Budgetary institutions, within the framework of their activities, are engaged in the provision of services to the population (fulfillment of the municipal government order). In this regard, account No. 109.00 “Costs of manufacturing finished products, performance of works, services "and the corresponding analytical accounts 109.60, 109.70, 109.80 and 109.90.
109.60 Cost of finished products, works, services
It reflects direct costs that affect the cost of a particular service (work, product). The direct ones include: payroll, payment of insurance premiums, payment for materials, rent of premises, payment for transport, etc. In the program "1C: Accounting of a state institution 8" accounting is carried out with the account 109.61. Direct costs are accounted for by the following entries:
- Debit 109.61.000 (211-213, 221-226, 262, 263, 271, 272, 290).
Please note that account 109.61 in budgetary institutions takes into account only the costs that are necessary to form the cost of a particular service. If finances go to different services, then they are accounted for as invoices.
Account 109.60, as part of the activities for the fulfillment of the municipal assignment, is debited to account 401.20.200. The cost formed on account 109.60, provided at the expense of own income, can be written off to the debit of account 401.10.130 (clause 296 of Instruction No. 157n, letter of the Ministry of Finance of Russia and the Federal Treasury of December 26, 2013 No. 02-07-007 / 57698, 42 -7.4-05 / 2.3-870). Fix the selected order in the accounting policy.
109.70 Overhead costs of production of finished goods, works, services
The overhead costs of 109 account in a budgetary institution are included in cases where a certain cost covers several services provided at once. Overhead costs include the same costs as in the case of direct costs: payment of wages, rent, transport, communication services, etc. The key difference is that spending cannot be attributed to a specific type of activity; it is applicable to several services at once. In the program "1C: Accounting of a state institution 8" accounting is carried out with the account 109.71. Overhead costs are accounted for by the following transactions:
- Debit 109.71.000 (211-213, 221-226, 262, 263, 271, 272, 290).
- Credit 302.00.730, 303.00.730, 105.00.440, 104.00.410.
Closing an account 109.70:
- Debit: 109.60.000
- Credit: 109.70.000.
109.80 General expenses
General business expenses in account 109 in a budgetary institution can take into account various expenses aimed at paying for management activities ( wage management staff, provision of transport services for the management of the enterprise, etc.), as well as part of the material base (office, etc.). In the program "1C: Accounting of a state institution 8" accounting is carried out with the account 109.81. Accounting in account 109 in budgetary institutions of general business expenses is carried out by the following entries:
- Debit 109.81.000 (211-213, 221-226, 262, 263, 271, 272, 290).
- Credit 302.00.730, 303.00.730, 105.00.440, 104.00.410.
General expenses include the general costs of operating an enterprise that are not intended to cover the costs of a specific service. To close an account when distributing general business expenses, the following is posted:
- Debit: 109.60.000
- Credit: 109.80.000.
Attribute non-distributable expenses to reduce the financial result of the institution, posting:
- Debit: 401.20.000
- Credit: 109.80.200
109.90 Circulation costs
Postings on the 109 account in a budgetary institution should also take into account the costs related to the "distribution costs" group. These are primarily the costs incurred as a result of the sale of goods. Circulation costs do not affect the cost price. In the program "1C: Accounting of a state institution 8" accounting is carried out with the account 109.91. Accounting for distribution costs is carried out by the following entries:
- Debit 109.91.000 (211-213, 221-226, 262, 263, 271, 272, 290).
- Credit 302.00.730.
In the activities of municipal budgetary institutions there may be no costs of distribution costs at all, in which case there is no need to reflect them. When forming transactions on account 109 in a budgetary institution, be extremely careful. A budgetary institution that receives subsidies from the state must reflect all categories of expenses as fully and accurately as possible - this is necessary for the formation of the future budget and the amount of subsidies. Account 109.90 is closed by writing off the costs to the financial result - account 401.20, posting:
- Debit: 401.20.000
- Credit: 109.90.000.
Thus, we examined how accounting is kept on production accounts in accounting and how accounting is reflected in the program "1C: Accounting of a public institution 8".
