1c subsidies. Reflection in accounting of transactions for receiving subsidies

We continue to publish articles on the reflection in accounting and reporting of budgetary, autonomous institutions, main managers, recipients of budget funds, performing the functions and powers of the institution’s founder, operations to provide subsidies for the implementation of state (municipal) tasks. In this article M.V. Leonova, head of the Department for Reporting on the Execution of the Federal Budget of the Interregional Operations Directorate of the Federal Treasury, considers the procedure for reflecting transactions to receive a subsidy for the implementation of a state task in the accounting and reporting of autonomous and budgetary institutions.

Operations to obtain subsidies for the implementation of state tasks in accounting and reporting of an autonomous institution

In the last issue of the magazine “BUKH.1S”*, the procedure for reflecting transactions for the provision of subsidies from the federal budget for the implementation of state (municipal) tasks and subsidies for other purposes in the budget accounting of the main managers, recipients of budget funds, performing the functions and powers of the founder was considered.

Note:
* Read more.

Let's look at a specific example of how operations to receive subsidies for the implementation of a government task are reflected in the accounting and reporting of an autonomous institution.

Let us recall the conditions of the example.

The Law on the Federal Budget for the current year according to the budget classification expenditure code 157 0702 4239900 621 (KRB1) approved the amount of 10,000.00 rubles, according to the code 157 0702 4239900 612 (KRB2) - 12,000.00 rubles, according to the code 157 0106 0920700 6 12 ( KRB3) - 4,000.00 rubles. The founder entered into agreements:

• with an autonomous institution on the provision from the federal budget of a subsidy for the implementation of a state task in the amount of 10,000.00 rubles, which was transferred to an account opened for the institution in a credit institution, fully used;
• with a budgetary institution to provide a subsidy from the federal budget for other purposes in the amount of 12,000.00 rubles, which is transferred to the institution’s personal account opened with the Federal Treasury. Of these, 300.00 rubles were returned to the Founder in the current period. The balance of unused targeted subsidies at the end of the reporting year amounted to 1,700.00 rubles. A report on the expenditure of the targeted subsidy in the amount of 10,000.00 rubles was submitted to the Founder.

In addition, based on an application from a budgetary institution, a subsidy was transferred to his personal account to reimburse the institution’s expenses in the amount of 4,000.00 rubles.

The budgetary institution returned the unused balance of the targeted subsidy from previous years in the amount of 500.00 rubles from the personal account.

The accrual of income from receiving a subsidy for the implementation of a state (municipal) task is carried out by the institution under the terms of the concluded agreement, regardless of the fact of receipt of the subsidy.

Accounting records for receiving a subsidy for the implementation of a state task of an autonomous institution, as well as the procedure for their reflection in the program “1C: Accounting for a State Institution 8” (indicating the program documents) are presented in Table 1.

The formation of financial statements by budgetary and autonomous institutions is carried out in accordance with the Instructions on the procedure for compiling and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n (as amended by order of the Ministry of Finance of Russia dated October 26, 2012 No. 139n).

A report on the institution’s implementation of its financial and economic activity plan (f. 0503737) (hereinafter referred to as the Report (f. 0503737)) is generated separately by type of financial support.

The report (f. 0503737) of an autonomous institution by type of financial support - a subsidy for the implementation of a state (municipal) task - is presented in table 2 (rows with “zero” indicators are not included in tables 2, 3, 6, 7).

Considering that the subsidy for the implementation of the state task was used by the autonomous institution in full, the Balance Sheet of the state (municipal) institution (f. 0503730) (hereinafter referred to as the Balance Sheet (f. 0503730)) will be “zero”, so we will give an example of filling out only the Statement of Financial Results activities of the institution (f. 0503721) (hereinafter referred to as the Report (f. 0503721)) - see table 3.

Operations to obtain subsidies for other purposes in the accounting and reporting of a budgetary institution

The accrual of income from receiving a subsidy for other purposes, including reimbursement of the institution’s expenses, is made by the institution on the basis accepted by the Founder Subsidy expenditure report.

At the same time, as noted above, the reflection in the accounting records of the institution of transactions for the acceptance and fulfillment of monetary obligations in terms of subsidies for other purposes to reimburse the expenses of the institution is carried out in a manner similar to the procedure for a subsidy for the implementation of a state (municipal) task - see Table 4.

Example of generating a Report f. 0503737 by type of financial support - subsidy for other purposes - is presented in Table 5.

