movement of own fixed assets, intangible assets, legal acts on the balance sheet (101, 102, 103, 111.60)” or “Movement of own fixed assets to operational. accounting (21)". In addition, it is required to set up a standard accounting operation “Internal movement”.
To show the issue, in the “Accounting transaction” tab you need to check the “Issue for personal use” checkbox, and then select the employee to whom it is transferred.
To show the return of such property, you need to check the “Return from personal use” checkbox, and then also select the employee who returns it.
When the specified options are enabled, records are generated not only by internal movement in accounts 101 00 (21), but also by increase or decrease in account. 27.
In 1C: Government Accounting, 8th edition. 2 there are two ways to account for fixed assets issued for personal use to a materially responsible person (MRP):
- on account 101.00 (on accounts of group 21) accounting is carried out according to the responsible person (storekeeper). With this method: the sender MOL is equal to the recipient MOL, and according to the count. 27 indicates the employee who received the OS for personal use;
- on account 101.00 (on accounts of group 21) accounting is carried out by recipients. With this method: the sender MOL is the person on whom the OS is registered at the time of transfer, and the recipient MOL is the employee receiving the OS. The same employee is also indicated on the account. 27.01.
Important! You need to see that in Sect. 4 of the inventory card, the person who is responsible for the safety of the OS was the employee who uses the object. The “recipient” must be the employee who took the OS for personal use.
Method 1 - accounting on the account. 101.00 for the responsible person (storekeeper)
Let’s say that on April 21, librarian O.K. Zaitseva I received a laptop worth 67 thousand rubles for personal use. According to the accounting policy on the account. 101 00, accounting of such issued fixed assets is kept according to the responsible person - storekeeper-supply manager A.G. Makarov.
Issuance of OS for personal use
Upon issuance of fixed assets, you need to create a document “Internal movement of fixed assets, intangible assets, legal acts.” In it you need to put the type of operation “Move your own fixed assets, intangible assets, legal acts” on the balance sheet (101, 102, 103, 111.60). You also need to set up a standard accounting operation “Internal movement”.
In it you need to pay attention to how the details for “Sender” and “Recipient” are filled in:
- by sender “MOL/Storage location” (directory “Centers of Material Responsibility”) - this is the center of financial responsibility, which is listed as OS. In the example, the laptop is listed as the caretaker; accordingly, Makarov A.G. is indicated here;
- by recipient “MOL/Storage Location” (directory “Centers of Material Responsibility”) - this is the center of material responsibility, which is responsible for the safety of the OS. In the example, the accounting policy indicates that accounting for such fixed assets is carried out according to the responsible person. Therefore, the laptop is listed in the warehouse (“Division” - “Warehouse”), accordingly, Makarov A.G. is indicated here.
In the “Fixed assets” tab, you need to select the operating system transferred to the employee. You can use the “Select” selection button. The remaining details of the tab are filled in as standard.
In the “Accounting transaction” tab, the standard operation “Internal movement” is set automatically. To indicate issuance, you need to check the “Issue for personal use” checkbox and select an employee.
When a document is posted, transactions are created:
Dt 101.34.310 Kt 101.34.310 - internal movement of fixed assets to the book value (group “Amount” in the “Fixed Assets” tab) according to the MOL-storekeeper (without changing the center of financial responsibility)
Dt 27.01.310 - issuance of fixed assets to the employee for the book value (group “Amount” in the “Fixed Assets” tab).
Important! The Accounting Instructions indicate that it is necessary to reflect internal movement on the account. 101.00. When in the accounting policy the person who is responsible for the safety of the fixed assets indicates a storekeeper (the same MOL on which the fixed assets are listed), in accounting the internal movement on the account. 101.00 will go to the same financially responsible person (storekeeper).
When the document is generated and recorded, you can create its printed form through the “Print” button - this will be the “Invoice for the internal movement of non-fiction objects.”
If the “Issue for personal use” checkbox is checked, the printed form will contain the additional detail “Received for personal use.” The employee who received this OS must sign here.
