P 119 instructions 157n. With changes and additions from. Income calculations

Let us remind you that Instruction No. 157n was amended by Order of the Ministry of Finance of the Russian Federation No. 64n. This order was registered with the Ministry of Justice on April 26, 2018, and its provisions must be applied when developing accounting policies and accounting indicators starting from 2018. The last issue discussed the changes made to the Unified Chart of Accounts and the general procedure for its application. In this article we will talk about the changes affecting the accounting of non-financial assets.

Historical cost of non-financial assets.

According to paragraph 23 of Instruction No. 157n in the new edition, objects of non-financial assets are accepted for accounting at their original cost.

The amount of actual costs for the acquisition as a result of exchange transactions, construction or production (creation) of non-financial assets, taking into account the amounts of value added tax presented to the institution by suppliers and (or) contractors (except for the acquisition, construction and production of non-financial assets within the framework of the institution’s activities subject to VAT , unless otherwise established by the Tax Code of the Russian Federation), is recognized as their original cost, unless otherwise provided by Instruction No. 157n.

Previously, in the definition of initial cost, actual cost was also mentioned; now only the term “initial cost” is used. The definition of initial cost has not undergone fundamental changes: the concept of “acquisition” has been replaced by “acquisition as a result of exchange transactions.” Thus, the terms of Instruction No. 157n are brought into compliance with the requirements of federal standards, in particular the GHS “Fixed Assets”.

Initial cost is the cost at which the asset was accepted by the accounting entity for accounting. Exchange transactions are transactions during which the accounting entity transfers (receives) assets on the condition of receiving (transferring) assets comparable in monetary value (value), mainly in the form of cash (their equivalents) and (or) other material assets, works, services, rights to use property (clause 7 of the GHS “Fixed Assets”).

Historical cost of non-produced assets. As before, the initial cost of non-produced assets is recognized as their market (cadastral) value as of the date of acceptance for accounting.

The initial cost of non-financial assets when paid in kind. If an object of non-financial assets was received by an institution under an agreement providing for the fulfillment of obligations (payment) in non-monetary funds, then its value is determined (clause 24 of Instruction No. 157n in the new edition):

1) at fair value (at which similar non-financial assets are acquired in comparable circumstances);

2) based on the residual (book) value of the asset transferred in exchange - if it is impossible to establish the fair value of the assets transferred or to be transferred by the institution, the value of non-financial assets received by the institution under these agreements;

3) in a conditional valuation (one object - one ruble) - if data on the residual value of the asset transferred in exchange is for some reason unavailable or on the date of transfer the residual value of the asset transferred in exchange is zero.

As you can see, the algorithm for determining the value of objects received under non-monetary payment agreements is described in more detail. In particular, the concept of fair value was introduced. This term was introduced by the GHS “Fixed Assets,” although the specifics of its definition remained the same: the price of a similar non-financial asset.

The initial cost of an institution's non-financial assets received in a non-exchange transaction. According to the new edition of clause 25 of Instruction No. 157n the initial (actual) cost of objects of non-financial assets received by an institution under a non-exchange transaction (free of charge, including under a gift agreement) is their current estimated value on the date of acceptance for accounting, recognized as the fair value of these objects, increased by the cost of services related with their delivery, registration and bringing into a condition suitable for use.

It has been determined that receiving a non-financial asset free of charge is a non-exchange transaction, and the current estimated value is equated to fair value, that is, as required by the GHS terminology “Fixed Assets”.

Non-exchange transactions are transactions during which the accounting entity receives (transfers) assets without directly providing (receiving) in exchange assets comparable in monetary value (cash equivalents). Non-exchange transactions include transactions for the transfer (receipt) of assets free of charge (without charging a fee) or at insignificant prices in relation to the market price of an exchange transaction with similar assets (clause 7 of the GHS “Fixed Assets”).

Tangible objects of non-financial assets received by an institution through non-exchange transactions, before they are recognized as part of the balance sheet accounting items (assets), are taken into account by the accounting entity in the corresponding off-balance sheet accounts at the cost indicated upon their receipt, and in the absence of such - in a conditional valuation (one object - one ruble).

Material objects of non-financial assets in use by the institution, provided by the balance sheet holder in the performance of the functions assigned to him for organizational and technical support of other institutions (authorities) created by the owner of the property, and for the maintenance of state (municipal) property, are taken into account by the subject of accounting on the corresponding off-balance sheet accounts according to the cost indicated upon receipt (transfer) (clause 32 of Instruction No. 157n in the new edition).

Determination of the current assessed value. In paragraph 25 of Instruction No. 157n introduced new provisions according to which the current estimated value of a non-financial asset is determined by the market price method based on data on transactions with a similar or similar asset, completed without deferred payment, in the amount of funds required for the sale (purchase) of these assets on the date of acceptance to accounting.

The current estimated value is recognized in a conditional valuation equal to the ruble, if data for similar or similar material assets is unavailable for some reason. At the same time, the named material assets are also reflected by the subject of accounting on balance sheet accounts in a conditional valuation (one object - one ruble).

After receiving data on prices for similar or similar tangible assets for an object of a non-financial asset (tangible asset), reflected as of the date of recognition in the conditional valuation, the accounting entity’s commission revises the book (fair) value of such an object.

Additions have been made to the rules for determining the current assessed value.

Initial cost of lease accounting objects. The initial (book) value of lease accounting objects is determined in accordance with the GHS “Rent” (clause 26 of Instruction No. 157n in the new edition).

Book value of non-financial assets. It has been added that this value changes in the event of impairment of non-financial assets (clause 27 of Instruction No. 157n in the new edition).

Impairment of an asset is a decrease in the value of an asset that exceeds the planned (normal) decrease in its value due to the ownership (use) of such an asset (normal physical and (or) moral wear and tear), associated with a decrease in the value of the asset (clause 5 of the GHS “Impairment of Assets” ).

The cost of non-financial assets being sold. In paragraph 28 of Instruction No. 157n a new paragraph has been introduced, according to which non-financial assets, with the exception of finished products and goods intended for disposal not in favor of public sector organizations, are reflected in accounting at fair value, determined by the market price method.

Cost after revaluation. Let us recall that institutions reassess the value of property and capital investments in non-financial assets of the institution, with the exception of assets in the values of the State Fund of Russia, and property constituting the state (municipal) treasury, as of the beginning of the current year, by recalculating their book value and accrued depreciation amount. The terms and procedure for revaluation are established by the Government of the Russian Federation (paragraph 1, clause 28 of Instruction No. 157n).

By Order of the Ministry of Finance of the Russian Federation No. 64n the following clarification was made: the result of revaluation to fair value, determined by the market price method, is reflected in accounting and disclosed in the accounting (financial) statements separately as part of the financial result of the current period.

Non-financial asset accounts

Let us recall that the account in which fixed assets are accounted contains a synthetic account group code and an analytical code for the type of synthetic account of the accounting object.

