Biotic factors of microorganisms. Abstract: Biotic environmental factors
Municipal or state property is reflected as non-financial assets. The main document regulating reporting on objects is the Accounting Instruction. Let us next consider what types of non-financial assets exist.
Classification
The composition of non-financial assets includes:
- Legal forms that are formed during the activities of an enterprise and can be transferred from one organization to another. In accounting they are referred to as non-productive non-financial intangible assets. These include documentation allowing the owner to carry out one or another activity.
- Economic means of natural origin. These are referred to as non-financial produced tangible assets. They may be renewable or not. These non-financial assets may also include the results of the enterprise's operating activities.
Products of natural origin include minerals, underground water sources, and uncultivated natural biological reserves (flora and fauna).
Non-productive non-financial assets
These include:
Such non-financial assets do not act as a result of processes associated with the manufacture of products. They are either present in natural form in nature (land, water and other resources with the right to own them), or arise in the course of accounting or legal actions. They are divided into tangible and intangible. The indicators by which such non-financial assets are characterized are included in statistical and financial statements. Goodwill is a measure of the combination of factors that motivate customers to return to a particular transaction over and over again. This category includes regular customers, reputation, business connections, company name, trade marks, personnel qualifications and managerial skills, patented methods, etc.
Produced non-financial assets
They act as a result of processes directly related to the production of products. Such non-financial assets over a long period of time are constantly or repeatedly used in an unchanged physical form in the manufacture of products and the provision of market and non-market services. As they are used, their value is lost. Non-financial produced assets include:
Reserves
Revolving funds are considered an important component of national wealth. They are repeatedly used in the production process. These non-financial assets gradually transfer their value to the product or service during one cycle. At the same time, their natural and material form changes. Non-financial produced assets include:
- Fuel, raw materials, supplies (stocks).
- Unfinished production.
- Finished products and products for resale.
- Material reserves.
Values
These are expensive durable goods. They are not subject to wear and tear over time. They are not used for consumption or production. They are acquired primarily as a means of storing value over time, since it should not decline relative to general level prices Valuables include precious stones and metals, jewelry made from them, works of art, and so on. In the system of accounts, their acquisition is reflected not as a consumption expense, but as a purchase of assets of a certain category.
Features of investing
Investments in non-financial assets are capital-forming, ensuring the formation and reproduction of the company's working and fixed assets. In this regard, organizing the management of such long-term investments is one of most important tasks management and managers of the company. Effective administration of deposits can only be carried out when those responsible for it have the full necessary information. Statistical information on investments and their potential must meet the objectives and requirements rational activity, the goals of the enterprise, the possibilities of performing in-depth economic analysis. In the process of forming a system of performance indicators, it is necessary to take into account the peculiarities of market conditions, economic signs production. Among the most significant of them it should be noted:
- Relationship with the specifics of services, works, products.
- Focus on priority areas investing.
- Connection with the intangible and material spheres of activity.
- Attitude to the nature of the restoration of working and fixed capital.
The structuring of investment volume values reflects the methodology by which any indicator is determined. This is done by summing the primary subordinate elements in the investment hierarchy.
Conclusion
Thus, the enterprise has at its disposal not only financial, but also non-financial assets. These funds, in turn, are classified into several types. Depending on their relationship to the production process, non-financial assets can be productive or non-productive. In addition, there is a division into tangible and intangible means. Special meaning in the activities of the management of the enterprise there is the issue of investing in non-financial assets. Investments must be made rationally and justifiably, as, indeed, any other targeted expenditure of funds. When accounting for non-financial assets, the provisions of the instructions for maintaining accounting records are used.
Assets Non-produced assets that exist in nature or are created through legal or other actions. A.N. There are material and intangible. Natural assets: subsoil wealth, natural biological and water resources are classified as material A.N. Patents, copyrights, contracts, trademarks, and company brands are classified as intangible A.N.
Dictionary of business terms. Akademik.ru. 2001.
See what “Unproduced Assets” are in other dictionaries:
non-produced assets- Non-financial assets. Appeared not as a result production processes, existing in nature or resulting from legal or accounting actions. They are divided into tangible and intangible N.a. Material N.a. these are natural...