Returning OS from personal use
To process the return of fixed assets from personal use, fill out the document “Internal fixed assets, intangible assets, legal acts.” In this case, the type of operation “Movement of own fixed assets, intangible assets, legal acts on the balance sheet (101, 102, 103, 111.60)” is indicated. You also need to indicate a standard accounting transaction - “Internal movement”.
This document must be filled out in the same way as when issuing OS. The center of financial responsibility that owns the transferred asset is selected as the sender for the “MOL/Storage location”.
In the example, the laptop was listed as the property manager A.G. Makarov. For the recipient, a financial responsibility center is selected as the “MOL/Storage Place”, which is responsible for the further safety of the assets on the balance sheet. The laptop is issued to employees to perform professional duties outside of working hours, so the returned OS object will be registered with the storekeeper A.G. Makarov.
In the “Accounting transaction” tab, the standard transaction “Internal movement” is automatically filled in. To show a return, you need to check the “Return from personal use” checkbox. You also need to select the worker who returns the OS.
When the document is posted, the following postings are created based on it:
Dt 101.34.310 Kt 101.34.310 - internal transfer of fixed assets to book value (group “Amount” in the “Fixed Assets” tab)
Kt 27.01.310 - return of fixed assets to book value (group “Amount” in the “Fixed Assets” tab)
When the document is generated and recorded, you can create its printed form through the “Print” button - this will be the “Invoice for the internal movement of non-fiction objects.”
If the "Return from Personal Use" checkbox is selected, the printed form will have an additional "Returned from Personal Use" field. The employee who returned this OS must sign here.
Method 2 - accounting on the account. 101.00 for recipients of property
When the accounting policy states that fixed assets are accounted for in the account. 101 00 for employees receiving them, when issued in the document “Internal movement of fixed assets, intangible assets, legal acts” for the recipient as “MOL/Storage location” (directory “Centers of Liability Responsibility”), you must indicate the center of financial responsibility, which is responsible for their safety.
Let’s say that on April 21, 2022, teacher O.K. Zaitseva a projector worth 450 thousand rubles was issued. for holding an off-site conference. At the time of issuance, the caretaker A.G. Makarov was responsible for storage. According to accounting policy, the issuance of fixed assets as personal property is reflected in the account. 101 00 for employees who received them.
The projector must be listed as O.K. Zaitseva’s, and therefore in the document “Internal movement of OS, intangible assets, legal acts”, she must be indicated as “MOL/Storage location” for the recipient.
Important! If a financial responsibility center has not been created for the employee, then you must first create one, namely, indicate the employee to whom the OS is issued. In the details “MOL/Storage location”, a list of responsible persons is opened, the “Show all” button is pressed, and in the directory “Material Responsibility Centers”, the service “Center for Material Responsibility” is entered with the “Create” button - an employee who receives OS for personal use.
In the “Fixed Assets” tab, fixed assets transferred to the employee are selected. In the “Accounting transaction” tab, the standard transaction “Internal movement” is automatically filled in. To show the issue, you need to check the “Issue for personal use” checkbox. With this method, there is no need to indicate the employee, since when posting the document, the employee will be automatically selected from the “Employees” directory - through the completed details “MOL/Storage location” in the “Recipient” group.
When the document is posted, transactions are created:
Dt 101.34.310 Kt 101.34.310 - internal movement of fixed assets to book value with a change in the center of financial responsibility (group “Amount” in the “Fixed Assets” tab)
Dt 27.01.310 - issuance of fixed assets for the book value of fixed assets (group “Amount” in the “Fixed Assets” tab)
With this option, in the printed form of the document “Invoice for the internal movement of NFA objects” in the columns “Accepted” and “Received for personal use” there will be the employee who receives the OS, i.e. Zaitseva O.K.
Reflection in the inventory card
Since when issuing fixed assets in the document “Internal movement of fixed assets, intangible assets, legal acts” the employee is indicated as the “MOL/Storage Place” for the recipient, then in Sec. 4 of the inventory card, the person who received the OS for use will be responsible for the safety of the OS.