Important!
Closing of production accounts must be done on a monthly basis!
To attribute the expenses to the financial result according to the instructions!
State (municipal) institutions have the opportunity to reflect part of the costs as deferred expenses. But these amounts are taken into account according to special rules.
Cost allocation principle
Recall that earlier all the costs of institutions (with the exception of capital investments) were reflected in the accounting as current, which in some cases (for example, subscription) did not meet the general accounting standards. However, from January 1, 2011, the situation has changed. Now part of the costs of budgetary institutions are allowed to take into account not at a time, but during several reporting periods using account 401 50 000 "Deferred expenses". In particular, on this account, in the case when the institution does not create an appropriate reserve for future expenses, the costs associated with:
With preparatory works for production due to their seasonal nature;
With the development of new industries, installations and units;
With land reclamation and the implementation of other environmental protection measures;
With voluntary insurance (pension provision) for employees of the institution;
With the acquisition of a non-exclusive right to use intangible assets during several reporting periods;
Repair of fixed assets unevenly performed throughout the year;
With other similar expenses.
Deferred expenses are shown in the accounting in the context of the types of expenses (payments) provided for by the budget (plan of financial and economic activities) of the institution, under state (municipal) contracts (agreements), agreements. The rules for reflecting such transactions on accounts are fixed for budgetary institutions (of a new type) - in paragraph 160 of Instruction No. 174n, for state-owned (and budgetary institutions of the old type) - in paragraph 124 of Instruction No. 162n. Moreover, the procedure for accounting for such expenses by KOSGU codes is not spelled out. Therefore, in order to avoid complaints from the auditing authorities, this should be taken into account when drawing up an accounting policy.
> | The e-consulter service "Accounting Policy 2012" will help to draw up an accounting policy for 2012. Details on the website www.budgetnik.ru |<
As part of the formation of the accounting policy, the institution also has the right to establish additional requirements for the analytical accounting of deferred expenses, including taking into account the industry-specific features of the institution's activities, as well as the requirements of the tax legislation of the Russian Federation on the separate accounting of expenses (payments) of the institution.
Reflection of transactions in accounting
Deferred costs are attributed to the financial result of the current financial year (on the credit of account 401 50 000) in the manner established by the institution (evenly, in proportion to the volume of products (works, services), etc.), during the period to which they relate. Account transactions are documented by the following accounting entries:
Debit | Credit |
|
Reflected expenses incurred by the institution in the reporting period, but related to deferred expenses | 401 50 000 "Future spending" | 302 XX 730 <Увеличение расчетов по принятым обязательствам> |
Attributed to the expenses of the current reporting period expenses attributed to the expenses of future periods in previous reporting periods | 401 20 200 "Expenses of an economic entity" | 401 50 000 "Future spending" |
For clarity, consider, for example, the acquisition of a non-exclusive right to use intangible assets over several reporting periods.
So, in accordance with Article 1235 of the Civil Code of the Russian Federation under a license agreement, one party - the owner of the exclusive right to the result of intellectual activity or to a means of individualization (licensor) grants or undertakes to provide the other party (licensee) with the right to use such a result or means within the limits stipulated by the contract.
License fees are paid:
As a one-time payment (lump-sum payment);
In the form of periodic payments during the term of the agreement (royalties);
In the form of one-time and periodic payments.
The user institution reflects the receipt of non-exclusive rights to the results of intellectual activity off the balance sheet in the contractual assessment. For this purpose, clause 333 of the Instructions for the application of the Unified Chart of Accounts provides for off-balance account 01 "Property received for use" (intended to account for movable and immovable property received by the institution for free use without securing the right of operational management, as well as for paid use).
The procedure for recording payments for the use of intangible assets depends on the terms of the agreement. If it provides for a one-time payment for the entire period of exercising the right, there are deferred expenses.
Example.
