Off-balance sheet account 27 in the accounting of an organization is provided for accounting of budgetary institutions. This article will explain how to work with it correctly and what can be transferred to off-balance sheet account 27.

What is an off-balance sheet account?

According to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and the Instructions for its application,” budgetary organizations are required to maintain accounting records in accordance with the approved Instructions.

An off-balance sheet account is characterized by:

• lack of correspondence;
• simple accounting system.

With a simple accounting system, off-balance sheet amounts are either credit or debit only.

Off-balance sheet accounts are created for the purpose of:

• ensuring internal control over the safety of property issued for use;
• providing management accounting.

All material assets, as well as other assets and liabilities recorded on off-balance sheet accounts, are inventoried in the manner and within the time limits established for objects recorded on the balance sheet.

Institutions have the right to introduce additional off-balance sheet accounts.

How to use off-balance account 27?

What is special about off-balance account inventory?

Each budgetary institution must necessarily use off-balance sheet accounts. In order to ensure that the property is being used correctly, a regular inventory is carried out.

The inventory of property on the balance sheet is carried out at the same time and with the same frequency as the inventory of property on the balance sheet.

Questions and answers

1. Can we ourselves develop documentation that will allow us to maintain off-balance sheet accounting 27?

Answer: Yes, the organization has the right to develop its own documentation, based on which it will record property and valuables in off-balance sheet account 27.

1. After we have issued special clothing to employees, how long must the employee bear personal responsibility for its safety?

Answer: The employee must bear personal responsibility for the safety of the workwear during the period for which it was issued (even if the clothing did not become unusable during the specified period). Each type of workwear has a depreciation period.

Write-off of military property

Source: Magazine "Power ministries and departments: accounting and taxation"

Military personnel are provided with clothing according to the supply standards approved for them. In this article we will talk about how to correctly write off property. In particular, you will find answers to the following questions: on the basis of what documents is the property write-off operation carried out, when is this expense transaction carried out (immediately after the property is issued for use or after the wear period for the property has expired), what accounting records are used to document such operations.

What requirements for the write-off of military equipment are established by the current legislation of the Russian Federation?

Clause 2 of Art. 14 Federal Law of May 27, 1998 No. 76‑FZ “On the status of military personnel” It has been established that military personnel and citizens called up for military training are provided with clothing depending on the conditions of military service, military personnel according to the standards and within the time limits established by the Government of the Russian Federation, in the manner determined

Ministry of Defense (another federal body in which military service is provided for by federal law). The procedure for owning, using and disposing of property is determined by the Government of the Russian Federation.

 390 approved:

• Rules for the possession, use and disposal of clothing, as well as bath and laundry services in peacetime (hereinafter referred to as Rules No. 390);
• Rules for certain categories of military personnel to receive monetary compensation instead of items of clothing for personal use, as required by the standards for supplying military personnel with clothing in peacetime;
• standards for the supply of clothing to military personnel in peacetime.

Clause 4 of Rules No. 390 determined that under the property objects are understood military uniform clothing, insignia, linen, bed linen and bedding, special and sanitary equipment, tents, tarpaulins, soft containers, sports and mountaineering equipment, fabrics and materials for the manufacture of clothing, consumables. Clothing property, with the exception of consumables, is divided into clothing property for personal use and inventory property ( clause 10 of Rules No. 390 ).

Personal property items of clothing property given to military personnel for possession and free use before the expiration date.

Inventory property - these are items of clothing property issued to military personnel for possession and free temporary use.

Military personnel are provided with clothing for personal use, inventory and consumables in accordance with supply standards. For each item of clothing property, certain wear (use) periods are established. The period of wearing (operation) of an item of clothing is the period of time established by the supply norm during which the item of clothing is in the use of a military personnel ( clause 12 of Rules No. 390 ).

Calculating the wear period has its own characteristics, which we will reflect in the table below (the information given in it is based on clauses 13 - 17 of Order No. 390 ):

According to the norms clause 19 of Rules No. 390 The period of wearing (operation) of inventory items used by military personnel during the summer or winter season is counted as 1 year. The expiration of the established wear (use) period for items of inventory property is not grounds for their write-off.

According to requirements Regulations Government of the Russian Federation dated June 22, 2006 No. 390 The Ministry of Internal Affairs for its subordinate institutions developed and approved orders for the provision of clothing to military personnel and cadets of institutions of the Ministry of Internal Affairs. In particular, By Order of the Ministry of Internal Affairs of the Russian Federation dated October 31, 2013 No. 878 approved The procedure for providing clothing in the internal troops of the Ministry of Internal Affairs of Russia(hereinafter referred to as Order No. 878).

