Intangible assets: what they include, classification and accounting. Accounting for intangible assets in budgetary institutions

In the latest updates of the 1C program: Accounting of a public institution, 8th ed. 1.0, a new document “Entering balances of fixed assets, intangible assets, and legal assets” has appeared, which is now used instead of a whole series of documents: “Entering balances of fixed assets and intangible assets.” “Entering fixed assets balances in operational accounting”, “Entering balances on regulatory legal acts”, “Entering balances on treasury property”. Let’s consider the basic principles of working with this document in the program.

The prefix “outdated” has been added to documents previously used.

The document is used to enter balances for fixed assets, intangible and non-produced assets, as well as for treasury property. It is necessary both when starting to keep records in the database and to correct data during the record keeping process.

Using this document, you can enter accounting and tax accounting balances, as well as enter or adjust the depreciation history, location and history of major repairs and modernization.
You indicate one fixed asset and create or select an inventory number from ready-made ones.

After that, fill out the “General” tab

Go to the "Depreciation" tab

After you have filled out all the bookmarks, post the document.

You can create this document based on what has already been entered, then in input mode you will automatically have the “History” checkbox checked.

If balances were previously entered using outdated documents, you do not need to enter them again. When you try to add outdated documents, the program prompts you to create a new document.

If you need to change data that was entered in outdated documents, then when you open the document, the “Combining data by fixed asset” assistant will be called. The data will be transferred to the new document, after which you can adjust it. Attention! The merge operation is irreversible!
That's all for the new document on entering balances of fixed assets and non-produced assets. If you have any questions, you can ask them in the comments below.
And if you need more information about working in 1C: BGU 8, then you can get our collection of articles on.

Intangible assets are property that does not have a physical form, but represents for the enterprise. In addition, they, like fixed assets, are aimed at generating 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? Predominantly 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 include 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 in this case resembles the relationship of a part to the 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 the legal opening of a legal entity;
• the amount of expenses must be included in the authorized capital of the organization.

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 happens due to poor management, lack of an established sales system, marketing plan, regular customers and connections, and 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 the cost and useful life of 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. Depreciation is not charged on intangible assets of non-profit organizations.

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

Characteristics of depreciation methods

Different types of intangible assets require an individual approach to their assessment and depreciation. The 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 the calculation, an acceleration factor is used, which is regulated by accounting policies. The residual or market value indicator is 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. The actual amount that had to be spent on the production or acquisition of intangible assets includes:

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

If it is difficult to evaluate independently manufactured intangible assets, a comparative analysis should be carried out 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 costs is written off 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 the property rights to own intangible assets is taken as a basis. 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 a limited period of 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 tangible form, two accounts are used: 04 and 05. The latter, as is already known, is created to accumulate depreciation charges. Account 04 collects all data on the types, costs and processes occurring with intangible assets. This is an active inventory account whose debit balance is reflected in the 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.”

Analytical accounting data must be indicated in the annual reporting (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 subjects of 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 inventory or inventory accounts and the debit of account 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 the assets are accepted 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 by 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.

Turnovers on account 48 make it possible to isolate the financial result from the process: income in the event that credit turnovers exceed debit turnovers 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 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.

The document is entered for one object of OS, intangible assets, legal acts, which is indicated in the header of the document. For group accounting (by inventory numbers or without them), on the “Inventory Objects” tab, information about all inventory objects of the group is entered.

The document combines information about the initial balances on balance sheet accounts 101.00, 102.00, 103.00, 104.00, 108.00 and off-balance sheet accounts 21, 25, 26 for the selected object.

The document has three data entry modes:

• buh. accounting - entering accounting balances;
• tax. accounting - entering balances for tax accounting;
• history - entering (adjusting) the history of information before the start of accounting for an object of fixed assets, intangible assets, legal acts in this information base.

Data input modes can be combined:

• Accounting balances are entered at the start of accounting for the organization in the information base.
• Tax accounting balances are entered:
  • when starting tax accounting for an organization, if accounting is already maintained for it;
  • when changing the taxation system - from general to simplified.
• Entering (correcting) the information history can be done:
  • at the beginning of accounting for the organization in the information base - simultaneously with the accounting balances;
  • at any arbitrary point in time after entering accounting balances.

Entering initial balances

To enter initial balances for fixed assets, intangible assets, legal acts, including treasury property, you should use the new document “Entering balances of fixed assets, intangible assets, legal acts.”

