How to register and record the receipt of property for free use. Free use of property: contract execution, accounting, taxation Transfer of wiring for free use

Our company (OSNO) transferred for TEMPORARY free use the equipment listed in our account. 41.Question: 1) what entries should be used to reflect this operation? 2) when returning this equipment, in what account should the return be reflected? on 41 or 01? 3) the borrower uses the equipment as OS, i.e. it will not come back new 4) Do I need to charge depreciation for the life of the borrower? 5) Is it legal to transfer the goods for temporary free use?

1. In accounting, the transfer of goods for temporary use can be reflected in analytical accounting under account 41: Debit 41 Subaccount “Goods transferred for free use” Credit 41 Subaccount “Goods in warehouse” - equipment transferred for free use.

2. When returning, you should make a reverse entry: Debit 41 Subaccount “Goods in warehouse” Credit Subaccount “Goods transferred for free use”. If the equipment was initially purchased for use in production activities, you needed to reflect it as part of the operating system (on account 01 or 03 - if you planned to rent it out).

3.Yes, the equipment will not be returned new. However, in the agreement for gratuitous use you need to provide for the obligation to preserve the property and maintain it in a condition suitable for use by the borrower.

4.No, it is not necessary, since the property is not taken into account by you as fixed assets.

5. The legislation does not contain a direct prohibition, however, within the meaning of the definition, goods are property for resale. Property that is not planned to be resold should be included in fixed assets or inventory. However, we cannot exclude the option in which you provide the property to the client for the purpose of its subsequent sale (for example, during the period of free use, the client will evaluate its capabilities and technical potential and, at the end of the contract, will buy this property).

How to formalize and reflect in accounting and taxation the gratuitous transfer of goods (materials)

Accounting*

In this case, make the following entries:

Debit 91-2 Credit 41 (10)
– reflects the cost of goods (materials) donated free of charge;

Debit 91-2 Credit 10 (60, 69, 70, 76...)
– expenses associated with the free transfer of goods (materials), for example, for delivery, are taken into account.

BASIC: income tax*

The cost of goods (materials) and expenses associated with their gratuitous transfer are not taken into account when calculating income tax (Clause 16, Article 270 of the Tax Code of the Russian Federation). This also applies to accrued VAT.

Do the following wiring:

Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– a permanent tax liability is reflected.

How can a lessor reflect in accounting the transfer of property under a lease agreement?

Accounting for leased property

If the lease agreement does not provide for the purchase of property by the tenant, then during the term of the agreement, ownership of it continues to remain with the lessor (Article and Civil Code of the Russian Federation). Therefore, in the general case, leased property is taken into account on the lessor’s balance sheet (clause 21).

Exceptions to this rule are:

• lease of the enterprise as a whole as a property complex;
• financial lease (leasing).

In the first case, the enterprise as a whole as a property complex is taken into account on the balance sheet of the lessee.

When concluding a financial lease agreement, the leased property can be recorded both on the balance sheet of the lessor (lessor) and on the balance sheet of the tenant (lessee), depending on the terms of the agreement.

Such conclusions can be drawn by paragraph 50 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Accounting

In accounting, property that is leased should be taken into account separately (in the context of analytical accounting) from your own property.*

Property that was acquired or created specifically for renting out should be included in fixed assets in account 03 “Profitable investments in tangible assets” (clause 5 of PBU 6/01).

For the convenience of monitoring the movement of objects to property accounting accounts (01, 03 and 10), the organization has the right to open appropriate sub-accounts, for example:*

• subaccount “Own property”;
• subaccount “Property leased out”.

This conclusion can be made in the Instructions for the chart of accounts (accounts, and).

From the situation of Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

Is it necessary to charge VAT when transferring property for free use?

Yes need.

