A clarifying question to the previous answer: in this case, depreciation is not charged, but depreciation is charged. Question: where to write off the purchase of a fixed asset if depreciation is considered on an off-balance sheet account? And what to do with fixed assets if depreciation was not charged?

Anna Zaykina answers, expert

Yes, fixed assets of a non-profit organization need fixed assets, which are not recognized as an expense. And it doesn't matter from what source the object was acquired (clause 17 of PBU 6/01, letters of the Ministry of Finance of Russia,). Upon disposal of a fixed asset acquired from the target source, its cost is debited from account 83 by posting:

Debit 83 Credit 01

- the fixed asset acquired at the expense of earmarked receipts or received free of charge has been written off;

Credit 010

- depreciation written off.

If depreciation on fixed assets has not been charged, then it is enough to make an entry based on an accounting statement for the amount of all additional depreciation:

Debit 010

- Inos accrued.

Justification

Pavel Gamolsky, President of the Association "Club of accountants and auditors of non-profit organizations"

How a non-profit organization should account for fixed assets

The item of fixed assets was acquired at the expense of earmarked receipts

Contents of operationDebitCreditSumPrimary document Paid for the fixed asset 60-25141 300 Payment order, bank statement Computers received 0860-141 300 Invoice, invoice The advance paid to the supplier has been credited 60-160-241 300 Invoice The computer is taken into account as an object of fixed assets 010841 300 Acceptance and transfer act of the object of fixed assets Reflected the source of financing for the acquired OS 86-1 and others 83-141 300 accounting certificate, estimate of income and expenses *

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Reflected the source of financing for the acquired OS86-1 and others 83-146 500 accounting certificate, estimate of income and expenses Is it necessary to charge depreciation in the accounting of non-profit organizations?

For fixed assets of non-profit organizations, depreciation is not charged in accounting. And it doesn't matter from what source the object was acquired. Instead of depreciation in NPO of fixed assets, which is not recognized as an expense. This is stated in clause 17 of PBU 6/01, letters of the Ministry of Finance of Russia,. *

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What transactions to write off fixed assets

What postings do non-profit organizations (NPO) make when writing off fixed assets

The Ministry of Finance of Russia recommends writing off fixed assets that can no longer be used in the accounts of NPOs as follows. Reduce the indicators for the groups of articles "Fixed assets" and "Fund of real estate and especially valuable movable property." Reduce the amount of wear at the same time.

This procedure is spelled out in the information of the Ministry of Finance of Russia PZ-1 / 2015. *

What postings are made when selling fixed assets

What transactions are made by non-profit organizations (NPO) when selling fixed assets

The accounting records for the sale of a fixed asset depend on the taxation system of the NPO. A set of wiring for the general and simplified system - in the tables below.

Transactions when selling fixed assets in NCOs under general taxation regime

Contents of operationDebitCreditSumPrimary document Transferred for the object OS605160 000 Payment order, bank statement Accepted the supplier's account 086050 847.46 Invoice The amount of VAT on the acquired object of the fixed asset is reflected 19609152.54 VAT invoice The amount of VAT is included in the cost of the object 08199 152.54 Account reference The object is credited to the fixed assets of the object of transfer 010860 -28 360 000 accounting statement, estimate of income and expenses ...………… Depreciation during the operation of the OS object 01021 000 accounting statement-calculation Reflected the buyer's debt for the object being sold OS 7691-164 900 contract, invoice The amount of VAT payable to the budget has been charged [(64 900 - 60 000)? 18/118] 91-368748 invoice, calculation The initial value of the retired asset has been written down 830 160 000 Acceptance and transfer act of the fixed asset object Funds have been received from the buyer OS 517 664 900 bank statement

Revealed financial results from the implementation of the OS object (excluding other operations)

91-99964 152 accounting reference-calculation

As you know, any property sooner or later becomes unusable and, therefore, it becomes necessary to write it off the balance sheet of the institution. As our practice shows, writing off federal property often turns into a headache for the accountant of an institution. What package of documents to prepare? With whom and in what time frame should the write-off be coordinated? How to avoid violations of the law?