Please note that the return of the unused balance of the target subsidy of the current year is reflected in line 102 “subsidies for other purposes” with a minus sign, that is, the total amount of the subsidy received is reduced by the amount of the return, and the return of the unused balance of the target subsidy of previous years is reflected in line 104 “other income” with a minus sign.

As follows from the example, the targeted subsidy has not been fully spent, therefore, the balance must be reflected by the budgetary institution in the Balance Sheet (form 0503730) - see Table 6. Reflection of transactions with targeted subsidies in the Report (form 0503721) is presented in Table 7.

It is important to note the mandatory compliance of accounting indicators in terms of the balance of the subsidy unused by the institution for other purposes, reflected in accounting in account 5,205 81,000 “Settlements with payers of other income” (5,205 80,000 “Settlements for other income” for an autonomous institution), and The founder in budget accounting on account 1,206,41,000 “Calculations for advance gratuitous transfers to state and municipal organizations.” In addition, the specified accounting indicators must correspond to the data reflected by the institution in the report on the expenditure of subsidies and in the accounting (financial) statements.

Current legislation provides for the receipt of subsidies by preferential categories of citizens to reimburse part of the costs of housing and utilities. In accordance with the Housing Code of the Russian Federation, subsidies are provided by a local government body or an authorized institution. Authorized institutions include social protection authorities or organizations specializing in the calculation of subsidies. Subsidies are calculated in monetary terms and transferred to personalized social accounts.

To automate the activities of social protection authorities and authorized institutions that perform the calculation and accrual of subsidies, software products “Server: Subsidies” were developed. Configuration for 1C: Calculation 7.7” and “Server: Subsidies. Configuration for 1C: Enterprise 8.0”. These products are created on the “1C:Enterprise 7.7” and “1C:Enterprise 8.0” platforms, respectively, but have the same functionality.

The main purpose of software products is to automate tasks performed by social service inspectors to calculate subsidies. The programs allow you to calculate subsidies for the applicant, taking into account the income of residents, consumption standards, the cost of living, the applicant’s and residents’ belonging to a socio-demographic group, as well as the maximum allowable percentage of family expenses for housing and utilities. The programs provide storage of reference information and generation of reports.

One of the main tasks of the subsidy inspector is to collect and store information about tenants for a specific applicant. To solve this problem, the programs use a “Personal Account Card”, which contains all the data necessary to calculate the subsidy. This is information about residents (the number of living and temporarily absent family members, the number of family members entitled to a subsidy, data on benefits), about housing (total and living space, type of improvement, type of property), about the amount of family income, about the amount of expenses to pay for housing and utilities, information about family composition by socio-demographic groups. In the process of work, the subsidy inspector, based on documents submitted by residents, can quickly make changes to these data and inform residents about the amount of the calculated subsidy. When working with the “Personal Account Card”, you can, for example, at the request of residents, generate printed forms such as “Certificate of Granted Subsidy”, “Notification of Subsidy”, “Personal Account Statement” and other printed forms.

The possibility of providing a subsidy is determined by the size of the subsistence minimum and the size of the total family income, therefore, it is necessary to enter data on the size of the subsistence minimum.

When determining the size of the subsidy, family expenses for housing and utilities are taken into account within the social norm for housing area and standards for the consumption of utilities. To correctly calculate social norms, programs implement consumption norms and tariffs for various types of services.

It is possible to enter percentage discounts from charges for various types of services in accordance with the benefits provided, as well as the correct calculation of subsidies taking into account the discounts provided.

The calculated amounts of subsidies from personal accounts can be transferred to personalized social accounts of citizens. To do this, you can enter the bank accounts of subsidy recipients into the information base, to which subsidies should be transferred.

All operations in programs are documented using documents. Each program contains such basic documents as “Subsidy calculation”, “Subsidy transfer” and “Subsidy adjustments”.

For the inspector, the operation “Subsidy Calculation” is the most important, since it reflects the result of calculating the subsidy, as well as the social norm in terms of accruals for housing and utilities. Each element concentrates information about the subsidy applicant and his family members, which is necessary for calculating the subsidy and social norm - the number of residents per subsidy, the size of the total and living space, the types of services provided, the number of beneficiaries, the maximum percentage of family expenses for housing and utilities and etc.

Using the document “Transfer of Subsidies,” information about the amounts of subsidies already transferred to the personalized social accounts of applicants is entered into the programs.

If the calculated subsidy amount needs to be adjusted due to changes in family composition or subsistence levels, the subsidy inspector makes the adjustment using the “Subsidy Adjustment” document, which indicates the amount and indication of the correction (reduce or increase).

