Often there are doubts when choosing between 225 and 310 KOSGU (between repair and modernization (reconstruction, retrofitting), as well as between 225 and 226 KOSGU. Why such difficulties arise and how to "get out of the water", let's look at the example of working situations.

What to Consider

According to Instructions No. 180n, subsection 225 “Works, services for the maintenance of property” includes expenses for payment for contracts for the performance of work, the provision of services related to the maintenance, maintenance, repair of property received on lease or under the right of operational management and in the state treasury of the Russian Federation. Federation, subject of the Russian Federation, In particular, these are the costs of:

keeping rooms, buildings, yards, other property clean (cleaning and removal of snow, garbage; disinfection, disinfestation, deratization, aeration; sanitary and hygienic service, washing and cleaning (dry cleaning), etc.);

repair (current and capital) and restoration of non-financial assets;

fire-fighting measures related to the maintenance of property (fire-retardant treatment, charging fire extinguishers, etc.);

expenses for payment for works (services) carried out in order to comply with regulatory requirements for the operation (maintenance) of property, as well as in order to determine its technical condition;

conducting bacteriological studies of indoor air, as well as other non-financial assets (dressings, tools, etc.);

putty, pasting windows;

catering services for animals in operational management, as well as their veterinary care;

Refilling cartridges;

other similar expenses.

Example 1

The institution reflected the expenses for computer equipment, which was necessary in order to confirm the malfunction of the computer and write it off, under subarticle 226 of KOSGU.

The accountant motivated the choice of subarticle 226 of KOSGU by the fact that this examination is not related to operation. However, in Instructions No. 180n, as part of subarticle 225 of KOSGU, it is indicated: an examination of the technical condition of objects of non-financial assets, carried out in order to ... determine the possibility of further operation ... Therefore, the costs should have been reflected in code 225 of KOSGU.

The same institution regularly pays for work on "testing dielectric galoshes and rugs." In full accordance with the principles of application of subarticle 225 of KOSGU, these works are paid as maintenance of property.

Example 2

The institution reflected the payment for the work on “sealing the water meter” under sub-article 225 of KOSGU Despite the fact that the water meter is not registered as a separate object, the KOSGU code was chosen correctly.

In Instructions No. 180n regarding the application of subarticle 225 of KOSGU, it is noted: state verification, certification, branding of measuring instruments. The fact of sealing the water meter confirms that it is in the operational management of the institution.

Similarly, in relation to such a type of work as "electrical measurement and testing of electrical wiring parameters", payment should be made according to code 225 of KOSGU.

Example 3

The administration of a rural settlement for "collection, transportation, disposal of waste", the subject of which was the collection and removal of garbage from the streets and other public places on the territory of the settlement.

The accountant made an erroneous decision to reflect these expenses in sub-item 226 KOSGU, although collection, export and household items belong to code 225 KOSGU.

Regardless of whether such property located within the boundaries of the lands of the settlement is registered as property, it is actually in the use of the settlement.

In addition, in paragraph 19 of Art. 14 of the Federal Law of October 6, 2003 No. 131-FZ “On the General Principles of Organizing Local Self-Government in the Russian Federation” states that the settlement’s authority includes organizing the improvement of the territory.

Therefore, it is necessary to reflect expenses under sub-article 225 of KOSGU.

We emphasize that none of the regulatory documents on the application of KOSGU contains an indication that subarticle 225 can apply exclusively to property reflected on balance sheets or institutions. It is only determined that we are talking about property owned, operational management or use.

Example 4

The administration of the rural settlement purchased a chainsaw for the purposes of landscaping. In accordance with clause 51 of Instruction No. 157n, the chainsaw is classified as inventory and purchased under code 340 of KOSGU. According to the accounting, the chainsaw was decommissioned upon transfer to operation. As a result, the object is missing both on the balance sheet and

Nevertheless, the repair of the chainsaw should be reflected in code 225 of KOSGU, since the right to use it has not ceased. The fact of the repair confirms that the repaired object exists and is used by the institution.

About repair

In 2009, in the letter dated July 21, 2009 No. 02-05-10/2931 “On the submission of Methodological recommendations on the application of the classification of operations in the public administration sector” (currently no longer valid), the definition of the concept of “repair” was given for the first time. It was understood as a complex of repair and construction and repair and restoration works, carried out, among other things, in order to eliminate malfunctions (restoring working capacity) of non-financial assets.

This wording was also preserved in Directives No. 180n: repair is, in particular, troubleshooting, restoring the performance of property, restoring or maintaining original characteristics. Let's see how this definition works in practice.

Troubleshooting objects: the car's engine is out of order, the car can't move.

Recovery of operational indicators of objects:

the car is still driving, but the engine power has noticeably dropped, fuel consumption has increased sharply, oil waste is significantly higher than the norm;
the printer is still printing, but the print quality is poor, the printouts are fuzzy, with stripes;
the window frames are still intact, but have dried up so much that it is impossible to open them and ventilate the room.

Example 6

Computer hard drive failedHDD) with a capacity of 80 GB. At the time of the repair, there are no longer any discs with a capacity of less than 250 GB for sale. The result was an improvement in computer performance. However, the root cause of replacing the hard drive was to fix the malfunction, so this operation is not an upgrade and refers to code 225 of KOSGU.

In accordance with the definition of the concept of repair, introduced by the Ministry of Finance of Russia, an end was put to numerous conflicts over the correct classification of work to replace (repair) windows, doors, gates, elements of the heating system. As well as water supply, sewerage, sewage, lighting systems (including radiators, faucets, sinks, toilet bowls, lamps and other household items that are not separate inventory items) included in the cost of the building.

Example 7

The institution entered into a contract for the replacement of a failed heating boiler in a building that is under operational management and is listed in the budget accounting. The boiler was registered as a separate inventory item of fixed assets. The new boiler was purchased under a separate contract.

In accordance with the norms of Instruction No. 157n (clause 118), the heating boiler is not an independent fixed asset, but belongs to inventories. Therefore, you must first correct the error in accounting: reverse the operation of accepting the boiler for accounting as an object of fixed assets and reflect the corrective entry for posting the old boiler as inventories and then write it off as an increase in the cost of the building.

