To which items should the expenses be attributed? Electrical installation work kosgu

When an institution acquires property, the accountant is faced with the question of where to classify it: to inventories under article KOSGU 340 or fixed assets under article KOSGU 310. Since 2019, article KOSGU 340 has been detailed and determining the distribution of expenses has become even more difficult. We provided recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.

The classification of operations of the public administration sector has been used in the accounting of government, budgetary and autonomous institutions since 01/01/2019 in accordance with the new Instruction 209n, approved by order of the Ministry of Finance dated 11/29/2017. We tell you what changes have occurred in KOSGU 310 and 340, how to correctly determine the article for certain types of assets.

In 2019, the KOSGU and KVR compliance table was adjusted several times, download the latest edition:

Transcript 310 KOSGU

This item includes expenses under contracts for the acquisition, construction or production of fixed assets, as well as for modernization (with or without additional equipment), reconstruction and expansion. If expenses are incurred that increase the cost of a building leased or used for free, they should also be attributed to code 310. Guidelines for the application of 209n (Letter of the Ministry of Finance dated June 29, 2018 No. 02-05-10/45153) clarify that for this The article also applies to the acquisition of dilapidated housing in houses subject to demolition, purchased from the owners.

The recommendations indicate that when choosing an article, you can be guided by the OK 034-2014 classifier (CPES 2008), put into effect on February 1, 2014. You should take into account Instruction 157n, which states that OS does not include:

1. Items whose service life is less than 12 months.
2. Finished products.
3. Assets, in accordance with 157n related to the Ministry of Health.
4. Assets in transit.
5. NFA that are part of unfinished capital investments.

The criteria by which an asset can be accepted for accounting as fixed assets are set out in the federal standard “Fixed Assets”. The most significant of them:

• useful life is more than 12 months;
• performing an independent function;
• the possibility of future economic benefits or service potential.

Transcript 340 KOSGU

In the new Instruction 209n, Article 340 has been detailed; read more about it in a separate article. Now the increase in the cost of inventory should be attributed to the following sub-items:

• 341 – medicines and used for medical purposes by the Ministry of Health;
• 342 – food products;
• 343 – fuels and lubricants;
• 344 – building materials;
• 345 – soft equipment;
• 346 – other working inventories (materials);
• 347 – Ministry of Health for capital investment purposes;
• 349 – other single-use inventories.

Other working inventories include:

• special equipment for R&D;
• spare parts for cars, computers, information and computing systems;
• kitchen utensils;
• young animals;
• blank products;
• other MH.

Almost all articles of KOSGU correspond to synthetic accounts for accounting for materials, except for 347 and 349. 347 should reflect the receipt of materials, including construction materials, for major repairs. In this case, purchases must be made according to CWR 243. Code 349 takes into account materials that were previously classified as KOSGU:

• – strict reporting forms;
• – bottled water, if the organization does not have a central water supply, or the results of the study revealed that the water does not comply with sanitary standards;
• souvenir and gift products not intended for resale.

Materials based on Instruction 157n include the following assets, the useful life of which exceeds 12 months:

• equipment intended for installation;
• precious metals for prosthetics;
• disabled equipment intended for transfer to the population;
• building structures for installation;
• young animals;
• perennial plantings;
• container;
• bed sheets;
• rental items;
• fishing gear;
• forest roads subject to reclamation.

Definition of KOSGU article

Sometimes it is difficult to determine under which public sector transaction code an asset should be accounted for. The organization must have a permanent commission that makes decisions on the basis of Instruction 157n, Order 209n, methodological recommendations, classifiers of products and fixed assets, and federal standards. Her conclusion will help you communicate with the inspectors.

Later in the article we will look at examples of reflecting expenses under KOSGU 310 and 340. But since the new Instruction 209n has been in effect since 2019, we advise you to test yourself on the use of other articles of KOSGU. See an overview of the most popular controversial issues regarding the attribution of expenses according to KOSGU from the practice of your colleagues.

Battery

In budgetary institutions, this asset is most often used in vehicles; it is a spare part, and therefore belongs to the Ministry of Health. Should be taken into account according to KOSGU 346 - other materials. When installed during repairs, it is written off as the current expenses of the institution and accounted for in off-balance sheet account 09. It is taken into account in a separate card; when written off, it must be taken in for recycling.