In particular, since 2018, objects of non-financial assets in a budgetary institution are accounted for in the corresponding accounts of the Unified Chart of Accounts according to the analytical groups of the synthetic account (clause 37 of Instruction No. 157n in the new edition).

Account group by property objects	Account group for costs of production of finished products, works, services
10 “Real estate of the institution”	60 “Cost of finished products, works, services”
20 “Especially valuable movable property of the institution”	70 “Overhead costs of production of finished products, works, services”
30 “Other movable property of the institution”	80 “General business expenses”
40 “Rights to use assets”
50 “Non-financial assets that make up the treasury”
90 “Property in concession”

Cost group 90 “Distribution costs” was removed, but group 90 “Property in concession” was added to property objects; group 40 now reflects the rights to use assets, and previously – leased items.

In turn, the account type codes have also undergone changes in accordance with clause 53 of Instruction No. 157n in the new edition look like this:

1 “Residential premises”;
2 “Non-residential premises (buildings and structures)”;
3 "Investment property";
4 “Machinery and equipment”;
5 "Vehicles";
6 “Industrial and household inventory”;
7 “Biological resources”;
8 “Other fixed assets”.

Code 3 previously accounted for buildings, now investment real estate, code 7 previously reflected library collections, now biological resources. Codes 2 and 6 have simply had their names adjusted.

Features of fixed assets accounting.

From paragraph 38 of Instruction No. 157n removed the provisions on accounting for fixed assets under conservation. In addition, according to the amendments made in the same paragraph, when classifying a non-financial asset as fixed assets, it is necessary to apply the criteria specified in the GHS “Fixed Assets”.

Clauses 40 – 42 of Instruction No. were also excluded 157n: about accounting for fixed assets in a complex of structurally articulated items, about fixed assets that are in shared ownership, and about the tenant’s capital investments in the property he uses. Now the necessary standards are contained in the GHS “Fixed assets”, “Rent”.

Clause 45 Instruction No. 157n was supplemented with a provision indicating that the “Biological Resources” accounting group includes service dogs, perennial plantings, horses and other objects of animal (live animals) and plant origin (trees and other perennial crops, for example, orchards, vineyards , other plantations) repeatedly producing products whose natural growth and restoration are under the direct control of the institution.

Useful life. The rules for determining the useful life of a fixed asset were also removed from Instruction No. 157n, since these provisions are enshrined in the GHS “Fixed Assets”.

Inventory object. As before, the unit of accounting for fixed assets is the inventory item. The features of accounting for a structurally separate object as a single inventory object are prescribed in the GHS “Fixed Assets”, therefore they were excluded from clause 45 of Instruction No. 157n.

Inventory number. According to clause 46 of Instruction No. 157n in the new edition for each inventory item of real estate, as well as an inventory item of movable property, except for objects worth up to 10 000 rub. (previously – 3,000 rub.) inclusive and objects of the library collection, regardless of their cost, are assigned an inventory number regardless of whether it is in operation, in reserve or in conservation.

1. Each fixed asset object included in a complex of fixed asset objects, recognized for accounting purposes as a single inventory object, is assigned an internal serial inventory number of the complex of objects, formed as a combination of the inventory number of the complex of objects and the serial number of the object included in the complex.

2. Objects of fixed assets that have a unique number that uniquely identifies it as an individually defined thing (for example, a cadastral number, a state (registration) identification mark (number) of a vehicle, a serial number of a manufactured weapon) are assigned an inventory number without applying it to an object.

3. The inventory number of fixed assets does not change when reclassifying objects (including subject to a change in the accounting group of non-financial assets (including subject to the acceptance for balance sheet accounting of objects recorded on off-balance sheet accounts).

4. Accounting for inseparable improvements to property objects that are objects of accounting for operating leases (formation of their inventory numbers) is carried out by ensuring the identification of each inventory object with the corresponding right to use the asset.

Disposal of fixed assets. Clause 51 of Instruction No. 157n in the new edition establishes that the reflection in accounting of the disposal of an item of fixed assets is reflected in the credit of the corresponding analytical accounting account of account 101 00 "Fixed assets". Cases when such write-offs are carried out are also given here. We present those that were introduced by Order of the Ministry of Finance of the Russian Federation No. 64n:

termination of recognition of an object as part of the assets of the accounting entity, in particular, if it does not meet the asset criteria;
return of the financial lease accounting object upon termination of the right to use and (or) ownership without repurchase of the object;
other cases of derecognition of fixed assets in accounting.

It is also clarified here that depreciation charges for written-off fixed assets are reflected in the debit of the corresponding analytical accounting account of account 104 00 "Depreciation".

Previously there was no direct indication of account credit 101 00 and account debit 104 00 . The list of cases of deregistration of fixed assets has been adjusted.

Non-financial assets that do not provide economic benefits. Objects of non-financial assets in a budgetary institution that do not bring economic benefits to the institution, do not have useful potential, and in respect of which the receipt of economic benefits is not envisaged in the future (in particular, when, by decision of the institution, their use is terminated for the purposes provided for when accepted for accounting, including including in connection with the complete or partial loss of consumer properties, technical potential (physical or moral wear and tear)), are taken into account on the off-balance sheet accounts of the working chart of accounts of the institution, approved within the framework of its accounting policy.

Information about such objects of non-financial assets in a budget institution subject to disclosure in accounting (financial) statements (clause 35 of Instruction No. 157n in the new edition).

Similar requirements are enshrined in clause 8 of the GHS “Fixed assets”.

Accounting of land plots.

In accordance with Order of the Ministry of Finance of the Russian Federation No. 64n in paragraph 71 of Instruction No. 157n clarified the following points regarding the accounting of non-produced assets (in particular, land plots):

1. On account 103 00 should also take into account land plots for which property is not demarcated and involved by authorized authorities (local governments) in economic circulation.

2. If there is no cadastral value of a land plot, it must be taken into account at a value calculated on the basis of the lowest cadastral value of a square meter of land adjacent to the object of registration, or if it is impossible to determine such a value - in a conditional valuation (one square meter - one ruble).

Objects of non-produced assets are accounted for in an account containing analytical codes of the synthetic account group:

10 “Non-produced assets - real estate of the institution”;
30 “Non-produced assets - other movable property;
90 “Non-produced assets – as part of the grantor’s property” (clause 78 of Instruction No. 157n in the new edition).

Depreciation.

The rules for depreciation of fixed assets are enshrined in Section. VI GHS “Fixed assets”. Let us recall that clause 36 of the GHS “Fixed Assets” provides for three methods of calculating depreciation for fixed assets: linear, reducing balance method, proportional to the volume of production.

In this regard, from clause 85 of Instruction No. 157n excluded the provision according to which depreciation of fixed assets was calculated using the straight-line method. Now, since 2018, this paragraph establishes the obligation to charge straight-line depreciation only in relation to the right to use assets and intangible assets.