Since the purpose of the dismantling of the old and new boiler was to restore the operational characteristics of the building, all of these works should be attributed to subsection 225 of KOSGU

A new boiler purchased under a separate agreement should be paid for at the expense of article 340 of KOSGU, and after installation - written off using code 272 of KOSGU.

If repairs (replacement) are carried out by contractors under contracts concluded by state (municipal) institutions in order to restore the performance of buildings and structures, then such work should be paid for under code 225 KOSGU. Even if the contractor indicated in the documents the list and cost of the materials he used.

With regard to the maintenance and repair of unified functioning systems (local area networks, fire and security alarms, access systems to the premises and video surveillance, etc.), which are part of individual objects of non-financial assets, Instructions No. 180n also prescribe the use of code 225 KOSGU . Even if such systems are not reflected in accounting as a separate inventory object.

In relation to buildings and structures, repair work includes:

finishing works (repainting, replacement of coatings without changing the main functional characteristics);
non-capital redevelopment of premises;
restoration works (with the exception of works that are in the nature of reconstruction, modernization, additional equipment and leading to significant improvements to objects).

Pushing away from the goal

In order to clearly distinguish which expenses should be reflected in code 225, and which in code 310 KOSGU (repair or reconstruction (modernization, retrofitting)), one should start from the root cause (purpose) of the work. If the goal is to improve the characteristics of a serviceable object, then such expenses do not apply to code 225 of KOSGU.

Example 8

The institution has acquired a new accounting program. The first month of its operation showed that, although the computer on which it was installed is in good order, its technical characteristics are insufficient for the effective use of the accountant's working time: the processor is slow and there is not enough RAM.

Work to improve the computer cannot be attributed to subarticle 225 of KOSGU, since their reason is not the restoration of the working capacity of the computer itself (the old accounting program works, as before, successfully).

Thus, the work should be paid for under code 310 of KOSGU as modernization or additional equipment, depending on the scope of work.

Not all property is reflected in 225

In order to clearly distinguish which expenses should be paid under code 225, and which - under code 226 KOSGU (property maintenance or other services), it should be borne in mind that not all work and services related to property fall under subsection 225 KOSGU :

maintenance is understood as work carried out with property that is in operation, therefore, installation work (when the property has not yet been put into operation (payment according to 226 KOSGU)), dismantling (the property is no longer in operation (226 KOSGU)) do not belong to the subsection 225 KOSGU;
maintenance of property does not include services not directly related to its operation or maintenance of its operational characteristics: storage (226 KOSGU), transportation (222 KOSGU), (226 KOSGU).

Example 9

The State Labor Inspectorate for a constituent entity of the Russian Federation purchased a car. The car dealership-seller, under a separate agreement, performed additional work: polishing the body, headlights; reprogramming the automatic transmission controller.

Contrary to the opinion of the accountant, at the request of the treasury body, payment was made under sub-article 225 of KOSGU, although the operation should have been reflected in code 226 of KOSGU

In the situation described, the employee of the treasury body formally approached the issue of choosing the KOSGU code. Indeed, if we consider the scope of the work performed, then, as a rule, such work is performed to restore the characteristics of the car. Of course, from the documents submitted to the Treasury, it was not clear that the car was new. But the accountant gave oral explanations that the employee of the treasury did not take into account.

According to Instructions No. 180n, subarticle 225 of KOSGU includes work carried out in order to maintain and (or) restore the functional, user characteristics of an object. With regard to the new object, there can be no maintenance or restoration, therefore, there are no grounds for applying subarticle 225 of KOSGU.

To prevent such a situation, it was necessary to formulate an agreement with a car dealership in such a way that it contained a direct indication that the car was new.

Other cases

Also, subarticle 225 of KOSGU does not include:

acquisition by a state (municipal) institution of inventories for the purpose of repairs, made under separate agreements (340 KOSGU);
payment for services to maintain (restore) the performance of computer programs (226 KOSGU);
commissioning works "idle" (capital works,
226 KOSGU));
development of design documentation for repairs (226 KOSGU).

When carrying out scheduled maintenance of the car in a car dealership according to the documents provided, in addition to performing work, the contractor used up spare parts (spark plugs, filters, gaskets), fuels and lubricants (engine and transmission oil) and process fluids (antifreeze, brake fluid). The treasury authority demanded that the institution pay separately for inventories under article 340 of KOSGU, and for work - under sub-article 225 of KOSGU. This requirement is erroneous and is due to a misunderstanding of the purpose of article 340 of KOSGU, which does not reflect the acquisition of inventories as a process, but an increase in them value as a result. As a result of car maintenance, the total amount of inventories in the institution did not change. Therefore, the entire amount of the contract should be paid under subarticle 225 of KOSGU.

accounting entries

According to instructions No. 157n and 162n, the reflection of operations under subarticle 225 of KOSGU can be drawn up as follows:

the name of the operation	debit account	account credit
the name of the operation	Accounting entry

accruals
Reflection of debt to the supplier for property maintenance services	0 401 20 225 0 109 00 225
Non-cash cash expenses
Transfer of payment to the supplier for property maintenance services		1 304 05 225 0201 11 610
Transfer of advance payment to the supplier for property maintenance services		1 304 05 225 0201 11 610
Set-off of the previously transferred advance payment for property maintenance services after receipt of documents confirming the receipt of services Acceptance of an employee's report on the amounts spent	0 401 20 225 0 109 00 225
Refund of unused amounts
Delivery to personal account
Crediting to a personal account - recovery of expenses	1 304 05 225 0201 11 510
Accrual under civil law contracts with individuals
Calculation of payments to the employee under subarticle 225 of KOSGU	0 401 20 225 0 109 00 225
Withholding personal income tax
Accrual of payments to the budget under sub-article 225 of KOSGU	0 401 20 225 0 109 00 225	0 303 02 730 0 303 06 730 0 303 07 730 0 303 08 730 0 303 10 730 0 303 11 730
Non-cash cash expenses
Transfer of payment under a civil law contract		1 304 05 225 0201 11 610
Transfer of payments to the budget and extra-budgetary funds	0 303 06 830 0 303 07 830 0 303 08 830 0 303 10 830 0 303 11 830
Cash expenses paid in cash
Cash withdrawal for payout		1 304 05 225 0201 11 610
Checkout
Issuance to an individual

In this article, we will consider the codes of KOSGU. We will learn about definitions from regulations and analyze the most common mistakes.