First aid kit

According to the all-Russian classification of products by type of economic activity (OK 034-2014 (KPES 2008)), a first aid kit belongs to the category of materials used for medical purposes. This is also stated in the methodological recommendations of the Ministry of Finance. Should be taken into account according to KOSGU 341.

Road signs

In the all-Russian classifier of fixed assets (OK 013-2014 (SNS 2008)), there are no road signs as an independent OS object. The document states that the signs are included in a single structure - the road. In this regard, road signs can be considered as a structure intended for installation and taken into account under Article 344.

Hole puncher

Based on Instruction 157n, office supplies belong to the Ministry of Health and are accounted for in account 0 105 36 000. As an example, paper, pencils, pens, rods, etc. are given, that is, consumables.

The hole punch has a service life of more than a year, according to this parameter it belongs to the OS category, it should be taken into account according to KOSGU 310. The cost of the hole punch is most likely less than 10,000 rubles, so upon commissioning it will be written off to an off-balance sheet account.

Hard drive

If an institution purchases a hard drive for installation on a computer, then it is a component or spare part and upon receipt must be accounted for using code 346. When assembling a PC from purchased components, the cost of the hard drive is charged to account 0 106 00, where the book value of the new fixed asset is formed. When using a hard drive to replace a damaged or outdated one, it is written off as operating expenses or prime cost and does not increase the cost of the OS.

An external hard drive intended for the accumulation and storage of information must be classified under Article 310, because this OS object can be used separately from a PC, and its useful life exceeds 12 months.

Charger

This voltage converter usually comes with a phone, smartphone, tablet or other gadgets. It belongs to components, therefore it must be taken into account according to KOSGU 346.

Making a banner

If the contractor makes a banner from his materials and installs it in the designated place as part of the contract for the provision of advertising services, payment is made according to code 226.

When purchasing a banner, the question of classifying it as OS or MH should be considered by a commission. It is necessary to take into account the quality of the material and the content of the inscription. If a banner was made for an event (for example, it advertises a theater tour), it should be taken into account according to KOSGU 346, because it will be used for less than 12 months.

If the banner contains information that is relevant for a long time (for example, a list of services provided by a medical institution), it can be capitalized as a fixed asset under Article 310.

We have prepared a separate material about the classification of banners according to KOSGU>>

Key making

When making duplicate keys from contractor materials, expenses are incurred according to KOSGU 346 - increase in the cost of other material inventories. If the workpieces are purchased by the customer, the costs will be distributed:

• cost of materials - code 346;
• cost of work - code 226.

Making stamps

Seals and stamps belong to a special type of assets, the classification of which as fixed assets or inventories depends on the decision of the commission. The useful life cannot be accurately determined; sometimes it is necessary to change the seal due to changes in the information indicated on it. These assets are not listed in the OS classifier, but there is a group “Other material fixed assets not specified in other groups.”

You can highlight particularly important official seals with good equipment, stored by the manager, chief accountant, in the personnel service, and take them into account according to KOSGU 310. Seals of departments, corner stamps, stamps that storekeepers use to mark bed linen, and others can be attributed to code 346 .

Production of printed materials

Fixed assets include library collections and periodicals. All other printed products: forms, information leaflets, brochures, etc., are inventories and are accounted for under Article 346. From 2019, strict reporting forms should also be included in this code.

Making an evacuation plan

An evacuation plan made by a contractor using his own materials can be classified as both fixed assets and inventories. The commission must make a decision taking into account:

• expected useful life;
• placement method (removable, non-removable);
• presence of photoluminescent elements;
• other.

If the commission decides that the plan is a fixed asset, it must be taken into account according to KOSGU 310. As an MH, the evacuation plan must be classified under Article 346.

Download the cheat sheet with the latest changes in KOSGU:

Pay attention! It is important to use the correct KOSGU codes to avoid errors in accounting and reporting.

Making signs

Signs indicating the names of departments, offices and other rooms are attached to the door or the wall next to the door. Let's consider accounting when an institution buys ready-made signs. They cannot be used independently, so they can be considered as part of the structure to be installed. It should be taken into account according to KOSGU 346, like other material reserves, then an installation certificate should be drawn up and written off to the current expenses of the institution.

