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Order of Rosstat from 08-12-2009 284 On approval of guidelines for filling the forms of federal statistical observation 11 ... Actual in 2018

II. Filling out the indicators of the form N 11 (brief)

6. The line 01 reflects all the main funds of the non-profit organization (material and intangible), accounted for by it on the account on the accounting of fixed assets and are in the organization for ownership, economic management, operational management, lease agreement; Main funds acquired by budgetary institutions at the expense of funds from business activities, targets and gratuitous arrivals.

The cost of land plots and objects of environmental management, as well as capital investments on the root improvement of land in this line is not taken into account.

7. On rows 02 - 12 All major funds of the organization are distributed under the species structure according to the All-Russian Classifier of Fundamental Funds (OCOF), entered into force from January 1, 1996 by the Resolution of the State Standard of Russia dated December 26, 1994 N 359, taking into account changes and additions 1998.

Privatized and repurchased by citizens of housing, which is not the main funds of the organization, according to strings 01, 02 and 03, is not reflected, but is not recognized in the row in line 20.

These lines are filled in a row, without empty lines, before the exhaustion of all activities available in the reporting organization. On strings 13 - 16 is given full decoding fixed assets by type of activity.

When lacking strings, it is necessary to continue filling them on an additional form form with numbers of strings "16-1", "16-2", "16-3", etc. (in place of the 13th, 14th, 15th and so on).

In the distribution of fixed assets of structural divisions by type of activity, you must pay attention to the following:

Rental funds accounted for on the balance sheet for the landlord, with sufficient certainty in the application of fixed assets (for example, the main funds are constantly leased to the same tenant or in accordance with their species, it can practically be used only in a certain form of activity and industry - Housing, pipeline transport, specialized equipment) must be taken into account by the landlord, based on the structural units of the alleged tenant, otherwise - in accordance with the structural divisions of the potential landlord.

In case, before renting it during the year, the main funds are transferred to the structural divisions of the Lessor, relating to another type of activity, they are taken into account as retired from one type of activity and entered into another type of activity.

If the main funds after renting during the year are transferred by the Lessor to the off-balance sheet, they are reflected in column 8 as the dropped over the year.

9. Do not take into account the auxiliary activities under which the activities are understood as part of the Organization in order to create conditions for maintaining basic or secondary activities. Most auxiliary activities produce services, as a rule, a universal nature that ensures the activities of the whole organization as a whole, all types of its activities.

Based on this, they are not allocated as the main funds of secondary activities, and are taken into account on the main activity of the organization (if the organization as a whole is serviced) or the relevant secondary activities (if it is serviced by a specific secondary activity), the main funds of structural units carrying out, subject to the above-mentioned conditions :

Organization of organization (administration), work with personnel, accounting activities and processing of data related to the organization's activities;

communication, purchase of materials and equipment, sales, marketing, warehousing, cargo and passenger transportation, ensuring the activities of the Organization or related to the main or other non-social secondary activities of this organization;

transportation for rent with the driver (including vehicles, if they are recorded by the landlord);

Ensuring the security of the organization.

Thus, auxiliary activities on the maintenance and cleaning of buildings and structures owned by the Organization, carried out in order to create conditions for maintaining the main or secondary activities of the Organization, should be taken into account with the main or secondary activities of the Organization, depending on what kind of activities include divisions, Exploiting these buildings.

In accordance with this, for example, the operational activities, maintenance and cleaning of children's homes related to their main activity, and, therefore, these buildings themselves are taken into account by type of activity of the OKVED "Health and Provision of Social Services", and the operation of operation, maintenance , cleaning the bedrooms of orphanages (residential premises) and the buildings of the bedroom buildings themselves - by type oKVED activities "Operations S. real estate, Rent and providing services. "

Activities that do not meet the above conditions does not apply to subsidiary activities, for example, the implementation of research and design work, since they do not have a universal nature and can be implemented to the side; Information and computing service implemented to the side, and so on.

Does not apply to auxiliary activities. Creating products that are actually not supplied or to a small extent shipped to the side, but in principle it could be shipped. For example, if the productive cattle available in educational institutions is taken into account by the structural division of the educational institution, belonging to the type of activity "Agriculture, Hunting and Forestry", and gives products (milk and the like), which can be implemented to the side, This cattle refers to the main funds not auxiliary, but secondary activities.

From the activities of the supply of their organization with materials and equipment and on sales of its products related to supporting activities should be distinguished by the secondary type of activity "Wholesale and retail; Repair of motor vehicles, motorcycles, household products and personal items "(section" G "in OKVED). It includes structural units that purchase purchases on the side of transported goods and resale of these goods (without a change, superior to conventional sorting operations, fission to more Small parties, packing, mixing and packaging).

Since the activities of the structural divisions of the organization specializing in operation claimed facilities, does not comply with the above list of supporting activities, it does not apply to auxiliary activities.

10. An example of filling the strings 13 - 16 I forms N 11 (brief) (partition diagram is reduced).

Reporting organization - Higher Educational Institution - has a major activity on the lower level of OKVED classification "Training in educational institutions Higher vocational education (universities, academies, institutes and others) ". Statistical authorities indicate the code part of the OKVED code" M 80.30.1 ". By higher level Classification The main type of activity on OKVED is education (section "M").

The organization has structural divisions related to:

Educational process (the value of fixed assets at the end of the year is 80,300 thousand rubles);

managing the organization and work with personnel (600 thousand rubles);

Accounting and processing of data related to the activities of the organization (400 thousand rubles);

repair and maintenance of the organization owned by equipment and machines (500 thousand rubles);

communication, transportation of employees of the organization and freight transportation, procurement and warehouse storage of materials and equipment (550 thousand rubles);

ensuring the security of the organization (150 thousand rubles);

Dormitory educational institution - 5000 thousand rubles;

hospital - 4000 thousand rubles;

Research division, design unit performing scientific work, - 2800 thousand rubles;

divisions for external lighting, communal and domestic water supply, gas supply and heat supply - 1000 thousand rubles. and removal unit wastewater and waste - 600 thousand rubles;

division engaged in pig breeding and poultry farming - 1400 thousand rubles;

house of Culture - 1300 thousand rubles;

catering divisions - 700 thousand rubles, trade - 500 thousand rubles;

Division providing data processing services for other organizations - 1100 thousand rubles;

Hairdresser - 400 thousand rubles.

When filling out the report, the organization in line 13 takes into account all the main funds of the structural unit, which relates to the main type of activity, as well as units involved in the auxiliary activities.