We will answer these and other questions in this article.

For the "competent" write-off of movable and real estate located in federal property and fixed on the right of economic management for federal state unitary enterprises or on the right of operational management for federal state enterprises, federal state institutions, federal government bodies, management bodies of state extra-budgetary funds Russian Federation, a number of important documents should be remembered general (relevant at the time of this writing):

Check if your organization has an order of the founder or other intradepartmental document governing a more detailed write-off procedure.

- Resolution of the Government of the Russian Federation of October 14, 2010 N 834"On the specifics of writing off federal property" (hereinafter - Resolution N 834);

- Ministry order economic development RF and RF Ministry of Finance dated March 10, 2011 N 96 / 30n"On the approval of the procedure for the submission by federal state unitary enterprises, federal state enterprises and federal state institutions of documents for agreeing on the decision to write off federal property assigned to them on the basis of the right of economic management or operational management."

Taking into account the provisions of these regulations and the explanations given in the letters of the Ministry of Economic Development, let us consider in detail the features of writing off movable and immovable federal property.

According to Clause 2 of Resolution N 834 under the cancellation of federal property means a set of actions related to the recognition of federal property as unsuitable for further use for its intended purpose and (or) order due to complete or partial loss of consumer properties, including physical or moral deterioration, or retired from possession, use and disposal due to death or destruction, and also with the impossibility of establishing his whereabouts.

Write-off of federal property is a set of actions to declare this property unsuitable for use.

For your information.

The provisions of Resolution N 834 do not apply to write-offs:

a) federal property withdrawn from circulation;

b) museum items and collections included in the Museum Fund of the Russian Federation, as well as documents included in the Archive Fund of the Russian Federation and (or) the National Library Fund;

c) federal property located outside the Russian Federation.

The decision to write off federal property is made in the following cases:

• if federal property unusable for further use for the intended purpose due to complete or partial loss of consumer properties, including physical or moral deterioration;
• if federal property out of possession, use and disposal due to death or destruction, including against the will of the owner, as well as due to the impossibility of establishing his location.

a) in a relationship federal movable property, with the exception of especially valuable movable property assigned to a federal state institution by the owner or acquired by a federal state institution at the expense of funds allocated by its founder for the acquisition of federal property, - organizing independently;

b) in a relationship federal real estate(including objects of construction in progress), as well as especially valuable movable property assigned to a federal state institution by the owner or acquired by a federal state institution at the expense of funds allocated by its founder for the acquisition of federal property - by an organization by agreement with the federal executive body in whose jurisdiction it is.

In order to prepare and make a decision on the write-off of federal property, the organization creates a permanent commission for the preparation and adoption of such a decision (hereinafter - the commission).

The regulations on the commission and its composition are approved by the order of the head of the organization.

The commission is headed by a chairman who carries out general management of the commission's activities, ensures collegiality in the discussion of controversial issues, distributes responsibilities and gives instructions to members of the commission.

The composition of the property write-off commission may include: - chief accountant (accountant; other persons who are entrusted with the duties of accounting);

- heads of structural divisions of the institution;

- financially responsible persons who are responsible for the safety of property;

- specialists of the institution who can give an objective opinion on the condition of the property.

If the organization does not have employees with special knowledge, the chairman of the commission may be invited to participate in the meetings of the commission. experts... Experts are included in the commission on a voluntary basis.

An expert cannot be a person of an organization who is entrusted with responsibilities related to direct material responsibility for material assets investigated in order to make a decision on the write-off of federal property.

The concept of “expert” is interpreted differently in various regulatory acts, but in any case it is not only a professional, but also a person with deep knowledge in a particular area and relevant experience.

Here are some definitions.

Experts- citizens with special knowledge, experience in the relevant field of science, technology, economic activity, and organizations accredited in accordance with the procedure established by the Government of the Russian Federation in the relevant field of science, technology, economic activities, which are involved by state control (supervision) bodies, bodies municipal control to carry out control measures ( Federal Law of December 26, 2008 N294-FZ"On the protection of rights legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control ").