ASSETS NOT PRODUCED- non-financial assets. those that did not appear as a result of production processes, that existed in nature, or that appeared as a result of legal or accounting actions. They are divided into tangible and intangible N.a. Material N.a. these are natural...
ASSETS NOT PRODUCED- non-financial assets that did not appear as a result of production processes, but existed in nature or appeared as a result of legal or accounting actions. They are divided into tangible and intangible N.a. Material N.a. these are natural...
non-financial assets- Economic assets not included in the aggregate of financial assets. On the. include produced assets (fixed assets, inventories of material working capital and values) and non-produced assets (tangible and intangible).... ... Technical Translator's Guide
Produced assets (fixed assets, tangible current assets and valuables) and non-produced assets (tangible and intangible). Dictionary of business terms. Akademik.ru. 2001 ... Dictionary of business terms
ASSETS, NON-FINANCIAL Great Accounting Dictionary
ASSETS, NON-FINANCIAL- economic assets not included in the aggregate of financial assets. On the. include produced assets (fixed assets, inventories and valuables) and non-produced assets (tangible and intangible) ... Large economic dictionary
Non-produced assets- assets used in the course of the activities of the institution, which are not products of production, the ownership rights to which must be established and legally enshrined...
Non-produced assets (NA) are a form of ownership of a budgetary entity. They must be accounted for separately from accounting. This rule applies specifically to budget structures. Accounting in commercial firms is done differently.
What are non-produced assets
Non-produced assets are items that are involved in the production process but are not considered products of production. Another characteristic of these assets is the existence of ownership rights to them. The company must have documents confirming ownership. The most common examples of non-produced assets are land, Natural resources. Let's consider objects that can be classified as NA:
- Tangible assets that have title to them.
- Intangible assets expressed in the form of objects of social order.
If a company does not have ownership of an item, it cannot be considered an asset. In most cases, non-produced assets are land and its components that cannot be separated. The latter include:
- Buildings, roads, tunnels.
- Plantations and areas for animal breeding.
- Bosom.
- Uncultivated resources.
- Water resources located underground.
The following conditions are typical for NA objects:
- Possibility of evaluation (determining value).
- Status of the object of sale and purchase or the object of other economic agreements.
- Possibility of commissioning.
- Status as a source of financial benefits.
Non-produced assets are not the product of employee activities. This is one of basic characteristics assets in question. Paragraph 70 of Instruction No. 157n indicates that ownership rights to assets are secured in a special manner. As a rule, non-financial objects are in the company with operational management rights. An exception is land for which operational management cannot be established.
IMPORTANT! NAs are taken into account only at the moment they begin to be used in circulation. It is assumed that assets are recorded in accounting registers only when they are sold or acquired, placed under operational management or otherwise used. The main condition for use is to derive benefits.
Features of accounting for non-produced assets
Non-produced assets must be recorded at their original cost. Initial cost refers to the company's actual expenses for purchasing assets. The exception is items that were put into circulation for the first time. In this case, the initial cost is considered to be the current market value at the time the asset was accepted for accounting. This is the amount for which NA can be sold. Accounting is carried out on the date of involvement of objects in turnover.
Revaluation of the value of non-produced assets is carried out at the beginning of the reporting period.
During this procedure, the initial or current value is recalculated. Recalculation of the current value is relevant if the revaluation has already been carried out previously. The results of the recalculation must be recorded in accounting. Non-produced assets are accounted for separately.
The results of the revaluation are not included in the reporting of the previous reporting period. They need to be fixed in balance sheet at the beginning of the reporting period. Capitalization of surplus assets discovered during inventory is recorded at market value.
IMPORTANT! Each item of equipment, regardless of its operational status (stock, conservation, use), is awarded a unique inventory number. It is used in budget accounting registers. This number is not required to be marked on the NAs themselves.
Obtaining rights to non-produced assets
The right to property on the basis of Article 131 of the Civil Code of the Russian Federation must be registered in a unified register. Such transactions as the formation of rights, their transfer to other persons, and termination of ownership are recorded. The following rights must be registered:
- Operational management.
- Own.