In column 1, in line 13, respectively, the name and section of the type of activity on OKVED ("Education", "M") is indicated. In columns 3 - 12, this line takes into account the data on the main funds of the structural unit related to this type of activity, as well as on the main funds of units engaged in subsidiary activities, - the management of the organization and work with personnel, accounting activities and processing of data relating to The activities of the organization, repair and maintenance of the organization and machinery, communications, transportation of employees of the organization and trucks, the purchase and warehous storage of materials and equipment, the maintenance and cleaning of buildings and structures owned by the organization, ensuring its security.

The following line 14 takes into account data on the structural division of the reporting organization relating to the secondary type of OKVED activities ("hotels and restaurants"). Similarly, data on structural units related to the following activities on OKVED - "Real estate operations, rental and provision of services", "Health and the provision of social services" are taken into account in lines 15 and 16.

Units for external lighting, utilities and domestic water supply, gas supply and heat supply according to OKVED include the type of activity "Production and distribution of electricity, gas and water", section "E", and a division for wastewater and waste disposal - to the type of activity "Provision of other Communal, social and personal services ", section" O ".

Further, similarly to this, occupy the activities of OKVED - "provision of other utilities, social and personal services", " Agriculture, hunting and forestry "," Production and distribution of electricity, gas and water "," Wholesale and retail trade, repair of motor vehicles, motorcycles, household products and personal items ".

Since the list of rows allocated to account for fixed assets in the context of activities, the 16th line ends, then for the remaining activities, an additional form is used, on which the numbers of the lines "16-12," 16-2 "," 16-3 "are affixed and "16-4".

Results of filling rows 13 - 16 by graphs 3 - 12 forms are shown in the table:

The name of indicators			N strings		Availability at the end of the year at full accounting value
1			2	3 - 8	9	10 - 12
Total fundamental funds			01		101500
of these - by types of fixed assets			02 - 12
From the line 01 - the main funds by type economic activity:
Education section OKVED
	M.		13		82700
Hotels and restaurants OKVED
	H.
			14		5700
Health and social services section OKVED
	N.
			15		4000
Real estate operations, rental and provision of services OKVED
	K.		16		3900
Provision of other utilities, social and personal services section OKVED
	O.		16-1		2300
Agriculture, Hunting and Forestry Section OKVED
	A.
			16-2		1400
Production and distribution of electricity, gas and water Section OKVED
	E.
			16-3		1000
Wholesale and retail, repair of motor vehicles, motorcycles, household products and personal items section OKVED
	G.
			16-4		500

11. Since the reassessment of fixed assets in budgetary institutions as of January 1, 2009 was not conducted, Count 3 in the 2009 report is not filled (it is left on the form in order to save the numbering of the subsequent graph).

12. Column 4 provides data on the increase in the full accounting value of fixed assets for the reporting year due to the creation new costThat is, adoption of accounting in the reporting year:

Introduces new objects of fixed assets (which were previously held on the balance sheet for any organizations as fixed assets and not relate to fundamental funds in the property of citizens) in their acquisition, construction and manufacture; making the founders of new fundamental funds to their contributions to the authorized (share) capital; obtaining under the contract of donation and other cases of free receipt; with other receipts;

Completion, modernization, reconstruction of existing objects of fixed assets.

13. Column 5 provides data on increasing the full accounting value of fixed assets for the reporting year by acquiring applications of fixed assets ("entering fixed assets from other sources", that is, the acquisition of them in the secondary market, including the introduction of the founders of used Funds in the account of their contributions to the authorized (share) capital).

Receipt as a result of a repurchase on leasing of the main funds consisting on the balance sheet is taken into account by the lessee as the acquisition of used fundamental funds. Since the accumulated wear in this case is transmitted to the lessee, in column 10 "the presence at the end of the year at the residual book value" is taken into account of the residual value, taking into account the reduction of complete discount value at the expense of all wear, accumulated at the end of the year, as accrued by the lessee and earlier - Lessor.

The used major funds, in accordance with current regulations, can be taken into account at acquisition prices (current market prices), when transferring fixed assets between institutions and state and municipal organizations - on the book value of an object with simultaneous transmission of the amount accrued to the depreciation , and when conducting the reorganization of the organization - at the residual value or at the current market value.

The main funds received by the organization under the contract of donation (free) are taken into account at the initial value, which is their current market value at the date of adoption of accounting as investments in non-current assets.

With significant amounts of acquisition of fixed assets in the secondary market, the names of organizations that have acquired the main funds are specified in the form.

The amount of the data Count 4 and 5 is a total increase in the total accounting value of fixed assets for the reporting year (the flow of fixed assets per year is total).

14. Column 6 reflects the decrease in the full accounting value of fixed assets for the reporting year due to the elimination of fixed assets.

This graph reflects the write-off of fixed assets, meaning the physical elimination of relevant objects, as well as the implementation of them for the purpose of physical liquidation. Main funds sold or transferred to other organizations or individualsTransmitted to the treasury for further use (and not for liquidation by dismantling, disposal, cattle slaughter and the like), as well as the main funds that continue to be operated after the achievement of 100% depreciation, are not taken into account in this graph.

The main funds that, after reaching 100% depreciation, were taken into account on the off-balance account, are taken into account as eliminated as they are physical elimination.

15. Column 7 from the liquidated fixed assets taken into account in column 6, the objects of fixed assets are allocated, eliminated due to natural disaster losses, man-made disasters, automotive accidents, fires, military operations, etc.

In this column, losses are taken into account as a result of a catastrophe - large-scale, one-time events leading to the destruction of fixed assets. These include large earthquakes, volcanic eruptions, hurricanes, forest fires, drought, epidemics (leading to the death of plants and animals belonging to grown fixed funds) and other natural disasters; Military actions, rebellion and the like; Large technogenic catastrophes.

In the same graph, the elimination of fixed assets is also taken into account due to unforeseen damage, which are more common, taking into account when establishing the regulatory framework for the use of relevant facilities - as a result of fires, automotive accidents and the like local man-made and natural phenomena of a devastating nature.

16. The column 8 reflects the decrease in the full accounting value of fixed assets for the reporting year due to the disposal of fixed assets for other reasons, that is, their implementation (sales, transmission) on the secondary market for subsequent use, as well as stolen and missing.

In this graph, in particular, the main funds previously leased with the right of redemption, ownership of which in the reporting year passed to the tenant, as well as the main funds transferred in the reporting year in the treasury.

With significant volumes of the implementation of fixed assets in the secondary market in explanations, the names are indicated by the names of organizations that implemented the main funds.

The amount of the data Count 6 and 8 is a total amount of reducing the full accounting value of fixed assets for the reporting year (the disposal of fixed assets per year - total).

17. In cases where fixed assets, remaining in the same organization, during the year were moved into a structural unit with another, the earlier, the type of economic activity, this is reflected in strings 13 - 6 as their movement (disposal-receipt) and takes into account In columns 5 and 8.