It is no secret that keeping records of transactions in government institutions is different from commercial organizations. This is due to the fact that in addition to standard legislative acts in terms of accounting and tax accounting for state organizations, especially 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 quick identification of it in the relevant control service.

KOSGU codes: disclosure of the term and concept

These codes are a classifier of income and expenses of public 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 the procurement procedure, but state institutions use them in the framework of internal accounting, including accounting, as well as in reporting.

The procedure for applying the classifier of operations

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 activity of the enterprise. In the classifier, all operations are grouped according to a single principle, depending on the economic content. Moreover, each group has a more detailed classification (divided into sub-items) for revenues, expenditures and budget financing. This simplifies the accounting and reporting process.

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

The code	Name	Description
100	Income	This group reflects all income related to the direct activities of the institution.
200	Expenses	This group reflects all costs associated with the direct activities of the institution
300	Increase in non-financial assets	This group reflects transactions related to the receipt of assets not related to production activities
400	Decrease in non-financial assets	This group reflects transactions related to the disposal of assets not related to production activities
500	Increase in financial assets	This group reflects transactions related to the receipt of assets, such as deposits, checks, cash, obligations of other organizations to this institution, etc.
600	Decrease in financial assets	This group reflects transactions related to the disposal of assets, such as deposits, checks, cash, obligations of other organizations to this institution, etc.
700	Increasing Liabilities	This group reflects transactions associated with an increase in the obligations of the institution
800	Reducing Liabilities	This group reflects operations related to the repayment of the institution's obligations

Detailing of operation classification codes

The articles listed above have a rather enlarged value, therefore, in practice, for the convenience of planning, a more detailed list of articles is used. This detailing occurs already by the second character of the last three in the code. Detailing occurs in the main areas of business for income (there is also an article for accounting for other income), while these articles can be detailed, if necessary, by the third sign to separate the types of income:

110 - A group defined for tax revenues of a budgetary organization, which are transferred by tax agents on time and in the amount calculated under tax legislation;

130 - Group of income from paid services provided by a state institution to the population and other organizations;

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

180 - A group of other expenses, defined for all expenses that did not fall into the previous articles.

Similar detailing is provided for other groups, including the expenses of a state institution. Until recently, these codes in terms of determining costs were used in the formation of a procurement plan:

210 - A group defined for all expenses related to the wages of employees of this state institution, while this item also has a detail on the third character;

211 - Expenses associated with the remuneration of employees, which takes into account all the expenses that, one way or another, are associated with this direction of spending the 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 that did not fall into the previous article, which include all transfers to budget funds and tax liabilities;

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

260 - Expenses for 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, did not fall into the previous articles, while this expense item should not exceed ten percent of the total amount of expenses.

Normative legal acts regulating KOSGU

The table considers legal acts:

Application of the classifier of operations in the work of public institutions

As mentioned above, this classifier is used in public institutions in several cases:

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

Expense type codes as an alternative to KOSGU

At the beginning of 2016, there were changes 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 a procurement plan in order to form 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 for a more detailed specification for some articles.

KVR code	Descriptions	KOSGU code	Descriptions
110	A group defined for all expenses related to the wages of employees of state institutions	210	A group defined for all expenses related to salaries and other payments to personnel
120	A group defined for all expenses related to the wages of employees of state (municipal) institutions
130	A group defined for all expenses related to the salaries of employees in the field of national security, law enforcement and defense
140	A group defined for all expenses related to the wages of employees of state non-budgetary funds
244	Other acquisition of various goods, works, services	221	Expenses for communication and telecommunications services
		222	Costs for services related to transportation
		223	Utility costs
		290	other expenses

KOSGU in the payment order

Typical errors in the use of KOSGU

Mistake #1. Distortion of statistical data

An incorrect code from the classifier will eventually lead to errors in the reflection of transactions in the accounting of the organization, as well as to the distortion of statistical data when reporting. The existing classification system is quite simple and transparent, so if the payer has any questions about the definition of the code, then it can always be clarified directly at 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 the strict control by the inspection authorities of this particular aspect of the activities of institutions. Any mistake in the formed plan (incorrect operation code) can lead to the fact that it will not be agreed upon, and this can lead to many problems, the main of which is the failure to receive timely budget funds to pay off existing obligations.

Mistake #3. Payment through the use of online systems

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

Common questions and answers

Question number 1. What is the KOSGU code for paying VAT?

Answer: When generating a payment order, all the details of the purpose of the payment 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 - these are tax revenues of budget organizations.

Question number 2. Are there penalties for incorrect linking of KOSGU and KVR codes?

Answer: All possible combinations according to the two classifications are approved at the legislative level. It must be clearly understood that these codes are used in the accounting of each specific government institution, which means that an incorrect code can lead to distortion of accounting data. Such violations, of course, can lead to the application of penalties.

Question number 3. Are there any restrictions on the use of codes?

Answer: Yes, some codes are quite specific and, accordingly, relevant only for specific institutions. Any changes or explanations on the use of classifiers are regularly published by the Ministry of Finance on its official website, so it is better to contact them for all clarifications.

Are KOSGU codes taken into account when planning and executing budgets in 2016? Is the detailing of receipts and disposals according to the codes of KOSGU carried out when forming a plan for financial and economic activities?

Various regulations issued recently exclude references to the use of the classification of operations of the general government sector (KOSGU) from the Budget Code, Federal Law No. 83-FZ, the Law on Autonomous Institutions and a number of other documents regulating the activities of state (municipal) institutions. The codes of KOSGU are also excluded from the structure of the budget classification code of the Russian Federation. At the same time, KOSGU still remains an integral part of the budget classification of the Russian Federation. Accountants and economists of institutions, accustomed to the fact that until 2016 KOSGU was almost the main classification, in accordance with which expenses were planned and carried out and incomes were received, are now wondering whether it is worth using it and if so, in what cases. In the article we will try to clarify the situation with the use of KOSGU since 2016.

Drawing up and execution of budgets without KOSGU

The preparation and execution of budgets, starting with the budget for 2016, is carried out without the use of KOSGU.

Planning and use of income, expenses and sources of financing the budget deficit that make up the budget is carried out in accordance with the established classifications (groupings) of income, expenses and sources of financing the budget deficit by assigning appropriate codes.