- Continuous operation.
- Lifetime ownership right, transmitted by inheritance.
- Economic management.
- Mortgage.
- Easements.
- Other rights specified in the Civil Code of the Russian Federation or other regulations.
Sometimes special registration is required. It is relevant for certain forms of real estate. The procedure for registration, as well as the grounds for refusing it, are prescribed in the Civil Code of the Russian Federation and Federal Law No. 122 of July 21, 1997. All norms are also relevant in relation to budgetary institutions, and regarding commercial companies. NA objects are accepted for accounting only after they have been registered.
ATTENTION! Depreciation is not charged on non-productive assets.
Basic rules for accounting for non-productive assets
To account for non-productive assets, you need to create a set of analytical accounts. They are opened for account 010300000. Let's look at some of the accounts included in the group:
- 010311000 – land plot.
- 010312000 – subsoil resources.
- 010313000 – other ON.
NAs are counted using one code. They are treated as real estate. The accounting unit is an inventory object.
Instruction No. 174n stipulates the options for admission of NA to the organization:
- Purchase. If objects are purchased, they must be accounted for at their original cost. The latter is recorded on account 010613330. You also need to display the increase in the cost of items. The value of objects will increase if measures are taken to improve them.
- Transfer of an object from the head office or divisions. The transfer is carried out on the basis of operational management. It is possible as part of the reorganization. In this case, the initial cost is not formed. Capitalization is carried out by debit and credit.
- Detection of surplus after inventory. The item must be recorded at market price.
When accounting, the accounts whose numbers are given above are used.
FOR YOUR INFORMATION! The accounting procedure is specified in Instruction No. 157n. In 2014, changes were made to this document. On this moment land must be recorded in the balance sheet. Previously, objects were taken into account off the balance sheet. However, no corresponding adjustments have been made to Instruction No. 174n. For this reason, when taking into account the cadastral value of objects, it is necessary to take into account the Methodological recommendations given in the letter of the Ministry of Finance dated December 19, 2014.
How to determine the value of non-produced assets
The tax base for non-productive assets, based on Article 391 of the Tax Code of the Russian Federation, is the cadastral value as of January 1 of the reporting year. The basis must be determined for each site. That is, to calculate taxes, you can use the information provided in accounting. No additional adjustments are made in this case. Based on the Constitution and a number of laws, natural resources are in national ownership. They cannot be alienated in favor of other persons. For this reason, it is impossible to evaluate them at market value.
The procedure for determining the initial cost of non-produced assets is the same as the similar procedure for fixed assets and intangible assets. Expenses for the purchase of assets must be recorded in an account related to capital investments. After the initial cost has been formed, the resulting amounts must be written off to analytical accounts. The list of expenses that are included in the initial cost when purchasing or improving assets is set out in paragraph 72 of Instruction No. 157n.
Non-produced assets in accounting
When improving non-produced assets, the following entries are used:
- DT010613330 KT0302ХХ730. The costs of work and services associated with capital investments are accounted for.
- DT010311330 KT010613430. Accounting for non-inventory expenses for superficial improvement.
- DT010312330 KT010613430. Accounting for capital costs that led to an increase in the cost of subsoil resources.
- DT010313330 KT010613430. Accounting for capital expenditures that increased the value of non-produced assets.
IMPORTANT! , provided by suppliers, is deductible only when assets are purchased for use in activities subject to VAT.
Non-produced assets - special kind property of a budgetary institution. Accounting for non-produced assets in budgetary institutions is maintained separately from accounting for fixed assets (unlike commercial organizations). The main characteristics of non-produced assets and the specifics of accounting for such property are explained by an expert from the journal “Accounting in Budgetary Institutions.”
Features of non-produced asset objects
A distinctive feature of non-produced assets is that they are not products of human labor. Non-produced assets are considered, for example, subsoil resources and land. In this case, non-produced assets can:
- be assessed in monetary terms;
- act as an object of purchase and sale or the object of other business contracts;
- transferred for use;
- become a source for economic entities to receive economic
Another feature of this type of property, according to paragraph 70 of Instruction No. 157n, is a special procedure for securing real property rights to non-produced assets.