Further clarified (paragraph 2, clause 85 of Instruction No. 157n in the new edition): in cases of calculating depreciation charges using the linear method, when the useful life changes due to a change in the initially adopted standard indicators of the functioning of a depreciable fixed asset, intangible asset, including as a result of completion, retrofitting, reconstruction, modernization or partial liquidation, change in the term of the right to use an asset, starting from the month in which the useful life was changed, the annual depreciation amount is calculated by the institution using the straight-line method, based on the residual value of the depreciable object on the date of change in the useful life and the adjusted depreciation rate calculated based on remaining useful life as of the date of change in useful life.

Thus, the provisions of this paragraph must be applied when choosing the straight-line depreciation method for fixed assets and when calculating depreciation on intangible assets and rights to use assets.

According to clause 89 of Instruction No. 157n in the new edition, the accrued (accepted for accounting) amount of depreciation of an institution’s non-financial assets is accounted for in an account containing the following group codes and analytical codes of the type of synthetic account:

Group code	Analytical code of the synthetic account type
10, 20, 30, 90	1 “Depreciation of residential premises”
10, 20, 30, 90	2 “Depreciation of non-residential premises (buildings and structures)”
	3 “Depreciation of investment property”
	4 “Depreciation of machinery and equipment”
	5 “Depreciation of vehicles”
	6 “Depreciation of production and household equipment”
	7 “Depreciation of biological resources”
	8 “Depreciation of other fixed assets”
	9 “Amortization of intangible assets”
	1 “Depreciation of real estate as part of treasury property”
	2 “Depreciation of movable property as part of treasury property”
	4 “Amortization of intangible assets as part of treasury property”
	9 “Depreciation of treasury property in concession”

* * *

Since from 01/01/2018, when maintaining records, it is necessary to comply with the requirements of federal accounting standards, Instruction No. 157n, appropriate changes have been made (for example, provisions that duplicate the norms of the standards have been excluded). Terminology is also brought into line with the provisions of the standards.

Educational institutions: accounting and taxation, No. 7, 2018

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On approval 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 and Instructions for its application" (with amendments and additions)
Current version ORDER of the Ministry of Finance of the Russian Federation dated 12/01/2010 N 157n (as amended on 10/12/2012 with amendments that entered into force on 01/01/2013) “ON APPROVAL OF A UNIFIED ACCOUNTING PLAN FOR PUBLIC AUTHORITIES (GOVERNMENT AUTHORITIES) NEW), LOCAL GOVERNMENT BODIES, MANAGEMENT BODIES OF STATE OFF-BUDGETARY FUNDS, STATE ACADEMIES OF SCIENCES, STATE (MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION"
ORDER of the Ministry of Finance of the Russian Federation dated 01.12.2010 N 157n “ON APPROVAL OF A UNIFIED PLAN OF ACCOUNTS FOR GOVERNMENT BODIES (STATE BODIES), LOCAL GOVERNMENT BODIES, MANAGEMENT BODIES OF STATE NON-BUDGETARY FUNDAMENTALS ONDAMI, STATE ACADEMIES OF SCIENCES, STATE (MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION »

Order 157n in the latest edition

October 12, 2012, August 29, 2014, August 6, 2015, March 1, November 16, 2016, September 27, 2017, March 31, 2018

2. Approve 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 in accordance with Appendix No. 2 to this order.

Information about changes:

3.1. This order applies to:

a) State Atomic Energy Corporation "Rosatom", State Corporation for Space Activities "Roscosmos" in terms of maintaining budgetary accounting of economic facts that arise in the exercise of powers of the main manager of budget funds, the recipient of budget funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as when transferring, free of charge, on the basis of agreements, its powers as a state customer to conclude and execute government contracts on behalf of the Russian Federation, including within the framework of the state defense order, on behalf of these corporations when making budgetary investments in capital construction projects of state property of the Russian Federation (with the exception of powers related to the introduction into operation of state-owned objects of the Russian Federation in the prescribed manner) and for the acquisition of real estate objects into the state ownership of the Russian Federation by federal state unitary enterprises, in respect of which the specified corporations exercise on behalf of the Russian Federation the powers of the owner of the property, in compliance with budget legislation;

b) state (municipal) unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life that arise during the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute on behalf of the relevant public legal entity state (municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers, when making budget investments in state (municipal) property and receiving budget investments in capital construction projects of state (municipal) property and (or) for the acquisition of state (municipal) property in the manner established for recipients of budget funds.

4. To recognize as invalid:

Vice-chairman
Government of the Russian Federation -
Minister of Finance
Russian Federation

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On approval 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 and Instructions for its application" (with amendments and additions)

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n
“On approval 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 and Instructions for its application"

With changes and additions from:

Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; N 45, Art. 5424), paragraphs 4 and 5 of the Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; 2007, N 45, Art. 5491; 2008, N 5, Art. 411) and in order to establish a uniform procedure for maintaining accounting by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions I order:

1. Approve 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 in accordance with Appendix No. 1 to this order.

Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation dated July 3, 2009 N 69n “On introducing amendments to the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 N 152n “On introducing amendments to the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

New edition of Instruction 157n: important clarifications on inventory

On the eve of the annual inventory, the financial department clarifies the requirements for its implementation. Changes have been prepared to the text of clause 20 of the Instruction, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. Order of the Ministry of Finance of Russia dated September 27, 2017 No. 148n with appropriate amendments has already been submitted for registration to the Ministry of Justice.

Firstly, it will be directly stated that inventory must be carried out in relation to any accounting objects, including off-balance sheet accounts. Please note that during the inventory it is necessary to check even the presence of property listed in off-balance sheet account 27 “Material assets issued for personal use to employees (employees).” The procedure for carrying out these checks must be described in the accounting policy. For example, determine the date and time when employees will personally present the property to the inventory commission.

You can get acquainted with step-by-step instructions for conducting an inventory, as well as the procedure for reflecting its results in accounting, in "Encyclopedia of solutions. Public sector: accounting, reporting, financial control" Internet version of the GARANT system. Get full access for 3 days for free!

Secondly, the new edition of Instruction 157n will clarify the procedure for reflecting inventory results in reporting. Now it is stated that the annual report must reflect the results of the inventory carried out “for the purpose of compiling” these reports. Even if the inventory commission signed the protocols and acts of the annual inventory in January, its results must be taken into account when preparing reports for the past year. Previously, the wording “before reporting” was used and on this basis some inspectors did not recognize the inventory materials signed in January as documents confirming the accuracy of the annual report.

account 10407 “Depreciation of library funds” was renamed “Depreciation of biological resources”;

Instruction No. 157n on budget accounting is used:

institutions of all three types;

off-budget funds.

Recipients of budget funds generate budget accounting account numbers in accordance with the Unified Chart of Accounts and Instruction No. 157n on budget accounting. The features are established in Instruction No. 162n.

