Main means, nma, npa. Accounting for intangible assets in budgetary institutions Costs of organizing a legal entity

Intangible assets- this is property that does not have physical fitness, but representing the enterprise. In addition, they, like fixed assets, are aimed at making a profit in the course of financial activities. Accounting for this group of funds is somewhat different from collecting information about the rest of the property. We will get acquainted with the features of its organization and the structure of the assets themselves in this article.

Specific signs

What are intangible assets? What does this mean? A novice accountant is probably tormented by such questions. If the image of material property emerges immediately, then how can one imagine something else?

Let us analyze the main conditions for classifying funds into the group of intangible assets. So, representatives of this category must meet the following criteria:

• lack physical fitness;
• used in the production and sales processes of the enterprise or for management needs;
• be in circulation for 12 months or more;
• bring profit in the present or forecast time;
• comply with legal documentation requirements;
• have the opportunity to transfer ownership to another individual or legal entity.

In order to use intangible assets in its activities, the enterprise itself must have ownership rights to them.

Classification of intangible assets by type

With the growth of scientific technologies, the number of types of intangible forms of property increases. A dozen years ago, only exclusive copyrights were included here, but now the group has about 7 categories, which include:

1. The right to use natural resources.
2. Property rights.
3. Commercial designations (use of brand, name).
4. Property objects in the industrial sector.
5. Copyright.
6. Goodwill.
7. Other intangible assets (in particular, some costs).

It is worth considering that what is recognized as intangible material is not the result of research and intellectual work, but the exclusive right to use it for commercial purposes.

Intellectual property

The results of intellectual activity are also intangible assets. What does this mean? Mainly patent or copyright assets. The first category includes rights arising in the scientific and design field. This:

• new inventions;
• industrial designs;
• technical models;
• names and trademarks.

The second category includes property created on the basis of the objective views of a specific author. These are works of art, software, databases, integrated circuit layouts and other assets.

The main difference between copyright and patent law is the method of its recognition, which is reminiscent of in this case relation of part to whole. If a patent is issued for any invention and protects the work itself, then copyright is assigned only to the form of expressing the subjective view of different owners on the same idea.

Costs of organizing a legal entity

It would seem that what is common between the costs and assets of an enterprise? In some cases, they may be reflected as part of intangible assets. To do this, it is enough to meet several conditions:

• expenses must be incurred during the preparation of documents when creating an enterprise until its registration with the regulatory authorities;
• they are aimed at paying legal consultants, paying registration fees and other costs for legal opening legal entity;
• the amount of expenses must be included in authorized capital organizations.

Funds that meet these criteria can be confidently included in intangible assets. All further expenses for changing accounting policies, stamps, seals and other documents are classified as general business expenses.

Goodwill

The classification of intangible assets provides for the formation of such property as business reputation. It is considered only if the company is sold. Goodwill is understood as the difference between the market and the company, taking into account the accumulated reputation (positive or negative). It turns out that goodwill has its own price, which means it is bought and sold in the same way as any other property.

In the case of the formation of a positive business reputation, they speak of an additional amount of premium that must be paid to the seller, since in the future the presence of goodwill will bring economic benefits to the new owner. Negative characteristics of a company in the market can lead to problems and difficulties that hinder activity and profit. This is due to poor management, lack of an established sales system, marketing plan, regular customers and connections and for other reasons. This situation reduces the value of the enterprise and requires a discount from the seller.

Rules for calculating depreciation

It has already been clarified what intangible assets are, what relates to them, and what their specific characteristics are. Having realized that this property is equivalent to fixed assets, one should ask the question: is it depreciable? Since intangible assets do not have a physical form, how will they wear out? Basically, depreciation takes the form of obsolescence. When determining the amount of deductions, you should rely on the following rules:

1. Assess cost and duration beneficial use intangible assets.
2. Depending on the specific situation and the provisions of the accounting policy, calculate the amount using one of three methods: linear, reducing balance, production.
3. Deductions are made from the 1st day of the month following the acceptance of the asset for registration.
4. On NMA non-profit organizations depreciation is not charged.