The law is simple: the official source of the electronic document contains inaccuracy: it meant in view of the string 13 - 16

Since for the organization as a whole, the motion of fixed assets does not occur at the same time, the species structure of fixed assets does not change, then on line 01 - 12 in columns 5 and 8 this change is not reflected. Due to this, according to the graphs 5 and 8, these strings 01 may be less than the amount of data on strings 13 - 16.

18. Column 9 takes into account the presence of fixed assets at the end of the year at full discount value, in column 10 - at the residual book value.

The residual carrying amount of fixed assets at the end of the year is equal to their full accounting value at the end of the year, reduced by the value of the accounting wear of these fixed assets accrued for all the years of their operation, expressed in the same prices as the full accounting value (taking into account the revaluals conducted) .

For those types of fundamental funds, in accordance with the existing regulatory acts on accounting, wear (depreciation) of fixed assets is not determined, the residual carrying cost in statistical accounting is made equal to their full accounting value.

According to fully worn out main funds, not written off from accounting, the residual carrying cost should be zero.

The procedure for accrualing depreciation (depreciation) in accounting and statistical records does not provide for its accrual after reaching a complete 100% wear of objects and, accordingly, the emergence of a negative residual value. Calculation of wear on the facility of fixed assets is terminated from the first day of the month following the month of full repayment of this object.

The residual book value acquired during the year in the secondary market of basic funds in column 10 is shown without accumulated over the previous wear period. However, in column 10, as in column 11, is taken into account in these objects, accrued in the reporting year in the new owner. Consequently, according to the objects acquired in the secondary market, these graphs 11 "Accounting for the year" will be equal to the difference in the graphs 9 and 10.

19. Column 11 reflects the accounting depreciation of fixed assets accrued to the main funds for the period during the reporting year, when these fixed assets belonged to the reporting organization (including the main funds that retired by the end of the year). By fixed assets non-Profit OrganizationsThrough which depreciation is accrued, the depreciation indicator is included in the accounting wear, reflected in accounting. Under the facilities of fixed assets of non-profit organizations (except budget), for which depreciation is not accrued, and wear is reflected in the off-balance sheet, this wear is taken for accounting wear.

Accrual of wear (depreciation) by gratuitously received institutions of fixed assets are made in the prescribed manner, based on its market value and term useful use This object.

According to the main funds, which in accordance with the existing regulatory acts on accounting, wear (depreciation) is not determined, the accounting wear per year is taken equal to zero.

Accrual of wear on fixed assets worn by 100 percent is not produced.

The relationship accrued for the year of accounting wear and availability of fixed assets at full value must comply with the standards and methods of depreciation (depreciation) applied in accounting (taking into account the non-flaws of them on fully worn out main funds).

Since the main funds include economic assets for exploitation over a period of time exceeding 1 year, then the deadlines during which wear is accrued, also amounts to more than a year. Based on this, as a rule, the accounting wear accrued for the year (gr. 11) should be less (by about 1.5 times) than the accumulated accounting depreciation of fixed assets equal to the difference between the full accounting and residual book value at the end of the year (gr. 9 - gr. 10).

Only in certain exceptional cases, the accumulated accountable wear on the fundamental funds available by the end of the reporting year may be less depreciation accrued during the year. This is only possible when during the year such a significant disposal of fixed assets was carried out, which, by the end of the year, the fundamental funds worn out to a significant degree remained less than the fundamental funds on which the wear was charged during the year.

In cases of non-compliance with the above relations of the territorial authority state statistics Necessary explanations must be submitted.

20. Column 12 reflects the accounting wear of the objects of fixed assets, liquidated by the reporting organization during the year (taken into account in the column 6 at full discount), accumulated over the entire time of their preceding operation.

Since, as a rule, the most old major funds are eliminated (with the exception of liquidation from natural disasters and disasters), the magnitude of the accounting wear of liquidated fundamental funds (if it is accrued) should in most cases be 75 - 100% of their full accounting value taken into account in Column 6.

With a significant deviation from this ratio, the territorial authority of state statistics should be presented with the relevant explanations. Exceptions when the percentage of depreciation of liquidated fixed assets can be less than 75%, may be associated with disasters, natural disasters, demolition of poorly common objects for social or economic reasons; The elimination of objects to which the wear was not charged due to the translation of the facility, by decision of the head of the Organization to conservation for more than three months, as well as during the recovery period, the duration of which exceeds 12 months.

Accounting wear on fixed assets sold or transmitted to other organizations for further operation, as well as on the main funds, continuing to be operated in this organization after reaching 100% of wear, is not taken into account in this column.

21. Data on the full accounting value of fixed assets at the beginning of the reporting year in the form are not taken into account, but can be calculated as the amount of the presence of fixed assets at the end of the year and reduce their value for the year, minus the increase in their value during the year (graph 9 + graph 6 + graph 8 - graph 4 - graph 5).

22. When filling out the strings 01 - 16, the following mandatory relations are followed:

1) gr. 6\u003e \u003d c. 7;

2) gr. 9\u003e \u003d c. 10;

3) gr. 6\u003e \u003d c. 12.

In lines 13 - 16:

4) If there is data, at least one of the graph 3 - 12, then the line 01 must be filled;

5) Between the filled lines 13 - 16 should not be empty strings (spaces).

By grafam 3 - 12:

6) p. 01 \u003d p. 02 + p. 08 + p. 09 + p. 10 + p. 11 + p. 12;

7) p. 02\u003e \u003d p. 03;

8) p. 04\u003e \u003d p. 05;

9) p. 06\u003e \u003d p. 07;

10) If p. 7 gr. 9 \u003d / 0, then gr. 9 (p. 06 - p. 07)\u003e \u003d c. 10 (p. 06 - p. 07).

For all graphs, except 5, 8:

11) SUM p. 13 + 16<*> \u003d p. 01.

By column 3:

12) gr. 3 \u003d 0;

By graphs 5, 8:

13) SUM p. 13 - 16<*> \u003e \u003d p. 01.

<*> When filling out additional strings 16-1, 16-2, etc. Their data is also included in the amount of rows.

In addition, as a rule, the following relations should be observed (if they are violated, explanations should be submitted to the territorial bodies of statistics):

On strings 01 - 16:

14) (gr. 9 - gr. 10) / gr. 11\u003e \u003d 1.5, if gr. 11 \u003d / 0;

Reference:

23. On line 19 of the organization, refer to the presence (yes) or the absence (no) in the organization of fixed assets on environmental protection.

24. Line 20 takes into account the cost of privatized and bought citizens from the organization of a residential fund, which is the property of citizens (individuals).