The documents “Entering balances of fixed assets and intangible assets”, “Entering balances of legal acts”, “Entering balances of fixed assets in operational accounting”, “Entering balances of treasury property” are outdated. The prefix “(obsolete)” has been added to document titles. When creating a new document, you will be prompted to go to the document “Entering balances of fixed assets, intangible assets, legal acts.”

There is no need to transfer the initial balances for fixed assets, intangible assets, legal acts, previously entered by outdated documents to the document “Entering the initial balances of fixed assets, intangible assets, legal acts.”

Entering (correcting) information history

Entering (adjusting) the history of information on an asset, intangible asset, legal document before the start date of accounting in the program can be done:

1. Simultaneously with entering accounting balances. To do this, you need to enter the document “Entering balances of fixed assets, intangible assets, legal acts” in the “accounting” and “history” modes;
2. At any arbitrary point in time after entering accounting balances. In this case, the document “Entering the balances of fixed assets, intangible assets, legal acts” in the “history” mode is entered on the basis of the previously created document “Entering the balances of fixed assets, intangible assets, legal acts” in the “accounting” or “history” mode. The last document in the "history" mode contains the current history of information on the object and cancels the entire history of information entered by previous documents.

To enter history for an object, the balances of which were entered with outdated documents "Entering balances of fixed assets and intangible assets", "Entering balances of legal acts", "Entering balances of fixed assets in operational accounting", "Entering balances of treasury property" or documents "Adjusting registers" (created during the roll-up of the information base), it is necessary to transfer the initial balances to the document “Entering balances of fixed assets, intangible assets, legal acts”. To do this, when you select the “history” mode, using the hyperlink “Create a document “Entering balances of fixed assets, intangible assets, legal assets””, the assistant “Combining data on a fixed asset into one document” opens.

Automatic numbering of inventory cards

In the documents of acceptance for OS accounting, the ability to automatically number NFA inventory cards has been added:

• Acceptance for accounting of fixed assets and intangible assets;
• Acceptance of legal acts for registration;
• Free receipt of legal acts;
• Receipt of treasury property.

The automatic numbering setting has been added to the institution's accounting policy.

Inventory cards for accounting for non-financial assets (form 0504031 and form 0504032)

The need to maintain an inventory card of an NFA object is clearly indicated when accepting the object for accounting. For capital investment objects and objects for which the inventory card is not open (the object is not accepted for accounting or the card number is not specified), printed form 0504031 (0504032) is not generated; such objects are not included in the inventory of inventory cards (f. 0504033).

In Table 2, in the “Residual value” column, if the value is zero, “0.00” is displayed.

Processing "Managing inventory card numbers"

The settings for filling out the table of fixed assets, intangible assets, legal acts have been improved: the selection by the presence of specified numbers has been changed, a selection has been added by accounting accounts (on the balance sheet / on the off-balance sheet), by the presence of balances (written off / not written off). The options “By template” and “Clear numbers” have been added to the automatic numbering section.

New reference book "Templates of inventory card numbers"

The directory is intended for specifying a template for inventory card numbers. Indicated in the accounting policy of the institution.

Accounting for contracts and obligations

From January 1, 2017, federal institutions - PBS submit to the Federal Treasury Information on monetary obligations (f. 0506102) in accordance with Appendix 4 to the Procedure for accounting by territorial bodies of the Federal Treasury of budgetary and monetary obligations of recipients of federal budget funds, approved by order of the Ministry of Finance of Russia dated December 30, 2015 N 221n (as amended by Order of the Ministry of Finance of Russia dated July 29, 2016 N 127n), hereinafter referred to as the Procedure, in accordance with the requirements established by the Procedure.

In the document “Accepted monetary obligation” the details “This is an advance payment”, “Account number”, “FAIP object” and signatures necessary for uploading Information about the monetary obligation (f. 0506102) have been added.

The current version of the settings for data exchange with treasury systems according to the Federal Treasury format requirements includes the format for uploading the document “Accepted monetary obligation” in the form of XML files (volume 7 of album 22.0).

To download the format, you must import the formats from the delivery file “EB.xml”. And further, in the “Export Assignment” document, when uploading Information about the monetary obligation, in the “Format Type” field, you should indicate a new type of exchange “Exchange with electronic budget”.

