Especially valuable property: concept, list, category, requirements of the RF PP No. 538-p4, rules for depositing and writing off

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

As you know, municipal and state organizations receive funding from the budget. Along with this, such institutions are charged with certain responsibilities. For example, they cannot dispose of property without the consent of the owner, since it is in their operational management. Objects entrusted to organizations can have different statuses. In our article we will talk about especially valuable property. From what amount is considered the "special value" of the object? What restrictions are provided for organizations using such property? Read on for answers to these and other questions.

Regulatory framework

Restrictions on the disposal of property by budgetary organizations are enshrined in Part 2 of Art. 298 GK. It applies to transactions with especially valuable movable property of the institution and real estate.

Restrictions applyand on objects transferred to the organization by the owner, and acquired by it with the funds of reserve funds. At the same time, the institution has the right to use everything that is included in the list of especially valuable property to make a profit if the proceeds are used to develop activities.

Concept

What is considered a particularly valuable movable property of a budgetary institution? They are any objects, the use of which facilitates the main activity. For example, securities are classified as especially valuable property of a budgetary organization.

The list of objects is fixed by Government Decree No. 538 of July 26, 2010. In accordance with this document, the category of especially valuable property of federal institutions includes:

1. Objects whose book value is higher than the amount set by the founder, i.e. more than 500 thousand rubles.
2. Exhibits and collections of state museums, documentation of the Archival and Library Funds of the Russian Federation.

Especially valuable in institutions subordinate to the Ministry of Emergency Situations are objects with a book value of more than 350 thousand rubles:

1. Automotive, armored vehicles.
2. Power, lifting units, machine tools, technological equipment and other equipment used to carry out activities enshrined in the charter.
3. Special equipment designed for core activities.
4. Office, household appliances, computers.
5. Production tools.

Autonomous Institutions

Especially valuable property of these organizations is determinedaccording to several different criteria. The cost for them is determined depending on its level. Thus, the amount of especially valuable property of autonomous organizations created on the basis of objects that are regional property, as well as budgetary institutions subordinate to the subject of the Russian Federation, is 50-500 thousand rubles. It is approved by the supreme executive body of the subject.

The cost of especially valuable property of these organizations may also be established by state regional bodies that are their founders.

As for municipal institutions, the minimum amount limit here is also 50 thousand rubles. But the maximum value of especially valuable property of institutions cannot exceed 200 thousand rubles. The corresponding values are approved by the regulations of the local administration or territorial self-government bodies, if they are the founders of such organizations.

Accounting specifics

The procedure for reflecting information on especially valuable movable property of institutions, liabilities, financial / non-financial assets, including those acquired through income-generating activities, transactions that change liabilities, income and expenses, is not established by the Instructions for Use chart of accounts in municipal and state authorities, management structures of state non-budgetary funds, Academies of Sciences, municipal and state institutions. The document was approved by Order of the Ministry of Finance No. 157n dated December 1, 2010

Based on paragraph 238 of the said Instructions, cf. 021006000 "Settlements withfounder" is used to reflect information on transactions made with the participation of an authority exercising the powers and functions of the founder (owner) of a state / municipal budgetary or autonomous institution. It should be taken into account that this account summarizes data only on that especially valuable property the organization cannot dispose of Information is reflected in monetary terms, equal to the book value of the objects.

Based on the provisions of paragraph 116 of the Instructions, settlement transactions in the amounts of the book value of especially valuable property and real estate accepted for accounting and assigned to a budgetary institution are made out as follows:

db ch. 040110172 Ct 021006660.

Account 021006000 take into account the indicator of settlements with the founder of the organization in the scope of his rights to dispose of valuables in the value equivalent of the book price of objects that the organization is not en titled to dispose of.

Analytics for operating systems and intangible assets

Based on clause 8 of the Instruction, the following accounts are used to account for especially valuable property:

1. 0 101 21 000 "Residential areas".
2. 0 101 22 000 "Non-residential objects".
3. 0 101 23 000 "Structures".
4. 0 101 24 000 "Machinery, equipment".
5. 0 101 25 000 "Transport".
6. 0 101 26 000 "Household, production inventory".
7. 0 101 27 000 "library stock".
8. 0 101 28 000"Other OS".

Intangible assets are taken into account on the account. 0 102 20 000.