To collect accumulated depreciation amounts, account 05 is used. This is a passive account. accounting: credit is accrued, and debit is written off. When drawing up a balance credit balance used when calculating the intangible asset indicator.

Characteristics of depreciation methods

Different types of intangible assets require an individual approach to their assessment and depreciation. Linear method is universal for any property, regardless of its useful life, the amount of profit generated and other indicators. The method is often used in cases where it is impossible to determine the exact operating period, and predicting possible economic benefits in the future is difficult. The method assumes an even distribution of the total depreciation amount across months.

Used for intangible assets, the profit from which will be greatest in the first years of operation. The amounts are distributed unevenly but remain constant during one period. For calculations, an acceleration coefficient is used, which is adjusted accounting policy. Residual or market value multiplied by a fraction: the numerator is the coefficient, the denominator is the remaining service life, determined in months.

The production method is the most flexible approach depending on the financial result obtained. The amounts are calculated directly proportional to the volume of manufactured/sold products with the participation of intangible assets.

Historical cost of intangible assets

To register property, you must know exactly its value. Like other non-current assets, intangible assets are reflected in accounting at their original cost, identified as of a certain date. Included actual amount, which had to be spent on the manufacture or acquisition of intangible assets, includes:

• accounts payable directly related to the creation/purchase of property;
• the net value of the asset itself.

If there are difficulties in assessing independently produced intangible assets, you should carry out comparative analysis with similar products on the market.

In the future, the enterprise has the right to revaluate property in accordance with the instructions of its accounting policies. If the price of an intangible asset decreases, the original cost changes. The difference between market and actual cost attributed to the financial results of the enterprise.

Service life of intangible equipment

After determining the initial cost, it is necessary to establish the useful life of intangible assets. The duration of action is taken as a basis property rights for ownership of intangible assets. In other cases, they rely on the possible period of profit. Basic intangible assets are divided into two categories:

• with an indefinite operational life;
• With limited time use.

If everything is clear with the second type, then for the first it is recommended to stop at 20 years. Determining the operating life must necessarily be based on an analysis of possible profit, since the period is used to calculate depreciation.

Accounting for intangible assets

To collect and group information about property that does not have a material form, two accounts are used: 04 and 05. The latter, as is already known, is created for accumulation depreciation charges. Account 04 collects all data on the types, costs and processes occurring with intangible assets. This is an active inventory account, the debit balance of which is reflected in financial statements. In addition, the enterprise uses accounts 19.2 and 48 to characterize VAT and the sale of intangible assets.

A prerequisite for organizing accounting for intangible assets is maintaining analytical accounts for each group or individual units of property. The following subaccounts can be used as an example:

• 04.1 "Intellectual Property".
• 04.2 “Right to use natural resources.”
• 04.3 “Deferred costs”.
• 04.4 "Goodwill".
• 04.5 "Commercial designations".
• 04.6 “Other objects of intangible assets.”

Data analytical accounting must be indicated in annual reports(Form No. 5) in the section characterizing the composition of intangible property.

Correspondence with other accounts

Knowing what intangible assets are and what relates to them, we can assume which accounting accounts account 04 will interact with. Based on the characteristics of the active account, debit transactions characterize the acceptance of intangible assets for accounting through purchase, receipt, exchange. The interconnected accounts become 04 and 08, 50-52, 55, 75-76, 87-88. The write-off of intangible assets in particular cases of sale, liquidation, exchange leads to an entry in the credit of account 04. In this case, interaction occurs with the debit of accounts 06, 48, 58, 87.