Rules for writing off property in the Ministry of Internal Affairs have been established paragraph 57 of this order. It follows from them that clothing for personal use issued to a military serviceman performing military service under a contract becomes his property upon expiration of the wearing period established by order of the Ministry of Internal Affairs for each item of clothing. The terms for wearing clothing have been approved By Decree of the Government of the Russian Federation dated June 22, 2006 No. 390 . For example, according to the standards for supplying clothing for personal use to petty officers, sergeants and soldiers of the RF Armed Forces who have entered into a contract for military service, the following wearing periods are established (the table shows an incomplete list of property required by the standards of this category of military personnel):

Before the expiration of the established wearing period, personal property is accounted for off balance sheet account 27“Material assets issued for personal use to employees (employees).” After the established period has expired, an act on the write-off of soft and household equipment is drawn up for the property subject to write-off (form code according to OKUD 0504143). Please note that the act should not reflect materials received from the write-off of this property ( clause 57.1 of Order No. 878 ). A consolidated act is issued for a group of military personnel (form code according to OKUD 0504143) with an attachment of a statement for the write-off of clothing property issued to military personnel performing military service under a contract. The same document is written off from off-balance sheet accounting personal property issued to military personnel undergoing military service upon conscription (the write-off operation is carried out upon their dismissal from military service). The act of writing off soft and household equipment (form code according to OKUD 0504143) is accompanied by a list of items of clothing belonging to the serviceman (the list form is given in Appendix 9 to Procedure No. 878). A group list of items of clothing belonging to military personnel is drawn up for a group of military personnel (the form of the list is given in Appendix 11 to Procedure No. 878).

Upon expiration of the established period, socks are subject to write-off and individual items of clothing property issued to military personnel undergoing military service on conscription and cadets (mufflers, woolen gloves, winter gloves, barracks slippers, cotton socks, half-woolen socks, summer socks, winter socks, uniform collars ), bath belts (washcloths), as well as items of inventory (for example, rock hooks, ice hooks, guy loops, station loops, embedded elements, metal meters or hairdressing scissors, nail clippers, brands, household ropes, hangers- hangers, etc.) ( clause 57.3 of Order No. 878 ). The basis document for this operation is also the act of writing off soft and household equipment (form code according to OKUD 0504143).

Items such as toilet paper, soap, shoe polish, wheel and ammo ointments, handkerchiefs, collar pads, machine and hand needles, shoulder straps, insignia, fittings, materials for repairing clothing (except for materials issued to the workshop) are written off as accounting accounts at the time of issue for use ( clause 57.4 of Order No. 878 ). They are written off on the basis of the statement of issue of material assets for the needs of the institution (form code according to OKUD 0504210). Additional documents confirming the consumption of these materials are not required.

Clothing property in the event of loss of consumer properties due to damage, deterioration or death of a military personnel is written off from the register on the basis of an act on the write-off of soft and household equipment (f. 0504143) ( clause 57.6 of Order No. 878 ).

Clause 25 of Regulations No. 390 It has been established that clothing property, with the exception of consumables, is transferred to the military personnel for possession and free use from the moment of its receipt. Refundable:

• clothing property for personal use issued to military personnel undergoing military service upon conscription, with the exception of personal property of military personnel upon transfer to the reserve, named in the list established by the Ministry of Defense ( clause 33 of Order No. 390 );
• clothing for personal use, the wear period of which has not expired, issued to military personnel undergoing military service under a contract in the event of their dismissal from military service due to the deprivation of their military rank, with loss of confidence in the serviceman on the part of the official who has the right to make a decision on his dismissal, with the entry into force of a court verdict imposing a prison sentence on a military serviceman (including probation for a crime committed through negligence), with his failure to comply with the terms of the contract, with the refusal of access to state secrets or deprivation of said access, as not having stood the test;
• inventory property, with the exception of individual items provided for by supply standards.

Clothes for personal use of military personnel undergoing military service under a contract, the wear period of which has not expired, and is not suitable for further use for its intended purpose, cannot be returned ( clause 25 of Rules No. 390 ).

How are transactions on writing off property property reflected in accounting?