Data exchange with the configuration “Salaries and personnel of a government institution, ed. 3”

Changes in the procedure for accounting for insurance contributions to the Pension Fund for workers engaged in work with difficult and hazardous conditions from 01/01/2017

As part of the transfer of powers to the tax authorities to administer insurance premiums for compulsory pension, social and health insurance (Federal Law No. 243-FZ dated 07/03/2016), the Ministry of Finance divided the BCC of “harmful” additional. contributions based on the availability of special assessments. Now payments for contributions to the Pension Fund for harmful and difficult working conditions are divided depending on the availability of special services. assessment of working conditions in the workplace.

In accordance with the instructions on the procedure for applying the budget classification of the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n, from 01/01/2017 additional insurance contributions to the Pension Fund for workers engaged in work with difficult and hazardous conditions are transferred to different CBCs depending on the presence or absence of a special assessment of working conditions.

Configuration changes

In the “Types of Taxes and Payments” directory, predefined elements have been added and the BCCs have been filled in:

• Insurance contributions to the Pension Fund for those employed in work with hazardous conditions (special assessment);
• Insurance contributions to the Pension Fund for those employed in work with hazardous conditions without special assessment;
• Insurance contributions to the Pension Fund for those employed in jobs with difficult conditions (special assessment);
• Insurance contributions to the Pension Fund for those employed in jobs with difficult conditions without special assessment.

New operations have been implemented in the document “Reflection of salaries in accounting”:

• Insurance contributions to the Pension Fund for those employed in work with hazardous working conditions (without special assessment);
• Insurance contributions to the Pension Fund for those employed in jobs with hazardous working conditions (special assessment);
• Insurance contributions to the Pension Fund for those employed in jobs with difficult working conditions (without special assessment);
• Insurance contributions to the Pension Fund for those employed in jobs with difficult working conditions (special assessment).

To exchange data with the configuration “Salaries and personnel of a public institution”, edition 3.0, new types of salary transactions are provided (the “Types of salary transactions” enumeration) and correspondence of salary transactions with the operations of the document “Reflection of salaries in accounting” (information register “Correspondence of transactions salary accounting).

Updated exchange rules with the configuration “Salaries and personnel of a government institution ed. 3".

Exchange rules (ExchangeRules.xml file) and registration rules (RegistrationRules.xm file) are located in the “Government Institution Accounting 8” configuration templates directory in the “…BudgetHRMExchange StateHRM” folder of the current release.

Income tax

Since 2017, losses incurred in 2007 and later are carried forward without restrictions on the number of tax periods (Federal Law No. 401-FZ of November 30, 2016). A limitation has been added on the amount of loss carried forward in 2017-2020. - no more than 50 percent of the profit of the current period.

Changes have been made to the work of the regulatory document “Write-off of losses from previous years”.

Other changes

Document "Accepted monetary obligation"

A printed form 0506102 has been developed for the document.

Document "Accrual of income from the sale of fixed assets (intangible assets, legal acts)"

When entering a document based on the document “Write-off of fixed assets”, drawn up according to KFO 1, the checkbox “Reflect VAT according to KFO 2” was switched on by default. The checkbox will now be disabled by default.

Documents on OS and IC accounting

The length of the attribute "Code according to OKOF" in documents for accounting for fixed assets and treasury property has been increased to 16. Documents in which the length of the attribute has changed:

• Receipt of treasury property;
• Entering balances of treasury property;
• Receipt of fixed assets (out of balance);
• Free receipt of fixed assets and intangible assets;
• Entering balances of fixed assets and intangible assets;
• Changing depreciation parameters;
• Capitalization of fixed assets (intangible assets) to account 101 (102);
• Transfer of finished products into the operating system;
• Acceptance of fixed assets and intangible assets for accounting.

Materials accounting documents

The documents no longer establish selection by KPS when selecting materials accounting account 105.xx. Those. Materials can be credited to an account with any KPI available by type for the account, and accordingly, the debit KPI may not be equal to the credit KPI. Changes have been made to the documents:

• Return of materials from the buyer;
• Return of materials to the supplier;
• Receipt of materials in transit;
• Purchase of materials (on the way);
• Receipt of other materials (on the way);
• Purchase of materials;
• Acceptance of materials for accounting;
• Other materials receipt.

Documents "Application for cash" and "Application for cash (bank card)"

A group of elements "Ob. Dt. Account" has been added to the tabular part of the documents, in which you can specify the details of the off-balance sheet debit account.