The object of VAT taxation, in particular, is the transfer of ownership of goods (work, services) free of charge (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). For the purposes of calculating VAT, the transfer of property for free use should be considered as a service. Therefore, tax on the market value of such a service must be calculated in accordance with the generally established procedure. This point of view is reflected in letters of the Ministry of Finance of Russia dated February 1, 2013 No. 03-03-06/1/2069, dated January 17, 2013 No. 03-07-08/04, dated July 29, 2011 No. 03-07 -11/204.*

Some courts share the position of the financial department. They recognize the transfer of property for free use of the service and explain that the market price of such a service (tax base for VAT) must be determined as the cost of renting similar property (see, for example, the definitions of the Supreme Arbitration Court of the Russian Federation dated February 28, 2014 No. VAS-1319/14 , dated January 29, 2009 No. VAS-401/09, resolution of the FAS of the East Siberian District dated November 20, 2012 No. A78-4990/2011, Central District dated October 22, 2013 No. A09-7059/2012, dated 26 August 2011 No. A64-3070/2010, West Siberian District dated May 3, 2011 No. A46-8306/2010, Northwestern District dated October 10, 2008 No. A44-157/2008).

Civil Code of the Russian Federation
Part two (with comments)

Article 689. Agreement for free use*

1. Under an agreement for gratuitous use (loan agreement), one party (the lender) undertakes to transfer or transfers an item for gratuitous temporary use to the other party (borrower), and the latter undertakes to return the same item in the condition in which it received it, taking into account normal wear and tear or in the condition stipulated by the contract.

2. The rules provided for in Article 607, paragraph 1 and paragraph one of paragraph 2 of Article 610, paragraphs 1 and 3 of Article 615, paragraph 2 of Article 621, paragraphs 1 and 3 of Article 623 of this Code are respectively applied to a contract for gratuitous use.

Article 690. Lender*

1. The right to transfer a thing for free use belongs to its owner and other persons authorized to do so by law or by the owner.

2. A commercial organization does not have the right to transfer property for free use to a person who is its founder, participant, manager, or member of its management or control bodies.

Article 691. Providing a thing for free use*

1. The lender is obliged to provide the thing in a condition corresponding to the terms of the agreement for gratuitous use and its purpose.

2. The item is provided for free use with all its accessories and related documents (instructions for use, technical passport, etc.), unless otherwise provided by the contract.
If such accessories and documents were not transferred, but without them the thing cannot be used for its intended purpose or its use significantly loses value for the borrower, the latter has the right to demand the provision of such accessories and documents or termination of the contract and compensation for actual damage suffered by him.

Article 693. Liability for defects of a thing transferred for free use

1. The lender is responsible for defects in the thing that he intentionally or through gross negligence did not stipulate when concluding the agreement for gratuitous use.
If such defects are discovered, the borrower has the right, at his choice, to demand from the lender the elimination of the defects of the thing free of charge or reimbursement of his expenses for eliminating the defects of the thing, or early termination of the contract and compensation for the actual damage suffered by him.

2. The lender, notified of the requirements of the borrower or of his intention to eliminate the defects of the thing at the expense of the lender, may without delay replace the faulty thing with another similar thing that is in proper condition.

3. The lender is not responsible for defects of the thing that were agreed upon by him at the conclusion of the agreement, or were known to the borrower in advance, or should have been discovered by the borrower during the inspection of the thing or checking its serviceability when concluding the agreement or when transferring the thing.

Article 695. Obligations of the borrower regarding the maintenance of the thing*

The borrower is obliged to maintain the thing received for gratuitous use in good condition, including carrying out routine and major repairs, and bear all expenses for its maintenance, unless otherwise provided by the agreement of gratuitous use.

Article 696. Risk of accidental death or accidental damage to a thing*

The borrower bears the risk of accidental loss or accidental damage to an item received for gratuitous use if the item is lost or damaged due to the fact that he did not use it in accordance with the agreement for gratuitous use or the purpose of the item or transferred it to a third party without the consent of the lender. The borrower also bears the risk of accidental death or accidental damage to a thing if, taking into account the actual circumstances, he could have prevented its death or damage by sacrificing his thing, but chose to keep his thing.