Clause 2.5 of the Methodological Recommendations for the transition to new provisions of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved By letter of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 02‑07‑07/66918 , it is explained that the disposal of inventories that have a standard service life (socks) issued for personal (individual) use to workers (employees) for the performance of their official (official) duties (special clothing, special shoes, uniforms, clothing, clothing and shoes, as well as sportswear and footwear, etc.), is reflected by the entry:

Debit account 1 401  20  272 "Consumption of inventories"

Credit account 1 105  00  000 “Material reserves” with simultaneous reflection on off balance sheet account 27“Material assets issued for personal use to employees (employees)”

Off-balance sheet account 27“Material assets issued for personal use to employees (employees)” was introduced in Instruction no. 157n By Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n. According to the norms P. 385 Instructions No. 157n this account is intended to account for property issued by an institution for personal use to employees for the performance of their official (official) duties, in order to ensure control over its safety, intended use and movement. Acceptance of property items for accounting is carried out on the basis of the primary accounting document at book value. The disposal of property items from off-balance sheet accounting is carried out on the basis of the primary accounting document at the cost at which the objects were previously accepted for off-balance sheet accounting.

A serviceman performing military service under a contract was given a set of clothing, including:

After a year, the shirts became unusable and were scrapped. The prices in the example are conditional.

Operations for issuing clothing to military personnel are reflected as follows:

Due to the rules clause 52.3 of Order No. 878 clothing property for personal use, as well as inventory property issued for individual use to military personnel undergoing military service under a contract, are taken into account in cards for recording material assets for personal use (form code according to OKUD 6002219), which are drawn up and maintained by the military unit. Cards for recording material assets for personal use (form code according to OKUD 6002219) for military personnel undergoing conscription military service and cadets (if provided through units of a military educational institution) are maintained in the corresponding unit of the military unit.

Transactions to write off items of personal property of military personnel from the accounting accounts are reflected as follows:

Let's use the conditions of the previous example. To a military personnel in connection with the circumstances specified in paragraph 25 of Rules No.   390, clothing property must be returned upon dismissal - woolen trousers and a woolen jacket.

The return operation will be reflected in the accounting records of the institution as follows:

If the items of clothing returned to the military personnel are suitable for further use, they are accepted for balance sheet accounting at their estimated value. Suppose the estimated cost of trousers is 800 rubles, and a jacket is 1,500 rubles. When accepting items of clothing property for balance sheet accounting, the following entry is made:

At the end of the article we will summarize the above.

1. When performing an operation to write off property, an accountant should be guided by departmental normative act, extending its legal force to this institution, by a decree of the Government of the Russian Federation, on the basis of which a departmental regulatory act was developed, norms instructions no. 157n, 162n, By Order of the Ministry of Finance of the Russian Federation No. 173n and other documents.
2. Clothing property issued for use is accounted for off balance sheet account 27.
3. The expiration of the wearing period established for clothing property is not grounds for writing off the property from the register.

Since 01/01/2018, there have been many changes in the accounting of public sector institutions. This is due to the entry into force federal standards accounting. Many innovations have also been introduced into the Instructions for keeping records. In particular, new accounting accounts have appeared. For most of the accounts, changes occurred in parallel with changes in KOSGU. However, there were some inconsistencies. This concerns, first of all, accounts 302 27, 302 28, 302 29, their corresponding accounts for accounting for advances and settlements with accountable persons.

KOSGU 227, 228, 229

In 2018, the procedure for applying KOSGU codes is regulated by the provisions of Section V of Instructions N 65n * (1). KOSGU 227, 228, 229 are not provided for by Directive No. 65n. In 2018, these subarticles do not apply.

From 01/01/2019, when determining KOSGU codes, institutions will be guided by a separate regulatory act - Procedure N 209n. This document already provides for subarticles 227, 228 and 229 of KOSGU.

What specific expenses will public sector institutions take into account using these codes? This issue is settled by paragraphs. 10.2.7-10.2.9 Order N 209n:

• subarticle 227 “Insurance” of KOSGU includes the costs of paying insurance premiums (insurance contributions) under insurance contracts concluded with insurance organizations;
• subarticle 228 “Services, works for the purposes of capital investments” of KOSGU includes expenses for the acquisition of services and works for the purposes of capital investments. An approximate list is given in clause 10.2.8 of Order No. 209n, for example, development of design and estimate documentation for the construction and reconstruction of non-financial asset facilities;
• to subarticle 229 "Rent for use land plots and other isolated natural objects"KOSGU includes the costs of paying rent in accordance with concluded lease agreements for land plots and (or) other isolated natural objects.