If an institution independently purchases materials and components for signs, and enters into an agreement with a contractor for their production, distribute the costs as follows:

• materials and components – KOSGU 346 “Increase in the cost of other working inventories (materials)”;
• production of signs - KOSGU 226 “Other works, services.”

Uninterruptible power supply

The service life of the uninterruptible power supply exceeds 12 months; it is used for personal computers and other office equipment. This asset is classified as fixed assets and must be accounted for according to KOSGU 310.

Printer cartridges

The cartridge is a spare part for the printer, therefore it must be taken into account as part of the inventory according to KOSGU 346. When installed, it must be written off as institutional expenses or cost. Cartridge refilling services fall under Article 225.

Switch

In the classifier of fixed assets (OK 013-2014 (SNS 2008)), the switch can be classified in the group “Communication facilities that perform the function of switching systems,” number 320.26.30.11.110. The useful life exceeds 12 months, so the asset must be accounted for as a fixed asset according to KOSGU 310.

Modem

A USB modem is an external device designed to provide Internet access. The useful life of the device is more than 12 months. It can run on any computer, is not tied to a specific object, and performs its own independent function. The costs of purchasing a modem should be charged to item 310.

Fire extinguishers

There are two types of fire extinguishers used in institutions:

• disposable;
• rechargeable.

They should be recorded using code 310 as fixed assets. In OKOF, fire extinguishers form a separate group under the number 330.28.29.22.110. The useful life of disposable ones, depending on the model, is from 5 years or more. The fact that after use in the event of a fire the fire extinguisher cannot be charged is not a basis for classifying it as consumables. After use, it can be written off according to the act, especially since these fixed assets will be taken into account off-balance sheet.

Sewing a suit

If an institution has entered into an agreement to sew stage costumes from the contractor’s material, the costs should be charged to article 310 or 345. Due to the fact that there are no instructions regarding costumes in the regulatory documents, the useful life of the assets should be determined. If it is more than 12 months, the suit is taken into account according to KOSGU 310, if less, then according to code 345.

Gas masks

Personal protective equipment belongs to special clothing and is a material stock. Gas masks should be taken into account under Article 345.

Lamps

Table and floor lamps that perform an independent function and have a useful life of more than a year are clearly classified as fixed assets and are accounted for under code 310. If lamps were purchased for the installation of a lighting system, they are electrical building materials and are included in KOSGU 344. After signing the completion certificate work, installed lamps are written off.

System unit

A computer is a complex of structurally articulated objects, representing a single whole and intended for a specific job. In the classifier of fixed assets, it is included in the group “Other office machines”, number 330.28.23.23. The system unit cannot perform its functions independently; it is a component part of the computer, therefore it is purchased and accounted for according to KOSGU 346. When the OS object is initially formed, the amount paid for the system unit will be included in the total book value through account 0 106 00. If the unit is purchased in As a spare part to replace a failed one, it is written off during installation as current expenses or cost.

Workwear

In instruction 157n, workwear is included in the list of soft equipment accounted for on account 0 105 35. It should be entered into accounting using KOSGU 345. This is also stated in the letter of the Ministry of Finance dated November 8, 2016 No. 02-05-11/65288.

See the tables for the standards for issuing employee uniforms.

Flags

Banners and flags are not included in the list of soft equipment related to material reserves in Instruction 157n. Based on the period of use and other parameters, they should definitely be classified as fixed assets and taken into account under Article 310.

Curtains and blinds

In Instruction 157n, there are no curtains and blinds in the list of soft inventory, which is taken into account in the account 0 105 35 000. The useful life of these assets exceeds 12 months, so they should be taken into account according to KOSGU 310. The Ministry of Finance, in a letter dated July 14, 2006 No. 02-14-11/1861, also defined curtains, blinds and car covers as fixed assets.

Electric meter

If an institution purchases meters and enters into an agreement for their installation, costs are distributed as follows:

• cost of received metering devices – KOSGU 346;
• installation cost – KOSGU 225.

The basis is clause 99 of Instruction 157n, which states that material reserves include equipment that requires installation and is intended for installation. Such equipment also includes control and measuring equipment.