Answer approved by Sergey Granatkin,
leading expert

The receipt and transfer of property for free use is formalized by an acceptance certificate in Form N OS-1. Property received for temporary use under a loan agreement can be accounted for in off-balance sheet account 001 “Leased fixed assets” in the valuation specified in the agreement (Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n) .

Currently, there are two points of view on accounting for property received by the lender.

The first point of view: accounting is kept on off-balance sheet account 001. Expense accounts (20, 25, 26, 44, etc.) take into account expenses associated with the maintenance of property received under a loan agreement.

The second point of view is based on the fact that the transfer of property for free use is a form of donation, since it represents a free transfer of property rights (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated April 22, 2003 N F08-780/2003).

If an organization has received a property right free of charge (the right to use property during the period established by the loan agreement), then it is taken into account as the debit of account 98 “Deferred income”, subaccount 2 “Gratuitous receipts”, in correspondence with the credit of account 97 “Future expenses” periods".

The value of such a property right is determined based on the market value of the lease of similar property for the period established by the loan agreement. Income from the use of property provided under a loan agreement is recognized in accounting monthly in the amount of market rent per month and is reflected as part of other income (clause 8 of the Accounting Regulations “Organizational Income” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 06.05. 1999 N 32n) on the credit of account 91 “Other income and expenses”, subaccount 1 “Other income”, and the debit of account 98, subaccount 2 “Free use”.

Since the property, the right to use of which is granted free of charge, is used by the organization to carry out ordinary types of activities, the value of this property right forms the cost of products (works) from these types of activities (clauses 5, 9 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n) by uniformly writing off during the term of the loan agreement from the credit of account 97 “Future expenses” to the debit of account 20 “Main production”.

In tax accounting, fixed assets received under agreements for free use are not taken into account as part of depreciable property (clause 3 of Article 256 of the Tax Code of the Russian Federation).

For the purposes of ch. 25 of the Tax Code of the Russian Federation, the organization must recognize non-operating income in the amount of the market value of the received property right (clause 8 of Article 250 of the Tax Code of the Russian Federation).

In tax accounting, this income is recognized at a time (in the month of receipt of property for use), and in accounting - evenly, during the period of production (performance of work), therefore, in the month of receipt of property, a deductible temporary difference arises (clause 11 of the Accounting Regulations " Accounting for income tax calculations" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n) and the deferred tax asset is reflected in the accounting in the debit of account 09 "Deferred tax assets" and the credit of account 68 "Calculations for taxes and fees" (clause 14, paragraph 1, clause 17 PBU 18/02).

Every month, when income is recognized in accounting in the form of a gratuitously received right to use equipment, the specified deductible temporary difference and deferred tax asset are reduced, which is reflected by the reverse accounting entry: Debit 68 - Credit 09 (paragraph 2 of clause 17 of PBU 18/02).

In accounting, the value of a property right received free of charge is written off as an expense and forms an accounting profit (loss). Tax accounting does not provide for the recognition of such expenses. At the time of recognition of revenue from the sale of products (work) performed using the property provided to it under a loan agreement, a permanent difference and the corresponding permanent tax liability are reflected (clause

P. 4, 7 PBU 18/02). The permanent tax liability is reflected in the accounting records as a debit to account 99 “Profits and losses” (in a separate sub-account) in correspondence with account 68.

The scheme of accounting entries according to the second point of view described above looks like this: Contents of the transaction Debit Credit Amount,

rub. Primary

document The property was accepted for off-balance sheet accounting at the cost specified in the loan agreement 001 100 000 Acceptance certificate-

transfers

property The value of the property right received free of charge (the right to use property for 10 months) is reflected 97 98/2 100 000 Loan agreement.