All rules for accounting for property in an institution are in the articles and services of the “Accounting in Budget Institutions” magazine. Do not forget subscribe!
In general, non-financial assets are held by institutions for operational management. The exception is land plots, the transfer of which to operational management by land legislation (Land Code of the Russian Federation) is not allowed. In accordance with civil legislation (Civil Code of the Russian Federation), the right of permanent (indefinite) use also refers to real rights and is subject to state registration.
Another feature of non-produced assets that must be taken into account when organizing and maintaining accounting is their reflection in accounting at the time of their involvement in economic (economic) turnover. That is, property belonging to this group can be reflected in the accounting registers only after it has been purchased (sold), transferred to operational management, for use or otherwise registered for use in the main or income-generating activities of the institution.
Registration of rights to objects of non-produced assets
In accordance with Article 131 of the Civil Code of the Russian Federation, ownership and other real rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration in the unified state register by the state registration authorities of rights to real estate and transactions with it. Subject to registration:
- ownership;
- right of economic management;
- right of operational management;
- right of lifelong inheritable ownership;
- right of permanent use;
- mortgage;
- easements;
- other rights in cases provided for by the Civil Code of the Russian Federation and other norms of legislation.
In cases provided for by law, along with state registration, special registration or accounting may be required individual species real estate. The procedure for state registration and the grounds for refusal of registration are established in accordance with the Civil Code of the Russian Federation and Federal law dated July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it” (hereinafter referred to as Law No. 122-FZ). It must be borne in mind that the general norms and rules of state registration are applied by budgetary institutions on an equal basis with commercial organizations- without any exceptions.
The definition of real estate contained in Law No. 122-FZ, in the opinion of the author, is not applicable for accounting purposes in institutions. In accordance with the definition given in Article 1 of Law No. 122-FZ, real estate (real estate), the rights to which are subject to state registration, include land plots, subsoil plots and all objects associated with the land so that their movement without disproportionate damage their purpose is impossible (including buildings, structures, residential and non-residential premises, enterprises as property complexes). In other words, Law No. 122-FZ classifies the category of real estate, including objects of non-produced assets, which are reflected in accounting separately from fixed assets.
For the purposes of accounting in institutions, real estate objects, which include objects of non-produced assets, can be taken into account from the moment the state registration procedure is completed. For comparison, let us recall that for tax purposes, fixed assets can be accepted for tax accounting from the moment the documents are sent for registration. This circumstance is essential for determining the moment of accrual of depreciation. However, objects of non-produced assets are not subject to depreciation, therefore, to account for this category of property, the difference between accounting and tax accounting doesn't matter.
General rules for accounting for non-produced assets
To account for objects of non-produced assets, the Chart of Accounts for accounting of budgetary institutions provides for the opening of a group of analytical accounts for account 010300000:
- 010311000 “Land - immovable property of the institution”;
- 010312000 “Subsoil resources - real estate of the institution”;
- 010313000 “Other non-produced assets - real estate of the institution.”
Thus, non-produced assets can only be accounted for under one group code - as real estate. The accounting unit for non-produced assets is the inventory item. Non-produced assets are reflected at their original cost at the time of their involvement in economic (economic) turnover.
Instruction No. 174n indicates three main possibilities for the receipt of non-produced assets into an institution:
- Acquisition - in this case, objects of non-produced assets are taken into account at the original cost formed on account 010613330. Similarly, accounting reflects the increase in the value of objects of non-produced assets when capital investments are made to improve them.
- Securing objects of non-produced assets with the right of operational management within the framework of the movement of objects between the parent institution and its separate units(branches), including during reorganization. In this case, the initial value on the account for investments in non-financial assets is not formed separately; capitalization is reflected in the debit of the corresponding analytical accounting accounts, account 410310000 and account 430404330, account 440110180, 421006660.
- Capitalization of non-produced assets identified as surplus as a result of the inventory. Each such object is reflected in accounting at market value on the date of acceptance for accounting by the debit of the corresponding analytical accounting accounts, account 010300000, and the credit of account 040110180 “Other income”.