Until 2016, the KOSGU code (the last three digits of the code structure) was an integral part of the structure of the classification code (groupings) of income, expenses and sources of financing the budget deficit. According to the amendments made by the Federal Law of October 22, 2014 No. 311-FZ to Art. 20, 21, 23 of the RF BC, since 2016, such a code has been excluded from these classifications.

Thus, now KOSGU does not participate in the preparation and execution of budgets.

Corresponding changes were made by Orders of the Ministry of Finance of the Russian Federation No. 90n dated 08.06.2015, No. 190n dated 01.12.2015 in the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation No. 65n dated 01.07.2013 (hereinafter - Instructions No. 65n). The procedure for applying Instructions No. 65 in the execution of budgets in 2016 is explained in Letter No. 02-05-10/5485 of the Ministry of Finance of the Russian Federation dated February 4, 2016.

According to the updated Guidelines No. 65n, now instead of the KOSGU code, the last three digits of the structure of the budget revenue classification code indicate the analytical group of the subtype of budget revenues, the classification of sources of financing the budget deficit - the analytical group of the type of sources of financing the budget deficit, the classification of budget expenditures - the code for the type of budget expenditures (hereinafter - BP code).

It should be noted that the codes of analytical groups of the subtype of budget revenues and analytical groups of the type of source of financing the budget deficit correspond to the previously used codes of KOSGU. Therefore, the transition to the new rules for the formation of the code for the classification of budget revenues and the classification of sources of financing the budget deficit does not cause any particular difficulties.

As for the formation of the budget expenditure classification code, everything is much more complicated here. The VR code is a larger grouping code than the KOSGU code. Therefore, the procedure for assigning it to the corresponding expenses differs from the procedure for assigning KOSGU codes. Next, consider the features of the use of VR codes.

VR code instead of KOSGU code.

As a methodological assistance for the transition from KOSGU codes to BP codes, the Ministry of Finance has developed various comparative tables posted on the official website in the "Budget Classification of the Russian Federation" section.

Also, the linking of BP codes and KOSGU codes is presented in Appendix 5.1 to Directives No. 65n, which must be followed in 2016 (Letter of the Ministry of Finance of the Russian Federation dated February 4, 2016 No. 02-05-10 / 5485).

The most common VR codes, in particular, are:

1) when purchasing goods, works and services - code ВР 244 "Other procurement of goods, works and services to meet state (municipal) needs". This includes many expenses arising under the concluded contracts (expenses for payment for communication services, transport services, utilities, other services, expenses for the acquisition of fixed assets, inventories and other expenses);

2) when paying wages - code BP 111 "Fund for wages of institutions";

3) in case of reimbursement of travel expenses - code BP 112 "Other payments to the personnel of institutions, with the exception of the wage fund." It should be noted that this code includes several types of travel expenses (reimbursement of per diems, expenses for the purchase of travel tickets, expenses for renting housing).

Exclusion of KOSGU from the regulatory framework for state (municipal) institutions

The execution of budgets is carried out, inter alia, through state institutions that are participants in the budget process. In addition, budgetary (autonomous) institutions participate in the expenditure of budgetary funds, to which these funds are received in the form of subsidies. Thus, the changes associated with the abolition of KOSGU for budget execution also affected the regulatory framework governing the activities of state (municipal) institutions, namely:

1) in terms of carrying out operations (expenses) at the expense of institutions:

a) transactions with funds of budgetary institutions are no longer recorded according to the codes of KOSGU (clause 5, article 30 of Federal Law No. 83-FZ is excluded by Federal Law No. 406-FZ of December 29, 2015 (hereinafter - Federal Law No. 406-FZ));

b) expenses incurred by budgetary (autonomous) institutions, at the expense of targeted subsidies (including subsidies for the purpose of making capital investments), will not be checked for compliance with the codes of KOSGU (clause 16, article 30 of Federal Law No. 83-FZ and p 3.10 Article 2 of the Law on Autonomous Institutions, as amended by Federal Law No. 406-FZ);

2) in terms of financial planning:

a) indications of KOSGU codes were excluded from the form of the budget estimate, as well as the procedure for filling it out. Now the estimates indicators are formed in the context of subgroup codes and elements of types of expenses for classifying budget expenses (clauses 4, 8, 11 of the General requirements for the procedure for compiling, approving and maintaining budget estimates for state institutions, approved by Order of the Ministry of Finance of the Russian Federation of November 20, 2007 No. 112n, as amended Order of the Ministry of Finance of the Russian Federation of December 17, 2015 No. 201n (hereinafter - Order No. 201n));

b) from the form of the plan of financial and economic activities of budgetary (autonomous) institutions, as well as the procedure for its formation, the detailing according to the codes of KOSGU was excluded (Order of the Ministry of Finance of the Russian Federation dated September 24, 2015 No. ) institutions approved by Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n (hereinafter - Order No. 140n)). Detailing of planned indicators for payments of the institution is now carried out according to BP codes. Moreover, according to the updated version of Order No. 140n (as amended by Order No. 201n), such detailing must be done from January 1, 2016 (that is, when drawing up plans for financial and economic activities for 2016);

3) in terms of disclosure and publication of information about the institution. When providing and posting on the official website www.bus.gov.ru information on the results of the activities of a state (municipal) institution and on the use of property assigned to it, the KOSGU codes are not indicated. For example, when publishing information about the cash payments of an institution (The procedure for providing information by a state (municipal) institution, posting it on the official website on the Internet and maintaining this website, approved by Order of the Ministry of Finance of the Russian Federation of July 21, 2011 No. 86n, as amended by Order No. 201n).

Application of KOSGU for accounting and reporting

Since 2016, KOSGU has been used exclusively for maintaining budget (accounting) records, compiling budget (accounting) and other financial statements that ensure comparability of budget indicators of the budget system of the Russian Federation. This is evidenced by the updated editions of Art. 18 of the RF BC and Sec. V Directives No. 65n.

Based on the above legislation, state (municipal) institutions continue to use KOSGU in 2016 for the purpose of accounting and reporting.

The procedure for applying KOSGU codes is given in sect. V Directives No. 65n. It notes that the features of using KOSGU codes for the purposes of accounting (budgetary) accounting can also be determined in the regulations of the Ministry of Finance governing accounting (budgetary) accounting.