Accounting

certificate-calculation The deferred tax asset is reflected (RUB 100,000 x 24%) 09 68 24,000 Accounting

certificate-calculation During the term of the loan agreement (10 months) as of the last date of the expired month Part of the cost of the property right is written off as expenses for ordinary activities 20 97 10 000 Accounting

reference calculation Part of deferred income is recognized as non-operating income 98/2 91/1 10,000 Accounting

certificate-calculation Deferred tax asset reduced (RUB 10,000 x 24%) 68 09 2,400 Accounting

certificate-calculation Reflects the cost of work performed (excluding other expenses) 90/2 20 10 000 Accounting

certificate-calculation Reflects permanent tax liability (RUB 10,000 x 24%) 99 68 2,400 Accounting

certificate-calculation At the end of 10 months from the date of receipt of the property The property was returned to the lender and written off 001 1,000,000 Certificate of acceptance and transfer from off-balance sheet accounting of property

When choosing a method for accounting for property received under a loan agreement, the chosen procedure should be fixed in the accounting policies of the organization.

Income tax.

The position of officials on the issue of including rent savings in income is set out in letters from the Ministry of Finance of Russia, which state that a taxpayer receiving property under a loan agreement must include in non-operating income (clause 8 of Article 250 of the Tax Code of the Russian Federation) income in the form of gratuitous received right to use property. Its size must be determined based on market prices for renting identical property (Letters of the Ministry of Finance of Russia dated 06.06.2006 N 03-03-04/4/100, dated 04.19.2006 N 03-03-04/1/359, dated 02.17.2006 N 03-0304/1/125).

A similar position is set out in paragraph 2 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98. It is also based on the fact that under an agreement for gratuitous use, the lender transfers property rights to the borrower, and the amount of income must be calculated based on market prices determined according to the rules of Art. . 40 Tax Code of the Russian Federation.

The opposite point of view is contained in the Resolutions of the Federal Antimonopoly Service of the Central District dated September 2, 2004

N A64-660/04-16, Moscow District dated 02/17/2006 N KA-A40/13265-05, Northwestern District dated 03/07/2006 N A56-42032/04.

During operation, the borrower is obliged to maintain the item received for free use in good condition and bear all costs of its maintenance. The taxpayer can take such expenses into account as expenses that reduce taxable profit in accordance with paragraphs. 2 p. 1 art. 253 of the Tax Code of the Russian Federation, as expenses associated with the maintenance and operation, repair and maintenance of fixed assets and other property, subject to the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (Letters of the Ministry of Finance of Russia dated July 25, 2006 N 03-11-05/187, Department of Tax Administration of Russia for Moscow dated March 31, 2004 N 26-12/22143, Resolution of the Federal Antimonopoly Service of the Volgo-Vyatka District dated October 25, 2004 N A43-12307/ 2004-35-128).

Property received under a loan agreement is not recognized as depreciable by the borrower, since it does not belong to him by right of ownership. Therefore, the borrower does not accrue depreciation on this property.

Property tax.

Property on the borrower's balance sheet is not taken into account. Therefore, in accordance with paragraph 1 of Art. 374 of the Tax Code of the Russian Federation, the borrower does not have to pay property tax (Letter of the Ministry of Finance of Russia dated May 15, 2006 N 03-06-01-04/101, Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated May 24, 2006 N A11-7933/2005-K2-25/ 358).

When the owner organization transfers fixed assets or other property under an agreement for gratuitous use (loan), these objects or other property will continue to be listed on its balance sheet.

In accordance with the current Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting for financial and economic activities of organizations and Instructions for its application”, Fixed assets belonging to the organization (including those leased or for free use) are accounted for in account 01 “Fixed Assets”.

Property transferred for use free of charge is subject to separate accounting by the transferring party. Thus, property transferred free of charge for use to another party is subject to accounting with the lender on account 01 “Fixed assets” subaccount “Fixed assets transferred for free use” and 02 “Depreciation of fixed assets” subaccount “Depreciation of fixed assets transferred for free use” "

The transferor will have to make the following entries for accounting purposes:

01-1 “Fixed assets”;

01-2 “Fixed assets transferred for free use”;

02-1 “Depreciation of fixed assets”;

02-2 “Depreciation of fixed assets transferred for free use.”

Analytical accounting is maintained separately for each inventory item of fixed assets. At the same time, the construction of analytical accounting should provide the ability to obtain data on the storage locations of fixed assets (borrowers).