Act on write-off of household equipment (f. 0504143)

The NFA ordering has been added to the printed form of the act.

Document "Changing the cost account for calculating depreciation of fixed assets"

Added selection by reference group "Fixed Assets".

Document "Issuing receipts"

When printing the PD-4 form from a document, the BCC specified in the document will now be displayed according to the rules for forming the BCC in payment and settlement documents. Those. for KBK of the "AU and BU" type, the output of the subsection section is regulated by the "Do not display section, subsection" checkbox in the personal account card.

Document "Service Implementation"

A mechanism for connecting external processing of tabular parts has been added to the document.

Document “Invoice issued”

When entering an invoice, the code “26” will now be entered by default as the value of the “Operation type code” attribute if this is a sale and the counterparty is an individual.

Directory "Fixed assets"

The characteristic “Date of registration with the State Traffic Safety Inspectorate (GAI)” has been added to the additional characteristics of the OS. Used in line 070 of the Transport Tax Declaration.

A "Group addition" button has been added to the directory selection form.

The ability to create inventory numbers has been returned to the form for group addition of directory elements.

Directory "Contracts"

The ability to select counterparties on the "Counterparties" tab has been added to the directory element form.

Reference book “Control ratios”

The period of validity of the control ratio has been added to the form of the directory element: details “Start of action” and “End of action”.

Report "Inventory of OS inventory cards (f.0504033)"

The “Accounting type (on the balance sheet / off the balance sheet)” selection has been removed, and the “Formation order (by accounting objects / by inventory cards)” switch has been added.

Report "Inventory list of NFA (f.0504034)"

The layout is shown in accordance with order 52n.

Processing "Transfer of balances according to KPS"

In processing, when selecting a KPS value for selection in the selection form, selection was set according to the list of irrelevant KPS, which was not available for change. Now this selection can be changed manually. For example, you can set the selection according to the current KPS.

Added the ability to set selection according to the KPS list.

Processing "OKOF Replacement Assistant"

When replacing OKOF codes using processing in the Fixed Assets directory, the code value according to OK 013-94 is also retained.

Processing “Group printing of inventory cards”

In processing, the field “Date of generation of inventory card” has been added, in which you can specify the date of generation of the cards.

Report "Reference-calculation of Product Cost"

Now the report is generated without taking into account the KPS. Those. the cost of products is calculated on account 109.61 without KPS.
This is due to the fact that now costs in account 109.61 can be collected for different KPS, and when generating a report in the context of KPS, the product cost line is divided into several, according to the number of different KPS.

Form "TORG-12"

When creating the TORG-12 printed form, a checkpoint output was added in the header of the printed form for all parties to the transaction (Seller, Buyer, Consignor, Consignee).

Saving document forms

The ability to save printed forms linked to the document has been added to the following documents:

• "Internal movement of materials";
• "Inventory of materials on account 105";
• "Inventory of materials (off-balance sheet accounting)";
• "Inventory of OS, intangible assets, legal acts";
• "OS inventory (off-balance)";
• "Inventory of fixed assets in operational accounting"

A "Saved Forms" tab has been added to the document form.

Production calendar

Added production calendar for 2017.

Budget classification

In accordance with the order of the Ministry of Finance of the Russian Federation dated June 20, 2016 N 90n "On amendments to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by the order of the Ministry of Finance of the Russian Federation dated July 1, 2013 N 65n", code 174 "Outliers" was added to the KOSGU directory income."

The delivery includes an updated federal.clax file containing budget classifiers in accordance with Order of the Ministry of Finance of Russia No. 65n dated July 1, 2013 “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” as amended. Order No. 90n dated June 20, 2016.

Regulated accounting reporting

The sets of accounting reporting forms established by orders of the Russian Ministry of Finance have been updated:

• dated December 28, 2010 No. 191n – files statrep191N.repx, forep.repx;
• dated March 25, 2011 No. 33n – file statrep33N.repx.
• dated July 28, 2010 No. 81n – file DataFEA.repx.

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.

Processing for uploading accounting and budget reporting has been updated - file extrp.zip.

Starting with the release of BGU 1.0.40, all processing for downloading accounting and budget reporting is supplied in one archive (file extrp.zip). The archive also includes a Readme.txt file containing a brief description of the purpose of each processing.