Accounting for receipt of intangible assets

The act of acceptance of intangible assets is a document on the basis of which the receipt of property is recorded. The order of reflection of intangible assets differs depending on the method of their preparation:

1. Purchase is the acquisition of assets for a fee agreed upon between the seller and the buyer. Expenses that must be included in the initial cost are collected in the debit of account 08. After intangible assets are ready for commissioning, the data is written off to account 04 by posting Dt 04 Kt 08.
2. Barter is a mutually beneficial and equivalent exchange between entities economic relations. The accountant records account assignment Dt 08 Kt 60/76, which characterizes the receipt of intangible assets through the fulfillment of obligations to the other party to the exchange. If the process is accompanied by an additional payment or additional expenses, they are reflected in the debit of account 08. After calculation and start of use, the posting is similar to the first point: Dt 04 Kt 08. The transfer of intangible assets is recorded in the credit of the accounts of inventory items or inventories and the debit of accounts 46, 47 or 48.
3. In the process of organizing an enterprise, intangible assets can be received from the founders. An example of wiring design looks like this: Dt 04 Kt 75.1.
4. When transferring intangible assets into the possession of a company free of charge, the amounts are credited to account 87.3 at the current market value of the object. Account 04 is debited.
5. A prerequisite is the allocation of VAT, which occurs on accounts 68 “VAT” and 19.2. The process of acquiring intangible assets is accompanied by posting Dt 19.2 Kt 60/76 or other current accounts. After accepting assets for accounting, the amount of VAT is written off in equal shares over six months: Dt 68 “VAT” Kt 19.2.
6. VAT on intangible assets acquired for economic and other needs outside of production is taken into account somewhat differently. The tax is covered from our own sources of financing: Dt 29, 88, 96 Kt 19.2.
7. Acquired intangible assets for production needs, exempt from VAT, include the tax amount in the initial cost.

Disposal of intangible assets in accounting

Property of this type can be written off from account 04 in cases of sale, gratuitous transfer, liquidation or redirection to the capital of other enterprises. These are the main reasons why intangible assets are disposed of. Regardless of the write-off method, the 48th account with an active-passive structure is used. The debit records the amount of the initial cost of intangible assets, the amount of VAT on them, as well as disposal costs. The loan indicates the accumulated depreciation, as well as the amount of income from the sale or other benefits.

Turns on count 48 allow you to highlight financial result from the process: income if credit turnover exceeds debit turnover and vice versa. The data is written off to the appropriate account - 80, 84, 83, 98 (depending on the reason for the intangible asset leaving the balance sheet).

Intangible assets: example of compilation typical postings disposals

		Characteristics of a business transaction
		Income from the sale of intangible assets is attributed to the increase in the authorized capital.
		The loss from the sale of property rights is attributed to the reduction of the initial capital.
		Income from the gratuitous receipt of intangible assets is included.
		To account for the uncovered loss, a patent for production purposes was transferred free of charge.
		A positive difference is reflected between the contractual and book value of intangible assets subject to transfer as a contribution to the capital of a third-party company.
		Income from investing intangible assets in another organization is written off in equal shares to the authorized capital.

Intangible assets are no less important for the successful operation of an enterprise than other types of non-current assets. It is this type of ownership that becomes a unique advantage in the market for a company over its competitors.

Intangible asset(Intangible assets), this is an asset that simultaneously meets the following requirements (clauses 2 – 4 of PBU 14/2007; clause 3 of Article 258 of the Tax Code of the Russian Federation):

• the asset is not a thing;
• the asset is capable of bringing economic benefits to the organization, i.e. intended for use in the production of products, when performing work or providing services, for the management needs of an organization for a long time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;
• the entity does not expect to sell the asset within 12 months or the normal operating cycle if it exceeds 12 months;
• the organization has rights to this asset (patents, certificates, other documents of protection, an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc.), on the basis of which the organization can limit access of other persons to use the asset;
• the actual (initial) cost of the asset can be reliably determined.