Instruction 157n on budget accounting as amended in 2018

Changes were made to Instruction No. 157n on budget accounting. Read the article about what’s new in the Unified Chart of Accounts for budgetary, government and autonomous institutions.

On May 8, 2018, Order of the Ministry of Finance of Russia dated March 31, 2018 No. 64n comes into force and is applied in the formation of accounting policies and accounting indicators starting from 2018.

Entered accounts 10429 “Depreciation of intangible assets - especially valuable movable property of an institution”, 10449 “Depreciation of rights to use non-produced assets”. And also several other accounts.

Some accounts have been revised, For example:

account 10107 “Library Fund” was renamed to “Biological Resources”

Accounts declared invalid 10540 “Inventory - leased items”, 10240 “Intangible assets - leased items”, 10740 “Leased items in transit”, 10990 “Distribution costs”.

Instruction 157n on budget accounting in 2018 as amended

The latest changes to Instruction 157n were introduced to comply with the new Federal standards. Download the latest current edition of Instruction 157n on budget accounting dated May 8, 2018.

Who applies the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n

authorities;

financial authorities;

bodies providing cash services

Structure of the Unified Chart of Accounts Instruction No. 157n

The Unified Chart of Accounts represents a table that contains coding and names:

synthetic accounts (first order accounts, grouping accounts);

For the main changes in the Unified Chart of Accounts dated May 8, 2018, see the State Finance System table.

Articles on the topic

Latest changes to Instruction 157n on budget accounting dated May 8, 2018

If the definition of any term from Instruction No. 175n is in federal standards, the definition from the federal standard must be applied.

For more information about all changes, see the text of Order of the Ministry of Finance dated March 31, 2018 No. 64n “On amendments to Appendices No. 1 and No. 2 to Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n. »

Download the latest edition of Instruction 157n in 2018

Formation of institution accounts according to Instruction No. 157n

Budgetary and autonomous institutions form accounting account numbers in accordance with the Unified Chart of Accounts and Instruction No. 157n on budget accounting. Features installed:

Instruction 157n is a scheme for recording and distributing facts of economic life into groups of assets and liabilities.

second-order subaccounts used for analytical accounting.

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Account structure of the Unified Chart of Accounts Instruction No. 157n

All balance accounts have 26 digits. The account structure is as follows:

Current version ORDER of the Ministry of Finance of the Russian Federation dated 12/01/2010 N 157n (as amended on 10/12/2012 with amendments that entered into force on 01/01/2013) “ON APPROVAL OF A UNIFIED ACCOUNTING PLAN FOR PUBLIC AUTHORITIES (GOVERNMENT AUTHORITIES) NEW), LOCAL GOVERNMENT BODIES, MANAGEMENT BODIES OF STATE OFF-BUDGETARY FUNDS, STATE ACADEMIES OF SCIENCES, STATE (MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION"

ORDER of the Ministry of Finance of the Russian Federation dated 01.12.2010 N 157n “ON APPROVAL OF A UNIFIED PLAN OF ACCOUNTS FOR GOVERNMENT BODIES (STATE BODIES), LOCAL GOVERNMENT BODIES, MANAGEMENT BODIES OF STATE NON-BUDGETARY FUNDAMENTALS ONDAMI, STATE ACADEMIES OF SCIENCES, STATE (MUNICIPAL) INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION »

Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n “On approval of the Instructions on budget accounting” (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation dated July 3, 2009 N 69n “On introducing amendments to the Instructions on budget accounting approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 N 152n “On introducing amendments to the Instructions on budget accounting approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

Deputy
Chairman of the Government
Russian Federation -
Minister of Finance
Russian Federation
A.L.KUDRIN

Appendix No. 1
to the Order of the Ministry of Finance
Russian Federation
“On approval of the Unified Plan
accounting accounts
for government agencies
authorities (state bodies),
local government bodies,
government bodies
off-budget funds, government
academies of sciences, state
(municipal) institutions
and Instructions for its use"
dated December 1, 2010 N 157n

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Amendments were made to Instruction No. 157n on budget accounting in 2019. Read the article about what’s new in the Unified Chart of Accounts for budgetary, government and autonomous institutions.

Latest changes to Instruction 157n on budget accounting in 2019

Recent changes to Instruction 157n are associated with the introduction of new federal standards and the procedure for applying KOSGU. In this regard, corresponding adjustments were made to Instruction 157n, which contains a unified chart of accounts for the public sector, by order of the Ministry of Finance dated December 28, 2018 No. 298n. The regulatory act was registered with the Ministry of Justice on January 29, 2019, but it should be used to prepare Accounting Policies from the beginning of 2019.

Separating accounts to reflect settlements in cash and in kind.
Separating accounts to reflect current and capital accounts.
Detailing of synthetic accounts and analytics (KOSGU) depending on the category of the counterparty (source of gratuitous transfers, supplier, buyer, etc.).

All amendments to Instruction 157n can be found in the appendices to Order 298n:

Account 0 205 00 “Income calculations”

Group 0 205 10 “Calculations for tax revenues” in the updated version is called “Calculations for tax revenues, customs duties and insurance contributions for compulsory social insurance.” It includes accounts for settlements with payers:

taxes – 0 205 11;
state duties and fees – 0 205 12;
customs payments – 0 205 13;
insurance premiums – 0 205 14.

In the previous edition, all these calculations were carried out using a single account in group 0 205 11 “Settlements with tax payers”.

Income accounts have been added to groups 0 205 20 and 0 205 30:

from the concession fee – 0 205 2K;
from the return of subsidies – 0 205 36.

The group of accounts 0 205 50, previously intended to account for all gratuitous receipts, will now take into account gratuitous cash receipts of a current nature. For similar capital receipts, the updated 157n will use group 0 205 60. Both groups provide new detail depending on the source of receipt, which is shown in the table.

Source	Free receipts in cash
Source	current nature	capital nature
Other budgets of the Russian Federation
Autonomous and budgetary institutions
Public sector organizations
Other residents
Supranational organizations and foreign governments
International organizations
Other non-residents

Free receipts from the public administration sector to autonomous and budgetary institutions should be recorded in accounts 0 205 52 (current) and 0 205 62 (capital).

In the group 0 205 80, unused accounts 0 205 83 and 0 205 84 are excluded.

Account 0 206 00 “Settlements for advances issued”

The name of the account 0 206 11 has changed:

old edition - “Advances on wages”;
new edition – “Wage Advances”.

Instead of the previous account 0 206 12 (advances for other payments), in the updated 157n advances for other non-social payments to personnel include:

by 0 206 12, if paid in cash;
by 0 206 14 if paid in kind.

Calculations for advance gratuitous transfers are taken into account depending on the nature of the accounts:

current – 0 206 40;
capital – 0 206 80.

The table provides details of these accounts by recipient category.