Depreciation on fixed assets in personal use
For such fixed assets, the inventory number is retained and the calculation of depreciation charges continues for them.
In 1C: Government Accounting, 8th edition. 2 for these fixed assets, depreciation must be calculated as usual through the document “Calculation of depreciation of fixed assets and intangible assets”.
Transfer of fixed assets in operational accounting (account 21)
To show the issuance and return of such fixed assets that are on operational accounting (on the account of group 21), documents “Internal movement of fixed assets, intangible assets, legal acts” are drawn up in the same way as when they are recorded on the account. 101.00. There are two possible ways to do this:
- on account 101.00 (on accounts of group 21) accounting is carried out according to the responsible person (storekeeper). With this method: the sender MOL is equal to the recipient MOL, and according to the count. 27.01 indicates the employee who received the operating system for personal use;
- on account 101.00 (on accounts of group 21) accounting is carried out by recipients. With this method: the sender MOL is the person on whom the OS is registered at the time of transfer, and the recipient MOL is the employee receiving the OS. The same employee is also indicated on the account. 27.01.
However, there is a difference - in the document “Internal movement of fixed assets, intangible assets, legal acts” the type of operation “Movement of own fixed assets into operations” is selected. accounting (21)". In this case, in the “Accounting transaction” tab, a standard accounting transaction will be automatically installed - “Internal movement (operational accounting)”.
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Obtaining non-exclusive rights to use software products
Let's consider the reflection of non-exclusive rights of use to the results of intellectual activity in the accounting of an institution.
In accordance with paragraph 66 of Instruction 157n, intangible assets received for use by an institution (licensee) are subject to accounting on off-balance sheet account 01 “Property received for use” at a cost determined based on the amount of remuneration established in the agreement. For accounting in the program “1C: Public Institution Accounting 8”, ed. 2.0. non-exclusive rights to use software products are provided for in the document “Acceptance for accounting of fixed assets (except buildings and structures) (OS-1) (Order 173-)” with the type of operation “Receipt to account 101 (102, 103), 01, 02”.
Document form “Acceptance for accounting of fixed assets (except buildings and structures) (OS-1) (Order 173-n)”
The document must contain information about the organization of the sender and recipient, data about the object, accounting account and inventory number, as well as storage location.
On the Depreciation tab, you must specify the amount of depreciation transferred, the depreciation parameters, and the cost account used by the institution. As a result of the document, the institution receives an increase in turnover in the debit of account 01.31 “Other movable property in use under agreements for gratuitous use” indicating the amount of the non-exclusive right to use the software product.
Off-balance sheet account 04 in a budget institution
Budgetary organizations can write off debts recognized as unrealistic for collection, reflecting them on the balance sheet. To account for this type of debt, off-balance sheet account 04 written off debt of insolvent debtors is used (clause 339 of Instruction No. 157n). It is necessary to monitor the possibility of debt repayment. If collection resumes or funds are received to repay the debt, the debt is written off.
Let's look at a practical example.
Limitation period for debt in the amount of RUB 4,570. expires on November 25, 2017. By order of the director, it must be written off on the basis of documents confirming the recognition of the debtor as insolvent. The following entries must be made in accounting using off-balance sheet account 04:
- write-off of debt recognized as unrealistic for collection - Dt 2,401 20,273 Kt 2,206 31,000 (RUB 4,570);
- simultaneously accounting for debt on the balance sheet - Dt 04 (RUB 4,570);
- account closure – Dt 2,401 30,000 Kt 2,401 20,273 (RUB 4,570).
Let’s say that in December 2022, the debtor returned the money given to him in advance for the supply of materials. The debt should be restored as follows:
- restoration of debt on accounts – Dt 2,401 20,273 Kt 2,206 31,000 (RUB 4,570);
- simultaneously writing off debt – Kt 04 (RUB 4,570)
