As you know, municipal and state organizations receive funding from the budget. Along with this, certain institutions are charged with certain duties. For example, they cannot dispose of property without the consent of the owner, since it is in their operational management. Entities entrusted to organizations may have different statuses. In our article, we will talk about especially valuable property. From what amount is the "special value" of an object considered? What restrictions are provided for organizations using such property? Read the answers to these and other questions.
Normative base
Restrictions on the disposal of property by budget organizations is enshrined in part 2 of article 298 Civil Code. It applies to operations with especially valuable movable property of an institution and real estate.
The restrictions apply to objects transferred to the organization by the owner, and acquired by it at the expense of reserve funds. At the same time, the institution has the right to use everything that is included in the list of especially valuable property for profit, if the proceeds go to the development of activities.
The concept
What is considered especially valuable movable property of a budgetary institution? They are any objects, the use of which facilitates the main activity. For example, securities are considered to be especially valuable property of a budget organization.
The list of objects is fixed by Government Decision No. 538 of July 26, 2010. In accordance with this document, the following are included in the category of especially valuable property at the federal level:
- Objects whose book value is higher than the amount established by the founder, i.e. more than 500 thousand rubles.
- Exhibits and collections of state museums, documentation of the Archival and Library Funds of the Russian Federation.
Of particular value in institutions subordinate to the Ministry of Emergencies are objects with a book value of more than 350 thousand rubles:
- Automotive, armored vehicles.
- Power, lifting units, machine tools, technological equipment and other equipment used to carry out activities enshrined in the charter.
- Special equipment designed to conduct core business.
- Office, household appliances, computers.
- Production tools.
Autonomous Institutions
Especially valuable property of these organizations is determined by slightly different criteria. The cost for them is determined depending on its level. So, the amount of especially valuable property of autonomous organizations created on the basis of objects that are regional property, as well as budgetary institutions subordinate to the subject of the Russian Federation, is 50-500 thousand rubles. It is approved by the highest executive body of the subject.
The value of the especially valuable property of these organizations may also be established by state regional bodies that are their founders.
As for municipal institutions, the minimum limit of the amount here is also 50 thousand rubles. But the maximum cost of especially valuable property of institutions cannot exceed 200 thousand rubles. The relevant values are approved by regulatory acts of the local administration or bodies of territorial self-government, if they are the founders of such organizations.
Specifics of accounting
The procedure for reporting information on especially valuable movable property of institutions, liabilities, financial / non-financial assets, including those acquired through income-generating activities, operations that change liabilities, income and expenses, is established by the Instructions for the application of the chart of accounts in municipal authorities and state power, government structures of state extra-budgetary funds, Academies of Sciences, municipal and state institutions. The document was approved by Order of the Ministry of Finance No. 157n dated 01.12.2010.
Based on paragraph 238 of this Instruction, cf. 021006000 “Settlements with the founder” is used to reflect information on transactions concluded with the participation of a government body that exercises the powers and functions of the founder (owner) of a state / municipal budget or autonomous institution. It should be taken into account that the indicated account summarizes data only on that especially valuable property that the organization cannot dispose of. Information is reflected in cash equivalent to the carrying amount of objects.
Based on the provisions of clause 116 of the Instructions, settlement transactions in the sums of the book value of especially valuable property and real estate accepted for accounting and assigned to a budget institution are documented as follows:
Db sc 040110172 Ct 021006660.
By count 021006000 take into account the indicator of settlements with the founder of the organization in the amount of his rights to dispose of values in the cost equivalent of the book value of objects that the organization is not entitled to dispose of.
Analytics for OS and NMA
Based on clause 8 of the Instruction, the following accounts are used to account for especially valuable property:
- 0 101 21 000 "Living areas".
- 0 101 22 000 "Non-residential objects".
- 0 101 23 000 "Buildings".
- 0 101 24 000 "Machinery, equipment."
- 0 101 25 000 "Transport".
- 0 101 26 000 "Household, industrial equipment".
- 0 101 27 000 "library fund".
- 0 101 28 000 "Other operating systems".
Intangible assets are accounted for in the account. 0 102 20 000.
Depreciation Analytics
Depreciation of assets is kept in the accounts:
- 0 104 21 000 - for residential premises.
- 0 104 22 000 - for non-residential premises.
- 0 104 23 000 - for structures.
- 0 104 24 000 - for equipment and machinery.