A partnership of the owners of housing (HOA) reflect in this line the cost of apartments belonging to members of the partnership.

Since the housing taken into account in line 20 does not belong to the organization, then in the overall result of its fixed assets it does not turn on and in line 01 is not reflected.

25. In rows 21 - 24 V obligatory The results of the assessment of the organization of the middle age of fixed assets are given, that is, the number of years (rounded to integer), which have passed since the manufacture of the construction of facilities until the end of the reporting year, on average, respectively, by: buildings; facilities; machines and equipment; vehicles. For objects purchased in the secondary market, in determining the age, the period of time is estimated from the moment of their manufacture, construction, and not since the acquisition by this organization.

With significant costs for modernization, reconstruction, the completion of the objects of fixed assets, the time of their implementation is taken into account when determining the age of these objects.

The average age of basic funds, by their types, it is necessary to compare with the regulatory and actual dates of the main funds service (based on the fact that the actual service life may exceed the normative, as evidenced by the share of fully amortized fixed assets that continue to be operated, and average age - This is the passage of the average actual service life of fixed assets, which, as a rule, should not exceed the average actual service life of similar types of fixed assets).

The average regulatory service life is defined as private from dividing the full accounting value of fixed assets at the beginning of the year on the amount of fundamental depreciation of fixed assets accrued for the year.

The regulatory life of fixed assets in budgetary institutions (including state authorities and local governments) From January 1, 2005, the Ministry of Finance of Russia is recommended to determine in accordance with the classification of fixed assets included in the depreciation groups approved by the Government Decree Russian Federation dated January 1, 2002 N 1:

for the first nine depreciation groups - maximum timing useful use of property established for these groups;

For tenth depreciation group - based on the timing of the useful use of property calculated in accordance with the annual substrates on the main funds of institutions and organizations in the State Budget of the USSR approved by the USSR state budget, the USSR Ministry of Finance, the USSR State Constitution and CSS on June 28, 1974 in accordance with the Resolution Council of Ministers of the USSR on November 11, 1973 N 824.

On buildings and facilities, the average age usually does not exceed their regulatory life, and on machines, equipment, vehicles can exceed their register life, but, as a rule, no more than 1.5 - 2 times.

The actual deadlines for the main funds can be appreciated based on the plans for their further operation, as well as on the basis of the age of similar liquidated fundamental funds.

For old buildings - historical monuments of different centuries, the average age of which is difficult to calculate, in line 21 should indicate the average age equal to regulatory time Services of the respective types of buildings multiplied by 2.5.

26. The line 25 is reflected in accordance with accounting data, the complete accounting value of intangible assets (without intangible fundamental funds, taken into account on line 12) as of the end of the year.

27. The line 26 reflects the depreciation accrued for the year (depreciation) for intangible assets, taken into account by line 25.

28. For strings 27 - 29, it is indicated at the end of the reporting year the cost of material unproved assets used in the process of organization of non-manufacturing organizations, ownership of which must be established and legislatively secured:

land - in the form of land plots (including those on which buildings are located), as well as inseparable capital expenditure areas, which include non-inventory costs to cultural and technical measures for surface improvement of land for agricultural use, produced due to capital investments;

Riches of subsoil - confirmed resource reserves of subsoil, non-cultivated biological resources, water resources;

other material unprovered assets - objects not taken into account on other accounts for accounting for non-produced assets, such as a radio frequency spectrum.

These assets are reflected at their initial cost at the time of their involvement in the economic (economic) turnover. The initial value of these assets recognize the actual investments in their acquisition, with the exception of objects first involved in the economic (economic) turnover, the initial cost of which their current market value is recognized at the date of adoption of accounting.

These assets do not belong to the main funds and in section 1 are not taken into account.

29. Line 30 reflects the credentials of objects not completed by construction. On line 31, those objects not completed by construction are taken into account, which are built for their own use or have already been paid to the customer, that is, for which the future owner has already been identified and for which the issue of subsequent use as fixed assets is resolved.

These are different from other facilities that are not completed by construction, which at the end of construction may not find the owner and not be used for their intended purpose.

The cost of these objects in lines 30 and 31 is taken into account by the customer.

30. Line 32 indicates one of the codes that are valid for what value was purchased by the main funds received in the organization for the reporting year, indicated in column 5 of the line 01 section 1. The main funds can be purchased at the current market value (code 1 ), at a complete discount value that existed in the previous owner (with the transfer of accumulated wear) (code 2), at the residual book value (code 3).

31. On line 33 from fixed assets taken into account in line 06, column 9 reflects the cost of radio communications, broadcasting and television.

32. On line 34 of fixed assets taken into account in line 12, column 9 reflects computer software.

33. When filled with reference lines, the following mandatory relations are followed:

36) p. 30\u003e \u003d p. 31;

37) If p. 02 gr. 9 \u003d / 0, then p. 21 \u003d / 0;

38) If p. 04 gr. 9 \u003d / 0, then p. 22 \u003d / 0;

39) If pp. 06 gr. 9 \u003d / 0, then p. 23 \u003d / 0;

40) If p. 08 gr. 9 \u003d / 0, then p. 24 \u003d / 0;

41) If p. 02 gr. 9 \u003d 0, then p. 21 \u003d 0;

42) If p. 04 gr. 9 \u003d 0, then p. 22 \u003d 0;

43) If p. 06 gr. 9 \u003d 0, then p. 23 \u003d 0;

44) If pp. 08 gr. 9 \u003d 0, then p. 24 \u003d 0;

45) p. 32 \u003d / 0, if gr. 5 p. 01 \u003d / 0;

46) If c. 5 p. 01 \u003d / 0, then p. 32 \u003d code 1, or code 2, or code 3.

As a rule, the ratio is observed:

47) p. 26 / p. 25<= 0,5;

48) if p. 25 \u003d / 0, then p. 26 \u003d / 0;

49) p. 21< 100;

50) p. 22< 50;

51) p. 23< 30;

52) p. 24< 20.

With the introduction of these indications, the previously operating procedure for filling and submitting forms of federal state statistical observation N 11 (short) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations", approved by Rosstat's decision of November 27, 2007 N 96, and add-ons and changes to it, approved by order of Rosstat dated November 27, 2008 N 294.