The institution entered into an agreement on the basis of which the rights to computer programs are transferred for a period of three years with a one-time payment in the amount of 360,000 rubles. The accounting policy of the institution provides for the use of deferred expenses. The accountant wrote:
Debit | Credit | Amount, rub. |
|
Reflected the contractual cost of acquiring the right to use a computer program | 1 401 50 226 "Future spending" | 1 302 26 730 <Увеличение расчетов по принятым обязательствам> | 360 000 |
Attributed to the expenses of the current reporting period the amount of deferred expenses (monthly) | 1 401 20 226 "Expenses for other work, services" | 1 401 50 226 "Future spending" | 10 000 |
Tax accounting
The recognition of prepaid expenses depends on the type of expenses. If we return to the example we are considering, then these are other costs associated with production and sales (clause 37 of article 264 of the Tax Code of the Russian Federation). On the basis of clause 1 of Article 272 of the Tax Code of the Russian Federation, expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be determined clearly or is determined indirectly, the expenses are allocated by the taxpayer independently. > | When using the cash method, these costs are recognized as an expense in full immediately after their actual payment to the insurer (clause 3 of Art. 273 of the Tax Code of the Russian Federation). |<
Additionally, we note that when organizing tax accounting of expenses under compulsory and voluntary property insurance contracts, difficulties may arise.
The expenses of institutions for those types of voluntary property insurance that are listed in paragraph 1 of Article 263 of the Tax Code of the Russian Federation, as well as for those types of compulsory property insurance for which insurance rates have not been approved, are included in other expenses in the amount of actual costs (paragraphs 2, 3 Art.263 of the Tax Code of the Russian Federation).
Moreover, the costs of compulsory and voluntary property insurance are recognized in tax accounting in the reporting (tax) period in which, in accordance with the terms of the insurance contract, the organization transferred or issued from the cash desk funds to pay insurance premiums (clause 6 of article 272 of the Tax Code of the Russian Federation ).
In other words, even when using the accrual method, insurance premiums can be included in expenses only after they have actually been paid.
At the same time, the rules for recognizing insurance costs differ depending on the term of the insurance contract and the procedure for paying insurance premiums established therein.
So, if, according to the terms of the insurance contract, the insurance premium is paid in a single payment, and the contract itself is concluded for a period of more than one reporting period, then the costs of compulsory or voluntary insurance reduce the tax base for income tax evenly during the term of this contract.
The amount of expenses that an institution can take into account in a specific reporting period (month, quarter) is determined in proportion to the number of calendar days of the contract in this period.
But what if the insurance contract, concluded for more than one reporting period, provides for the payment of insurance premiums in installments (in several installments)?
In this case, expenses for each payment are recognized on a straight-line basis over the period for which the premiums are paid (for example, a year, half a year, quarter or month). The amount included in other expenses is calculated by the insured organization in proportion to the number of calendar days of the insurance contract in this reporting period. The basis is paragraph 6 of Article 272 of the Tax Code of the Russian Federation.
Question to the auditor
Is a budgetary institution obliged to form a reserve for paying vacations on account 401 60, if there are only seven people in the staff?
Reserves for the payment of vacations should be formed in any institutions of the public sector, regardless of the number of staff (letter of the Ministry of Finance of Russia dated 05.06.2017 No. 02-06-10 / 34914). The institution has the right to approve the procedure and frequency of calculating the reserve in the accounting policy (clause 302.1 of the instructions approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, hereinafter - Instruction No. 157n, letter of the Ministry of Finance of Russia dated 20.06.2016 No. 02-07-10 / 36122 ).
An estimated obligation in the form of a reserve for vacation pay for actually worked time can be determined monthly (quarterly, annually) on the last day of the month (quarter or year), based on the number of days of unused leave for employees on the specified date according to HR data.
Since account 401 60 is designed to evenly attribute expenses to the financial result, the most correct is the monthly determination of estimated reserves. However, taking into account the costs of collecting and processing information, the institution may set another, acceptable for itself, period.
The institution assumes a salary obligation at the beginning of the year for the entire amount of planned appointments. Therefore, when making commitments during the year at the expense of the reserve for future expenses for this amount, it is necessary to reduce the previously assumed commitments. In accounting, an entry should be made on the debit of account 0 506 10 000 and the credit of account 0 502 11 000 in the "red storno" method. Otherwise, the indicators of the obligations assumed will double. Clarifications are contained in clause 1.2.3 of the letter of the Ministry of Finance of Russia and the Federal Treasury dated 07.04.2017 No. 02-07-07 / 21798, 07-04-05 / 02-308.