Exchange with treasury systems and bank institutions

Security of exchange with via local or network directory

Recently, attacks on the information systems of banks and their clients with the aim of stealing funds have become more frequent. To improve security, the ability to control the exchange file for the possibility of substitution has been added. If threats are detected, a warning is issued with recommendations for eliminating them.

Other

Added the ability to download document data "Information on the accepted budget obligation" with an agreement in which there is no counterparty (accepted obligation).

The format file for exporting document data "Accepted monetary obligation" to an XML file has been updated (EB.xml file)

Exchange formats with treasury systems version 22.0 have been updated (OFK.xml file).

Regulated tax reporting

Report "Form 11 (short)"

Changes have been made to filling out the report in accordance with Rosstat order No. 756 dated November 30, 2016.

Transport tax declaration

The filling out of a new transport tax declaration form, approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@, has been implemented.

Income tax

In the period from 2017 to 2020, income tax rates were set at 3% in the federal budget and 17% in the budget of the constituent entity of the Russian Federation (Federal Law of November 30, 2016 No. 401-FZ);

Land tax declaration

The declaration has been supplemented with filling in lines 240a, 240b, 260a.

Expanding the range of regulated reporting forms

The following have been added to the regulated reporting forms:

• form of declaration for corporate income tax (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@). The form is used from reporting for 2016.
• statistics form No. 2-TP (air) “Information on the protection of atmospheric air” (approved by Rosstat order No. 387 dated 04.08.2016). The form is used starting from the 2016 report;
• transport tax declaration (approved by order of the Federal Tax Service of Russia dated December 5, 2016 No. ММВ-7-21/668@). The form is used after 02/28/2017, starting with the 2017 report. Taxpayers who can reduce the transport tax for 2016 by the amount of payment to compensate for damage caused to public roads (Platon system) can use the declaration as amended by Order No. ММВ-7-21/668@ for the report for 2016 (see letter of the Federal Tax Service of Russia dated December 29, 2016 No. PA-4-21/25455@). The choice of the declaration edition is made in the start form of the declaration.

Changes in electronic submission of regulated reporting forms

For statistics form No. 1-autotrans “Information on the operation of passenger road transport”, as amended by Rosstat order No. 385 dated 08/03/2016, downloading in electronic form has been implemented in accordance with the XML template dated 12/28/2016.

The electronic representation of statistics form No. 9-KS "Information on prices for purchased basic building materials, parts and structures" as amended by Rosstat order No. 390 dated 08/05/2016 is brought into compliance with the XML template dated 12/29/2016.

The electronic representation of statistics form No. P-5 (m) “Basic information about the activities of the organization” as amended by Rosstat order No. 414 dated 08/11/2016 is brought into compliance with the XML template dated 12/19/2016.

The electronic representation of statistics form No. P-1 “Information on the production and shipment of goods and services” as amended by Rosstat order No. 414 dated August 11, 2016 is brought into compliance with the XML template dated December 19, 2016.

For statistics form No. 1-natura-BM “Information on production, shipment of products and balance of production capacity”, as amended by Rosstat order No. 414 dated 08/11/2016, downloading in electronic form was implemented in accordance with the XML template dated 01/09/2017.

The electronic representation of statistics form No. 65-autotrans “Information on the activities of passenger road transport” as amended by Rosstat order No. 385 dated 08/03/2016 is brought into compliance with the XML template dated 01/11/2017.

The electronic representation of statistics form No. P-4 “Information on the number, wages and movement of workers” as amended by Rosstat order No. 379 dated 08/02/2016 is brought into compliance with the XML template dated 12/28/2016.

For statistics form No. 4-TER "Information on the use of fuel and energy resources" as amended by Rosstat order No. 414 dated August 11, 2016, downloading in electronic form has been implemented in accordance with the XML template dated December 28, 2016.

The electronic representation of statistics form No. Individual Housing Construction "Information on residential buildings built by the population" as amended by Rosstat Order No. 427 dated August 15, 2016 is brought into compliance with the XML template dated December 26, 2016.

The electronic representation of statistics form No. 1-СХ-prices “Information on prices of producers of agricultural products” as amended by Rosstat order No. 448 dated 08/26/2016 is brought into compliance with the XML template dated 01/10/2017.

The electronic representation of statistics form No. 1-IP “Information on the activities of an individual entrepreneur” as amended by Rosstat order No. 448 dated August 26, 2016 is brought into compliance with the XML template dated January 12, 2017.