It does not work Editorial 07.02.2001

Name Document	RESOLUTION of the State Statistics Committee of the Russian Federation of 07.02.2001 N 13 "On approval of instructions for completing the forms of federal state statistical monitoring for the presence and movement of fixed assets"
Document type	decision
Accepted by	state Statistics Committee of the Russian Federation
Document Number	13
Date of adoption	01.01.1970
Date of editorial	07.02.2001
Date of registration in the Ministry of Justice	01.01.1970
Status	it does not work
Publication	"Financial newspaper", N 15, 2001 (RESOLUTION, INSTRUCTIONS TO P. 2.5 inclusive), "Financial newspaper", N 16, 2001 (Instructions in paragraph 2.6 - 2.19) "Financial newspaper", N 17, 2001 (instruction in paragraph 2.19 to the end), instructions for filling out the form N 11 (brief) (Section I), "Financial newspaper", N 18, 2001 (Instruction Section II)
Navigator	Notes

RESOLUTION of the State Statistics Committee of the Russian Federation of 07.02.2001 N 13 "On approval of instructions for completing the forms of federal state statistical monitoring for the presence and movement of fixed assets"

Instructions for filling out the form of federal state statistical observation N 11 (brief) "Information on the presence and movement of fixed assets (funds) of non-profit organizations"

I. General provisions

1.1. The form of federal state statistical observation N 11 (short) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations" represent legal entities of all forms of ownership, carrying out activities in the sectors of the economy, which are in accordance with the all-Russian classifier of organizational and legal forms OK 028- 99 non-profit organizations.

Non-profit organizations are organizations created to achieve social, charitable, cultural, educational and other purposes aimed at achieving public goods, the status of which does not allow them to serve as a source of profit or financial benefits for units that establish them, control or finance (the state, Corporations, individuals).

Legal entities that relate to non-commercial organizations can be created in the form of consumer cooperatives, public or religious associations funded by the owner of institutions, funds, as well as in other forms provided for by law. Such legal entities have the right to engage in entrepreneurial activities only inspired, as it is necessary for their statutory goals.

The definition of organizational and legal forms is carried out in accordance with the current all-Russian classifier of organizational and legal forms (OKOPF).

1.1.1. In the address part of the form, the full name of the reporting organization is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - a short name.

The "Mail address" line indicates the name of the territory, legal address with the postal index.

The code part is filled with a reporting organization in accordance with all-Russian classifiers on the basis of an information letter of state statistics bodies on the inclusion of an enterprise (organization) into a single state register of enterprises and organizations of all forms of property and business.

1.1.2. Data is given in those units of measurements that are specified in the form.

1.2. The purpose of observation of this form is to obtain the necessary statistical information to calculate the balance of fixed capital at full book value and taking into account the wear.

Each organization is a legal entity represents the form N 11 (brief) state statistical authority at the place established by the territorial body of the State Statistics Committee of Russia in the Republic, the region, region, the city of federal significance.

For budgetary organizations, if the organizations themselves are the statistical authorities form N 11 (brief) are not submitted by district government bodies should be submitted to the relevant statistical bodies of consolidated reports on all organizations of each industry (the main activity), which is located on the local budget located in the area. In these cases, the summary form N 11 (brief) includes data as a whole on legal entities, including all their branches, regardless of their location.

1.3. The methodological principles of statistical accounting of fixed assets generally comply with the principles of accounting of fixed assets set forth in regulations approved by the orders of the Ministry of Finance of the Russian Federation:

Methodological instructions on accounting records of fixed assets (order of the Ministry of Finance of Russia of 20.07.1998 N 33N with changes from 28.03.2000 N 32N);

Regulations on accounting and accounting reporting in the Russian Federation (the order of the Ministry of Finance of Russia dated July 29, 1998 N 34N);

Instructions for accounting in budgetary institutions (order of the Ministry of Finance of Russia from 30.12.1999 N 107n);

Order of the Ministry of Finance of Russia from 13.01.2000 N 4N "On the forms of accounting reporting of organizations";

Methodological recommendations on the procedure for the formation of indicators of the accounting reporting of the organization (Order of the Ministry of Finance of Russia of 28.06.2000 N 60N).

1.4. The adoption of objects to accounting as fixed assets at the initial cost is carried out on the basis of an approved act of an act approved by the head of the organization (invoice) - transmission of fixed assets, which is carried out on each individual inventory, and other documents, in particular confirming the state registration of the property rights of real estate objects in the established legislation cases.

The cost of fixed assets in which they are accepted for accounting is not subject to change, except for cases established by the legislation of the Russian Federation and regulatory acts on accounting.

1.5. The overall basis of the main funds include all the main funds of the organization (institution) acquired at the expense of budgets belonging to the institution under the rights of operational management, as well as acquired at the expense of entrepreneurial activities, targets and gratuitous revenues. The leased fixed assets are taken into account from tenants on the off-balance account 01 "rented fixed assets" under the inventory number assigned to them by the landlord.

The main funds of budgetary institutions and other non-profit organizations are taken into account: buildings, structures (including transfer devices), workers and power machines and equipment (including tools), measuring and regulating devices and devices, computing and office equipment, vehicles, manufacturing and economic inventory , working and productive cattle, perennial plantings, intra-economic roads and other fixed assets. Main fundamentals also include capital investments on improving land (ameliorative, drainage, irrigation and other works) and in rented buildings, structures, equipment and other objects related to fixed assets.

Capital investments in perennial plantings, improving land is included in fixed assets annually in the amount of expenses related to the exploited areas, regardless of the end of the entire complex of work.

Completed capital investments in rented buildings, structures, equipment and other objects relating to fixed assets are credited to the tenant to their own fixed assets in the amount of actual expenses, unless otherwise provided by the lease agreement.

1.6. Budget organizations fill the form using accounting data. In accordance with the instructions approved by the Order of the Ministry of Finance of the Russian Federation of June 15, 2000 N 54H (p. 96), in f. N 5, Code 0503051 "Report on Movement Movement" shows the cost of fixed assets acquired at the expense of budgets belonging to the institution on the right of operational management, as well as funds received from entrepreneurial activities, targets and gratuitous revenues, at the beginning and end of the year By subaccounts 010 - 019 (lines 010, 030 - 100) and the total cost of fixed assets.

In addition, in this form on rows 120 - 240, the movement of fixed assets is taken into account, indicating the sources of their preparation and causes of disposal.

Accounting for fixed assets belonging to the institution on the right of operational management, as well as acquired at the expense of entrepreneurial activities, targets and gratuitous revenues according to the instructions for accounting in budgetary institutions (the order of the Ministry of Finance of Russia from 30.12.99 N 107n) is carried out on the inventory cards forms OS-6 budget, OS-8, OS-9 and separate negotiable statements according to the main means of form 326.

II. Filling out the indicators of the form N 11 (brief)

2.1. In column 3 forms N 11 (brief), all major funds of the organization are reflected. In column 4, the main funds of the main activity are shown.

The main activity takes a type of activity (corresponding to one of the following sectors of the economy), which, according to the results of the previous year, has the greatest share in the total number of employees. For example, those multi-sectoral organizations that in the address part of the form indicate in accordance with the above-mentioned criteria on the windows of 90100 "Housing Economy", reflect on the main activity only the main funds relating to the Housing Industry industry.