To obtain summary information about the amount of the provided subsidy in various sections and with varying degrees of detail, various reports are intended. The Balance Sheet report, for example, reflects all accruals on a personal account, subsidy and correction amounts, as well as total amounts to be transferred to personalized accounts. This is the most complete summary of data, reflecting all amounts that were calculated during the billing period.

The initial data used to calculate the subsidy, such as the number of residents, the size of the social norm, the actual amount of accruals, the average cost of living for a given personal account, and total family income, can also be viewed using the report.

The programs use a unified methodology for calculating subsidies, which allows you to quickly perform calculations and generate reports for higher-level organizations. Full automation of subsidy calculations, implemented in software products, helps reduce labor intensity in social protection organizations.

Software product “Server: Subsidies. Configuration for 1C: Calculation 7.7” is recommended by the developers for organizations servicing no more than 20,000 personal accounts. If this amount is exceeded, it is advisable to use the “Server: Subsidies for 1C: Enterprise 8.0” program, which provides a higher calculation speed.

Both software products have the “1C: Compatible!” certificate. System of programs “1C:Enterprise”. To work with the program “Server:Subsidies. Configuration for 1C: Calculation 7.7” requires the presence of the component “Calculation of the program system “1C: Enterprise 7.7”. Working with the product “Server: Subsidies for 1C:Enterprise 8.0” requires the “1C:Enterprise 8.0” platform.

Server programs for calculating subsidies have been successfully implemented in a number of social protection organizations. Software product developers are constantly improving configurations to improve the way they work, and also adapt them in accordance with customer requirements and legislative changes.

Receiving subsidies, i.e. Targeted government assistance is today a popular form of business support for the implementation of government programs or compensation for lost income to companies. Let's learn how to reflect subsidies in accounting.

Reflection of subsidies in accounting

The definition of a subsidy as targeted assistance (PBU 13/2000) is the main condition for application bills 86"Special-purpose financing". It is on it that amounts are accumulated, united under the single term “subsidies” - revenues are taken into account, the use of funds for their intended purpose is controlled, and unused amounts are returned.

A company can record the receipt of a subsidy in two ways:

1. Having recorded the budget debt in debit at the time of signing the subsidy agreement sch. 76, and upon receiving a subsidy - by lending it:

D/t 76 K/t 86 – for the amount of the proposed subsidy;

D/t 51 (08, 10) K/t 76 – for receipt of funds, investments, Inventory, property, etc. within the framework of an agreement on targeted subsidies;

1. Upon receipt of funds:

D/t 08, 10, 51 K/t 86 – for the amount of the subsidy.

If subsidized funds are used to finance costs incurred in previous reporting periods, then accounting for subsidies in accounting produced in the structure of other income:

D/t 76 K/t 91/1 - for the amount of budget debt;

D/t 51 K/t 76 – for the amount of the received subsidy.

The procedure for accounting for budget assistance for capital investments (clause 9 of PBU 13/2000) provides for the reflection of subsidized amounts as part of deferred income. By posting D/t 86 K/t 98, the subsidy amounts are written off from the account. 86 at the time of entry OS or NMA into operation. For useful life(SPI) of depreciable assets or during the period of recognition of expenses associated with fulfilling the conditions for providing a subsidy for the acquisition of non-depreciable property, funds from the account. 98 are written off evenly (or in the amount of depreciation accrued per month) to the financial results of the company as non-operating income.

Return of subsidies

An important feature of the use of subsidy funds is the company’s obligation to spend them strictly for their intended purpose, strictly observing the agreed terms of provision. The legislation does not provide for any alternative options; if it is impossible to implement projects for which a budget subsidy was received, the funds received will have to be returned. The return of the subsidy is carried out depending on the method of recording the funds received and the moment the obligation to return the funds arises.

If the subsidy is returned in the year of its receipt, then the company only needs to reverse the entries that accompanied its receipt (except for D/t 51 K/t 76) and use. At the time of actual transfer of the returned subsidy, a reverse accounting entry is made - D/t 76 K/t 51.