What refers to intangible assets

• works of science, literature and art;
• programs for electronic computers;
• inventions;
• utility models;
• breeding achievements;
• trade secrets();
• trademarks and service marks;
• business reputation arising in connection with the acquisition of an enterprise as property complex(in whole or part thereof).

Do not apply to intangible assets

• R&D that did not produce a positive result, was not completed or was not formalized in the prescribed manner;
• things in which the results of intellectual activity and equivalent means of individualization are expressed (for example, CDs with programs recorded on them);
• expenses associated with the formation of a legal entity (organizational expenses);
• intellectual and business qualities of the organization’s personnel, their qualifications and ability to work.

Reflection of intangible assets in accounting and financial statements

Intangible assets: details for an accountant

• Checking the accounting of intangible assets

  ...: – the institution’s rights to intangible assets are documented; – all intangible assets of the organization are reflected in the accounting... of intangible assets. In the case of creating an intangible asset, in addition to the above-mentioned expenses, in the initial cost of the intangible asset additionally... fixed assets and intangible assets used directly in the creation of the intangible asset, the initial cost of which...

• Reclassification of tangible search assets into intangible assets

  ... "Reclassification of tangible search assets into intangible assets" from the Fund "... Reclassification of tangible search assets into intangible assets" Description of the problem The organization produces... search assets- included in the intangible assets of the organization. Clause 26 of PBU 24 ... may be recognized in the value of an intangible asset (for example, in the event of liquidation ... appraisal wells are reclassified as part of an intangible asset (geological information / assessment results ...

• Changes to Instruction No. 174n. New accounting entries for budget accounting

  Impairment losses on property, plant and equipment, intangible assets, non-produced assets and business transactions... when receiving fixed assets, intangible assets, non-produced assets: a) when transferring... funds, intangible assets, non-produced assets: a) when transferring fixed assets, intangible assets, non-produced... gratuitous transfer of fixed assets , intangible assets adopted in accordance with the law...

• Trademark and trademark: how to take into account?

  ... “Exclusive rights as a criterion for the recognition of intangible assets”, posted on the official website of the BMC... intangible assets used directly in the creation of an intangible asset; other expenses directly related to... reporting years. The excess of the amount of depreciation of an intangible asset over the amount of its revaluation, credited ... revaluation of intangible assets must be reflected separately in accounting. Amortization of intangible assets The cost of intangible assets with...

• Differences in accounting for non-financial assets in IFRS and US GAAP

  Intangible assets and property, plant and equipment Accounting for intangible assets is governed by IAS 38 Intangible Assets ... and ASC 350 Intangible Assets: Goodwill and Other Intangible Assets ... GAAP is prohibited. Accounting for internally generated intangible assets Internally generated intangible assets... the development, use or sale of an intangible asset. Proof of compliance with this criterion...

• Asset without VAT

  Including fixed assets and intangible assets, property rights in the future... in relation to fixed assets and intangible assets - in an amount proportional... in relation to fixed assets and intangible assets - in an amount proportional... many companies are actively use intangible assets. Intangible assets allow you to increase the value of a company... the code does not regulate the issue of the sale of an intangible asset and a material carrier. Material...

• Review of amendments made to Directive No. 65n for budgetary institutions

  Funds"; 320 “Increase in the value of intangible assets”; 330 “Increase in the cost... disposal of intangible assets, including income from the sale of intangible assets, income... connections with the shortage of intangible assets; operations for disposal of intangible assets. We also note... “Amortization of intangible assets”, which includes the amount of reduction in the value of intangible assets as a result of... their depreciation; 422 “Impairment of intangible assets”, according to...

• Changes to the Unified Chart of Accounts and instructions for its use
• The latest changes to Instruction No. 157n

  Exclusive (property) rights to intangible assets; remunerations paid to the intermediary organization through... which the intangible asset was acquired; amounts paid by an institution for... or the provision of services when creating an intangible asset in accordance with contracts (state (municipal)... fixed assets and intangible assets used directly in the creation of an intangible asset, the initial cost of which...