The current accounting procedure for non-produced assets
It should be noted that changes were made to Instruction No. 157n in 2014, according to which land plots are reflected in the balance sheet (previously, their value was taken into account only off the balance sheet, since the instructions for accounting regulated only the accounting procedure for assets under the right of operational management). No corresponding changes have yet been made to Instruction No. 174n. Therefore, when reflecting in accounting the cadastral value of land plots received for use, it is necessary to be guided by the Methodological Recommendations communicated by letter No. 02-07-07/66918 dated December 19, 2014.
Subclause “b” of clause 2.1. and clause 2.2. The methodological recommendations establish the following scheme for reflecting in the accounting of transactions for the receipt of land plots by the institution:
- debit account 4 103 11 330 “Increase in the value of land - real estate of the institution” credit account 4 401 10 180 “Other income” - for the amount of the cadastral value of the land plot. At the same time, the amount of the cost of the site must be written off from off-balance sheet account 01 “Property received for use.” In addition, according to Methodical recommendations, the accounting should reflect the change in account indicator 4,210,06,000 “Settlements with the founder” in the amount of the value of the real estate accepted for accounting. However, the corresponding account is not specified. Therefore, in the author’s opinion, until additional clarifications are released on on this occasion correct accounting entry impossible to issue. In addition, you will probably need additional changes to other system documents regulatory regulation accounting, since it is composed of the founders, according to general rule, only property transferred for operational use is reflected;
- debit of account 0 103 11 330 “Increase in the value of land - real estate of the institution” credit of account 0 401 10 180 “Other income” - for the amount of change (increase) in the value of land plots previously accepted for accounting at acquisition cost in connection with the transition to registration of land plots at cadastral value;
- debit of account 0 103 11 330 “Increase in the value of land - real estate of the institution” credit of account 0 401 10 180 “Other income” (reversal) - for the amount of the negative difference between the cadastral value of the land plot and the purchase price at which they were reflected in accounting. If land plots in off-balance sheet accounting were reflected at the cost of acquisition, the posting to the off-balance sheet account in any case is made only for this amount.
Determining the value of non-produced assets
Let us recall that in accordance with Article 391 of the Tax Code of the Russian Federation, the tax base for land tax is determined in relation to each land plot as its cadastral value as of January 1 of the year considered the tax period. Thus, for tax purposes, the value of land plots at which they are reflected in accounting (without additional adjustments) can be accepted.
In accordance with the Constitution of the Russian Federation and subsoil legislation, subsoil resources are national property and are not subject to alienation in favor of third parties or organizations. Since subsoil resources are not subject to sale, at present, in the author’s opinion, they cannot be properly valued at market value (in the manner established by Instruction No. 157n).
The rules for forming the initial cost and accepting non-produced assets for accounting are similar to the procedure for forming the initial cost and accepting for accounting fixed assets and intangible assets. Expenses associated with the acquisition are initially recorded in the capital account (010613330). Upon completion of the process of forming the initial value of non-produced assets, the accumulated amounts are written off to the corresponding analytical accounts opened to account 010300000. Investments that increase the value of non-produced assets are reflected in the same way.
The list of expenses included in the initial cost of non-produced assets when acquiring them or carrying out measures to improve them is established by paragraph 72 of Instruction No. 157n.
Non-produced assets in accounting and tax accounting
In the case of capital investments that increase the initial cost of non-produced assets, the following accounting entries can be made:
- debit account 010613330 credit account 0302ХХ730 - for the amount of the cost of work and services of third-party organizations;
- debit of account 010311330 credit of account 010613430 - for the amount of capital expenses inseparable from land plots, as well as non-inventory expenses for cultural and technical measures for surface improvement of land for agricultural use, made at the expense of capital investments;
- debit of account 010312330 credit of account 010613430 - for the amount of capital expenses that increase the initial cost of subsoil resources (provided that the accounting rules for this group of assets are established);
- debit of account 010313330 credit of account 010613430 - for the amount of the cost of capital investments that increase the initial cost of other non-produced assets.
It should be borne in mind that VAT amounts presented to the institution by suppliers (contractors, performers) can be deducted only if the objects are purchased for use in activities subject to this tax. When purchasing objects for the purposes of the main activity of the institution, VAT amounts are also included in the initial cost of assets.