Recipients	Calculations for advance gratuitous transfers
Recipients	current nature	capital nature
State, budgetary and autonomous organizations
	0 206 42 – for production 0 206 47 – for products
Other financial organizations	0 206 43 – for production 0 206 48 – for products
	0 206 44 – for production 0 206 49 – for products
Other non-financial organizations	0 206 45 – for production 0 206 4A – for products
	0 206 46 – for production 0 206 4B – for products

Payments for social support advances are divided into different accounts depending on the category of recipients and the type of payments:

Advances on social assistance benefits paid in cash to the population - 0 206 62, in kind - 0 206 63.
Advances on pensions and benefits paid in cash to dismissed employees – 0 206 64.
Social assistance advances paid in kind to dismissed employees – 0 20 65.
Advances on social benefits and compensation paid in cash to personnel – 0 206 66.
Advances on social compensation paid in kind to personnel – 0 206 67.

Advances for other payments, reflected on 0 206 96, are now distributed into four accounts, depending on the nature and recipients:

current nature for individuals – 0 206 96, for legal entities – 0 206 97;
of a capital nature for individuals – 0 206 98, for legal entities – 0 206 99.

Account 0 208 00 “Settlements with accountable persons”

Settlements with accountable persons for other non-social payments from 2019 should be reflected in the accounts:

0 208 12 – produced in cash;
0 208 14 – produced in natural form.

Added account 0 208 33 for mutual settlements with accountants when purchasing intangible assets.

Settlements with accountable persons for social payments in cash are made in the following accounts:

for payment of benefits to the population – 0 208 62;
for payment of pensions and benefits to dismissed employees – 0 208 64;
for payment of benefits and compensation to personnel – 0 208 66.

In kind:

for payment of benefits to the population – 0 208 63;
for payment of social assistance to dismissed employees – 0 208 65;
for payment of compensation to personnel – 0 208 67.

Settlements with accountants for other payments made on account 0 208 96 in 2019 are reflected in the accounts:

0 208 96 – payments to individuals of a current nature;
0 208 98 – capital payments to individuals;
0 208 97 – payments to legal entities of a current nature;
0 208 99 – payments to legal entities of a capital nature.

Account 0 302 00 “Settlements for accepted obligations”

Settlements for other non-social payments in 2019 are reflected in the accounts:

0 302 12 – produced in cash;
0 302 14 – produced in natural form.

Settlements for gratuitous transfers are distributed among accounts depending on the nature of:

current – 0 302 40;
capital – 0 302 80.

Recipients	Calculations for free transfers
Recipients	current nature	capital nature
State, budgetary and autonomous institutions
Public sector financial institutions	0 302 42 – for production 0 302 47 – for products
Other financial organizations	0 302 43 – for production 0 302 48 – for products
Non-financial public sector organizations	0 302 44 – for production 0 302 49 – for products
Other non-financial organizations	0 302 45 – for production 0 302 4A – for products
Non-profit organizations and individuals, producers of goods, works and services	0 302 46 – for production 0 302 4B – for products

Payments for social payments from January 1, 2019 are reflected in the following accounts:

Social benefits paid in cash to the population – 0 302 62, in kind – 0 302 63.
Pensions and benefits paid in cash to dismissed employees – 0 302 64.
Social assistance paid in kind to dismissed employees – 0 302 65.
Benefits and compensation paid in cash to staff – 0 302 66.
Compensations paid in kind to personnel – 0 302 67.

In the new edition, there have been changes in the detailing of group 0 302 70. Account 0 302 72 now takes into account the costs of purchasing securities, with the exception of shares and other financial instruments for which account 0 302 73 is intended.

For settlements of other payments of a current nature, the following accounts are used:

with individuals – 0 302 96;
with legal entities – 0 302 97;

Settlements for other payments of a capital nature are reflected in the accounts:

with individuals – 0 302 98;
with legal entities – 0 302 99.

Off-balance sheet accounts

There have been minor changes in the off-balance sheet accounts section. Names clarified:

account 04, intended for accounting for debts of insolvent debtors, was renamed “Doubtful debts”;
in the title of account 24, the term “property” is replaced by “non-financial assets”;
account 40 is used to account only for financial assets in the Criminal Code, as reflected in the name.

Changes in Appendix No. 2 to 157n

In connection with the entry into force of the GHS, some provisions, which are covered by separate regulatory documents, have been removed from the instructions for using the plan. This concerns the procedure for drawing up, approving the Accounting Policy and introducing amendments to it, rules for correcting mistakes, accounting for changes in currency quotes, and other things.

The following amendments have been made to balance sheet accounts:

A requirement has been established for the procedure for generating the analytical part of accounts 0 205 00, 0 206 00, 0 208 00, 0 209 00, 0 302 00, which did not exist previously. Now in positions 1 to 17 the budget classification must be indicated in full or in part, and in positions 24-26 - KOSGU.
To form the residual value, it is now necessary to subtract from the balance sheet not only accrued depreciation, but also the amount of loss from impairment of the asset (if any).
The strict requirement of the previous edition that legal acts received for temporary use are reflected only on the off-balance sheet (account 01) has been supplemented by the provision that accounting on a non-current account is possible. 0 103 00, if the GHS or Instructions allow this.
The purpose of account 0 401 40 (deferred income) has been clarified. It reflects all gratuitous receipts (interbudgetary transfers, subsidies to legal entities and citizens producing goods, works or services), which, according to concluded agreements, will be transferred next year on the terms of the provision of assets.
From 2019, the institution's obligation to provide funds for procurement from a single supplier, if an invitation to participate or a procurement notice is posted, should be considered an accepted obligation and accounted for accordingly.

On off-balance sheet account 01, the following types of property were added to the list of items taken into account:

received free of charge as a contribution from the founder, including treasury property;
received, but not secured on the basis of an operational management agreement, used in statutory activities by decision of the owner or founder;
provided free of charge by the transferring party on the basis of a legislative act;
acquired, but not included in the operational management agreement.

Account 01 also now takes into account the rights of limited use of other people's land plots.

Amendments to the use of off-balance sheet accounts:

sch. 19 is now permissible to use not only by financial authorities, but also by income administrators for uncleared receipts;
on account 20 it is now required to take into account accounts payable for overpayments of taxes to the budget by type of payment;
on account 25 in 2019, property transferred not only under an operating lease, but also a non-operating lease, should be taken into account.

Instruction 157n on budget accounting in 2019 as amended

Despite the fact that Order 298n came into force only on February 10, 2019, apply the new rules in accounting from January 1. See and download the current version of Instruction 157n dated February 10, 2019:

Changes from May 8, 2018

On May 8, 2018, Order No. 64n of the Ministry of Finance of Russia dated March 31, 2018 came into force and is applied in the formation of accounting policies and accounting indicators starting from 2018.

Some accounts have been revised, For example:

account 10407 “Depreciation of library funds” was renamed “Depreciation of biological resources”;
account 10107 “Library Fund” was renamed to “Biological Resources”

Accounts declared invalid 10540 “Inventory - leased items”, 10240 “Intangible assets - leased items”, 10740 “Leased items in transit”, 10990 “Distribution costs”.