Expert of the self-regulatory organization of appraisers- a member of a self-regulatory organization of appraisers, passed the uniform qualification exam and elected to the expert council of the self-regulatory organization of appraisers by the general meeting of the members of the self-regulatory organization of appraisers ( Art. 16.2 of the Federal Law of July 29, 1998 N 135-FZ"On appraisal activities in the Russian Federation").

If the agreement concluded between the organization in which the commission was created and the expert participating in the work of the commission provides for the repayment of the expert's services, payment for his labor is carried out: a) the federal government body, the management body of the off-budget fund of the Russian Federation, the federal government agency, which are recipients of federal budget funds in accordance with the Budget Code of the Russian Federation - within the limits of the federal budget funds provided for their maintenance;

b) a federal budgetary institution, a federal autonomous institution - at its own expense or, in cases stipulated by the legislation of the Russian Federation, at the expense of funds provided from the federal budget in the form of subsidies;

c) other organizations - at their own expense.

If you do not want to pay an expert, it is necessary, firstly, to find such an enthusiast, and secondly, to directly prescribe the gratuitous nature in the contract.

The Commission meets as soon as the property that has lost its designated purpose appears. The order of the meetings is similar to the meeting of the founders of a commercial organization.

The period for consideration by the commission of the documents submitted to it is clearly regulated. It should not exceed 14 days, after which the commission makes a decision.

In this case, the meeting of the commission is considered competent if there is quorum, which is at least two-thirds of the members of the commission.

The Commission carries out the following actions:

a) inspects federal property subject to write-off, taking into account the data contained in the accounting, technical and other documentation;

b) makes a decision on the feasibility (suitability) of further use of federal property, on the possibility and efficiency of its restoration, on the possibility of using individual units, parts, structures and materials from federal property;

c) sets reasons for writing off federal property, including: - physical and (or) obsolescence;

- violation of conditions of detention and (or) operation;

- accidents, natural disasters and other emergencies. At the same time, it is desirable that all events of this kind have their documentary evidence;

- long-term non-use for management needs and other reasons that led to the need to write off federal property in accordance with paragraph 3 of Resolution N 834;

d) prepares an act on the write-off of federal property (hereinafter referred to as the act of write-off), depending on the type of federal property to be written off in the prescribed form and forms a package of documents in accordance with the list approved by the federal executive body in charge of the organization.

According to clause 12 of the Instructions for the application of the chart of accounts budgetary institutions approved by the Order of the Ministry of Finance of the Russian Federation of December 16, 2010 N 174n, and clause 9 of the Instructions for the application of the chart of accounts of budgetary accounting, approved by the Order of the Ministry of Finance of the Russian Federation of December 6, 2010 N 162n, the decision of the institution's commission to write off fixed assets is drawn up by the following primary documents: - The act of writing off the object of fixed assets (except for vehicles) ( f. 0306003);

- Act on the write-off of vehicles ( f. 0306004);

- The act on the write-off of groups of fixed assets (except for vehicles) ( f. 0306033);

- An act of writing off soft and household equipment ( f. 0504143) (in terms of homogeneous items of household equipment);

- The act of writing off the excluded objects of the library fund ( f. 0504144).

By order of the head, the commission may be entrusted with additional powers aimed at ensuring the use of federal property for its intended purpose, including during inventory taking, as well as during timely preparation and making decisions on the write-off of federal property.

However, drawing up a commission act is not last action in a long procedure for property write-off!

1. The executed act on property write-off must be approved by the head of the organization independently, and in relation to federal real estate (including construction in progress), as well as especially valuable movable property - the head of the organization in agreement with the federal body the executive branch in charge of the organization.

2. In order to agree on the decision to write off federal property, the head of the organization shall send the following documents to the federal executive body in charge of the organization:

1) a list of federal property objects, the decision to write off which is subject to approval (hereinafter referred to as federal property objects).