The main activity takes one of the following industries in accordance with the public-union classifier of the sectors of the national economy (windows), adopted by the decision of the USSR of November 14, 1975 No. 18, with subsequent changes made by the USSR State Standard and the State Standard of Russia.

The code	Industry name
Industries producing goods
10000	Industry
21000	and 29000 agriculture (without agricultural service)
30000	Forestry
60000	Building
87000	Other activities of the sphere of material production
Services providing services
22000	Service of agriculture
51000	Transport
52000	Communication
70000	Trade and public catering
80000	Materially - technical supply and sale
81000	Billets
82000	Information - computing service
83000	Real estate operations
84000	Common Commercial Market Operation Activities
85000	Geology and exploration of subsoil, geodesic and hydrometeorological service
90100	Housing
90200	Municipal farm
90300	Non-productive types of domestic population
91000	Health, Physical Culture and Social Security
92000	Popular Education
93000	Culture and art
95000	Science and scientific service
96000	Finance, Credit, Insurance, Pension Provision
97000	Control
98000	Public associations

2.2. In accordance with the current classifier of the sectors of the national economy, the main funds of the structural divisions of organizations (workshops, departments, etc.), carrying out domestic transport and loading - unloading work, supplying - sales activities, organizations and points of communication, bases and warehouses not allocated on An independent balance sheet, as well as services (departments) of the organization's management, is taken into account on the main activity of these organizations.

2.3. According to the graphs 5 - 9, the forms of the main type of activity are shown in the species structure according to the All-Russian Classifier of fixed assets (OCOF), entered into force from January 1, 1996 by the Resolution of the State Standard of Russia dated December 26, 1994 N 359. In accordance with this classifier for The column 7 "facilities" reflects, in particular, the transfer devices, by column 8 "machines and equipment" is also included tool.

2.4. Data on residential buildings of the organization of housing, taken into account by their main activity, are shown in column 6.

Residential buildings include buildings included in the residential fund (general purpose, hostels, sleeping buildings of schools - boarding schools, sleeping buildings of orphanages, bedroom buildings of houses for the elderly and disabled), and residential buildings (premises), not included in the residential fund (summer Dachas, garden houses, housekeeping houses, trailers, facilities adapted under housing - wagons and bodies of railway cars, ships, etc.).

Data on residential buildings of other industries are not taken into account by their main activity and therefore are not reflected in column 6.

Data on non-residential part of these buildings (built-in premises of shops, organizations of household service, housing offices, departments, etc.) are not included in the report.

2.5. On line 01 reflects the presence of fixed assets at full book value at the beginning of the year. The total balance value of fixed assets is their initial (restorative) cost, changed during the revaluation and in other cases stipulated by the regulatory acts on accounting.

2.6. On line 02 shows the cost of the objects of fixed assets adopted by accounting in the reporting year (including the commissioning of new fundamental funds) in their acquisition, construction and manufacturing; obtaining under the contract of donation and other cases of free receipt; Other revenues. Line 03 provides data on the new fundamental funds enacted for the reporting year.

2.7. On line 04 reflects the overall disposal of fixed assets (including liquidation) in the reporting year in full book value as a result of their sale (implementation); write off in case of moral and (or) physical wear; elimination with accidents, natural disasters and other emergencies; transmissions under managing contracts, donation of fixed assets; Declaration of fixed assets for other reasons. Line 05 provides data on liquidated (written off) for the year of fixed assets, and on line 06 - liquidated due to disaster losses, disaster, hostilities, etc., defined according to primary accounting data.

2.8. Line 07 reflects the presence of basic funds at full book value at the end of the year.

The presence of fixed assets at the end of the year equal to their presence at the beginning of the year, increased on their receipt and reduced to their disposal during the year (string 07 \u003d line 01 + Row 02 - line 04).

2.9. Line 08 takes into account the presence of fixed assets at the end of the year at the residual book value. The residual value of fixed assets is determined by subtracting from their full book value of the wear recorded in accounting accounting accrued over the entire period from the beginning of operation of the relevant objects, taking into account their change as a result of the revaluation of fixed assets.

2.10. Row 10 shows the value of the depreciation accrued for the year. The source for filling this indicator is the accounting data, reflected in the account 02 "Depreciation of fixed assets".

On account 02 reflects the depreciation of fixed assets listed on the balance sheet of the organization. Wear is determined and accounted for on buildings and structures (including gear stations), machines and equipment, workshop, vehicles, manufacturing and economic inventory, many years of plantation reached operational age.

Wear is not determined by the following fixed assets:

on buildings and facilities, which are unique monuments of architecture and art;

equipment, exhibits, samples, models of valid and inactive, layouts and other visual benefits located in the cabinets and laboratories and used for educational and scientific purposes;

productive livestock, buffalo, whales, deer, exhibits of the animal world (in zoos and other similar institutions);

many years of plantings under the operational age;

library Funds, FilmFord, Scenic - Standard Media, Museum and Artistic Values, on the main means of institutions abroad.

Wearing facilities of fixed assets is determined for the full calendar year (regardless of which month of the reporting year they are purchased or built) in accordance with the established standards.

Annual wear standards for fixed assets acquired both at the expense of budget funds and at the expense of funds received from business activities, as well as targeted tools and gratuitous revenues, are determined according to regulatory methods developed in the prescribed manner.

Calculation of wear can not be made over 100% of the cost of fixed assets.

Reducing the residual book value is taken into account in accordance with the wearports reflected in accounting.

In accordance with the above, the amount of accounting deposits accrued in the year is determined as follows:

according to the main funds, which are conducted in accounting in accounting, this wear is adopted for the accounting depreciation of fixed assets, in accordance with the established standards;

according to the main funds, which wear, in accordance with current regulatory acts on accounting, is not charged, accounting wear per year is taken equal to zero.

In force regulatory acts of accounting, it is envisaged that depreciation charges are not produced on fixed assets of budget and non-commercial organizations.

For those types of fundamental funds in which wear out in accordance with current regulatory acts in accounting is not charged, the residual book value in statistical accounting is made equal to their full book value.

According to fully worn out main funds, the residual value must be zero.

2.11. Line 09 takes into account the accounting depreciation of fixed assets, liquidated during the year (pursued on line 05 at full book value) accumulated during the entire time of their operation.