For accounting purposes, during the useful life of an object of fixed assets, depreciation is not suspended, except in cases where it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the period of restoration of the object, the duration of which exceeds 12 months (clause 23 of PBU 6 /01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n “On approval of the accounting regulations “Accounting for fixed assets” PBU 6/01”).

Based on this, it turns out that for an object of fixed assets transferred for free use (under a loan agreement), depreciation continues to be reflected for accounting purposes of the organization, regardless of the fact that the fixed asset is transferred from the main production process.

However, in this case, it should be taken into account that an item of fixed assets transferred for free use is not used by the organization in the main production process, and, therefore, the amount of depreciation accrued on this item is not an expense for ordinary activities that forms the cost of sales ( paragraphs 5, 8 PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On approval of the Accounting Regulations “Organization Expenses” PBU 10/99”) (hereinafter referred to as PBU 10/99).

Thus, the amounts of depreciation accrued on an item of fixed assets transferred under a loan agreement are reflected in the organization’s accounting records as other expenses in account 91 “Other income and expenses” subaccount 91-2 “Other expenses” (clause 4 of PBU 10/99 ).

Example 1.

Sigma LLC, under a gratuitous use agreement (loan agreement), transferred an object of fixed assets for a period of 9 months.

The book value of the object is 25,000 rubles;

The amount of accrued depreciation is 11,500 rubles.

Previously, Sigma LLC leased out this fixed asset, with a monthly rent of 1,300 rubles (excluding VAT).

The monthly amount of depreciation for the transferred fixed asset is 250 rubles. During operation, the borrower carried out a major overhaul of the fixed asset facility. According to the agreement, the obligation to carry out repairs is assigned to the lender (Sigma LLC). The cost of the overhaul was 2,596 rubles (including VAT 396 rubles):

End of the example.

The receipt and transfer of property for gratuitous use in accounting is reflected on the basis of an act of acceptance and transfer of property in the form approved by Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets.”

The act must indicate the nomenclature of the property transferred for free use, its value agreed upon by the parties, it is advisable that the transferred property have an inventory number. The acceptance certificate must be signed by representatives of the parties.

Property received by an organization under an agreement for gratuitous use (loan agreement), which continues to be the property of the lender, is accounted for by the organization (borrower), according to the Chart of Accounts on the off-balance sheet account “Leased”, in the assessment specified in the agreement for gratuitous use.

In accordance with Article 695 of the Civil Code of the Russian Federation, the borrower is obliged to maintain the thing received for gratuitous use in good condition, including carrying out routine and major repairs, and bear all the costs of its maintenance, unless otherwise provided by the gratuitous use agreement.

According to paragraphs 5, 7 of PBU 10/99, expenses for maintaining fixed assets in good condition, including an object received under a free use agreement (loan agreement), are expenses for ordinary activities. In particular, the composition expenses from ordinary activities of VK appear:

Expenses for the purchase of fuels and lubricants necessary for the operation of a freely used vehicle, repair of this vehicle;

Current and major repairs of office premises, which the organization uses free of charge on the basis of a concluded agreement, operating costs for its maintenance. These expenses in accounting are reflected on the corresponding balance sheet accounts in the amount of actual expenses incurred and are not subject to standardization;

Other similar expenses incurred in accordance with concluded contracts and confirmed by appropriate primary documents.

Expenses for maintaining property in good condition are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in cash and other forms or the amount of accounts payable, determined on the basis of the price and conditions established by the agreement between the organization and the specialized organization carrying out repairs ( clause 6 of PBU 10/99).

This position is expressed in the Resolution of the Federal Antimonopoly Service of the West Siberian District dated September 24, 2003 in case No. Ф04/4850-1421/А46-2003. The Arbitration Court of the West Siberian District considered the case between the tax inspectorate for the Central Administrative District No. 2 of the city of Omsk and Zapsibzernoprodukt LLC. The Tax Inspectorate believes that the costs of maintaining leased property received free of charge from individuals who are not entrepreneurs are not included in the product. In connection with this, the organization assessed additional income tax. Having considered the case materials, the court decided that the organization used transport in the production activities of the organization. The use of transport was carried out on the basis of contracts for free use for production purposes. And therefore, the organization’s attribution of costs for the purchase of spare parts and vehicle repair costs to the cost of products (works, services) is legitimate.