This list without fail indicates: - number in order;

- the name of the object of federal property;

- the inventory number of the federal property object in case of its assignment;

- year of commissioning (year of release) of the federal property object;

- the book value of the federal property at the time of the decision to write off. Let's remind that the book value of objects of non-financial assets is their initial value, taking into account its changes;

- the residual value of the federal property object at the time of the decision to write off (the residual value is understood as the book value of the object, reduced by the amount of amortization charged on the corresponding date);

- the useful life established for a given federal property object and the period of actual use at the time of the decision to write off;

2) a copy of the decision on the creation of a permanent commission for the preparation and adoption of a decision on the write-off of federal property (with the attachment of the regulations on this commission and its composition, approved by the order of the head of the organization) if such a commission is created for the first time, or if it the position or the composition has been changed;

3) a copy of the minutes of the meeting of the permanent commission for the preparation and adoption of a decision on the write-off of federal property;

4) acts on the write-off of federal property and documents in accordance with the list approved by the federal executive body, in accordance with paragraphs. "D" clause 6 of the Regulation on the specifics of writing off federal property, approved by the Government of the Russian Federation of October 14, 2010 N 834.

3. These documents are sent by a cover letter containing the full name of the organization.

4. Based on the results of consideration of the documents submitted by the institution, the founder makes a decision to approve or refuse to approve the write-off.

The decision must be sent to the institution no later than 45 calendar days from the date of receipt of the specified documents by the founder. If a decision is made to refuse approval, the reasons for the refusal must also be communicated to the institution.

Prior to the approval of the write-off act in accordance with the established procedure, the implementation of the measures provided for by the write-off act is not allowed.

5. The implementation of measures for direct write-off is carried out by the organization independently or with the involvement of third parties on the basis of the concluded agreement and is confirmed by the commission.

6. And finally, the final disposal of federal property in connection with the decision to write off is reflected in the accounting (budget) accounting of the organization in accordance with the established procedure in accordance with p. 10 of Instruction N 162n1, p. 12 of Instruction N 174n2, p. 12 of Instruction N 183n3 and does not apply to actions for the disposal of federal property.

7. But! Even after that the institution must be sent to the Federal Agency for State Property Management on time the act of write-off approved by the head of the organization, as well as documents, the submission of which is provided for by the Government of the Russian Federation of July 16, 2007 N 447 "On improving the accounting of federal property."

For this, the institution must meet a deadline not exceeding one month, unless otherwise established by acts of the Government of the Russian Federation, to enter the relevant information into the register of federal property.

For your information.

According to the position of the Ministry of Economic Development of the Russian Federation, set out in the Letter of February 10, 2011 N 2238-AL / D08 "On clarification of the provisions of the Regulations on the specifics of writing off federal property, approved by Decree of the Government of the Russian Federation of October 14, 2010 N 834" is required that does not exempt rightholders from the need to agree with the Federal Property Management Agency, after reflecting the relevant information in the register of federal property in accordance with the requirements of the Government of the Russian Federation of July 16, 2007 N 447 "On improving the accounting of federal property", in the prescribed manner of further actions by order federal property.

So, in this article we highlighted the main nuances of writing off federal property by budgetary and state institutions. Adhering to the above recommendations, you can protect yourself from making mistakes and possible negative consequences, save time and nerves.

And remember, the decision to write off federal property is made in agreement with the federal executive body in charge of which it is, only in relation to:

• federal real estate (including construction in progress);
• especially valuable movable property assigned to a federal state institution by the owner or acquired by the institution at the expense of funds allocated by its founder.

Pay close attention to the procedure for writing off property and the timely execution of documents, and the whole procedure will pass without problems!

____________________________________

1. Order of the Ministry of Finance of the Russian Federation of December 6, 2010 N 162n "On approval of the Chart of accounts for budgetary accounting and Instructions for its application";
2. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 N 174n "On approval of the Chart of accounts for accounting of budgetary institutions and Instructions for its application";
3. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "On approval of the Chart of accounts for accounting of autonomous institutions and Instructions for its application."