If the definition of any term from Instruction No. 175n is in federal standards, the definition from the federal standard must be applied.

Who applies the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n

Instruction No. 157n on budget accounting is used: – for autonomous institutions.

Structure of the Unified Chart of Accounts

Instruction 157n is a scheme for recording and distributing facts of economic life into groups of assets and liabilities.

The Unified Chart of Accounts represents a table that contains coding and names:

synthetic accounts (first order accounts, grouping accounts);
second-order subaccounts used for analytical accounting.

Account structure

All balance accounts have 26 digits. The account structure is as follows:

Balance sheet accounts in order No. 157n

In the Unified Chart of Accounts, order No. 157n dated December 1, 2010, all balance sheet accounts are grouped into five sections.

Section 1 “Non-financial assets”

This section includes information about all fixed assets, non-produced (land, subsoil, etc.), intangible assets, accrued depreciation, materials, finished products, capital investments, and treasury property.

Section 2 “Financial assets”

This section combines information about all funds and documents of the institution, about its financial investments (deposits, shares, securities), as well as about payments for income, advances, damages and all types of receivables.

Section 3 "Obligations"

This section takes into account all types of accounts payable of the institution: for wages, agreements and contracts.

Section 4 “Financial result”

Designed to reflect the positive or negative difference between the income and expenses of the institution.

In addition to the operating results for the current year, this section shows the financial results of previous years, future income, reserves for future expenses and information on cash execution of the budget.

Section 5 “Authorization of expenses of a business entity”

This section reflects information about limits, received and transferred budget obligations, budget allocations, accepted and accepted obligations, estimated (planned) assignments.

Off-balance sheet accounts in Instruction No. 157n

The unified chart of accounts contains 30 off-balance sheet accounts. They are divided into groups:

property accounting;
accounting of forms, vouchers, periodicals;
accounting of money, settlements and settlement documents;
accounting of receivables and payables;
accounting of collateral, guarantees;
accounting of financial investments.

To understand accounting on off-balance sheet accounts, download a cheat sheet with all the accounts and a description of their use.

Amendments were made to Instruction No. 157n on budget accounting in 2019. Read the article about what’s new in the Unified Chart of Accounts for budgetary, government and autonomous institutions.

Latest changes to Instruction 157n on budget accounting in 2019

Separating accounts to reflect settlements in cash and in kind.
Separating accounts to reflect current and capital accounts.
Detailing of synthetic accounts and analytics (KOSGU) depending on the category of the counterparty (source of gratuitous transfers, supplier, buyer, etc.).

All amendments to Instruction 157n can be found in the appendices to Order 298n:

Account 0 205 00 “Income calculations”

taxes – 0 205 11;
state duties and fees – 0 205 12;
customs payments – 0 205 13;
insurance premiums – 0 205 14.

In the previous edition, all these calculations were carried out using a single account in group 0 205 11 “Settlements with tax payers”.

Income accounts have been added to groups 0 205 20 and 0 205 30:

from the concession fee – 0 205 2K;
from the return of subsidies – 0 205 36.

Source	Free receipts in cash
Source	current nature	capital nature
Other budgets of the Russian Federation
Autonomous and budgetary institutions
Public sector organizations
Other residents
Supranational organizations and foreign governments
International organizations
Other non-residents

Free receipts from the public administration sector to autonomous and budgetary institutions should be recorded in accounts 0 205 52 (current) and 0 205 62 (capital).

In the group 0 205 80, unused accounts 0 205 83 and 0 205 84 are excluded.

Account 0 206 00 “Settlements for advances issued”

The name of the account 0 206 11 has changed:

old edition - “Advances on wages”;
new edition – “Wage Advances”.

Instead of the previous account 0 206 12 (advances for other payments), in the updated 157n advances for other non-social payments to personnel include:

by 0 206 12, if paid in cash;
by 0 206 14 if paid in kind.

Calculations for advance gratuitous transfers are taken into account depending on the nature of the accounts:

current – 0 206 40;
capital – 0 206 80.

The table provides details of these accounts by recipient category.

Recipients	Calculations for advance gratuitous transfers
Recipients	current nature	capital nature
State, budgetary and autonomous organizations
	0 206 42 – for production 0 206 47 – for products
Other financial organizations	0 206 43 – for production 0 206 48 – for products
	0 206 44 – for production 0 206 49 – for products
Other non-financial organizations	0 206 45 – for production 0 206 4A – for products
	0 206 46 – for production 0 206 4B – for products

Payments for social support advances are divided into different accounts depending on the category of recipients and the type of payments:

Advances on social assistance benefits paid in cash to the population - 0 206 62, in kind - 0 206 63.
Advances on pensions and benefits paid in cash to dismissed employees – 0 206 64.
Social assistance advances paid in kind to dismissed employees – 0 20 65.
Advances on social benefits and compensation paid in cash to personnel – 0 206 66.
Advances on social compensation paid in kind to personnel – 0 206 67.

Advances for other payments, reflected on 0 206 96, are now distributed into four accounts, depending on the nature and recipients:

current nature for individuals – 0 206 96, for legal entities – 0 206 97;
of a capital nature for individuals – 0 206 98, for legal entities – 0 206 99.

Account 0 208 00 “Settlements with accountable persons”

Settlements with accountable persons for other non-social payments from 2019 should be reflected in the accounts:

0 208 12 – produced in cash;
0 208 14 – produced in natural form.

Added account 0 208 33 for mutual settlements with accountants when purchasing intangible assets.

Settlements with accountable persons for social payments in cash are made in the following accounts:

for payment of benefits to the population – 0 208 62;
for payment of pensions and benefits to dismissed employees – 0 208 64;
for payment of benefits and compensation to personnel – 0 208 66.

In kind:

for payment of benefits to the population – 0 208 63;
for payment of social assistance to dismissed employees – 0 208 65;
for payment of compensation to personnel – 0 208 67.

Settlements with accountants for other payments made on account 0 208 96 in 2019 are reflected in the accounts:

0 208 96 – payments to individuals of a current nature;
0 208 98 – capital payments to individuals;
0 208 97 – payments to legal entities of a current nature;
0 208 99 – payments to legal entities of a capital nature.

Account 0 302 00 “Settlements for accepted obligations”

Settlements for other non-social payments in 2019 are reflected in the accounts:

0 302 12 – produced in cash;
0 302 14 – produced in natural form.

Settlements for gratuitous transfers are distributed among accounts depending on the nature of:

current – 0 302 40;
capital – 0 302 80.