Analytics for depreciation

Accounting for depreciation of valuables is kept on accounts:

1. 0 104 21 000 - for residential premises.
2. 0 104 22 000 - for non-residential areas.
3. 0 104 23 000 - for structures.
4. 0 104 24 000 - for equipment and machinery.
5. 0 104 25 000 - for vehicles.
6. 0 104 26 000 - for household, production equipment.
7. 0 104 27 000 - for the library fund.
8. 0 104 28 000 - for other operating systems.
9. 0 104 29 000 - for intangible assets.

Tax accounting

Public institutions must deduct tax from fixed assets recorded on the balance sheet. This rule does not apply to organizations exempt from payment in accordance with regional or federal laws.

When calculating the amount, the fact that property is classified as especially valuable is not taken into account.

Organizations with separate subdivisions send reports to the Federal Tax Service at the location of the relevant facilities. All institutions are required to keep register records.

Decommissioning of especially valuable property

Departure of objects from the organization when they are transferred to an institution of the same level is documented by an acceptance certificate. Only the founder has the right to decide on the provision of valuables.

If the objects are recognized as especially valuable not in terms of cost, then the receiving party may, at its discretion, determinecategory for them.

Regulation of the workflow during write-offs is carried out by the founder. The disposal of valuables purchased with budgetary funds is carried out in agreement with the higher management body.

Before agreeing on the operation and obtaining the right to carry it out, the condition of the property is assessed. Based on the results of the analysis, a conclusion is drawn up on the suitability of objects for use. Based on this document, the head of the institution sends a letter to the founder about the need to write off valuables.

The property description card contains the following information:

1. Name of objects.
2. Date of posting.
3. Balance value.
4. Useful life.
5. Inventory number.

The head attaches a card, a copy of the act, an order on the formation of an evaluation commission, a protocol (conclusion) to a letter addressed to the founder. Write-off is carried out only after receiving a response from the owner.

Inventory

It is carried out when the property is written off. The inventory is carried out by a permanent commission or an audit body consisting of at least three people. If necessary, an invited expert may be included in the commission.

First of all, the property is inspected. During it, availability is checked, verification is carried out with technical documents.

After inspection, the commission determines the reasons for the write-off. The grounds for the disposal of property are physicalor obsolescence, loss of useful properties, destruction resulting from an accident, natural disasters, etc.

Based on the results of the inspection, the commission decides on the advisability of further use of valuable property, determines the possibility of repair, retrofitting, refinement, operation of a part of the facility or disposal.

At the final stage, an act of write-off is formed. The document must be signed by all participants in the audit. The act is approved by the head.

What if the value of the property is less than 3,000 rubles?

Accounting for such objects has some peculiarities.

In accordance with the provisions of the Instruction, when assets are credited, the value of which is less than 3 thousand rubles, they are simultaneously written off to an off-balance sheet account. 21. To the register, the accountant opens sub-accounts for separate reflection of information on especially valuable and other property. These rules apply only to movable objects.

Please note that depreciation of property worth less than 3 thousand rubles. is not carried out. Write-offs are made according to general rules with a decrease in the amount on the off-balance account. The statement of issue of goods and materials serves as the basis for disposal.

Please also note that an accounting card for objects worth up to 3 thousand rubles. won't start.

Frequently Asked Questions

Question 1. Many accountants are interested in who in the budgetary organization is considering the issue of classifying objects as especially valuable according to the standard list?

Every institution should workspecial commission on a permanent basis. Her responsibilities include inventory, write-off, revaluation of objects and, accordingly, drawing up a list of property to classify it as especially valuable. The composition, scope and duration of the commission's powers are approved by the head of the organization.

Question 2. Can property be registered at partial cost?

No, you can't, even if the payment is made partially from funds received from the main activity. The fact is that any property is an indivisible inventory object. Posting it is made exclusively in full.

Question 3. Can a budget organization independently establish a list of especially valuable objects?

No, it can't. Even if the list is not approved by the founder, the head of the organization is not en titled to independently dispose of the objects, including including them in the category under consideration. The owner, in turn, must approve the list and bring the relevant order to the attention of the institution.

Question 4. How is the modernization of high-value assets, in particular, the replacement of a block, assembly or part?

The decision to repair is made on the basis of the conclusion of the inventory commission. The replacement is carried out by partial liquidation of the corresponding block (node, etc.) and subsequent retrofitting of the operating system with an increase in its cost.

Question 5. How often can the cost of especially valuable property be changed in a budgetary institution?

Adjustment of the value is made exclusively in agreement with the founder. The minimum number of times the value of especially valuable objects changes is once within 1 year. The established procedure must be fixed in the financial policy of the institution.