The material is provided by the corporate publication for the clients of the GC "IRBiS"

ConsultantPlus: note.

Art. 20 does not apply to state institutions, the State Company "Avtodor".

Article 20. Property of a liquidated non-profit organization

1. In the event of liquidation of a non-profit organization, the property remaining after the satisfaction of creditors' claims, unless otherwise established by this Federal Law and other federal laws, shall be directed in accordance with the constituent documents of the non-profit organization for the purposes for which it was created, and (or) for charitable purposes ... If the use of the property of a liquidated non-profit organization in accordance with its constituent documents is not possible, it turns into state revenue.

2. When a non-commercial partnership is liquidated, the property remaining after the creditors' claims are satisfied shall be distributed among the members of the non-commercial partnership in accordance with their property contribution, the amount of which does not exceed the size of their property contributions, unless otherwise established by federal laws or the constituent documents of the non-commercial partnership.

The procedure for using the property of a non-commercial partnership, the value of which exceeds the size of the property contributions of its members, is determined in accordance with paragraph 1 of this article.

3. The property of a private institution remaining after the satisfaction of creditors' claims shall be transferred to its owner, unless otherwise provided by laws and other legal acts of the Russian Federation or the constituent documents of such an institution.

In a non-profit organization, the operation for the depreciation of fixed assets in the Buchsoft program (as advised by the developers) is formed by posting Debit 010 Credit 000 (auxiliary account for off-balance sheet transactions). For example: Debit 010 Credit 000 - 5000 rubles. depreciation on the fixed asset for 2013 was charged. Accordingly, on account 000 at the end of 2013, a credit balance of 5,000 rubles is obtained. How to work with this account? Do the balances on this account need to be carried over to 2014? It turns out that this amount is accumulated in the balance sheet for the loan every year when depreciation is charged on this entry. If you do this in this way, you get the equality of indicators in the balance sheet. But at the same time, the balance indicators increase. Is this the correct approach to depreciation?

Answer

Non-profit organizations are considered organizations that do not have the goal of making a profit from their activities. Their work is socially oriented. They are created to fulfill any cultural, religious, scientific and other tasks. Consider in the article how accounting and tax accounting is carried out in a non-profit organization.

The activities of such associations are regulated by the chart of accounts of some PBUs, as well as the following regulatory documents:

1. Accounting Law No. 402-FZ;
2. Civil Code ( Civil Code of the Russian Federation);
3. Law "On Non-Commercial Organizations" No. 7-ФЗ dated 12.01.1996;
4. Law "On Public Associations" No. 82-FZ dated 19.05.1995.

Features of accounting in non-profit organizations

Non-profit organizations (NPO) keep accounting and prepare reports in accordance with the legislation of the Russian Federation. To conduct it, the management is obliged to enter the position of an accountant or draw up an agreement for the corresponding services with another company.

Operations for activities and entrepreneurship prescribed in the Charter are conducted separately. Income and expense accounts are presented in the table. (click to expand)

Unlike commercial companies, an NPO engaged in entrepreneurship does not have the right to distribute the income received during the period among the participants. The profit should be directed exclusively to the fulfillment of the statutory goals of the association. The record takes place:

Dt 90 Kt 99 - the profit received at the end of the reporting period is reflected.

At the end of the year, nt. 99 close:

Dt 99 Kt 84 - net profit for the year is taken into account;

Дт 84 Кт 86 - financing of statutory work.

If the commercial activities of the NPO led to losses, they make the following entries:

Dt 99 Kt 90 - the loss for the period (month) is taken into account;

Dt 84 Kt 99 - the annual loss is reflected.

The loss is covered from certain sources. For example, from the reserve fund, at the expense of last year's profit, additional investments of participants, etc.

There are records:

Dt 76 Kt 84 - the loss was repaid at the expense of membership fees;

Dt 86 Kt 84 - at the expense of last year's profit;

Dt 82 Kt 84 - from the reserve fund.

Example # 1. Writing off totals from entrepreneurship

Non-profit organization "Barrier" is engaged in the provision of services for a fee. In 2016, income amounted to 614 thousand rubles, expenses - 389 thousand rubles.