Recipients	Calculations for free transfers
Recipients	current nature	capital nature
State, budgetary and autonomous institutions
Public sector financial institutions	0 302 42 – for production 0 302 47 – for products
Other financial organizations	0 302 43 – for production 0 302 48 – for products
Non-financial public sector organizations	0 302 44 – for production 0 302 49 – for products
Other non-financial organizations	0 302 45 – for production 0 302 4A – for products
Non-profit organizations and individuals, producers of goods, works and services	0 302 46 – for production 0 302 4B – for products

Payments for social payments from January 1, 2019 are reflected in the following accounts:

Social benefits paid in cash to the population – 0 302 62, in kind – 0 302 63.
Pensions and benefits paid in cash to dismissed employees – 0 302 64.
Social assistance paid in kind to dismissed employees – 0 302 65.
Benefits and compensation paid in cash to staff – 0 302 66.
Compensations paid in kind to personnel – 0 302 67.

For settlements of other payments of a current nature, the following accounts are used:

with individuals – 0 302 96;
with legal entities – 0 302 97;

Settlements for other payments of a capital nature are reflected in the accounts:

with individuals – 0 302 98;
with legal entities – 0 302 99.

Off-balance sheet accounts

There have been minor changes in the off-balance sheet accounts section. Names clarified:

account 04, intended for accounting for debts of insolvent debtors, was renamed “Doubtful debts”;
in the title of account 24, the term “property” is replaced by “non-financial assets”;
account 40 is used to account only for financial assets in the Criminal Code, as reflected in the name.

Changes in Appendix No. 2 to 157n

The following amendments have been made to balance sheet accounts:

A requirement has been established for the procedure for generating the analytical part of accounts 0 205 00, 0 206 00, 0 208 00, 0 209 00, 0 302 00, which did not exist previously. Now in positions 1 to 17 the budget classification must be indicated in full or in part, and in positions 24-26 - KOSGU.
To form the residual value, it is now necessary to subtract from the balance sheet not only accrued depreciation, but also the amount of loss from impairment of the asset (if any).
The strict requirement of the previous edition that legal acts received for temporary use are reflected only on the off-balance sheet (account 01) has been supplemented by the provision that accounting on a non-current account is possible. 0 103 00, if the GHS or Instructions allow this.
The purpose of account 0 401 40 (deferred income) has been clarified. It reflects all gratuitous receipts (interbudgetary transfers, subsidies to legal entities and citizens producing goods, works or services), which, according to concluded agreements, will be transferred next year on the terms of the provision of assets.
From 2019, the institution's obligation to provide funds for procurement from a single supplier, if an invitation to participate or a procurement notice is posted, should be considered an accepted obligation and accounted for accordingly.

On off-balance sheet account 01, the following types of property were added to the list of items taken into account:

received free of charge as a contribution from the founder, including treasury property;
received, but not secured on the basis of an operational management agreement, used in statutory activities by decision of the owner or founder;
provided free of charge by the transferring party on the basis of a legislative act;
acquired, but not included in the operational management agreement.

Account 01 also now takes into account the rights of limited use of other people's land plots.

Amendments to the use of off-balance sheet accounts:

sch. 19 is now permissible to use not only by financial authorities, but also by income administrators for uncleared receipts;
on account 20 it is now required to take into account accounts payable for overpayments of taxes to the budget by type of payment;
on account 25 in 2019, property transferred not only under an operating lease, but also a non-operating lease, should be taken into account.

Instruction 157n on budget accounting in 2019 as amended

Changes from May 8, 2018

Some accounts have been revised, For example:

account 10407 “Depreciation of library funds” was renamed “Depreciation of biological resources”;
account 10107 “Library Fund” was renamed to “Biological Resources”

Accounts declared invalid 10540 “Inventory - leased items”, 10240 “Intangible assets - leased items”, 10740 “Leased items in transit”, 10990 “Distribution costs”.

If the definition of any term from Instruction No. 175n is in federal standards, the definition from the federal standard must be applied.

Who applies the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n

Instruction No. 157n on budget accounting is used: – for autonomous institutions.

Structure of the Unified Chart of Accounts

Instruction 157n is a scheme for recording and distributing facts of economic life into groups of assets and liabilities.

The Unified Chart of Accounts represents a table that contains coding and names:

synthetic accounts (first order accounts, grouping accounts);
second-order subaccounts used for analytical accounting.

Account structure

All balance accounts have 26 digits. The account structure is as follows:

Balance sheet accounts in order No. 157n

In the Unified Chart of Accounts, order No. 157n dated December 1, 2010, all balance sheet accounts are grouped into five sections.

Section 1 “Non-financial assets”

Section 2 “Financial assets”

Section 3 "Obligations"

This section takes into account all types of accounts payable of the institution: for wages, agreements and contracts.

Section 4 “Financial result”

Designed to reflect the positive or negative difference between the income and expenses of the institution.

Section 5 “Authorization of expenses of a business entity”

This section reflects information about limits, received and transferred budget obligations, budget allocations, accepted and accepted obligations, estimated (planned) assignments.

Off-balance sheet accounts in Instruction No. 157n

The unified chart of accounts contains 30 off-balance sheet accounts. They are divided into groups:

property accounting;
accounting of forms, vouchers, periodicals;
accounting of money, settlements and settlement documents;
accounting of receivables and payables;
accounting of collateral, guarantees;
accounting of financial investments.

To understand accounting on off-balance sheet accounts, download a cheat sheet with all the accounts and a description of their use.

By Order of the Ministry of Finance of the Russian Federation dated September 27, 2017 No. 148n (hereinafter referred to as Order No. 148n), further changes are made to Instruction No. 157n . Currently, this document is posted on the website of the financial department and is being registered with the Ministry of Justice. Let's look at what innovations that are relevant for educational institutions and which it has prepared for accountants.

Unified chart of accounts.

The Unified Chart of Accounts has undergone minor changes. For example, account 206 61 “Calculations for advances on pensions, benefits and payments for pension, social and health insurance of the population” has been excluded.

The word “pensions” was removed from the name of account 206 63; now it is called: “Calculations for advances on benefits paid by organizations in the public administration sector.”

General provisions.

Paragraph 3 of Instruction No. 157n provides recommendations that institutions should take into account when maintaining accounting records. In particular, para. 12 of this paragraph establishes that accounting must reflect information that does not contain significant errors and distortions, allowing its users to rely on it as truthful. For the purposes of Instruction No. 157n, material information is information, the omission or distortion of which may affect the economic decision of the founders of the institution (users of information), made on the basis of accounting data and (or) accounting (financial) statements of the accounting entity.

Order No. 148n introduces additions according to which the reliability of the financial statements is not affected by the presence of errors and (or) distortions in the indicators of the financial statements of institutions that do not affect the economic decision of their founders made on the basis of data from such statements and do not form the indicators necessary for the assessment compliance by institutions with the conditions for receiving subsidies.

In addition, a new concept has been introduced - the “principle of prudence”. It means the following: when maintaining accounting records, an institution must ensure priority recognition in accounting of expenses and liabilities over the recognition of possible income and assets.

Error correction.