If the property received under a free use agreement is used for the management needs of the organization, then the costs of its current repairs in accordance with the Instructions for the use of the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for financial accounting - economic activities of organizations and Instructions for its application” are reflected:

The borrowing organization maintains analytical records for each lender separately, as well as separately for each object of fixed assets received for free use.

You can find out more about issues related to free operations in the book of JSC “BKR-Intercom-Audit” “ Free operations».

With the entry into force of the provisions of Federal Law No. 83-FZ dated 05/08/2010, budgetary and autonomous institutions that receive subsidies from budgets for the implementation of state (municipal) tasks are not participants in the budget process. In this regard, the usual procedure for recording the movement of non-financial assets between state (municipal) institutions of various types and institutions that receive subsidies has changed. In the article, 1C methodologists consider the procedure for recording the transfer of non-financial assets in accounting and reporting, and also give recommendations on how to register their movement in the 1C: Public Institution Accounting 8 program.

The procedure for recording the transfer of non-financial assets (NFA) in accounting and reporting has changed due to innovations introduced by Federal Law No. 83-FZ dated 05/08/2010 “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions." Since budgetary and autonomous institutions are no longer participants in the budget process, such facts of the economic life of institutions as:

• free receipt of material assets by budgetary and autonomous institutions from government institutions and the founder (the main manager of budgetary funds);
• free receipt of material assets by state institutions from budgetary and autonomous institutions;
• settlements between the founder (the main manager of budgetary funds) and the budgetary (autonomous) institution for the centralized supply of material assets;0
• free receipt of material assets by budgetary and autonomous institutions as part of the movement of objects between institutions

must be recorded as accounting entries in correspondence with accounts 040110180 (receipt) and 040120241 (departure). At the same time, these transactions are not subject to reflection in the Certificates (f. 0503125) and Certificates (f. 0503725), since the consolidation of budget reporting of recipients of budget funds and accounting reports of budgetary (autonomous) institutions is not currently provided for.

Reflection in accounting for the transfer of NFA

Thus, from January 1, 2011 (from the date of entry into force of the Unified Chart of Accounts), account 030404000 is not used to reflect calculations for transfers of financial and non-financial assets between institutions of different types, as well as between institutions receiving subsidies, budgetary and autonomous.

Thus, any transfer of financial and non-financial assets between institutions of different types, as well as between institutions receiving subsidies, budgetary and autonomous, is reflected using accounts 0 401 20 241 (upon disposal) and 0 401 10 180 (upon admission).

In this case, regardless of the fact that depreciation on a non-financial asset is fully accrued, the book value of the object and the amount of accumulated depreciation on it are transferred.

Reflection of the movement of NFA between institutions in “1C: Public Institution Accounting 8”

In the program “1C: Public Institution Accounting 8”, operations on the movement of non-financial assets between state (municipal) institutions are documented with the following documents:

Free receipt of fixed assets and intangible assets, operations: Free receipt of fixed assets (other) (106.x1 - 401.10.180), Free receipt of fixed assets (other) (101.xx - 401.10.180), Free receipt of intangible assets (other) (106.x2 - 401.10.180), Free receipt of intangible assets (other) (102 - 401.10.180);

Write-off of an inventory item (gratuitous transfer), operations: OS: gratuitous transfer to organizations (401.20.240 - 101.XX), intangible assets: gratuitous transfer to organizations (401.20.240 - 102.01);

Write-off of household inventory, operation Free transfer to organizations (401.20.240);

Write-off of library collections, operation Transferred free of charge to organizations (401.20.240);

Transfer of capital investments (Write-off of fixed assets from the customer's warehouse), operations: Disposal of fixed assets by gratuitous transfer (401.20 - 106.x1), Disposal of intangible assets by gratuitous transfer (401.20 - 106.x2);

Receipt of materials, other, operation Free receipt (other) (10X - 401.10.180);

Transfer of materials to third parties, operations: Free transfer to organizations (401.20.240 - 105.00), Free transfer of investments to organizations (401.20.240 - 106.xP).