Another difference between accounting for non-produced assets and accounting for fixed assets and intangible assets is that neither land plots nor subsoil resources are subject to depreciation as objects whose value does not decrease over time. In addition, the deadline beneficial use objects of non-produced assets - uncertain.
When accepting for accounting land plots that were not previously taken into account (as part of fixed assets or other assets), but were actually owned, possessed or used by an institution or bodies state power, it is legitimate to apply the procedure for accepting for accounting assets identified as surplus during an inventory.
The internal movement of objects of non-produced assets between material persons in an institution is reflected by an internal accounting entry in the corresponding analytical accounting accounts of account 010300000.
Deregistration of non-produced assets
Non-produced assets can be written off at historical cost (if revaluation was not carried out) or at replacement cost (if revaluation was carried out). Since land plots are reflected in accounting at cadastral value, the cadastral value indicator is used as their initial or replacement cost.
Disposal of non-produced assets registered with an institution, depending on the reasons for disposal, is reflected in accounting as follows:
- upon sale, upon disposal due to shortages attributed to the guilty parties, as well as upon write-off of non-produced assets that have become unusable not due to extraordinary circumstances - by debiting account 040110172 “Proceeds from the sale of assets” and crediting the corresponding accounts opened to account 010300000 ;
- in case of gratuitous transfer - by the debit of the corresponding expense account (accounts opened to account 040110000) and the debit of accounts opened to account 010300000. In this case, the expense account is determined based on who the non-produced assets were transferred to - state or non-state organizations, higher bodies (budget system ), international or supranational organizations, etc.;
- when writing off non-produced assets that have become unusable due to natural Disasters and others emergency situations, the cost of objects is reflected in the debit of account 040110273 “Extraordinary expenses on transactions with assets” and the credit of accounts opened to account 0103200000.
Note that the use of the term “shortage” in relation to objects of non-produced assets has its own characteristics. This is due to the fact that assets of this kind are not movable in space. The shortage of land plots, for example, should be understood as the identification of a documentary error, as a result of which either the boundaries of the plot are incorrectly determined or its market value is incorrectly determined.
The deterioration of non-productive assets can be understood not only as the actual deterioration of operational properties (decrease in the fertility of agricultural land, land pollution, etc.), but also the emergence of factors affecting the market value of assets (development of industrial zones in neighboring areas, announcement easements, etc.).
Non-financial assets– these are objects that are used by business entities and bring them real or potential economic benefits over a certain period as a result of their use or storage. Depending on the method of creation, such assets are divided into two groups: produced and non-produced.
Produced non-financial assets are created as a result of production processes and include three main elements: fixed assets (fixed capital), inventories and values.
Fixed assets– these are produced assets that are used repeatedly or continuously over a long period, at least one year, to produce goods and provide both market and non-market services.
TO inventories include assets consisting of goods that are created in the current or more early period and are stored for subsequent sale, use in production or for other purposes (raw materials, work in progress, finished products, goods for resale).
The composition of production tangible assets includes values, that is, high-value goods that are not intended for production or consumption purposes and retain value over time. The values include:
- precious metals and stones not used by enterprises as inputs for production;
- antiques and works of art;
- valuables not classified in other categories, such as collections, jewelry of significant value, made from precious stones and metals.
Intangible non-productive assets represent certain legal forms, are compiled in connection with the production process and are transferred from one institutional unit to another. These include documents giving their owners the right to engage in specific types activities, excluding other institutional units from such activities, except with the permission of the owner.
The composition of intangible non-productive assets includes: patentable objects (these are inventions characterized by technical novelty, which, on the basis of law or court decision legal protection may be granted), leases and other transferable contracts, acquired goodwill (this is a notional value business connections and reputation, defined as the difference between the price paid for the enterprise as a going concern and the sum of all its assets minus the sum of its liabilities).
Tangible non-productive assets are economic assets natural origin, non-renewable or renewable naturally(ground (including surface water, which are subject to property rights); underground water resources; subsoil wealth (minerals); uncultivated (natural) biological resources belong to the plant and animal world).