2.12. The line 11 reflects the costs of major repairs of fixed assets related to both the main and other activities of this organization. Overhaul of machines, equipment and vehicles are considered to be such a type of repair with a frequency of over one year, in which, as a rule, a complete disassembly of the unit, replacing or restoring all worn parts and nodes, repairing basic and enclosed parts and nodes, replacing or restoring all worn items and nodes to new and more modern, assembly, regulation and testing of the aggregate. With the overhaul of buildings and structures, it is changed by worn designs and parts or replacing them to more durable and economical, improving the operational capabilities of the objects repaired, with the exception of the full replacement of the main designs, which in this facility is the largest (stone and concrete foundations of buildings, pipes underground networks, support bridges, etc.).

2.13. On line 12 Graphs 5, 6 and 7, the costs of the current repair of buildings produced during the year are shown during the year, including residential and structures.

2.14. Line 13 is given, in accordance with accounting data, the presence of intangible assets at the end of the year.

2.15. Line 14 includes all accumulated wear of existing intangible assets at the end of the reporting year.

With the introduction of this Instruction, the previously operating instructions for completing the form of federal state statistical monitoring for the presence and movement of fixed assets (funds) and other non-financial assets are canceled, approved by the Resolution of the State Statistics Committee of Russia from 11.02.99 N 13.

Statistical Management
main funds
and construction

No later than 04/03/2017 organizations (except for small business entities and non-profit organizations) should be given to the territorial body of Rosstat for 2016 "Information on the presence and movement of fixed assets (funds) and other non-financial assets" (Form No. 11). On how to fill this form, we will tell in our consultation.

Filling form 11 in statistics

Download Form for filling in Excel.

Form number 11 consists of a title leaf and four sections:

• I "Availability, movement and composition of fixed assets";
• II "The presence of fixed assets";
• Iii "The main funds that are not charged amortization";
• IV "Information about geographically separable divisions."

Instructions for filling out form No. 11 approved by order Rosstat dated November 24, 2015 No. 563.

When filling out the form number 11, it is necessary to be guided by the principles of accounting of fixed assets (paragraph 3 of the instructions, approved by order of Rosstat dated November 24, 2015 No. 563), intangible and other assets (for example, R & D spending).

At the same time, for the classification of fixed assets in form No. 11 for 2016, it is necessary to use the All-Russian Classifier of the Funds (OKOF) OK 013-94 (UTV. Resolution of the State Standard of Russia dated December 26, 1994 No. 359).

The report for 2017 will need to be used already (approved by order of Rosstandart dated 12.12.2014 No. 2018).

What basic funds are reflected in form number 11

In order to fill out the form 11, the main funds include the following assets reflected in the balance sheet:

• from the group of articles "Fixed assets": Article "Buildings, machinery, equipment and other fixed assets", Article "Unfinished construction", in terms of objects intended for its own use or paid by the Customer;
• revenue investments in material values;
• material search assets;
• from the group of articles "Intangible assets": assets related to intellectual property, intellectual objects, the use of which is limited to legal or other protection;
• research results and development;
• intangible search assets (with the exception of relevant in statistics to unprovable assets).

The main funds also include assets that the organization has no exceptional rights that are taken into account for the balance of "intangible assets obtained in use" (in the full amount of the cost of creating, acquiring these objects, installation of software, etc.) Reflected in the account 97 "Expenditures of future periods" and the cost of which is written off on expenses throughout the term of use.

New form "Information on the presence and movement of fixed assets (funds) of non-commercial organizations (form 11 brief)" Officially approved by the document Order of Rosstat from 19.07.2018 N 449.

Read more about the use of OKud form 0602002:

• Statistical forms on fixed assets: What has changed?

  ...); - 11 (brief) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations" (form and instructions for completing it are shown in Appendix 2); - 11 (transaction) "Information about transactions ... 9 - 12). The rest of the form remains the same. Form 11 (brief) "Information about the presence and movement of fixed assets (funds) of non-profit organizations" comparing form 11 (brief), approved by Order No. 449 ...

• Review of changes in legislation for June 2016

  Reports of Reports: No. 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets"; No. 11 (brief) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations"; № 11 (transaction) "Information about ...

• On new instructions on filling Statform N 11 and 11 (brief) - information about the presence and movement of fixed assets

  ...;, N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-commercial organizations" updated indications of filling out statistical forms N 11 and 11 (brief), by ... to which information is applicable and the movement of the main Funds (funds) and ...

• On new statographs of reporting on the availability and movement of fixed assets (funds) and other non-financial assets

  The presence and movement of fixed assets (funds) and other non-financial assets "updated statistical forms for which information is applicered and the movement of fixed assets (funds) and ... 11" information about the presence and movement of fixed assets (funds) and other non-financial Asset "(provided on April 1); N 11 (short)" Information on the presence and movement of fixed assets (funds) of non-profit organizations ...

• To clarify the procedure for filling the Statform N 11 and N 11 (brief) - according to information about the OS

  Observations N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets", N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-commercial organizations & quot ... Order of filling statistical forms N 11 and N 11 (short), according to which information is applicered and the movement of fixed assets (funds). In particular ...

• Rosstat approved 5 new forms of federal statistical observation submitted since 2016

  Annual reports of reports: N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets"; N 11 (brief) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations ..."; N 11 (transaction) "Information about ...

• On new annual forms of statistics on basic means and other non-financial assets

  For the presence and movement of fixed assets (funds) and other non-financial assets (forms N 11, N 11 (brief), N 11 (transaction), N 11-to ... report for 2017: Form N 11 "Information about availability and The movement of fixed assets (funds) and other non-financial assets & quot ... April. Form N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-profit organizations" are legal entities in Rosstat - non-commercial organizations carrying out ...

• Rosstat again updated forms for reporting on fixed assets and other assets

  N 449 Rosstat approved updated reporting forms on the availability and movement of fixed assets (funds) and other non-financial assets. This is ... annual forms that will be applied from ...; information on the presence and movement of fixed assets (funds) and other non-financial assets "; N 11 (brief)" Information on the presence and movement of fixed assets (funds) of non-commercial organizations " ; N 11 (transaction) "Information about ...

• Rosstat updated instructions on completing the form of the report on the basic funds

  Filling out forms N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets" and N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-profit organizations & quot ... form N 11 (brief), and In form N 11, they are not reported. Organizations on USN fill and represent the form ... N 11 ...

• Rosstat corrected the procedure for filling the Statform on OS - N 11 and N 11 (brief)

  Statform: N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets" N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-commercial organizations & quot ... filling the code part of the title sheet of forms, a variety other amendments.

• Updated form of statistics on basic means and other non-financial assets

  Rosstat approved new forms of reporting on the presence and movement of fixed assets (funds) and other non-financial assets. Forms are put into operation ..., forms: N 11 "Information about the presence and movement of fixed assets (funds) and other non-financial assets" (rent all commercial organizations, ... n 11 (short) "Information about the presence and movement of fixed assets (funds) of non-commercial organizations "(surrender non-profit organizations); N 11 (transaction)" Information about transactions with fixed assets on ...