When making an inventory before reporting, the amount of reserves can be written off or adjusted (clarified) in the manner prescribed by the accounting policy.
The procedure for the formation of reserves (types of reserves, methods for assessing liabilities, the date of recognition in accounting, etc.) is established by the institution as part of its accounting policy.
The provisions of regulatory legal acts do not oblige the institution to have cash balances on the personal account for the formed reserve for future expenses. The data on account 401 60 is needed, first of all, for planning and making management decisions, incl. to reserve a part of the remaining funds to finance deferred liabilities.
1 Paragraph 6 of clause 174 of Instruction No. 174n contains an entry on the assumption of an obligation at the expense of the reserve for the debit of account 0 506 90 000 credit of account 0 502 99 000 using the "red storno" method. However, such a record cannot be applied, since the obligations of the current financial year, when using the previously created reserve, are accepted by correspondence on the debit of account 0 502 99 000 and the credit of account 0 502 01 000. In such a situation, it seems correct to make an entry on the debit of account 0 506 10 000 and credit accounts 0 506 90 000 by analogy with par. 8 p. 134 instructions, approved. by order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n.
On account 0 401 20 000 "Expenses of the current financial year" the expenses of the institution are formed, carried out in accordance with expenditure obligations, the fulfillment of which takes place in the next financial year at the expense of the funds of the corresponding budget.
Budget allocations include, in particular, allocations for the provision of public services (performance of work), including allocations for the procurement of goods, works, services to meet state needs.
Budgetary allocations for the provision of public services (performance of work) include appropriations, including for ensuring the performance of the functions of state institutions, which include:
Remuneration for employees of state institutions, pay for employees of state authorities, local government and other categories of employees;
Procurement of goods, works, services to meet government needs;
Payment of taxes, fees and other obligatory payments to the budgetary system of the Russian Federation;
Compensation for harm caused by a state institution in the implementation of its activities.
When performing work, rendering services under long-term contracts, which indicate the stages of implementation, if it is impossible to determine the date of transfer of ownership, a uniform allocation of expenses to the financial result of the institution's activities or their write-off is applied in accordance with the estimate.
At the end of the fiscal year, the amounts of recognized expenses on an accrual basis, reflected in the corresponding accounts of the financial result of the current financial year, are closed to the financial result of previous reporting periods.
To determine the financial result of the institution's activities, expenses are grouped by state institutions by type of expenses in the context of KOSGU.
To account for expenses, the following articles and sub-articles of KOSGU have been established:
211 - "Salary";
212 - "Other payments";
213 - "Accruals for payments for wages";
221 - "Communication services";
222 - "Transport services";
223 - "Utilities";
224 - "Rent for the use of property";
225 - "Works, services for the maintenance of property";
226 - "Other works, services";
231 - Internal Debt Service;
232 - "Servicing external debt";
241 - "Gratuitous transfers to state and municipal organizations";
242 - "Gratuitous transfers to organizations, except for state and municipal organizations";
251 - “Transfers to other budgets of the budgetary system of the Russian Federation”;
252 - "Transfers to supranational organizations and governments of foreign states";
253 - "Transfers to international organizations";
261 - "Pensions, allowances and payments for pension, social and health insurance of the population";
262 - "Benefits for social assistance to the population";
263 - "Pensions, benefits paid by organizations of the public administration sector";
271 - "Depreciation of fixed assets and intangible assets";
272 - "Expenditure of inventories";
273 - "Extraordinary expenses on operations with assets";
290 - "Other expenses".
More on the topic 16.1.3. Expenses of the current financial year (account 0 401 20 000):
- 10.3. General procedure for consideration and approval of the federal budget for the next financial year and planning period
Question to the auditor
Since 2016, changes have been made to paragraphs. 66, 67 of Instruction No. 174n. At the same time, the wording of clause 153 of Instruction No. 174n essentially remained the same. To what account to close accounts 109 90, 109 80 (non-distributable general business expenses) - 401 10 or 401 20? Should the cost of work performed within the framework of the assignment be written off to account 401 10 or 401 20?