The electronic representation of statistics form No. 1-RZh “Information on the price level in the housing market” as amended by Rosstat order No. 390 dated 08/05/2016 is brought into compliance with the XML template dated 01/12/2017.

The electronic representation of statistics form No. 1-T “Information on the number and wages of employees” as amended by Rosstat order No. 379 dated 08/02/2016 is brought into compliance with the XML template dated 01/13/2017.

The electronic representation of statistics form No. 1-services “Information on the volume of paid services to the population” as amended by Rosstat order No. 422 dated July 27, 2012 is brought into compliance with the XML template dated January 13, 2017.

Changes in the mechanism of electronic document management with regulatory authorities

In accordance with the order of the Federal Tax Service of Russia dated December 26, 2016 No. ММВ-7-6/712@, the following printed forms approved by the order of the Federal Tax Service of Russia dated August 27, 2014 N ММВ-7-6/443@ have changed:

• Notification of refusal to accept a tax return (calculation) and (or) that the calculation is considered not submitted;
• Notification of clarification of the tax return (calculation).

In accordance with the order of the Federal Tax Service of Russia dated December 16, 2016 N ММВ-7-15/682@ “On approval of the format for submitting explanations to the tax return for value added tax in electronic form,” the following new sections appeared in the explanation to the tax return:

1. Information missing from the sales book;
2. Information on control ratios;
3. Explanations for other reasons.

Exchange with information systems for recording charges and payments

Support for exchange with GIS GMP in 1.16.3 formats has been implemented - GIS GMp 1.16.xml file.

Document "Receipt for payment"

The document has added the ability to indicate information about partial payment of the accrual (discount) and the period for providing the discount. Discount information may be indicated if the discount is provided for by regulatory legal acts.

Interaction of AN with GIS GMP through GAN

When interacting with ANs through GAN, if ANs keep records in other databases, then you should update the exchange rules in the settings. To update the exchange rules, you must perform the following steps:

1. Select the menu item ServiceExchange AN-GANSet up data exchange.
2. If necessary, select the desired exchange setting.
3. Click the "Update rules for uploading the current database from the configuration layout" button next to the inscription "Rules for uploading to the exchange database."
4. If you are using exchange via a connection to the infobase, you should click the "Update rules for uploading a correspondent from the configuration layout" button next to the inscription "Rules for uploading from the exchange database to the current database."
5. Save exchange settings.

Exchange with configuration 1C: Clothing allowance 8, ed. 2

The exchange rules with the 1C: Clothing Allowance 8 configuration, ed. 2 have been updated.

1. The release is intended for updating from configurations version 1.0.44.3, 1.0.44.5, 1.0.44.6, 1.0.44.7, 1.0.44.8, 1.0.44.9. The update procedure is given in the file 1cv8upd.htm;
2. Additional information on updating the release and a list of additional files included in the release delivery are given in the ReadMe.txt file;
3. A complete list of changes in the release and bug fixes is provided in the file Accounting of a government agency. Version 1.0.45. Changes in version .mxl.

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

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 the formation of an inventory card after collapsing the 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.

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 “Managing 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 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

The “Document name” attribute has been added to the “OS overhaul” information register.

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 “Transfer of finished products into fixed assets” the details “Type of property”, “Depreciation account”, “KOSGU depreciation account” have been removed. 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 of Inventory Object (Treasury Property)” the details “Depreciation Account” and “KOSGU Depreciation Account” have been 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.

From the document “Adjustment of Depreciation” the details “Depreciation Account” and “KOSGU Depreciation Account” have been removed.

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”.

The “Document Date” column has been added to the tabular part of the document “Changing OS state parameters”.

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 a new attribute “Inventory number” of reference type has been added to the 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.”

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 territorial bodies of the Federal Treasury provide treasury support for government contracts (contracts, agreements) that provide for the condition of transferring the amount of the advance payment within the amount necessary to pay the obligation arising within the framework of the execution of such contracts state customer and (or) organization before the contractor (co-contractor), upon presentation by the contractor (co-contractor) of documents confirming the fact of delivery 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)". The transfer of materials to (from) a structural unit is formalized by the primary document f.0504204 in accordance with 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

The sets of accounting reporting forms established by orders of the Russian Ministry of Finance have been updated:

• 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.

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

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".

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

Conditions for distributing updates to 1C:Enterprise programs and information resources of the 1C company http://1c.ru/rus/support/support.htm