Article prepared

If you have any questions on this topic, discuss them with our expert toll-free number 8-800-250-8837. You can view the list of our services on the website UchetvBGU.rf. You can also be the first to know about new useful publications.

Question: What postings should a government institution use to reflect the return of workwear to the warehouse from personal use upon dismissal of an employee (the standard service life of the workwear has not expired, in the future it is planned to be issued to another employee)?

Reply from 06/17/2019:

When reflecting the issuance of special clothing for personal use to an employee, zeros are entered in categories 5 - 17 of account numbers 1 105 35 000 and 1 401 20 270 (clause 2 of Instruction No. 162n). In categories 24 – 26 of account number 105 35 “Soft inventory - other movable property of the institution”, subarticle 445 “Reduction in the value of soft inventory” of KOSGU is indicated (clause 12.4.5 of the procedure, approved by order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n):

Debit KRB 1,401 20,272 Credit KRB 1,105 35,445 – special clothing was issued for personal use to an employee to perform his official duties,

at the same time, the amount in off-balance sheet account 27 increases (clauses 21, 26 of Instruction No. 162n).

Despite the fact that the returned workwear is in storage in the warehouse and not in use by the employee, its recording in the analytical account of off-balance sheet account 27 allows you to obtain all the necessary information. There is no need to introduce an additional off-balance sheet account for these purposes.

In accounting registers, used workwear should be marked in a special way, for example, by assigning the appropriate nomenclature names: “Used jacket (remaining period 7 months).” Thus, on a piece of workwear that has been in use, the next time it is issued for use, there will be several marks on issue with the corresponding dates of issue.

In our opinion, the institution needs to accept workwear for balance in correspondence with account 1 401 10 172 in cases where its further sale, transfer or disposal is planned (by analogy with paragraphs 13, 14 clause 23 of Instruction No. 162n).

Since the issue is not regulated by law, we recommend agreeing on this accounting procedure with the financial authority and (or) the main manager of budget funds.

Almost any budgetary institution has assets, property or valuables that the institution uses or stores. However, they do not belong to him and are not assigned to his operational management. To conduct transactions with such valuables, it is necessary to open special accounts, which are called off-balance sheet accounts. In addition, such accounts are needed to track strict reporting forms whose obligations have not yet been fulfilled.

What off-balance sheet accounts exist in budgetary organizations

The reference books of any accountant in a budgetary institution are the chart of accounts and instructions for its use No. 174n. The documents were approved by the Ministry of Finance by order dated December 16, 2010. It is this instruction that contains the list of off-balance sheet accounts provided for in budgetary organizations. The list consists of 31 items: 27 main ones (1 to 27) and four additional ones (30, 31, 40 and 42). This makes accounting in budgetary organizations different from accounting in commercial companies, for which only 11 off-balance sheet accounts are provided.

So, what are the off-balance sheet accounts for public sector employees?

Account 01. Property received for use

It takes into account real estate and other property that is received for free use. Vehicles in paid use (except for rent) that are on the balance sheet of the lessee are also reflected here. The fact of transfer of property from the owner to the user is fixed in the transfer and acceptance certificate. It also specifies the cost of the object, at which it will be held in off-balance sheet account 01.

Interesting fact! Off-balance sheet accounts 01 account for exhibits and collections of the museum fund of the Russian Federation, which are stored in state and municipal museums.

Account 02. Valuables accepted for storage

This account accounts for a number of assets:

• items sent for recycling;
• ownerless things;
• scrapped equipment;
• property seized as compensation for harm;
• goods detained at customs;

The property is accepted for storage with the preparation of a primary document in which the transferring party indicates its value. If values ​​are accepted unilaterally, a conditional price of one ruble is indicated.

Account 03. Strict reporting forms

Such forms include:

• t and inserts in them;
• templates for certificates and diplomas;
• certificates and certificates;
• sick leave;
• blank receipts;

Reception, storage, disposal, and write-off of these forms are accounted for in off-balance sheet account 03.

Account 04. Written off debt of insolvent debtors

Debts are recorded in an off-balance sheet account after a special commission decides to write them off from the main balance sheet. The debt will be taken into account until the debtor’s property situation changes and he repays the debt, or until the debt is fulfilled or terminated in another way that does not contradict the law.