Refunds of subsidies received in previous years are processed as follows:

Subsidy in accounting: postings in examples

Example 1

Due to the subsidy allocated to Stroyka LLC, the company purchased in January 2017 plot of land for development at a cost of 3,500,000 rubles. According to the concluded agreement, the construction of the house will continue from February 1, 2017 to July 30, 2018 - 18 months. Accounting for the subsidy in the company’s accounting will be reflected in the following entries:

Operations			Sum
Budget funds credited
The cost of the site is reflected in the company’s capital investment structure
The site has been registered
Reflection of subsidies in accounting deferred income
Monthly write-off of a share of the subsidy amount into non-operating income (3,500,000 / 18 months) for non-depreciable property, such as a land plot

Example 2

In May 2017, Radon LLC purchased a set of equipment as part of the state support program in the amount of 560,000 rubles. Monthly amount depreciation of the complex amounted to 4666.67 rubles. (560,000 / 10 / 12 months), it was accrued from June 2017 to May 2018 - 12 months.

A year later (in May 2018), an audit revealed a violation of the intended use of the allocated subsidy, and the subsidy was returned to the budget on the basis of a drawn up act. The accountant recorded the transactions with the following entries:

Operations			Sum
Subsidy repayment debt
The amount of depreciation is taken into account as part of deferred income (4666.67 x 12)
Subsidy funds were restored in the amount of accrued depreciation (4666.67 x 12)
The subsidy amount has been restored (560,000 – 56,000)
The subsidy is transferred to the budget

Taxation of subsidies

Accounting for state aid when calculating income tax depends on the recognition of the subsidy as targeted financing for profit tax purposes (clause 14, clause 1, article 251 of the Tax Code of the Russian Federation). Thus, for commercial companies, subsidies aimed at financing the overhaul of apartment buildings and common property in them are recognized as targeted. The company has the right not to include such subsidies in taxable income, but subject to mandatory conditions, such as:

• maintaining separate records of income and expenses for target operations;
• use of subsidized funds for specified purposes.

Payment of budget assistance in other cases is not recognized as a target, and, therefore, commercial companies do not have the right to exclude it from taxable income. Those. subsidies are taken into account when income tax calculation as part of non-operating income. The date of their recognition will be considered the date of receipt of funds into the account (clause 2, clause 4, article 271 of the Tax Code of the Russian Federation).

According to clause 1 of Article 346.17 of the Tax Code of the Russian Federation, subsidies for the first two years in “simplified terms” are reflected in income in proportion to the expenses actually incurred through subsidies.

If at the end of the second year the amount of the subsidy exceeds the amount of recognized expenses, then the difference in full is reflected in the income of this tax period.

This procedure for recognizing income is used by taxpayers who use “Income minus expenses” as an object, as well as for the object “Revenue”, provided that they keep records of payment amounts.

Thus, these incomes should appear in KUDiR (column 4) in the amount of expenses incurred from them (column 5). The amounts will be the same. This will be the accounting of subsidies.

Those taxpayers who use “Income minus expenses” make expenses for the first two years and immediately display KUDiR income. If you have not spent the entire subsidy in two years and have a balance, then in the third year you include the subsidy as income, regardless of the expense.

How to receive a subsidy in 1C 8.3

Step 1. Received a subsidy for the purchase of materials

There may be different options with methodology; according to the chart of accounts, you can provide your own methodology. For example:

• A subsidy was received on the current account: posting Dt 51 Kt 76.09. Executed by the document “Receipt for settlement”, type of operation “Other receipts”;
• Subsidy calculation: posting Dt 76.09 Kt 86.01. Documented in the document “Operation entered manually.” At the same time, as much as was received was accrued according to the CT account 86.01.

Step 2. Purchased materials

Receipt of materials: posting Dt 10.01 Kt 60.01. It is drawn up with the document “Receipt (act, invoice)”. At the same time, an entry is made in the “STS Expenses” register.

Step 3. Transferred funds to the supplier

Money was transferred to the supplier for materials: posting Dt 60.01 Kt 51. Documented in the document “Write-off from the current account” with the type of transaction “Payment to the supplier”. And at this moment, after the transfer, there is an expense to KUDiR in the amount of the cost of purchased materials and input VAT.

Step 4. Income is recognized in the amount of expenses incurred

When an expense appears, it is necessary to simultaneously record income in the Income and Expense Book. Recognize income in accounting by posting Dt 86.01 Kt 91.01 with the document “Operation entered manually” and make an entry in KUDiR manually:

In other words, as much is reflected in the expense, you manually include this document in income. And so it was exactly for the first two years. This will be “keeping records of subsidy amounts,” that is, income is equal to expenses.

On the website you can view the configuration of 1C Accounting 8.3.

The features of the simplified taxation system, the capabilities of the 1C 8.3 program when applying the simplified tax system and how to avoid errors in accounting under the simplified tax system are discussed in more detail, where you can understand and understand how the legal requirements under the simplified tax system should be reflected in the 1C 8.3 Accounting program.