In accordance with clause 18 of Instruction No. 157n, additional accounting entries for correcting errors, as well as corrections using the “red reversal” method, are drawn up with a primary accounting document drawn up by the institution - a certificate (f. 0504833). The specified document must contain:

information on the rationale for making corrections;

name of the accounting register (transaction journal) being corrected, its number (if available);

the period for which it was compiled;

the period in which errors were identified (this requirement was introduced by Order No. 148n).

Also, Order No. 148n established that accounting records for correcting errors of previous years are subject to separation in accounting (budget) accounting and financial reporting.

Inventory.

Order No. 148n in paragraph 20 of Instruction No. 157n, regulating the inventory of property, financial assets and liabilities, made clarifying amendments, according to which other accounting objects are also subject to inventory, including off-balance sheet accounts, and is carried out for the purpose of drawing up an annual report ( earlier - before compilation).

Working chart of accounts.

The procedure for creating a working chart of accounts is prescribed in clause 21 of Instruction No. 157n. Order No. 148n clarified that the formation of a working chart of accounts (in the 1st - 17th digits of the account number - the corresponding codes of the budget classification of the Russian Federation (their components), in the 24th - 26th digits - KOSGU) is carried out taking into account the provisions provided for by the instructions for application of the chart of accounts of budgetary accounting, chart of accounts of treasury accounting, chart of accounts of accounting of budgetary institutions, chart of accounts of accounting of autonomous institutions.

Non-financial assets.

Paragraph 22 of Instruction No. 157n contains information about what assets are accounted for in the accounts of the “Non-financial assets” section. Order No. 148n clarifies that these accounts must also take into account assets transferred for lease, free use, in trust, as well as property that is the subject of a concession agreement.

Let us remind you: according to clause 27 of Instruction No. 157n, actual investments in an object of non-financial assets in the amount of costs for its modernization, additional equipment, reconstruction, including elements of restoration, technical re-equipment, reflected in the accounting of the organization exercising the powers of the recipient of budget funds, are transferred to the balance sheet holder of the object , in respect of which modernization, additional equipment, reconstruction, including elements of restoration, technical re-equipment have been carried out (completed) in order to attribute the amount of the specified actual investments to increase the initial (book) value of this object. According to the changes made to this paragraph by Order No. 148n, such transfer of investment is carried out on the basis of a notice (f. 504805) with the attachment of documents confirming the volume of capital investments made for completed work (stages of work).

As you know, the unit of accounting for fixed assets is an inventory object. Order No. 148n specifies that inventory items of fixed assets are accepted for accounting in accordance with the specifications established in clause 45 of Instruction No. 157n and taking into account the grouping of fixed assets objects provided for by the All-Russian Classifier of Fixed Assets. This change is corrective in nature due to the cancellation of the action from 01/01/2017 OK 013-94 “All-Russian Classifier of Fixed Assets”, approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359, in connection with the publication of the Order of Rosstandart dated December 12, 2014 No. 2018-st , which adopted OK 013-2014 “All-Russian Classifier of Fixed Assets” (OKOF) (SNA 2008).

Intangible assets.

Paragraph 56 of Instruction No. 157n provides a definition of intangible assets subject to accounting on account 102 00. The condition according to which objects of non-financial assets, when classified as intangible assets, must be repeatedly and (or) constantly used in the activities of the institution with the right of operational management is excluded from it.

The formation rules initial cost changes were also made to intangible assets. In particular, don't turn on at the indicated price:

registration fees, state fees, patent fees and other similar payments made in connection with the acquisition (receipt) of exclusive (property) rights to intangible assets;

remunerations paid to the intermediary organization through which the intangible asset was acquired;

amounts paid by the institution for information and consulting services related to the acquisition (creation) of intangible assets;

amounts paid for the performance of work or provision of services when creating an intangible asset in accordance with agreements (state (municipal) contracts), including under author's order agreements (author's agreements), agreements for the performance of research, development, and technological work (if creation of an intangible asset).

Expenses that are not included in the amount of actual investments have also been adjusted, in particular, it has been clarified that this amount does not include expenses for research, development and technological work, provided by the institution under agreements (contracts) . Before the amendments were made, expenses for work of previous reporting periods that were recognized as income and expenses were not included.

Income calculations.

Paragraph 199 of Instruction No. 157n provides a grouping of calculations on account 205 00 “Calculations for income” by analytical groups of the synthetic account of accounting objects.

According to the changes made by Order No. 148n, the account containing the analytical code of the synthetic account group “Calculations for insurance contributions for compulsory social insurance” is taken into account for compulsory social insurance; before the changes were made, budget revenues were taken into account.

Calculations for advances issued.

Let us remind you that account 206 00 “Settlements for advances issued” takes into account settlements for advance payments provided by the institution in accordance with the terms of concluded agreements (contracts), agreements (except for advances issued to accountable persons) (clause 202 of Instruction No. 157n).

In particular, advances for wages and accruals for wage payments should be reflected in account 206, containing the analytical code of the synthetic account group “Calculations for advances for wages and accruals for wage payments” and the corresponding analytical code for the type of synthetic account of financial assets . By Order No. 148n, an analytical code for the type of synthetic account 1 “Payroll calculations” was added to this group code, that is, 206 11. It should be noted that in the unified chart of accounts given in Appendix 1 to Instruction No. 157n, there is such an account; it turns out that this amendment affected only the text part of Appendix 2 of Instruction No. 157n.

In account 206, which contains the analytical code of the synthetic account group “Calculations for advances on social security”, the analytical code of type 1 “Calculations for advances on pensions, benefits and payments for pension, social and medical insurance of the population” is excluded. At the beginning of the article it was already mentioned that account 206 61 was excluded from the unified chart of accounts.

Authorization of expenses.

Paragraph 312 of Instruction No. 157n establishes that indicators (balances) for the corresponding analytical accounts for accounting for budget allocations, limits on budget obligations, fulfilled monetary obligations and approved budget (planned, forecast) assignments for income (receipts), expenses ( payments) of the current financial year.

Here are the features of transferring indicators (balances) for authorizing expenses generated in the reporting financial year for the first, second years following the current (next) financial year to analytical accounts for authorizing expenses:

indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;

indicators for authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);

indicators for the authorization of the second year following the next one - to the authorization accounts of the second year following the current one (the first year following the next one).

From the changes made by Order No. 148n to this paragraph, it follows that not only balances, but also turnover are subject to transfer.

Let's summarize. In the unified chart of accounts, the name of account 20663 was adjusted, account 20661 was excluded. The amendments made to Instruction No. 157n clarify the procedure for reflecting errors found in accounting registers, the procedure for accounting for individual items of non-financial assets, in particular intangible assets. The features of calculations for income based on advances issued have also been adjusted.

It should be added that Order No. 148n introduced changes to the requirements for accepting for accounting and determining the estimated value of the values of the State Fund (State Fund of a constituent entity of the Russian Federation), but in the article they are not considered as irrelevant for educational institutions.