In this article we will look into the question: “what is the connection between KOSGU (table for the classification of financial manipulations of the public administration sector) and “electrical installation work”. KOSGU is used by almost every institution that uses budget finances for its existence and development. The codes recorded in this table are responsible for certain income/expense groups. This classification system contains twenty characters in its full version in total. However, they do not always play any role, since autonomous institutions that do not participate in the budget process can apply in practice exclusively the last three classification categories. In total, the KOSGU system has eight main code groups, and each of them has several subarticles and individual nuances.

All the subtleties regarding the practical use of codes from the KOSGU classification table depend on the regulations of the Ministry of Finance of the Russian Federation, as well as on the managers of budget-type accounting.

Decoding KOSGU codes

The need to correlate certain types of expense/income with KOSGU identifiers is a fairly common occurrence, so in certain cases it is necessary to have this table at hand almost constantly. Next, we will outline the main decodings for the codes of this table, which are used most often in practice. The most complete list of classifiers can be found in the official order of the Ministry of Finance of Russia dated 2013 (No. 65n).

Visitors to our resource, studying the topic of expense/income classification, are most actively interested in the question “electrical installation work of KOSGU in the budget.” Therefore, we will consider separately the category “EXPENSES”, which includes EMR. As can be understood from the name of the category, this group contains items directly related to financial expenditure operations. So:

• 210 - category of labor costs, bonuses for these payments;
• 220 - allocation of funds to pay for services (transportation, utility and electrical work, rental and operation of property, etc.);
• 230 - servicing public debt;
• 240 - payments to specific organizations sent on a non-refundable basis;
• 250 - payments to budgets on a gratuitous basis;
• 260 - social security (pension accruals, benefits to individuals and legal entities);
• 290 - other expenses. This category implies budget expenditure that is not directly related to wages, fulfillment of debt obligations, or social security. This item includes payments of taxes, state duties and fees, calculations of fines, calculation of bonuses and scholarships, court costs, as well as similar costs.

Let's not ignore the code KOSGU 310, which is very interesting in its decoding. It includes all costs associated with the effect of increasing the price of fixed assets. Using this code, funds are spent to pay for government contracts, modernize property, and produce units of fixed assets using contractor material. The same class of expenses includes the distribution of funds for the complete acquisition of library collections and similar needs.

Costs for electrical installation work: KOSGU 225 or 226?

Identifier KOSGU 225 is responsible for all work processes performed and services provided regarding the maintenance of property. This code includes expenses including property maintenance and repair processes. In addition, this category is responsible for paying for services to keep roads clean (removing snow and garbage, for example), which are the responsibility of municipal authorities.

Identifier 225 KOSGU also includes the expenditure of budget funds on services:

• laundries;
• veterinary hospitals;
• for non-capital redevelopment;
• for installation of ventilation and alarm equipment;
• on museum restoration;
• on passportization;
• for charging printer cartridges.

In turn, KOSGU identifier 226 includes costs for paying for tasks that are not taken into account in codes 221-225, including electrical installation work. In addition to EMR, this expense item is responsible for paying for the provision of services:

• information technology;
• typographical;
• creating master plans;
• standard design;
• territory planning, creation of territorial zoning schemes;
• installation or expansion of local computing, security, fire and similar systems;
• complex commissioning works;
• property insurance;
• production or purchase of strict reporting forms;
• certification and inventory of buildings and structures.

In addition to the main points listed, the KOSGU code 226 contains about fifty more elements.

When and where is KOSGU used?

From the very beginning of 2016, the role of the expense classification table was changed. Since that time, instead of KOSGU codes, KVR (types of expenses) classifiers began to be used for payment, although the KOSGU table continues to appear in accounting and general reporting. The new rules affected both state institutions, autonomous and budgetary ones.

In addition, the rules of KOSGU were subject to changes regarding travel costs, as well as regarding profits from subsidies for government assignments of budgetary institutions. Now, in the process of drawing up a schedule for the next year, instead of putting down the KOSGU, the CVR is used. To pay for the purchase of goods, performance of work (including electrical installation) and provision of services, KVR codes 220, 240 are now used (242 is an exception).

Participants in the procurement process must thoroughly familiarize themselves with the table comparing the KVR and KOSGU codes, since their classifiers are not identical, and therefore the probability of making an error is quite high. It should be mentioned that to identify the required KVR code, you can perform a similar operation with KOSGU. The decision to assign expenses to certain items of the classifier can be made by accounting employees during a meeting of the relevant commission. The reasoning behind a particular article is recorded in written format.