When posting documents, accounting records will be generated:

On admission

Debit 0.101.00.300 Credit 0.401.10.180 Debit 0.401.10.180 Credit 0.104.00.400

Upon departure

Debit 0.401.20.241 Credit 0.101.00.400 Debit 0.104.00.400 Credit 0.401.20.241

Reflection of the transfer of property in Certificates f. 0503725, f. 0503125

Regulatory documents do not provide for the preparation of unified consolidated reporting for institutions of all types - state-owned, budgetary and autonomous. The budget reporting of participants in the budget process and the accounting reporting of budgetary and autonomous institutions are consolidated separately.

Certificate of consolidated settlements of the institution (f. 0503725) is formed only by the head institution and its separate divisions to determine interrelated indicators that are subject to exclusion when the head institution prepares consolidated statements (clause 23 of the Instructions on the procedure for compiling and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n).

Help on consolidated settlements (f. 0503125), hereinafter - Certificate (f. 0503125), is generated by the recipient of budget funds, the administrator of sources of financing the budget deficit, the administrator of budget revenues to determine interrelated indicators that are subject to exclusion when forming by the chief manager, manager of budget funds, chief administrator, administrator exercising individual powers of the chief administrator , sources of financing the budget deficit, the chief administrator, an administrator exercising individual powers of the chief administrator, budget revenues, a financial authority, consolidated forms of budget reporting (clause 23 of the Instructions on the procedure for drawing up and submitting... reports on the execution of budgets of the budget system of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n).

Accordingly, the specified Certificates of Consolidated Settlements are not drawn up for transfers of financial assets and NFA between institutions of different types, as well as between institutions receiving subsidies, budgetary and autonomous.

Off-balance sheet account 26 “Property transferred for free use” takes into account property transferred by an institution (executive authority) for free use under agreements for free use (loans) in the manner prescribed by Chapter.

36 Civil Code of the Russian Federation.

In accordance with paragraph 1 of Art. 689 of the Civil Code of the Russian Federation, under an agreement for gratuitous use (loan agreement), one party (the lender) transfers property for gratuitous use to the other party (the borrower). The borrower, in turn, undertakes to return the property in the condition in which he received it, taking into account normal wear and tear or in the condition stipulated by the contract.

Accordingly, rules similar to the rules of a lease agreement apply to a gratuitous use agreement.

The right to transfer a thing for free use belongs to its owner and other persons authorized to do so by law or by the owner.

Property transferred under agreements for gratuitous use (loans) is accounted for in off-balance sheet account 26 in order to ensure proper control over its safety, intended use and movement (Table 193).

Analytical accounting for off-balance sheet account 26 is maintained in the Card of quantitative and total accounting of material assets (f. 0504041) in the context of users, locations, by type of property in the structure of analytical groups for accounting for property objects provided for in clause 37 of Instruction No. 157n, its quantity and value .

Acceptance of property objects into off-balance sheet account 26 is carried out on the basis of the Act on the acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001), the Act on the acceptance and transfer of a building (structure) (f. 0306030) at the cost indicated in the act.

The value of property items is written off from off-balance sheet accounting when it is returned by the user on the basis of an acceptance certificate, as well as when it is written off - on the basis of the Act on the write-off of fixed assets (except for motor vehicles) (f. 0306003), the Act on the write-off of motor vehicles ( f. 0306004).

Table 193

Accounting records

for accounting of property transferred for free use

More on the topic 18.24. Property transferred for free use (account 26):

1. Current accounts of education, distribution, redistribution and use of income
2. Insurance of property pledged to a credit union
3. 2.2. Legal significance of the system of state registration of rights to real estate and transactions with it to protect the interests of participants in housing mortgage lending.