• How to take into account the costs of developing a store design

  Accounting for an object as an intangible asset requires a one-time completion of seven... 12 months). To recognize an intangible asset, it is necessary to have the ability to bring... documents confirming the existence of the intangible asset itself and (or) the exclusive right... the useful life of an object of intangible assets can be determined, for example,... stipulated by relevant contracts. For intangible assets for which it is impossible to determine the period...

• Important changes to Instruction No. 157n

  ...) exclusive (property) rights to objects of intangible assets - Remunerations paid to the intermediary organization through... which the object of intangible assets was acquired - Amounts paid by the institution for ... or the provision of services when creating an intangible asset according to contracts (state ( municipal) ... fixed assets and intangible assets used directly in the creation of an intangible asset, the initial cost of which ...

• Non-financial assets: accounting entries adjusted

  250, 280 Intangible assets To account for transactions with intangible assets, accounts are used... analytical accounting accounts for reflecting intangible assets: Intangible assets - other movable property... registration of receipt and disposal of intangible assets has also been adjusted: Contents of the transaction... – 153 Capitalization of unaccounted for intangible assets identified during inventory 0 ... to the accounts of fixed assets, intangible assets, non-produced assets, depreciation, ...

• Accounting for the costs of creating and maintaining the AU website

  Accounting. Acquired (created) objects of intangible assets (exclusive rights to the site) are accepted... the site, recorded as part of intangible assets, is written off by calculating depreciation. ... there is a period for its use). Intangible assets for which it is impossible to accurately ... useful life are considered intangible assets with an indefinite useful life ... and intangible assets" Account credit 0 104 39 000 "Amortization of an intangible asset - ...

• Changes to Directives No. 65n. What should an accountant know?

  Funds"; 320 “Increase in the value of intangible assets”; 330 “Increase in value...including: fixed assets, intangible assets, non-produced assets, inventories... intangible assets” reflects income from the disposal of intangible assets, including income from the sale of intangible assets... Subarticle 422 “Impairment of intangible assets” includes the amount of decrease in economic... concluded in the object of intangible assets arising as a result of impairment ...

• Amendments are being made to Instruction No. 157n

  ...) exclusive (property) rights to intangible assets; remunerations paid to the intermediary organization through... which the intangible asset was acquired; amounts paid by an institution for information... or provision of services when creating an intangible asset in accordance with contracts (state (municipal) contracts... - design, technological work (when creating an intangible asset). Also adjusted are expenses not included...

We talked about what non-current assets are. At the same time, the main components non-current assets organizations are fixed assets (fixed assets) and intangible assets (intangible assets). We will tell you what their differences are in this material.

OS and NMA: what is it?

To understand the differences between fixed assets and intangible assets, you can compare them by essence, recognition criteria, composition and other characteristics.

Let's start with the definitions of fixed assets and intangible assets for accounting purposes:

And the conditions for recognizing property as fixed assets and intangible assets are as follows:

Conditions for recognition of fixed assets (clause 4 of PBU 6/01):

Conditions for recognition of intangible assets (clause 3 of PBU 14/2007):

- the object is capable of bringing economic benefits to the organization in the future; - the object is intended for use in the production of products, when performing work or providing services, for the management needs of the organization, or for provision for a fee for temporary possession or use; - the organization does not intend the subsequent resale of this object;

- the object is capable of bringing economic benefits to the organization in the future (in particular, it is intended for use in the production of products, when performing work or providing services, for the management needs of the organization); - the object is intended for use for a period exceeding 12 months; - the organization does not intend to sell the property within 12 months; - the initial cost of the object can be reliably determined; - the organization has the right to receive economic benefits from the asset, and there is also a restriction on the access of other persons to such economic benefits; - the ability to identify an object (separate it from other assets); - the object does not have a material form

The above definitions and conditions for recognition of fixed assets and intangible assets allow us to conclude that the main difference between fixed assets and intangible assets is the presence or absence of a tangible form and, as a consequence, the method of using such objects.