By order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n (hereinafter - Order No. 227n), amendments were made to the Instruction, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n).
The new version is set out in clause 66 of Instruction No. 174n. He found that general business expenses, distribution costs of the institution are reflected in the debit of the corresponding accounts of the analytical accounting of account 0 401 10 000 "Income of the current financial year" (by type of income) and the credit of the corresponding accounts of the analytical accounting of accounts 0 109 80 000 "General expenses", 0 109 90 000 "Costs of circulation" (by type of expenses).
At the same time (according to clause 153 of Instruction No. 174n) general business expenses that are not allocated to the cost of finished products (work performed, services rendered) are referred to the financial result of the current financial year by debit of the corresponding accounts of the analytical accounting account 0 401 20 200 " Expenses of an economic entity "and the credit of the corresponding accounts of analytical accounting of account 0 109 80 200" General business expenses of institutions ".
Thus, in this case, Instruction No. 174n does not contain an unambiguous indication of which account to write off non-distributable general business expenses - 401 10 or 401 20, i.e. allows for a double interpretation. There are no explanations from the Russian Ministry of Finance on this issue.
Circulation costs (account 109 90) are written off to reduce income (account 401 10), since they are not mentioned in paragraph 153 of Instruction No. 174n.
Also, the new version is set out in clause 67 of Instruction No. 174n. He found that the actual cost of services rendered (work performed) within the framework of the assignment refers to a decrease in the financial result of the current financial year according to the debit of account 0 401 10 100 "Income of an economic entity" (by type of income) and the credit of the corresponding accounts of analytical accounting of account 0 109 60,000 "Cost of finished products, works, services" (by type of expense).
However, clause 153 of Instruction No. 174n says that the attribution of the cost of work performed, of services rendered is reflected in the debit of the corresponding accounts of analytical accounting of accounts 0 401 20 200 "Expenses of an economic entity" and the credit of the corresponding accounts of analytical accounting of account 0 109 60 000 "Cost of finished goods , works, services ".
Since paragraph 67 of Instruction No. 174n refers specifically to the procedure for writing off the actual cost of the services provided by the institution (work performed) as part of the assignment, in our opinion, according to type of activity 4, the cost should be written off to the debit of account 401 10, that is, use the direct instruction of Instruction No. 174n.
The new edition also contains par. 5 p. 152 of Instruction No. 174n, according to which the attribution of the cost of work performed and services rendered to a decrease in the financial result from the provision of paid services (works) is reflected in the debit of account 0 401 10 130 "Income from the provision of paid services" and the credit of account 0 109 60 200 "Direct costs of manufacturing finished products, performing work, rendering services" (by type of costs). There is a contradiction between clause 152 and clause 153 of Instruction No. 174n.
If we literally interpret the provisions of Instruction No. 174n, we can conclude that both options for writing off non-distributable general business expenses and the cost of work performed, services rendered are acceptable - both to account 401 10 and to account 401 20.
According to Part 3 of Art. 8 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting" when forming an accounting policy in relation to a specific accounting object, the method of accounting is selected from the methods allowed by federal standards.
However, if we take into account that paragraphs. 66, paragraph 152 of Instruction No. 174n were amended by Order No. 227n, and the content of paragraph 153 of Instruction No. 174n remained the same, it can be assumed that the Ministry of Finance of Russia planned to form a financial result on account 401 10, and the fact that paragraph 153 of the Instruction No. 174n remained unchanged, considered a technical error.
In view of the insufficient regulation of the issue under consideration at the level of accounting instructions, the institution needs to fix the selected option for writing off general business expenses and the cost of work, services in its accounting policy. This document will be a strong argument in favor of the institution in the event of claims when audited by the financial control authorities. At the same time, in our opinion, it is advisable to focus on the changes introduced by Order No. 227n, as on later ones.