Invoice 05. Assets paid for through centralized supply

This account can be used by consignee institutions that ship valuables and then transfer them to customers. On the off-balance sheet account, cargo is reflected at the purchase price and then written off at the same price.

Account 06. Debt of students for unreturned valuables

The amount of debt is taken into account as the amount of expenses for restoring old or purchasing new property. The numbers are reflected on cards for each student, type of admission and value.

Account 07. Awards, valuable gifts, souvenirs

Awards, prizes, cups and banners are registered at a conditional price of one ruble. Valuable gifts, souvenirs and other items purchased for remuneration are reflected at the cost at which they were purchased.

Invoice 08. Unpaid trips

Unpaid vouchers are accepted into an off-balance account after the expiration of their storage period at the cash desk. They are registered either at the face value indicated on the voucher, or at a conditional valuation of one ruble if there is no face value.

Account 09. Spare parts for vehicles

Spare parts begin to be accounted for off-balance sheet after they are used to repair a vehicle. At this moment, they are written off from the balance sheet and are recorded in off-balance sheet account 09 throughout their entire operational life.

Account 10. Ensuring the fulfillment of obligations

This account records the property received by the institution as part of interim measures:

• pledge;
• surety;
• bank guarantee;

The value of such property is recorded as the sum of the obligations that it secures. At the same cost, it is removed from off-balance sheet accounting.

Account 11. State and municipal guarantees

This account reflects all types and amounts of guarantees given and received for certain civil obligations. Entries on arrivals and departures are made for the amounts of obligations for which guarantees have been received.

Account 12. Special equipment for carrying out scientific research under contracts with customers

This account is necessary for institutions that carry out research work on special orders. Off-balance sheet account 12 takes into account the equipment necessary for such work. It arrives and departs at the cost specified by the customer in the relevant contract.

Account 13. Experimental devices

This account also takes into account equipment that is necessary for research work, but is classified as experimental.

Account 14. Payment documents awaiting execution

This account records all amounts for which settlement documents have been issued.

Invoice 15. Payment documents not paid on time due to lack of money on the balance sheet of the budget organization

This account records all amounts of debt that the budgetary institution was unable to repay on time. Debts are removed from the balance sheet upon expiration of their repayment period, but remain off-balance sheet.

Account 16. Overpayments on pensions and benefits due to incorrect application of laws and accounting errors

Overpayment amounts are placed on off-balance sheet records based on audits or checks and are listed there until they are fully repaid or written off.

Account 17. Cash receipts

Off-balance sheet account 17 is opened as an annex to three current balance sheet accounts. It is necessary for analytical accounting of the receipt of money, the return of excess income, and the return of accounts receivable from previous years.

Account 18. Cash outflows

The account is opened in addition to the same settlement balance accounts as the previous one. It is necessary for analyzing cash outflows, refunds of excess expenses, etc.

Account 19. Unknown revenues to the budgets of previous years

The account takes into account the dates of unknown deposits and clarification of their volumes.

Account 20. Debt not claimed by creditors

This account records the amounts of debts that have not been confirmed by creditors based on the results of their audits. They remain registered during the limitation period, and then are written off as income of the budget organization.

Account 21. Fixed assets (up to three thousand rubles) in operation

This account records the enterprise's fixed assets worth up to three thousand rubles inclusive, which are in active use. The exception is real estate and library assets. Funds are registered at a conditional value of one ruble.

Account 22. Assets received through centralized supply

In this account, such property is taken into account until the supplier submits all Required documents for supplies.

Account 23. Periodicals for use by management and employees

This takes into account newspapers, magazines and other periodicals that a budgetary institution buys for its needs. Accounting is carried out at a conditional value of one ruble.

Account 24. Items placed in trust

An account is necessary to control assets, including real estate, transferred to trust management.

Account 25. Items leased

This account is needed to analyze assets leased. It helps ensure their safety and proper use. It takes into account the location of the property, its types, quantity, and cost.

Account 26. Items given for free use

This takes into account any property that a budget institution has given to someone for free use. The entry is made on the basis of the primary act, which establishes the value of the transferred property.

Account 27. Valuables issued to workers for personal use

This account records workwear, uniforms and other property that is issued to employees to perform their official duties.

Four more counts 30, 31, 40 and 42 are considered additional. They take into account:

• monetary transactions carried out through third parties;
• shares with par value;
• assets managed by management companies;
• budget investments being implemented.

Also, budgetary institutions have the right to create other off-balance sheet accounts if they need to collect additional information or strengthen control over property and transactions.