How intangible assets differ from fixed assets can also be understood by presenting in the table examples of assets that can be recognized as fixed assets and intangible assets:

OS examples:

Examples of intangible assets:

- buildings; - structures; - land plots; - working and power machines and equipment; - measuring and control instruments and devices; - computer technology; - vehicles; - tool; - production and household equipment and accessories; - working, productive and breeding livestock; - perennial plantings; - on-farm roads; - capital investments for radical improvement of land; - capital investments in leased fixed assets; - environmental management objects (water, subsoil and other natural resources), etc.

- works of science, literature and art; - computer programs; - inventions; - utility models; - selection achievements; - production secrets (know-how); - trademarks; - service marks; - company name; - positive business reputation, etc.

Version 1.0.43.3 of the "Accounting" configuration has been released government agency"(PROF and basic, rev. 1.0) for "1C:Enterprise 8".

New in version

Fixed Asset Accounting

Changes in accounting structure

In the configuration, the structure of data storage for fixed assets, intangible assets, legal acts, and treasury property has been changed. Main goals of restructuring:

• correct generation of inventory cards (form 0504031) (form 0504032) in accordance with Order of the Ministry of Finance of Russia No. 52n dated March 30, 2015;
• preservation of historical fixed asset accounting data necessary for generating an inventory card after reconciliation information base. Those. achieving independence of data for the inventory card from the convolution procedure.

When updating the information base to version 1.0.43, existing data on fixed assets, intangible assets, legal acts from accounting documents and directories will be transferred to new registers.

Attention!
When updating to version 1.0.43, a large-scale restructuring of data on fixed assets, intangible assets, legal acts and treasury property is carried out. Before updating to version 1.043 in mandatory it is necessary to create an archival copy of the information security.
After updating the configuration to release 1.0.43, additional steps are required. More details in the Instructions for the transition to a new data structure for fixed assets, intangible assets, legal acts, treasury property when updating to version 1.0.43 (“ Help / Addition to the description / Instructions for the transition to the new structure of accounting for fixed assets, intangible assets, legal acts»).

New objects

New document “Changing the data of OS, intangible assets and legal acts”

The document is intended for adjusting the parameters of fixed assets, intangible assets and legal acts in the corresponding information registers. With the document you can adjust the parameters:

• number and date of opening of the object’s inventory card;
• accounting account, KFO, KPS, type of accounting, type of property;
• initial information about the cost, the amount of depreciation and the number of objects when accepted for accounting.

The document is available from the menu “OS, intangible assets, legal acts / Working with asset information registers / Changing the data of fixed assets, intangible assets and legal acts.”

New processing “Management of inventory card numbers”

Processing is intended for checking and group changing the numbers of NFA inventory cards.

Processing allows:

• check the correctness of the numbers for the same length and the same prefixes;
• edit existing inventory card numbers (change the length of numbers, renumber inventory cards, or change numbers manually);
• number inventory cards for objects of fixed assets, intangible assets, legal acts accepted for accounting, for which inventory card numbers are not specified.

Processing is available from the menu “OS, intangible assets, legal acts / Working with OS information registers / Managing inventory card numbers.”

New information registers:

• Inventory card numbers;
• Parameters of fixed assets depreciation (accounting);
• Initial information about OS (accounting);
• Credentials of the object OS, intangible assets, legal acts.

New accumulation registers:

• Depreciation of fixed assets;
• Cost of fixed assets.

Changes in register details

To the information register " Major renovation OS" added the "Document name" attribute.

The detail “Suspension period” has been added to the information register “Accrual of depreciation of fixed assets (accounting)”.

The details “Document Date” and “Document Name” have been added to the “OS Events” information register.