The answer to the main question of the article

There are often questions on the Internet regarding the rules for applying KOSGU (or KVR) to the nuances of paying for the costs of electrical installation work and materials used in the process of performing these tasks. For example, if the object is not replaced, but a new one is purchased, to which it is necessary to provide a power supply network, and the estimate includes such details as wires, panels, sockets/switches and lamps, KOSGU classifier 226 “Other services and work” (Chapter V instructions of the Ministry of the Russian Federation dated July 1, 2013, No. 65n) will allow you to find out exactly what will be included in the estimate and how it will be calculated in the end.

In this article we will look at KOSGU codes. Let's learn about definitions from regulations and analyze the most common mistakes.

It is no secret that keeping records of transactions in government agencies is different from commercial organizations. This is due to the fact that in addition to standard legislative acts regarding accounting and tax accounting for government organizations, especially for budgetary institutions, there are a number of laws that maximally control their activities and regulate the definition of each operation through the use of special codes for quickly identifying it in the relevant control service.

KOSGU codes: disclosure of the term and concept

These codes are a classifier of income and expenses of government organizations and until recently they were used in payments to identify expenses. But for more than a year they have not been used for the purposes of payment and procurement procedures, but government agencies use them within the framework of internal accounting, including accounting, as well as in reporting.

The procedure for using the operation classifier

In the accounting department of any government agency you can find a table with transaction codes that apply to almost all accounting entries related directly to the main activities of the enterprise. In the classifier, all operations are grouped according to a single principle depending on their economic content. Moreover, each group has a more detailed classification (divided into sub-items) for income, expenses and budget financing. This simplifies the process of accounting and reporting.

Eight main groups have been approved at the legislative level; they represent very comprehensive articles that provide a general understanding of the completed or planned operation. The meaning of such groups is determined by the first digit of their three.

Detailing of operation classification codes

The articles listed above have a fairly comprehensive meaning, so in practice, for ease of planning, a more detailed list of articles is used. This detailing occurs already in the second character of the last three in the code. Detailing occurs according to the main areas of activity for income (there is also an article for accounting for other income), and these articles can be detailed, if necessary, by the third sign in order to separate the types of income:

110 – Group defined for tax revenues of a budget organization, which are transferred by tax agents within the established time limits and in the amount calculated within the framework of tax legislation;

130 – Group of income from paid services provided by a government agency to the population and other organizations;

160 – Group of income from the transfer of insurance premiums established by tax legislation;

180 – Group of other expenses, defined for all expenses that were not included in previous items.

Similar detailing is provided for other groups, including expenses of a government agency. Until recently, these codes in terms of determining costs were used when creating a procurement plan:

210 – A group defined for all expenses related to the salaries of employees of a given government institution, while this article also has detailing in the third digit;

211 – Expenses associated with the remuneration of employees, which takes into account all expenses that are, in one way or another, associated with this area of ​​spending funds of a state institution, except for insurance premiums and all other expenses determined by tax legislation;

213 – Expenses related to the remuneration of employees who were not included in the previous article, which include all transfers to budget funds and tax liabilities;

220 – The group is intended to account for all expenses for purchased works, services, rent, etc. At the same time, like other groups, this group of expenses is detailed in the third digit;

260 – Expenditures on social security of the population, which include pensions, medical, insurance and other benefits, as well as other obligations of budgetary institutions to the population;

290 – A group of other expenses that, for objective reasons, were not included in the previous items, and this expense item should not exceed ten percent of the total amount of expenses.

Regulatory acts governing KOSGU

The table describes legal acts:

Application of the classification of operations in the work of government agencies

As mentioned above, this classifier is used in government agencies in several cases:

1. In accounting and reporting for maintaining and controlling all internal activities of the institution, as well as for public finance statistics;
2. When paying, in the process of filling out a payment order, the corresponding transaction code and payment purpose are indicated;
3. In the procurement plan, when forming a procurement plan for each expense item, a specific code from the classifier is assigned.

Expense type codes as an alternative to KOSGU

At the beginning of 2016, changes took place initiated by the Ministry of Finance, which defined a new classification system for indicating the purpose of payment in the payment order and drawing up the procurement plan in order to formulate a planned budget for organizations engaged in the public sector. Currently, expense type codes are used for these purposes. At the same time, this new system provides more detailed detail for some items.