When institutions use KOSGU codes in 2016, the following innovations must be taken into account:

1) the income of state (municipal) institutions from the receipt of subsidies for financial support for the fulfillment of the state (municipal) task by them is now reflected under article 130 “Income from the provision of paid services (works)” of KOSGU. Recall that earlier they were accounted for under article 180 “Other income” of KOSGU;

2) sub-article 212 “Other payments” of KOSGU should now include compensation to employees (employees) of expenses related to business trips, including:

travel expenses to the place of a business trip and back to the place of permanent work by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are located outside the settlement, if there are documents (tickets) confirming these expenses;
the cost of renting residential premises;
additional expenses related to living outside the place of permanent residence (daily allowance);
other expenses incurred by the employee on a business trip with the permission or knowledge of the employer in accordance with the collective agreement or local act of the employer.

It should be noted that earlier sub-article 212 of KOSGU included only the costs of paying per diems. The rest were paid under various articles of KOSGU based on their economic content;

3) if the costs of travel to the place of business trip and back arise on the basis of concluded contracts for the provision of transport services, they should be reflected under sub-article 222 "Transport services" of KOSGU;

4) if the costs of renting residential premises for the period of sending employees (employees) on business trips arise on the basis of concluded civil law contracts for the provision of services for living in residential premises, then these costs should be charged to subsection 226 “Other work, services » KOSGU.

The listed innovations were introduced into Directives No. 65n by Order of the Ministry of Finance of the Russian Federation dated December 1, 2015 No. 190n.

Features of the use of KOSGU for maintaining budgetary (accounting) accounting.

In the budgetary (accounting) accounting of state (municipal) institutions, KOSGU is taken into account when forming a working chart of accounts.

The working chart of accounts is approved by institutions as part of the formation of accounting policies (clause 21 of Instruction No. 157n).

Recall that the account number of budgetary (accounting) accounting, included in the working chart of accounts, consists of 26 digits.

According to clause 21 of Instruction No. 157n, clause 3 of Instruction No. 174n, clause 3 of Instruction No. 183n, KOSGU codes are indicated by institutions in 24-26 digits of the work plan account number.

Since 2016, in the structure of the account number (in categories from 15 to 17), budgetary (autonomous) institutions should also indicate the analytical code of receipts (disposals) corresponding to (clause 2.1 of Instruction No. 174n, clause 3 of Instruction No. 183n):

by income - the code of the analytical group of the budget income subtype;
by expenses - the code of the type of expenses;
by sources of financing the budget deficit - the code of the analytical group of the type of sources of financing the budget deficit.

For example, in order to accrue expenses for reimbursement of per diems for seconded employees at the expense of subsidies for the implementation of the state task, a budgetary cultural institution will include the following account in the working chart of accounts:

Features of the use of KOSGU for the preparation of budget (accounting) statements.

In accordance with instructions No. 191n, 33n, state (municipal) institutions are required to use KOSGU to compile the following forms of budget (accounting) reporting:

the statement on the movement of funds of the institution (f. 0503723) and the report on the financial results of the institution's activities (f. 0503721). These forms are filled in by budgetary and autonomous institutions;
cash flow statement (f. 0503123) and statement of financial performance (f. 0503121). These forms are compiled by state institutions.

Information on financial receipts and disposals in the listed forms should be filled in with details for KOSGU.

The report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737) is filled in by budgetary (autonomous) institutions, starting from the reporting for the 1st quarter of 2016, in the context of analytical codes corresponding to the type of income (income, other income, including from borrowings (sources of financing the deficit of the institution's funds), type of disposals (expenses, other payments, including repayment of borrowings). That is, in the context of the analytics that reflect the planned indicators in terms of financial and economic activities. In particular, the breakdown of payments in In the specified report, it is necessary to put down according to the VR codes.Previously, the indicators for payments in such a report were also reflected in the context of the KOSGU codes.

Starting from 2016, when planning and executing budgets, KOSGU is not used. Since state (municipal) institutions are directly or indirectly involved in the execution of the relevant budgets, references to the application of KOSGU are excluded from regulations related, in particular:

with the financial planning of such institutions;
with the implementation of cash payments (transactions) at the expense of institutions;
with the disclosure and placement of information about institutions on the website www.bus.gov.ru.

Despite this, KOSGU remains mandatory for use in order to maintain budget (accounting) records and prepare budget (accounting) reports. State (municipal) institutions in 2016 continue to use the codes of KOSGU to form a working chart of accounts and use such accounts, in addition, in the context of such codes, they fill out reporting forms of budget (accounting) statements.

Federal Law No. 83-FZ dated 08.05.2010 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions”.

Federal Law No. 174-FZ of November 3, 2006 “On Autonomous Institutions”.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n (as amended by Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 227n).

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n (as amended by Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 228n).

Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. Order of the Ministry of Finance of the Russian Federation of December 28, 2010 No. 191n (as amended by Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 229n).

Instructions on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n (as amended by Order of the Ministry of Finance of the Russian Federation of December 17, 2015 No. 199n).

The application of subarticle 225 of KOSGU within the framework of budget accounting is the most problematic. Often there are doubts when choosing between 225 and 310 KOSGU (between repair and modernization (reconstruction, retrofitting), as well as between 225 and 226 KOSGU. Why such difficulties arise and how an accountant "get out of the water", consider the example of working situations.

What to Consider

According to Directives No. 180n, subsection 225 “Works, services for the maintenance of property” includes the costs of paying for contracts for the performance of work, the provision of services related to the maintenance, maintenance, repair of property received for rent or free use, which are under the right of operational management and in the state treasury of the Russian Federation, a constituent entity of the Russian Federation, a municipality. In particular, these are the costs of:

keeping rooms, buildings, yards, other property clean (cleaning and removal of snow, garbage; disinfection, disinfestation, deratization, aeration; sanitary and hygienic service, washing and cleaning (dry cleaning), etc.);
repair (current and capital) and restoration of non-financial assets;
fire-fighting measures related to the maintenance of property (fire-retardant treatment, charging fire extinguishers, etc.);
expenses for payment for works (services) carried out in order to comply with regulatory requirements for the operation (maintenance) of property, as well as in order to determine its technical condition;
conducting bacteriological studies of indoor air, as well as other non-financial assets (dressings, tools, etc.);
putty, pasting windows;
catering services for animals in operational management, as well as their veterinary care;
Refilling cartridges;
other similar expenses.