The details “Date of document” and “Name of document” have been added to the information register “Status and location of OS”.

The Depreciation History information register is no longer used.

Changes in the details of documents

From the document “Entering balances of fixed assets and intangible assets” the details “Type of property”, “Depreciation account”, “KOSGU depreciation account” have been removed. Added details “Inventory card number”, “Initial depreciation amount”.

From the document “Gratuitous receipt of fixed assets and intangible assets” the details “Type of property” and “KOSGU depreciation account” have been removed. Added the “Inventory card number” attribute.

From the document “Capitalization of fixed assets (intangible assets) to account 101 (102)” the details “Type of property”, “Depreciation account”, “KOSGU depreciation account”, “Off-balance sheet asset accounting account” have been removed. Added the “Inventory card number” attribute.

From the document “Translation finished products“Type of property”, “Depreciation account”, “KOSGU depreciation account” details have been removed from the OS structure. Added the “Inventory card number” attribute.

From the document “Acceptance for accounting of fixed assets and intangible assets” the details “Type of property”, “Depreciation account”, “KOSGU depreciation account”, “Off-balance sheet asset accounting account” have been removed. Added details “Inventory card number”, “Initial depreciation amount”.

From the document “Entering balances of treasury property” the details “Depreciation account” and “KOSGU depreciation account” have been removed. Added details “Inventory card number”, “Initial depreciation amount”.

From the document “Receipt of Treasury Property” the details “Depreciation Account” and “KOSGU Depreciation Account” have been removed. Added the “Inventory card number” attribute.

From the document “Write-off of treasury property (other reasons)” the details “Depreciation account”, “KOSGU depreciation account” have been removed.

From the document “Transfer inventory item(treasury property)” the details “Depreciation account”, “KOSGU depreciation account” were removed.

From the document “Transfer of Treasury Property List” the details “Depreciation Account” and “KOSGU Depreciation Account” have been removed.

From the document “Changing depreciation parameters” the details “Depreciation account”, “KOSGU depreciation account”, “Old depreciation account”, “KOSGU old depreciation account” have been removed.

The details “Depreciation Account” and “KOSGU Depreciation Account” have been removed from the “Depreciation Adjustment” document.

From the document “Transfer of treasury property to (return from) gratuitous (compensated) use” the attribute “Off-balance sheet account” has been removed.

From the document “Transfer of NFA to (return from) gratuitous (reimbursable) use” the attribute “Off-balance sheet account” has been removed.

From the document “Entering balances for legal acts” the details “Type of movement of non-fiscal assets” and “Type of non-fiscal assets” have been removed. Added the “Inventory card number” attribute.

From the document “Changing the cost account for calculating depreciation of fixed assets,” the details “Procedure for repayment of cost” and “Method of calculating depreciation” have been removed.

The attribute “Inventory card number” has been added to the document “Free receipt of legal acts”.

The attribute “Inventory card number” has been added to the document “Acceptance for registration of legal acts”.

IN tabular part In the document “Changing OS state parameters”, a column “Date of document” has been added.

Changes in how documents work

The documents “Receipt of fixed assets (off-balance)”, “Internal movement of fixed assets (off-balance)”, “Disposal of fixed assets (off-balance)” no longer generate movements in the information registers “Asset Events” and “State and Location of Assets”.

The documents “Internal movement of fixed assets and intangible assets” and “Transfer of non-residential assets to (return from) gratuitous (compensated) use” do not make any movement in the information register “State and location of fixed assets” if the CMO has not changed.

Documents for entering balances of fixed assets, intangible assets, legal acts and IC

Previously, in these documents the inventory number was indicated as a line. Now added to documents new props"Inventory number" of reference type.

Attention!
When updating the configuration, the new details will be filled in automatically. But if the program cannot find the corresponding inventory number due to accounting errors, then for these fixed assets the inventory number will not be set in the balance entry documents.