• Updated form of statisticality on basic means and non-financial assets

  Observing the presence and movement of fixed assets (funds) and other non-financial assets. New forms are established: N 11 "Information on the presence and movement of fixed assets (funds) and other ... report for 2016); N 11 (brief)" Information about the presence and movement of fixed assets (funds) of non-commercial organizations "(annual Entered with ...

In connection with the introduction of a federal accounting standard for "fixed assets" for the US economy, Rosstat made changes to the statistical reporting form 11 brief, mandatory for all non-commercial organizations.

We tell about the adjusted adjustments in the form 11 brief. Read how to fill out the reporting table and distribute fixed assets by type of activity. Download a blank form of a new form 11 brief in 2018-2019.

Recent changes in form 11 brief

In 2018, Rosstat issued an order No. 449 of 19.07.2018, which presents a new form 11 Brief (Appendix No. 2) for the report on fixed assets for 2018. Changes touched the columns 1 "Name of Indicators" section 1.

A new line "Machinery, equipment and vehicles" has been introduced, which is detailed according to the following components:

• vehicles;
• telecommunication and computer equipment;
• other equipment, including the HosinVentar.

Added string "Biological resources", detailed by type of origin of resources:

• animal;
• vegetable.

Who gives shape 11 brief

The title page of the report states that it is provided by non-profit organizations engaged in any kind of economic activities. Their main goal in accordance with the 7-FZ law cannot be the extraction of profits and the distribution of it between the participants. Non-commercial organizations include:

• stateless, budget and autonomous institutions;
• public or religious associations;
• state and municipal authorities;
• charitable and other funds;
• associations and Unions of Jurlitz;
• organizations of the Communion, leading cost activities: housing and construction, country, horticultural cooperatives.

If the Jurlso has separate divisions that are in the same subject of the Russian Federation as the head organization, the report gives one with the filling of the sheet 4. The divisions in another region are reported separately. In the report of the Head Jurlitz, data on them is not shown.

In 2019, some institutions should at the same time fill out a new form No. 11-FSS "Information about the service life of fixed assets in 2018":

The procedure for filling the new form 11-FSS see in the instructions.

Find out what reporting you need to pass your organization to Rosstat on Inn, OGRN and OKPO in our article.

Which reflect in the form 11 brief

The following data is shown on the availability and movement of fixed assets in the availability and movement of fixed assets for individual groups of OS and in the overall basis:

1. Increase and reduce the book value for the year, with a breakdown in accordance with the reasons of the changes that occurred.
2. The presence of the OS at the end of the reporting period at full and residual value.
3. Amortion accrued for the year.
4. Worn by liquidated fixed assets.

Reference is the following information:

• the cost of the OS used in the goal of environmental protection;
• the average age of the equipment included in the report;
• the cost is not completed by the construction of the OS;
• the average annual book value of all OS;
• other data.

Section II reflects information on existing separate divisions.

OS reflection order 11 brief

The report shows data on all fixed assets with the exception:

1. Taken into account on the boobares worth up to 3000 rubles. inclusive.
2. Taken into account on the balance cost up to 20,000 rubles. inclusive.
3. Taken into account on the balance cost from 20,000 rubles. Up to 40000 rubles, commissioned after January 1, 2011.

Taking into account that the new Federal Standard implies attribution to the off-balance when commissioning the OS at a price of up to 10,000 rubles. and accrual 100% depreciation on objects worth from 10,000 rubles. Up to 100,000 rubles, you should expect adjustments in the instructions for filling out form 11 brief for 2018.

The leased property is included in the report of the member of the contract (landlord or tenant), which takes into account it on the balance sheet. The property obtained or transmitted to the use, which is listed on the boiler, is not shown in 11. Cannot reflect in the report and fixed assets not commissioned.

Moldability deadline 11 brief

The report on the presence and movement of the OS is provided by the territorial authority of Rosstat in form 11 short until April 1 inclusive of the year following the calculated one. In contrast to tax reporting, strict criteria and requirements for the delivery method are not established for statistical forms: in paper or electronic. Based on Art. 8 of the Law 282-FZ respondents can independently choose the transmission method acceptable for them:

• in paper personally;
• through the representative;
• shipment by mail of Russia;
• direction by telecommunication channels of communication.

If there are no figures for the reporting year, it is necessary to provide a zero report or an official letter indicating the reasons for not reporting.

Filling Sample 11 Brief

See and download an example of filling form 11 Brief for 2018 in 2019:

Form of filling form 11

In line 01 of section 1, the cost of all OS organizations that are in their rights are taken into account:

• property;
• operational management;
• economic management;
• operating or financial lease.

Distribute OS on strings from 02 to 14 follows on the basis of the ECOF operating from 01/01/2017 (order of Rosstandard No. 2018st dated 12.12.2014).

For strings 15-17, the OS decryption is performed according to the main and auxiliary activities. Only single-bore OKVED2 codes are taken into account. The lower levels of the classifier in form 11 are not taken into account. OS organizations are distributed by type of activity not by individual objects, but according to the structural divisions. The predominant nature of the activities of the structural unit is determined, and all of the OS in it relate to the chosen OKVED2 code.

The main activity, data on which is reflected in line 15, is determined:

• for state authorities, government agencies, public organizations on the basis of statutory documents;
• for other non-commercial organizations - for the greatest percentage of employed employees to the total number of personnel.

For auxiliary activity, the row in the form can be added. Rental OS are taken into account in accordance with the OKVED2 of the Tenant.

In column 3 reflects:

• taking into account purchased or granted OS;
• the cost of reconstruction and modernization that increased the balance sheet value.

Other revenues reflected in column 4 are an acquisition on the secondary market, including the transfer from the balance to the balance.

The column 5 shows the cost of the OS written off in the current year and subject to liquidation. Provided for further use fixed assets are not taken into account. The cost of the OS, liquidated as a result of force majeure, is allocated in column 6. Other disposal in column 7 is a sale, transfer, shortage of the OS.

In column 8, the balance sheet value of the OS at the end of the reporting period is indicated, and in the column 9 - the residual, minus depreciation accrued from the beginning of operation. For fully worn, but not written off OS, the figure of the column 9 is 0.

The column 10 reflects the wear, accrued during the calendar year in the accounting of the reporting organization on all OS, including the dropped out. The column 11 shows the depreciation accrued for the entire service life of the OS liquidated in the reporting year, the cost of which is shown in column 5. The deviation between the indicators of these graph should be small, as they are eliminated, mainly worn out by 100% OS. With significant discrepancies, explanations should be provided to the territorial body of Rosstat.