Example 1

The institution reflected the costs for the examination of computer equipment, which was necessary in order to confirm the malfunction of the computer and write it off, under subarticle 226 of KOSGU.

The accountant motivated the choice of subarticle 226 of KOSGU by the fact that this examination is not related to operation. However, in Instructions No. 180n, as part of subarticle 225 of KOSGU, it is indicated: a survey of the technical condition of objects of non-financial assets, carried out in order to ... determine the possibility of further exploitation ... Therefore, the costs should have been reflected in code 225 KOSGU.

The same institution regularly pays for work on "testing dielectric galoshes and rugs." In full accordance with the principles of application of subarticle 225 of KOSGU, these works are paid as maintenance of property.

The institution reflected the payment for the work on “sealing the water meter” under sub-article 225 of KOSGU Despite the fact that the water meter is not registered as a separate object, the KOSGU code was chosen correctly.

In Instructions No. 180n regarding the application of subarticle 225 of KOSGU, it is noted: state verification, certification, branding of measuring instruments. The fact of sealing the water meter confirms that it is in the operational management of the institution.

Similarly, in relation to such a type of work as "electrical measurement and testing of electrical wiring parameters", payment should be made according to code 225 of KOSGU.

The administration of the rural settlement concluded a contract for the "collection, transportation, disposal of waste", the subject of which was the collection and removal of garbage from the streets and other public places on the territory of the settlement.

The accountant made an erroneous decision to reflect these expenses in sub-item 226 of KOSGU, although the collection, removal and disposal of household waste belong to code 225 of KOSGU.

Regardless of whether such property, located within the boundaries of the settlement's lands, is registered as property, it is actually in the use of the settlement.

In addition, in paragraph 19 of Art. 14 of the Federal Law of 06.10.2003 No. 131-FZ “On the General Principles of Organizing Local Self-Government in the Russian Federation” states that the settlement’s authority includes organizing the improvement of the territory.

Therefore, it is necessary to reflect expenses under sub-article 225 of KOSGU.

We emphasize that none of the regulatory documents on the application of KOSGU contains an indication that subarticle 225 can apply exclusively to property reflected on the balance sheet or off-balance accounts of the institution. It is only determined that we are talking about property owned, operational management or use.

The administration of the rural settlement purchased a chainsaw for the purpose of landscaping. In accordance with clause 51 of Instruction No. 157n, the chainsaw was classified as inventory and purchased under code 340 of KOSGU. According to the accounting policy adopted by the authority, the chainsaw was decommissioned upon transfer to operation. As a result, the object is absent both on balance and off-balance accounts.

Nevertheless, the repair of the chainsaw should be reflected in code 225 of KOSGU, since the right to use it has not ceased. The fact of the repair confirms that the repaired object exists and is used by the institution.

About repair

In 2009, in the letter of the Ministry of Finance of Russia dated July 21, 2009 No. 02-05-10 / 2931 “On the direction of the Methodological recommendations on the application of the classification of operations in the public administration sector” (currently no longer valid), the concept of “ repair". It was understood as a complex of repair and construction and repair and restoration works performed, including in order to eliminate malfunctions (restoration of working capacity) of non-financial assets.

This wording was also preserved in Directives No. 180n: repair is, in particular, troubleshooting, restoring the operability of property, restoring or maintaining original characteristics. Let's see how this definition works in practice.

Troubleshooting objects: the car's engine is out of order, the car can't move.

Recovery of operational indicators of objects:

the car is still driving, but the engine power has noticeably dropped, fuel consumption has increased sharply, oil waste is significantly higher than the norm;
the printer is still printing, but the print quality is poor, the printouts are fuzzy, with stripes;
the window frames are still intact, but have dried up so much that it is impossible to open them and ventilate the room.

Example 6

Computer hard drive failedHDD) with a capacity of 80 GB. At the time of the repair, there are no longer any discs with a capacity of less than 250 GB on sale. The result was an improvement in computer performance. However, the root cause of replacing the hard drive was to fix the malfunction, so this operation is not an upgrade and refers to code 225 of KOSGU.

In accordance with the definition of the concept of repair, introduced by the Ministry of Finance of Russia, an end was put to numerous conflicts on the issue of the correct classification of work on the replacement (repair) of windows, doors, gates, elements of the heating system. As well as water supply, sewerage, sewerage, lighting systems (including radiators, faucets, sinks, toilet bowls, lamps and other household items that are not separate inventory items) included in the cost of the building.

Since the purpose of the dismantling of the old and installation of a new boiler was to restore the operational characteristics of the building, all of these works should be attributed to sub-article 225 of KOSGU

A new boiler purchased under a separate agreement should be paid for at the expense of article 340 of KOSGU, and after installation - written off using code 272 of KOSGU.

With regard to the maintenance and repair of unified functioning systems (local area networks, fire and security alarm systems, access systems to the premises and video surveillance, etc.) that are part of individual objects of non-financial assets, Directives No. 180n also prescribe using code 225 KOSGU. Even if such systems are not reflected in the accounting as a separate inventory object.

In relation to buildings and structures, repair work includes:

finishing works (repainting, replacement of coatings without changing the main functional characteristics);
non-capital redevelopment of premises;
restoration works (with the exception of works that are in the nature of reconstruction, modernization, additional equipment and leading to significant improvements to objects).

Pushing away from the goal

In order to clearly distinguish which costs should be reflected in code 225, and which in code 310 KOSGU (repair or reconstruction (modernization, retrofitting)), one should start from the root cause (purpose) of the work. If the goal is to improve the characteristics of a serviceable object, then such expenses do not apply to code 225 of KOSGU.

The institution has acquired a new program for accounting. The first month of its operation showed that, although the computer on which it was installed is in good order, its technical characteristics are insufficient for the effective use of the accountant's working time: the processor is slow and there is not enough RAM.

Thus, the work should be paid for under code 310 of KOSGU as modernization or additional equipment, depending on the scope of work.