KOSGU in the payment order

Typical errors in using KOSGU

Mistake #1. Distortion of statistical data

An incorrect code from the classifier will ultimately lead to errors in recording transactions in the organization's accounting records, as well as to distortion of statistical data when preparing reports. The existing classification system is quite simple and transparent, so if the payer has any questions regarding the definition of the code, it can always be clarified directly in the structural department of the institution to which the funds should be transferred.

Mistake #2. Formation of a procurement plan

Drawing up a procurement plan is probably the most difficult and painstaking work for any government agency. This is due to strict control by the inspection authorities of this particular aspect of the activities of institutions. Any error in the generated plan (incorrect transaction code) may lead to it not being agreed upon, and this may lead to many problems, the main one of which is failure to receive budget funds on time to pay off existing obligations.

Mistake #3. Payment using online systems

Nowadays, the need to leave the office or home to pay off your obligations is actively decreasing; to do this, you just need to use the online portal of the public service and make payments through the bank’s online application. But we must never forget that even in this case, it is always necessary to check the correctness of all details and codes from the classifier to prevent possible errors, as well as delays in the transfer of funds and payment identification.

Common questions and answers

Question No. 1. What KOSGU code is required to pay VAT?

Answer: When generating a payment order, all details of the payment purpose must first be clarified with the relevant tax service in order to avoid the possibility of making mistakes. For tax payments, code 130 is provided - this is tax revenue of budgetary organizations.

Question No. 2. Are there penalties for incorrectly linking KOSGU and KVR codes?

Answer: All possible combinations according to the two classifications are approved at the legislative level. It is necessary to clearly understand that these codes are used in the accounting of each specific government agency, which means that an incorrect code can lead to distortion of accounting data. Such violations may, of course, result in penalties.

Question No. 3. Are there any restrictions on the use of codes?

Answer: Yes, some codes are quite specific and therefore relevant only for specific institutions. The Ministry of Finance regularly publishes any changes or clarifications on the use of classifiers on its official website, so it is better to contact them there for all clarifications.

What KOSGU code should be used to reflect the expenses of a budgetary institution for payment of contracts for the purchase (production) of gift, souvenir, printed and letterhead products? How is the acquisition of souvenirs and their issuance during the event reflected in the accounting accounts?

Answer: In accordance with Directions No. 65n<1>expenses of a budgetary institution for payment of contracts for the purchase (production) of gift, souvenir, printed and plank products are reflected from January 1, 2016 according to expense type 244 “Other purchase of goods, works and services to meet state (municipal) needs.” In accounting, article 290 “Other expenses” or 340 “Increase in the cost of inventories” of KOSGU should be applied, depending on the economic content of the concluded agreement (see Letter of the Ministry of Finance of Russia dated 02/12/2016 N 02-05-10/7682).

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<1>Instructions on the procedure for applying the budget classification of the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n.

Rationale: According to the requirements of Directions No. 65n, Instructions No. 157n<2>in accounting, expenses for payment of purchase (manufacturing) contracts:

– gift and souvenir products not intended for further resale should be reflected in Article 290 “Other expenses” of KOSGU. At the same time, the category of gift products includes greeting cards and inserts for them, greeting addresses, certificates of honor, letters of gratitude, diplomas and certificates of laureates of awarding competitions, etc., flowers. However, this list is not closed;

– objects of non-financial assets (necessary to ensure the performance of the functions of the purchasing institution), belonging to the category of material reserves (including printed products (except for products intended for acquisition of library collections) and blank products (except for strict reporting forms)), – under Article 340 “Increase in the cost of inventories.”

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<2>Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.

Example. A budgetary institution uses blank products (forms, cards, magazines). The organization entered into an agreement with the printing house for the production of blank products in the amount of 70,000 rubles. Payments are made by transferring an advance payment in the amount of 30% of the contract amount. In addition, the organization purchased greeting cards from the Rospechat branch by bank transfer in the amount of 3,000 rubles. All expenses were made at the expense of a subsidy allocated for the implementation of the state task.

Thus, taking into account the norms of clauses 128, 129 of Instruction No. 174n<3>The purchase of blank products will be reflected in accounting as follows:

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