- 0 104 25 000 - for vehicles.
- 0 104 26 000 - for household, industrial equipment.
- 0 104 27 000 - for the library fund.
- 0 104 28 000 - for other operating systems.
- 0 104 29 000 - for intangible assets.
Tax accounting
Budgetary institutions must deduct fixed asset tax. This rule does not apply to organizations exempted from payment in accordance with regional or federal legislation.
When calculating the amount, the fact of classifying property as especially valuable is not taken into account.
Organizations with separate divisions send reports to the IFTS at the location of the relevant facilities. All institutions are required to keep register records.
Write-off of particularly valuable property
The disposal of objects from the organization when transferring them to an institution of the same level is documented by the act of acceptance. Only the founder is entitled to make a decision on the provision of values.
If the objects are not considered particularly valuable in terms of value, then the receiving party may, at its discretion, determine the category for them.
Document management during write-offs is carried out by the founder. The retirement of valuables acquired with budgetary funds shall be in agreement with a higher governing body.
Prior to the approval of the operation and obtaining the right to carry it out, the state of the property is assessed. Based on the results of the analysis, a conclusion is drawn on the suitability of the objects for use. Based on this document, the head of the institution sends a letter to the founder about the need to write off values.
The following information shall be indicated on the property description card:
- Name of objects.
- Capitalization date.
- Book value.
- Useful life.
- Inventory number.
The head, attaches the card, copies of the act, the order on the formation of the appraisal committee, protocol (conclusion) to the letter addressed to the founder. Write-off is carried out only after receiving a response from the owner.
Inventory
It is carried out when writing off property. The inventory is carried out by a standing commission or an audit body consisting of at least three people. If necessary, a visiting expert may be included in the commission.
First of all, property inspection is carried out. During it, availability is checked, reconciliation with technical documents is carried out.
After inspection, the commission determines the reasons for the write-off. The grounds for the disposal of property are physical or moral depreciation, loss of useful properties, destruction resulting from an accident, natural disasters, etc.
Based on the results of the inspection, the commission decides on the appropriateness of further use of valuable property, determines the possibility of repair, retrofitting, completion, operation of part of the facility or disposal.
At the final stage, an act of cancellation is formed. The document must be signed by all participants in the verification. The act is approved by the head.
What to do if the value of the property is less than 3,000 rubles?
Accounting for such objects has some features.
In accordance with the provisions of the Instruction, when capitalizing assets whose value is less than 3 thousand rubles, they are simultaneously debited to an off-balance account. 21. To the register, the accountant opens sub-accounts for the separate reflection of information on especially valuable and other property. These rules apply only to movable objects.
Please note that depreciation of property worth less than 3 thousand rubles. not implemented. The write-off is made according to general rules with a decrease in the amount on the off-balance account. As a basis for disposal acts statement on the issuance of goods and materials.
Also take into account that the registration card for objects worth up to 3 thousand rubles. does not start.
FAQ
Question 1. Many accountants are interested in who in the budget organization is considering the issue of classifying objects as especially valuable according to the standard list?
Each institution should have a special commission on an ongoing basis. Her responsibilities include an inventory, write-off, revaluation of objects and, accordingly, the compilation of a list of property to classify it as especially valuable. The composition, scope and duration of the powers of the commission are approved by the head of the organization.
Question 2. Is it possible to take property into account at a partial cost?
No, it is impossible, even if the payment is made partially from the funds received from the main activity. The fact is that any property is an indivisible inventory object. Capitalization of it is made exclusively in full.
Question 3. Can a budget organization independently establish a list of particularly valuable objects?
No, he can not. Even if the list is not approved by the founder, it is not possible for the head of the organization to independently dispose of objects, including including them in the category under consideration. The owner, in turn, must approve the list and inform the institution of the relevant order.
Question 4. How is the modernization of especially valuable assets carried out, in particular, the replacement of a block, assembly or part?
The decision on repair is made on the basis of the conclusion of the inventory commission. Replacement is carried out by partial liquidation of the corresponding unit (unit, etc.) and subsequent retrofitting of the OS with an increase in its cost.
Question 5. How often can a budget institution change the value of particularly valuable property?
Correction of the value is carried out exclusively by agreement with the founder. The minimum number of times a change in the value of especially valuable objects is once during 1 year. The established procedure must be mandatory fixed in the financial policy of the institution.