Postings are made throughout the year:

Dt 62 Kt 90 614 000 - proceeds from entrepreneurship are taken into account;

Dt 90 Kt 20 389 000 - the cost of services has been written off;

Dt 90 Kt 99 225 000 - the results of the work of the association were taken into account.

At the end of the year, the accountant will write down:

Dt 99 Kt 84 225 000 - profit was written off;

Dt 84 Kt 86 225 000 - annual profit added to target amounts.

An NPO can take property into account as fixed assets if the necessary conditions are met:

• Application in the work established by the Charter for the needs of management or entrepreneurship;
• Application for a period exceeding one year;
• Donation, transfer of ownership to other persons is not provided.

The object is evaluated at market value at the time of registration. The cost of fixed assets is reflected by the entry: Dt 08 Kt 86.

NPOs depreciate their fixed assets instead of depreciating them, as do commercial companies. The data obtained are used in calculating the property tax on the average annual cost of fixed assets (Article 375 of the Tax Code of the Russian Federation).

The amount of depreciation is shown on the off-balance sheet account, and fixed assets - in the balance sheet according to their original cost... Otherwise, the asset will not be equal to the liability. A feature of the accounting of fixed assets received at the expense of targeted funds is the use of an account. 83. In the balance sheet, the balances on it are reflected in the line "Fund of immovable and movable property".

Simplified taxation in non-profit organizations

NPOs have the right to apply simplified taxation. They can choose the simplified tax system upon creation, by submitting a corresponding application to the tax office, or switch to the regime in the course of business. Restrictions on the use of simplified taxation system are presented in the table.

Located on STS of the organization a single simplified declaration is submitted to the inspectorate per year. They are exempt from income taxes, property taxes and VAT. NCOs calculate a single tax on a simplified basis. With taxation "on income", it is equal to 6% of all income received. With the object "income minus expenses" - 15% of the difference, and in its absence 1%. (see →)

Income used for statutory purposes single tax are not taxed. This applies to grants, membership fees, donations, subsidies for targeted needs. NCOs on a simplified basis are required to account for the income and costs of the available target amounts separately.

With this system, the head has the right to perform the duties of the chief accountant and not resort to the services of other organizations for bookkeeping. The transition to the simplified tax system is beneficial for NPOs that sell goods, work for a fee and have taxable property on the balance sheet.

Target income and their registration

The main component of accounting in NPOs is the receipt and expenditure of targeted amounts. Their receipt is reflected in the account. 86 "Targeted financing". Read also the article: → "". Accounting is broken down by types of funds and sources of income. According to CT 86 indicate the arrival of funds from sources of financing in combination with accounts 76, 50, 51, 52. According to Дт 86 - spending money. To count. 86 open sub-accounts by type of source of funds, funded programs, etc.

Members of the association can deposit money both to the cashier and to the accounts. The order of receipt, the amount and timing of contributions must be prescribed in the Charter.

The following types of earmarked income are not included in the income tax base: (click to expand)

• Receipts for the needs stated in the Charter and for the maintenance of the association;
• Grants for scientific, sporting events, except for professional;
• Participant contributions;
• Gratuitous income from works, services under contracts;
• Rights to property inherited;
• Property rights to engage in charity;
• The funds received by the subdivisions for statutory work;
• Amounts allocated to subdivisions. Target amounts are spent according to a pre-made estimate.

Reporting of non-profit organizations

The composition of the reporting forms differs depending on the types of NPO activities. The differences are shown in the table.

In addition to accounting, NPOs submit tax returns for the following:

Property tax is calculated according to its value according to the cadastre ( Art. 346.11 of the Tax Code of the Russian Federation). NPOs provide data on the average headcount and 2-NDFL certificates. NCOs submit quarterly form 4-FSS to the social insurance fund, and the RSV-1 calculation to the pension fund. Read also the article: → "". Form 1-NPO is submitted to the statistical office. It contains data about the work of the organization. Short Form No. 11 is submitted annually and includes data on the availability and movement of fixed assets.