Not all property is reflected in 225

In order to clearly distinguish which expenses should be paid under code 225, and which - under code 226 KOSGU (maintenance of property or other services), it should be borne in mind that not all work and services related to property fall under subsection 225 KOSGU:

maintenance is understood as work carried out with property that is in operation, therefore, installation work (when the property has not yet been put into operation (payment according to 226 KOSGU)), dismantling (the property is no longer in operation (226 KOSGU )) do not apply to subarticle 225 of KOSGU;
the maintenance of property does not include services that are not directly related to its operation or the maintenance of its operational characteristics: storage (226 KOSGU), transportation (222 KOSGU), insurance (226 KOSGU).

Example 9

The State Labor Inspectorate for a constituent entity of the Russian Federation purchased a car. The car dealership-seller, under a separate contract, performed additional work: bodywork, headlights; reprogramming the automatic transmission controller.

According to Instructions No. 180n, subarticle 225 of KOSGU includes work carried out in order to maintain and (or) restore the functional, user characteristics of the object. With regard to the new object, there can be no maintenance or restoration, therefore, there are no grounds for applying subarticle 225 of KOSGU.

To prevent such a situation, it was necessary to formulate an agreement with a car dealership in such a way that it would contain a direct indication that the car was new.

Other cases

Also, subarticle 225 of KOSGU does not include:

acquisition by a state (municipal) institution of inventories for the purpose of carrying out repairs, made under separate agreements (340 KOSGU);
payment for services to maintain (restore) the performance of computer programs (226 KOSGU);
commissioning works "idle" (capital works,
226 KOSGU));
development of design documentation for repairs (226 KOSGU).

Example 10

When carrying out scheduled maintenance of the car in a car dealership according to the documents provided, in addition to performing work, the contractor used up spare parts (spark plugs, filters, gaskets), fuels and lubricants (engine and transmission oil) and process fluids (antifreeze, brake fluid) . The treasury authority demanded that the institution separately pay for inventories under article 340 of KOSGU, and for work - under sub-article 225 of KOSGU. , and an increase in their value as a result. As a result of maintenance of the car, the total amount of inventories in the institution has not changed. Therefore, the entire amount of the contract should be paid according to subsection 225 of KOSGU.

accounting entries

According to instructions No. 157n and 162n, the reflection of operations under subarticle 225 of KOSGU can be drawn up as follows:

the name of the operation	debit account	account credit
the name of the operation	Accounting entry
1	2	3
accruals
Reflection of debt to the supplier for property maintenance services	0 401 20 225 0 109 00 225	0 302 25 730
Non-cash cash expenses
Transfer of payment to the supplier for property maintenance services	0 302 25 830	1 304 05 225 0201 11 610
Transfer of advance payment to the supplier for property maintenance services	0 206 25 560	1 304 05 225 0201 11 610
Set-off of the previously transferred advance payment for property maintenance services after receipt of documents confirming the receipt of services	0 302 25 830	0 206 25 660
Expenses through an accountable person
Transfer of funds under the report to the account of an employee in a credit institution	0 208 25 560	1 304 05 225 0201 11 610
Cash withdrawal for issuance under the report	0 210 03 560	1 304 05 225 0201 11 610
Checkout	0 201 34 510	0 210 03 660
Issuance to an employee under a report	0 208 25 830	0 201 34 610
Acceptance of an employee's report on the amounts spent	0 401 20 225 0 109 00 225	0 208 25 660
Refund of unused amounts	0 201 34 510	0 208 25 660
Delivery to personal account	0 210 03 560	0 201 34 610
Crediting to a personal account - recovery of expenses	1 304 05 225 0201 11 510	0 210 03 660
Accrual under civil law contracts with individuals
Calculation of payments to the employee under subarticle 225 of KOSGU	0 401 20 225 0 109 00 225	0 302 25 730
Withholding personal income tax	0 302 25 830	0303 01 730
Accrual of payments to the budget under sub-article 225 of KOSGU	0 401 20 225 0 109 00 225	0 303 02 730 0 303 06 730 0 303 07 730 0 303 08 730 0 303 10 730 0 303 11 730
Non-cash cash expenses
Transfer of payment under a civil law contract	0 302 25 830	1 304 05 225 0201 11 610
Transfer of payments to the budget and extra-budgetary funds	0303 01 830 0 303 06 830 0 303 07 830 0 303 08 830 0 303 10 830 0 303 11 830	1 304 05 225
Cash expenses paid in cash
Cash withdrawal for payout	0 210 03 560	1 304 05 225 0201 11 610
Checkout	0 201 34 510	0 210 03 660
Issuance to an individual	0 302 25 830	0 201 34 610

When an institution acquires property, the accountant faces the question of where to attribute it: to inventories for article KOSGU 340 or fixed assets for article KOSGU 310. Since 2019, article KOSGU 340 has been detailed and it has become even more difficult to determine the distribution of expenses. We gave 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 applied in the accounting of state, 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 taken place in KOSGU 310 and 340, how to correctly determine an article for certain types of assets.

In 2019, the KOSGU and CWR correspondence table was adjusted several times, download the latest edition:

Decoding 310 KOSGU

This item includes expenses under contracts for the acquisition, construction or manufacture of fixed assets, as well as for modernization (with or without additional equipment), reconstruction and expansion. If expenses are made that increase the value of a building rented or gratuitously used, they should also be attributed to code 310. Methodological recommendations for the application of 209n (Letter of the Ministry of Finance dated 06/29/2018 No. The article also applies to the acquisition of dilapidated housing in houses subject to demolition, redeemed from the owners.

The recommendations indicate that when choosing an article, one can be guided by the classifier OK 034-2014 (CPA 2008), which entered into force on 02/01/2014. Instruction 157n should be taken into account, which says that the OS does not include:

Items that are less than 12 months old.
Finished products.
Assets, in accordance with 157n related to the MZ.
Assets in transit.
NFA, which are part of unfinished capital investments.

The criteria by which an asset can be taken into account as fixed assets are set out in the federal standard "Fixed Assets". The most significant of them:

useful life of more than 12 months;
performance of an independent function;
the possibility of obtaining future economic benefits or useful potential.

Decoding 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 inventories should be attributed to the following sub-items:

341 - medicines and used for medical purposes by the Ministry of Health;
342 - food;
343 - fuel and lubricants;
344 - building materials;
345 - soft inventory;
346 - other circulating stocks (materials);
347 - MZ for the purposes of capital investments;
349 - other single-use inventories.