The details “Date of acceptance document for accounting” and “Date of commissioning document” have also been added to the documents for entering balances.

Document “Receipt of fixed assets in operational accounting (entry of balances)”

The document has been renamed “Entering fixed assets balances in operational accounting.”

Directory "OS Inventory Numbers"

The “Group Addition Form” form has been removed from the directory. Instead, the form “Form for generating inventory numbers” is used.

Register of information “Depreciation parameters”

The information register has been renamed to “Parameters for reflecting depreciation costs.”

Settlement and payment documents

Order of the Ministry of Finance dated June 14, 2016 No. 8n approved the form of the Application for the issuance (transfer, amendment, revocation) of a treasury letter of credit (according to OKUD 0506108).

An application for the issuance (transfer, modification, revocation) of a treasury letter of credit is used when carrying out territorial authorities Federal Treasury treasury support government contracts(contracts, agreements) providing for the condition of transferring the amount of the advance payment within the amount necessary to pay the obligation of the state customer and (or) organization to the contractor (co-contractor) arising within the framework of the execution of such contracts, upon presentation by the contractor (co-contractor) of documents confirming the fact supply of goods, performance of work, provision of services.

The program includes the document "Application for the issuance of a treasury letter of credit". Available from the menu “Treasury/Bank/Documents for collection/Application for issuance of a treasury letter of credit”.

Other changes

Document "Transfer of materials to third parties"

Added the ability to generate a printed form "Request-invoice (f.0504204)". Transfer of materials to (from) structural unit is being drawn up primary document f.0504204 according to Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

Documents "Planned appointments" and "Accepted commitment"

It is possible to work with accounts of the fifth section of the second and third planned periods (synthetic account group codes 3 and 4) and accounts of an unplanned period (synthetic account group code 9).

Chart of accounts

The creation of a printed form of the working chart of accounts has been implemented taking into account the requirements of instructions No. 174n dated December 16, 2010 and No. 183n dated December 23, 2010. According to the requirements of the instructions, at the end of the name of the working account, the name of the type of expense for the KPS type KRB, the name of the analytical group is indicated in brackets KDB - for KDB and the name of the analytical group KIF - for KIF.

Regulated accounting reporting

Updated form sets financial statements, established by orders of the Ministry of Finance of Russia:

• dated December 28, 2010 No. 191n – file statrep191N.repx, set of financial authority reports forep.repx;
• dated March 25, 2011 No. 33n – file statrep33N.repx;
• dated December 4, 2014 No. 143n – file statrep143N.repx.

Attention!
When updating the configuration, the accounting reporting sets (files statrep191N.repx, statrep33N.repx, statrep143N.repx, DataFEA.repx, forep.repx) are not updated. The sets must be loaded into the “Types of reports” directory (the “Download reporting sets” button).

Descriptions of changes are included in the kits. Information about the version of the set of financial statements and changes in the version can be obtained by clicking on the “i” button in the “Regulated financial statements” form.

Starting from the release of BGU 1.0.40, all processing of unloading accounting and budget reporting will be delivered in one archive. File extrp.zip. The archive also includes a Readme.txt file containing brief description purpose of each treatment.

Electronic document management with regulatory authorities (EDI)

In EDI mechanisms with regulatory authorities, work with the new certificate of the Taxcom certification center is supported.

Data exchange with the configuration “Salaries and personnel of a government institution”

Directories “Method of reflecting wages in accounting” and “Items of financing”.

The directories implement a hierarchy of groups and elements, i.e. directories became hierarchical.

Register of information "Compliance of salary transactions"

Access to register data has been organized from the element form of the directories "Items of financing" and "Methods of reflection in accounting" with the ability to select data by the attribute "Operation".

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The company "1C" provides free support basic versions of software products of the 1C:Enterprise 8 systems.

Conditions for distribution of 1C:Enterprise program updates and information resources company "1C" http://1c.ru/rus/support/support.htm