Three forms are submitted to the Ministry of Justice:

• ОН0001 - data on the leadership and nature of the activities of the NPO;
• ОН0002 - spending of earmarked funds and use of assets;
• ОН0003 - to be filled out on the website of the Ministry of Justice.

These forms are handed over only by those organizations, the annual receipts of money in which exceed 3 million rubles, there are receipts from foreign persons and companies, or if there are foreigners among the members of the NPO.

Accounting for funds on accounts

For accounting, storage, and use of cash, NPOs must use a cash register. The limit on the cash balance is set without fail and is preliminarily agreed with the credit institution providing services to the subject.

Cash transactions are carried out using KKM in the event that the organization is engaged in trade or provides services. To receive contributions, donations, and other receipts from individuals, cash registers are not needed. Cash transactions are executed using unified forms of documents.

NPO members deposit money to the cashier or to the organization's account. This order should be determined by the head or the Charter of the association.

Example No. 2. Inventory of cash desk in NCO: transactions

In the NPO, during the inventory of the cash desk, a surplus was revealed. The accountant attributed it to an increase in income and made the entries:

Dt 50 Kt 91. 1- surplus is found;

Дт 91.1 Кт 91.9 - the profit for the reporting period is taken into account;

Dt 91.9 Kt 99 - the financial result is taken into account;

Dt 99 Kt 68 - income tax was charged;

DT 99 Kt 86 - surplus profit added to target amounts.

Accounting for intangible assets

Intangible assets (intangible assets) are accounted for with NCOs on the basis of RAS 14/2007. When accepting them for accounting, the period of the planned use is established for solving the statutory tasks of the organization. This term is annually subject to verification and clarification. If there are adjustments, they are reflected in the accounting and reporting forms at the beginning of the year as changes in the assessment.

Depreciation is not charged on intangible assets in NCOs, even when they are used in commercial activities (p. 24 PBU 14/2007). If intangible assets are acquired from business income, then depreciation is allowed.

For example, if you create your own computer program, the postings will be as follows:

Dt 08.5 KT 10, 70, 69 - the costs of creating a product are taken into account;

Dt 04 Kt 08.5 - the program is registered as intangible assets;

Дт 86 Кт 83 - target amounts were used to create intangible assets.

Postings and transcript of operations

Account 86 is used in the following main business transactions.

Answers to common questions

Question number 1. When should an NPO pay VAT?

If the NPO is engaged in business with VAT-liable transactions. For example, it sells goods subject to this tax. In this case, the tax is paid regardless of the purpose of using the income from the sale.

Question number 2. Does an NPO have the right to accept VAT deduction on products purchased for commercial activities?

Yes. But, if an NCO has transactions both taxable and non-taxable, then in order to accept the tax for deduction, it must keep their separate accounting ( Art. 149, 170 of the Tax Code of the Russian Federation). If this requirement is not met, then the acceptance of tax for deduction may result in tax penalties for tax understatement.

Question number 3. An NGO donated funds to the widows of the military. Should she withhold personal income tax from these amounts?

If the persons who were assisted are not on the staff of the company, then personal income tax must be withheld ( clause 3 of Art. 217 of the Tax Code of the Russian Federation). If it is impossible to do this, for example, goods were issued as assistance, you must notify the tax office within a month.

Question number 4. Is the sale of previously donated valuables subject to income tax?

Yes. Values ​​received as a gift from other persons (organizations) for targeted events are not subject to income tax. When they are sold, income is generated, and the cost of the property sold is reduced to expenses tax base you cannot turn on ( Art. 247 of the Tax Code of the Russian Federation).

Question number 5. What is the limit for cash settlements between organizations?

Within the framework of one agreement, the limit for cash settlements is 100 thousand rubles. This limit does not apply to settlements with individuals.

So, accounting in non-profit associations has its own characteristics. It should be conducted separately for targeted and commercial activities. This will help you calculate taxes correctly and avoid tax problems.