Other working stocks include:

special equipment for R&D;
spare parts for automobiles, computers, information and computing systems;
kitchen tools;
young animals;
blank products;
other MOH.

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, for overhauls. Procurement in this case should be made according to CWR 243. Code 349 takes into account materials that previously belonged to KOSGU:

- forms of strict reporting;
- bottled water, if the organization does not have a central water supply, or according to the results of the study, a non-compliance of water with sanitary standards was revealed;
souvenir and gift products not intended for resale.

The materials on the basis of Instruction 157n include the following assets, the period of use 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 plantations;
container;
bed sheets;
items for rent;
fishing gear;
forest roads to be reclaimed.

Definition of article KOSGU

It is sometimes 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, guidelines, classifiers of products and fixed assets, and federal standards. Her conclusion will help to explain with the inspectors.

Further in the article, we will consider examples of reflecting expenses for KOSGU 310 and 340. But since the new Instruction 209n has been in force since 2019, we advise you to check yourself for the use of other articles of KOSGU. See an overview of the most popular controversial issues on the allocation of expenses for KOSGU from the practice of your colleagues.

Battery

In budgetary institutions, this asset is most often used in the vehicle, it is a spare part, therefore it belongs to the MZ. It should be taken into account according to KOSGU 346 - other materials. When installed during repairs, it is written off to the current expenses of the institution, credited to off-balance account 09. It is taken into account in a separate card, when written off, it must be handed over for disposal.

first aid kit

According to the all-Russian classifier of products by type of economic activity (OK 034-2014 (KPES 2008)), the 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. It should be taken into account according to KOSGU 341.

Road signs

In the all-Russian classifier of fixed assets (OK 013-2014 (SNA 2008)) there are no road signs as an independent OS object. The document says 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, stationery belongs to the Ministry of Health and is accounted for on account 0 105 36 000. Paper, pencils, pens, rods, etc., that is, consumables, are given as an example.

The puncher 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 puncher is most likely less than 10,000 rubles, therefore, when put into operation, it will be written off to an off-balance account.

HDD

If an institution purchases a hard drive for installation on a computer, then it is a component or spare part and must be accounted for under code 346 upon receipt. 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 a hard drive is used to replace a damaged or obsolete one, it is written off as operating expenses or cost and does not add to the cost of the OS.

An external hard drive designed for accumulating and storing information should be attributed to article 310, because this OS object can be used separately from a PC, and its useful life exceeds 12 months.

Charger

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

Banner making

If the contractor makes a banner from his own materials and installs it in the allotted place under the contract for the provision of advertising services, payment is made by code 226.

When purchasing a banner, the issue of classifying it as OS or MOH should be considered by the commission. It is necessary to take into account the quality of the material and the content of the inscription. If the banner is made for some 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 credited as a fixed asset under article 310.

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

Key making

When making duplicate keys from the contractor's materials, expenses are charged according to KOSGU 346 - an increase in the cost of other inventories. If the blanks are purchased by the customer, then the costs will be distributed:

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

Making stamps

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

It is possible to single out especially important, stamped seals with good equipment, stored by the head, chief accountant, in the personnel service, and take them into account according to KOSGU 310. Seals of divisions, corner stamps, stamps with which storekeepers 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

The evacuation plan, made by the contractor from his own materials, can be classified as both fixed assets and inventories. The Commission must make a decision taking into account:

estimated useful life;
placement method (removable, non-removable);
the 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 MOH, the evacuation plan should be attributed to article 346.

Download the cheat sheet with the latest changes in KOSGU:

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

Plate making

Plates with the designation of the names of departments, offices and other rooms are attached to the door or wall next to the door. Consider accounting when an institution buys ready-made plates. They cannot be used independently, therefore they can be considered as part of the structure to be installed. It should be taken into account according to KOSGU 346, as other inventories, then draw up an installation act and write off the current expenses of the institution.

If the institution independently purchases materials and components for plates, and concludes an agreement with the contractor for their manufacture, allocate the costs as follows:

materials and components - KOSGU 346 "Increase in the cost of other circulating stocks (materials)";
production of plates - KOSGU 226 "Other works, services."

Uninterrupted power supply unit

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

Printer cartridges

The cartridge is a spare part for the printer, therefore it should be accounted for as part of the inventory according to KOSGU 346. When installed, it must be written off to the costs of the institution or cost. Cartridge refilling services fall under article 225.

Switch

In the classifier of fixed assets (OK 013-2014 (SNA 2008)) the switch can be assigned to 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 should 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 work on any computer, is not tied to a specific object, and performs its own independent function. The cost of acquiring a modem should be charged to item 310.

fire extinguishers

In institutions, two types of fire extinguishers are used:

disposable;
rechargeable.

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

Suit tailoring

If the institution has entered into a contract for the tailoring of stage costumes from the material of the contractor, the costs should be charged to article 310 or 345. Due to the fact that there are no instructions regarding costumes in 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 refers to overalls, are inventories. Gas masks should be taken into account under article 345.

Fixtures

Table and floor lamps that perform an independent function and have a useful life of more than a year are unambiguously classified as fixed assets and are accounted for under code 310. If lamps are purchased for the installation of a lighting system, they are building electrical materials and are attributed to KOSGU 344. After signing the act of completed works, installed lamps are decommissioned.

System unit

A computer is a complex of structurally articulated objects, which is a single whole and designed 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 acquired and credited according to KOSGU 346. During the initial formation of the OS object, the amount paid for the system unit will be included in the total balance sheet value through account 0 106 00. If the unit is purchased in as a spare part to replace a failed one, it is debited to current expenses or cost during installation.

Overalls

In instruction 157n, overalls are included in the list of soft inventory accounted for on account 0 105 35. In accounting, it should be received using KOSGU 345. This is also stated in the letter of the Ministry of Finance dated November 08, 2016 No. 02-05-11 / 65288.

See the tables for the issuance of workwear for an employee.

Flags

Banners and flags are not included in the list of soft inventory related to inventories in Instruction 157n. According to the terms of use and other parameters, they should definitely be attributed to the OS 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 accounted for on account 0 105 35 000. The useful life of these assets exceeds 12 months, therefore, 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 concludes a contract for their installation, the costs are distributed as follows:

the cost of received metering devices - KOSGU 346;
installation cost - KOSGU 225.

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